Procedures for reduction of export tax and import tax after customs clearance fall under the jurisdiction of the Customs Department

– Submit by post.

– Submit via the electronic data processing system of the customs authority.

– Authority or competent person authorized or decentralized to implement (if any): No.

– Agency directly implementing administrative procedures: Customs Branch, Customs Department.

– Coordinating agency (if any): General Department of Customs.

– Customs Law No. 54/2014/QH13.

– Article 32 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 16 Article 1 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 regulating expenditures detailing a number of articles of the Law on Export Tax and Import Tax.

Step 1: Taxpayers submit documents requesting tax reduction to the Customs office where customs procedures are carried out after the time of customs procedures.

Step 2: The Customs Department of provinces and cities checks information, evaluates the accuracy and completeness of documents and decides to reduce taxes or notify taxpayers of the reason for not being subject to tax reduction and the amount of tax payable. .

In case the dossier is incomplete, the customs authority shall notify the taxpayer within 03 working days from the date of receipt of the dossier.

In case it is necessary to physically inspect goods that have passed through the customs supervision area to have sufficient grounds for tax reduction, issue a decision on post-customs clearance inspection at the taxpayer's headquarters and carry out the following tasks. specified in this Point within a maximum period of 40 days from the date of receipt of complete documents

– Insurance contract, notice of compensation payment from the insured organization (if any), in case the insurance contract does not include tax compensation content, confirmation from the insurance organization must be required; Contract or minutes of compensation agreement of the carrier in case of loss caused by the carrier (if any): 01 photocopy;

– Minutes confirming the cause of damage from the authorities in the area where the damage occurred (minutes confirming the fire from the fire prevention and fighting police agency of the locality where the fire occurred; written confirmation received from one of the following relevant agencies and organizations: Commune, Ward or Town Police Department; Commune, Ward or Town People's Committee; Industrial Park Management Board; ; Economic zone management board; Border gate management board; Maritime port authority; Airport authority where force majeure events occur such as natural disasters, epidemics, or unexpected accidents that cause damage to natural resources. imported materials, machinery and equipment): 01 original copy.

– Inspection certificate of the trader providing inspection services on the quantity of lost goods or actual loss rate of goods: 01 original copy.