With respect to the goods imported under trust or supplied under the written document stating the winning of a contract or the appointment of a contractor, if the agreement does not clearly state that the supply price is not inclusive of the import duty, the duty exemption is not granted.
With respect to the goods other than the aforesaid:
- If the duty exemption is granted according to the inventory reconciliation report:
The customs officer checks the number and date of the list of duty-exempt goods on the declaration form, updates the number of imported goods eligible for duty exemption in the original copy of the inventory reconciliation report and puts his/her signature in accordance with regulations in force.
- If the duty exemption is granted electronically:
+ The customs officer recommends the leadership of the customs authority to give the duty exemption at the box "Update the results and opinions of the in-charge customs officer" on the e-customs system.
+ After receipt of the approval at the box “Opinions of the leadership”, the customs officer accepts the customs declaration form and proceeds to take further steps in the customs procedures.
For more details, please read the Decision No. 2503/QD-TCHQ into force from September 7, 2018.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
844