PROCEDURES FOR REGISTRATION OF THE LIST OF DUTY - FREE IMPORT - EXPORT GOODS

ASC Logistics Vietnam would like to introduce a procedure that many organizations are facing difficulties and have no way to deal with that is registering the list of import and export duty free.

PROCEDURES FOR REGISTRATION OF THE LIST OF DUTY-FREE IMPORT - EXPORT GOODS

1. To register the list of import and export goods eligible for tax exemption

The order of execution:

Step 1: Taxpayers register the list of export and import goods according to the time and place of registration as prescribed.

Specifically: Taxpayers must register the List of Imports and Exports subject to tax exemption (Form No.13 / DKKMMT / TXNK Appendix VI issued together with Circular No. 38/2015 / TT-BTC dated March 25 / 2015) before carrying out procedures for import or export of goods subject to duty exemption under the provisions of Clause 1, Article 104 of Circular No. 38/2015 / TT-BTC dated March 25, 2015;

Registrar: The Customs Department of the province or city where the investment project is executed, for projects where the customs department where the investment project is located or the customs department of the province or city where the head office is located For projects that can not be identified, the customs department where the investment projects are executed or the nearest provincial / municipal Customs Departments for the provinces or cities do not have customs offices.

Where a provincial / municipal Customs Department manages a number of provinces, apart from the above-mentioned register-registering units, the directors of the provincial / municipal Customs Departments shall consider and decide to assign the Customs Sub-Departments to manage them. In the province where the investment project is located, it shall register the list of duty-free goods imported for projects in that locality.

Step 2: The customs office shall have to receive and examine the dossier and register the list of duty-free goods.

2. How to perform:

Organizations and individuals registering the list of tax exemption (except for cases where the list of tax exemption items can not be registered via the system);

- Submitting the dossier for registration of the direct exemption list at the customs office;

- Through the mail.

3. Composition, number of records:

* Profile component:

a / An official dispatch requesting the registration of the list of duty-free import goods, clearly stating the goods number and reasons for tax exemption, made according to the form issued together with the Finance Ministry's Circular No. 38/2015 / TT-BTC of March 25, The copy of Form No. 14 / CVDKDMMT / TXNK, Appendix VI): 01 original;

b / The list of import or export goods eligible for tax exemption (in case of failure to register the list on the system): To submit two originals enclosed with 01 deduction monitoring card (according to form No. 15 / PTDTL / TXNK Annex VI issued together with Circular No. 38/2015 / TT-BTC dated March 25, 2015); Inside:

- The list of duty-free import goods suited to the production and business lines, the objectives and scope of the project and the reconciliation sheet shall be formulated once for the whole project or for each phase. Project implementation, each project item (if in the investment certificate issued by the competent authority or economic feasibility study, technical and scientific documents of the project). Projects are carried out in each stage or each work item), or built for each combination or line if the goods are a system of machinery and equipment chains.

- Where the list has been registered for the whole project or for each period, for each item, work, combination or chain, there is an error or need to be changed, the customs declarer shall be subject to the amendment. Have documents and documents submitted to the customs office before the time of importation of the goods to prove that the addition or adjustment is appropriate to the needs of the project.

* Number of files: 01 set

4. Processing time:

+ 03 working days after receiving the dossier, the customs office shall reply in writing (clearly stating the reason) in case the dossier is incomplete.

- Within 10 working days after receiving the dossier, the customs office shall check and compare the documents and vouchers in the dossier:

If detecting that goods are not subject to tax exemption as prescribed, they shall not register the list of tax-free export or import goods and issue written replies to the enterprises.
In cases where the projects are detected in the fields or geographical areas entitled to investment preferences but the goods on the list of tax-exempt export or import goods are incompatible with the objectives and sizes of the projects, they shall guide and notify the enterprises Knowing how to readjust the list of duty-free goods exported and imported;

Where there is not enough ground to identify goods not entitled to tax exemption according to the above-said point a.1, they shall approve the contents of self-declaration by the category registrants, record them in the monitoring books and affix stamps on them. Two copies of the list of tax-free and duty-free goods exported and imported and one copy of the counting slip (one copy of the list of tax-free and duty-free goods exported and imported; Submitting to the customs offices the customs clearance for the actually imported or exported goods and the customs office of the locality where they keep one copy of the list of import and export goods subject to tax exemption) in the case of registration of the list of paper;

In cases where, at the time of registration, the list of duty-free goods has not enough grounds to determine that the goods satisfy the conditions specified at Points a and c, Clause 7, Article 103, the customs offices where the registration of the list of notes on the list and follow-up tabs to conduct the inspection and comparison when importing or conducting post-customs clearance inspection;

To make comments and notes on the list of duty-free goods on the extent of results of examination of dossiers of registration of lists so that the customs sub-departments carrying out the import or export procedures shall carry out the inspection and comparison when importing or re- to organize the post-customs clearance inspection.

PROCEDURES FOR REGISTRATION OF THE LIST OF DUTY-FREE IMPORT - EXPORT GOODS

5. Objects of implementing administrative procedures: Organizations and individuals.

6. Agencies implementing administrative procedures:

a / Competent agencies: provincial / municipal Customs Departments;

b) Authorized or decentralized authority or authority (if any): The Customs Department selects a unit capable of registering the List of Dutiable Goods.

c / Agencies directly implementing administrative procedures: Customs Departments of provinces, cities or selected units;

d) Coordinating agencies (if any): None.

7. Results of implementing administrative procedures:

+ Electronic: issue general management code, enter information processing results into the system, feedback to the enterprise.

+ Manual: Stamp affirmation on the list, follow-up deduction sheet, reply reason for not registering the list.

8. Fees and Charges: None

9. Forms and procedures:

+ Forms issued together with Circular No. 38/2015 / TT-BTC dated March 25, 2015.
+ Form No. 14 / CVDKDMMT / TXNK - The official letter of registration of the list of duty-free goods imported to create fixed assets;

+ Form No. 13 / DKDMMT / TXNK - List of goods exempt from import tax and export;

+ Form No. 15 / PTDTL / TXNK - The stamp of subtraction of import goods under the investment projects on import tax exemption.

10. Requirements and conditions for implementing administrative procedures:

This procedure applies to cases where duty-free export or import goods must register the list of tax exemption items specified in Clause 1, Article 104 of Circular No. 38 / 2015 / TT-BTC dated March 25, 2015.

11. Legal basis 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. 38/2015 / TT-BTC dated March 25, 2015 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.