Procedures for reduction of export and import taxes in customs clearance fall under the jurisdiction of the Customs Sub-Department

– Submit by post.

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

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

– Coordinating agency (if any): No.

– Article 23, Clause 2, Article 25 of Customs Law No. 54/2014/QH13.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government stipulating details and measures to implement the Customs Law and customs procedures, inspection, supervision, customs control and documents. amendments, supplements, replacements (if any).

– 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 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 details a number of articles and measures to implement the Law on Export Tax and Import Tax.

BWish 2: The customs office where procedures are carried out receives and checks documents; Physical inspection of damaged goods; Check tax reduction conditions; Implement tax reduction within the time limit for customs procedures or notify the reason why it is not subject to reduction

– 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.