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