I want to know contents of the report on use of imported duty-free goods? Thanks. Mr. Tran Anh Tuan in Da Nang sent a question to LAWNET for support.
Article table of contents
LAWNET would like to answer your question as follows:
According to Article 106 of Circular No. 38/2015/TT-BTC of the Ministry of Finance of Vietnam, the report on use of imported duty-free goods includes:
- The use of imported duty-free goods:
+ The quantity of imports used for duty-free purposes;
+ The quantity of imports used for other purposes;
+ The quantity of imports that are unused;
+ The imported duty-free goods recorded as fixed assets according to Circular No. 45/2013/TT-BTC.
- The list of deduction of imported duty-free goods shall be monitored by the taxpayer.
Every year, within 90 days from the end of the fiscal year, the taxpayer that registered the list of duty-free goods shall submit a report on the use of imported duty-free goods during the fiscal year to the customs authority where the list is registered.
Late submission of the report shall result in administrative penalties as prescribed by law. If the taxpayer fails to submit the report within 30 days from the deadline for submitting the report, the customs authority shall update information about the taxpayer’s conformity with law on the risk management system and carry out a post-clearance inspection at the taxpayer’s premises.
The report contents must comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI enclosed with Circular No. 38/2015/TT-BTC.
Nguyen Trinh
- Key word:
- Circular No. 38/2015/TT-BTC
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