Tax exemption based on import quotas for national defense and security goods

13:55, 11/07/2024

This is the prominent content mentioned in Decision No. 4073/QD-TCHQ regarding the issuance of procedures for resolving import tax exemptions for goods directly serving security and national defense (ANQP).

Translate the following Vietnamese text into English in the style of a legal document:

Institutional customs officials check goods proposed for tax exemption with the monitoring table of import quotas for Defense and Security goods, and handle them as follows:

- If the name of the goods proposed for tax exemption is inappropriate, or the quantity of goods in the monitoring table of import quotas for Defense and Security goods has been exhausted, a draft Notice will be issued stating that the goods are not eligible for tax exemption;- If the name of the goods proposed for tax exemption is appropriate, and the quantity and value of the goods are equal to or less than the remaining amount in the monitoring table, full tax exemption will be granted;- If the name of the goods proposed for tax exemption is appropriate, and the quantity and value of the goods exceed the remaining amount in the monitoring table, tax exemption will be granted only up to the remaining quantity in the monitoring table;

For detailed content, see Decision 4073/QD-TCHQ, effective from December 16, 2017.

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