|
THE
MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF VIETNAM CUSTOMS
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
3417/QD-TCHQ
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Hanoi,
November 10, 2014
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DECISION
PROMULGATING
THE PROCEDURE FOR CUSTOMS CLEARANCE, INSPECTION AND SUPERVISION OF GOODS THAT
FOREIGNERS AND VIETNAMESE EXPATRIATES CARRY THROUGH VAT-REFUND EXIT CHECKPOINTS
THE DIRECTOR OF THE
GENERAL DEPARTMENT OF VIETNAM CUSTOMS
Pursuant to the Law
on Value-added Tax No. 13/2008/QH12 dated June 3, 2008; the Law on Value-added
Tax No. 31/2013/QH13 dated June 19, 2013 on amendments and supplements to
several articles of the Law on Value-added Tax and documents providing guidance
on implementation of these Laws;
Pursuant to the Law
on Customs No. 29/2001/QH10 dated June 29, 2001; the Law on Amendments and
Supplements to several articles of the Law on Customs No. 42/2005/QH11 dated
June 14, 2005; the Law on Customs No. 54/2014/QH13 dated June 23, 2014, and
other documents providing guidance on implementation of these Laws;
Pursuant to the Law
on Tax Administration No. 78/2006/QH11 dated November 29, 2006; the Law on
Amendments and Supplements to several articles of the Law on Tax Administration
No. 21/2012/QH13 dated November 20, 2012 and other documents providing guidance
on implementation of these Laws;
Pursuant to the
Prime Minister’s Decision No. 02/2010/QD-TTg dated January 15, 2010 on defining
the functions, tasks, powers and organizational structure of the General
Department of Vietnam Customs affiliated to the Ministry of Finance;
Pursuant to the
Circular No. 72/2014/TT-BTC of the Minister of Finance dated May 30, 2014 on
stipulating the VAT refund on goods that foreigners and Vietnamese expatriates
carry through exit checkpoints;
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HEREBY DECIDES
Article 1. This
Decision encloses the procedure for customs clearance, inspection and
supervision of goods that foreigners and Vietnamese expatriates carry through
VAT-refund exit checkpoints.
Article 2. This
Decision shall enter into effect from November 15, 2014. The Decision No.
1214/QD-TCHQ of the Director of the General Department of Vietnam Customs dated
June 15, 2012 on promulgating the procedure for customs clearance, customs
inspection and supervision of goods bought in Vietnam and carried through exit
checkpoints of Noi Bai and Tan Son Nhat International Airport, and the Decision
No. 1638/QD-TCHQ dated July 23, 2012 on making amendments to the Flowchart 3 issued
together with the Decision No. 1214/QD-TCHQ of the Director of the General
Department of Vietnam Customs dated June 15, 2012, shall be abolished.
Article 3. The
Director of the Customs Duty Department, the Director of the Customs
Supervision and Administration Department, the Director of the Customs
Department at the places where customs checkpoints in charge of VAT refunds to
foreigners are located, and the head of relevant affiliates of the General
Department of Vietnam Customs, shall be responsible for managing the
implementation of this Decision./.
PP.
THE DIRECTOR
THE DEPUTY DIRECTOR
Nguyen Duong Thai
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CUSTOMS
CLEARANCE, INSPECTION AND SUPERVISION OF GOODS THAT FOREIGNERS AND VIETNAMESE
EXPATRIATES CARRY THROUGH VAT-REFUND EXIT CHECKPOINTS
(Issued together with the Decision No. 3417/QD-TCHQ of the Director of the
General Department of Vietnam Customs dated November 10, 2014)
Section 1: GENERAL
PROVISIONS
Article 1. Scope of
application, principles of implementation
1. This procedure provides steps
that customs authorities are required to follow to carry out the customs
clearance, inspection and supervision of documents and goods that foreigners
and Vietnamese expatriates (hereinafter referred to as overseas passengers) have
bought in Vietnam and are carrying through VAT refund exit checkpoints at
international airports and seaports (hereinafter referred to as VAT-refund
customs checkpoints) under the provisions of the Circular No. 72/2014/TT-BTC of
the Minister of Finance dated May 30, 2014 on stipulating the VAT refund on
goods that overseas persons carry through exit checkpoints (hereinafter
referred to as the Circular No. 72/2014/TT-BTC).
2. When carrying out customs
inspection and supervision of tax refund applications and goods that overseas
passengers have bought in Vietnam and are carrying through tax refund customs
checkpoints, customs officers are required to consult the Circular No.
72/2014/TT-BTC, relevant laws and regulations stated in this procedure.
Article 2. Venue
for customs inspection of tax refund declarations and goods, and customs
supervision
1. Customs authorities shall carry
out customs inspection of tax refund declarations and goods of overseas
passengers at the following venues:
a. International airport:
a1. Noi Bai and Tan Son Nhat
International Airport:
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- As for invoices and tax returns
only declaring hand luggage, customs authorities shall carry out customs
inspection of tax refund declarations and goods at the counter for examination
of invoices, tax refund claims and goods after immigration clearance
(hereinafter referred to as the inspection counter after immigration
clearance);
- As for invoices and tax returns
declaring both checked and hand luggage, customs authorities shall carry out:
+ Checking of tax refund
declarations and checked luggage at the inspection counter prior to check in.
+ Checking of hand luggage at the
inspection counter after immigration clearance.
a2. Other international airport:
Customs authorities shall carry out
customs inspection of tax refund declarations and goods at the counter for
examination of invoices, tax refund claims and goods prior to check in.
b. International seaport:
Customs authorities shall carry out
customs inspection of tax refund declarations and goods at the counter for
examination of invoices, tax refund claims and goods inside of the tax refund
area (hereinafter referred to as the inspection counter of custom authority).
2. Customs authorities shall be
responsible for installing cameras, equipment and machinery items, and
appointing their staff members to supervise goods at all stages from the
inspection counter prior to check in to the flight check-in counter and the
security checkpoint at an international airport (applicable to those with hand
luggage), and from the inspection counter of customs authorities to the
check-in counter to get aboard ships in order to ensure that checked-in or
carry-on goods of overseas passengers which have been already inspected by
customs authorities and on which customs authorities have agreed tax refunds at
the inspection counter of customs authorities or the inspection counter prior
to check in have been aboard aircrafts or ships without being lost and smuggled
back into the domestic market.
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1. At Noi Bai and Tan Son Nhat
International Airport, customs authorities shall calculate the actual amount of
tax refunds to overseas passengers at the inspection counter after immigration
clearance.
2. At other international airports,
customs authorities shall calculate the actual amount of tax refunds to
overseas passengers at the inspection counter prior to check in.
3. At international seaports,
customs authorities shall calculate the actual amount of tax refunds to
overseas passengers at the inspection counter of customs authorities.
Section 2: SPECIFIC
PROVISIONS
A. PROCEDURE FOR
CUSTOMS CLEARANCE, INSPECTION AND SUPERVISION OF GOODS THAT FOREIGNERS AND
VIETNAMESE EXPATRIATES CARRY THROUGH EXIT CHECKPOINTS AT NOI BAI AND TAN SON
NHAT INTERNATIONAL AIRPORT
Article 4. Checking
of tax refund declarations and goods at the inspection counter prior to check
in, and supervision of goods.
Step 1: Checking
tax refund declarations at the inspection counter prior to check in
Once carrying out customs inspection
of tax refund declarations, customs officers are required to check the
following contents:
1. Passports, entry and exit
documents:
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- Foreign or Vietnamese expatriate
nationals stated on passports.
2. Invoices and tax refund
declarations:
a) Invoices and tax refund
declarations are invoices which are issued according to the form recommended in
the Appendix No.3 of the Circular No. 72/2014/TT-BTC by tax-refundable goods
trading companies, or stores or shops of companies, branches or agencies
selling goods to tax-refundable goods trading companies specified in the List
of companies permitted to trade tax-refundable goods released by the General
Department of Vietnam Customs at the website address www.gdt.gov.vn.
b) Invoices and tax refund
declarations have been issued within a maximum of 60 (sixty) days prior to the
date of overseas passengers’ exit.
c) Goods declared on Invoices and
tax refund declarations are those:
- Subjected to value-added tax, and
allowed to carry aboard aircrafts in accordance with laws on the airline
security and safety;
- Not specified in the List of goods
banned for export; the List of exported goods permitted under the export
license granted by the Ministry of Trade (currently the Ministry of Industry
and Trade) or the List of exported goods subjected to the specialized control
in accordance with regulations laid down in the Government's Decree No.
187/2013/ND-CP dated November 20, 2013 and other documents providing guidance
on this Decree.
- Not specified as overseas
passengers’ commodities on which VAT refunds are allowed under the provisions
of the Circular No. 08/2003/TT-BTC of the Ministry of Finance dated January 15,
2003 on providing guidance on VAT refunds applicable to diplomatic missions,
consular posts and representative offices of international organizations in
Vietnam.
- Having their value declared on
invoices and tax refund declarations after being bought at 01 (one) store
within 01 (one) day (even if this value is the aggregated amount from multiple
sales invoices issued by 01 store within 01 day) equal to a minimum level of
more than VND 02 (two) millions.
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In the event that, on invoices and
tax refund declarations, sellers have entered the correct passport number, but
incorrect or unclear full name and nationality of overseas passengers, and
still conform to other requirements stated in the Circular No. 72/2014/TT-BTC,
these ones shall be considered to meet tax refund requirements (in accordance
with the official dispatch No. 3689/TCT-KK of the General Department of Vietnam
Customs dated August 29, 2014)
4. In case one of contents subjected
to customs inspection does not meet stated requirements, customs officers shall
append a stamp to reject VAT refunds as suggested by the following form and
their official stamp, signature and full name to the box “Inspector’s
signature, official stamp and full name specified in Part B of the invoice and
tax refund declaration", and give their explanation for such refusal to
overseas passengers.
Noi
Bai Int’l Airport Customs
(Counter
prior to check in)
REJECTED
Tan
Son Nhat Int’l Airport Customs
(Counter
prior to check in)
REJECTED
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In case all of inspected contents
are identical and compliant, the Step 2 is taken.
Step 2: Inspecting
checked baggage on which VAT refunds are demanded
When carrying out customs inspection
of checked baggage on which overseas passengers demand VAT refunds, customs
officers must take the following actions:
1. Determine whether goods are
subjected to physical verification in accordance with regulations enshrined in
Article 3 of the Circular No. 72/2014/TT-BTC under the following circumstances:
a) Goods have unit prices (including
VAT amount) declared on Invoices and tax refund declarations equal to or
greater than VND 05 (five) millions/item;
b) Total value of goods on which VAT
refunds are demanded (including VAT amount) declared on one or a number of
invoices and tax refund declarations equal to or greater than VND 20
millions/turn/outbound person.
c) Other circumstances shall be
handled under the decision of the Director of the Sub-department of Customs at
Noi Bai and Tan Son Nhat International Airport.
2. Request overseas passengers to
present goods subjected to the physical verification and carry out the physical
verification of such goods by identifying name, quantity, type and brand name
of goods that they carry.
Step 3: Handling
the inspection result
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Noi
Bai Int’l Airport Customs
(Counter
prior to check in)
APPROVED
Tan
Son Nhat Int’l Airport Customs
(Counter
prior to check in)
APPROVED
(Stamp
size: 4 cm in width; 6 cm in length)
2. In case the quantity of goods
that overseas passengers carry is less than that specified in the Part A of the
invoice and tax refund declaration, customs officers shall record the
inspection result at the column of goods name and quantity in the Part B of the
invoice and tax refund declaration as follows:
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b) At the goods quantity: Customs
officers record the actual quantity of goods that overseas passengers carry in
the row with numbered goods at the column of goods name.
Example: In Part A of the invoice
and tax refund declaration include the followings:
No
Name
of goods
Unit
of measurement
Quantity
Unit
price
Amount
(VND)
1
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Item
01
20,000,000
20,000,000
2
B-brand watch
Item
01
5,000,000
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3
Purse
Item
03
1,000,000
3,000,000
4
Nokia cellphone
Item
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6,000,000
12,000,000
5
Silk fabric
Meter
100
30,000
3,000,000
6
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Item
20
30,000
600,000
Total:
43.600.000
Tax rate:
10%
VAT: 4.360.000
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Total payment:
47.960.000
On the assumption that, after
considering declarations provided by overseas passengers and/or the inspection
result, overseas passengers have been found that they do not carry B-brand
watch (the No.2 in Part A of the invoice), and carry 10 palm-leaf conical hats
(the No.6 in Part A of the invoice) and 01 Nokia cellphone (the No.4 in Part A
of the invoice, customs officers shall enter into the column "Name of
goods" and "Quantity" in Part B of the invoice as follows:
No
Name
of goods
Quantity
VAT
amount declared in VAT refund invoice and declaration
VAT
amount refunded to overseas passenger using the formula stated in Article 12
of the Circular 72/2014/TT-BTC of the Minister of Finance
1
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0
2
4
01
3
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10
Total
After finishing entering into the
column of goods name and quantity in Part B of the invoice, customs officers
shall append a stamp to approve VAT refunds by using the stamp format
stipulated in point 1 of this step, and their official stamp, signature and
full name to the box "Inspector’s signature, official stamp and full name”
specified in Part B of the invoice and tax refund declaration.
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Step 4: Returning
tax refund declarations, guiding overseas passengers to go through next
procedure
Customs officers at the inspection
counter prior to check in shall take the following actions:
1. Return inspected passports, entry
and exit documents, invoices and tax refunds and goods to overseas passengers;
2. Guide overseas passengers to take
goods and invoices and tax refund declarations on which the stamp of tax refund
approval has been appended to the goods delivery counter for the purpose of
delivering their goods under the custody of the airline and contact the
inspection counter after immigration clearance to claim the actual amount of
VAT refund to overseas passengers.
Step 5: Supervising
goods from the inspection counter prior to check in to the goods delivery
counter and the security checkpoint (applicable to the case in which passengers
carry their hand luggage)
1. Supervise goods from the
inspection counter prior to check in to the goods delivery counter or carry-on
luggage of departing overseas passengers by technical support (camera) or
direct control of customs officers.
2. The customs supervision of goods
from the counter prior to check in to the goods delivery counter and the
security checkpoint serves the purpose of:
a) Monitoring transportation of
luggage of overseas passengers which have been inspected by customs authorities
and on which VAT refund has been approved from the inspection counter prior to
check in to the goods delivery counter and the security checkpoint to enter
into the immigration clearance area (applicable to the case in which passengers
carry their hand luggage);
b) Finding out any suspicious sign
and trade fraud of overseas passengers on time, and ensuring that inspected
goods will exit along with overseas passengers and will not be smuggled back
into the domestic market.
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Article 5.
Inspection of tax refund declarations and goods, calculation of actual VAT
refund amount, and update on database at the inspection counter after
immigration clearance
Step 1: Checking
tax refund declarations and goods at the inspection counter after immigration
clearance
1. As for invoices and tax refund
declarations only declaring hand luggage:
Checking tax refund declarations and
goods at the inspection counter after immigration clearance for those only
declaring hand luggage shall be conducted in the same manner as mentioned in
step 1, 2 and 3 of the procedure for customs inspection of tax refund
declarations and goods prior to check in under the provisions of Article 4
hereof, but the stamp template in use is the one appended by the inspection
counter after immigration clearance according to the following regulations:
- The stamp template of tax refund
rejection:
Noi
Bai Int’l Airport Customs
(Counter
after immigration clearance)
REJECTED
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(Counter
after immigration clearance)
REJECTED
(Stamp
size: 4 cm in width; 6 cm in length)
- The stamp template of tax refund
approval:
Noi
Bai Int’l Airport Customs
(Counter
after immigration clearance)
APPROVED
Tan
Son Nhat Int’l Airport Customs
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APPROVED
(Stamp
size: 4 cm in width; 6 cm in length)
2. As for invoices and tax refund
declarations declaring both checked and hand luggage:
- Customs authorities shall not
carry out customs inspection of goods and tax refund declarations declaring
checked and hand luggage (already undergone the customs inspection at the
inspection counter prior to check in).
- Customs inspection of hand luggage
at the inspection counter after immigration clearance shall be similar to that
stated in Step 2 Article 4 hereof. Entering the inspection result into the
column of goods name and quantity in Part B of the invoice and tax refund
declaration shall be similar to that stipulated in Clause 2.a and 2.b Step 3
Article 4 hereof.
Step 2. Calculating
the actual VAT refund amount, and updating database at the inspection counter
after immigration clearance
1. Calculating the actual amount of
VAT refund to overseas passengers shall be carried out as follows:
- Based on the result of customs
inspection of tax refund declarations and goods, calculate the actual amount of
VAT refund to overseas passengers equal to 85% of the actual VAT amount imposed
on goods that overseas passengers carry through exit checkpoints at the column
“VAT refund amount” declared on the invoice and tax refund declaration.
- Enter the actual amount of VAT
refund to overseas passengers into the column “VAT refund amount” into Part B
of the invoice and tax refund declaration;
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2. After finishing customs
inspection and calculation of VAT amount, customs officers shall take the
following actions:
- Return inspected passports, entry
and exit documents, invoices and tax refund declarations and goods which have
been checked and stamped for confirmation to overseas passengers.
- Guide them to contact the tax
refund counter of the bank as a tax refund agent to receive their tax refund;
- Enter into the logbook or
computers to keep an update of database of VAT refunds to overseas passengers
by day/month/quarter/year according to the form given in the Appendix 4 of the
Circular No. 72/2014/TT-BTC.
Flowchart of inspection of tax
refund declarations and goods, and customs supervision of goods, calculation of
actual VAT refund amount stated in Article 4 and Article 5 shall conform to the
Appendix issued together with this procedure (flowchart No. 1, 2 and 3).
B. PROCEDURE FOR
CUSTOMS CLEARANCE, INSPECTION AND SUPERVISION OF GOODS THAT FOREIGNERS AND
VIETNAMESE EXPATRIATES CARRY THROUGH EXIT CHECKPOINTS AT DA NANG AND CAM RANH
INTERNATIONAL AIRPORT
Article 6.
Inspection of tax refund declarations and goods, calculation of actual VAT
refund amount, and update on database at the inspection counter prior to check
in and supervision of goods
Step 1: Checking
tax refund declarations at the inspection counter prior to check in: carried
out in the same manner as mentioned in Step 1 Article 4 hereof.
In case one of contents subjected to
customs inspection does not meet stated requirements, customs officers shall
append a stamp to reject VAT refunds as suggested by the following form and
their official stamp, signature and full name to the box “Inspector’s
signature, official stamp and full name specified in Part B of the invoice and
tax refund declaration", and give their explanation for such refusal to
overseas passengers.
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(Counter
prior to check in)
REJECTED
Cam
Ranh Int’l Airport Customs
(Counter
prior to check in)
REJECTED
(Stamp
size: 4 cm in width; 6 cm in length)
In case all of inspected contents
are identical and compliant, the Step 2 is taken.
Step 2: Checking
goods on which VAT refunds are demanded: carried out in the
same manner as mentioned in Step 2 Article 4 hereof.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case overseas passengers carry an
adequate and correct amount of goods declared on the invoices and tax refund
declarations already presented, customs officers shall append a stamp to
approve VAT refunds and their official stamp, signature and full name to the
box "Inspector’s signature, official stamp and full name” specified in
Part B of the invoice and tax refund declaration by using the following form.
Da Nang
Int’l Airport Customs
(Counter
prior to check in)
APPROVED
Cam
Ranh Int’l Airport Customs
(Counter
prior to check in)
APPROVED
(Stamp
size: 4 cm in width; 6 cm in length)
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Step 4: Calculating
tax refund amount, returning tax refund declarations, guiding overseas passengers
to go through procedures for delivering their goods under the custody of the
airline and receiving tax refunds
Customs officers at the inspection
counter prior to check in shall take the following actions:
- Calculate the actual amount of VAT
refund to overseas passengers specifically as follows:
+ Based on the result of customs
inspection of tax refund declarations and goods, calculate the actual amount of
VAT refund to overseas passengers equal to 85% of the actual VAT amount imposed
on goods that overseas passengers carry through exit checkpoints at the column
“VAT refund amount” declared on the invoice and tax refund declaration.
+ Enter the actual amount of VAT
refund to overseas passengers into the column “VAT refund amount” into Part B
of the invoice and tax refund declaration;
+ Append signature, official stamp
next to or underneath the actual amount of VAT refund to overseas passengers
already entered into the column “VAT refund amount” in Part B of the invoice
and tax refund declaration;
- Return inspected passports, entry
and exit documents, invoices and tax refunds and goods to overseas passengers;
- Enter into the logbook or
computers to keep an update of database of VAT refunds to overseas passengers
by day/month/quarter/year according to the form given in the Appendix 4 of the
Circular No. 72/2014/TT-BTC.
Step 5: Supervising
goods from the inspection counter prior to check in to the flight check-in
counter and at the security checkpoint (applicable to the case in which
passengers carry their hand luggage): carried out in the
same manner as mentioned in Step 5 Article 4 hereof.
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C. PROCEDURE FOR
CUSTOMS CLEARANCE, INSPECTION AND SUPERVISION OF GOODS THAT FOREIGNERS AND
VIETNAMESE EXPATRIATES CARRY THROUGH EXIT CHECKPOINTS AT INTERNATIONAL SEAPORTS
Article 7.
Circumstance under which exit procedures are implemented at tax refund
checkpoints
Step 1: Checking
tax refund declarations at the inspection counter of customs authority
Once carrying out customs inspection
of tax refund declarations, customs officers are required to check the
following contents:
1. Passport, entry and exit document
and visit pass of passengers (if applicable):
- Passports, entry and exit
documents issued abroad and still valid;
- Passenger’s visit pass issued by
the border guard and still valid;
- Foreign or Vietnamese expatriate
nationals stated on such passport or entry and exit document.
2. Invoices and tax refund
declarations:
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b) Invoices and tax refund
declarations have been issued within a maximum of 60 (sixty) days prior to the
date of overseas passengers’ exit.
c) Goods declared on Invoices and
tax refund declarations are those:
- Belonging to BAT-paying entities
stipulated by laws;
- Falling outside of the List of
goods banned for export; the List of exported goods permitted under the export
license granted by the Ministry of Trade (currently the Ministry of Industry
and Trade) or the List of exported goods subjected to the specialized control
in accordance with regulations laid down in the Government's Decree No.
187/2013/ND-CP dated November 20, 2013 and other documents providing guidance
on this Decree.
- Not specified as overseas
passengers’ commodities on which VAT refunds are allowed under the provisions
of the Circular No. 08/2003/TT-BTC of the Ministry of Finance dated January 15,
2003 on providing guidance on VAT refunds applicable to diplomatic missions,
consular posts and representative offices of international organizations in
Vietnam.
- Having their value declared on
invoices and tax refund declarations after being bought at 01 (one) store
within 01 (one) day (even if this value is the aggregated amount from multiple
sales invoices issued by 01 store within 01 day) equal to a minimum level of
more than VND 02 (two) millions.
3. Comparing information provided on
invoices and tax refund declarations such as full name, nationality, number of
passport or entry and exit document, entry and exit date, etc.) with those
declared on passports or entry and exit documents, or the visit pass (if
applicable). All information must be identical.
In the event that, on invoices and
tax refund declarations, sellers have entered the correct passport number, but
incorrect or unclear full name and nationality of overseas passengers, and
still conform to other requirements stated in the Circular No. 72/2014/TT-BTC,
these ones shall be considered to conform to tax refund requirements (in
accordance with the official dispatch No. 3689/TCT-KK of the General Department
of Vietnam Customs dated August 29, 2014)
4. In case one of contents subjected
to customs inspection does not meet stated requirements, customs officers shall
append a stamp to reject VAT refunds as suggested by the following form and
their official stamp, signature and full name to the box “Inspector’s
signature, official stamp and full name specified in Part B of the invoice and
tax refund declaration", and give their explanation for such refusal to
overseas passengers.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs
Inspection Counter of Nha Rong Khanh Hoi Int’l Seaport)
REJECTED
Da
Nang Int’l Seaport Customs
(Customs
Inspection Counter of Da Nang Int’l Seaport)
REJECTED
Nha
Trang Int’l Seaport Customs
(Customs
Inspection Counter of Nha Trang Int’l Seaport)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Stamp
size: 4 cm in width; 6 cm in length)
In case all of inspected contents
are identical and compliant, the Step 2 is taken.
Step 2: Inspecting
goods on which VAT refunds are demanded
When carrying out customs inspection
of goods on which overseas passengers demand VAT refunds, customs officers must
take the following actions:
1. Determine whether goods are
subjected to physical verification in accordance with regulations enshrined in
Article 3 of the Circular No. 72/2014/TT-BTC under the following circumstances:
a) Goods have unit prices (including
VAT amount) declared on Invoices and tax refund declarations equal to or
greater than VND 05 (five) millions/item;
b) Total value of goods on which VAT
refunds are demanded (including VAT amount) declared on one or a number of
invoices and tax refund declarations equal to or greater than VND 20
millions/turn/outbound person.
c) Under other circumstances, the
decision of the Director of the Seaport Customs Sub-department shall be
applied.
2. Request overseas passengers to
present goods subjected to the physical verification and carry out the physical
verification of such goods by identifying name, quantity, type and brand name
of goods that they carry.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. In case overseas passengers carry
an adequate and correct amount of goods declared on the invoices and tax refund
declarations already presented, customs officers shall append a stamp to
approve VAT refunds and their official stamp, signature and full name to the
box "Inspector’s signature, official stamp and full name” specified in Part
B of the invoice and tax refund declaration by using the following form.
Nha
Rong Khanh Hoi Int’l Seaport Customs
(Customs
Inspection Counter of Nha Rong Khanh Hoi Int’l Seaport)
APPROVED
Da
Nang Int’l Seaport Customs
(Customs
Inspection Counter of Da Nang Int’l Seaport)
APPROVED
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs
Inspection Counter of Nha Trang Int’l Seaport)
APPROVED
(Stamp
size: 4 cm in width; 6 cm in length)
2. In case the quantity of goods
that overseas passengers carry is less than that specified in the Part A of the
invoice and tax refund declaration, customs officers shall record the
inspection result at the column of goods name and quantity in the Part B of the
invoice and tax refund declaration as follows:
a) At the column of goods name: Customs
officers do not describe goods name in the same manner as in the Part A of the
invoice and tax refund declaration, but they have to enter the goods name into
Part B of the invoice and tax refund declaration by numbering such goods as
mentioned in Part A of the invoice and tax refund declaration;
b) At the goods quantity: Customs
officers record the actual quantity of goods that overseas passengers carry in
the row with numbered goods at the column of goods name.
Example: In Part A of the invoice
and tax refund declaration include the followings:
No
Name
of goods
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Quantity
Unit
price
Amount
1
Handbag A
Item
01
20,000,000
20,000,000
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
B-brand watch
Item
01
5,000,000
5,000,000
3
Purse
Item
03
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3,000,000
4
Nokia cellphone
Item
02
6,000,000
12,000,000
5
Silk fabric
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
100
30,000
3,000,000
6
Palm-leaf conical
hat
Item
20
30,000
600,000
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
43,600,000
Tax rate:
10%
VAT: 4,360,000
Total payment:
47,960,000
On the assumption that, after
considering declarations provided by overseas passengers and/or the inspection
result, overseas passengers have been found that they do not carry B-brand
watch (the No.2 in Part A of the invoice), and carry 10 palm-leaf conical hats
(the No.6 in Part A of the invoice) and 01 Nokia cellphone (the No.4 in Part A
of the invoice, customs officers shall enter into the column "Name of
goods" and "Quantity" in Part B of the invoice as follows:
No
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Quantity
VAT
amount declared in VAT refund invoice and declaration
VAT
amount refunded to tourist using the formula stated in Article 12 of the
Circular 72/2014/TT-BTC of the Minister of Finance
1
2
0
2
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
01
3
6
10
Total
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
After finishing entering into the
column of goods name and quantity in Part B of the invoice, customs officers
shall append a stamp to approve VAT refunds by using the stamp format
stipulated in point 1 of this step, and their official stamp, signature and
full name to the box "Inspector’s signature, official stamp and full name”
specified in Part B of the invoice and tax refund declaration.
3. In case overseas passengers do
not carry all of goods declared on the invoice and tax refund declaration
already presented (except for those goods not subjected to the physical
verification), customs officers shall append a stamp to reject VAT refunds by
using the stamp format stipulated in Clause 4 Step 1 Article 4 Part C Section 2
hereof, and their official stamp, signature and full name to the box
"Inspector’s signature, official stamp and full name” specified in Part B
of the invoice and tax refund declaration.
Step 4: Calculating
tax refund amount, returning tax refund declarations, guiding overseas
passengers to go on next procedures for receiving tax refunds
Customs officers at the inspection
counter of customs authorities shall take the following actions:
- Calculate the actual amount of VAT
refund to overseas passengers specifically as follows:
+ Based on the result of customs
inspection of tax refund declarations and goods, calculate the actual amount of
VAT refund to overseas passengers equal to 85% of the actual VAT amount imposed
on goods that overseas passengers carry through exit checkpoints at the column
“VAT refund amount” declared on the invoice and tax refund declaration.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Append signature, official stamp
next to or underneath the actual amount of VAT refund to overseas passengers
already entered into the column “VAT refund amount” in Part B of the invoice
and tax refund declaration;
- Return inspected passports, entry
and exit documents, invoices and tax refunds and goods to overseas passengers;
- Enter into the logbook or
computers to keep an update of database of VAT refunds to overseas passengers
by day/month/quarter/year according to the form given in the Appendix 4 of the
Circular No. 72/2014/TT-BTC.
Step 5:
Supervising goods from the inspection counter of customs authority to the
counter for check in aboard outgoing ships
1. Supervise goods from the
inspection counter of customs authority to the security checkpoint for check in
aboard outgoing ships by using technical support (camera) or direct monitoring
of customs officers.
2. Supervising goods from the
inspection counter of customs authority to the counter for check in aboard
outgoing ships is aimed at:
a) Monitoring transportation of
goods and luggage of overseas passengers which have been inspected by customs
authorities and on which VAT refund has been approved from the inspection
counter of customs authority to the counter for check in aboard outgoing ships;
b) Finding out any suspicious sign
and trade fraud of overseas passengers on time, and ensuring that inspected
goods will exit along with overseas passengers and will not be smuggled back
into the domestic market.
3. Customs officers shall be
assigned to carry out direct supervision or monitoring at the camera system
control center (if any), and once detecting any suspicious sign of illegally
transporting goods inspected by customs authorities and approved for VAT
refunds at the inspection counter of customs authority, they shall be
responsible for punctually reporting to the relevant leadership or mobile
supervision unit and the division in charge of checking invoices and tax refund
declarations in order to carry out direct inspection and prevent any violation
on time.
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Article 8.
Circumstance under which ships do not implement exit procedures at tax refund
checkpoints but sail into other seaports
Customs authorities shall not
approve VAT refunds on goods that overseas passengers bought in Vietnam in the
event that the ship carrying these goods has not exited at the tax refund
checkpoint and sailed into other checkpoints other than such tax refund
checkpoint to exit.
Section
3: IMPLEMENTATION
Article 9.
Responsibilities of the Customs Department at the checkpoint in charge of tax
refund to overseas passengers
The Customs Department at cities or
provinces where the checkpoint in charge of tax refund to overseas passengers
is located shall assume the following responsibilities:
1. Provide guidance on and direct
implementation of the Circular No. 72/2014/TT-BTC and provisions laid down in
this procedure in accordance with legal regulations;
2. Carry out the biannual
examination of how the Customs Subdepartment at international airport and
seaport in charge of tax refunds to overseas passengers organizes the
implementation of the Circular No. 72/2014/TT-BTC and provisions laid down in
this procedure;
3. Send timely report and
recommendations to deal with any difficulty in the course of implementing the
Circular No. 72/2014/TT-BTC and this procedure to the General Department of
Vietnam Customs.
Article 10.
Responsibilities of the Customs Subdepartment at the checkpoint in charge of
tax refund to overseas passengers
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Organize the implementation of
the Circular No. 72/2014/TT-BTC and this procedure in accordance with legal
regulations;
2. Appoint, organize and guide
customs officers on duty to comply with the Circular No. 72/2014/TT-BTC and
this procedure;
3. Provide assistance and
instructions to overseas passengers to complete procedures for customs
inspection of tax refund declarations and goods in a sufficient and timely
manner and not to cause any discomfort for them;
4. Send timely report and
recommendations to deal with any difficulty in the course of implementing the
Circular No. 72/2014/TT-BTC and this procedure to the Customs Department as a
direct management unit.
Article 11.
Responsibilities of customs officers.
Customs officers charged with
inspecting invoices and tax refund declarations and goods shall take the
following responsibilities:
1. Comply with the Circular No.
72/2014/TT-BTC and this procedure;
2. Comply with assignments,
directions and inspection requirements of the leadership;
3. Bear legal liability and be held
accountable to superior-level management in the course of performing assigned
duties stated in this procedure and relevant regulations;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
ATTACHED FILE
