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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