Procedures for import tax exemption and not subject to value added tax for unprocessed agricultural products that are supported by Vietnam for investment, grown in Cambodia and imported back home by business households and individuals password

Procedure name Procedures for import tax exemption and not subject to value added tax for unprocessed agricultural products that are supported by Vietnam for investment, grown in Cambodia and imported back home by business households and individuals password
Decision issued Decision No. 2280/QD-BTC dated October 21, 2016
How to perform Business households and individuals submit documents to customs authorities.
Resolution deadline According to the provisions of tax and customs management laws
Implementation object Business households and individuals importing unprocessed agricultural products on the list specified in Appendix I issued with Circular No. 201/2012/TT-BTC by business households and individuals Vietnam supports investment and planting (in forms such as: capital investment, direct planting or investment in cash or in kind) in Cambodian provinces bordering Vietnam named in the list specified in the Appendix. II issued together with Circular No. 201/2012/TT-BTC, imported as raw materials for goods production in Vietnam.
Implementing agencies Customs Branch.
Result The customs authority processes tax exemption for each batch of imported goods, and at the same time confirms "Tax-free goods" on the Import Goods Declaration.
Fees and charges Do not have
Requires implementation conditions – Unprocessed agricultural products on the list specified in Appendix I issued with Circular No. 201/2012/TT-BTC. – Supported by Vietnamese enterprises, business households, and individuals in investing and planting (in forms such as: investing capital, directly planting or investing in money or in kind) in Cambodian provinces bordering the border Vietnam is listed in the list specified in Appendix II issued with Circular No. 201/2012/TT-BTC, imported to be used as raw materials to produce goods in Vietnam.
Legal grounds – Customs Law No. 54/2014/QH13;

- Decree No 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control;

– Circular no 38/2015/TT-BTC March 25, 2015 of the Ministry of Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

– Circular no 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policies for unprocessed agricultural products invested by Vietnam and grown in Cambodia imported into the country.

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