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THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 1919/QD-TCHQ
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Hanoi, June 28,
2018
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DECISION
ON
PROCEDURES FOR TAX EXEMPTION, TAX REDUCTION, TAX FUND, TAX CANCELLATION,
OVERPAID TAXES ASSOCIATED WITH EXPORTED AND IMPORTED GOODS
DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs No. 54/2014/QH13
dated June 23, 2014;
Pursuant to the Law on Export and Import Duty
No. 107/2016/QH13 dated April 6, 2016;
Pursuant to the Law on Tax Administration No.
78/2006/QH10 dated November 29, 2006; the Law on the amendments to the Law on
Tax Administration No. 21/2012/QH13 dated November 20, 2012;
Pursuant to the Government's Decree No.
134/2016/ND-CP dated September 1, 2016 on guidelines for certain article and
measures for implementation of the Law on Export and Import Duty;
Pursuant to the the Government’s Decree No.
83/2013/ND-CP dated July 22, 2013 on guidelines for certain articles of the Law
on Tax Administration and the Law on amendments to the Law on Tax
Administration;
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Pursuant to Circular No. 39/2018/TT-BTC dated
April 20, 2018 of the Ministry 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 duties, import duties
and tax administration applied to exported and imported goods;
Pursuant to Circular No. 174/2015/TT-BTC dated
November 10, 2015 of the Ministry of Finance on guidelines for tax accounting
and other revenues applied to exported and imported goods;
Pursuant to Circular No. 77/2017/TT-BTC dated
July 28, 2017 of the Ministry of Finance on guidelines for state budget accounting
system and Vietnam State Treasury professional operations;
Pursuant to Decision No. 65/2015/QD-TTg dated
February 17, 2015 of the Prime Minister defining the functions, tasks,
entitlements and organizational structure of the General Department of Customs
affiliated to the Ministry of Finance;
At the request of Director of Department of
Export and Import Duties,
HEREBY DECIDES:
Article 1. To issue together with this Decision procedures for duty
exemption, reduction, refund and cancellation, overpaid taxes associated with
exported and imported goods and enclosed forms.
Duty-free imported goods for national defense and
security and duty-free imported goods prescribed in international treaties
shall comply with particular procedures promulgated by the Director of the
General Department of Customs.
Article 2. This Decision comes into force after 15 days from the day on
which it is signed, supersedes Decision No. 1780/QD-TCHQ dated June 17, 2016 on
promulgation of procedures for duty refund, cancellation, and deduction applied
to exported and imported goods; part X of procedures for exemption of export or
import duties in customs procedures applied to exported and imported goods
issued together with Decision No. 1966/QD-TCHQ dated July 10, 2015 of the
Director of the General Department of Customs.
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Article 3. Heads of units affiliated to the General Department of
Customs shall implement this Decision./.
PP. DIRECTOR
GENERAL
DEPUTY DIRECTOR GENERAL
Nguyen Duong Thai
PROCEDURES
FOR
TAX EXEMPTION, TAX REDUCTION, TAX FUND, TAX CANCELLATION, OVERPAID TAXES
ASSOCIATED WITH EXPORTED AND IMPORTED GOODS
(Issued together with Decision No. 1919/QD-TCHQ dated June 28, 2018 of the
Director of General Department of Customs)
Chapter I
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Article 1. Scope
Procedures for duty exemption, reduction, refund,
and cancellation, overpaid taxes associated with exported and imported goods
and enclosed forms are issued together with this Decision.
Duty-free imported goods for national defense and
security and duty-free imported goods prescribed in international treaties
shall comply with particular procedures promulgated by the Director of the
General Department of Customs.
Article 2. Regulated entities
Customs authorities, customs officials involved in
procedures for duty exemption, reduction, refund, and cancellation and overpaid
taxes applied associated with exported and imported goods.
Chapter II
DUTY EXEMPTION PROCEDURE
Section A. RECEIPT OF LIST OF
DUTY-FREE IMPORTED GOODS
Article 3. Receipt and
assignment to process application for registration of duty-free list
(hereinafter referred to as application for registration)
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If an application for registration of duty-free
list is sent through an e-processing system or automatic system, a number of
registration shall be issued to the project owner.
If the e-processing system breaks down or duty-free
goods must be imported multiple times for assembling a combination or assemble
line at the import time, the customs authority shall receive 2 originals of
duty-free list and 1 original of monitoring sheet (recording the subtraction of
recorded/declared imports from the import quota).
b) Documentary department (receiving department)
shall receive the application for registration, bear receipt time, signature
and seal. Subsequently, it shall register the application, record it in logbook
as prescribed and report the agency head to forward it to the department in
charge of receipt of duty-free lists.
c) The agency head, department manager shall assign
an official to process the application (hereinafter referred to as processing
official) within the same day forwarded from the documentatry department.
Article 4. Documentary
verification
The official assigned to verify the application for
registration shall:
1. Verify completeness and
validity:
The official shall verify if the application is complete
and valid as prescribed in Clause 3 Article 30 of Decree No. 134/2016/ND-CP, in
specific:
a) Check the completeness of required documents in
the application;
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2. Check contents of the
application and verify if they comply with relevant laws and regulations:
a) Details about the enterprise: Name, address,
TIN; sector, lines of business;
b) Details about the project: name; objectives,
scope, capacity; sector, site; disbursement period, number of workers (if any);
technical and economic evaluation, and technical documents;
c) Details about duty-free imported goods:
Description, specifications, categories, quantity, unit, value/estimated value;
d) Relevant materials: Certificate of investment
registration; approval for project proposal (if the project is not issued with
a certificate of investment registration); certificate of business registration
or an equivalent document (if the project is not issued with a
certificate of investment registration; modified certificate of investment
registration; abstract of technical and economic evaluation or technical
documents or description of project; finance lease contract; contract,
notification of contract award; document issued by competent authority to
certify quantity, categories, value of duty-free goods; other relevant
materials (if any);
e) Legal bases: Investment incentive policies; tax
policies; list of goods under management of specialized agencies; list of
domestically-produced goods; guiding documents of the Ministry of Finance, the
General Department of Customs, relevant Ministries (if any);
g) Electronic data on systems of customs
authorities, other relevant materials and data collected by customs authorities
(if any);
Notes:
- Goods in a list of duty-free
goods (hereinafter referred to as duty-free list) must comply with investment
incentive policies and tax policies;
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- Duty-free imported goods
must conform to technical and economic evaluation, technical documents and
relevant materials (if any);
3. If eligibility conditions
for registration of a duty-free list are met, the processing official shall
follow steps prescribed in Point a Clause 1, Point a Clause 2 Article 5 of this
Document.
If eligibility conditions for registration of a
duty-free list are not met, the processing official shall follow steps
prescribed in Point b Clause 1, Point b Clause 2 Article 5 of this Document.
Article 5. Processing
application for registration
1. E-list of duty-free goods
a) Eligibility for registration:
a.1) The processing official shall make a statement
about eligibility for registration of duty-free list using Form No. 02/TT/TXNK
issued herewith enclosed with a report, and have them considered by department
manager and then approved by the agency head.
a.2) Issue general management codes as follows:
ID of applicant for registration of list of duty-free goods/registration
year/number order in case of registration on VNACCS (for example:
34CC-2015-0001).
General management code is a code issued with every
duty-free project. A duty-free project may have multiple e-lists of duty-free goods.
Issuance of general management codes shall be monitored in a book off the
System and updated in the item "General management code” when approving
e-duty-free list on the System.
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b) Ineligibility for registration:
b.1) The processing official shall make a statement
about ineligibility for registration of duty-free listusing Form No. 02/TT/TXNK
issued herewith enclosed with a report, and have them considered by department
manager and then approved by the agency head.
b.2) Insert processing result in the System and
give a notice to the project owner via CTL practice, in specific:
b.2.1) Refuse the application for registration via
CTL practice (code N) and give a notice to the project owner via the
e-processing system.
The processing official shall forward full application
for registration to the documentary department for returning it to the project
owner.
b.2.2) Provide missing documents, explain and
clarify information in the application for registration (insert complete
addition, explaination): CTL (code I) and give a notice to the project owner
via the e-customs system.
After the project owner provides missing documents
and/or explanation, the processing official shall follow steps prescribed in
Article 4, Article 5 of this Document.
If the project owner gives customs authority
explanation in person, the processing official shall make a report using Form
No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
2. Physical list of duty-free
goods:
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a.1) The processing official shall make a statement
about eligibility for registration of duty-free list using Form No. 02/TT/TXNK
issued herewith enclosed with 2 originals of list of duty-free goods, 1 original
of monitoring sheet and a report, and have them considered by department
manager and then approved by the agency head.
After the agency head signs 2 originals of
duty-free list and 1 original of monitoring sheet, the official shall record
them in the logbook and forward them to the documentary department for affixing
seal and issuing thereafter; return the project owner 1 original of list of
duty-free goods, 1 original of monitoring sheet; and retain 1 original of list
of duty-free goods.
a.2) If there are insufficient grounds for
determining eligibility of duty-free goods, at the registration time (For
example: conditions for forming fixed assets; the factors considered in the
determination are components, parts, spare parts for being assembled or being
used with machinery, equipment; supplies that cannot be produced domestically),
the processing official shall:
a.2.1) Report the agency head on matters to be
inspected upon import of goods and post-customs clearance inspection using Form
No. 02/TT/TXNK issued herewith;
a.2.2) Make clear notes of matters to be inpsected
upon import in the duty-free list and monitoring sheet in order for the
Sub-department of Customs where import declaration is made.
b) Ineligibility for registration
b.1) If the application for registration is
incomplete, the processing official shall make a request for missing documents
using Form No. 02/TT/TXNK issued herewith and a draft request using Form No.
11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC, indicating missing
documents; have the request and a report considered by department manager and
then approved by the agency head before sending them to the project owner.
b.2) If the application for registration is
complete but unclear, the processing official shall make a request for
explanation using Form No. 02/TT/TXNK issued herewith and a draft request using
Form No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC,
indicating missing documents; and have the request and a report considered by
department manager and then approved by the agency head before sending them to
the project owner. If the project owner gives customs authority explanation in
person, the processing official shall make a report using Form No. 18/BBLV/TXNK
prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for
Appendix VI of Circular No. 38/2015/TT-BTC.
b.3) If the goods are not considered duty-free, the
processing official shall make a notification of ineligibility using Form No.
02/TT/TXNK issued herewith, a draft notification using Form No. 12/TBKTT/TXNK
prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for
Appendix VI of Circular No. 38/2015/TT-BTC enclosed with a report, have them
considered by department manager and then approved by the agency head.
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Article 6. Amendments to list
of duty-free goods
If a duty-free list has to be amended due to
nonconformities, the project owner shall apply for registration of an amended
duty-free list before the import of goods enclosed with relevant documents to
substantiate that the amendment is conformable with the project need as
prescribed in Clause 5 Article 30 of the Decree No. 134/2017/ND-CP. The
amendment shall be made in accordance with Article 3, 4, 5 of this Document.
Notes:
1. In case of e-list of
duty-free goods
a) Eligibility for amendment to list of duty-free
goods:
After the agency head grants an approval, the
processing official shall accept the amendment to the duty-free list via CTL
practice (code A) and give a notice to the project owner via the e-customs
system.
b) Ineligibility for amendment to list of duty-free
goods:
After the agency head grants an approval, the
processing official shall refuse the amendment to the duty-free list via CTL
practice (code N) and give a notice to the project owner via the e-customs
system.
2. In case of physical list of
duty-free goods
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The customs authority shall receive 1
initially-registered original of duty-free list enclosed with 1
initially-registered original of monitoring sheet; 2 originals of amended
duty-free list enclosed with 1 original of monitoring sheet and relevant
documents to substantiate that the amendment is conformable with the project
need (the amended duty-free list enclosed with the amended monitoring sheet
made according to number of remaining goods in initially-registered duty-free
list and monitoring sheet and matters need amendments). After the agency head
grants an approval and bear notes in the original of initially-registered
duty-free list or monitoring sheet, processing official shall:
a.1) Forward the documentary department 2 originals
of amended duty-free list and monitoring sheet and original of
initially-registered duty-free list and monitoring sheet for bearing issuance
stamp.
a.2) Return the project owner 1 original of amended
duty-free list and monitoring sheet; 1 original of initially-registered
duty-free list and monitoring sheet;
a.3) Retain 1 original of amended list of duty-free
goods; 1 copy of initially-registered list of duty-free goods, 1 original of
initially-registered monitoring sheet (with notes of import suspension).
b) Ineligibility for amendment to list of duty-free
goods:
After the agency head grants an approval, the
processing official shall send a notice to the project owner using Form no.
12/TBKTT/TXNK Appendix III of Circular No. 39/2018/TT-BTC as a substitute for
Appendix VI of Circular No. 38/2015/TT-BTC on ineligibility for amendment to
the duty-free list enclosed with full application for amendment to duty-free
list via the documentary department.
Article 7. Revocation of list
of duty-free goods
1. If a duty-free list has
been registered, but the project terminates or adjusts or eligibility
conditions for investment incentives are not met, the processing official
shall:
a) Make a statement on suspension of e-duty-free
list or revocation of duty-free list if the physical duty-free list is used
according to Form No. 02/TT/TXNK issued herewith, have them considered by
department manager and then approved by the agency head.
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b.1) In case of e-duty-free list, the processing
official shall review the duty-free list on the System, suspend the duty-free
list via CTL practice (code P) and give a notice to the project owner via the
e-customs system.
b.2) In case of physical duty-free list, the
processing official shall send a notice using form No. 05/TB/TXNK issued
herewith to the project owner of revocation of the duty-free list and
monitoring sheet.
2. The Customs Department of
province where the duty-free list is received shall send notices to provincial
Departments of Customs which granted duty exemption to collect full duties,
late payment interests and impose penalties as prescribed (if any).
3. The provincial Department
of Customs is responsible for collect full duties, late payment interests and
impose penalties as prescribed (if any) applied to imported goods in the
revoked duty-free list, and send a consolidated report tot the customs
authority which revoked the duty-free list.
Article 8. Time limit for
receiving and processing application for registration
Within 3 working days from the date on which an
application for registration is received, the customs authority shall notify
the project owner of receipt of the duty-free list; provide missing documents;
explain the available documents or register goods not considered duty-free as
prescribed in Point a Clause 6 Article 30 of Decree No. 134/2016/ND-CP.
Section B. DUTY EXEMPTION
PROCEDURES WHILE CLEARANCE
Article 9. Verification of
claim for duty exemption
The official assigned to verify the claim for duty
exemption (hereinafter referred to as verifying official) shall:
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The official shall verify if the claim is complete
and valid as prescribed in Article 31 of Decree No. 134/2016/ND-CP, Clause 5
Article 1 of Circular No. 39/2018/TT-BTC on amendments to Circular No.
38/2015/TT-BTC, in specific:
a) Check the completeness of required documents in
the claim for duty exemption;
b) Check the validity of: Originals, copies, and
their consistency.
2. Verify claim for duty
exemption, inspect goods physically (if any), duty exemption bases and relevant
provisions:
a) Details about the enterprise: Name, address,
TIN; lines of business; enterprise’s duty in arrears; history of enterprise’s
observance of law (as deemed appropriate);
b) Details about project: Name; objectives, scope,
capacity; technical and economic evaluation and technical documents;
disbursement period, number of workers (as deemed appropriate);
c) Details about duty-free imported goods:
Description, quantity, unit, specifications, categories, symbol, code, origin,
unit, total value, sum of duty exemption claimed;
d) Check investment incentive policy, tax incentive
policy, duty-free list, notes taken by the customs authority where the
duty-free list is received in the duty-free list; list of goods under
management of specialized agencies; a list of domestically-produced goods;
guiding documents of the Ministry of Finance, the General Department of
Customs; specialized ministries; electronic data on systems of customs
authority; other relevant materials gathered by the customs authority (if any).
dd) In case of physical inspection, the official
shall rely on the physical inspection result prescribed in Point a, b, c, d of
this Clause to grant duty exemption.
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If eligibility conditions for duty exemption are
not met, the processing official shall follow steps prescribed in Point b
Clause 1, Point b Clause 2 Article 10 of this Document.
Article 10. Processing claim
for duty exemption
1. In case of e-customs
declaration
a) If an e-customs declaration is eligible for duty
exemption, the official shall:
a.1) Request the agency head to grant duty
exemption in the box “Update result and opinion of processing official” on the
System.
a.2) After the agency head approves in the box
“Opinions of the head”, the official shall accept the declaration and follow the
subsequent tasks. The duty exemption shall be granted within the same day of
customs clearance.
In case of import of duty-free goods which are in
combination or assembly line with failure to recorded the subtraction at the
customs procedure time, the customs procedures shall be carried out at the
Sub-department of Customs where the combination or assembly line of goods shall
be assembled. At the declaration registration time, the goods shall be detailed
in the customs declaration, specifying which combination and assembly line of
duty-free list which is registered with the customs authority. If the goods
cannot be detailed in the customs declaration, the imported goods must be
specified in a manifest enclosed with customs declaration.
The customs authority where import declaration is
made shall open a separate logbook of goods imported in combination or assembly
line to update quantity, description, code, unit, value according to customs
declarations.
Notes:
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The system will automatically record the
subtraction of quantity of goods eligible for duty exemption in proportion to
quantity of goods in the duty-free list.
(ii) Registration of physical duty-free list:
The official shall inspect number and date of
duty-free list in the box “notes” in the customs declaration.
The official shall update quantity and record the
subtraction of goods imported duty-free in the original of monitoring sheet of
the project owner and bear certification as prescribed, retain 1 copy of
duty-free list, monitoring sheet, specifying description, quantity of duty-free
imported goods together with import dossier (including goods of an entity
eligible for duty-free are transferred to another eligible entity).
When all imported goods in the monitoring sheet are
subtracted, the customs authority where the last procedure is carried out bears
certification in the original of the monitoring sheet of the declarant, retain
1 copy, issue the declarant with 1 copy and send an original to the customs
authority which issues the monitoring sheet. If the customs authority which
registers the duty-free list also carries out the last procedure, after
certifying that all imported goods in the monitoring sheet are subtracted, the
customs authority shall retain the original for inspecting the import and use
of duty-free goods, and issue a copy to the declarant.
In case of import of duty-free goods which are in
combination or assembly line with failure to record the subtraction at the
import time, the subtraction shall be made after the import. Within 15 days
from the completion of importing the last shipment of a combination or assembly
line, the customs authority shall receive a consolidated declaration of
duty-free goods imported in combination or assembly line and record the
subtraction in the monitoring sheet.
b) If an e-customs declaration is ineligible for
duty exemption, the official shall:
b.1) Request the agency head to: request the
declarant to provide missing documents or explanation (in specific) in the box
"Update result and opinions of processing official" on the System;
b.2) After the agency head approves in the box
“Opinions of the head”, the official shall give the declarant a notice via
IDA01/EDA01 (code A). In case of ineligibility for duty exemption, the official
shall following procedures for duty collection as prescribed.
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If the project owner gives customs authority
explanation in person, the processing official shall make a report using Form
No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
2. In case of physical customs
declaration
a) If a physical customs declaration is eligible
for duty exemption, the official shall:
a.1) Make a statement about goods eligible for duty
exemption using Form No. 02/TT/TXNK issued herewith enclosed with a report, and
have them considered by department manager and then approved by the agency
head;
a.2) After the agency head grants an approval, the
processing official shall retain the statement in the claim for duty exemption,
and then grant duty exemption while customs clearance is in progress, bear
signature and seal, and follow next procedures.
Notes:
(i) Registration of e-duty-free list:
The official shall inspect number and date of
duty-free list in the box “Description of goods” in the customs declaration.
The official shall provide enterprises with
guidelines for amendments to the duty-free list corresponding to quantity of
goods actually imported and open a logbook for this case.
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(ii) Registration of physical duty-free list:
The official shall inspect number and date of
duty-free list in the box “Description of goods” in the customs declaration.
The official shall update quantity and record the subtraction
of goods imported duty-free in the original of monitoring sheet of the project
owner and bear certification as prescribed, retain 1 copy of duty-free list,
monitoring sheet, specifying description, quantity of duty-free imported goods
together with import dossier (including goods of an entity eligible for
duty-free are transferred to another eligible entity).
When all imported goods in the monitoring sheet are
subtracted, the customs authority where the last procedure is carried out bears
certification in the original of the monitoring sheet of the declarant, retain
1 copy, issue the declarant with 1 copy and send an original to the customs
authority which registers the duty-free list. If the customs authority which
registers the duty-free list also carries out the last procedure, after
certifying that all imported goods in the monitoring sheet are subtracted, the
customs authority shall retain the original for inspecting the import and use
of duty-free goods, and issue a copy to the declarant.
b) If a physical customs declaration is ineligible
for duty exemption, the official shall:
b.1) Make a statement about goods eligible for duty
exemption using Form No. 02/TT/TXNK issued herewith enclosed with a report, and
then as the case maybe, the official shall: request the declarant to provide
missing documents or explanation (in specific) and reject duty exemption and
make a draft of request for providing missing documents or explanation, using
form No. 11/TBBSHS/TXNK as prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC
or draft notification of ineligibility for duty exemption using form No.
12/TBKTT/TXNK as prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with a
report, have them considered by department manager and then approved by the
agency head.
b.2) After the agency head grants an approval, the
processing official shall retain the statement in the claim for duty exemption,
forward it to the documentary department for giving a notice to the declarant
and follow the subsequent procedures. In case of ineligibility for duty
exemption, the official shall following procedures for duty collection as
prescribed.
After the declarant provides missing documents
and/or explanation, the processing official shall follow steps prescribed in
Article 9, Article 10 of this Document.
If the project owner gives customs authority
explanation in person, the processing official shall make a report using Form
No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
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Reports on and inspection of duty-free imported
goods in use are specified in Article 106 of Circular No. 38/2015/TT-BTC;
procedures for inspection are specified in Clause 74 Article 1 of Circular No.
39/2018/TT-BTC.
Chapter III
DUTY REDUCTION PROCEDURE
Article 12. Receiving and processing
claim for duty reduction while customs procedures are in progress
1. Receiving and processing
claim for duty reduction
a) A claim for duty reduction is specified in
Clause 2 Article 32 of Decree No.134/2016/ND-CP.
b) Sub-department of Customs registering
export/import declaration which carries a sum of duty in which the taxpayer
applies for reduction shall receive such a claim for duty reduction (whether it
is submitted while the customs procedures are in progress prescribed in Clause
2 Article 32 of Decree No.134/2015/ND-CP or it associates with imported goods
subject to inspection by specialized agency being taken to storage places
pending customs clearance as prescribed in Point c Clause 3 Article 6 of Decree
No. 08/2015/ND-CP, which is amended at Clause 4 Article 1 of Decree No.
59/2018/ND-CP). Do not receive a claim for duty reduction via e-processing
system or online public service system for the reason that required documents
in the claim for duty reduction must be submitted 3 originals and 1 copy
bearing certified true copy stamp as prescribed in Clause 2 Article 32 of
Decree No. 134/2016/ND-CP.
c) If the taxpayer submits a claim to the customs
authority by post or in person, the documentary department shall bear the
“incoming-mail” stamp in the dispatch book in a similar way to ordinary
dispatches.
d) The head of Sub-department of Customs shall
assign an official to process the claim and an official to inspect damaged
goods physically (if the claim for duty reduction is submitted while the customs
procedures are in progress) as soon as practicable after receiving a complete
claim for duty reduction.
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The inspecting official shall:
Inspect the damaged goods physically, take photos
of damaged goods (as deemed appropriate) according to the claim for duty
exemption prescribed in Clause 2 Article 32 of Decree No. 134/2016/ND-CP,
details about the customs declaration available on the e-processing system of
the customs authority.
Upon completion of inspection, make a report using
form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC
as a substitute for Appendix VI of Circular No. 38/2016/TT-BTC, specifying
description, code, origin, quantity, categories, specifications (except for damaged
goods cannot be inspected physically such as petrol and oil, chemicals, liquid,
burnt or exploded goods). If there are many damaged goods, a detailed schedule
shall be made enclosed with the report.
After inspecting damaged goods physically, the
inspecting official shall forward all documents to the official in charge of
processing claim for duty reduction.
3. Processing claim for duty
reduction
a) The processing official shall:
a.1) Verify all documents in the claim for duty
reduction; insurance document and other relevant documents to determine
severity scale;
a.2) Inspect figures of damaged goods in the report
made by the inspecting official;
a.3) Compare information about the sum of duty
exemption claimed with data on VNACCS, VCIS, E-Customs and relevant management
programs. If the claim is complete, the processing official shall make a
statement using form No. 02/TT/TXNK issued herewith, a draft decision on duty
reduction using Form No. 04/QD/TXNK issued herewith, and then send them to
division manager for submitting them to the head of Sub-department of Customs
for approval;
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a.5) If the taxpayer provides explanation in
writing, the processing official shall retain the written explanation in the
claim for duty reduction.
If the taxpayer gives customs authority explanation
in person, the processing official shall make a report using Form No.
18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
a.7) After reviewing the explanation, if the
customs authority considers that the claim is not eligible for duty reduction,
the processing official shall make a statement usin Form No. 02/TT/TXNK issued
herewith and a draft of notification using Form No. 12/TBKTT/TXNK prescribed in
Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of
Circular No. 38/2015/TT- BTC, and then send them to division manager for
submitting them to the head of Sub-department of Customs for approval. After
the head of Sub-department of Customs approves, the processing official shall
forward the notification to the documentary department for sending to the
taxpayer within 15 working days after receiving a duly completed claim as
prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.
b) The division manager shall:
Inspect the suggestion made by the official,
compare it to data on the System, relevant documents in the claim, bear
signature and opinions in the statement, and then submit it to the head of
Sub-department of Customs for approval. If disagreeing with the suggestion of
the official, the division manager shall give opinions to the processing official.
c) The head of Sub-department of Customs shall:
Re-verify the claim, approve the statement, sign a
decision on duty reduction and relevant documents. If disagreeing with the
suggestion of the official, the head of Sub-department of Customs shall give
opinions to the processing official.
4. Issuing decision on duty
reduction
a) The processing official shall:
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If the taxpayer submits a physicial customs
declaration, apart from updating duty reduction information in the centralized
system, the processing official shall specify the sum of reduced duty according
to decision No. /date, and bear seal on the customs declaration paid by the
taxpayer, retain 1 copy of claim for duty reduction, and return original
customs declaration to the taxpayer.
b) The documentary department shall:
b.1) Bear seal, record the logbook as prescribed in
regulations on outgoing documents, retain 1 decision on duty reduction at the
documentary department, transfer 1 decision on duty reduction to the processing
official for retaining in the claim for duty reduction, transfer 1 decision on
duty reduction to the tax accounting department.
b.2) Transfer 1 decision on duty reduction to the
taxpayer. If the taxpayer submits a claim by post, the documentary department
shall send an equivalent decision on duty reduction and relevant documents (if
any) to the taxpayer by post. If the taxpayer receives a decision on duty
reduction in person at the customs authority, the documentary department shall
return the decision on duty reduction to the taxpayer, make a register, specify
number of decision, full name, ID card/passport number of the recipient.
Article 13. Receiving and
processing claim for duty reduction after customs procedures complete
1. Receiving and processing
claim for duty reduction
b) Claim for duty reduction shall be received and
processed as prescribed in Clause 1 Article 12 of this Document.
2. Procedures:
a) Sub-department of Customs
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a.2) Sub-department of Customs receiving the claim
shall send a report enclosed with the claim to provincial Departments of
Customs within the same working day or early next working day.
b) Provincial Departments of Customs:
b.1) Provincial Departments of Customs shall
inspect and verify all documents in the claim if they are valid and complete.
If the claim is considered valid and complete, the provincial Departments of
Customs shall send a dispatch enclosed with the claim to the General Department
of Customs for submitting them to the Ministry of Finance for consideration as
prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.
b.2) If a claim for tax reduction is submitted
after customs procedures complete (prescribed in Point c Clause 3 Article 32 of
Decree No. 134/2016/ND-CP) an inspection visit to the taxpayer’s premises is
required, the customs authority shall issue a decision on post-customs
clearance inspection as prescribed in Clause 74 Article 1 of Circular No.
39/2018/TT-BTC on amendments to Article 143 of Circular No. 38/2015/TT-BTC.
Matters to be inspected at the taxpayer’s premises:
b.2.1) Inspect the claim for duty reduction as
prescribed in Clause 2 Article 32 of Decree No. 134/2016/ND-CP;
b.2.2) Inspect all documents relevant to damaged
goods such as a report to certify damage causes issued by a specialized agency
in the locality where the damage occurs (such as a record to certify a fire
issued by a police department of fire safety in the locality where the fire
occurs; a record to certify natural disaster, fire, accident causing damage to
imported materials, machinery and equipment issued by the People’s Committee of
district; such a record must be made within 30 days from the day on which the
occurrence of damage as prescribed in Point c Clause 2 Article 32 of Decree No.
134/2016/ND-CP);
b.2.3) Check the quantity of damaged goods claimed,
the sum of duty reduction claimed. Compare description, code, origin, quantity,
categories, specifications, unit price, total value of damaged goods (except
for damaged goods cannot be inspected physically such as petrol and oil,
liquid, combustible substance; if goods are wholly damaged due to natural
disaster, fire, certification of appraisal issued by an appraisal organization
shall be referred to);
b.2.4) Check accounting voucher and books,
documents and materials relevant to damaged goods (as deemed appropriate);
b.2.5) Upon completion of inspection, the official
shall make an inspection report using form No. 24/BBKT/TXNK prescribed in
Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of
Circular No. 38/2015/TT-BTC. If the taxpayer is considered eligible for duty
reduction upon the inspection visit, the inspection report must indicate sums
of duties eligible for reduction.
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b.2.7) If imported materials, supplies, spare
parts, machinery or equipment are eligible for duty reduction but actual damage
cannot be identified according to import/export dossier, accounting vouchers or
books, payment vouchers, data of the taxpayer who suffers the whole damage,
provincial Customs Department which receives the claim for duty reduction shall
send the local tax authority a request to provide data from the tax data system
of the tax authority. After receiving documents provided by the tax authority,
the customs authority shall compare them to those on its system to verify the
completeness and validity of the claim, if there are substantial grounds to
determine a sum of duty reduction, the provincial Customs Department shall send
a report enclosed with the claim to the General Department of Customs as
prescribed in Point c of this Clause.
c) The provincial Departments of Customs shall send
a report enclosed with the claim to the General Department of Customs within 3
working days from the completion of inspection visit to the taxpayer’s
premises. The report must indicate sum of every duty equivalent to damaged
goods; declared duties and paid duties (if any); sum of duties imposed by the
customs authority (if any); sum of duties eligible for reduction; sum of duties
ineligible for reduction (if any) to the Department of Export and Import Duty
affiliated to General Department of Customs in order to request the Ministry of
Finance to decide the duty reduction as prescribed in Point c Clause 3 Article
32 of Decree No. 134/2016/ND-CP.
4. Department of Export and
Import Duty (the General Department of Customs)
The claim shall be received and processed
according to the process in force prescribed by the General Department of
Customs at the receipt time.
5. Procedures to be carried
out after the Ministry of Finance issues a decision:
a) The processing official shall:
a.1) Verify the claim for duty reduction;
a.2) Compare information about the sum of duty
exemption claimed with data on VNACCS, VCIS, accounting-centralized system,
E-Customs and relevant management programs.
a.3) Make a draft of statement using Form No.
02/TT/TXNK; decision on duty imposition using Form No. 07/QDADT/TXNK prescribed
in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI
of Circular No. 38/2015/TT-BTC (if any); decision on duty reduction using Form
No. 04/QD-TXNK issued herewith, and then send it to the department manager for
submitting it to agency head for approval.
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Inspect the suggestion made by the official,
compare it to data on the System, relevant documents in the claim, bear
signature and opinions in the statement, and then submit it to the head of
Sub-department of Customs for approval.
c) The head of Sub-department of Customs shall:
Re-verify the claim, approve the statement, sign a
decision on duty reduction and relevant documents.
6. Issuing decision on duty
reduction
Comply with Clause 4 Article 12 of this Document.
7. If the General Department
of Customs issues a notification of ineligibility for duty reduction:
a) The Sub-department of Customs which received the
claim for duty reduction shall forward such a notification to the taxpayper
using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
Request the taxpayer to declare and pay a sum of duty on damaged goods
ineligible for duty reduction as prescribed in Point c Clause 3 Article 32 of
Decree No. 134/2016/ND-CP.
Regarding initial import declaration which
indicates goods eligible for duty exemption and does not mention a sum of duty
payable (for example: goods imported for production of exported goods, goods
imported for processing of exported goods), after the customs authority
notifies the ineligility for duty reduction, if the taxpayer fails to declare
and pay a sum of duty to the customs authority, the duty shall be imposed as
prescribed in Article 39 of the Law on Tax Administration No. 78/2006/QH11,
Article 33 of Decree No. 83/2013/ND-CP using Form No. 07/QDADT/TXNK in Appendix
III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular
No. 38/2015/TT-BTC.
Article 14. Dealing with
duties after issuance of decision on duty reduction
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a) According to a decision on duty reduction, the
customs authority shall determine the sum of overpaid duty in order to issue a
decision on refund of overpaid duty as prescribed in Article 31 of this
Document.
If the taxpayer has no amount in arrears, including
duties, interests on late payment or fines and other payable amounts, fees and
charges (except for fees or charges incurred from declarations in the month to
the 10th day of subsequent month), the following actions shall be taken:
a.1) If the taxpayer claims a refund, the customs
authority shall issue a payment order to the State Treasury, according to the
decision on refund of duty or fine, to give a refund to the taxpayer.
a.2) If the taxpayer requests customs authority to
offset overpaid sum against duties payable of subsequent declarations, after
the taxpayer incurs a sum of duty payable and makes a written request for
offseting the duty, the customs authority shall, based on the refund decision
and the taxpayer’s request, make a document on adjustment to the state budget
revenues or payment order to the State Treasury, offset the amount payable
against the tax refund, any remaining sum shall be refunded as prescribed in
Point a.1 of this Clause.
b) If the taxpayer has an amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges (except for fees or charges incurred from declarations in the
month to the 10th day of subsequent month), the following actions shall be
taken:
b.1) If the taxpayer requests an offset, the
customs authority shall send a payment order to State Treasury to make a
payment to State budget on behalf of the taxpayer.
b.2) If the taxpayer does not request an offset,
but the customs authority discovers that the taxpayer has obligation to pay
other taxes, interests on late payment or fines, other amounts payable,
including fees or charges in arrears, the customs authority shall comply with
Point b.1 of this Clause and send a notice to the taxpayer using Form No.
28/TBBT/TXBNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
Any remaining sum after an offset shall be refunded
to the taxpayer as prescribed in Point a.1 of this Clause.
2. The tax refund shall be
deducted from state budget as follows:
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a.1) If taxpayer claims a refund, the customs
authority shall, based on the refund decision, make a refund order using Form
No. C1-04/NS prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of
the Minister of Finance on guidelines for accounting system of government
budget and professional operations of Vietnam State Treasury, and then send it
to Vietnam State Treasury for giving a refund to the taxpayer.
a.2) If the taxpayer requests customs authority to
offset overpaid sum against duties payable of subsequent declarations, the
customs authority shall, based on the refund decision and the taxpayer’s
request, make a document on adjustment to the state budget revenues or a refund
offset order to the State Treasury, to offset the amount payable against the
tax refund, any remaining sum shall be refunded as prescribed in Point a.1 of
this Clause.
b) If the taxpayer has an amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges payable (except for fees or charges incurred from declarations
in the month to the 10th day of subsequent month), the following actions shall
be taken:
b.1) If the taxpayer requests an offset, the
customs authority shall make an adjustment to state budget revenues using Form
No. C1-07a/NS or a refund offset order using Form No. C1-05/NS prescribed in
Circular No. 77/2017/TT-BTC, and then send it to State Treasury for payment to
State budget on behalf of the taxpayer;
b.2) If the taxpayer does not request an offset,
but the customs authority discovers that the taxpayer has obligation to pay
other taxes, interests on late payment or fines, other amounts payable,
including fees or charges in arrears, the customs authority shall comply with
Point b.1 of this Clause and send a notice to the taxpayer using Form No.
34/TBBT/TXBNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
b.3) Any remaining sum after the offset shall be
refunded to the taxpayer as prescribed in Point a.1 Clause 2 of this Article.
b.4) With regard to amounts offset against amounts
payable in a same budget at the same receiving agency (Sub-department of
Customs), same line item budget, the customs authority shall make an adjustment
to state budget revenues and do bookkeeping as prescribed.
If tax refund occurs off the budget year or occurs
in the budget year but different from receiving agency (Sub-department of
Customs), different line item budget, the customs authority shall make a refund
order as prescribed in Point a and Point b of this Clause.
Article 15. Time limit for
issuance of decision on duty reduction
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Article 16. Retention of duty
reduction documents
A physical claim for duty reduction shall be
retained together with dossier of import/export shipment, indicating the sum of
reduced duties claimed. The processing official shall forward them to the
documentary department for retention as prescribed.
Department of Customs Information Technology and
Statistics shall be responsible for retention of duty reduction information on
the system, keep them adequately secured and confidential, provide them for
relevant departments in accordance with information provision mechanism of
customs sector.
Article 17. Duty reduction
data reports
Customs authorities shall make reports on duty
reduction data as prescribed in Circular No. 174/2015/TT-BTC dated November 10,
2015 of the Ministry of Finance on guidelines for tax accounting and other
revenues applied to exported and imported goods.
Chapter IV
DUTY REFUND AND
CANCELLATION PROCEDURES
Section A. Duty refund for
exported or imported goods
Article 18. Receipt of refund
claim
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2. A refund claim shall be
receive as prescribed in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC.
The documentary department shall receive and bear the “incoming-mail” stamp,
record it in the logbook and forward it to the tax refund department after
receiving the approval of the agency head. The tax refund department shall open
a book to keep track of the refund claims.
3. If the taxpayer submits a
refund claim via online public service system of the customs authority, the
head of Sub-department of Customs shall assign the tax refund department to
receive such a claim via the System.
Article 19. Classification of
claims
1. Classification
a) Claims for refund before inspection: Comply with
Clause 18 Article 1 of the Law on Tax Administration No. 21/2012/QH13 on
amendments to Article 60 of the Law on Tax Administration No. 78/2006/QH11,
Clause 2 Article 41 of Decree No. 83/2013/ND-CP; Clause 63 Article 1 of
Circular No. 39/2018/TT-BTC.
Refund time limit is 6 working days after receiving
a duly completed refund claim as prescribed in Clause 18 Article 1 of the Law
on the amendments to the Law on Tax Administration No. 21/2012/QH13.
b) Claims for refund after inspection shall comply
with Clause 63 Article 1 of Circular No. 39/2018/TT-BTC; and claims for refund
before inspection but documents therein do not have substantial grounds for tax
refund that need inspection visits to the taxpayer’s premises for determining
the amount of tax refund.
Refund time limit is 40 working days after
receiving a duly completed refund claim as prescribed in Clause 18 Article 1 of
the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13.
c) Procedures:
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c.2) The processing official shall verify number of
documents in the refund claim as prescribed in Clause 63 Article 1 of Circular
No. 39/2018/TT-BTC. Make a note of classification: Refund before inspection or
refund after inspection using Form No. 01/PL/TXNK issued herewith.
c.2.1) If the refund claim is incomplete, the
official shall make a notification about providing missing documents using Form
No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as
a substitute for Appendix VI of Circular No. 38/2015/TT-BTC, have them
considered by department manager and then approved by the agency head. After
the agency head approves, the processing official shall forward the
notification to the documentary department for giving to the taxpayer.
c.2.2) If the taxpayer fails to send the claim to
the duly authorized customs authority, within 2 working days, the official
shall make a statement using Form No. 02/TT/TXNK issued herewith and then have
it considered by the department manager, approved by the agency head and
settled by the competent authority as prescribed.
Article 20. Assigning
officials to process and inspect claims
1. The head of Sub-department
of Customs shall assign an official to process claims within 8 working hours,
from the moment at which the complete refund claim is received.
2. Claim for refund before
inspection:
a) The processing official shall inspect duty
refund conditions as prescribed in laws and regulations on tax administration,
the sum of paid duties and refund, duties in arrears on the accounting
centralized system; compare the refund claim and e-processing system in
connection with the export/import declaration indicating the sum of paid duties
claimed for refund. If eligibility conditions for duty refund are met, the
processing official shall follow steps prescribed in Article 22 of this
Document.
c) If the taxpayer gives customs authority
explanation in person, the processing official shall make a report using Form
No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC. The report and
explanation must be kept in the refund claim.
The time limit for explanation and provision of
additional information is 3 working days in a case where eligibility conditions
are met as prescribed in Article 21 of this Document.
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Time limit for re-classifying the claim as a claim
for refund after inspection is 2 working days from the day on which the
taxpayer provide explanation or missing documents for the customs authority.
dd) If the claim is not eligible for duty refund,
the processing official shall make a statement using Form No. 02/TT/TXNK issued
herewith, a notification using Form No. 12/TBKTT/TXNK prescribed in Appendix
III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular
No. 38/2016/TT-BTC, have them considered by department manager and then
approved by the agency head. The notification shall be forwarded to the
documentary department for send it to the taxpayer.
3. Inspection of claim for
refund before inspection:
a) The processing official shall:
Inspecting documents in the refund claim (in case
of physical documents), compare the sum of duties claimed for refund and data
on the centralized accounting program, VNACCS, VCIS, E-Customs and relevant
management programs to determine matters to be inspected. Prepare documents for
inspection at taxpayer’s premises, have them considered by the department
manager and then approved by the agency head, including:
a.1) Documents regarding the sum of duties claimed
for refund printed by the processing official from the System;
a.2) A statement using Form No.02/TT/TXNK issued
herewith on inspection at taxpayer’s premises, specifying subject matter,
scope, matters to be inspected, requirements and time enclosed with full claim
for refund;
a.3) A draft decision on inspection at taxpayer’s
premises using Form No. 22/QDKT/TXNK prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
After the agency head grants a decision on inspection, the processing official
shall:
a.3.1) Forward 1 decision on inspection at
taxpayer’s premises to the documentary department for sending it to the
taxpayer;
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a.4) If the Sub-department of Customs grants the
duty refund without inspection visit to the taxpayer’s premises, the inspection
shall be authorized to another Sub-department of Customs by the Customs
Department of province. To justify that inspection figures are adequate and
accurate, the processing official of Sub-department of Customs shall make a
statement using Form No. 02/TT/TXNK issued herewith, have inspection matters
and results considered by department manager and then approved by the agency
head in order to issue a decision on duty refund within the time limit as
prescribed.
The Sub-department of Customs shall be authorized
to inspect the implementation of decision on inspection at taxpayer’s premises
as prescribed in Clause 2 Article 20 of this Document; undertake an inspection
visit to the taxpayer’s premises as prescribed in Article 21 of this Document.
The Sub-department of Customs shall then send the inspection result to the
Sub-department of Customs that grants duty refund as the basis for the refund
within 3 working days from the date of notification of inspection result.
b) The chief inspector shall:
b.1) Examine the claim after receiving a decision
on inspection. Compare the claim with the data on the centralized accounting
program, VNACCS, VCIS, E-Customs and relevant management programs to determine
matters to be inspected;
b.2) Make a detailed inspection plan in accordance
with the Law on Tax Administration, the laws on taxation and characteristics of
each claim;
b.3) Give assignment tasks to members in the
inspectorate, predict possible circumstances and corresponding solutions.
Article 21. Inspection at
taxpayer’s premises
1. Inspection procedures
a) The customs authority shall send a decision on
inspection to the taxpayer within 2 working days from the date of signing.
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c) Disclosure of decision on inspection: The chief
inspector shall disclose the decision on inspection and make a report of such
disclosure using Form No. 23/BBCB/TXNK prescribed in Appendix III of Circular
No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No.
38/2015/TT-BTC.
d) Inspection period
Inspection period shall not exceed 5 working days
(at the manufacturing facilities or premises of the taxpayer). In a complicated
case that extension is needed for verifying and gathering materials, at least 1
working day before expiry of inspection period, the chief inspector shall
report the competent person who signed the decision on inspection in writing to
issue a decision on extension of inspection period. The aforesaid competent
person shall sign the decision on extension of inspection period, the extension
period shall not exceed 5 working days. A decision on extension of inspection
period is specified in Form No. 25/QDGH/TXNK prescribed in Appendix III of
Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No.
38/2015/TT-BTC.
If the taxpayer fails to abide by the decision on
inspection of customs authority, the inspectorate shall make a report as the
basis for further actions against administrative violations as per the law.
The inspection result shall be reported between the
inspectorate and duly authorized representative of taxpayer using form No.
24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
dd) Scope of inspection:
dd.1) The scope of inspection shall be specified in
the decision on inspection. Whilst the inspection is in progress, if it is
necessary to expand the scope to determine specific duties to be refunded, the
chief inspector shall request the competent signing person to consider issuing
a revised decision on inspection using Form No. 22/QDKT/TXNK prescribed in
Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of
Circular No. 38/2015/TT-BTC.
If the taxpayer does accounting on a computer using
an accounting software (in accordance with Circular No. 103/2005/TT-BTC dated
November 24, 2005 of the Ministry of Finance on guidelines for standards and
conditions for accounting software and amended documents), the inspectorate
shall request accounting books on electronic data with the same contents as the
physical documents for retention (the taxpayer is not required to print them).
dd.2) The chief inspector and members in the
inspectorate may not require the taxpayer to provide any information or
documentation irrelevant to the matters to be inspected.
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The customs authority shall undertake an inspection
taxpayer’s premises or manufacturing facility as prescribed in Clause 63
Article 1 of Circular No. 39/2018/TT-BTC. The inspection shall be undertaken
according to the following steps and stop when there are substantial grounds
for determine an accurate sum of duty refund/exemption:
e.1) Inspect customs dossier, refund claim,
accounting documents and records, payment vouchers, warehouse discharge and
entry notes; compare the sum of duties claimed for refund and collected sum on
the centralized system of the customs authority, compare refund claim with
information on the e-customs system related to the export/import declaration
with the sum of duties claimed for refund/exemption, inspect other
documentation;
e.2) In case of refund as prescribed in Article 35
of the Decree No. 134/2016/ND-CP, the customs authority shall inspect declared
depreciation rate, calculation method of depreciation rate on accounting
vouchers, allocation of good value while they are used and kept in Vietnam;
e.3) In case of refund as prescribed in Article 36
of the Decree No. 134/2016/ND-CP while initial inspection has been undertaken
or the inspection findings of manufacturing facility have not been given, the
customs authority shall inspect the manufacturing facility and right to use
associated with machinery and equipment at the manufacturing facility. Check
the appropriateness between the amount of required material for each finished
unit stated in the report on calculation of duties on imported materials using
Form No. 10 Appendix VII issued together with the Decree No. 134/2016/ND-CP and
accounting vouchers of the taxpayer and technical documents;
e.4) In case of refund associated with imported
goods to be re-exported; exported goods to be re-imported; goods subject to
special excise duty; imported goods requiring licenses, imported goods subject
to regulations on quarantine, food safety and hygiene, and goods quality
inspection, the customs authority shall inspect the refund claim, accounting
records, payment vouchers, compare the sum of duties claimed for refund and
collected sum on the accounting centralized system of the customs authority and
other management programs.
e.5) Physical inspection of manufacturing process
Inspect amount of required material for each
finished unit (if any); materials, machinery and equipment in the production line
(if any); check the appropriateness of a finished product and imported
materials (in a case where the finished product is as the same kind with the
product claimed for refund kept at the warehouse of the taxpayer); inspect
unfinished product in the production of goods (if any); inspect quantity,
categories of finished products that have not been exported (if any); inspect
scrap, redundant materials in stock (if any);
Inspect imported goods in use; inspect goods
claimed for duty refund because they have been exported but re-imported
thereafter (if any).
e.6) Inspect and verify transactions between the
taxpayer and relevant entities (in a complicated case requiring an inspection
for clarification).
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In a complicated case that the inspection is likely
to last for more than 5 working days so an extension is needed for verifying
and gathering materials, at least 1 working day before expiry of inspection
period, the chief inspector shall report the competent person who signed the
decision on inspection in writing to issue a decision on extension of
inspection period using Form No. 25/QDGH/TXNK prescribed in Appendix III of
Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No.
38/2015/TT-BTC.
The extension period shall not exceed 5 working
days. The chief inspector shall disclose the decision on extension of
inspection period and make a report on disclosure as prescribed in Clause 4
hereof.
3. Make an inspection report
The inspectorate shall make an inspection report
using Form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC
within 5 working days form the inspection closing at the taxpayer’s premises.
4. Inspection findings
Make draft inspection findings and send them to the
taxpayer within 3 days from the date on which the inspection report using Form
No. 26/KLKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC by fax, registered
mail, or in person.
If the taxpayer disagrees with the draft inspection
findings given by the customs authority, within 5 working days from the date on
which they are received, the taxpayer shall send a written explanation, via the
e-customs system, or a physical explanation to the customs authority.
Within 5 working days from the deadline for
explanation, the Manager of Sub-department of Customs shall issue inspection
findings. In case of ineligibility for duty refund, the customs authority shall
notify the taxpayer of such ineligibility in writing.
Article 22. Issuance of
decision on duty refund
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a) Make a statement using Form No. 02/TT/TXNK
issued herewith.
b) Draft decision on tax refund using Form No.
10/QDKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with all
documents in the claim to be sent to the department manager.
2. The department manager
shall:
a) Check all documents in the claim and the
statement;
b) Compare information in the claim, statement and
information on the system, indicate opinions in the statement to submit them to
the agency head.
If the department manager disagrees with the
processing official, he/she shall indicate his/her opinions and give them to
the processing official for further actions.
3. The agency head shall:
a) Verify documents and statement, and sign a
decision on duty refund.
b) If the agency head disagrees with the statement,
he/she shall indicate his/her opinions and give them to the department manageer
for further actions.
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a) The processing official shall:
a.1) Issuance of management code:
After the agency head signs a decision on duty
refund, the processing official shall issue a management code according to the
following structure: Code of Sub-department of Customs/number order/year/refund
code/procedure code. HT01 is for refund before inspection; HT02 is for refund
after inspection.
a.2) Forward documents signed by the head/manager
to the documentary department for bearing number and seal and being recorded
and issued as prescribed.
b) The documentary department shall:
b.1) Issue 5 copies of decision in case of duty
refund; or 6 copies of decision in case of refund of mistaken or excess payment
of VAT.
b.2) Send the decision on duty refund to relevant
departments within the same working days or no later than early next working
day.
b.3) Send 1 decision on duty refund and relevant
documents (if any) to the taxpayer by post.
If the taxpayer receives a decision on duty refund
in person at the customs authority, the documentary department shall make a register,
specify full name, ID card/passport number of the recipient and require the
recipient to sign in the register.
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5. Time limit for issuance of
decision on duty refund
Time limit for issuance of a decision on duty
refund, in case of claim for refund after inspection is 40 working days after
receiving a duly completed refund claim as prescribed in Clause 18 Article 1 of
the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13 on
amendments to the Law on Tax Administration.
Article 23. Dealing with
duties after issuance of decision on duty refund
1. Duty refund from a deposit
account of customs authority, the following actions shall be taken:
a) If the taxpayer has no amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges (except for fees or charges incurred from declarations in the
month to the 10th day of subsequent month), the following actions shall be
taken:
a.1) If the taxpayer claims a refund, the customs
authority shall issue a payment order to the State Treasury, according to the
decision on refund of duty, to give a refund to the taxpayer.
a.2) If the taxpayer requests customs authority to
offset overpaid sum against duties payable of subsequent declarations, after
the taxpayer incurs a sum of duty payable and makes a written request for offsetting
the duty, the customs authority shall, based on the refund decision and the
taxpayer’s request, make a document on adjustment to the state budget revenues
using Form No. C1-07a/NS prescribed in Circular No. 77/2017/TT- BTC to transfer
the refunded amount and the payable amount to the same deposit account with the
same collection agency (Sub-department of Customs) and do accounting as
prescribed; make a payment order to the State Treasury, offset the amount
payable against the tax refund, any remaining sum shall be refunded as
prescribed in Point a.1 of this Clause.
b) If the taxpayer has an amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges payable (except for fees or charges incurred from declarations
in the month to the 10th day of subsequent month), the following actions shall
be taken:
b.1) If the taxpayer requests an offset, the
customs authority shall comply with Point a2 of this Clause.
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Any remaining sum after an offset shall be refunded
to the taxpayer as prescribed in Point a.1 of this Clause.
2. The tax refund shall be
deducted from state budget as follows:
a) If the taxpayer has no amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges (except for fees or charges incurred from declarations in the
month to the 10th day of subsequent month), the following actions shall be
taken:
a.1) If taxpayer claims a refund, the customs
authority shall, based on the refund decision, make a refund order using Form
No. C1-041/NS prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of
the Minister of Finance on guidelines for accounting system of government
budget and professional operations of Vietnam State Treasury, and then send it
to Vietnam State Treasury for giving a refund to the taxpayer.
a.2) If the taxpayer requests customs authority to
offset overpaid sum against duties payable of subsequent declarations, the
customs authority shall, based on the refund decision and the taxpayer’s
request, make a document on adjustment to the state budget revenues using Form
No. C1-07a/NS, adjusting the refundable sum and payable sum in the same budget
year, same line item budget, same collection agency (Sub-department of
Customs); a refund offset order to the State Treasury using Form No. C1-05/NS
prescribed in Circular No. 77/2017/TT-BTC to be sent to State Treasury to
offset the amount payable against the tax refund, any remaining sum shall be
refunded as prescribed in Point b.1.1 of this Clause.
b) If the taxpayer has an amount in arrears,
including duties, interests on late payment or fines and other payable amounts,
fees and charges payable (except for fees or charges incurred from declarations
in the month to the 10th day of subsequent month), the following actions shall
be taken:
b.1) If the taxpayer requests an offset, the
customs authority shall comply with Point a.2 of this Clause.
b.2) If the taxpayer does not request an offset,
but the customs authority discovers that the taxpayer has obligation to pay other
taxes, interests on late payment or fines, other amounts payable, including
fees or charges in arrears, the customs authority shall comply with Point a.2
of this Clause and send a notice to the taxpayer using Form No. 28/TBBT/TXNK
prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for
Appendix VI of Circular No. 38/2015/TT-BTC.
Any remaining sum after an offset shall be refunded
to the taxpayer as prescribed in Point a.1 of this Clause.
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a) The processing official shall update duty refund
information to the accounting centralized system.
b) In case of a physical declaration, the official
shall bear the following phrases “Đã hoàn thuế... đồng, theo Quyết định số ...
ngày/tháng/năm của...” (refunded amount:…VND, according to Decision No.
…dated…by…), bear his/her signature and seal in the declaration; copy 1
declaration for being kept in the refund claim, and then return the original
declaration to the taxpayer.
Article 24. Inspection at the
taxpayer’s premises after duty refund and actions against inspection result
1. Inspection at the
taxpayer’s premises after refund
a) Inpsection at the taxpayer’s premises after
refund (appliable to claims for refund before inspection) shall comply with
Clause 18 Article 1 of the Law No. 21/2012/QH13 on amendments to the Law on Tax
Administration No. 78/2006/QH11; Clause 74 Article 1 of Circular No.
39/2018/TT-BTC on amendments to Clause 3 Article 143 of Circular No.
38/2015/TT-BTC. Inspection period is specified in Clause 3 Article 60 of the
Law on Tax Administration No. 78/2006/QH11, which is amended in Clause 18
Article 1 of the Law on Tax Administration No. 21/2012/QH13.
b) Inspection at taxpayer’s premises after duty
refund/cancellation (complying with procedures for post-customs clearance
inspections) is specified in Clause 63 Article 1 of Circular No.
39/2018/TT-BTC, which amends Article 129 of Circular No. 38/2015/TT-BTC.
Matters to be inspected at the taxpayer’s premises are specified in Point e
Clause 1 Article 21 of this Document and guiding documents (if any).
2. Sub-department of Customs
which issued a decision on duty refund (applicable to claims for refund before
inspection) shall make monthly lists of accepted refund claims, according to 2
categories: Claims that need inspection within 1 year from the date of decision
on duty refund/exemption; claims that need inspection within 10 years from the
date of decision on duty refund/cancellation (as prescribed in Clause 3 Article
60 of the Law on Tax Administration No. 78/2006/QH11, which is amended in
Clause 18 Article 1 of the Law on Tax Administration No. 21/2012/QH13), and
then report them to the Customs Department of province. The head of Departments
of Customs of province shall undertake the inspection after duty refund/cancellation
(applicable to claims for refund before inspection) as prescribed in Clause 63
Article 1 of Circular No. 39/2018/TT-BTC, which amends Article 129 of Circular
No. 38/2015/TT-BTC.
3. After completion of inspection,
the agency in charge shall send inspection findings to the Sub-department of
Customs for granting duty refund/cancellation.
4. The Sub-department of
Customs which issued a decision on duty refund shall:
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b) If the refunded sum is smaller than the
refundable sum, the Sub-department of Customs which issued the initial decision
on duty refund shall issue a decision on extra refund.
c) In case of ineligibility for duty refund, the
Sub-department of Customs which issued the decision on duty refund shall
require the taxpayer to pay the tax shortfall; interests on late payment or
fines (if any).
Article 25. Retention of duty
refund documents
1. Retention in database of
customs sector
2. Retention of physical
documents
a) Refund claims shall be kept together with
export/import shipment documents.
The accounting department shall keep the original
of refund order bearing certification of the State Treasury.
b) In case of a claim for refund after inspection,
after 1 year from the date on which the decision on duty refund is issued, the
claim shall be forwarded to the record department in customs authority for
retention as prescribed.
c) In case of a claim for refund before inspection,
the department in charge shall keep it separately to provide it for the agency
in charge post-customs clearance inspection at the taxpayer’s premises as
prescribed in Article 24 of this Document.
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Customs authorities shall make reports on duty
refund/cancellation data as prescribed in regulations in force of the Ministry
of Finance on guidelines for tax accounting and other revenues applied to
exported and imported goods.
Section B. DUTY EXEMPTION
ASSOCIATED WITH EXPORTED OR IMPORTED GOODS
Article 27. Export duty
cancellation associated with imported goods to be returned abroad, re-exported
to a third country, re-exported to free trade zone; import duty cancellation
associated with exported goods to be returned to Vietnam
1. Regulated entities
a) Export duty cancellation associated with
imported goods to be returned abroad, re-exported to a third country,
re-exported to free trade zone (to be used in the free trade zone).
b) Import duty cancellation associated with
exported goods to be returned to Vietnam.
2. Submission time of claims
for duty cancellation
The taxpayer shall submit or send a claim for duty
cancellation via the e-processing system during customs clearance process.
3. Claim for duty cancellation
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b) If the taxpayer wishes to submit physical claim
for duty cancellation, he/she shall use the form No. 05/CVĐNKTT/TXNK prescribed
in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI
of Circular No. 38/2015/TT-BTC enclosed with 1 original of customs declaration
for exported or imported goods.
4. Receipt of claims for duty
cancellation
The customs authority shall receive and process the
claim for duty cancellation while the customs procedures are in progress via
e-processing system, by post or in person with physical documents.
If the taxpayer submits a claim via online public
service system of the customs authority, the head of Sub-department of Customs
shall assign the processing official to receive such a claim via the System.
5. Classification of claims
for duty cancellation
a) A claim for duty cancellation not prescribed in
Clause 1 of this Article may not be classified, except for 2 following cases:
a.1) The taxpayer claims for export duty
cancellation associated with imported goods to be returned abroad, re-exported
to a third country, re-exported to free trade zone (to be used in the free
trade zone) in the initial import declaration with a sum of duty claimed for
refund.
a.2) The taxpayer claims for import duty
cancellation associated with exported goods to be returned to Vietnam in the
initial import declaration with a sum of duty claimed for refund.
b) Claims prescribed in Point a..1, a.2 of this Clause
shall comply with Point b Clause 6 of this Article.
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a) The customs authority shall verify the claim,
inspect goods physically (except for enterprise eligible for customs and tax
incentives), if there are substantial grounds for determining that the
re-imported goods have been exported previously; the re-exported goods have
been imported previously, the initial export/import declaration without a sum
of duty claimed for refund, a decision on duty cancellation shall be issued
during customs clearance. Procedures for issuance of a decision on duty
cancellation shall be carried out similarly to decision on duty refund
prescribed in Article 22 of this Document.
b) With regard to claims for export duty cancellation
associated with imported goods to be returned abroad, re-exported to a third
country, re-exported to free trade zone (to be used in the free trade zone),
claims for import duty cancellation associated with exported goods to be
returned to Vietnam with the initial import declaration arising a sum of duty
claimed for refund, the receipt, classification, verification of claim,
inspection at the taxpayer’s premises (if any) associated with the sum of duty
claimed for cancellation shall be carried out at the same time with processing
of duty refund claim of the initial export or import declaration.
A decision on export/import duty cancellation shall
be issued after the customs authority determines that the initial export or
import declaration is eligible for duty refund.
7. Issue management codes as
follows: Code of Sub-department of Customs/number order/year/cancellation
code/procedure code. KTT05 is the code for import duty cancellation associated
with exported goods to be returned to Vietnam;
KTT06 is the code for export duty cancellation
associated with imported goods to be re-exported abroad (including re-export to
exporter/re-export to a third party/re-export to free trade zone).
8. Retention
A claim for duty cancellation regarding re-exported
goods with export duty cancellation, re-imported goods with import duty
cancellation shall be kept together with the shipment documents.
9. Inspection after issuance
of decision on duty cancellation
The inspection at the taxpayer’s premises (if any)
after issuing a decision on duty cancellation (in a case where the customs
authority has not inspected at the taxpayer’s premises before issuing that
decision) shall be carried out similarly to post-customs clearance inspection
prescribed in Article 143 of Circular No. 39/2018/TT-BTC.
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1. Regulated entities
a) Export duty cancellation regarding exported
goods with export customs guarantees by credit institutions subject to compulsory
re-import within the guarantee period prescribed in Article 33 of Decree No.
134/2016/ND-CP;
b) Import duty cancellation regarding imported
goods with import customs guarantees by credit institutions subject to
compulsory re-export within the guarantee period prescribed in Article 34 of
Decree No. 134/2016/ND-CP;
c) Import duty cancellation regarding machinery,
equipment, tools, means of transportation of entities eligible for guaranteed
temporary import but being re-exported within the guarantee period prescribed
in Article 35 of Decree No. 134/2016/ND-CP;
d) Duty cancellation regarding goods imported for
business but being exported within the guarantee period prescribed in Article
36 of Decree No. 134/2016/ND-CP;
dd) Duty cancellation regarding exported or
imported goods with customs guarantees by credit institutions but the paid
duties cover more than actual exports/imports as prescribed prescribed in
Article 33 of Decree No. 134/2016/ND-CP.
2. Claim for duty cancellation
shall be received and processed as prescribed in Article 18 of this Document.
3. Claims shall be classified
as prescribed in Article 19 of this Document.
4. Claims shall be processed
and inspected as prescribed in Article 20 of this Document.
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6. Decisions on duty
cancellation shall be issued as prescribed in Article 22 of this Document using
Form No. 10/QDKTT/TXNK prescribed in Appendix III of Circular No.
39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.
7. Issue management codes as
follows: Code of Sub-department of Customs/number order/year/cancellation
code/procedure code. KTT03 for duty cancellation before inspection; KTT04 for
duty cancellation after inspection.
8. Documents and information
related to duty cancellation shall be retained as prescribed in Article 25 of
this Document.
9. Inspection at taxpayer’s
premises (after issuance of decision on duty cancellation) shall be carried out
as prescribed in Article 24 of this Document.
10. Data on duty cancellation
shall be reported as prescribed in Article 26 of this Document.
Chapter V
PROCEDURES FOR DEALING
WITH OVERPAID DUTIES
Article 29. Receipt of claims
and assignment to process claims
1. The receipt of claims for
refund of duties, overpaid interests on late payment or fines (hereinafter
referred to as overpaid duties) shall comply with Article 131 of Circular No.
39/2018/TT-BTC.
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3. The customs authority shall
not classify claims for refund of overpaid duties.
Article 30. Documentary
inspection
Procedures for inspection of claims for overpaid
duties shall be conducted in a similar manner to claims for duty refund
classifed as refund before inspection prescribed in Clause 2 Article 20 of this
Document.
In case of ineligibility for refund of overpaid
duties, the customs authority shall give a notification using Form No.
12/TBKTT/TXNK prescribed in Appendix III Circular No. 39/2018/TT-BTC as a
substitute for Appendix VI of Circular No. 38/2015/TT-BTC within 8 working
hours as prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC on
amendments to Article 131 of Circular No. 38/2015/TT-BTC.
Article 31. Issuance of
decision on refund of overpaid duties
Procedures for issuance of a decision on refund of
overpaid duties shall be conducted in a similar manner to refund before
inspection prescribed in Article 22 of this Document. A decision on refund of
overpaid duties is specified in Form No. 09/QDHT/TXNK prescribed in Appendix
III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular
No. 38/2015/TT-BTC.
Article 32. Dealing with
overpaid duties
After a decision on duty refund is issued, a sum of
overpaid duty shall be dealt with similarly to the refunded sum as prescribed
in Article 23 of this Document.
Article 33. Issuance of
decision on refund of overpaid duties
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After issuing such a decision on refund of overpaid
duties, the customs authority may undertake an inspection visit to the
taxpayer’s premises, if necessary, in conformity with procedures for
post-customs clearance inspections as prescribed Article 143 of Circular No.
39/2018/TT-BTC.
Article 34. Retention of
overpaid duty refund documents
In accordance with Article 25 of this Document.
Article 35. Overpaid duty
refund data reports
In accordance with Article 26 of this Document./.