- Receiving application documents;
- Carrying out physical inspection of damaged goods;
- Processing application documents for reduction in customs duty;
- Issuing the decision on reduction in customs duty;
- Refunding deductions remitted from deposit accounts of customs authorities or from the state budget;
- Storing duty reduction documents and information;
- Reporting on tax reduction data.
In addition, this Decision specifies procedures for post-clearance duty reduction, duty exemption, duty refund and non-collection, and handling of an excess amount of tax paid for imports and exports.
These procedures are, however, inapplicable to duty-exempt imports used directly for national defence and security purposes, and those conforming to international treaties.
The Decision No. 1919/QD-TCHQ is in force from July 13, 2018 and replaces the Decision No. 1780/QD-TCHQ dated June 17, 2016.
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