Tax exemption procedures for exported and imported goods (This procedure does not include goods mentioned at Point 2, Section 10)

– Submit application via Electronic Data Processing System.

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

c) Agency directly implementing administrative procedures: Customs Branch where customs procedures are carried out.

d) Coordinating agency (if any): No

– Clause 4 Article 81 The law Admin lidea tax number 38/2019/QH14.

– Article 16, Article 17 Law on export tax and import tax No. 107/2016/QH13.

– From Article 5 to Article 31 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles of the Law on Export Tax and Import Tax.

– Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and buying, selling and processing agency activities and transit of goods with foreign countries.

– Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016/ND-CP dated July 1, 2016 and Decree No. 12 /2015/ND-CP dated February 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value Added Tax and the Law on Special Consumption Tax and the Law on Tax Administration and its guiding documents.

– 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).

- Decree No 118/2015/ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Investment Law and documents amending, supplementing and replacing (if any).

– 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.

– Submit application via Electronic Data Processing System.

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

c) Agency directly implementing administrative procedures: Customs Branch where customs procedures are carried out.

d) Coordinating agency (if any): No

– Clause 4 Article 81 The law Admin lidea tax number 38/2019/QH14.

– Article 16, Article 17 Law on export tax and import tax No. 107/2016/QH13.

– From Article 5 to Article 31 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles of the Law on Export Tax and Import Tax.

– Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and buying, selling and processing agency activities and transit of goods with foreign countries.

– Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016/ND-CP dated July 1, 2016 and Decree No. 12 /2015/ND-CP dated February 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value Added Tax and the Law on Special Consumption Tax and the Law on Tax Administration and its guiding documents.

– 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).

- Decree No 118/2015/ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Investment Law and documents amending, supplementing and replacing (if any).

– 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.

– Tax exemption documents are customs documents according to the provisions of the Customs Law and its guiding documents.

– In addition, depending on each case, taxpayers submit one of the following documents:

+ Entrustment contract in case of entrusted export and import of goods: 01 photocopy;

+ Goods supply contract according to the winning bid document or contractor appointment document clearly stating the goods supply price does not include import tax in case the winning organization or individual imports the goods: 01 photocopy;

+ Contract for supplying goods to organizations and individuals conducting oil and gas activities clearly stating that the price of goods supply does not include import tax in case the organization or individual imports goods for oil and gas activities gas: 01 photocopy;

+ Financial leasing contract in case of financial leasing for import of goods provided to subjects entitled to tax exemption incentives, clearly stating that the price of goods supply does not include import tax: 01 photocopy;

+ Transfer documents of goods subject to tax exemption in case goods subject to tax exemption are transferred to other subjects of tax exemption, clearly stating the transfer price of goods does not include import tax: 01 photocopy;

+ Written confirmation from the Ministry of Science and Technology for means of transport specified in Clause 11, Clause 15, Clause 16, Article 16 of the Law on Export Tax and Import Tax: 01 original copy.

+ The tax exemption list has been received by the customs authority in the case of notification of the tax exemption list expected to be imported in paper with the reconciliation monitoring sheet and has been received by the customs authority: 01 photocopy and present original for comparison.

+ Tax exemption decision of the Prime Minister for the cases specified in Points a, b, dd, Clause 1, Article 28 of the Decree No. 134/2016/ND-CP amended and supplemented by Clause 9, Article 1 of Decree No. 18/2021/ND-CP: 01 photocopy, present the original for comparison

In case of notification of the Tax Exemption List through the Electronic Data Processing System, the taxpayer does not have to submit the Tax Exemption List, the customs authority uses the Tax Exemption List on the Electronic Data Processing System to Implement tax exemption according to regulations.

(Cases requiring notification of the list of tax-free goods expected to be imported according to the provisions of Article 30 of Decree 134/2016/ND-CP include:

+ In case of tax exemption on imported goods to create fixed assets of subjects eligible for investment incentives as prescribed in Article 14 of Decree 134/2016/ND-CP.

+ In case of import tax exemption for raw materials, supplies and components for a period of 05 years as prescribed in Article 15 of Decree 134/2016/ND-CP.

+ In case of tax exemption on imported goods serving oil and gas activities as prescribed in Article 16 of Decree 134/2016/ND-CP.

+ In case of tax exemption on imported goods serving shipbuilding and exporting ships as prescribed in Article 17 of Decree 134/2016/ND-CP.

+ In case of tax exemption for plant varieties, animal breeds, fertilizers, and pesticides as prescribed in Article 18 of Decree 134/2016/ND-CP.

+ In case of tax exemption for raw materials, supplies and components imported for the production and assembly of medical equipment as prescribed in Article 23 of Decree 134/2016/ND-CP.

+ In case of tax exemption for imported raw materials, supplies, and components that directly serve the production of information technology products, digital content, and software as prescribed in Article 24 of Decree 134/2016/ND -CP.

For cases where it is necessary to notify the list of tax-free goods expected to be imported, procedures for notifying the list of tax-free goods are guided separately.)

Note

For cases of tax exemption for luggage of people leaving or entering the country; Tax exemption for exported and imported goods with a minimum value; Exported and imported goods sent via express delivery service, tax exemption documents are customs documents according to the provisions of Customs Law No. 54/2014/QH13 dated June 23, 2014 and guiding documents. onion.

3.2. Tax exemption documents for special cases

In addition to the tax exemption documents mentioned above, depending on each case, taxpayers must additionally submit:

a) Movable assets (Article 7)

– Work permit or document of equivalent value issued by a competent authority for foreigners and Vietnamese residing abroad who come to work and work in Vietnam for 12 (twelve) months above: 01 photocopy;

– Document proving the termination of operations or termination of working period abroad for Vietnamese organizations and citizens operating abroad for 12 (twelve) months or more after the end of operations come back home: 01 photocopy;

– Passport (with entry verification stamp of the immigration management agency at the border gate or entry verification stamp of the immigration management agency at the border gate on the separate visa in case of passport issued a separate visa) or a valid passport replacement document (with an entry verification stamp from the immigration management agency at the border gate) for Vietnamese residing abroad who have registered permanent residence. in Viet Nam: 01 photocopy;

– Permanent residence book issued by the police agency clearly stating the overseas residence address for Vietnamese residing abroad who have registered permanent residence in Vietnam: 01 notarized or authenticated copy ;

b) Gifts and gifts (Article 8)

– Document of donation agreement in case the gift recipient is an organization: 01 copy of the organization receiving the gift.

– Document from the superior governing body permitting the receipt and use of duty-free goods and Document proving that the organization is guaranteed operating funds by the state budget for gifts and gifts to agencies and organizations whose operating funds are guaranteed by the State: 01 original copy;

– Document of the Chairman of the People's Committee of the province or city or the governing Ministry or branch for gifts and donations for humanitarian and charitable purposes: 01 original copy.

c) Goods imported for processing, processed products for export, production of exported goods (Articles 10, 12)

When carrying out on-site export procedures for goods specified in this Article, in addition to tax exemption documents as prescribed in Article 31 of Decree No. 134/2016/ND-CP amended and supplemented by Clause 14, Article 1 Decree No. 18/2021/ND-CP, on-site exporters must submit additional documents specifying delivery row culture in Vietnam of organizations and individuals Foreign countries: 01 photocopy

d) HGoods purchased, sold and exchanged by border residents (Article 9)

– Border laissez-passer or citizen identification card: Present the original.

e) HGoods temporarily imported for re-export or temporarily exported for re-import within a certain period of time (Article 13)

Tax exemption documents are customs documents according to the provisions of Customs Law No. 54/2014/QH13 dated June 23, 2014 and guiding documents. For goods temporarily imported for re-export, taxpayers must additionally submit a letter of guarantee from a credit institution or deposit payment to the customs office's deposit account at the State Treasury: 01 original copy. In case the letter of guarantee has not been updated into the customs electronic data processing system

g) Imported goods serving scientific research and technological development (Article 19)

– Decision on the implementation of scientific research topics, programs, projects, tasks, technology development and list of goods that need to be imported to implement research topics, programs, projects, and tasks Scientific research and technological development by competent state agencies according to the provisions of the Law on Science and Technology: 01 photocopy;

– Document confirming the list of goods for direct use For technology incubation and science and technology business incubation activities of the People's Committee of the province, city or governing ministry where the project, technology incubation facility or science and technology business incubation facility is located: 01 photocopy;

– Document confirming the list of goods for direct use give technological innovation of the Ministry of Science and Technology or an agency authorized by the Ministry of Science and Technology: 01 photocopy.

H) Tax exemption for imported goods that directly serve security and national defense (Article 20)

– Official letter of request from the Ministry of National Defense, the Ministry of Public Security or a unit authorized and decentralized by the Ministry of National Defense or the Ministry of Public Security according to Form No. 03a in Appendix VII issued with the Decree No. 18/2021/ND-CP: 01 original copy.

- Commodity trading contracts: 01 photocopy;

– Import entrustment contract or goods supply contract according to the winning bid document or contractor appointment document, clearly stating the goods supply price does not include import tax in case of entrusted import, Bidding: 01 photocopy.

i) Goods serving printing and minting activities (Article 26)

Document of the State Bank allowing organizations to import machinery, equipment, raw materials, supplies, components, parts, and spare parts to serve printing and minting activities: 01 photocopy.

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– Customs documents as prescribed in Article 24 of the Customs Law;

– Written confirmation from the People's Committee of the province, city or Ministry or equivalent level on the import of goods to serve emergency relief requests, clearly stating the situation of damage caused by natural disasters or disasters. , epidemics caused in the area: 01 original copy;

– List of goods imported directly for emergency relief: 01 original copy;

– Decision on declaration of epidemic by competent authorities according to the provisions of the Law on Prevention and Control of Infectious Diseases in case of importing goods to overcome epidemics: 01 photocopy.

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m) Tax exemption for exported and imported goods according to international treaties (Article 29a)

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– Literature bx imageevil nhProposing agency's position kksigning or acceding to international treaties, regulatory agenciesspecialized ideas in schoolIn case of international treaty nohe rulesDetermining types and quantities of tax exemption.

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