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THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIET NAM
Independence - Freedom – Happiness
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No. 87/2004/TT-BTC
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Hanoi, August 31,
2004
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF EXPORT TAX, IMPORT TAX
Pursuant to the December 26, 1991 Law on
Export Tax, Import Tax and the July 5, 1993 as well as the May 20, 1998 Laws
Amending and Supplementing a Number of Articles of the Export Tax, Import Tax
Law;
Pursuant to the Government's Decree No. 54/CP of August 28, 1993, Decree No.
94/1998/ND-CP of November 17, 1998 detailing the implemen-tation of the Export
Tax, Import Tax Law and the Laws Amending and Supplementing a Number of
Articles of the Export Tax, Import Tax Law;
Pursuant to the Government's Decree No. 101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of the Customs Law's articles on
customs procedures, customs inspection and supervision regimes;
Pursuant to the Government's Decree No. 60/2002/ND-CP of June 6, 2002
stipulating the determination of tax calculation prices for import goods under
the principles of the Agreement on the implementation of Article 7 of the
General Agreement on Tariff and Trade;
Pursuant to the Government's Decree No. 57/1998/ND-CP of July 31, 1998
detailing the implementation of the Commercial Law regarding activities of
goods export, import, processing and trading agency with foreign countries and
Decree No. 44/2001/ND-CP of August 2, 2001 amending and supplementing a number
of articles of the Government's Decree No. 57/1998/ND-CP of July 31, 1998;
Pursuant to the Government's Decree No. 24/2000/ND-CP of July 31, 2000
detailing the implementation of the Law on Foreign Investment in Vietnam and
Decree No. 27/2003/ND-CP of March 19, 2003 amending and supplementing a number
of articles of Decree No. 24/2000/ND-CP of July 31, 2000;
Pursuant to the Government's Decree No. 51/1999/ND-CP of July 8, 1999 detailing
the implementation of the Domestic Investment Promotion Law (amended) and
Decree No. 35/2002/ND-CP of March 29, 2002 amending and supplementing Lists A,
B and C issued in Appendices to Decree No. 51/1999/ND-CP of July 8, 1999;
Pursuant to the Government's Decree No. 66/2002/ND-CP of July 1, 2002
prescribing the luggage quotas for people on exit, entry and import gifts and
presents, which are entitled to tax exemption;
The Finance Ministry hereby guides the implementation of export tax and import
tax as follows:
A. SCOPE OF
APPLICATION
I. TAXABLE OBJECTS,
TAX PAYERS
1. Taxable objects:
The permitted export and import goods
prescribed in Article 1 of the Government's Decree No. 54/CP of August 28, 1993
are all subject to export tax, import tax, except for cases inscribed in
Section II, Part A of this Circular.
2. Tax payers:
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II. OBJECTS NOT
LIABLE TO EXPORT TAX, IMPORT TAX
Export or import goods which are not liable
to export or import tax after the customs procedures are carried out include:
1. Goods transited and transported on roads
through the Vietnamese territory.
2. Goods traded by mode of border-gate
transshipment.
3. Goods imported from overseas into export-processing
zones, export-processing enterprises, tax-suspension warehouses, bonded
warehouses; goods exported to foreign countries from export-processing zones,
export-processing enterprises, tax-suspension warehouses, bonded warehouses;
goods transported from one export-processing zone, export-processing
enterprise, tax suspension warehouse or bonded warehouse to another
export-processing zone, export-processing enterprise, tax suspension warehouse
or bonded warehouse within the Vietnamese territory; export and import goods
transported into or out of duty-free zones under the Government's regulations.
4. Humanitarian aid goods.
B. TAX CALCULATION
BASES
The bases for calculation of export tax,
import tax shall be the goods volume, tax calculation prices and tax rates of
the export, import goods items.
I. EXPORT, IMPORT
GOODS VOLUMES
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II. TAX CALCULATION
PRICES, TAX CALCULATION EXCHANGE RATES, TAX PAYMENT CURRENCY
1. Tax calculation prices shall be calculated
in Vietnam Dong as follows:
1.1. For goods exported or imported under
goods trading contracts:
1.1.1. For export goods: They are the prices of
goods sold to customers at export border-gates (FOB prices), exclusive of
insurance cost (I) and freight (F). The basis for determining the prices of
goods sold to customers shall be the goods trading contracts containing all
principal contents prescribed by the Commercial Law, compatible with lawful and
regular vouchers related to the goods trading;
1.1.2. For import goods:
1.1.2.1. For goods imported under goods
trading contracts and subject to the application of the Finance Ministry's
Circular No. 118/2003/TT-BTC of December 8, 2003 guiding the Government's
Decree No. 60/2002/ND-CP of June 6, 2002 stipulating the determination of the
taxable value of import goods under the principles of the Agreement on
implementation of Article 7 of the General Agreement on Tariff and Trade, the
tax calculation prices shall be determined under the guidance in the
above-mentioned Circular No. 118/2003/TT-BTC.
1.1.2.2. For goods imported under goods
trading contracts and not subject to the application of the Finance Ministry's
Circular No. 118/2003/TT-BTC of December 8, 2003, the tax calculation prices
are the actual payable prices already paid or to be paid by the purchasers to
the sellers for import goods. The General Department of Customs shall guide in
detail the determination of tax calculation prices stated at this Point.
1.1.2.3. Some special cases guided
additionally as follows:
1.1.2.3.1. For hired machinery, equipment,
transport means, the import tax calculation prices are the machinery,
equipment, transport means rentals actually paid under contracts signed with
the foreign parties in accordance with lawful and regular vouchers related to
the hire of machinery, equipment, transport means.
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The actually paid rents or actually paid
repair costs mentioned at Points 1.1.2.3.1 and 1.1.2.3.2 above, if not yet
inclusive of freight (F) and insurance cost (I), must be added with the freight
and insurance cost in order to determine the import tax calculation prices. In cases
where the import goods are covered with insurance and transport services
provided by enterprises operating in Vietnam, the import tax calculation prices
are exclusive of value added tax on insurance cost (I) and freight (F).
1.1.2.3.3. For import goods accompanied with
warranty goods under goods trading contracts (including cases of late
consignment) whose prices inscribed in the goods trading contracts are not
calculated separately for the warranty goods, the tax calculation prices shall
also cover the warranty goods value.
1.1.2.3.4. For import goods entitled to tax
exemption or temporary tax exemption, which were put to use in Vietnam, then
permitted by competent State bodies for sale or change of purposes of tax
exemption, temporary tax exemption, and therefore subject to tax payment, the
import tax calculation prices shall be determined on the basis of the remaining
goods value calculated according to the time of being used and kept in Vietnam
(counting from the time of their import to the time of tax calculation) and
determined specifically as follows:
- When imports are brand-new goods:
The time of being
used and kept in Vietnam
The import tax
calculation price = (%) of the price of the brand-new goods at the time of
tax calculation
6 months of less (rounded to 183 days)
90%
Between over 6 months to 1 year (rounded to
365 days)
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Between over 1 year and 2 years
70%
Between over 2 years and 3 years
60%
Between over 3 years and 5 years
50%
Over 5 years
40%
- When imports are used goods:
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The import tax
calculation price = (%) of the price of brand-new goods at the time of tax
calculation
Between 6 months or less
60%
Between over 6 months and1 year
50%
Between over 1 year and 2 years
40%
Between over 2 years and 3 years
35%
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30%
Over 5 years
20%
1.2. For goods exported or imported not under
goods trading contracts or under contracts which are improper according to the
provisions of the Commercial Law, the export or import tax calculation prices
shall be prescribed by the local Customs Departments. The General Department of
Customs shall guide in detail the methods of determining the tax calculation
prices on the principle of compatibility with the transaction prices on the
market in order to combat trade frauds through prices.
2. Tax calculation exchange rates
The exchange rates used as basis for
determining the prices for calculation of tax on export, import goods shall be
the average transaction exchange rates on the inter-bank foreign currency
market, publicized by the State Bank of Vietnam and published on Nhan Dan
daily. In cases where it falls on the days when the Nhan Dan daily is not
published (or where the exchange rates are not published on the Nhan Dan daily)
or the information cannot reach the border gates in the day, the tax
calculation exchange rate of that day shall be that of the preceding day.
For foreign currencies not transacted on the
inter-bank foreign currency market, the exchange rates shall be determined on
the principle of the average cross exchange rate between the US dollar (USD)
and Vietnam dong on the inter-bank market and the exchange rate between the US
dollar and other foreign currencies on the international market, which are
publicized by the State Bank of Vietnam.
3. Tax payment currency
The export and import tax shall be paid in
Vietnam dong. In cases where tax payers wish to pay tax in foreign currencies,
the payment must be made in the freely convertible foreign currencies
publicized by the State Bank of Vietnam.
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1. Export tax rates
The export tax rates are specified for every
goods item in the Export Tax Tariffs.
2. Import tax rates
The import tax rates shall include
preferential tax rates, specially preferential tax rates and ordinary tax
rates, concretely as follows:
2.1. Preferential tax rates are the tax rates
applicable to import goods originated from countries or groups of countries
which have reached agreements on most-favored-nation treatment in trade
relations with Vietnam. Preferential tax rates are specified for every goods
item in the Preferential Import Tariffs.
Conditions for application of preferential
tax rates:
- Import goods must have certificates of
origin (C/O) from countries or groups of countries which have reached
agreements on most favored nation treatment in trade relations with Vietnam.
Such countries or groups of countries must be on the Trade Ministry-publicized
lists of countries or groups of countries which have reached agreements on most
favored nation treatment in trade relations with Vietnam;
- The certificates of origin (C/O) must be
compliant with current law provisions.
2.2. Specially preferential tax rates are the
tax rates applicable to import goods orginated from the countries or groups of
countries which have reached agreements with Vietnam on specially preferential
import tax rates under the institution of free trade areas, tariff alliance, or
aiming to facilitate border trade exchanges and other cases of specially
preferential treatment. Specially preferential tax rates shall be applicable
specifically to every goods item according to the provisions of the agreements.
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- Import goods must have certificates of
origin (C/O) from the countries or groups of countries which have reached
agreements with Vietnam on specially preferential import tax rates. The C/Os
must be compliant with current law provisions.
- The import goods must be items specified in
the lists of goods entitled to specially preferential tax rates for each
country or group of countries, publicized by the Government or the
Government-authorized agencies.
- Other conditions (if any) for application
of specially preferential tax rates shall comply with the specific provisions
in separate guiding documents applicable to specific countries or groups of
countries with which Vietnam has made commitments on specially preferential tax
rates.
In cases where the C/Os cannot be produced as
required when the customs procedures are carried out, the customs offices still
calculate tax at the preferential tax rates or specially preferential tax rates
according to the commitments and declarations by the tax payers. Within 60 days
as from the date of registering the import goods declarations, the tax payers
must produce the C/Os as prescribed to the customs offices. In case of failure
to produce C/Os according to regulations, the customs offices shall
re-calculate tax and sanction the violations according to current regulations.
2.3. Ordinary tax rates are the tax rates
applicable to import goods originated from countries or groups of countries
with which Vietnam has not reached agreements on most favored nation treatment
or on specially preferential import tax rates.
The ordinary tax rate is 50% (fifty percent)
higher than the preferential tax rate of each goods item specified in the
Preferential Import Tax Tariffs and is calculated as follows:
The ordinary tax rate
=
The preferential tax rate
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The preferential tax rate
x
50%
2.4. Import goods in a number of cases must
be subject to additional tax (according to Article 1 of the May 20, 1998 Law
amending and supplementing a number of articles of the Export Tax, Import Tax
Law).
The additional tax, the tax rates under
tariff quotas, the absolute tax shall comply with separate guiding documents.
C. EXPORT/IMPORT
GOODS DECLARATION, REGISTRATION AND TAX PAYMENT
I. EXPORT, IMPORT
GOODS DECLARATION
Organizations and individuals having export,
import goods must fully and accurately declare the law-prescribed contents,
submit export/import goods declarations and submit/produce relevant dossiers to
the customs offices which carry out the procedures for goods export, import.
II. TAX CALCULATION
TIME AND TAX NOTIFICATION TIME LIMIT
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The export tax, import tax shall be
calculated according to the tax rates, tax calculation prices, tax calculation
exchange rates of the date of registering the export, import goods
declarations. If past 15 days as from the date of registering the export,
import goods declarations, the actual export goods or import goods are not
available, the already registered export, import goods declarations shall be
invalid for carrying out the procedures for export, import goods. When the
actual export, import goods are available, the tax payers must re-start the
procedures for declaration and registration of export, import goods
declarations; the tax calculation time shall be the date of subsequent
declaration registration.
Where tax payers make declarations before the
date of registering the export, import goods declarations, the tax calculation
exchange rates shall be the exchange rates on the date the tax payers made the
declarations, but for not more than 3 consecutive days preceding the date of
registering the export, import goods declarations.
2. Tax notification time limit is specified as
follows:
Within 8 working hours as from the time the
tax payers register their export, import goods declarations, the customs
offices must notify them of the payable tax amounts.
For cases where expertise of the technical
standards, quality, volume, categories is required to ensure the accurate tax
calculation (such as the identification of goods appellations, commodity codes
under the tax tariffs, the quality, quantity, technical standards, used or
brand-new import goods...), the customs offices shall still issue notices on
payable tax amounts according to tax payers' declarations within 8 working
hours as from the time the tax payers register the export, import goods
declarations; and at the same time notify the tax payers of the reasons for the
expertise, and if the expertise results are different from the tax payers'
declarations, thus leading to changes in the payable tax amounts, the tax
payers must pay tax according to the expertise results.
Upon the availability of the expertise
results leading to changes (if any) in the payable tax amounts, the customs
offices shall issue notices readjusting the initial notices within 8 working
hours as from the time of receiving the expertise results. The expertise costs
shall be paid by the customs offices if they request the expertise or by tax
payers if they request the expertise.
III. EXPORT TAX,
IMPORT TAX PAYMENT TIME LIMITS
1. For export goods, it is 15 days as from the
date the tax payers receive the customs offices' tax notices on payable tax
amounts.
2. For goods being supplies, raw materials
imported for direct production of export goods, it is 9 months (rounded to 275
days) as from the date the tax payers receive the customs offices' tax notices
on payable tax amounts.
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- The written registration of supplies and/or
raw materials imported for direct production of export goods;
- The tax payers do not owe overdue debts (at
the time of importation) under the provisions of the Export Tax, Import Tax
Law, except for cases where the overdue debts of import tax on the lots of
supplies and/or raw materials imported for direct production of export goods
are owed but the products have been actually exported and the tax payers have
fully submitted the dossiers requesting the tax reimbursement within the
prescribed time limit (including cases where the customs offices have not yet
carried out the settlement procedures).
Basing themselves on the prescribed dossiers,
the customs offices which carry out the import procedures shall issue notices
on 9-month tax payment time limit to the tax payers and at the same time
monitor the debts owed by the tax payers in order to settle the tax debts upon
the actual exportation of products.
For a number of special cases where the
enterprises' production, supplies and raw materials-reserving cycles are longer
than 9 months such as building ships, boats, manufacturing machinery,
mechanical equipment, the tax payment time limits may be longer than 9 months.
The tax payers shall submit their written explanations for the local Tax
Departments to consider and decide on a case-by-case basis.
2.2. By the expiry of the applicable 9-month
or 9 month-plus tax payment time limit at the latest, the tax payers must carry
out the procedures for settlement of the tax debts with customs offices. If
past the tax payment time limits, the tax payers can export their goods or
cannot export their goods according to the goods export contracts already
registered with the customs offices, they shall be sanctioned for late tax
payment, concretely as follows:
- For the volume of raw materials, supplies
imported for use in the production of products under the goods export contracts
registered with the customs offices, but the products are not exported, the
late tax payment sanction shall be calculated from the 31st day
after the receipt of the customs offices' tax notices to the date of actual tax
payment.
- For the volume of imported raw materials,
supplies already used in the production of products which were actually
exported beyond the tax calculation time limits, the late tax payment sanction
shall be calculated from the date after the tax payment deadline stated in the
customs offices' notices to the date of actual tax payment.
Where the tax payers are entitled to the
application of 9-month or 9 month-plus tax payment time limit but fail to
export their products or export them beyond the tax payment time limits, the
tax payers must pay tax (for cases of exporting their products beyond the tax
payment time limits, they must pay tax upon the expiry of the applicable tax
payment time limits and shall be refunded the paid tax amounts upon the actual
exportation of the products) and be sanctioned as mentioned above, and besides,
shall also be sanctioned for administrative violations in the tax domain
according to current regulations.
Tax payers shall not continue enjoying the
application of the 9-month (or 9 month-plus) tax payment time limit to
subsequent goods lots if they still owe tax debts, late payment fines and
administrative violation fines. When they fully pay their tax debts, late
payment fines and administrative violation fines according to the tax
collecting agencies' notices, they shall continue enjoying the application of
the 9-month (or 9 month-plus) tax payment time limit for the subsequent lots of
raw materials and/or supplies imported for direct production of export goods.
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4. For consumer goods, tax must be completely
paid before the reception of goods (the lists of consumer goods shall comply
with the Trade Ministry's regulations), except for the following cases:
4.1. Where the tax payers have their payable
tax amounts underwritten, the tax payment time limit shall be 30 days as from
the date the tax payers receive the customs offices' notices on payable tax
amounts, provided that:
- The underwriting subjects must be credit
institutions or other organizations licensed to conduct a number of banking
operations under the provisions of the Law on Credit Institutions and the Law
amending and supplementing a number of articles of the Law on Credit
Institutions.
- The underwriting contents must clearly
state the names of the underwriting organizations, the names of the
underwritten enterprises, the underwritten tax amounts, the underwriting
duration and the underwriting subjects' commitments.
Basing themselves on the underwriting papers
of the underwriting organizations, the customs offices where the import
procedures are carried out shall issue notices on the tax payment time limit of
30 days for the tax payers for the underwritten tax amounts.
If past the tax payment deadlines stated in
the tax notices of the customs offices the tax payers fail to pay tax according
to regulations, the customs offices shall request the underwriting
organizations to pay the tax amounts into the State budgets for the
underwritten subjects strictly according to the Law on Credit Institutions, the
Law amending and supplementing a number of articles of the Law on Credit
Institutions and the documents guiding the implementation thereof. At the same
time, the underwriting organizations must pay fines for late tax payment as
from the date the tax payers receive the customs offices' tax notices on
payable tax amounts. If past the 90-day tax payment time limit, the
underwriting organizations still fail to pay tax into the State budget, the
customs offices may request the agencies directly managing the underwriting
organizations to blockade the latter's accounts until the tax and fine amounts
are fully collected.
4.2. Where consumer goods are imported in
direct service of security, defense, scientific research or education and
training, and are entitled to import tax exemption consideration, the tax
payment time limit shall be 30 days counting from the date the tax payers
receive the customs offices' tax notices on payable tax amounts.
4.3. Where import goods are on the Trade
Ministry-prescribed lists of consumer goods but are supplies, raw materials
imported for direct use in production, the 30-day (or 275 day) tax payment time
limit (for goods being supplies, raw materials imported for direct production
of export goods) shall apply as from the date the tax payers receive the
customs offices' tax notices on payable tax amounts. On the basis of the
dossier sets, the results of inspection of actual import goods lots and the
written commitments of the tax payers on the use of raw materials, supplies
imported for direct use in production, the local Customs Departments shall
issue tax notices according to regulations. In cases where frauds are detected,
apart from the late tax payment fines calculated according to the tax payment
deadlines of the import consumer goods, the tax payers shall also be handled
according to law provisions.
5. For non-commercial export, import goods;
export, import goods of border residents, the tax payers must completely pay
tax before exporting goods to foreign countries or importing goods into
Vietnam.
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7. For import goods with different tax payment
time limits, separate import declarations must be made according to different
tax payment time limits.
8. Where export, import goods are still being
under the supervision by the customs offices, but temporarily seized by
competent State agencies for investigation and handling, the tax payment time
limit for each kind of goods shall comply with the provisions of the Export Tax,
Import Tax Law and be counted from the date the competent State agencies issue
documents permitting the release of temporarily seized goods.
D. TAX EXEMPTION,
CONSIDERATION OF TAX EXEMPTION, TAX REDUCTION
I. TAX EXEMPTION
Organizations and individuals when exporting
or importing goods falling into the cases of tax exemption prescribed in
Article 12, Decree No.54/CP of August 28, 1993 of the Government, including:
1. Non-refundable aid goods under aid projects
or agreements between the Vietnamese government and foreign organizations or
written aid agreements or aid notification (including also cases where
non-refundable aid goods are supplied by import bid winning units to the
projects);
2. Temporary import-reexport goods; temporary
export-reimport goods for participation in trade fairs, exhibitions;
3. Goods being moved properties shall be exempt
from tax according to the following norms:
- For moved properties of foreign
organizations, individuals when they are permitted to enter Vietnam for
missions or work, the guidance in Joint Circulars No. 04/TTLB of February 12,
1996 and No. 04/BS/TTLB of October 20, 1996 of the Ministry of Trade, the
Ministry of Foreign Affairs, the Ministry of Finance and the General Department
of Customs.
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- A number of consumer goods items (such as
cars, motorbikes, television sets, refrigerators, air conditioners, audio
systems being in use) of Vietnamese families or individuals residing overseas,
of foreigners who are allowed to settle in Vietnam shall be exempt from import
tax with a unit for each item for each family (or individual).
4. Export, import goods within the tax-free
luggage norms of passengers on exit or entry at Vietnamese border gates as
provided for in the Government's Decree No. 66/2002/ND-CP of July 1, 2002
prescribing the luggage norms of people on exit, entry and import gifts,
presents, which are exempt from tax.
5. For export, import goods of foreign
organizations or individuals that enjoy privileges and immunities in Vietnam
under Vietnamese laws and in accordance with the international conventions
which Vietnam has signed or acceded to, the Ordinance on privileges and
immunities reserved for diplomatic missions, consulates and representative
offices of international organizations in Vietnam and the guidance in Joint
Circulars No. 04/TTLB of February 12, 1996 and No. 04/BS/TTLB of October 20,
1996 of the Ministry of Trade, the Ministry of Foreign Affairs, the Ministry of
Finance and the General Department of Customs shall apply.
6. For goods exported or imported in service of
export processing for foreign parties under signed processing contracts (made
in strict accordance with the provisions of the Government's Decree No.
57/1998/ND-CP of July 31, 1998 detailing the implementation of the Commercial
Law regarding activities of goods export, import, processing, trading agency
with foreign countries), tax exemption shall apply to the following cases:
- Raw materials imported for processing;
- Supplies used in the production, processing
process (papers, chalk, painting brushes, markers, cloth pins, printing ink,
glue brushes, screen-printing frames, erasing crepe, varnish...), if
enterprises can set their consumption norms;
- Goods used as models for processing;
- Machinery, equipment imported in direct
service of processing as agreed in the processing contracts. Upon the expiry of
the processing contracts, they must be re-exported; if not, they must be
declared for tax payment;
- Processed products exported for return to
foreign parties (if with export tax);
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- Finished products supplied by the processes
for affixture to processed products or packing together with processed products
into complete goods to be exported to foreign countries shall be exempt from
tax, like raw materials or supplies imported for processing, if they satisfy
the following conditions: (i) They are expressed in the processing contracts or
the annexes thereof; (ii) the table of norms of import raw materials, supplies
used for the processing purpose must include the norms of these finished
products; (iii) they are managed like raw materials or supplies imported for
processing.
Directors of processing enterprises shall
bear responsibility for the use of imported raw materials and/or supplies for
the processing purpose; the norms of actual consumption of raw materials,
supplies imported for processing. If committing violations, they shall be
handled according to law provisions.
Machinery, equipment, raw materials,
supplies, processed products paid by foreign parties as processing charges,
when imported, shall be subject to import tax according to regulations.
The tax management and liquidation process
applicable to import raw materials, supplies and export processed products
shall comply with the Finance Ministry's separate documents on customs
procedures for goods imported under processing contracts with foreign parties.
7. Machinery, equipment, transport means
imported into Vietnam by foreign contractors by mode of temporary import for
re-export in service of construction of works, projects financed with official
development assistance (ODA) sources shall be exempt from import tax and export
tax upon their re-export. At the end of the duration for construction of works,
projects, the foreign contractors must re-export the above-mentioned
commodities. If they are not re-exported but liquidated, sold in Vietnam, such
must be permitted by competent State bodies and they must be declared for
import tax payment according to regulations.
Particularly for cars of under 24 seats and
vehicles designed for passenger-cum-cargo transportation, equivalent to cars of
under 24 seats, the form of temporary import for re-export shall not apply.
Foreign contractors wishing to import them into Vietnam for use must pay import
tax according to regulations. Upon the completion of the work construction, the
foreign contractors must re-export the imported vehicles and shall be refunded
the paid import tax. The tax refunding levels and procedures shall comply with
the provisions of Point 1.11, Section I, Part E of this Circular.
The local Customs Departments shall base
themselves on the above provisions to organize the implementation of tax
exemption on a case- by- case basis. When effecting the tax exemption for cases
mentioned at Points 1, 2, 3, 5 and 7, the customs offices must issue decisions
on tax exemption for case by case and organize the archival of dossiers
according to regulations. When tax exemption decisions are issued, the customs
offices must liquidate the exempted import tax amounts and clearly inscribe on
the export, import goods declarations: "Goods exempt from tax under
Decision No...., day... month... year... of ..."
II. TAX EXEMPTION
CONSIDERATION
Organizations and individuals, when exporting
or importing goods entitled to tax exemption consideration must fully have the
following prescribed dossiers:
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1.1. Import goods used exclusively in direct
service of national security, defense:
- The tax exemption consideration requests of
the managing ministries;
- The detailed lists with quantities,
categories of import goods used exclusively in direct service of security,
defense, approved by the managing ministries' leaderships, already registered
and consulted with the Finance Ministry at the beginning of the year (annually
by March 31 at the latest, the managing ministries must register the import
plans);
- The declarations of import goods already
gone through the customs procedures;
- The tax notices of the customs offices;
- The contracts on import or entrusted import
(if goods are imported under entrustment) or bid-winning notifications enclosed
with the contracts on goods supply (if goods are imported in form of bidding,
the payment prices are exclusive of import tax).
1.2. Import goods used exclusively in direct
service of scientific research:
- The written tax exemption consideration
requests of the units conducting the scientific research;
- The scientific research subject dossiers
shall include:
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+ Lists of goods to be necessarily imported
for materialization of the research subjects, approved by the authorities that
have approved the subjects;
- The declarations of import goods already
cleared from the customs procedures;
- The tax notices of the customs offices;
- The contracts on import or entrusted import
(if goods are imported under entrustment) or bid-winning notifications enclosed
with the contracts on goods supply (if goods are imported in form of bidding,
the payment prices are exclusive of import tax).
1.3. Import goods used exclusively in service
of education and training:
- The tax exemption consideration requests of
the units performing the work of education and training;
- Decisions approving the projects on
investment of equipment and facilities in service of education and training,
issued by competent State bodies;
- Lists of equipment and facilities under the
projects, approved by authorities that have approved the projects;
- The declarations of import goods already
cleared from customs procedures;
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- The contracts on import or entrusted import
(if goods are imported under entrustment) or bid-winning notifications enclosed
with the contracts on goods supply (if goods are imported in form of bidding,
the payment prices are exclusive of import tax).
On the basis of the prescribed dossiers, the
General Department of Customs shall consider and issue decisions on tax
exemption for the cases prescribed at Point 1.1; the local Customs Departments
shall consider and issue decisions on tax exemption for the cases prescribed at
Points 1.2, 1.3. The customs offices which carry out the import procedures
shall base themselves on the tax exemption decisions of the General Department
of Customs or local Customs Departments to inspect and compare them with the
original dossiers of the import goods lots for effecting the liquidation of the
exempted import tax amounts and clearly inscribe on the import goods
declarations: "Goods exempt from tax under Decision No..., day... month...
year... of..."
2. Import goods of foreign-invested enterprises
or business cooperation parties under the Law on Foreign Investment in Vietnam
shall comply with the Government's Decree No. 24/2000/ND-CP of July 31, 2000
detailing the implementation of the Law on Foreign Investment in Vietnam and
Decree No. 27/2003/ND-CP of March 19, 2003 amending and supplementing a number
of articles of Decree No. 24/2000/ND-CP of July 31, 2000 and documents guiding
the implementation thereof.
Where enterprises enjoy the import tax
exemption preference but do not import goods from foreign countries and,
instead re-purchase duty-free import goods of foreign-invested enterprises or
business cooperation parties which are allowed to sell them in Vietnam, the
enterprises shall be allowed to receive such goods for creation of their fixed
assets eligible for import tax exemption under the Law on Foreign Investment in
Vietnam and the current guiding documents, and at the same time import tax
shall not be retrospectively collected from the enterprises allowed to sell
goods. These goods must be deducted (in terms of their volume, value) from the
duty-free goods lists approved for the enterprises by competent State bodies.
3. Import goods of domestic investors under the
Domestic Investment Promotion Law (amended) shall comply with the provisions of
the Government's Decree No. 51/1999/ND-CP of July 8, 1999 detailing the
implementation of the Domestic Investment Promotion Law (amended) and the
Government's Decree No. 35/2002/ND-CP of March 29, 2002 amending and
supplementing Lists A, B and C issued in Appendices to Decree No. 51/1999/ND-CP
of July 8, 1999 and the current guiding documents.
Where the enterprises are entitled to import
tax exemption preference but do not import goods from foreign countries and
instead re-purchase goods already exempt from import tax of domestic
enterprises which are allowed to sell them in Vietnam, the enterprises shall be
allowed to receive such goods for creation of their fixed assets eligible for
import tax exemption under the Domestic Investment Promotion Law (amended) and
the current guiding documents, and at the same time the import tax shall not be
retrospectively collected from the enterprises which are allowed to sell the
goods. These goods must be deducted (in terms of their volume, value) from the
duty-free goods lists approved for the enterprises by competent State bodies.
4. For goods being gifts, presents
Goods being gifts, presents which are
entitled to export, import tax exemption consideration are goods permitted to
be exported or imported, including the following specific tax exemption
consideration cases and norms:
4.1. For export goods:
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- Goods of foreign organizations and/or
individuals, which are donated as gifts or presents by Vietnamese organizations
and/or individuals when they enter Vietnam for working, tourism, visit to
relatives, shall be allowed to be exported to foreign countries.
- Goods of Vietnamese organizations permitted
to be exported for display at fairs or exhibitions or for advertisement; then
donated as gifts or presents to organizations, individuals in foreign
countries.
- For organizations and/or individuals sent
abroad by the State for working trips, study or Vietnamese going abroad as
tourists, apart from the personal exit luggage norms, if bringing along goods
to be given as gifts or presents to foreign organizations or individuals, they
shall also be entitled to enjoy the export tax exemption consideration norms
for such gifts and presents.
The norms for goods being gifts and presents
entitled to export tax exemption consideration: The goods lot value does not
exceed VND 30 million for an organization or VND one million for an individual.
4.2. For import goods:
4.2.1. Goods being gifts, presents of
organizations and/or individuals overseas donated to Vietnamese organizations
with a value not exceeding VND 30 million shall be considered for tax
exemption.
4.2.2. Goods being gifts, presents of
organizations or individuals overseas, which are donated to Vietnamese
individuals with a value not exceeding VND one million or with a value
exceeding VND one million but the total payable tax amount being under VND
50,000, shall be entitled for tax exemption consideration. In cases where goods
are inscribed as gifts to individuals but actually presented to organizations
(with certification of such organizations) and such goods are managed and used
by such organizations, the applicable tax exemption levels shall be the same as
those prescribed for goods being gifts, presents of organizations and/or
individuals overseas donated to Vietnamese organizations.
4.2.3. For goods of foreign organizations or
individuals, which are permitted for temporary import into Vietnam for
participation in trade fairs, exhibitions or are imported into Vietnam for use
as sample goods for advertisement but then not re-exported and, instead, used
as gifts, presents, souvenirs for Vietnamese organizations or individuals, they
shall be considered for tax exemption in the following specific cases:
- Goods used as gifts, souvenirs to visitors
to trade fairs, exhibitions with a low value of VND 50,000(fifty
thousand)/piece or less and the total value of the import goods lots used as
gifts, presents not exceeding VND 10 million.
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4.2.4. Goods of foreign organizations,
individuals, which are permitted for import into Vietnam for use as prizes in
sport, cultural or art competitions... shall be considered for exemption of tax
on goods used as prizes with a value not exceeding VND two million/prize (for
individuals) and VND 30 million/prize (for organizations) and the total value
of the goods lots imported for use as prizes shall not exceed the total value
of the prizes in kind.
4.2.5. For foreigners allowed to enter Vietnam,
apart from the personal luggage norms, the goods brought along for use as
gifts, presents or souvenirs to Vietnamese organizations or individuals with a
value not exceeding VND one million shall also be considered for tax exemption.
4.2.6. Goods of subjects entitled to
temporary tax exemption, which are not re-exported but permitted by competent
State bodies for use as gifts or presents to Vietnamese organizations and/or
individuals, the norms of goods being gifts, presents to be considered for tax exemption
shall not exceed VND 30 million for organizations and VND one million for
individuals.
4.2.7. Sample goods sent from overseas by
organizations and/or individuals to Vietnamese organizations and/or individuals
and vice versa shall comply with the tax exemption consideration norms of goods
being gifts, presents, which do not exceed VND 30 million for organizations and
VND one million for individuals.
4.3. Goods being gifts, presents with a value
exceeding the tax exemption consideration norms prescribed above shall be
subject to the payment of tax for the excessive volume, except for the
following cases where tax exemption shall be considered for the whole goods lot
value:
4.3.1. Gift, present-receiving units being
administrative and non-business units, social and mass organizations operating
with State budget allocations, if being allowed by their superior managing
agencies to receive such things for use, shall be considered for tax exemption
on a case-by-case basis. In this case, the units must inscribe the asset
increase of the budget allocations, including tax, value of the lots of goods
being gifts, presents and must manage and use them strictly according to the
current regulations on management of office properties procured from budget
allocations.
4.3.2. The lots of goods being gifts,
presents for humanitarian, charity or scientific research purposes.
4.3.3. Overseas Vietnamese send curative
medicines to their relatives in Vietnam being members of families with
meritorious services to the revolution, war invalids, war martyrs, aged persons
without anyone to support, with certifications of the local administrations.
4.4. The value of goods being gifts, presents
shall be determined as follows:
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4.4.2. For import goods: it is the import
goods value exclusive of import tax and determined under the guidance in Part B
of this Circular.
4.5. Tax exemption consideration procedural
dossiers:
The procedural dossiers for consideration of
exemption of tax on gifts, presents, sample goods shall include:
- The written requests for tax exemption
consideration of organizations or individuals that are given the gifts or
presents;
- The notices, decisions or agreements on
donation of gifts, presents; written notices or agreements on consignment of
sample goods;
- The declarations of export goods, import
goods, which have gone through the customs procedures;
- The tax notices of the customs offices;
- The local administrations' written
certifications (for cases specified in 4.3.3 above);
Where goods are gifts, presents or sample
goods, which are carried by forwarding enterprises which also carry out the
customs procedures therefor, apart from the procedural dossiers listed above,
there must also be the gift, present or sample goods- receiving organizations'
or individuals' letters of authorization of the forwarding enterprises to
carry, and fill in the customs procedures for, such goods.
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Basing themselves on the above dossiers and
provisions, the local Customs Departments shall consider and issue decisions on
tax exemption for goods lots of gifts, presents of foreign organizations,
individuals to Vietnamese individuals and vice versa. Particularly for cases
mentioned in 4.3.1 and 4.3.2 above, the General Department of Customs shall
consider and handle them specifically.
On the basis of tax exemption decisions, the
customs offices which have carried out the goods import procedures must
liquidate the exempted tax amounts and clearly inscribe on the export, import
goods declarations: "Goods exempt from tax under Decision No.... day...
month... year... of ..."
5. For goods imported for sale at duty-free
shops: The customs offices shall manage them according to the regulations on
management and supervision of goods imported for duty-free sale in the
Regulation on Duty-Free Shops, issued together with the Prime Minister's
Decision No. 205/1998/QD-TTg of October 19, 1998 and Decision No.
206/2003/QD-TTg of October 7, 2003.
Where sale promotion goods, experimental
goods are supplied free of charge by foreign parties to duty-free shops for
sale together with goods sold at the duty-free shops, the above-mentioned sale
promotion goods, experimental goods shall not be subject to import tax
calculation. The sale promotion goods and experimental goods are all subject to
supervision and management by the customs offices like goods imported for sale
at duty-free shops.
The local Customs Departments shall organize
the tax exemption and manage the goods on duty-free sale according to the
provisions of this Point.
III. TAX REDUCTION
CONSIDERATION
For export goods, import goods which are
damaged or lost for plausible reasons during the course of transportation or
loading as well as unloading (goods still being under the customs offices'
supervision and management according to the current provisions of the Customs
Law and the documents guiding the implementation thereof), the local Customs
Departments shall consider and issue decisions on tax reduction, based on the
expertised loss or damage extents and relevant dossiers.
E. TAX REIMBURSEMENT,
RETROSPECTIVE COLLECTION OF TAX
I. TAX REIMBURSEMENT
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For cases where tax has been paid, to be
entitled to tax reimbursement consideration under Article 16 of the
Government's Decree No. 54/CP of August 28, 1993, organizations and/or
individuals must fully possess the following papers:
1.1. For import goods with tax already paid,
which are still kept in warehouses, storing yards under the customs offices'
supervisions and are allowed for re-export, there must be:
- The written request for reimbursement of
paid import tax;
- The import tax declaration with tax
calculation by the customs office;
- The export goods declaration already
cleared from the customs procedures, with the customs office's certification
that the goods stated in the import goods declaration are still kept in
warehouses or storing yards at the border gates or the goods still being under
the customs office's supervision are actually exported;
- The tax notice; tax payment vouchers.
1.2. For export goods with export tax already
paid, which are not exported, there must be:
- The written request for reimbursement of
paid export tax;
- The export goods declaration with the
customs office's certification that the goods are not exported;
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1.3. For goods with export tax, import tax
already paid, which were, however, exported or imported less, there must be:
- The written request for reimbursement of
paid export or import tax;
- The export or import goods declarations
already cleared from customs procedures;
- The tax notice; tax payment vouchers;
- Goods sale, purchase invoices under the
goods trading contract.
1.4. For import goods with their quality,
specifications, grades being incompatible with the goods trading contracts
signed with the foreign parties that are at fault by sending them mistakenly
with the examination papers of competent State bodies and foreign goods owners'
certifications, the local Customs Departments shall base themselves on the
results of inspection of the actually imported goods and compare them with the
State's current regulations to consider and decide to permit the goods
importation or compel the re-export; and at the same time re-calculate the
payable import tax amounts for collection of tax suitable to the actually
imported goods in cases of changes in tax rates, tax calculation prices. If
enterprises have paid the import tax in excess of the import tax amounts
recalculated according to the actually imported goods, they shall be reimbursed
the overpaid tax amounts.
The dossiers of request for tax reimbursement
include:
- The written request for reimbursement of
the overpaid import tax amount;
- The result of a competent State body's
expertise of import goods;
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- The import goods declaration clearly
inscribed with the goods inspection result and dossiers related to the
importation of the goods lots;
- The tax notice; tax payment vouchers;
- Vouchers of via-bank payment for the import
goods lots.
1.5. For mistakes made in tax calculation
declaration (by tax payers or customs offices), the overpaid tax amount shall
be reimbursed within one year dated back (from the date of registering the
export, import goods declaration to the date of detecting the mistakes). A
dossier of request for tax reimbursement shall consist of:
- The written request for reimbursement of
the overpaid export, import tax amount;
- The export, import goods declaration
(enclosed with relevant export, import dossiers);
- The tax notice, tax payment vouchers.
1.6. For goods being raw materials, supplies
imported for production of export goods, the tax reimbursement shall correspond
to the export proportion of finished products, being determined specifically as
follows:
1.6.1. Raw materials, supplies entitled to
import tax reimbursement include:
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- Raw materials, supplies which are used
directly in the process of producing export goods but are not directly
transformed into goods or do not constitute components of the products, such as
paper, chalk, painting brushes, markers, cloth pins, printing ink, glue
brushes, glue brooms, screen-printing frames, erasing crepe, varnishes,...
1.6.2. Tax reimbursement consideration cases
shall include:
1.6.2.1. Enterprises importing raw materials
and/or supplies for production of export goods or organizing the hiring of
domestic processing (including the hiring of processing at export processing
enterprises, export processing zones and other areas allowed for tax exemption
according to the Government's regulations; or processing overseas; or the case
of joint production of export goods) and receiving back products for export:
The procedural dossiers shall each consist of:
- The enterprise's written request for
reimbursement of import tax on raw materials and/or supplies imported for
production of export goods, clearly stating the volume and value of raw
materials and/or supplies imported and already used for production of export
goods; the paid import tax amount; the volume of export goods, the import tax
amount requested for reimbursement;
- The list of actual consumption levels of
imported raw materials and/or supplies of a product unit.
- The goods declaration of imported raw
materials, supplies already gone through customs procedures; the import
contract;
- The tax notice, tax payment vouchers;
- The declaration of export goods already
gone through customs procedures; the export contract;
- The contract on entrusted export or import,
if it is the form of entrusted export or import;
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- The contract on joint production of export
goods, if it is the case of joint production of export goods.
Where enterprises deliver raw materials,
supplies to export-processing enterprises or foreign parties for processing
then receive products for production and/or export, apart from the
above-mentioned papers, the following papers must be added:
- The goods declaration of export raw
materials, supplies for processing; the goods declaration of import products
from export-processing enterprises or foreign parties.
- Tax payment vouchers (for import processed
products).
- The processing contract signed with the
export-processing enterprise or foreign party.
1.6.2.2. For enterprises importing raw
materials, supplies for production of domestically consumed goods and later
finding export outlets (the permitted maximum duration is 2 years counting from
the date of registering the import raw material, supplies declarations), then
putting such raw materials and/or supplies into the production of export goods,
and having already exported products to foreign countries: the procedural
dossiers for tax reimbursement shall be similar to those for case 1.6.2.1.
1.6.2.3. For raw materials, supplies imported
for performance of processing contracts (not supplied by foreign processees but
imported by the processors themselves for the performance of processing
contracts signed with foreign customers), when products are actually exported,
they shall be considered for import tax reimbursement just like the raw materials
and/or supplies imported for production of export goods. The procedural
dossiers for import tax reimbursement shall include:
- The written request for reimbursement of
import tax on raw materials, supplies imported for processing of export goods,
clearly explaining goods items, volume and value of imported raw materials,
supplies; the paid import tax amount; the exported product volume; the import
tax amount requested for reimbursement;
- The list of actual consumption levels of
imported raw materials, supplies for the production of an export product unit;
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- Import tax payment vouchers;
- The declaration of export goods (in form of
processing) already gone through customs procedures (the photocopy certified as
true copy by the exporting enterprise);
- The processing contract signed with the
foreign customer, clearly specifying goods items, category, volume of raw
materials and/or supplies imported by the processor-enterprise;
- The via-bank payment vouchers for export
goods lots;
- The contract on entrusted import of raw
materials, supplies (if it is in form of entrusted export, import).
1.6.2.4. For enterprises importing raw
materials, supplies for production of products then using these products for
processing of export goods under processing contracts with foreign parties, the
procedural dossiers shall be the same as case 1.6.2.1 above. Particularly:
- The contract on export of products shall be
replaced by the contract on processing of export goods signed with the foreign
customer; the contract on purchase of products to be used for the processing
contract and the contract on processing of export products with the foreign
customer can be expressed in one contract.
- The list of actual consumption levels of
imported raw materials, supplies for production of products to be put into the
production of processed products and the actual consumption levels of raw
materials for production of export products under the signed processing
contract.
- The list of products turned out by the
enterprise, which were actually used for production of export goods, signed by
the enterprise director who is answerable therefor before law.
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Where enterprises import raw materials,
supplies for production of products to be sold to other enterprises for direct
export in complete component sets, they shall be reimbursed the import tax
corresponding to the proportion of exported products (component sets), provided
that: (i) Products turned out from imported raw materials or supplies by the
enterprise constitute one of the details, components of the export component
sets; (ii) The enterprises purchase products for combination with the details,
components produced by the enterprises themselves in order to constitute the
export component sets.
A dossier of requesting import tax
reimbursement shall consist of:
- The written request for import tax
reimbursement, clearly explaining the volume, value of imported raw materials,
supplies for use in the production of goods sold to export goods-manufacturing
enterprises; the volume of sold goods, the volume of exported products, the
paid import tax amount; the import tax amount requested for reimbursement;
- The list of actual consumption levels of
imported raw materials, supplies for production of a unit of product sold to
the enterprise manufacturing or processing export goods.
- The import goods declaration of raw
materials, supplies already gone through the customs procedures; the import
contract;
- The tax notice, tax payment vouchers;
- The exporting enterprise's declaration of
export goods with the customs office's certification of actual export (the
photocopy certified as true copy by the exporting enterprise);
- The invoice on goods trading between two
units;
- The goods trading contract between the
importing enterprise and the export goods- manufacturing or processing
enterprise, clearly stating that such goods have been used for the production
or processing of export goods (or for export in the component sets); the vouchers
on payment for goods purchase;
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- The product- exporting enterprise's
declaration of the volume and actual consumption level of products purchased
for direct production of an export product unit; the list of payment vouchers
for export goods lots with the foreign customer, signed and sealed by the
exporting enterprise's director who is answerable to law for the accuracy of
the declared data.
- The contract on entrusted export, import
(goods are exported, imported under entrustment).
1.6.2.6. Enterprises importing raw materials,
supplies for production of products to be sold to other enterprises for direct
export to foreign countries. After the enterprises which purchase products of
the manufacturing enterprises have exported the products overseas, the
enterprises importing raw materials, supplies shall be reimbursed the import
tax corresponding to the volume of products actually exported.
A procedural dossier of request for import
tax reimbursement shall consist of:
- The written request for import tax
reimbursement, clearly explaining the volume, value of imported raw materials,
supplies; the paid import tax amount; the volume of products already sold to
the exporting enterprise; the volume of products already exported; the import
tax amount requested for reimbursement;
- The list of actual consumption levels of
imported raw materials, supplies for the production of a unit of product sold
to other enterprises for export;
- The import goods declaration of raw
materials, supplies already gone through the customs procedures; the import
contract;
- The tax notice; tax payment vouchers;
- The purchase and sale contract; invoices of
the enterprise selling products to product-exporting enterprise; the list of
vouchers on goods sale payment;
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- The goods export contract signed with
foreign customers (certified as true copy by the product-exporting enterprise);
- The via-bank payment vouchers for export
goods lots;
- The entrusted export contract; the
entrusted import contract (if it is the entrusted export or import).
The tax reimbursement cases specified at
Points 1.6.2.5 and 1.6.2.6 above shall be considered for reimbursement of
import tax only on raw materials, supplies imported for the production of
export goods if the following conditions are fully met:
- The goods-selling enterprise, the
goods-purchasing enterprise has paid value added tax by deduction method (the
enterprises produce the photocopy certified as true copy by the enterprises);
enterprises which have been registered and granted tax identification numbers
must have invoices on goods trading between the two units.
- Via-bank payment for export goods in
foreign currencies under Vietnam State Bank's regulations.
- Within 1 year at most (rounded to 365 days)
from the time of importing raw materials, supplies (counting from the date of
registering the import goods declarations with customs offices) to the time of
actually exporting the products.
1.6.2.7. Cases where enterprises import raw
materials, supplies for production of goods sold to foreign traders but deliver
goods to other enterprises in Vietnam under designation by the foreign traders
for use as raw materials for continued production or processing of export goods
shall comply with the guidance in Circular No. 90/2002/TT-BTC of October 10,
2002 of the Finance Ministry.
1.6.3. Where raw materials and/or supplies
are imported for production of export goods, if the products are actually
exported within the tax payment duration as provided for in Section III, Part C
of this Circular, the import tax on raw materials, supplies shall not have to
be paid, corresponding to the actually exported goods volume. The dossiers for
consideration of non-collection of tax shall be the same as those prescribed
for tax reimbursement, except for the tax payment voucher to be replaced by the
tax notice of the customs office.
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1.6.4.1. Enterprises must themselves set,
declare and register the consumption norms of imported raw materials and
supplies for production of export goods with the customs offices where the raw
materials and supplies are imported before exporting the products. In cases
where the change of models, patterns and/or categories of export goods in the
course of production gives rise to new kinds of imported raw materials and/or
supplies for production of export products at variance with the norms already
declared and registered with the customs offices, within 15 days after
obtaining the reasons for the above-mentioned change, the enterprises must
themselves re-declare and re-register the consumption norms of imported raw
materials and/or supplies for production of export goods with the customs
offices before carrying out procedures for product export.
The raw material and/or supplies consumption
levels cover the raw material and/or supplies wastage (if any) in the
production course. The actual raw material and/or supplies wastage level for
import tax reimbursement consideration shall not exceed 3% of the value (or
volume) of the corresponding raw materials and/or supplies already used for
production of export products. For a number of products for which competent
State bodies prescribe the raw materials and/or supplies wastage levels higher
than 3%, such wastage levels shall apply and those competent State bodies shall
bear responsibility before law for these wastage levels.
Particularly the consumption norms and
wastage levels of raw materials and/or supplies for goods processed for foreign
traders shall be agreed upon in the contracts by the parties. The directors of
the processor-enterprises shall be responsible for the use of imported raw
materials and/or supplies for the processing purposes.
In case of doubts about the raw material or
supplies consumption norms for production of export products, the tax
reimbursement-considering agencies may call for expertise by specialized branch
agencies managing that goods items or coordinate with the local tax offices
(where the enterprises declare their tax identification numbers) in organizing
the inspection at the enterprises as basis for considering and approving the
import tax reimbursement for the enterprises. The General Department of Customs
shall direct the local customs offices to coordinate with the local tax offices
in organizing the inspection of the actual consumption levels of raw materials
and supplies for production of export products relating to the settlement of
import tax reimbursement.
1.6.4.2. In cases where one kind of raw
material or supplies is imported for production but two or more different kinds
of products are turned out (for example: wheat is imported for the production
of wheat flour, but two products, wheat flour and wheat bran, are obtained; or
condensate is imported for oil refinery but petrol and diesel oil are
obtained,...) but only one kind of product is exported, the enterprises shall
have to declare such to the customs offices. The reimbursable import tax amount
shall be determined by distribution method according to the following formula:
The reimbursable import tax amount
(corresponding to actually exported products)
=
Export product value
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The total import tax on the imported raw
materials, supplies
The total value of obtained products
- The export product value shall be determined
to be the volume of actually exported products multiplied by (x) the export
unit price (FOB).
- The total value of obtained products shall
be determined to be the total value of export products and the sale turnover of
the products (including also discarded materials, recoverable faulty products
and exclusive of value added tax on the sale turnover) for domestic
consumption.
1.7. For goods temporarily imported for
re-export or temporarily exported for re-import, they shall be considered for
reimbursement of import tax or export tax, and import tax must not be paid upon
the re-import and the export tax must not be paid upon the re-export in the
following cases:
1.7.1. Goods temporarily imported for
re-export or temporarily exported for re-import by mode of trading in goods
temporarily imported for re-export; temporarily exported for re-import and
goods imported under entrustment for the foreign parties then exported. A tax
reimbursement consideration dossier shall consist of:
- The written request for export tax, import
tax reimbursement;
- The import and export goods declaration
already gone through the customs procedures;
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- The tax notice; tax payment vouchers;
- The export, import entrustment contract (if
it is goods exported, imported under entrustment);
- Via-bank payment vouchers for export goods
lots.
1.7.2. For import goods of Vietnamese
enterprises, which are permitted to be imported for agents delivering or
selling goods to foreign countries; goods imported for sale to foreign firms'
means on international routes running through Vietnamese ports and Vietnamese
means on international routes according to the Government's regulations, there
must be:
- The written request for import tax
reimbursement;
- The Trade Ministry's official dispatch
permitting the import (for goods subject to the application for import permits
of the Trade Ministry);
- The import goods declaration;
- The tax notice; tax payment vouchers;
- The sale invoice;
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- The contract on goods forwarding agency and
the contract or agreement on goods supply;
- The via-bank payment vouchers for export
goods lots.
1.7.3. For import goods being drinks in
service of international flights, a dossier shall consist of:
- The written request for import tax
reimbursement;
- The Trade Ministry's official dispatch
permitting the import (of goods items subject to the application for import
permits of the Trade Ministry);
- The import goods declaration;
- The tax notice; tax payment vouchers;
- The bill on delivery and reception of
drinks on international flights with certification by the airport border-gate
customs office.
1.7.4. Where the main enterprises import
goods (for example: petrol and oil...) and are permitted to sell them to
sea-going ship supply enterprises for sale to foreign ships, after the goods
are sold to foreign ships, the importing enterprises are entitled for import
tax reimbursement consideration. The import tax reimbursement consideration
dossiers shall comply with the provisions of Point 1.7.2 above and be sent to
the customs offices where procedures for import of goods lots were carried out.
Apart from the above-mentioned papers, the enterprises must also have:
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- The sea-going ship supply enterprises'
declarations of the volume, value of goods purchased from the main importing
enterprises, which have been actually supplied to foreign ships. The enterprise
directors are answerable to law for such declarations.
1.7.5. Where goods are temporarily imported
for re-export or goods temporarily exported for re-import, if being actually
re-exported or re-imported within the tax payment time limit prescribed in
Section III, Part C of this Circular, the import or export tax corresponding to
the volume of goods actually re-exported or re-imported shall not have to be
paid. The dossiers on non-collection of tax shall be the same as the prescribed
tax reimbursement dossiers (particularly, the tax payment vouchers shall be
replaced by the tax notices of the customs offices).
1.8. Goods which have already been exported
but must be re-imported into Vietnam for some reasons shall be entitled to
reimbursement of the paid export tax and non-payment of import tax.
1.8.1. Conditions for being considered for
reimbursement of the paid export tax and non-payment of import tax:
- Goods are actually re-imported into Vietnam
within one year (rounded to 365 days) after the actual export;
- Goods have not been gone through the
process of production, processing, repair or use overseas;
- Goods re-imported into Vietnam must go
through the customs procedures carried out at places where export procedures
were carried out for such goods.
1.8.2. A dossier for consideration of
reimbursement of the paid export tax and non-payment of import tax shall
consist of:
- The written request for reimbursement of
the paid export tax and non-payment of import tax, clearly stating the reasons
for re-import into Vietnam and confirming that the goods have not gone through
the process of production, processing, repair or use overseas;
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- The export goods declaration and the
dossier set of the export goods lot;
- The export tax payment vouchers;
- The re-imported goods declaration, clearly
stating the export dossier set under which such goods were exported and the
specific goods inspection result of the customs office certifying that the
goods re-imported into Vietnam are the enterprise's goods which were previously
exported. In cases where the previously exported goods were entitled to
exemption from actual goods inspection as they had to be based on the
conclusions of the competent State bodies or the expertising organization as
provided for by the Customs Law, the customs office shall compare the result of
inspection of actually re-imported goods with the export goods lot dossier in
order to certify whether or not the re-imported goods are actually the exported
goods;
- Exported or imported goods payment
vouchers;
- The contract on entrusted export or import
(if goods are exported or imported under entrustment).
1.8.3. Where the export goods compulsorily
re-imported into Vietnam are still in the export tax payment duration prescribed
in Section III, Part C of this Circular, the export tax shall not be paid for
the actually re-imported goods volume. The dossiers for consideration of
non-collection of export tax, import tax shall be the same as those prescribed
for tax reimbursement consideration (particularly, the tax payment vouchers
shall be replaced by the tax notices of the customs offices).
1.8.4. Where the export goods are Vietnamese
enterprises' goods processed for foreign parties, that have been exempt from
import tax on raw materials and/or supplies, must be re-imported into Vietnam
for repair, re-processing before they are re-exported to the foreign parties,
the customs offices which manage and settle the initial processing contracts
must continue the monitoring and management until the re-processed goods are
fully exported and the re-processed goods import declarations are liquidated.
If the re-processed goods are not exported, they shall be handled as follows:
- If they are domestically consumed, the tax
payment declaration must be made like the processed goods exported or imported
on spot;
- If they are allowed for destruction in
Vietnam and the destruction has already been carried out under the supervision
by the customs office, they shall be exempt from tax like the processing
discarded materials, defective products which are destroyed.
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1.9. Imported goods which, for some reasons,
must be re-exported to foreign owners or re-exported to the third countries as
designated by the foreign owners, shall be considered for reimbursement of the
paid import tax corresponding to the re-exported goods volume and for
non-payment of export tax:
1.9.1. Conditions for being considered for
reimbursement of the paid import tax and non-payment of export tax:
- Goods are re-exported to foreign countries
within one year (rounded to 365 days) after the goods were actually imported;
- Goods have not yet gone through the process
of production, processing, repair or use in Vietnam;
- Goods re-exported to foreign countries must
go through the customs procedures carried out at places where the import
procedures were carried out for such goods.
1.9.2. The dossiers for consideration of paid
import tax reimbursement and non-payment of export tax shall each consist of:
- The written request for consideration of
import tax reimbursement and non-payment of export tax, clearly stating the
reasons for re-export of goods to foreign owners (clearly identifying the
volume, category, value... of the re-exported goods);
- The declaration of import goods already inspected
by the customs office, clearly stating the volume, quality and category of the
import goods;
- The tax notice; tax payment vouchers;
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- The export goods declaration clearly
stating the goods inspection results and the customs office's certification of
actual export clearly stating the volume, quality, category of the export goods
and the import goods dossier set under which the goods were exported and the
accompanying vouchers of the export goods lot. Where the previously imported
goods were entitled to exemption from actual goods inspection as they had to be
based on the conclusions of the competent State bodies or the expertising
organization under the Customs Law, the customs offices shall compare the
actually exported goods inspection results with the import goods lot dossiers
in order to certify whether or not the re-exported goods are the imported
goods.
- The invoice cum ex-warehousing bill;
- The import contract and entrusted
export/import contract (if any);
- The voucher on payment for the re-exported
goods lot (excluding the case of non-payment yet);
Where import goods are incompatible with the
contracts, there must be notices on the goods expertising results of agencies
or organizations having the function and competence to expertise export, import
goods. For the goods volumes sent by foreign parties for replacement of the re-exported
goods volumes, the enterprises must declare and pay import tax thereon
according to regulations.
1.9.3. Where the to be- re-exported goods are
still in the import tax payment time limit prescribed in Section III, Part C of
this Circular, the import tax must not be paid for the re-exported goods
volume. The dossiers for import tax non-collection consideration shall be the
same as those for tax reimbursement consideration (particularly, the tax
payment vouchers shall be replaced by the tax notices of the customs offices).
1.10. Where enterprises have exported goods
but are, for some reasons, compelled to re-import them into Vietnam (at Point
1.8) or have imported goods but are, for some reasons, compelled to re-export
them to the goods owners or export them to the third countries (at Point 1.9),
and carry the customs procedures at different places ( not at the same border
gate) which, however, all belong to a local Customs Department, they shall be
considered for reimbursement of export tax (if any), non-payment of import tax
for cases where exported goods must be re-imported or be considered for
reimbursement of the paid import tax and non-payment of export tax for cases
where imported goods must be re-exported.
1.11. For machinery, equipment, instruments,
transport means of organizations and individuals that are permitted to
temporarily import them for re-export (including those borrowed for re-export)
for the execution of investment projects, works construction and installation,
in service of production and other purposes, when they are imported, such
organizations and individuals must declare and pay import tax according to
regulations and when they are re-exported out of Vietnam, such organizations
and individuals shall be refunded the import tax. The to be- refunded import
tax amounts shall be determined on the basis of the remaining use value of the
re-exported machinery, equipment, instruments, transport means, calculated
according to the duration they are used and kept in Vietnam; if their use value
is actually reduced to none, tax shall not be refunded. Concretely as follows:
1.11.1. In cases where imported goods are
brand-new ones
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To be-reimbursed import tax amount
For 6 months or less
90% of the paid import tax amount
Between over 6 months and 1 year
80% of the paid import tax amount
Between over 1 year and 2 years
70% of the paid import tax amount
Between over 2 years and 3 years
60% of the paid import tax amount
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50% of the paid import tax amount
Between over 5 years and 7 years
40% of the paid import tax amount
Over 7 years
Non-reimbursement of the paid import tax
1.11.2. In cases where the import goods are
used goods
The duration of being used and kept in
Vietnam
To be reimbursed import tax amount
For 6 months or less
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Between over 6 months and 1 year
50% of the paid import tax amount
Between over 1 year and 2 years
40% of the paid import tax amount
Between over 2 years and 3 years
35% of the paid import tax amount
Between over 3 years and 5 years
30% of the paid import tax amount
Over 5 years
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1.11.3. Dossiers for import tax reimbursement
consideration shall each consist of:
- The written request for import tax
reimbursement consideration;
- The contract (or written agreement) on
import, borrowing of machinery, equipment, instruments, transport means;
- The export, import goods declaration with
liquidation and certification by the customs office of the volume, category of
the actually imported or actually exported goods and the enclosed voucher sets
of the export, import goods lot;
- The tax payment voucher; tax notice;
- The contract on entrusted export or import
(for mode of entrusted export, entrusted import).
Where organizations and/or individuals import
machinery, equipment, instruments, transport means beyond the temporary import
time limit, have to re-export them, but have not yet re-exported them and are
permitted by the Trade Ministry (or competent State agencies) for their
transfer to other subjects in Vietnam for continued management and use, such
transfer shall not be considered export, and the import tax shall not be
refunded, the transferees or buyers must not pay the import tax. When they are
actually re-exported out of Vietnam, the initial importers shall be refunded
the import tax as provided for at this Point. When requesting the tax
reimbursement consideration, apart from the dossiers prescribed above,
organizations and individuals must add the following dossiers:
- The official dispatches of the Trade
Ministry (or competent State agencies) permitting the transfer, reception of
the temporarily imported machinery, equipment, instruments, transport means (in
cases where they are required under the State's regulations);
- The contracts on purchase and sale or
records on hand-over and reception of machinery, equipment, instruments,
transport means between the two parties;
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- The photocopies of the dossiers of the
on-spot temporary import goods, certified as true copies by the enterprises.
1.12. Where export, import goods are sent
from organizations or individuals overseas to organizations or individuals in
Vietnam through postal services or mail delivery services and vice versa, the
post enterprises which have paid tax shall be reimbursed the paid tax amounts
in the cases mentioned in Joint Circular No. 01/2004/TTLT-BBCVT-BTC of May 25,
2004 of the Post and Telematics Ministry and the Finance Ministry guiding the
responsibility, coordinative relationships in customs inspection and
supervision over mails, postal matters, parcels which are exported or imported
through postal services or mail delivery services.
The tax reimbursement consideration dossiers
shall each consist of:
- The written request for tax reimbursement
consideration;
- Dossiers and vouchers related to export,
import goods;
- The export, import goods declarations with
liquidation and certification by the customs offices of the volume, category
and value of the actually imported or exported goods;
- The tax payment voucher; tax notice.
1.13. Organizations and individuals with
goods exported and/or imported in violation of regulations in the customs
domain (hereinafter called violation goods for short), that have not yet
carried out the customs procedures, have already paid export tax or import tax
and other taxes (if any) and have their goods confiscated under decisions of
competent State bodies, shall be refunded the paid export tax or import tax and
other taxes (if any). The tax reimbursement dossiers shall each consist of:
- The written request for reimbursement of
paid export tax, import tax, other taxes;
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- Vouchers of payment of export tax or import
tax and other taxes (if any);
- Invoices under the goods trading contract;
- Violation-handling records;
- The competent State body's decision on
confiscation of violation goods.
1.14. If export or import goods, which are
still under the customs offices' supervision, and for which the declarations
have been opened and tax notices have been issued, but when conducting
inspections for customs clearance, the customs offices detect violations, which
must be destroyed and have already been destroyed, the decisions on
non-collection of export tax, import tax (if any) shall be issued. The handling
of violations regarding acts of exporting or importing goods in contravention
of regulations, the forced destruction shall comply with current law
provisions. The customs offices where import, export goods declarations are
opened must archive dossiers on the destroyed goods, coordinate with relevant
functional agencies in supervising the destruction strictly according to
current law provisions.
1.15. The via-bank payment vouchers in the
tax reimbursement (or non-collection) consideration dossiers shall comply with
the guidance in the Finance Ministry's Circular No. 120/2003/TT-BTC of December
12, 2003 as well as amending and/or supplementing documents (if any).
Particularly for re-exported petroleum, the payment currency must be the US
dollar (USD).
2. The order for tax reimbursement settlement
is as follows:
- For cases 1.1, 1.2, 1.3, 1.4, 1.5 and 1.13,
Point 1, Section I, Part E of this Circular, the export/import goods inspection
sections shall give certification and the tax calculation sections of the
customs offices shall re-examine and carry out procedures for tax
reimbursement. The local Customs Departments shall consider and issue decisions
on tax reimbursement. The to be-reimbursed import tax amount shall be
subtracted from the reimbursement-eligible subjects' payable tax amounts of the
subsequent period. Where the tax reimbursement-eligible subjects do not conduct
export, import activities in the subsequent period or the subsequent period's
payable tax amounts do not arise and they request the direct reimbursement, the
local Customs Departments shall propose the Finance Ministry (the State Budget
Department) to directly reimburse the tax amounts to the eligible subjects
under the local Customs Departments' tax reimbursement decisions.
- For the cases 1.6 (1.6.2.1, 1.6.2.3), 1.7,
and 1.11, Point 1, Section I, Part E of this Circular, the customs offices may
deposit the collected tax amounts into separate accounts of the local Customs
Departments at the Treasury. Upon receiving the eligible subjects' written
requests for tax reimbursement, the local Customs Departments shall base
themselves on the prescribed dossiers to examine, consider and decide on the
tax reimbursement (or non-collection) and effect the tax reimbursement for the
eligible subjects from the above-said deposit accounts at the Treasury. For
cases 1.6.2.2, 1.6.2.4, 1.6.2.5 and 1.6.2.6, the local Customs Departments
shall base themselves on the prescribed dossiers to examine, consider and
decide on tax reimbursement (or non-collection) and carry out procedures for
reimbursement of import tax money according to current regulations of the
Finance Ministry.
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The local Customs Department shall monitor
for making subtraction from the reimbursement-eligible subjects' payment tax
amounts of the subsequent period. Where the to be-reimbursed tax amount is
larger than the payable tax amount of the subsequent period or the tax
reimbursement-eligible subjects do not conduct export, import activities in the
subsequent period, the local Customs Departments shall propose the Finance
Ministry (The State Budget Department) to directly reimburse tax to the
eligible subjects under tax reimbursement decisions.
- The tax reimbursement procedures, dossiers
and process applicable to case 1.12 shall comply with the guidance in the
Finance Ministry's Circular No. 68/2001/TT-BTC of August 24, 2001 and No.
91/2002/TT-BTC of October 11, 2002, guiding the refund of collected amounts
already remitted into the State budget.
When settling the tax reimbursement under tax
reimbursement decisions, the local Customs Departments must liquidate the to
be- reimbursed tax amount on each export, import goods declaration and clearly
inscribe: "Tax reimbursement of... VN dong, under Decision No..., day...
month... year... of ..."
In cases where the to be-reimbursed tax
amounts shall be subtracted from the eligible subjects' payable tax amounts of
the subsequent period, the export, import goods declarations must also be
clearly inscribed with " the subtracted tax amount of... VN dong, under tax
reimbursement Decision No..., day... month... year... of...". At the same
time, the to be-subtracted tax amounts and the serial number, date of the
export, import goods declarations eligible for subtraction shall be inscribed
on the originals of the tax reimbursement decisions of the customs offices for
monitoring.
3. The time limit for dossier submission and
the time limit for tax reimbursement consideration
3.1. The dossier submission time limit:
Within 60 days at most as from the date of
actual export (for cases where goods are raw materials, supplied imported for
production of export goods and goods temporarily imported for re-export) or 60
days at most after the actual import (for case of temporary export- re-import
goods), the subjects eligible for export tax or import tax reimbursement
consideration must finalize the prescribed dossiers and send them to competent
agencies for consideration and settlement of tax reimbursement according to
regulations.
Where the payment time limits inscribed in
the export contracts are longer than 60 days as from the date of actual export
of goods, the enterprises must commit in writing to produce the payment
vouchers within 15 days after the expiry of the payment time limits inscribed
in the contracts.
3.2. Tax reimbursement consideration time
limit
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II. RETROSPECTIVE
COLLECTION OF EXPORT TAX, IMPORT TAX
1. Cases where export tax, import tax must be
retrospectively collected:
1.1. In cases where tax was exempt, temporarily
exempt, reduced, refunded under the provisions of this Circular, if goods are
used for purposes other than the previous purposes of exemption, temporary
exemption, reduction or reimbursement, the tax amounts already exempted,
temporarily exempted, reduced or reimbursed must be retrospectively collected
in full, except for cases where competent State bodies permit the assignment
with tax exemption, temporary exemption, reduction or reimbursement under the
current regulations.
1.2. Where tax payers make mistakes in export
goods or import goods declarations, tax must be collected retrospectively for
one year counting back from the date of registering the export, import goods
declaration to the date of detecting such mistakes. Mistakes in declarations
are mistakes in calculation, with correct declaration of goods appellations but
wrong application codes of the tax table due to objective factors (such as tax
policies change, are unclear, complicated classification of export, import
goods,...).
1.3. In case of tax frauds or evasion, the
evaded tax amounts and fines must be collected retrospectively for 5 years
counting back from the date of detecting such tax frauds or evasion. All cases
of tax frauds or evasion must be subject to retrospective tax collection (excluding
two cases of retrospective collection mentioned in 1.1 and 1.2 above).
2. The bases for export or import tax
calculation for retrospective collection shall be the tax calculation prices,
tax rates and the applicable exchange rates as prescribed at the time the
competent State bodies permit the change of previous purposes of tax exemption,
temporary exemption, reduction, reimbursement and now tax must be paid for case
1.1, and at the time of registering the previous export or import goods
declarations for cases 1.2 and 1.3.
3. The time limit for tax arrear payment
declaration is two days (working days) after the competent State bodies permit
the change of tax exemption, temporary exemption, reduction or reimbursement
purposes and now tax must be paid, for case 1.1, and after the detection of
mistakes, for case 1.2 or after the detection of tax frauds or evasion for case
1.3.
4. The time limit for tax arrear payment is 10
days after the competent State bodies sign the decisions on tax retrospective
collection. If past the above-prescribed time limit, the tax payers still fail
to pay tax, they shall be sanctioned for tax-related administrative violations
according to the current regulations.
5. The agencies which detect tax mistakes,
frauds, evasion (customs offices, tax offices) are competent to issue decisions
to retrospectively collect tax for every specific case and send them to the tax
payers.
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I. COMPLAINTS AND
SETTLEMENT OF COMPLAINTS
1. Organizations and individuals have the
right to complain about competent State bodies' decisions related to export
tax, import tax according to law provisions. The written complaints must
clearly state the grounds and reasons for their complaints. Pending the
settlement of their complaints, the complainants shall still have to pay the
tax and fine amounts fully and on time according to the notices or handling
decisions of the competent State bodies.
2. The order for settlement of complaints about
export tax, import tax shall comply with the provisions of the December 2, 1998
Law on Complaints and Denunciations and the June 15, 2004 Law Amending and
Supplementing a Number of Articles of the Law on Complaints and Denunciations.
3. The complaint-settling agencies at all
levels may refuse to receive complaints and notify the complainants of the
cases where their complaints are made without reasons, with unclear reasons, or
made beyond the prescribed levels.
4. Where complaints are not settled, the
complaint-settling agencies must clearly state the reasons therefor and notify
in writing such to the complainants within the law-prescribed time limits.
5. The time limit and procedures for lodging
complaints, settling complaints, and the competence for settling complaints
shall comply with the provisions of legislation on complainants and other
relevant law provisions.
II. HANDLING OF
VIOLATIONS
Organizations and individuals committing
violations related to export tax, import tax shall be handled according to the
provisions of the Export Tax, Import Tax Law and the laws amending and
supplementing a number of articles of the Export Tax, Import Tax Law; the
Government's Decree No. 100/2004/ND-CP of February 25, 2004 prescribing the
sanctioning of administrative violations in the tax domain and the implementation-guiding
documents.
H. IMPLEMENTATION
ORGANIZATION
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The export, import, re-export (for temporary
import for re-export), re-import (for temporary export for re-import) goods
declarations which have been registered with the customs offices before the
effective date of this Circular shall still comply with the previous
regulations.
Any difficulties and problems arising in the
course of implementing this Circular should be reported by organizations and
individuals to the Finance Ministry for consideration and settlement.
FOR THE FINANCE
MINISTER
VICE MINISTER
Truong Chi Trung