Procedures for requesting certification of tax exemption for imported alcohol, beer and tobacco

Procedure name Procedures for requesting certification of tax exemption for imported alcohol, beer and tobacco
Decision issued 764/QD-BTC
How to perform Organizations and individuals submit applications directly or by post to the Ministry of Foreign Affairs.
Resolution deadline Within 05 working days from the date of receipt of the written request.
Implementation object Foreign organizations and individuals enjoying privileges and immunities are exempt from import tax
Implementing agencies Foreign Office
Result Document confirming the Ministry of Foreign Affairs on the list of imported alcohol, beer, and cigarettes exceeding the tax-exempt quantity. 8. Fees and charges: None
Fees and charges Not available
Requires implementation conditions Subjects specified in Points a and b, Clause 1, Article 5 of Decree No. 134/2016/ND-CP include: - Diplomatic missions and consulates are allowed to import or temporarily import tax-free goods according to the list of goods. items and quantities specified in Appendix I issued with this Decree. 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 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. 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. Tax-free import exceeding the quantity of alcohol, beer, and tobacco products specified in Appendix I issued with Decree No. 134/2016/ND-CP to serve diplomatic activities. Quantity of tax-free imported alcohol, beer, and cigarettes is carried out according to confirmation by the Ministry of Foreign Affairs.
Legal grounds – 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 detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.

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