Procedures for re-grant of the list of duty-free import goods and the offset deduction voucher

ASC Logistics would like to introduce to you the procedures for re-listing of duty-free import goods and the Subsidiary Tracking Sheet:

Promulgated in Decision 1842 / QD-BTC dated 30/7/2014

1. Order of implementation:

- Step 1: Organizations and individuals submitting dossiers for re-grant of the list of duty-free import goods and resumption tracking cards.

- Step 2: The customs office shall receive and check the dossier and re-issue the list and the follow-up sheet:

+ In case of loss of the list of duty-free goods: The customs office that locates the re-issue shall base on the application file and the declaration document supplied by the enterprise: (i) notify the customs department of the province or city; the canceled list and (ii) 01 copy of the list of duty-free imported substitutes.
+ In case of losing follow-up ticket
+ The customs office which locates the re-issue shall, based on the declaration dossier, lose the re-registration slip and request the re-issue of the enterprise. (I) Notify the customs department of the province or city of the cancellation of the voucher under backtracking has been issued but lost; (ii) At the same time, before considering the re-grant, the provincial / municipal Customs Departments shall send written certifications of the quantity of goods already imported by the enterprise subject to tax exemption according to the already issued list and backtrace. clearly stating the number of the list, reconciliation tracking sheet and date of issue);
Customs offices of provinces and cities within 10 days from the date of receipt of the documents of the customs office that re-issues: (i) Checking and comparing import goods dossiers; import and export data system, determine the quantity of duty-free imported goods according to the list of duty-free imported goods and the lost tariff registrations already granted, and (ii) the customs office where the re-issue; Failing to handle tax exemption for subsequent lots of goods on the list of duty-free imported goods and lost tax registrations;

+ The customs office of the re-issuing place, after receiving all documents certifying the provincial / municipal Customs Departments on the volume of goods imported by the enterprise according to the list of duty-free and A copy of the backtrace has been issued, implemented: (i) Sum number of goods which enterprises have imported duty-free according to the list of tax-free import goods and the certificate of deduction already granted; (ii) Check and determine the number of goods exempt from import tax to create fixed assets of the project and the use of such goods before the reissuance of the lost tax stamp; (iii) Re-issuance of the new Subtraction Notification Form for the remaining unregistered quantity of the lost Subscriber Tracking Sheet; (iv) Specifying the reissued Submission Counter Sheet: "REF 1"; (v) Dealing with breaches of regulations on record keeping, vouchers.

2. Method of payment: Pay directly at the customs office.

3. Composition and number of dossiers:

* Profile component:

- An official letter requesting the re-grant of the list of duty-free imported goods and the enterprise's disciplinary tracking slip: 01 original, clearly stating:

+ The reason for the loss of the list of duty-free imported goods and the deduction tracking cards;
+ Name, quantity and value of goods according to the list of duty-free goods already registered;
+ The name, quantity and value of goods actually imported according to the list of duty-free import goods already registered;
+ The name, quantity and value of the remaining goods not yet imported according to the list of duty-free import goods already registered;

- The entire customs declaration of the quantity of goods imported according to the list and the registered registrations: Submit the original and submit the photocopy;
- A list of goods declarations already imported: 01 original;
- The list of duty-free and customs-cleared goods to be cleared by the customs office where the procedures for importing the last consignment lot are completed before being lost: 01 copy certified by the customs office of the importing country.

* Number of files: 01 set

Application for re-issuance of the list of tax-free imported goods

4. Time limit for settlement:

- 05 working days from the date of receipt of the written confirmation of the Customs Department of the province or city.
- Within 10 days after receiving the documents of the customs office that re-issues the certificate, the provincial / municipal customs department shall send a written certification of the quantity of goods which the enterprise has imported according to the list and the re-monitoring slip.

5. Objects of implementing administrative procedures: Enterprises.

6. Agencies implementing administrative procedures:

- The competent agency shall decide: The provincial / municipal Customs Department.

- Authorized or decentralized authority or authority (if any): no

- The agency directly implementing the administrative procedure: The customs department where the application for re-issuance is made;

- Coordinating agencies (if any): Customs Departments of other provinces and cities.

7. Results of implementation of administrative procedures:

- For loss of Category: 01 copy of the list of duty-free imported goods replacing the list of lost imports;

- For loss of reconciliation tracking cards: new reissue tracking cards shall be re-issued for the quantity of the remaining goods not yet imported by the lost subscriber registration cards; Specify the re-issue cancellation form: "RE-1";

8. Fees and charges: None

9. Name of application form: None

10. Requirements and conditions for implementation of administrative procedures:

- Confirmation by other local Customs Departments of the loss of the list of duty-free imported goods and the deduction register

- Commitment of the enterprise on the contents declared in the dossier of application for re-issuance of the list and back-tracking sheet.

11. Legal grounds of administrative procedures:

- Import and Export Tax Law No. 45/2005 / QH11 dated 14/6/2005;
- Decree No. 87/2010 / ND-CP dated 13 August 2010 of the Government detailing the implementation of a number of articles of the Law on Export and Import Duties;
- Circular No. 128/2013 / TT-BTC dated 10 September 2013 of the Ministry of Finance providing for customs procedures; Customs inspection and supervision; export tax, import tax and tax administration for export and import goods.