Procedures for granting tax-free quota books for goods of foreign organizations and individuals enjoying privileges and immunities

+ Submit by post.

– In case of issuance of tax exemption quota books under the authority of the Ministry of Foreign Affairs: Department of State Protocol (Ministry of Foreign Affairs) or an agency authorized by the Ministry of Foreign Affairs.

– Article 5 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on export tax and import tax.

– Clause 2, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 of The Government regulates in detail a number of articles of the Law on Export Tax and Import Tax.

a) Agencies, organizations, and individuals submit dossiers to request a tax exemption allowance book to the Department of State Protocol - Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs, including:

– Diplomatic missions and consulates are allowed to import and temporarily import tax-free goods according to the list and quantity specified in Appendix I issued with Decree No. 134/2016/ND-CP . Diplomatic officers and consular officers are allowed to import and temporarily import tax-free goods according to the list and quantity specified in Appendix II issued together with Decree No. 134/2016/ND-CP. Technical and administrative staff of diplomatic missions and consular staff of consulates are allowed to import and temporarily import duty-free goods according to the list and quantity specified in Appendix III issued herewith. according to Decree No. 134/2016/ND-CP.

– Representative agencies of international organizations under the United Nations system and officials of this agency are allowed to import and temporarily import duty-free goods according to the list and quantity specified in Appendix I and II issued. attached to Decree No. 134/2016/ND-CP.

b) Organizations and individuals submit dossiers to request a tax exemption allowance book to the Customs Department of the province or city where the agency or organization is headquartered, including:

– Representative agencies of international organizations outside the United Nations system, members of this agency are exempt from import tax according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member.

– Representative agencies of non-governmental organizations and members of this agency are exempt from import tax according to the provisions of agreements between the Government of Vietnam and that non-governmental organization.

Step 2: Customs Department of provinces and cities/The Department of State Protocol (Ministry of Foreign Affairs) or an agency authorized by the Ministry of Foreign Affairs is responsible for notifying the organization or individual sending the dossier about receiving the dossier, checking the dossier, and requesting the sender. Documents to supplement missing documents, notification of results of handling administrative procedures.

  a) HProposal documents for agencies and organizations:

  – Literature bApplication for issuance of Tax Exemption Norm Book or additional quantity hmetabolized into STax exemption quota according to Form No. 01 or Form No. 01a, Appendix VII issued by the GovernmentAttached is Nghdecided No. 18/2021/ND-CP: 01 bchhin;

– Document announcing the establishment of a representative agency in Vietnam when granting the first tax exemption quota book: 01 photocopy;

  – Githat proof sheet dcompleted vitLove Xuexport or importe hauthorization or transfer in the case of subjects specified in Points a and b, Clause 1, Article 5 Decree No. 134/2016/ND-CP eProposal to provide additional quantity of vehicles car, vehicle gmclick on STax exemption allowance: 01 photocopy;

  - Thing international treaty or agreement between Chphoto phbetween Vietnam and non-governmental organizationsphoto phbrew fresh waterWho has regulations?Specify type vah dQuantitative htransform your eyesTax exemption: 01 photocopy;

  – QuyPrime Minister's tax exemption decision Chphoto phIn case an international treaty or agreement between Chphoto phbetween Vietnam and non-governmental organizationsphoto phbrew fresh waterI don't specifySpecify type vah dQuantitative htransform your eyesTax exemption (for subjects specified in Points c and d, Clause 1, Article 5 Decree No. 134/2016/ND-CP): 01 bphoto.

b) Dossier to request issuance of Tax Exemption Allowance Book for individuals:

  – Literature bApplication for issuance of Tax Exemption Norm Book or additional quantity hmetabolized into Stax exemption quota according to Form No. 02 or Form No. 02i, Appendix VII issued by the GovernmentAttached is Nghdecided No. 18/2021/ND-CP: 01 bchhin;

  – ChID card issued by the Ministry of Foreign Affairs for the subjects specified in Points a and b, Clause 1, Article nay: 01 bphotograph;

  – Githat proof sheet dcompleted vitLove Xuexport or importe hauthorization or transfer in the case of subjects specified in Points a and b, Clause 1, Article nah dProposal to provide additional quantity of vehicles car, vehicle gmGo to the Book Tax exemption norms: 01 photocopy.

– Work permit or document with equivalent legal value issued by a competent authority to members of international organizations and non-governmental organizations (for subjects specified in points c and d Clause 1, Article 5, Decree No. 134/2016/ND-CP): 01 bphotograph;

  - Thing international treaty or agreement between Chphoto phbetween Vietnam and non-governmental organizationsphoto phbrew fresh waterWho has regulations?Specify type vah dQuantitative htransform your eyesTax exemption: 01 photocopy;

  – QuyPrime Minister's tax exemption decision Chphoto phIn case of an international treaty or agreement between Chphoto phbetween Vietnam and non-governmental organizationsphoto phbrew fresh waterI don't specifySpecify type vah dQuantitative htransform your eyesTax exemption (for subjects specified in Points c and d, Clause 1, Article 5 Decree No. 134/2016/ND-CP): 01 bphoto.

3.1.2 In case the issuance of tax exemption quota books falls under the authority of the Ministry of Foreign Affairs

a) Dossier to request issuance of Tax Exemption Norm Book for agencies and organizations:

  – Written request for issuance of tax-free quota book or additional tax-free goods quantity from diplomatic missions, consulates/representative agencies of international organizations under the United Nations system Form No. 01 in Appendix VII issued with Decree No. 18/2021/ND-CP: 01 original copy.

  – Documents proving the completion of re-export or destruction or transfer in cases where the subjects specified in Points a and b, Clause 1 of this Article request an additional quantity of cars and motorbikes to be added. Tax exemption allowance book: 01 photocopy;

  – International treaty or agreement between the Government of Vietnam and foreign non-governmental organizations There are specific regulations on the types and quantities of duty-free goods: 01 photocopy;

b) Dossier to request issuance of Tax Exemption Allowance Book for individuals:

– Document requesting issuance of tax-free quota book or additional tax-free goods quantity of individuals belonging to diplomatic missions, consulates/representative agencies of international organizations under the United Nations system incubated according to Form No. 02 in Appendix VII issued with Decree No. 18/2021/ND-CP: 01 original copy.

– Identity card issued by the Ministry of Foreign Affairs for subjects specified in Points a and b, Clause 1 Thing 5 Decree No. 134/2016/ND-CP: 01 photocopy;

– Documents proving completion of re-export or destruction or transfer in the case of subjects specified in Points a and b, Clause 1 Thing 5 Decree No. 134/2016/ND-CP requesting additional quotas for cars and motorbikes in the tax exemption quota book: 01 photocopy.

– International treaties or agreements between the Government of Vietnam and foreign non-governmental organizations There are specific regulations on the types and quantities of duty-free goods: 01 photocopy;