Some Notes on Procedures for Exemption and Reduction of Import and Export Goods Tax

Some Notes on Procedures for Exemption and Reduction of Import and Export Goods Tax
Thuy Phu

On June 28, 2018, the General Department of Customs issued Decision No. 1919/QD-TCHQ promulgating the Procedure for tax exemption, tax reduction, tax refund, non-collection of taxes, and handling of overpaid taxes for exported and imported goods, with the following notes:

For tax exemption procedures:

When receiving dossiers for notifying the List of tax-exempt goods, the customs authorities will receive 02 original copies of the tax exemption list and 01 original copy of the tracking and deduction card in the following cases:

- The electronic processing system encounters an issue or;- Importing tax-exempt goods as a combination, assembly line that cannot be deducted at the time of import.

For tax exemption procedures during customs clearance:

- If importing tax-exempt goods as a combination, assembly line that cannot be deducted by the quantity of goods at the time of the procedure, the import customs procedure is carried out at the Sub-Department of Customs where the installation area of the combination, assembly line is managed.- At the time of declaration, goods are detailed (or accompanied by a detailed list) and clearly stated as to which combination, assembly line of the notified tax exemption list they belong to.

For more details, see Decision 1919/QD-TCHQ effective from July 13, 2018.

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