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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 3394/QD-TCHQ
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Hanoi, December
31, 2021
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DECISION
ON PROMULGATION OF
PROCEDURES FOR DUTY EXEMPTION, DUTY REDUCTION, DUTY REFUND, DUTY CANCELLATION,
HANDLING OF OVERPAID DUTIES, LATE PAYMENT INTERESTS, AND FINES FOR EXPORTED AND
IMPORTED GOODS
THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on Import and Export Duties
dated April 6, 2016;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to Decree No. 108/2015/ND-CP dated
October 28, 2015 of the Government on guidelines for the Law on Special Excise
Duty and the Law on amendments to the Law on Special Excise Duty;
Pursuant to Decree No. 134/2016/ND-CP dated
September 1, 2016 of the Government on guidelines for the Law on Import and
Export Duties; Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government
on amendments to the Government's Decree No. 134/2016/ND-CP dated September 1,
2016 on guidelines for the Law on Import Tax and Export Duties;
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Pursuant to Decree No. 126/2020/ND-CP dated
October 19, 2020 of the Government on elaboration of the Law on Tax
Administration;
Pursuant to the Circular No. 19/2014/TT-BTC
dated February 11, 2014 of the Minister of Finance regulating the procedures
for temporary import for re-export, destruction and transfer for cars and
motorcycles of the persons entitled to privileges and immunities in Vietnam;
Circular No. 27/2021/ TT-BTC dated April 19, 2021 of the Minister of Finance on
amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of
Finance on procedures for temporary import, re-export, disposal and transfer of
automobiles and mopeds of beneficiaries of privileges and immunities in
Vietnam;
Pursuant to Circular No. 38/2015/TT-BTC dated
March 25, 2015 of the Minister of Finance on customs procedures, customs
supervision and inspection, export duty, import duty, and tax administration applied
to exports and imports; Circular No. 39/2018/TT-BTC dated April 20, 2018 of the
Minister of Finance on amendments to Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance on customs procedures, customs supervision
and inspection, export duty, import duty, and tax administration applied to
exports and imports;
Pursuant to Circular No. 174/2015/TT-BTC dated
November 10, 2015 of the Minister of Finance on guidelines for the accounting
operations of tax and other revenues for imported and exported goods; Circular
No. 112/2018/TT-BTC dated November 15, 2018 of the Minister of Finance on
amendments to the Minister's Circular No. 174/2015/TT-BTC dated November 10,
2015 of the Minister of Finance on guidelines for the accounting operations of
tax and other revenues for imported and exported goods;
Pursuant to Circular No. 77/2017/TT-BTC dated
July 28, 2017 of the Minister of Finance on guidelines for the state budget
accounting regime and professional activities of the state treasury; Circular
No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance on
amendments to the Circular No. 77/2017/TT-BTC dated July 28, 2017 of the
Minister of Finance on guidelines for the state budget accounting regime and
professional activities of the state treasury;
Pursuant to Circular No. 80/2019/TT-BTC dated
November 15, 2019 of the Minister of Finance on guidelines for customs
procedures, management of taxes, fees and charges for exported and imported
goods under Decree No. Decree No. 14/2018/ND-CP dated January 23, 2018 of the
Government on elaboration of border trade activities.
Pursuant to Circular No. 81/2019/TT-BTC dated
November 15, 2019 of the Minister of Finance regulating risk management in
customs operations;
Pursuant to Circular No. 06/2021/TT-BTC dated
January 22, 2021 of the Minister of Finance on guidelines for the Law on Tax
Administration dated June 13, 2019 on tax administration for exported and
imported goods;
Pursuant to Decision No. 65/2015/QD-TTg dated
December 17, 2015 of the Prime Minister defining the functions, tasks, powers
and organizational structure of the General Department of Customs affiliated to
the Ministry of Finance;
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HEREBY DECIDES:
Article 1. Promulgate together with this
Decision the Procedures for duty exemption, duty reduction, duty refund, duty
cancellation, handling of overpaid duties, late payment interests, and fines
for exported and imported goods and forms appended hereto.
The tax exemption procedures enclosed with this
Decision does not apply to specialized duty-free imported goods directly
serving security and national defense purpose; duty-free exported and imported
goods under international treaties; duty-free goods which are luggage of people
on exit or entry.
Article 2. Regulated entities of the
Procedures issued together with this Decision are the customs authorities and
officers involved in the implementation of this Decision in connection with the
performance of procedures for tax exemption, tax reduction, tax refund, tax
cancellation, handling of overpaid taxes, late payment interests, and fines for
exported and imported goods.
Article 3. This Decision comes into force as
of the date of signing, supersedes Decision No. 1919/QD-TCHQ dated June 28,
2018 of the Director of the General Department of Customs on promulgating the
Procedures for duty exemption, duty reduction, duty refund, duty cancellation,
handling of overpaid duties.
During the implementation process, in case the documents
referred to in the Procedures attached hereto are amended, supplemented or
replaced, the new documents shall prevail. Difficulties which may arise in
connection with the implementation should be reported to the General Department
of Customs for consideration.
Article 4. Heads of units affiliated to the
General Department of Customs shall implement this Decision./.
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PROCEDURES
ON DUTY EXEMPTION,
DUTY REDUCTION, DUTY REFUND, DUTY CANCELLATION, HANDLING OF OVERPAID DUTIES,
LATE PAYMENT INTERESTS, AND FINES FOR EXPORTED AND IMPORTED GOODS
(Issued together with Decision No. 3394/QD-TCHQ dated December 31, 2021 of
the General Director of Customs)
Chapter I
EXEMPTION OF DUTIES ON EXPORTED OR IMPORTED GOODS
Section 1. RECEIPT OF DUTY-FREE LIST
REGISTRATION APPLICATION
Article 1. Receipt and assignment of processing
duty-free list registration application
1. The cases in which the
duty-free list must be notified shall comply with Clause 1, Article 30; Clause
9 Article 28c of Decree No. 134/2016/ND-CP dated September 1, 2016 of the
Government on guidelines for the Law on Import and Export Duties as amended and
supplemented at Clause 9 Article 1 of Decree No. 134/2016/ND-CP dated September
1, 2016 of the Government on guidelines for the Law on Import and Export
Duties; Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government on
amendments to the Government's Decree No. 134/2016/ND-CP dated September 1,
2016 on guidelines for the Law on Import Tax and Export Duties, including:
a) Imported fixed assets of entities eligible for
investment incentives as prescribed in Clause 11 Article 16 of the Law on
Import Tax and Export Duties and Article 14 of Decree No. 134/2016/ND-CP amended
and supplemented in Clause 7 Article 1 of Decree No. 18/2021/ND-CP;
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c) Imports serving petroleum activities are exempt
from import duties as prescribed in Clause 15 Article 16 of the Law on Export
and Import Duties and Article 16 of the Decree No. 134/2016/ND-CP;
d) Imports serving ship building and sea-going
vessels for export as prescribed in Clause 16 Article 16 of the Law on Export
and Import Duties and Article 17 of the Decree No. 134/2016/ND-CP;
dd) Plant varieties, animal breeds, fertilizers and
plant protection substances as prescribed in Clause 12 Article 16 of the Law on
Export and Import Duties and Article 18 of the Decree No. 134/2016/ND-CP;
e) Raw materials, supplies and components that
cannot be domestically manufactured and are imported for manufacture or
assembly of medical equipment of an investment project given priority are
exempt from import duties for 05 years from the manufacture commencement date
as prescribed in Clause 14 Article 16 of the Law on Export and Import Duties
and Article 13 of the Decree No. 134/2016/ND-CP;
g) Raw materials, supplies and components imported
for manufacture or information technology products, digital contents or
software are exempt from import duties as prescribed in Clause 18 Article 16 of
the Law on Export and Import Duties and Article 24 of the Decree No.
134/2016/ND-CP;
h) Unprocessed agricultural products on the List in
Appendix VIII issued together with the Decree No. 134/2016/ND-CP, amended at
clause 9 Article 1 of Decree No. 18/2021/ ND-CP that are invested in, grown by
Vietnamese enterprises, households, household businesses and individuals in
provinces of Cambodia that border to Vietnam and imported through border
checkpoints of within customs areas as materials for production in Vietnam are
exempt from import duties as prescribed in Point d, Clause 1, Article 28 of
Decree No. 134/2016/ND-CP, supplemented in Clause 9 Article 1 of Decree No.
18/2021/ND-CP.
2. Duty-free list registration
application
Duty-free list registration application shall
comply with Clause 3, Article 30 of Decree No. 134/2016/ND-CP as amended and
supplemented in Clause 13, Article 1 of Decree No. 18/2021/ND-CP, in specific:
a) In case of electronic duty-free list
registration application sent through VNACCS
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a.2) The electronic duty-free list registration
application according to the entries in the Form No. 31 of Appendix II issued
together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister
of Finance on customs procedures, customs supervision and inspection, export
duty, import duty, and tax administration applied to exports and imports,
amended and supplemented in Appendix I issued together with Circular No.
39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on amendments to
Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on
customs procedures, customs supervision and inspection, export duty, import
duty, and tax administration applied to exports and imports.
a.3) Investment registration certificate,
enterprise registration certificate or equivalent document, except for duty
exemption cases specified in Clause 15, Article 16 of the Law on Import and
Export Duties: 01 photocopy;
a.4) The extract of the economic and technical
evaluation or the technical document or the project description: 01 photocopy;
a.5) Certificate of high-tech enterprise or science
and technology enterprise or science and technology organization issued by a
competent authority if the applicant is a high-tech enterprise or science and
technology enterprise or science and technology organization: 01 photocopy;
a.6) Certificate of eligibility for manufacture of
medical equipment or an equivalent document in the case of duty exemption
specified in Clause 14 Article 16 of the Law on Export and Import Duties: 01
photocopy;
a.7) The petroleum contracts or decision on
assignment of petroleum tasks issued by the authority entitled to approve the
annual program and budget in the case of duty exemption specified in Clause 15
Article 16 of the Law on Import Tax and Export Duties: 01 photocopy;
a.8) The shipbuilding contract or ship export
contract in the case of duty exemption specified in Point b or Point c Clause
16 Article 16 of the Law on Export and Import Duties: 01 photocopy;
a.9) The description of the information technology
product, digital content or software production in the case of duty exemption
specified in Clause 18 Article 16 of the Law on Export and Import Duties: 01
photocopy;
a.10) The sale contract or goods supply contract
according to the bidding result, export or import mandate contract or finance
lease contract if the importer and the person that registers the duty-free list
are not the same: 01 photocopy;
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If the documents specified in this Clause are sent
electronically by a specialized state management agency through the National
Single Window Portal, the project owner is not required to submit then when
register the duty-free list to the customs authority.
b) In case of submission of a paper duty-free list
The customs authority shall receive a paper
duty-free list in case the VNACCS encounters a problem and import of machinery
and equipment that must be divided into multiple shipments, thus goods quantity
cannot be deducted at the time of importation (hereinafter referred to as
combination or assembly line).
b.1) The paper duty-free list (02 originals)
according to form No. 06 attached with the monitoring sheet of deduction (01
original) according to form No. 07 Appendix VII issued together with Decree No.
134/2016/ND- CP, as amended and supplemented in Decree No. 18/2021/ND-CP in
case the System has problems;
The paper duty-free list (02 originals) according
to form No. 06 Appendix VII issued together with Decree No. 134/2016/ND- CP, as
amended and supplemented in Decree No. 18/2021/ND-CP in case of import of
duty-free goods in combination or assembly line.
b.2) Other documents specified at Point a of this
Clause.
3. The project owner shall
send the application for registration of the duty-free list before the first
declaration of duty-free imports is registered as specified at Point a, Clause
4, Article 30 of Decree No. 134/2016/ND-CP.
4. Receipt and assignment of
processing duty-free list registration application
The Customs Department of the province where the
project or the applicant’s headquarters is located, the supervisory Customs
Department of the project if the project is located in more than one province
or the Customs Department of the province where the combination or assembly
line is located if the goods are imported as a combination or assembly line
shall receive the duty-free list registration application according to the
provisions of Point b, Clause 4, Article 30 of Decree No. 134/2016/ND-CP, in
specific:
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a.1) Electronic duty-free list registration application
sent through VNACCS
The system automatically receives and issues the
electronic duty-free list number and sends it to the project owner. The
clerical department or the single window division of the Customs Department of
the province or city shall receive the paper copies of the remaining documents
in the duty-free list registration application, and carry out procedures for
registration of incoming documents, keep records in the monitoring book, report
to the head of unit to transfer the application to the division in charge.
a.2) Paper duty-free list registration application
The clerical department or the single window
division of the Customs Department of the province or city shall receive the
paper copies in the duty-free list registration application, and carry out
procedures for registration of incoming documents, keep records in the
monitoring book, report to the head of unit to transfer the application to the
division in charge.
b) Assignment of processing application
Immediately after receiving the electronic
duty-free list sent through the VNACCS or receiving paper copies from the
clerical department, the head of unit or the head of division assigns officers
to process the application.
Article 2. Checking application
Officers assigned to process applications
(including the electronic duty-free list and paper duty-free list) shall do the
following:
1. Check the completeness and
validity of the application
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a) Check the completeness of the documents in the
duty-free list registration application;
b) Check the validity of original, photocopy.
2. Check the details of the
duty-free list registration application and compare with relevant law
provisions
a) Check the contents in the duty-free list
registration application
a.1) Information about the enterprise: Name,
address, TIN of the enterprise, business lines and fields;
a.2) Information about the project: Project name,
objectives, scale and capacity of the project, field and area of implementation
of the investment project, time limit for disbursement of the project, number
of employees of the project (if any), economic and technical evaluation,
technical documents of the project;
a.3) Information about duty-free imported goods:
Name, quality specification, quantity, type, unit, expected value/value, and
corresponding duty-free code on the duty-free list;
a.4) Information in relevant documents specified in
Clause 3, Article 30 of Decree No. 134/2016/ND-CP, as amended and supplemented
in Clause 13, Article 1 of Decree No. 18/2021/ND-CP;
a.5) Electronic data on the data processing system
of the customs authority, other relevant documents and data collected by the
customs authority (if any).
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b.1) Check if the goods on the duty-free list are
eligible for investment incentives, tax incentives and eligible for duty-free
list registration;
b.2) Check if the goods on the duty-free list are
eligible for the investment business lines, objectives, scale and capacity of
the project, production facilities, and use of duty-free goods; consistent with
the technical and economic evaluation, the project's technical documents and
other relevant documents (if any); has corresponding quantities, categories and
value of the agricultural products to be harvested stated in the contract or
agreement with the Cambodian party on investment assistance, farming and
receiving agricultural products;
b.3) Check the goods on the duty-free list, if they
are eligible for duty exemption because they meet the condition that they
cannot be produced domestically, they must not be on the list of goods that can
be produced domestically according to regulations and on guidelines for
documents of the Ministry of Planning and Investment;
b.4) Compare with the grounds for determining
duty-free imported goods according to regulations of relevant ministries and
central authorities;
b.5) Compare with guiding documents of the
Ministry of Finance and the General Department of Customs (if any).
Article 3. Actions after checking application
1. For the electronic
duty-free list sent through the VNACCS
a) In case of requesting the project owner to
supplement, explain
a.1) The processing officer shall make a Report
form No. 01/TT-TXNK issued together with this Procedure together with the
application and report to the head of division and submit it to the head of
unit for approval.
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a.2.1) In case the project owner makes
supplementation and explanation
In case the project owner or the person authorized
by the project owner explains in person to the customs authority, the
processing officer shall make a working record using form No. 12/TXNK Appendix
I issued with Circular No. 06/2021/TT-BTC dated January 22, 2021 of the
Minister of Finance on guidelines for the Law on Tax Administration dated June
13, 2019 on tax administration for exported and imported goods.
After the project owner makes supplementation and
explanation, the processing officer shall follow the instructions in Articles 2
and 3 of this Procedure.
a.2.2) In case the project owner fails to make
supplementation or explanation
After 05 working days from the date the customs
authority responds through the VNACCS, if the project owner fails to make any
supplementation or explanation, the customs authority shall notify the project
owner of the ineligibility for receiving the duty-free list.
b) Eligibility for receiving the duty-free list
b.1) The processing officer shall make a report
form No. 01/TT-TXNK issued together with this Procedure together with the
application and report to the head of division and submit it to the head of
unit for approval.
b.2) Issue a general management code according to
the following structure: Code of applicant for registration of duty-free list-year
of registration-ordinal number (Example: 34CC-2015-001).
General management code is the code assigned to
each duty-free project. Each project can have multiple electronic duty-free
lists. The issuance of the general management code is monitored by an external
register of the VNACCS and updated in the "General management code"
entry when approving the electronic duty-free list.
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b.4) In case it is important to note that the
customs authority where the import procedures are carried out to check details
(Example: Checking the eligibility requirements pertaining to creating fixed
assets; the goods that have not been produced domestically; ...) The processing
officer shall:
- In the report made according
to form No. 01/TT-TXNK issued together with this Procedure, the processing
officer shall report to the head of unit the contents that need to be noticed
by the customs authority where customs procedures are carried out in order to
check details;
- In the notes section of the
customs authority on the duty-free list, the processing officer shall clearly
specify the contents to be noted for the customs authority where the import
procedures are carried out to check details.
c) In case the duty-free list is not accepted
c.1) The processing officer shall make a Report
form No. 01/TT-TXNK issued together with this Procedure together with the
application and report to the head of division and submit it to the head of
unit for approval.
c.2) Input information into the VNACCS about
non-receipt of the duty-free list (goods not eligible for duty exemption) and
respond to the project owner via CTL (code N).
The processing officer transfers all the documents
attached to the duty-free list registration application to the clerical
department to send back to the project owner.
2. For the paper duty-free
list
a) In case of requesting the project owner to
supplement, explain
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a.2) The processing officer shall transfer the
notice of supplementation and explanation of the duty-free list registration
application to the clerical department to send to the project owner.
a.2.1) In case the project owner makes
supplementation and explanation
In case the project owner or the person authorized
by the project owner explains in person to the customs authority, the
processing officer shall make a working record using form No. 12/TXNK Appendix
I issued with Circular No. 06/2021/TT-BTC.
After the project owner has supplemented and
explained the duty-free list registration application, the processing officer shall
perform the tasks sequentially according to the instructions in Articles 2 and
3 of this Procedure.
a.2.2) In case the project owner fails to make
supplementation and explanation
After 05 working days from the date the project
owner receives the paper notification from the customs authority about the
supplementation and explanation of the application, but the project owner does
not make the supplementation or explanation, the customs authority shall notify
the project owner of insufficient grounds to receive the duty-free list.
b) Eligibility for receiving the duty-free list
b.1) The processing officer shall make a Report
form No. 01/TT-TXNK issued together with this Procedure together with the
application and report to the head of division and submit it to the head of
unit for approval.
After the head of unit approves 02 duty-free lists
and 01 original of the deduction monitoring sheet, the officer shall input the
monitoring book of the duty-free list, the deduction monitoring sheet and
transfer the clerical department to stamp, issue and return to the project
owner 01 original of the duty-free list, 01 original of the deduction
monitoring sheet; save 01 original of the duty-free list.
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b.2) In case it is important to note that the
customs authority where the import procedures are carried out to check details
(Example: Checking the eligibility requirements pertaining to creating fixed
assets; the goods that have not been produced domestically; ...) The processing
officer shall:
- In the report made according
to form No. 01/TT-TXNK issued together with this Procedure, the processing
officer shall report to the head of unit the contents that need to be noticed
by the customs office where customs procedures are carried out in order to
check details;
- In the notes section of the
customs authority on the duty-free list, the processing officer shall clearly
specify the contents to be noted for the customs authority where the import
procedures are carried out to check details.
c) In case the duty-free list is not accepted
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice to send to the project owner about non-receipt of the duty-free list,
made according to the form No. 06/ TXNK Appendix I promulgated together with
Circular No. 06/2021/TT-BTC with the application and report to head of division
for submission to the head of unit for approval.
After the head of unit approves, the processing
officer will transfer the notice with the entire duty-free list registration
application to the clerical department to send to the project owner.
Article 4. Amendment to the duty-free list
1. Cases in which the
duty-free list is amended
a) The project owner has notified the duty-free
list to the customs authority but discovered that: there are errors or entries
need to be amended according to the provisions of Clause 5, Article 30 of
Decree No. 134/2016/ND-CP;
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2. The time for amendment to
the duty-free list must be made before the time of importing goods as
prescribed in Clause 5, Article 30 of Decree No. 134/2016/ND-CP.
3. Application for amending
the duty-free list shall comply with Clause 5, Article 30 of Decree No.
134/2016/ND-CP, including relevant documents to prove that the amendment is
appropriate for the needs of the project.
4. Procedure for receipt,
examination, handling and amendment to the duty-free list
The procedure for receipt, examination, handling
and amendment to the duty-free list shall comply with Articles 1, 2 and 3 of
this Procedure. In case of being eligible for amendment to the duty-free list,
the following procedures shall be done:
a) For the electronic duty-free list sent through
the VNACCS
The customs authority records the processing
results into the System and gives feedback to the project owner on accepting
amendments to the duty-free list through the CTL (Code I).
b) For the paper duty-free list
b.1) The customs authority shall receive the
original of the duty-free list with the original notice of deduction monitoring
sheet, 02 originals of the amended duty-free list and 01 original of the
amended deduction monitoring sheet and other relevant documents. relevant
documents to prove that the amendment is suitable for the project (the amended
duty-free list and the amended deduction monitoring sheet are built on the basis
of the remaining quantity of goods on the duty-free list), the original notice
of deduction monitoring sheet and the contents that need to be amended).
b.2) The head of unit approves the acceptance of
amendments to the duty-free list, confirms in the original of duty-free list
and deduction monitoring sheet that were initially notified of the cessation of
duty-free import.
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b.3) The clerical department sends to the project
owner 01 original of the amended duty-free list with the amended deduction
monitoring sheet and the original of the duty-free list with 01 copy of the
original notice of deduction monitoring sheet (noted the cessation of duty-free
import).
b.4) The processing officer that amends the
duty-free list shall keep 01 original of the amended duty-free list; 01 copy of
the duty-free list registered initially (noted the cessation of duty-free
import) with the original of the deduction monitoring sheet.
b.5) In case only the entry "Estimated time
to finish exporting and importing duty-free goods" is amended, the customs
authority shall receive the original of the duty-free list together with the
original deduction monitoring sheet, relevant documents to substantiate the
amendment and do as follows:
b.5.1) The processing officer who handles the draft
document shall notify the project owner of the confirmation of the amendment to
the import and export termination time on the duty-free list, clearly stating
that the contents of this official letter is an integral part of the duty-free
list No... date ... and the deduction monitoring sheet previously issued, and
submit them to the head of unit for confirmation;
b.5.2) The clerical department returns to the
project owner the original of the official letter certifying the amendment
contents on the duty-free list, enclosed with the original of the duty-free
list and the original deduction monitoring sheet;
b.5.3) The department that receives the duty-free
list registration application shall keep a photocopy of the duty-free list
together with the original deduction monitoring sheet and the original of the
official letter certifying the amendment contents on the duty-free list
together with the original duty-free list registration application.
Notes: In case of receiving the duty-free list
registration application by combination or assembly line, only the duty-free
list is required, the deduction monitoring sheet is not required.
Article 5. Stop using the duty-free list
1. Stop using the duty-free
list
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a.1) An investment project has its investment
certificate revoked by a competent authority, and operations of the investment
project are amended (such as adjustment of scale, objectives, location, etc.
investment incentives) or the operations of the investment project are terminated;
a.2) An investment project that transfers all or
part of a project eligible for investment incentives to other organizations or
individuals as prescribed in Point d Clause 5 Article 31 of Decree No.
134/2016/ND- The CP is amended and supplemented in Clause 14, Article 1 of
Decree No. 18/2021/ND-CP.
b) Time to stop using the duty-free list
b.1) As soon as practicable after the customs
authority receives information from the investment authority or the competent
authority or the project owner about the revocation of the investment
certificate, adjustment of the operation of the investment project or
termination the operation of the investment project;
b.2) As soon as practicable after the customs
authority carries out the inspection and detects that the project has had its
investment certificate revoked, its operation has been amended, or its
operation has been terminated in accordance with the laws on investment and
tax.
c) Procedure for stopping the use of the duty-free
list
c.1) The processing officer file shall make a
report according to form No. 01/TT-TXNK issued together with this Procedure,
the draft notification to the project owner about stopping the use of the
duty-free list and withdrawing the deduction monitoring sheet for the case of the
paper duty-free list, report to the head of division and submit it to the head
of unit for approval. After the head approves, the processing officer shall do
the following:
c.1.1) For the electronic duty-free list, the
processing officer shall review and check the duty-free list, stop using the
duty-free list through CTL (P-Code) and respond information to the project
owner through the VNACCS.
c.1.2) For the paper duty-free list, the processing
officer shall notify the project owner of the stop using the duty-free list and
request the re-presentation of the original of the duty-free list enclosed with
the attached deduction monitoring sheet for customs authorities.
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c.2) The Customs Department that receives the
duty-free list shall send a written notice to the affiliated Customs
Sub-Departments and the Customs Department of the province or city of the stop
using the duty-free list.
c.3) The customs authority where duty exemption has
been processed according to the duty-free list shall collect tax and late
payment interest in full, handle violations according to regulations (if any)
in accordance with the terminated or adjusted project, notify handling results
to the Customs Department where the duty-free list is received.
2. Regarding the investment
project with capital of at least 6.000 billion VND, but at least 6.000 billion
VND has not been disbursed within 03 days from the issuance date of the
Certificate of Investment Registration or written approval for investment
guidelines; or at least 6.000 billion VND has been disbursed within 03 days
from the issuance date of the Certificate of Investment Registration or written
approval for investment guidelines but the criterion for total revenue or
employees is not satisfied with regulations of investment law, the customs
authority shall do as follows:
a) The Customs Department that receives the
duty-free list shall send a written notice to the affiliated Customs
Sub-Departments and the Customs Department of the province or city that the
duty exemption has not been processed according to the duty-free list.
b) The customs authority where duty exemption has
been processed according to the duty-free list shall collect tax and late payment
interest in full, handle violations according to regulations (if any) and
notify handling results to the Customs Department where the duty-free list is
received.
Article 6. Time limit for receiving and
processing duty-free list registration applications, amendments to duty-free
lists
1. Time limit for receiving
and processing duty-free list registration application
Within 03 working days from the date of receipt of
the application, the customs authority shall notify the project owner the
following:
a) The duty-free list has been received;
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c) Ineligibility for duty exemption.
2. The time limit for
receiving and processing applications of amendment to the duty-free list shall
comply with the regulations on the time-limit for receipt and processing of the
duty-free list registration application specified in Clause 1 of this Article.
Section 2. PROCEDURES FOR EXEMPTION OF DUTIES ON
EXPORTED OR IMPORTED GOODS
Article 7. Checking duty exemption application
The processing officer shall check duty exemption
applications as follows:
1. Check the completeness and
validity of the application
Check the documents in the duty exemption
application according to Articles 5, 7, from Article 8 to Article 19, Article
21 to Article 28, Article 29, Article 31 of Decree No. 134/2016/ND-CP (amended
by Article 1 of Decree No. 18/2021/ND-CP), Clause 1, Article 14 of Circular No.
06/2021/TT-BTC, in specific:
a) Check the completeness of the documents in the
duty exemption application;
b) Check the validity of original and photocopy
documents.
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a) Check the duty exemption application (generally
applicable to duty-exempt subjects)
a.1) Check information of the exporter and
importer: Name, address, TIN of the enterprise, business lines and fields, law
observance process of the enterprise (if necessary);
a.2) Check information about export and import
contracts, entrustment contracts, financial leasing contracts, manufacturing
contracts, winning contracts...;
a.3) Check information about duty-free imported and
exported goods: a.3) Check information about duty-free imported and exported
goods: Name, quantity, unit, specification, type, symbol, code, origin, unit
price, total value price, duty exemption code, duty-free quota book, exempt
duty amount;
a.4) Check the guarantee documents of the credit
institution, deposit payment documents for the case of goods traded in the form
of temporary import for re-export;
a.5) Check the document requesting delivery of
goods in Vietnam of the foreign entity, customs declaration of the goods
imported within the country that have completed import procedures for
in-country import and export according to Article 10, Article 12 of Decree No.
134/2016/ND-CP, amended and supplemented in Clauses 4 and 6, Article 1 of
Decree No. 18/2021/ND-CP;
a.6) Check the information in the duty exemption
application against the Ministry of Planning and Investment's List of
domestically produced goods, the List or criteria for determining duty-free
imported goods of the Ministries, central authorities, guiding documents of the
Ministry of Finance, the General Department of Customs, the relevant management
ministries;
a.7) Check the document of the superior governing
agency on the permission to receive gifts given by a foreign organization or
individual to a Vietnamese organization whose operating cost is covered by
state budget as prescribed in Article 8 of Decree No. 134/2016/ND-CP, as
amended at Clauses 3 and 20, Article 1 of Decree No. 18/2021/ND-CP;
a.8) Checking the temporary import license for
automobiles, motorcycles, and relevant documents (if any) for goods being
automobiles and motorbikes of the entities eligible for privileges and
immunities in Vietnam according to the Circular No. 19/2014/TT-BTC dated
February 11, 2014 of the Minister of Finance regulating the procedures for
temporary import for re-export, destruction and transfer for cars and
motorcycles of the persons entitled to privileges and immunities in Vietnam;
Circular No. 27/2021/ TT-BTC dated April 19, 2021 of the Minister of Finance on
amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of
Finance on procedures for temporary import, re-export, disposal and transfer of
automobiles and mopeds of beneficiaries of privileges and immunities in
Vietnam;
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a.10) Check the border ID card or entry and exit
permit or citizen identification card or other entry-exit valuable papers
issued in accordance with the law;
a.11) Check other relevant documents in accordance
with the laws on customs and taxes.
b) In case the duty-free list must be registered,
in addition to the requirements at Point a of this Clause, the processing
officer shall do the following:
b.1) Check the goods information on the declaration
with the goods on the duty-free list, ordinal number of goods on the duty-free
list, import deadline on the duty-free list;
b.2) Check the information of the customs authority
where the duty-free list is received as noted on the duty-free list;
b.3) Check the information in the duty exemption
application with the provisions of the law on investment, the law on tax.
3. Compare with other relevant
information
a) Information about the manufacturing facility,
re-processing facility, and the storage facility of goods imported for
processing or manufacturing for export, information on inspection results of
the production facility, re-processing facility, or storage facility of goods
imported for processing or manufacturing for export according to the law on
customs;
b) Information on the processing contract, the
re-processing contract, the processing contract appendix, the re-processing
contract appendix, for goods imported for processing;
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Article 8. Processing duty exemption
applications
1. Electronic customs
declaration
a) Application that must be supplemented or
explained
a.1) The processing officer proposes to the head of
unit on the request of the taxpayer to supplement and explain the application
(specify documents to be supplemented and explained) in the box “Updated
results and opinions of processing officer” on the System;
a.2) After the head of unit approves in the box
"Head’s opinion", the processing officer shall notify the taxpayer
through the IDA01/EDA01 (Code A).
The explanation and supplementation of duty
exemption applications shall comply with the customs procedures generally
applicable to exported and imported goods, which are effective at the time of
customs clearance.
In case the taxpayer explains in person to the
customs authority, the processing officer shall make a working record using
form No. 12/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC.
After the taxpayer explains and supplements the
duty exemption application, the customs authority shall continue to examine and
handle it according to Articles 7, Article 8 of this Procedure.
b) Application eligible for duty exemption
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b.1.1) The processing officer proposes the head of
unit to grant duty exemption in the box "Updated results and opinions of
the processing officer" on the System.
b.1.2) After the head of unit approves in the box
"Head’s opinion", then accept the declaration and move on to the next
tasks of the customs procedure. The grant of duty exemption shall be done right
in the customs clearance.
b.2) If the duty-free list registration application
is required
b.2.1) For electronic duty-free list sent through
the VNACCS
b.2.1.1) Follow the provisions in Item b.1.1 and
b.1.2 of this point.
b.2.1.2) The system automatically deducts the
quantity of duty-free goods corresponding to the quantity of goods in the
duty-free list.
b.2.2) For the paper duty-free list:
b.2.2.1) Follow the provisions in Item b.1.1 and
b.1.2 of this point.
b.2.2.2) The processing officer shall check the
declaration of the license code and the number of the duty-free list in entry
1.38 "Import license" on the import customs declaration in Box 1:
"DMTL", Box 2: Number of the paper duty-free list registered with the
customs authority.
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When the project owner imports all the goods
specified in the deduction monitoring sheet, the customs authority where the
final procedures are carried out shall certify in the original copy of the
deduction monitoring sheet of the taxpayer, keep 01 photocopy, give the
taxpayer 01 photocopy, send the original to the customs authority where the
deduction monitoring sheet is issued. If the customs authority where the
duty-free list is registered is the customs authority where the final
procedures are carried out, the original shall be kept for inspection of the
import and use of duty-free goods and shall be returned to the taxpayer 01
photocopy of deduction monitoring sheet.
c) Application ineligible for duty exemption
c.1) The processing officer proposes the head of
unit not to grant duty exemption in the box "Updated results and opinions
of the processing officer" on the System;
c.2) After the head of unit approves in the box
"Head’s opinion", the processing officer shall notify the taxpayer
through IDA01/EDA01 (Code A), perform relevant procedures to collect taxes,
take further actions according to regulations and move on to the next tasks of
the Customs Procedures.
2. Paper customs declaration
a) Application that must be supplemented and
explained
a.1) The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft notice
about the supplementation and explanation of the application, made according to
the form No. 05/ TXNK Appendix I promulgated together with Circular No.
06/2021/TT-BTC with the application and report to head of division for
submission to the head of unit for approval.
a.2) After the head of unit approves, the
processing officer shall save the declaration in the duty exemption
application, transfer the clerical department to send a notice to the taxpayer.
The explanation and supplementation of duty exemption
applications shall comply with the customs procedures generally applicable to
exported and imported goods, which are effective at the time of customs
clearance.
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After the taxpayer explains and supplements the
duty exemption application, the customs authority shall continue to examine and
handle it according to Articles 7, Article 8 of this Procedure.
b) Application eligible for duty exemption
b.1) If the duty-free list registration application
is not required
b.1.1) The processing officer shall make a report
form No. 01/TT-TXNK issued together with this Procedure regarding the
eligibility of the duty-free goods and report to the head of division and
submit it to the head of unit for approval;
b.1.2) After obtaining approval from the head of
unit, the processing officer shall save the report in the duty exemption application,
grant the duty exemption right in the customs clearance, sign and stamp and
move on to the next tasks of the Customs procedure.
As soon as practicable after the declaration has
been cleared, the processing officer synchronizes the duty-free import declaration
data from the E-customs system to the Exemption, reduction and refund system to
manage duty-free data.
b.2) If the duty-free list registration application
is required
b.2.1) For electronic duty-free list sent through
the VNACCS
b.2.1.1) The processing officer shall perform the
following tasks:
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- Update information in the
monitoring book for duty exemption cases according to paper customs
declarations;
- Guide the taxpayer (in case
the taxpayer is project owner) or instruct the taxpayer to notify project owner
(in case the taxpayer is not project owner) to make adjustments of the quota of
used goods on the duty-free list corresponding to the quantity of the actual
imported goods line which has been granted duty exemption;
- Request to the head of unit
to sign a notice and send it to the customs authority where the duty-free list
is received about the duty exemption has been granted according to the paper
customs declaration.
b.2.1.2) The customs authority of the place of
where the duty-free list is registered shall urge the project owner to adjust
the duty-free list; inspect, review and accept the amendment to the duty-free
list if it is suitable with the actual imported goods.
b.2.2) For the paper duty-free list
The processing officer checks the number and date
of the duty-free list in the box "Description of goods" on the
customs declaration; check information on goods in the duty-free list.
Update and deduct the quantity of duty-free goods
in the original project owner's deduction monitoring sheet, sign for confirmation
on the deduction monitoring sheet, save 1 copy of the duty-free list, the
deduction monitoring sheet, clearly stating the names of goods, quantity of
imported duty-free goods, together with the import application (including the
case where goods of duty-exempt subjects are transferred to other duty-exempt
subjects), return to the taxpayer the original of the duty-free list and the
deduction monitoring sheet.
When the project owner imports all the goods
specified in the deduction monitoring sheet, the customs authority where the
final procedures are carried out shall certify in the original copy of the
deduction monitoring sheet of the taxpayer, keep 01 photocopy, give the
taxpayer 01 photocopy, send the original to the customs authority where the
deduction monitoring sheet is issued. If the customs authority where the
duty-free list is registered is the customs authority where the final
procedures are carried out, the original shall be kept for inspection of the
import and use of duty-free goods and shall be returned to the taxpayer 01
photocopy of deduction monitoring sheet.
b.3) Duty exemption for imported and exported goods
of border residents
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c) Application ineligible for duty exemption
c.1) The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice about the ineligibility for duty exemption, made according to the form
No. 06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC with the application and
report to head of division for submission to the head of unit for approval.
c.2) After the head of unit approves, the
processing officer shall save the report in the duty exemption application,
transfer the clerical department to send a notice to the taxpayer and move on
to the next tasks of the Customs procedure.
For applications ineligible for duty exemption, the
officer shall carry out relevant procedures to collect tax and handle
violations according to regulations (if any).
Article 9. Inspection of the use of duty-free
goods for goods subject to a duty-free list registration
1. Inspect the use of
duty-free imported goods in accordance with Article 31a of Decree No.
134/2016/ND-CP, as supplemented in Clause 15, Article 1 of Decree No.
18/2021/ND-CP, in specific:
a) In case the project is in the process of capital
construction
a.1) Regarding goods being raw materials and
supplies used to manufacture machinery and equipment specified at Point a,
Clause 11, Point b, Clause 15, Point a, Clause 16, Article 16 of the Law on
Import and Export Duties, and the inspection shall be carried out within 60
days from the date of receipt of the project owner's notice on the completion
of machinery and equipment manufacturing.
a.2) Regarding imported goods on the list of
duty-free goods by combination or assembly line, the inspection shall be
carried out within 60 days from the date of receipt of the project owner's
notice on the completion of the installation of combination or assembly line.
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2. Authority to inspect
a) The Director of the Customs Department of the
province or city where the list of duty-free goods is received shall inspect
the use of duty-free goods at the head office of the project owner for the
cases mentioned at Point a, Clause 1 of this Article.
b) The Director of the Customs Department of the
province or city where the list of duty-free goods is received shall inspect
the use of duty-free goods according to the principle of risk management for
the cases specified at Point b, Clause 1 of this Article.
3. Procedures for inspection
Procedures for inspection shall comply with the
procedures for post-customs clearance inspection in accordance with the law on
customs.
4. Matters to be inspected
a) Inspect the duty-free list registration
application; duty-free list; notify the use of duty-free imported goods and
relevant documents;
b) Inspect the customs application of duty-free
imported goods; check the name, quantity and type of duty-exempt imported
goods, record the results of actual inspection of goods on the customs
declaration and other relevant documents;
c) Inspect the actual use of duty-free imported
goods and goods in stock;
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dd) Inspect the quantity and type of damaged or
lost goods or destroyed goods;
e) Inspect the production process, actual
consumption rates for manufacturing in projects of importing duty-free goods as
prescribed in Article 15 of Decree No. 134/2016/ND-CP as amended and
supplemented in Clause 8, Article 1 of Decree No. 18/2021/ND-CP, Article 23
Decree No. 134/2016/ND-CP;
g) Inspect accounting books and vouchers, payment
vouchers; the accounting for duty-free imported goods;
h) Inspect the production facility, production
process, design drawings, actual consumption rates for manufacturing in case
raw materials and supplies used for manufacturing are exempt from duty as
prescribed at Point a, Clause 11, Point b, Clause 15, Point a, Clause 16,
Article 16 of the Law on Import and Export Duties;
i) Check design drawings, technical documents,
installation diagrams, synchronously inspect machinery and equipment that must
be divided into multiple shipments without deduction according to the quantity
of goods at the time of registration of the customs declaration;
k) Check relevant vouchers, documents and data
(where necessary).
5. Priority criteria for
customs authorities to select for inspection according to the principles of
risk management, applied in succession as follows:
a) Criterion pertaining to the duty-exempt amount
Applying the principle of duty-exempt amount from
high to low is as follows:
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a.2) Investment projects with a duty-exempt amount
of over VND 5 billion to VND 10 billion;
a.3) Investment projects with a duty-exempt amount
of over VND 1 billion to VND 5 billion;
a.4) Investment projects with a duty-exempt amount
from VND 100 million to VND 1 billion;
a.5) Investment projects with a duty-exempt amount
of less than VND 100 million.
b) Criterion pertaining to the enterprise's law
observance process
Complying with the enterprise evaluation criteria issued
together with Decision No. 623/QD-TCHQ dated December 31, 2020 on the
promulgation of a set of indicators of risk management criteria in customs
operations.
c) Criterion pertaining to project
c.1) Investment projects in rural areas employing
500 or more employees (excluding part-time workers and employees with less than
12-month labor contracts);
c.2) Projects with duty-free imported goods subject
to special excise duty;
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c.4) A project that shows signs of using duty-free
goods for improper purposes;
c.5) Projects detected by competent authorities
that show signs of violation of tax laws, customs laws, and investment laws.
6. Actions against inspection
results
The customs authority shall collect duties, late
payment interest and fines (if any) in the following cases:
a) Goods that are not exempt from duties according
to the Law on Import and Export Duties but declared to be exempt from duties
and have been cleared according to the taxpayer's declaration;
b) Goods which have been exempted from duties but
the project owner uses them for improper purposes of duty exemption, transfers
or sold domestically instead of being re-exported without declaring to the
customs authority or declaring to the customs authority after the transfer is
made or the goods are sold domestically;
c) Goods being materials and supplies that are
imported more than 5 years from the date of commencement of production as
prescribed in Article 15 of Decree No. 134/2016/ND-CP as amended and
supplemented in Clause 8 of Article 2. 1 Decree No. 18/2021/ND-CP, Article 23
Decree No. 134/2016/ND-CP;
d) Imported goods do not conform to the duty-free
list registered with the customs authority;
dd) Goods imported in other cases that violate the
provisions of law on tax, tax administration, and law on customs.
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a) Documents of inspection of the use of duty-free
goods and results of handling of inspection results shall be kept together with
the duty-free list registration applications at the unit.
b) In case the inspection results determine that
the project owner has violated the provisions of the law on tax, tax
administration, and the law on customs, the Customs Department of the province
or city must report the inspection results and the results of handling
inspection to the General Department of Customs within 15 days from the date of
obtaining results.
Chapter II
REDUCTION OF DUTIES ON EXPORTED OR IMPORTED GOODS
Article 10. Receipt and verification of duty
reduction applications
1. Receipt of duty reduction
applications
a) Duty reduction cases shall comply with Article
32 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 16,
Article 1 of Decree No. 18/2021/ND-CP, including:
a.1) Duty reduction applications submitted at the
time of customs procedures;
a.2) Duty reduction applications submitted after
the time of customs procedures.
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Duty reduction applications comply with Clause 1,
Article 15 of Circular No. 06/2021/TT-BTC.
The Sub-department of Customs where the import and
export declaration that generates the reduced duty amount proposed by the
taxpayer is registered, is responsible for receiving the duty reduction
application.
b.1) Application sent through the Duty exemption,
reduction and refund system (hereinafter referred to as electronic application)
The taxpayer's application for duty reduction is
sent through the Duty exemption, reduction and refund system of the customs
authority according to the items in form No. 7 Appendix II to Circular No.
06/2021/TT-BTC.
The Duty exemption, reduction and refund system
automatically receives the duty reduction application and automatically
responds that the duty reduction application of the taxpayer has been sent to
the customs authority.
b.2) Paper application
If there is a problem with the Duty exemption,
reduction and refund system, the taxpayer shall send an application for duty
reduction by post or send it in person to the customs authority using form No.
15/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC.
c) Assignment of processing applications
c.1) Electronic application
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c.2) Paper application
The clerical department receives, stamps
"Incoming document", enters the official document book as in the case
of receiving incoming document, and transfers it to the head of Customs
Sub-Department to assign duty reduction applications to relevant entities.
d) Determining the time to submit the duty
reduction application
d.1) Electronic application
The processing officer shall update information on
the Duty exemption, reduction and refund system to the time of submission of
the duty reduction application as follows:
- Duty reduction applications
submitted at the time of customs procedures;
- Duty reduction applications
submitted after the time of customs procedures.
The head of division, the head of unit confirms the
time to submit duty reduction applications on the Duty exemption, reduction and
refund system.
d.2) Paper application
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- Duty reduction applications
submitted at the time of customs procedures;
- Duty reduction applications
submitted after the time of customs procedures.
2. Inspecting duty reduction
application
a) Electronic application
a.1) Preliminary inspection
a.1.1) In case the taxpayer sends the application
to the wrong address of the competent customs authority, the processing officer
shall make a report using the Form No. 01/TT-TXNK attached to this Procedure,
draft notice to the taxpayer not to receive their duty reduction application
according to form No. 04/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC, submit to the Head of division, Head of Sub-department for
approval. After the head of Customs Sub-Department approves, the processing officer
will transfer the application to the clerical department for stamping and send
it to the taxpayer.
a.1.2) In case the application is determined
ineligible for duty reduction
- For the case that the duty
reduction application is submitted at the time of customs clearance, the
processing officer shall input the reason for notifying the application is
ineligible for duty reduction on the Duty exemption, reduction and refund
system, and then transfer it to the head of division, head of Customs Sub-Department
for approval. After the head of Customs Sub-Department approves, the processing
officer shall give feedback to the taxpayer on the Duty exemption, reduction
and refund system.
- For duty reduction
applications submitted after the time of customs clearance, the processing
officer shall input the information in the report to transfer the application
to the superior customs authority, then transfer them to the head of division,
head of Sub-department for approval. After the head of Sub-department approves,
the Duty exemption, reduction and refund system will transfer the application
to the superior customs authority. Customs Departments of provinces and cities
shall process duty reduction applications according to Item c.1 point c, Clause
1, Article 12 of this Procedure.
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The processing officer shall check if the duty
reduction application is complete and valid according to Clause 1, Article 15
of Circular No. 06/2021/TT-BTC.
a.2.1) If the duty reduction application is
complete and valid
- For duty reduction
applications submitted at the time of customs clearance, the processing officer
shall take the next steps in Clause 1, Article 11 of this Process.
- For duty reduction
applications submitted after the time of customs clearance, the processing
officer shall input the information in the report to transfer the application
to the superior customs authority, then transfer them to the head of division,
head of Sub-department for approval. After the head of Sub-department approves,
the Duty exemption, reduction and refund system will transfer the application
to the superior customs authority. Customs Departments of provinces and cities
shall process duty reduction applications according to Item c.2 point c, Clause
1, Article 12 of this Procedure.
a.2.2) If the duty reduction application is
incomplete and invalid
The processing officer shall input the taxpayer's
information that needs to be added to the Duty exemption, reduction and refund
system, and then transfer it to the head of division, the head of Customs
Sub-Department for approval. After being approved, the processing officer shall
give feedback to the taxpayer. Within 03 working days from the date of receipt
of the application, the customs authority must notify the taxpayer of the
supplementation needed.
a.2.2.1) In case the taxpayer provides sufficient
information, the processing officer shall comply with Item a.2.1, Point a of
this Clause.
a.2.2.2) After 05 working days from the date the
customs authority responds through the Duty exemption, reduction and refund
system, if the taxpayer fails to provide additional information, the
Sub-department of Customs shall:
- For the case that the duty
reduction application is submitted at the time of customs clearance, the
processing officer shall input the reason for notifying that the application is
ineligible for duty reduction on the Duty exemption, reduction and refund
system, and then transfer it to the head of division, head of Customs
Sub-Department for approval. After the head of Customs Sub-Department approves,
the processing officer gives feedback to the taxpayer on the Duty exemption,
reduction and refund system.
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b) Paper application
b.1) Preliminary inspection
b.1.1) In case the taxpayer sends the application
to the wrong address of the competent customs authority, the processing officer
shall make a report using the Form No. 01/TT-TXNK attached to this Procedure,
draft notice to the taxpayer not to receive their duty reduction application
according to form No. 04/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC, submit to the Head of division, Head of Sub-department for
approval. After the head of Customs Sub-Department approves, the processing
officer will transfer the application to the clerical department for stamping
and send it to the taxpayer.
b.1.2) In case the application is determined
ineligible for duty reduction
- For the case that the duty
reduction application is submitted at the time of customs clearance, the
processing officer shall make a report using form No. 01/TT-TXNK issued hereto,
a draft notice stating that the application is ineligible for duty reduction,
and then transfer them to the head of division, head of Customs Sub-Department
for approval. After the head of Customs Sub-Department approves, the processing
officer gives feedback to the taxpayer on the Duty exemption, reduction and
refund system.
- For the case that the duty
reduction application is submitted after the time of customs clearance, the
processing officer shall make a report using form No. 01/TT-TXNK issued hereto,
a draft notice, and then transfer them to the superior customs authority, head
of division, head of Customs Sub-Department for approval. After the head of
Sub-department approves, the Duty exemption, reduction and refund system will
transfer the application to the superior customs authority. Customs Departments
of provinces and cities shall process duty reduction applications according to
Item c.1 point c, Clause 2, Article 12 of this Procedure.
b.2) Check the completeness and validity of the
application
The processing officer shall check if the documents
in the duty reduction application are complete and valid according to Clause 1,
Article 15 of Circular No. 06/2021/TT-BTC.
b.2.1) If the duty reduction application is
complete and valid
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b.2.1.2) After notifying the receipt of duty
reduction applications, the Sub-department of Customs shall:
- For duty reduction
applications submitted at the time of customs clearance, the processing officer
shall take the next steps in Clause 2, Article 11 of this Process.
- For the case that the duty
reduction application is submitted after the time of customs clearance, the
processing officer shall make a report using form No. 01/TT-TXNK issued hereto,
a draft notice, and then transfer them to the superior customs authority, head
of division, head of Customs Sub-Department for approval. After the head of
Sub-department approves, the Duty exemption, reduction and refund system will
transfer the application to the superior customs authority. Customs Departments
of provinces and cities shall process duty reduction applications according to
Item c.2 point c, Clause 2, Article 12 of this Procedure.
b.2.2) If the duty reduction application is
incomplete and invalid
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice about the supplementation of the application, made according to the form
No. 05/ TXNK Appendix I promulgated together with Circular No. 06/2021/TT-BTC
with the application and report to the head of division, the head of Customs
Sub-department for approval. After being approved, the processing officer will
transfer the application to the clerical department for stamping and send it to
the taxpayer. Within 03 working days from the date of receipt of the
application, the customs authority must notify the taxpayer of the
supplementation needed.
b.2.2.1) In case the taxpayer provides sufficient
information, the processing officer shall comply with Item b.2.1, Point b of
this Clause.
b.2.2.2) After 05 working days from the date the
taxpayer receives the notice of supplementation needed, if the taxpayer fails
to supplement information, the Sub-department of Customs shall:
- For the case that the duty
reduction application is submitted at the time of customs clearance, the
processing officer shall make a report using form No. 01/TT-TXNK issued hereto,
a draft notice stating that the application is ineligible for duty reduction,
using form No. 06/TXNK issued together with Circular No. 06/2021/TT-BTC,
clearly stating that the application is incomplete and invalid, and then
transfer them to the head of division, head of Customs Sub-Department for
approval. After the head of Customs Sub-Department approves, the processing
officer will transfer the application to the clerical department for stamping and
send it to the taxpayer.
- For the case that the duty
reduction application is submitted after the time of customs clearance, the
processing officer shall make a report using form No. 01/TT-TXNK issued hereto,
a draft notice, and then transfer them to the superior customs authority, head
of division, head of Customs Sub-Department for approval. After the head of
Sub-department approves, the Duty exemption, reduction and refund system will
transfer the application to the superior customs authority. Customs Departments
of provinces and cities shall process duty reduction applications according to
Item c.1 point c, Clause 2, Article 12 of this Procedure.
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1. Electronic application
a) Carry out physical inspection of damaged goods
a.1) In case of complete application, the
processing officer proposes a physical inspection of damaged goods on the Duty
exemption, reduction and refund system, and then transfer it to the head of
division or the head of Customs Sub-Department for approval. After the head of
Customs Sub-Department approves and assigns the physical inspection of the
damaged goods, the Duty exemption, reduction and refund system shall notify the
officer assigned to inspect, the head of division and the taxpayer.
The physical inspection of damaged goods shall be
carried out in cases where it is necessary and there are conditions for
inspection, except for cases where the damaged goods cannot be inspected, such
as petrol, oil, liquids, and combustible substances; if the goods are
completely damaged due to natural disaster or fire, the Confirmation of loss or
damage of goods issued by the assessment service provider shall be prevail as
per the law.
a.2) A physical inspection of damaged goods shall:
In addition to the checklist of physical inspection
of goods in accordance with the law on customs, the physical inspection of
goods shall conduct additional inspection of the following matters:
- Check the documents of
export and import consignments that have damage;
- heck the confirmation of
damage cause issued by the competent authority in the locality where the damage
occurred (the fire certification of the local fire police agency where the fire
occurred; the certification issued by one of the following relevant agencies or
organizations: police offices of communes, wards and townships; People's
Committees of communes, wards and townships; Management boards of industrial
parks, Management boards of export processing zones; Economic zone management
boards; Border checkpoint management boards; Airport authorities; Port
Authorities where force majeure events occurred such as natural disasters,
catastrophes, epidemics, unexpected accidents that cause damage to imported
materials, machinery and equipment);
- Check the Confirmation of
loss or damage of goods issued by an assessment service provider in accordance
with the law on the quantity of damaged goods or the actual loss rate of the
goods;
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a.3) After physically inspecting the damaged goods,
the inspecting officer shall update the information in the draft inspection
conclusion on the Duty exemption, reduction and refund system and then save it.
b) Compare results of physical inspection of
damaged goods to process the duty reduction application.
b.1) The processing officer compares the results of
the physical inspection of the damaged goods with the duty reduction
application, checks the entire duty reduction application; insurance documents
and other relevant documents to determine the extent of damage.
b.2) Check information about damaged goods
(description, code, origin, quantity, type and specification of damaged goods)
stored on the inspection conclusion.
b.3) Compare information about the proposed
duty-reduced amount with data on VNACCS, VCIS, E-Customs System and related
management programs.
c) If the application is eligible for duty
reduction
The processing officer proposes grant of duty
reduction and input the information in the draft duty reduction decision, then
transfers it to the head of division, the head of Customs Sub-Department for
approval.
After approval by the head of Customs
Sub-Department, the Duty exemption, reduction and refund system will issue a
customs management code with a structure consisting of 9 digits: the first two
digits are the last two digits of the year in which the decision is issued, and
02 the next digits are the code of the Customs Department of the province or
city where the decision is issued, the next 5 digits are the sequence of
numbers that increase in each year. The processing officer shall print the
draft duty reduction decision according to form No. 12, Appendix VII issued
together with Decree No. 134/2016/ND-CP as amended and supplemented in Decree
No. 18/2021/ND-CP, transfer it to the head of Customs Sub-Department to sign,
then transfer to the clerical department to get the number, stamp and issue.
After the clerical department issues the decision,
the officer scans and updates the duty reduction decision number (paper copy)
attached to the application, the Duty exemption, reduction and refund system
responds to the taxpayer, gives information to relevant divisions to grant the
duty reduction.
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The processing officer shall update the information
that the goods in the application are not eligible for duty reduction or the
application is ineligible for duty reduction, propose not to grant duty
reduction, and transfer it to the head of division, the head of Customs
Sub-Department for approval.
After the head of Customs Sub-Department approves,
the processing officer gives feedback to the taxpayer the reason for not being
eligible for duty reduction, and requires the taxpayer to declare and pay
enough duty according to regulations.
2. Paper application
a) Carry out physical verification of damaged goods
If the application is complete, the processing
officer shall make a report according to form 01/TT-TXNK issued together with
this Procedure, propose a physical inspection of the damaged goods, and then
transfer it to the head of division, the head of Customs Sub-department for
approval. After the head of Customs Sub-Department approves and assigns the
physical inspection of damaged goods, the processing officer shall transfer the
duty reduction application to the division in charge for physical inspection of
goods.
Inspection checklists and inspection records shall
comply with Item a.2 point a, Clause 1 of this Article.
After the physical inspection of damaged goods, the
division in charge of physical inspection of damaged goods shall hand over the
entire application to the officer processing the duty reduction application.
b) Compare results of physical inspection of
damaged goods to process the duty reduction application
Compare results of physical inspection of damaged
goods with the duty reduction application in accordance with Point b, Clause 1
of this Article.
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The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft duty
reduction decision, made according to the form No. 12/ TXNK Appendix VII
promulgated together with Decree No. 134/2016/ND-CP, as amended and
supplemented in Decree No. 18/2021/ND-CP, and then submit them to the head of
division, the head of Customs Sub-department for approval.
After the head of Customs Sub-Department signs the
decision on duty reduction, the processing officer shall issue a customs
management code according to a structure consisting of 10 digits: 02 first
digits are the code of the Customs Sub-department, 02 following digits are the
last 02 digits of the year of issuance of the decision, the next 02 digits are
the ordinal numbers according to the sequence of natural numbers calculated for
each year, the next 04 digits are the duty reduction code for the case that the
taxpayer submits duty reduction application at the time of customs clearance (GT01).
After issuing the customs management code, the
processing officer will transfer it to the clerical department to get the
number, stamp, and send the decision on duty reduction to the taxpayer and the
Sub-department of Customs where the proposed duty reduction arises to grant
duty reduction.
d) In case the goods in the application are not
eligible for duty reduction or the application is ineligible for duty reduction
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice that the goods of the application is ineligible for duty reduction or
the application is ineligible for duty exemption, made according to the form
No. 06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC, and then report to the
head of division, the head of Customs Sub-department for approval.
After the head of Customs Sub-Department approves,
signs the notice, the processing officer transfers it to the clerical
department to stamp, then sends it to the taxpayer and requires the taxpayer to
declare and pay enough duty according to regulations.
Article 12. Procedures for processing duty
reduction applications in case taxpayers submit applications after the time of
customs clearance
In case the Sub-department of Customs receives,
checks and determines that a duty reduction application is complete and valid,
it shall transfer the application to the superior customs authority for
processing according to Point c, Clause 3 of this Article. 32 Decree No.
134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1 of Decree
No. 18/2021/ND-CP. The procedures for processing the duty reduction application
are as follows:
1. Electronic application
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b) Heads of Customs Departments of provinces and
cities shall assign the processing of duty reduction applications.
c) Verifying application
c.1) In case the application is ineligible for duty
reduction or the application is incomplete or incorrect, but within 05 working
days from the date the Customs Sub-department responds through the Duty
exemption, reduction and refund system, if the taxpayer does not provide
additional information, the Customs Department of the province or city shall do
as follows:
c.1.1) The processing officer shall update the
draft notice stating that the application it is ineligible for duty reduction,
clearly stating the reason that the application is ineligible for duty
reduction or the application is incomplete or incorrect, and propose the head
of division, the head of the Customs Department of the province and city for
approval.
c.1.2) After the head of the Customs Department of
the province or city approves, the processing officer shall update it into the
Duty exemption, reduction and refund system, give feedback to the taxpayer and
the Customs Sub-department that has received the duty reduction application.
In case the goods eligible for duty reduction in
the customs declaration are also exempt from duty, and there is no data on the
payable duty amount (E.g.: Goods imported for outward processing), the
Sub-department of Customs that received the duty reduction application shall
notify that the application is ineligible for duty reduction or the taxpayer is
ineligible for duty reduction, and require the taxpayer to declare and pay the
full duty amount corresponding to the quantity of damaged goods not eligible
for duty reduction as prescribed. After receiving such a notice, if the
taxpayer fails to declare and pay duty as prescribed, the customs authority
shall impose a fixed duty amount according to Clause 4, Article 17 of Decree
No. 126/ 2020/ND-CP dated October 19, 2020 of the Government on elaboration of
the Law on Tax Administration.
c.2) Where it is necessary to carry out physical
inspection of goods that have passed the customs supervision area to have
sufficient grounds for duty reduction according to Clause 3, Article 32 of
Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1
of Decree No. 18/2021/ND-CP, the Customs Department of province/city shall do
the following:
c.2.1) The processing officer proposes a physical
inspection, inputs information on the decision on post-clearance inspection at
the taxpayer's office, and sends it to the head of division, the head of the
Customs Department of the province or city for approval. After the head of the
Customs Department of the province or city approves, the system automatically
sends a notice to the taxpayer.
c.2.2) The physical inspection of goods that have
passed the customs supervision area shall comply with Clause 3, Article 32 of
Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1
of Decree No. 18/2021/ND-CP.
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c.2.3.1) Check all documents related to the damaged
goods such as the confirmation of damage cause issued by the competent
authority in the locality where the damage occurred (the fire certification of
the local fire police agency where the fire occurred; the certification issued
by one of the following relevant agencies or organizations: police offices of
communes, wards and townships; People's Committees of communes, wards and
townships; Management boards of industrial parks, Management boards of export
processing zones; Economic zone management boards; Border checkpoint management
boards; Airport authorities; Port Authorities where force majeure events
occurred such as natural disasters, catastrophes, epidemics, unexpected
accidents that cause damage to imported materials, machinery and equipment);
c.2.3.2) Check details and compare information on
damaged goods declared by the taxpayer, the proposed duty-reduced amount with
the description, code, origin, and quantity, types, specifications, unit prices
and total value of damaged goods recorded in books, accounting vouchers and
payment vouchers.
c.2.3.3) The physical inspection of damaged goods
shall be carried out in cases where it is necessary and there are conditions
for inspection, except for cases where the damaged goods cannot be inspected,
such as petrol, oil, liquids, and combustible substances; if the goods are
completely damaged due to natural disaster or fire, the Confirmation of loss or
damage of goods issued by an assessment service provider shall prevail.
c.2.3.4) In case the goods are imported raw
materials, supplies, components, machinery and equipment eligible for duty
reduction, but the export and import documents, accounting books and vouchers
are completely damaged, the actual damage data cannot be determined, the
Customs Department of the province or city where the duty reduction application
is received shall request the tax authority of local government in writing to
provide data from the tax authority's archival data system. After receiving the
documents provided by the tax authority, the customs authority shall compare
with the records and data on the system of the customs authority, the
Confirmation of loss or damage of goods issued by an assessment service
provider, and relevant documents to determine the amount of duty to be reduced.
c.2.4) After the result of inspection visit to the
taxpayer's office is available, the processing officer inputs information about
the inspection conclusion into the Duty exemption, reduction and refund system.
c.2.5) Actions against inspection result
After the result of inspection visit to the
taxpayer's office is available, the processing officer shall:
- Check the entire duty
reduction application; insurance documents and other relevant documents to
determine the extent of damage;
- Check the actual data of
damaged goods recorded in the minutes of the official who inspects the actual
goods that have passed the customs supervision area;
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c.2.5.1) If the application is eligible for duty
reduction
The processing officer proposes grant of duty
reduction and input the information in the draft duty reduction decision, then
transfers it to the head of division, the head of Customs Department of
province/city for approval.
After the head of Customs Department of province/city
approves the draft duty reduction decision, the Duty exemption, reduction and
refund system will issue a customs management code with a structure consisting
of 9 digits: the first two digits are the last two digits of the year in which
the decision is issued, and 02 the next digits are the code of the Customs
Department of the province or city where the decision is issued, the next 5
digits are the sequence of numbers that increase in each year. The processing
officer shall print the draft duty reduction decision according to form No. 12,
Appendix VII issued together with Decree No. 134/2016/ND-CP as amended and
supplemented in Decree No. 18/2021/ND-CP, transfer it to the head of Customs
Department of province/city to sign, then transfer to the clerical department
to get the number, stamp and issue.
The clerical department sends the duty reduction
decision to the taxpayer and the Sub-department of Customs where the proposed
duty-reduced amount arises for granting duty reduction according to Article 13
of this Procedure.
After the duty reduction decision is issued, the
processing officer scans document and updates the duty reduction decision
number (paper copy) attached to the application, the Duty exemption, reduction
and refund system gives feedback to the taxpayer and the Customs Sub-Department
where the proposed duty-reduce amount arises.
c.2.5.2) In case the application is determined
ineligible for duty reduction
Customs Departments of provinces and cities shall
process duty reduction applications according to Item c.1 point c, of this
Clause 1.
2. Paper application
a) Customs Departments of provinces and cities
shall receive duty reduction applications transferred by Customs
Sub-departments by post or in person.
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c) Verifying application
c.1) In case the application is ineligible for duty
reduction or the application is incomplete or incorrect, but within 05 working
days from the date the taxpayer receives the notice of the Customs
Sub-department, if the taxpayer does not provide additional information, the
Customs Department of the province or city shall do as follows:
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice that the goods of the application is not eligible for duty reduction,
clearly stating that the application is ineligible or incomplete/invalid, made
according to the form No. 06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC,
and then report to the head of division, the head of Customs Department of
province/city for approval.
After the head of the Customs Department of the
province or city approves and signs the notice, the processing officer will
transfer the notice to the clerical department to get the number, stamp, send
it to the taxpayer, and the Customs Sub-Department that received the duty
reduction application.
In case the goods eligible for duty reduction in
the customs declaration are also exempt from duty, and there is no data on the
payable duty amount (E.g.: Goods imported for outward processing), the
Sub-department of Customs that received the duty reduction application shall
notify that the application is ineligible for duty reduction or the taxpayer is
ineligible for duty reduction, and require the taxpayer to declare and pay the
full duty amount corresponding to the quantity of damaged goods not eligible
for duty reduction as prescribed. After receiving such a notice, if the
taxpayer fails to declare and pay duty as prescribed, the customs authority
shall impose a fixed duty amount according to Clause 4, Article 17 of Decree
No. 126/ 2020/ND-CP.
c.2) Where it is necessary to carry out physical
inspection of goods that have passed the customs supervision area to have
sufficient grounds for duty reduction according to Clause 3, Article 32 of
Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1
of Decree No. 18/2021/ND-CP, the Customs Department of province/city shall do
the following:
c.2.1) The processing officer makes a draft report
according to the Form No. 01/TT-TXNK issued together with this Procedure, a
draft decision on post-clearance inspection at the taxpayer's office according
to the form No. 07/ TXNK Appendix I promulgated together with Circular No.
06/2021/TT-BTC, and then submit them to the head of department, head of Customs
Department of province/city for approval. After the head of Customs Department
of province/city approves, the processing officer will transfer the application
to the clerical department for stamping and send it to the taxpayer.
c.2.2) The physical inspection of goods that have
passed the customs supervision area shall comply with Clause 3, Article 32 of
Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1
of Decree No. 18/2021/ND-CP.
c.2.3) Checklists of physical inspection for goods
that have passed the customs supervision area shall comply with Item c.2.3,
point c, Clause 1 of this Article.
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c.2.5) Actions against inspection result
After the result of inspection visit to the
taxpayer's office is available, the processing officer shall:
- Check the entire duty
reduction application; insurance documents and other relevant documents to
determine the extent of damage;
- Check the actual data of
damaged goods recorded in the minutes of the official who inspects the actual
goods that have passed the customs supervision area;
- Compare information about
the proposed duty-reduced amount with data on VNACCS, VCIS, E-Customs System
and related management programs.
c.2.5.1) If the application is eligible for duty
reduction
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
export or import duty reduction decision, made according to the form No. 12/
TXNK Appendix VII promulgated together with Decree No. 134/2016/ND-CP, as
amended and supplemented in Decree No. 18/2021/ND-CP, and then submit them to the
head of department, the head of Customs Department of province/city for
approval.
After the head of Customs Department of
province/city signs the decision on duty reduction, the processing officer
shall issue a customs management code according to a structure consisting of 10
digits: 02 first digits are the code of the Customs Department of
province/city, 02 following digits are the last 02 digits of the year of
issuance of the decision, the next 02 digits are the ordinal numbers according
to the sequence of natural numbers calculated for each year, the next 04 digits
are the duty reduction code for the case that the taxpayer submits duty
reduction application at the time of customs clearance (GT02).
After issuing the customs management code, the
processing officer will transfer it to the clerical department to get the
number, stamp, and send the decision on duty reduction to the taxpayer and the
Sub-department of Customs where the proposed duty reduction arises to grant
duty reduction as prescribed in Article 13 of this Procedure.
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Customs Departments of provinces and cities shall
process duty reduction applications according to Item c.1 point c, of this
Clause 1.
Article 13. Handling of duty amounts after the
issuance of a decision on duty reduction or a notice of ineligibility for duty
reduction
1. Where taxpayers submit duty
reduction applications at the time of customs clearance.
a) The processing officer shall transfer the
decision on duty reduction to the relevant specialized division to update the
decision on duty reduction into the centralized tax accounting system.
b) If the taxpayer declares an electronic customs
declaration, the customs authority shall guide the taxpayer to make additional
declaration of the duty-reduced amount in the entry 1.93 “the import
duty-reduced amount” on the customs declaration according to Appendix II of
Circular No. 38/2015/TT-BTC as amended and supplemented in Appendix I of
Circular No. 39/2018/TT-BTC.
c) In case the taxpayer submits a paper customs
declaration, in addition to updating duty reduction information into the
centralized tax accounting system, the processing officer shall specify the
duty-reduced amount according to Decision No. /date, affix the officer’s stamp
on the customs declaration submitted by the taxpayer, take 01 copy for the duty
reduction application for keeping, and return the original customs declaration
to the taxpayer.
d) If the taxpayer has already paid the duty, the
customs authority shall refund the paid duty at the request of the taxpayer as
prescribed in Clause 2 of this Article.
2. Where taxpayers submit duty
reduction applications after the time of customs clearance.
In case the taxpayer has paid duty on the quantity
of damaged goods, the Sub-department of Customs shall refund the paid duty at
the request of the taxpayer as follows:
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a.1) Where the taxpayer incurs no debt of taxes,
late payment interest, fines and other payable amounts, including outstanding
fees and charges (except for fees and charges incurred on declarations declared
in the month until the 10th of the following month, the guaranteed duty
amounts, which are gradually paid and other undue taxes and revenues of the
state budget):
a.1.1) In case the taxpayer requests a refund, the
customs authority shall, based on the refund decision, make a payment order and
send it to the State Treasury to refund the taxpayer;
a.1.2) In case the taxpayer requests to offset the
refunded duty amount against the payable duty amount of the following
declarations: When the taxpayer makes a written request for tax-offset, the
customs authority shall, based on the refund decision and written request of
the taxpayer, do as follows:
Prepare a written request for adjustment of state
budget revenue according to form C1-07a/NS of Circular No. 77/2017/TT-BTC dated
July 28, 2017 of the Minister of Finance on guidelines for the state budget
accounting regime and professional activities of the state treasury; amended by
Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance on
amendments to the Circular No. 77/2017/TT-BTC dated July 28, 2017 of the
Minister of Finance on guidelines for the state budget accounting regime and
professional activities of the state treasury; in order to adjust the refunded
duty amount to the payable duty amount if they have the same code of the
collection agency and the treasury account code, accounting according to
regulations.
Make a payment order and send it to the State
Treasury for tax-offset if the payable duty amount and the refunded duty amount
have different code of the collection agency code or the treasury account.
After offsetting the duty, if there is any excess,
the provisions of Item a.1.1, Point a of this Clause shall apply.
a.2) Where the taxpayer incurs debt of taxes, late
payment interest, fines and other payable amounts, including outstanding fees
and charges (except for fees and charges incurred on declarations declared in
the month until the 10th of the following month, the guaranteed duty amounts,
which are gradually paid and other undue taxes and revenues of the state
budget) payable to the state budget:
a.2.1) Where the taxpayer requests tax-offset, the
customs authority shall comply with Item a.1.2. point a of this clause.
a.2.2) In case the taxpayer does not request
tax-offset but the customs authority finds that the taxpayer is still obliged
to pay taxes, late payment interest, fines and other payables, including money
arrears and fees: The customs authority shall make tax-offset according to
Point a.1.2, Point a of this Clause and notify the taxpayer that the refunded
amount has been offset against payable amounts according to Form No.
28/TBBT/TXNK Annex 28/TBBT/TXNK Appendix VI issued together with Circular
38/2015/TT-BTC as amended and supplemented in Appendix III issued together with
Circular No. 39/2018/TT-BTC.
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b) Refund the duty-reduced amount from the state
budget (including amounts already paid to the state budget, tax paid to the
deposit account that has been transferred to the state budget) with the
following procedures:
b.1) Where the taxpayer incurs no debt of taxes,
late payment interest, fines and other payable amounts, including outstanding
fees and charges (except for fees and charges incurred on declarations declared
in the month until the 10th of the following month, the guaranteed duty
amounts, which are gradually paid and other undue taxes and revenues of the
state budget):
b.1.1) In case the taxpayer requests a refund, the
customs authority shall, based on the refund decision, issue a refund order
made according to form C1-04/NS specified in Circular No. 77/2017/TT-BTC dated
July 28, 2017 as amended and supplemented in Circular No. 19/2020/TT-BTC dated
March 31, 2020 of the Minister of Finance on guidelines for the state budget
accounting regime and professional activities of the State Treasury, and send
it to the State Treasury to refund the taxpayer;
b.1.2) In case the taxpayer requests to offset the
refunded duty amount against the payable duty amount of subsequent
declarations, the customs authority shall, based on the refund decision and
written request of the taxpayer, do as follows:
Prepare a document for adjustment of state budget
revenues according to form C1-07a/NS specified in Circular No. 19/2020/TT-BTC
on amendments to Circular No. 77/2017/TT-BTC to adjust the refunded duty amount
to the payable duty amount if they have the same collection agency code and
treasury account code, the same subsection for accounting according to
regulations.
Prepare a refund-cum-offset order according to Form
No. C1-05/NS specified in Circular No. 77/2017/TT-BTC, as amended in Circular
No. 19/2020/TT-BTC to make tax-offset if the payable duty amount and the
refunded duty amount have different the collection agency code or the treasury
account code.
After offsetting the duty, if there is any excess,
the provisions of Item b.1.1, Point b of this Clause shall apply.
b.2) Where the taxpayer incurs debt of taxes, late
payment interest, fines and other payable amounts, including outstanding fees
and charges (except for fees and charges incurred on declarations declared in
the month until the 10th of the following month, the guaranteed duty amounts,
which are gradually paid and other undue taxes and revenues of the state
budget) payable to the state budget:
b.2.1) Where the taxpayer requests tax-offset, the
customs authority shall comply with Item b.1.2. point b of this clause.
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After offsetting the duty, if there is any excess,
the provisions of Item b.1.1, Point b of this Clause shall apply.
c) Settling and updating information
c.1) The processing officer shall update duty
refund information into the centralized tax accounting system.
c.2) In case of using a paper declaration, the
officer shall write on the taxpayer's declaration "Duty refunded... VND,
according to Decision No. ... dated… of ... with the officer’s signature and
stamp on the declaration; take 01 copy of the declaration to save in the duty
refund application, and then return the original customs declaration to the
taxpayer.
c.3) Update information into the centralized tax
accounting system according to regulations.
Article 14. Time limit for processing duty
reduction applications
1. Duty reduction applications
submitted at the time of customs procedures
At the time of carrying out customs clearance, if
the taxpayer submits sufficient application as prescribed, the Sub-department
of Customs shall check the application, conduct physical inspection of goods,
check duty reduction eligibility and grant duty reduction within the period
specified in Article 23 of the Customs Law.
2. Duty reduction applications
submitted after the time of customs clearance
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In case it is necessary to carry out physical
inspection of goods that have passed the customs supervision area to have
sufficient grounds for duty reduction, the Customs Department of the province
or city shall issue a decision on post-clearance inspection at the taxpayer's
office shall be issued, or a decision on duty reduction or a decision on duty
reduction, or notify the taxpayer of the reasons for ineligible for duty
reduction within a maximum of 40 days from the date of receipt of a complete
application.
Article 15. Keeping duty reduction applications
and information
1. Duty reduction applications
(paper copies) shall be kept at the customs authority that issues duty
reduction decisions.
The processing officer shall transfer them to the
record-keeping department for keeping in accordance with regulations.
2. Duty reduction applications
on the Duty exemption, reduction and refund system: The Department of
Information Technology and Customs Statistics, the Customs Departments of
provinces and cities and the Customs Sub-Departments are responsible for
storing duty reduction information on the electronic data processing systems,
ensuring safety in accordance with the confidentiality regime, providing
relevant departments in accordance with the information provision regime of the
customs industry.
Chapter III
PROCEDURES FOR DUTY REFUND, DUTY CANCELLATION
Section 1. REFUND OF DUTIES ON EXPORTED OR
IMPORTED GOODS
Article 16. Receipt and assignment of processing
duty refund applications
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a) Duty refund applications comply with Article 33,
Article 34, Article 35, Article 36, Article 37 of Decree No. 134/2016/ND-CP as
amended and supplemented in Clauses 17 and 18, Article 1. Decree No.
18/2021/ND-CP.
b) The receipt of duty refund applications shall
comply with Clause 1, Article 12 of Circular No. 06/2021/TT-BTC.
b.1) Electronic application
The customs authority shall receive the application
form for duty refund on the Duty exemption, reduction and refund system using
Form No. 2, Appendix II issued with Circular No. 06/2021/TT-BTC together with
relevant documents specified in Article 33, Article 34, Article 35, Article 36,
Article 37 of Decree No. 134/2016/ND-CP, as amended and supplemented in Clause
17, Clause 18, Article 1 of Decree No. 18/2021/ND-CP. The system automatically
receives the application, issues the application number, and gives feedback to
the taxpayer on the receipt of the application.
b.2) Paper application
b.2.1) In case there is a problem with the Duty
exemption, reduction and refund system, the customs authority shall receive the
paper application for duty refund using Form No. 03/TXNK, Appendix I issued
with Circular No. 06/2021/TT-BTC together with relevant documents specified in
Article 33, Article 34, Article 35, Article 36, Article 37 of Decree No.
134/2016/ND-CP, as amended and supplemented in Clause 17, Clause 18, Article 1
of Decree No. 18/2021/ND-CP submitted by post or in person. The clerical
department receives, stamps "Incoming document", enters the
monitoring book, and transfers it to the duty refund department after being
approved by the head of unit.
b.2.2) Duty refund department opens a separate
monitoring book for duty refund applications.
b.3) The duty refund application for a case where
the taxpayer requests a duty refund for multiple import declarations but the
goods are exported on only one declaration shall be received by the
Sub-department of Customs where the expected duty refund amount arises.
b.4) The duty refund application in a case where
the taxpayer requests a duty refund for a shipment that incurs a duty amount
according to the customs declaration, and also a duty-refunded amount arises
under a decision on tax imposition shall be received by the Sub-department of
Customs where the duty refund declaration is generated.
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a) Electronic application
a.1) The head of unit assigns an application to the
head of division on the Duty exemption, reduction and refund system. In the
absence of the head of division, the head of unit shall directly assign the
application to a processing officer.
a.2) The head of division assigns a duty refund
application to a processing officer on the Duty exemption, reduction and refund
system.
a.3) The assignment of processing the application
shall be done within 08 working hours from the time the system receives such
duty refund application.
a.4) In case the taxpayer sends the application to
the wrong address, the customs authority shall, within 03 working days, notify
the taxpayer of the refusal of the application according to Form No. 04/TXNK
Appendix I issued together with Circular No. 06/2021/TT-BTC.
b) Paper application
b.1) The head of unit shall assign the application
to relevant entities within 08 working hours after receiving such duty refund
application from the taxpayer.
b.2) In case the application is complete, within 03
working days, the processing officer shall make a report according to Form No.
01/TT-TXNK enclosed with this Procedure and a draft notice of receipt of the
application, the time limit for processing application according to Form No.
04/TXNK Appendix I issued together with Circular No. 06/2021/TT-BTC, and then
submit them to the head of division, head of unit for approval. After the head
of unit approves, the processing officer will transfer the notice to the clerical
department for sending it to the taxpayer.
b.3) In case the taxpayer sends the application to
the wrong address, the customs authority shall, within 03 working days, notify
the taxpayer of the refusal of the application according to Form No. 04/TXNK
Appendix I issued together with Circular No. 06/2021/TT-BTC.
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1. Electronic application
a) Classification of applications
a.1) Pursuant to the regulations on classification
of duty refund applications in Article 73 of the Law on Tax Administration,
Article 22 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government on elaboration of the Law on Tax Administration, Article 12 of
Circular No. 06/2021/TT-BTC, the System automatically classifies applications
into two categories: applications eligible for duty refund before inspection
and applications subject to inspection before duty refund.
a.2) Within 03 working days from the date on which
the System automatically receives the duty refund application, the processing
officer shall double check the System's application classification results and
compare them with regulations on classification of duty refund applications in
Article 73 of the Law on Tax Administration, Article 22 of Decree No.
126/2020/ND-CP, Article 12 of Circular No. 06/2021/TT-BTC and do as follows:
a.2.1) If the classification done by the system is
determined appropriate, the processing officer will record on the System about
the acceptance of the classification results of the System, transfer it to the
Head of division, Head of unit to approve classification results of duty refund
applications and give application classification results to taxpayers.
a.2.2) In case the classification done by the
System is not appropriate, the processing officer shall adjust the results of
the classification of applications on the System, transfer them to the head of
division, head of unit to approve and give the results to taxpayers.
a.2.3) In case a taxpayer requests a duty refund
for a shipment that incurs a duty amount according to the customs declaration,
and also has a duty-refunded amount under a tax imposition decision, but the
System classified the application as eligible for duty refund before
inspection, the processing officer shall change the application category on the
System, and then transfer them to the head of division and the head of unit for
approving that, and then notify the taxpayer that their application category is
changed into subject to inspection before duty refund.
a.2.4) In case it is determined that the
application is not eligible for duty refund, the processing officer shall make
a notice of ineligibility for duty refund according to Form No. 5, Appendix II
issued together with Circular No. 06/ 2021/TT-BTC, transfer it to the head of
division, the head of unit for approval, then and notify the taxpayer after
being approved by the head of unit.
b) Inspecting and processing applications
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b.1.1) Inspect application
Within 06 working days from the date of receipt of
the application, the processing officer shall check if the duty refund
application is eligible in accordance with the law on tax and tax
administration, the duty amount the taxpayer requests for refund with the
collected duty amount, tax debt status of the taxpayer on the centralized tax
accounting system; compare the information in the duty refund application with
the information on the VNACCS, VCIS, the E-customs system and other programs
related to the import and export declarations with the taxpayer's expected duty
refund amount.
b.1.2) Application with supplementation needed
In case the application needs explanation and
additional information, the officer proposes the supplementation of the
application according to Form No. 4, Appendix II issued together with Circular
No. 06/2021/TT-BTC, and transfer it to the head of division, the head of unit
for approval and sends it to the taxpayer. The time limit for supplementing the
application is 05 working days from the date the taxpayer receives the notice
from the customs authority. The system automatically receives and transfers the
taxpayer's explanation to the processing officer.
In case the taxpayer explains in person to the
customs authority, the processing officer shall make a working record using
form No. 12/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC. Working
minutes and written explanations must be kept in the duty refund application.
b.1.2.1) After the taxpayer completes the
application and the processing officer determines that the duty refund
application is eligible, then comply with Point b.1.3 of this Clause.
b.1.2.2) In case the taxpayer has made an
explanation or supplementation but the customs authority has not had enough
grounds for duty refund or the time limit for explanation or supplementation
has expired but the taxpayer fails to make an explanation or supplementation,
the processing officer shall propose the change of application category on the
System, and then request the head of division, the head of unit for approval,
and notify the taxpayer that their application category is changed into subject
to inspection before duty refund.
The time limit for changing category into application
subject to inspection before duty refund is not more than 02 working days from
the date the taxpayer explains or supplements the application to the customs
authority.
b.1.2.3) If the taxpayer completes the application
but the processing officer determines that the duty refund application is
ineligible, then comply with Point b.1.4 of this Clause.
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The processing officer shall comply with the
procedures and time limit for issuing the decision on duty refund according to
Article 19 of this Procedure.
b.1.4) Application ineligible for duty refund
The processing officer proposes to notify the
taxpayer that their application is ineligible for duty refund according to Form
No. 5, Appendix II issued together with Circular No. 06/2021/TT-BTC on the Duty
exemption, reduction and refund system, and transfer it to the head of
division, the head of unit for approval. After the head of unit approves, the
processing officer shall notify the taxpayer on the System that the application
is ineligible for duty refund.
Within 06 working days from the date of receipt of
the application, the customs authority must notify the taxpayer of the
ineligibility of the duty refund application.
b.2) Application subject to inspection before duty
refund
b.2.1) The inspection of duty refund applications
shall comply with Item b.1.1, point b, Clause 1 of this Article.
The processing officer determines the checklists
for inspection of the application at the taxpayer's office, prepare a draft
decision on inspection at the taxpayer's office, using form No. 07/TXNK
Appendix I issued together with Circular No. 06/2021/TT- BTC, and then transfer
them to the head of division, the head of unit for approval. The decision on
inspection at the taxpayer's office must be issued within 03 working days from
the date of receipt of a complete application. The Head of Customs
Sub-department where the application for duty refund is received shall issue a
decision on inspection at the taxpayer's office as prescribed in Item b.1 point
b Clause 3 Article 12 of Circular No. 06/2021/TT-BTC.
b.2.2) The inspection decision must be sent to the
taxpayer on the System and 01 paper copy within 03 days from the date of
issuance of the Decision.
b.2.3) The processing officer shall transfer 01
paper copy of the inspection decision to the head of the inspection team.
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a) Classification of applications
Within 03 working days from the date of receipt of
the duty refund application, the processing officer shall check the information
in the duty refund application and information related to the taxpayer on the
relevant systems of the customs authority, compare with the regulations on
classification of duty refund applications in Article 73 of the Law on Tax
Administration, Article 22 of Decree No. 126/2020/ND-CP, Article 12 of Circular
No. 06/2021/TT-BTC to classify the application into the suitable category:
eligible for duty refund before inspection or subject to inspection before duty
refund.
In case it is determined that the application is
ineligible for duty refund during the process of classifying the application,
the processing officer shall make a report according to Form No. 01/TT-TXNK
issued together with this Procedure and the draft Notice of ineligibility for
duty refund according to Form No. 06/TXNK Appendix I issued together with
Circular No. 06/2021/TT-BTC to submit to head of division, the head of unit for
approval, and then notify the taxpayer after approved by the head of the unit.
In case a taxpayer requests a duty refund for a
shipment that incurs a duty amount according to the customs declaration, and
also has a duty-refunded amount under a tax imposition decision, classify the
application as subject to inspection before duty refund.
b) Inspecting and processing applications
b.1) Application eligible for duty refund before
inspection
b.1.1) Inspect application
Within 06 working days from the date of receipt of
the application, the processing officer shall check if the duty refund
application is eligible in accordance with the law on tax and tax
administration, the duty amount the taxpayer requests for refund with the
collected duty amount, tax debt status of the taxpayer on the centralized tax
accounting system; compare the information in the duty refund application with
the information on the VNACCS, VCIS, the E-customs system and other programs
related to the import and export declarations with the taxpayer's expected duty
refund amount.
b.1.2) Application with supplementation needed
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In case the taxpayer explains in person to the
customs authority, the processing officer shall make a working record using
form No. 12/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC. Working
minutes and written explanations must be kept in the duty refund application.
b.1.2.1) After the taxpayer completes the
application and the processing officer determines that the duty refund
application is eligible, then comply with Point b.1.3 of this Clause.
b.1.2.2) In case the taxpayer has made an
explanation or supplementation but the customs authority has not had enough
grounds for duty refund or the time limit for explanation or supplementation
has expired but the taxpayer fails to make an explanation or supplementation,
the processing officer shall make a report using the Form No. 01/TT-TXNK issued
together with this Procedure, the draft Notice on the change of application
category making a report using the Form No. 01/TT-TXNK issued together with
this Procedure, the draft Notice on, and then submit them to the head of
division, the head of unit for approval, and notify the taxpayer that their
application category is changed into subject to inspection before duty refund.
The time limit for changing category into
application subject to inspection before duty refund is not more than 02
working days from the date the taxpayer explains or supplements the application
to the customs authority.
b.1.2.3) If the taxpayer completes the application
but the processing officer determines that the duty refund application is
ineligible, then comply with Point b.1.4 of this Clause.
b.1.3) Application eligible for duty refund
The processing officer shall comply with the
procedures and time limit for issuing the decision on duty refund according to
Article 19 of this Procedure.
b.1.4) Application ineligible for duty refund
The processing officer shall make a report
according to form No. 01/TT-TXNK issued together with the Process, a draft
notice about the ineligibility for duty refund, made according to the form No.
06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC, and then submit them to
head of division, the head of unit for approval.
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b.2) Application subject to inspection before duty
refund
b.2.1) The inspection of duty refund applications
shall comply with Item b.1.1, point b, Clause 1 of this Article.
b.2.2) The processing officer determines the
checklists for inspection of the application at the taxpayer's office, prepares
a report using Form No. 01/TT-TXNK attached to this Procedure, prepare a draft
decision on inspection at the taxpayer's office, using form No. 07/TXNK
Appendix I issued together with Circular No. 06/2021/TT- BTC, and then submit
them to the head of division, the head of unit for approval.
The decision on inspection at the taxpayer's office
must be issued within 03 working days from the date of receipt of a complete
application and sent to the taxpayer within 03 days from the date of issuance
of the decision. The Head of Customs Sub-department where the application for
duty refund is received shall issue a decision on inspection at the taxpayer's
office as prescribed in Item b.1 point b Clause 3 Article 12 of Circular No.
06/2021 /TT-BTC.
The processing officer shall transfer 01 paper copy
of the inspection decision to the head of the inspection team.
3. In case the expected duty
refund amount belongs to many import declarations, but the goods are exported
in one declaration
a) Where the import declarations are registered at
multiple Customs Sub-Departments of the same Customs Department of province or
city, but the goods are exported on one export declaration:
a.1) The inspection at the taxpayer's office shall
be assigned by the Customs Department of the province or city to the
Sub-department of Customs where the taxpayer's head office is located or the
Customs Sub-department which is deemed convenient for conducting the inspection
at the head office of the taxpayer. The inspection results are sent to the
Customs Sub-departments where the duty refund amount proposed by the taxpayer
arises.
a.2) Procedures
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a.2.2) The head of Customs Department of the
province or city approves on the System or on the report on assignment of 01
Customs Sub-Department to conduct inspection at the taxpayer's office.
a.2.3) After being approved by the Department's
head, the assigned Customs Sub-department shall issue a decision on inspection
at the taxpayer's office according to Form No. 07/TXNK Appendix I issued
together with the Circular. No. 06/2021/TT-BTC.
a.2.4) The inspection at the taxpayer's office
shall comply with the instructions in Article 18 of this Procedure.
a.2.5) At the end of the inspection, the Customs
Sub-department that has conducted the inspection at the taxpayer's office shall
transfer the inspection results to the Customs Sub-Department where the expected
duty refund amount arises as a basis for issuance of decision on duty refund to
the taxpayer as prescribed in Article 19 of this Procedure.
b) In case the import declaration is registered at
more than one Customs Sub-Department other than the Customs Department of the
province or city, but the goods are exported on one export declaration, the
Sub-department of Customs where the expected duty refund amount arises shall
carry out the inspection at the taxpayer's office as prescribed in Article 18
of this Procedure.
Article 18. Inspection at the taxpayer's office
1. Procedures
The procedures for inspection at the taxpayer's
office shall comply with Point b, Clause 3, Article 12 of Circular No.
06/2021/TT-BTC.
a) The customs authority shall send the decision on
inspection at the taxpayer's office to the taxpayer within 03 working days from
the date of issuance of the decision.
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Before the inspection, the head of the inspection
team shall announce the inspection decision and make a record of the inspection
decision announcement according to Form No. 08/TXNK Appendix I issued together
with Circular No. 06/2021/TT-BTC to the authorized representative of the
taxpayer.
c) The inspection time does not exceed 05 working
days (at the production facility, the head office of the taxpayer). In case the
taxpayer fails to comply with the inspection decision of the customs authority,
the inspection team shall make a record as a basis for handling administrative
violations in accordance with law.
d) Inspection scope:
d.1) The scope of inspection must be clearly stated
in the inspection decision.
d.2) The head of the inspection team and members of
the inspection team must not ask the taxpayer to provide information and
documents unrelated to the inspection checklist.
dd) Matters to be inspected
dd.1) Check the customs dossier, duty refund
application, accounting vouchers, books, payment vouchers, warehouse discharge
and entry receipts; compare the expected duty refund amount with the collected
duty amount on the centralized tax accounting system of the customs authority,
compare the information in the duty refund application with information on
other systems related to the tax export and import declarations with the duty
refund amount proposed by the taxpayer.
In case the taxpayer performs accounting operations
on a computer using accounting software, the inspection team shall request the
provision of accounting books on electronic data with the same content as the
printed version of the taxpayer for record keeping (the taxpayer is not
required to print it out).
dd.2) In case of duty refund as prescribed in
Article 35 of Decree No. 134/2016/ND-CP, check the taxpayer’s declaration of
the depreciation rate and how they calculate the depreciation rate on the
accounting books and vouchers, and allocation of good value while they are used
and retained in Vietnam.
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Inspect materials, supplies, machines and equipment
in the production line (if any); check the conformity of the finished product
with imported materials and supplies (in case the finished product is of the
same type as the product requested for duty refund, which is still kept at the
taxpayer's warehouse); inspect unfinished products in the process of production
(if any); check the quantity and type of finished products not yet exported (if
any); inspect scraps, discarded products, raw materials and supplies in excess
in the warehouse (if any);
Check the actual situation of using imported goods;
goods that have been exported but have to be re-imported for proposed duty
refund (if any).
dd.4) In case the taxpayer requests duty refund for
many import declarations but the goods are exported on only one export
declaration, the customs authority shall check according to Point dd.3 of this
Clause to determine the amount of duty to be refunded according to each import
declaration.
dd.5) In case a taxpayer requests a duty refund for
a shipment that generates a duty refund according to the customs declaration, and
another duty-refunded amount under a tax imposition decision arises, the
customs authority shall carry out the inspection as prescribed at Point dd.3 of
this Clause to determine the duty-refunded amount according to the customs
declaration and the duty-refunded amount under the tax imposition decision.
dd.6) In case of duty refund for imported goods
that must be re-exported, exported goods that must be re-imported, goods
subject to special excise duty, the customs authority shall check the duty
refund application and accounting books, payment vouchers, compare the expected
duty refund amount with the collected duty amount on the centralized tax
accounting system of the customs authority; compare the information in the duty
refund application with information on other systems related to the import and
export declarations with the duty refund amount proposed by the taxpayer.
dd.7) Examine and verify transactions of taxpayers
with other relevant organizations and individuals (for complicated cases, it is
necessary to conduct an inspection to clarify).
dd.8) In case the taxpayer has paid import duty or
export duty but has no imported, exported good or the actual quantity of
imported or exported goods is less than the quantity of imported or exported
goods that the duty on which has been paid:
Check the customs dossier, duty refund application;
compare the expected duty refund amount with the collected duty amount on the
centralized tax accounting system of the customs authority, compare the
information in the duty refund application with information on other systems
related to the tax export and import declarations with the duty refund amount
proposed by the taxpayer.
Check transport documents, commercial invoices,
packing lists, inspection certificates (if any).
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For complicated cases that cannot finish the
inspection within 05 working days, the inspection team needs to extend the time
to verify and collect documents, no later than 01 working day before the end of
the inspection period, the head of the inspection team must report in writing
to the person who signed the inspection decision to issue a decision on
extension of the inspection period according to Form No. 09/TXNK Appendix I
issued together with Circular No. 06. 2021/TT-BTC.
The time limit for extension of inspection shall
not exceed 05 working days. The head of the inspection team shall announce the
decision on extension of the inspection time limit, make a record on the
announcement of the decision on extension of the inspection time limit as
prescribed in Clause 1 of this Article.
3. Make an inspection record
The inspection team shall make an inspection record
according to Form No. 10/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC within 05 working days from the date of completion of the
inspection at the taxpayer’s head office.
4. Inspection conclusion
a) Within 03 working days from the date of making
the inspection record, the inspection team shall make a draft of the inspection
conclusion according to Form No. 11/TXNK Appendix I issued together with
Circular No. 06/2021/TT- BTC and send it to the taxpayer through the Duty
exemption, reduction and refund system or send it by fax or certified mail or
in person to the taxpayer.
a.1) In case the taxpayer disagrees with the draft
inspection conclusion of the customs authority, within 05 (five) working days
from the date of receipt of the draft inspection conclusion, the taxpayer shall
must send a written explanation to the customs authority through the Duty
exemption, reduction and refund system or send a written explanation to the
customs authority.
In case the taxpayer explains in person to the
customs authority, the customs authority shall make a working record using form
No. 12/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC.
a.2) Within 03 working days from the date on which
the time limit for the taxpayer's explanation expires, the head of the customs
authority that has issued the decision on inspection shall issue the inspection
conclusion using the form No. 11/TXNK in the Appendix I promulgated together
with Circular No. 06/2021/TT-BTC, and send it to the taxpayer through the
System or in paper form by mail.
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c) In case a taxpayer requests a duty refund for a
shipment that generates a duty refund according to the customs declaration, and
another duty-refunded amount under a tax imposition decision arises, the
inspection conclusion shall clearly state the duty-refunded amount according to
the customs declaration and the duty-refunded amount under the tax imposition
decision as the basis for issuing the decision on tax refund.
5. Actions against inspection
result
a) Within 03 working days from the day on which the
inspection conclusion is notified, the inspection team shall send 01 copy of
the inspection conclusion to the duty refund division.
The duty refund division shall update the
inspection results and do the following:
a.1) If the duty refund conditions are satisfied, a
decision on duty refund shall be issued according to Article 19 of this
Procedure.
a.2) If the duty refund conditions are not met, a
notice shall be made through the System according to Form No. 5, Appendix II
issued together with Circular No. 06/2021/TT-BTC, or a report shall be made
using Form No. 01/TT- TXNK promulgated together with this Procedure, notifying
that the taxpayer is ineligible for duty refund using Form No. 06/TXNK Appendix
I issued together with Circular No. 06/2021/TT-BTC.
b) In case the taxpayer requests duty refund for
many import declarations, but the goods are exported on only one declaration,
and the inspection at the taxpayer's office is conducted by the Sub-department
of Customs where the taxpayer's head office is located or the Customs
Sub-department which is deemed convenient for inspection, within 03 working
days from the date of notification of the inspection conclusion, the
Sub-department of Customs conducting the inspection at the taxpayer's office
shall send 01 copy of the inspection conclusion to the Sub-department of
Customs where the expected duty refund amount arises.
The duty refund division at the Sub-department of
Customs that generates the expected duty refund amount shall update the
inspection conclusion as prescribed at Point a of this Clause.
c) In case the taxpayer requests a duty refund for
a shipment that incurs a duty amount according to the customs declaration, and
a duty-refunded amount also arises according to the decision on tax imposition,
within 3 working days from the date of notification of inspection results, the
Sub-department of Customs that inspects the taxpayer's office shall send 01
copy of the conclusion to the customs authority where the decision on tax imposition
is issued.
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1. Making and approving the
decision on duty refund
a) Processing officer
Based on the results of the inspection of the duty
refund application in Article 17 and the inspection results at the taxpayer's
office in Article 18 of this Procedure, the processing officer shall:
a.1) In case of electronic application, the
processing officer shall make a decision on duty refund according to Form No.
13/TXNK Appendix I issued together with Circular No. 06/2021/TT-BTC on the
System, transfer it to the head of division, the head of unit for approval.
a.2) In case of paper application, the processing
officer shall make a report according to form No. 01/TT-TXNK issued together
with the Process, a draft decision on duty refund, made according to the form
No. 13/TXNK Appendix I to Circular No. 06/2021/TT-BTC with the application and
report to head of division for submission to the head of unit for approval.
b) Head of division
Check all applications, contents of proposals on
the System, processing officer's report, in case the head of division agrees
with the proposal of the processing officer, write comments in the section
"Opinions of the head of division” on the System, or a report to submit to
the head of unit.
In case the head of division disagrees with the
processing officer, write clearly in the section "Opinions of the head of
division" on the System, or report, and then transfer it to the processing
officer for further actions.
c) The head of unit
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c.2) In case the head of unit disagrees with the
processing officer’s proposal, write clearly in the section "Opinions of
the head of unit" on the System, or report, and then transfer it to the head
of division and the processing officer for further actions.
2. Issuance of duty refund
decision
a) The procedures for issuing a decision on duty
refund shall comply with Point c, Clause 3, Article 12 of Circular No.
06/2021/TT-BTC.
b) Authority to issue a decision on duty refund
b.1) The head of the Sub-department of Customs
where the customs declaration is registered shall issue a decision on duty
refund for the duty paid by the taxpayer according to the customs declaration.
b.2) The head of the customs authority that issued
the decision on tax imposition according to Clause 7 Article 17 of Decree No.
126/2020/ND-CP shall issue a decision on duty refund for the duty amount
already paid under the decision on tax imposition.
3. Releasing duty refund decision
a) Processing officer
a.1) Electronic application
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After the clerical department issues the decision,
the officer scans and updates the duty reduction decision number (paper copy)
attached to the application, the Duty exemption, reduction and refund system
sends the duty refund decision to the taxpayer and relevant divisions.
a.2) Paper application
After the head of unit signs the decision on duty
refund, the processing officer shall issue a customs management code. The
customs management code has a structure of 12 digits: 02 first digits are the
code of the Customs Department of province/city, 02 following digits are the
last 02 digits of the year of issuance of the decision, the next 04 digits are
the ordinal numbers according to the sequence of natural numbers calculated for
each year, the next 04 digits are the duty refund code for the application
eligible for duty refund before inspection (HT01); or application subject to
inspection before duty refund (HT02).
After the head of unit approves the decision, the
processing officer transfers the decision to the clerical department for
issuance, stamping and releasing.
b) Clerical department.
Issue 06 copies of the decision for refund of
value-added tax that is mistakenly paid or overpaid; 05 copies of the decision
for the remaining duty refund cases.
b.1) Send 01 copy of the decision on duty refund
and related documents (if any) to the taxpayer by post.
In case the taxpayer receives the decision on duty
refund in person, the clerical department will make a handover book, specifying
the full name, address, identity card/passport number of the person receiving
the decision and requesting the recipient to sign the handover book.
b.2) Send 01 copy of the decision on duty refund to
the relevant divisions in the unit within a working day or at the beginning of
the next working day at the latest.
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4. Time limit for issuance of
duty refund decision
a) The time limit for issuing a decision on duty
refund for an application eligible for duty refund before inspection is 6 days
from the date the customs authority issues a notice of acceptance of the duty
refund application, the time limit for processing such application shall comply
with Clause 1, Article 75 of the Law on Tax Administration.
b) The time limit for issuing a decision on duty
refund for an application subject to inspection before duty refund is 40 days
from the date the customs authority issues a notice of acceptance of the duty
refund application, the time limit for processing such application shall comply
with Clause 2, Article 75 of the Law on Tax Administration.
5. For the case where the
expected duty refund amount arises in the import declaration and also in the
decision on tax imposition, the procedures for issuing the decision on duty
refund are as follows:
After receiving the inspection conclusion at the
taxpayer's office as prescribed at Point c, Clause 5, Article 18 of this
Procedure, the customs authority where the decision on tax imposition is issued
shall examine the tax imposition dossier, the imposed duty amount, documents of
payment of imposed duty to the state budget, and compare them with the
information transmitted by the Sub-department of Customs where the declaration
of imported goods is registered.
If the inspection determines that the duty refund
application is eligible, the customs authority that has issued the decision on
tax imposition shall issue a decision on duty refund to the taxpayer. At the
legal grounds, in addition to the bases according to current regulations, add
the content "Duty refund at the request of Customs Sub-department.... in
Official Dispatch No.... dated...".
Article 20. Handling of duty amount after
issuing the decision on duty refund
The handling of the duty amount after the issuance
of the decision on duty refund shall comply with Clause 2, Article 13 of this
Procedure.
Article 21. Inspection after duty refund for
applications eligible for duty refund before inspection
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a) Applications eligible for duty refund before
inspection as prescribed in Article 73 of the Law on Tax Administration,
Article 22 of Decree No. 126/2020/ND-CP, Clause 2, Article 12 of Circular No.
06/2021/TT-BTC;
b) Application for duty cancellation in the case of
duty refund but the taxpayer has not yet paid duty as prescribed at Point a,
Clause 1, Article 37a of Decree No. 18/2021/ND-CP (hereinafter referred to as
the duty refund application).
2. Procedures for inspection
after duty refund shall comply with the procedures for post-customs clearance
inspection specified in Clause 63, Article 1 of Circular No. 39/2018/TT-BTC.
3. Matters to be inspected
after duty refund
a) Check the declaration of imported and exported
goods, the decision on tax imposition arising the expected duty refund amount;
b) Check payment documents for exported and
imported goods, tax payment documents;
c) Check the relevant documents in the duty refund
application, compare with the data stored on the VNACCS, the centralized tax
accounting system of the customs authority;
d) Check the duty refund decision and the applied
legal bases for the issuance of the duty refund decision;
dd) Check accounting books, vouchers, documents,
data related to the duty-refunded amount, which are stored at the taxpayer's
office;
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g) In case it is necessary to collect information
from the tax authority to serve the inspection, the customs authority shall
send a written request to the local tax authority where the enterprise is
managed to provide information about the process of tax declaration, tax
finalization report to serve the inspection.
4. Time limit for inspection
after duty refund
a) Inspection after duty refund shall be carried
out within 01 year from the date of issuance of the decision on duty refund for
the following documents:
a.1) A duty refund application with a refunded or
cancelled amount of between VND 2 billion and less than VND 5 billion (for a
duty refund application of VND 5 billion or more belonging to a duty refund
application with high risks on customs valuation, the customs authority shall
conduct inspection before duty refund according to Point d, Clause 2, Article
73 of the Law on Tax Administration and Article 26 of Circular No.
81/2019/TT-BTC dated November 15, 2019 of the Minister of Finance on risk
management in customs operations).
a.2) Applications after duty refund that customs
authorities discover illegal documents used therein.
a.3) Duty refund application shows signs of
violation of tax law, customs law, and law on commerce detected by agencies in
the customs sector.
a.4) Duty refund applications with signs of law
violation detected by competent agencies outside the customs sector.
b) Inspection after duty refund within 03 years
from the date of issuance of the decision on duty refund for duty refund
applications as prescribed in subsection H.2 section H part III of the set of
risk management criteria in customs practices issued together with Decision No.
623/QD-TCHQ dated December 31, 2020 of the Director of the General Department
of Customs.
c) Inspection after duty refund within 05 years from
the date of issuance of the decision on duty refund, for applications not
falling into the cases mentioned at Points a and b of this Clause.
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a) Monthly, the Sub-department of Customs that has
issued the decision on duty refund shall make a list of documents to be
inspected after duty refund as prescribed in Clause 4 of this Article and
report to the Customs Department of the province or city.
b) The head of the Customs Department where the
expected duty refund amount arises shall issue a decision on inspection after
duty refund for applications eligible for duty refund in advance according to
the procedures for post-clearance inspection at the taxpayer's office, and
assign the Customs Sub-department that has issued the decision on duty refund
to conduct post-refund inspection at the taxpayer's office.
6. Processing inspection
results after duty refund
a) After receiving the inspection results after
duty refund, if the inspection results determine that the taxpayer is eligible
for duty refund, the duty refund division will input the inspection results
into the Duty exemption, reduction and refund system for the electronic
application, save the inspection conclusion after duty refund in the duty
refund application.
b) In case it is determined that the duty-refunded
amount is smaller than the duty-refundable amount, the customs authority shall
issue a decision on duty refund according to Form No. 13/TXNK Appendix I issued
together with Circular No. 06/2021/TT -BTC to supplement the duty-refundable
amount according to the conclusion of the post-duty refund inspection.
c) In case the duty-refunded amount is larger than
the duty-refundable amount or it is determined not to be eligible for duty
refund, the customs authority that has issued the decision on duty refund shall
issue a notice using Form No. 04/TXNK Appendix I promulgated together with
Circular No. 06/2021/TT-BTC on the retrieval of the duty-refunded amount.
Article 22. Keeping duty reduction applications
and information
1. Electronic application
The Department of Information Technology and
Customs Statistics are responsible for processing duty refund and duty
cancellation; storing information on the electronic data processing systems,
ensuring safety in accordance with the confidentiality regime, providing
relevant departments in accordance with the information provision regime of the
customs industry.
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a) Duty refund applications are stored at the duty
refund division of the customs authority where the expected duty refund amount
arises. The accounting division is responsible for storing the original refund
order certified by the State Treasury.
b) For applications subject to inspection before
duty refund, within 01 (one) year from the date of issuance of the decision on
duty refund, the applications shall be transferred to the archival division of
the customs authority for keeping according to regulations.
c) For applications eligible for duty refund in
advance, the division in charge of duty refund and cancellation applications is
responsible for storing it separately for provision to the post-customs
clearance inspection team for post-duty refund inspection at the taxpayer’s
office as prescribed in Article 21 of this Procedure.
Section 2. CANCELLATION OF DUTIES ON EXPORTED OR
IMPORTED GOODS
Article 23. Cancellation of duty on goods
eligible for duty refund and duty unpaid as prescribed in Point a Clause 1
Article 37a Decree No. 134/2016/ND-CP supplemented at Clause 19, Article 1 of Decree
No. 18/2021/ND-CP
1. Regulated entities
Goods eligible for duty refund and duty unpaid that
obtain a decision on duty cancellation by the customs authority as prescribed
in Point a Clause 1 Article 37a Decree No. 134/2016/ND-CP supplemented at Clause
19, Article 1 of Decree No. 18/2021/ND-CP, including the following:
a) Cancel the export duty on exported goods
obtaining export duty guarantee from a credit institution but to be re-imported
within the guarantee period specified in Article 33 of Decree No.
134/2016/ND-CP.
b) Cancel the import duty on imported goods
obtaining import duty guarantee but to be re-exported within the guarantee
period specified in Article 34 of Decree No. 134/2016/ND-CP.
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d) Cancel the duty on goods imported for business
but exported within the guarantee period of the credit institution specified in
Article 36 of Decree No. 134/2016/ND-CP.
dd) Cancel the duty on imported or exported goods
guaranteed by a credit institution but the quantity of actual exported or
imported goods is less than the quantity of the guaranteed imported or exported
goods as prescribed in Article 37 of Decree No. 134/2016/ND-CP.
2. Procedures for receiving,
assigning to process applications, classifying applications, verifying
applications and inspecting at taxpayers' offices for duty cancellation
applications eligible for duty refund but taxpayers have not paid them yet as
specified in this Article shall comply with Articles 16, 17 and 18 of this
Procedure.
3. The procedure for issuing a
decision on duty cancellation is similar to the procedure for issuing a
decision on duty refund specified in Article 19 of this Procedure. he decision
on duty cancellation is made according to Form No. 13/TXNK Appendix I issued
together with Circular No. 06/2021/TT-BTC.
For electronic applications, the Duty exemption,
reduction and refund system automatically issues customs management codes with
a structure consisting of 9 digits: the first two digits are the last two
digits of the year in which the decision is issued, and 02 the next digits are
the code of the Customs Department of the province or city where the decision
is issued, the next 5 digits are the sequence of numbers that increase in each
year.
For paper applications, the customs
management code of the decision on duty cancellation has a structure of 12
digits: the first 2 digits are the code of the Customs Department of the
province or city, the next 2 digits are the last 2 digits of the year of
issuance of the decision, the next 4 digits are the ordinal number according to
the sequence of natural numbers calculated for each year, the next 2 digits are
the duty cancellation code (KT01 - cancellation of duty on goods eligible for
duty refund and duty unpaid as prescribed at point a, clause 1, Article 37a of
Decree No. 134/2016/ND-CP supplemented at Clause 19, Article 1 of Decree No.
18/2021/ND-CP).
4. The keeping of duty
cancellation applications and information is similar to Article 22 of this
Procedure.
5. The inspection at the
taxpayer's office after the issuance of the decision on duty cancellation is
similar to Article 21 of this Procedure.
Article 24. Cancellation of duty on goods not
subject to import or export duty as prescribed at Point b, Clause 1, Article
37a of Decree No. 134/2016/ND-CP added to Clause 19, Article 1 of the Decree.
No. 18/2021/ND-CP
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Goods that are not subject to import or export duty
shall be issued a decision on duty cancellation by the customs authority
according to Point b, Clause 1, Article 37a of Decree No. 134/2016/ND-CP,
supplemented in Clause 19 Article 1 of Decree No. 18/2021/ND-CP, including the
following cases:
a) Cancel the export duty on goods imported but
re-exported abroad, re-exported to a third country, re-exported into a free
trade zone (for use in a free trade zone) specified in Article 34 of Decree No.
134/2016/ND-CP.
b) Cancel the import duty on exported goods that
must be re-imported into Vietnam as prescribed in Article 34 of Decree No.
134/2016/ND-CP.
2. Application of duty
cancellation
Applications of duty cancellation shall comply with
Clause 2, Article 37a of Decree No. 134/2016/ND-CP, supplemented in Clause 19,
Article 1 of Decree No. 18/2021/ND-CP and Article 13 of Circular No.
06/2021/TT-BTC.
3. Receiving, assigning to
process applications
a) Receipt of application
The customs authority receives duty cancellation
applications through the System or by post or in person at the customs
authority.
The time of receipt of duty cancellation
applications is done during the course of customs procedures or after the goods
have been cleared from customs. The receipt of duty cancellation applications
shall comply with Clause 1, Article 16 of this Procedure:
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a.2) If there is a problem with the Duty exemption,
reduction and refund system, the customs authority shall receive a paper
application for duty cancellation, made according to Form No. 14/TXNK Appendix
I issued together with Circular No. 06/2021/ TT-BTC with relevant documents.
Within 03 working days from the date of receipt of
the application for duty cancellation, the processing officer shall make a
report according to form No. 01/TT-TXNK issued together with the Procedures, a
draft notice about the application receiving, made according to the form No.
04/ TXNK Appendix I to Circular No. 06/2021/TT-BTC and submit them to the head
of division, the head of unit for approval. After the head of unit approves,
the processing officer will transfer the notice to the clerical department for
sending it to the taxpayer.
b) Assignment of processing application
The assignment of processing applications is
similar to Clause 2, Article 16 of this Procedure.
4. Inspection of duty
cancellation application
a) Verifying application
The processing officer shall check the application,
check the results of the physical inspection of goods in the customs
application (except for enterprise eligible for customs and tax incentives),
and check the duty cancellation eligibility according to the tax law, tax
administration, the taxpayer’s expected duty cancellation amount; compare the
information in the application of duty cancellation with the information on the
VNACCS related to the import and export declaration with the taxpayer’s
expected duty cancellation amount.
b) Application with supplementation needed
Within 03 working days from the date of receipt of
the application for duty cancellation, the processing officer shall make a
notice of supplementation of application according to the Form No. 4, Appendix
II issued together with the Circular No. 06/2021/TT. -BTC (for electronic
application) or make a report according to according to form No. 04/TT-TXNK
issued together with the Procedures, a draft notice made according to the form
No. 05/ TXNK Appendix I to Circular No. 06/2021/TT-BTC and submit them to the
head of division, the head of unit for approval, and then send it to the
taxpayer. The time limit for supplementing the application is 05 working days
from the date the taxpayer receives the notice from the customs authority.
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b.1.1) If the duty cancellation application is
eligible, the processing officer shall comply with point c of this Clause.
b.1.2) If the taxpayer completes the application
but the processing officer determines that the duty cancellation application is
ineligible, then comply with Point d of this Clause.
b.2) In case the time limit for supplementing the
application expires, but the taxpayer fails to explain or supplement the
application, the customs authority shall notify the taxpayer of insufficient
grounds for duty cancellation according to the Form No. 5 Appendix II
promulgated together with Circular No. 06/2021/TT-BTC on the Duty exemption,
reduction and refund system (for electronic application) or make a report according
to Form 01/TT-TXNK issued together with this Procedures, a draft notice
according to Form 06/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC (for paper application).
c) Application eligible for duty cancellation
c.1) If the first import or export declaration of
the re-imported or re-exported consignment does not generate the expected duty
refund amount and the taxpayer submits an application for duty cancellation at
the time of carrying out customs clearance:
The processing officer shall check the application
as prescribed at Point a of this Clause. In case of being eligible for duty
cancellation, they shall follow the procedure to issue a decision on duty
cancellation within the time limit for carrying out customs clearance according
to Point b, Clause 4, Article 37a of Decree No. 134/2016/ND-CP, as amended and
supplemented in Clause 19, Article 1 of Decree No. 18/2021/ND-CP and guidance
in Clause 5 of this Article.
c.2) In case the first import or export declaration
of the re-imported or re-exported consignment has an expected duty refund
amount:
c.2.1) Where the re-import and re-export
declaration is not at the same border checkpoint as the first exported or
imported goods, the taxpayer has already paid duty on re-imported and re-exported
goods (goods that have been cleared through customs)
c.2.1.1) The customs authority where the customs
declaration of re-imported or re-exported goods is registered shall issue a
decision on cancellation of the duty on the re-imported or re-exported consignment
immediately after the customs authority where the expected duty refund amount
is determined eligible for the first exported or imported goods. The basis for
determining that goods are eligible for duty refund is that the customs
authority where the expected import or export duty refund amount arises has
issued a decision on duty refund or has concluded that duty refund conditions
are satisfied.
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c.2.1.3) The paid duty on re-imported and
re-exported goods shall be handled as overpaid duty according to Chapter IV of
this Procedure.
c.2.1.4) The time limit for processing an
application of duty cancellation is 06 days in case the corresponding refund
application is subject to duty refund in advance or 40 days in case the
corresponding duty refund application is subject to inspection in advance.
c.2.2) Where the re-import and re-export
declaration is not at the same border checkpoint as the first exported or
imported goods and the taxpayer has not paid duty on re-imported and re-exported
goods (goods that have not been cleared through customs)
c.2.2.1) The customs authority where the customs
declaration of re-imported or re-exported goods is registered shall issue a
decision on cancellation of the duty on the re-imported or re-exported consignment
immediately after the customs authority where the expected duty refund amount
is determined eligible for the first exported or imported goods.
c.2.2.2) After the customs authority handling the
duty cancellation application issues a decision on cancellation of the duty on
the re-import or re-export declaration, the customs authority shall issue a
decision on duty refund for the original import and export declaration.
c.2.2.3) The time limit for processing an
application of duty cancellation is 06 days in case the corresponding refund
application is subject to duty refund in advance or 40 days in case the
corresponding duty refund application is subject to inspection in advance.
c.2.3) In case goods are re-imported or re-exported
at the same border checkpoint as goods when exporting or importing for the
first time
c.2.3.1) The customs authority shall issue a
decision on cancellation of the duty on re-imported and re-exported goods after
completing the procedures for duty refund of first-time imports or exports.
c.2.3.2) In case the taxpayer has paid the duty on
re-imported and re-exported goods (goods cleared), the paid duty on re-imported
and re-exported goods shall be handled as overpaid duty according to Chapter IV
of this Procedure.
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c.3) If the first-time export or import declaration
does not generate an expected duty refund amount, the taxpayer has already paid
duty on the declaration of re-import and re-export and submits an application
for duty cancellation after the goods are re-imported or re-exported have been
cleared:
c.3.1) The processing officer shall cancel the duty
on re-imported or re-exported goods as prescribed in point c.1 of this Clause.
c.3.2) The paid duty on re-imported and re-exported
goods shall be handled as overpaid duty according to regulations.
c.3.3) The time limit for processing duty
cancellation applications is 05 days from the date of receipt of applications.
d) Application ineligible for duty cancellation
As soon as practicable after determining that the
application is ineligible for duty cancellation, the processing officer shall
propose sending a notice of the application’s ineligibility for duty exemption
to the taxpayer according to Form No. 5, Appendix II enclosed with Circular No.
06/2021/TT-BTC on the Duty exemption, reduction and refund system (for
electronic application) or make a report according to Form No. 01/TT-TXNK
issued together with this Procedure, a draft notice of ineligibility for duty
cancellation according to Form No. 06/TXNK Appendix I issued together with
Circular No. 06/2021/TT-BTC (for paper application), and then transfer them to
the head of division for submitting them to the head of unit for approval.
After the head of unit approves, the processing officer shall notify the
taxpayer that the application is ineligible for duty cancellation.
5. Issuing a decision on duty
cancellation
a) In case of determining that the goods are
eligible for duty cancellation, the Director of the Sub-department of Customs
where the customs declaration of exported or imported goods is registered that
generates the duty cancellation amount proposed by the taxpayer shall issue a
decision on duty cancellation according to Form No. 13/TXNK Appendix I issued
together with Circular No. 06/2021/TT-BTC, the issuance of the decision on duty
cancellation is similar to the provisions in Article 19 of this Procedure.
The e-customs management code of the decision on
duty cancellation issued by the System has a structure of 9 digits: the first
two digits are the last two digits of the year in which the decision is issued,
and 02 the next digits are the code of the Customs Department of the province
or city where the decision is issued, the next 5 digits are the sequence of
numbers that increase in each year.
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b) The head of the Sub-department of Customs where
the customs declaration of imported and exported goods is registered that
generates the duty cancellation amount proposed by the taxpayer has the
authority to issue a decision on duty cancellation.
6. Record keeping
a) Electronic application: The Department of
Information Technology and Customs Statistics, the Customs Departments of
provinces and cities and the Customs Sub-Departments are responsible for
storing duty reduction information on the electronic data processing systems,
ensuring safety in accordance with the confidentiality regime, providing
relevant departments in accordance with the information provision regime of the
customs industry.
b) Paper application: The duty cancellation
applications shall be kept at the customs authority that issues that duty
reduction decision.
Chapter IV
PROCEDURES FOR HANDLING OVERPAID DUTIES, LATE PAYMENT
INTERESTS OR FINES
Article 25. Receipt and assignment of processing
applications
1. The authority to handle
overpaid duties, late payment interests and fines (hereinafter referred to as
overpaid duty) complies with Clause 2, Article 10 of Circular No.
06/2021/TT-BTC.
2. The customs authority shall
receive the application for handling overpaid duty through the Duty exemption,
reduction, and refund system or by post or submitted in person by the taxpayer
at the customs authority. The receipt of application for handling overpaid duty
is similar to the regulations on receipt and assignment of processing tax
refund applications specified in Clause 1, Article 16 of this Procedure.
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4. Customs authorities are not
required to classify applications for handling of overpaid duty.
Article 26. Checking application
1. Matters to be checked
The customs authority where the overpaid duty is
incurred shall check the application on the Duty exemption, reduction or refund
system or check the paper application.
a) Check the application form enclosed with
relevant documents in the application for handling of overpaid duty.
b) Check the customs declaration of imported and
exported goods, the decision on tax imposition, the decision on penalties for
administrative violations which incurs overpaid duty;
c) Check the reason for requesting handling of
overpaid duty;
d) Checking documents of overpaid duty;
dd) Check the data on VNACCS, centralized tax
accounting system and related systems (if any);
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g) In case of refunding the overpaid value-added
tax of the previous year but issuing a duty refund decision after March 31 of
the following year, the customs authority needs to collect information from the
local tax authority to serve the duty refund, the customs authority shall send
a written request to the local tax office where the enterprise is managed to
provide information and data on tax declaration and tax finalization report of
the taxpayer to serve the purpose of duty refund.
2. Application with
supplementation needed
Within 03 working days from the date of receipt of
the application, the processing officer shall make a notice of supplementation
of application according to the Form No. 4, Appendix II issued together with
the Circular No. 06/2021/TT-BTC (for electronic application) or make a report
according to the form No. 05/ TXNK Appendix I to Circular No. 06/2021/TT-BTC
and submit them to the head of division, the head of unit for approval, and
then send it to the taxpayer. The time limit for supplementing the application
is 5 working days from the date the taxpayer receives the notice on the System
(for electronic application) or the notice on paper (for paper application)
from the customs authority.
a) After the taxpayer has supplemented and fully
explained the application, the processing officer shall continue to inspect and
handle it according to Clause 1 of this Article.
a.1) In case of eligibility to handle overpaid
duty, the processing officer shall comply with Clause 3 of this Article.
a.2) In case the taxpayer has explained and
supplemented the application but it is ineligible to handle the overpaid duty,
the processing officer shall comply with Clause 4 of this Article.
b) In case the time limit for supplementing the
application expires, but the taxpayer fails to explain or supplement the
application, the customs authority shall notify the taxpayer of insufficient
grounds for handling overpaid duty according to the Form No. 5 Appendix II
promulgated together with Circular No. 06/2021/TT-BTC on the Duty exemption,
reduction and refund system (for electronic application) or make a report
according to Form 01/TT-TXNK issued together with this Procedure, a draft
notice according to Form 06/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC (for paper application).
3. If the application is
eligible for refund of overpaid duty, the customs authority shall issue a
decision on refund of overpaid duty as prescribed in Article 27 of this
Procedure.
4. In case the application is
ineligible for handling overpaid duty, the customs authority shall notify the
taxpayer of such ineligibility according to the Form No. 5 Appendix II
promulgated together with Circular No. 06/2021/TT-BTC on the Duty exemption,
reduction and refund system (for electronic application) or make a report
according to Form 01/TT-TXNK issued together with this Procedure, a draft
notice according to Form 06/TXNK Appendix I issued together with Circular No.
06/2021/TT-BTC (for paper application).
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Procedures for issuance of decisions on refund of
overpaid duty are similar to those specified in Article 19 of this Procedure.
The decision on refund of overpaid duty is made according to Form No.
09/QDHT/TXNK Appendix IV to Circular No. 38/2015/TT-BTC as amended and
supplemented in Appendix III issued together according to Circular No.
39/2018/TT-BTC.
The e-customs management code of the decision on
refund of overpaid duty automatically issued by the system has a structure of 9
digits: the first two digits are the last two digits of the year in which the
decision is issued, and 02 the next digits are the code of the Customs
Department of the province or city where the decision is issued, the next 5
digits are the sequence of numbers that increase in each year.
For paper application, the customs management code
of the decision on refund of overpaid duty has a structure of 10 digits: 02
first digits are the code of the Customs Department of province/city, 02
following digits are the last 02 digits of the year of issuance of the
decision, the next 04 digits are the ordinal numbers according to the sequence
of natural numbers calculated for each year, the next 02 digits are the code
for handling overpaid duty (NT).
Article 28. Handling of overpaid duty
The handling of overpaid duty after the issuance of
the decision on refund of overpaid duty is similar to the duty-refunded amount
specified in Clause 2 of this Article 13 of this Procedure.
Article 29. Time limit for issuance of decisions
on refund of overpaid duty
Within 05 (five) working days from the date of
receiving the taxpayer's application form for refund of overpaid duty, the
customs authority shall issue a decision on refund of the overpaid duty or
notify the taxpayer of non-handling of overpaid duty.
If, after issuing a decision on refund of overpaid
duty, the customs authority determines that it is necessary to conduct an
inspection at the taxpayer's office, it shall follow the procedures for
post-customs clearance inspection at the taxpayer's office as similarly to the
case of inspection after duty refund for applications eligible for duty refund
in advance.
Article 30. Keeping applications for and
information about refund of overpaid duty
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