Procedures for exemption from export tax on python skin products originating from reproduction in accordance with the provisions of Circular No. 116/2013/TT-BTC of the Ministry of Finance guiding the export tax exemption for python skin products reproductive words.
- April 20, 2023
Procedure name | Procedures for exemption from export tax on python skin products originating from reproduction in accordance with the provisions of Circular No. 116/2013/TT-BTC of the Ministry of Finance guiding the export tax exemption for python skin products reproductive words. |
Decision issued | Decision No. 2280/QD-BTC dated October 21, 2016 |
How to perform | Customs declarants submit documents directly or by post to the customs authority |
Resolution deadline | According to the provisions of tax and customs management laws |
Implementation object | The declarer |
Implementing agencies | Customs Branch |
Result | Customs authorities carry out export tax exemption procedures. |
Fees and charges | Do not have |
Requires implementation conditions | Do not have |
Legal grounds | – Decree No. 82/2006ND-CP dated August 10, 2006 of the Government on management of export, import, re-export, introduction from the sea, transit, breeding, rearing and planting Artificially transplanting endangered, precious and rare wild animals and plants;
- Decree No 32/2006/ND-CP dated March 30, 2006 of the Government regulations on management of endangered, precious and rare forest plants and animals; - Decree 98/2011/ND-CP October 26, 2011 amended and supplemented a number of articles of Decrees on agriculture; – Circular no 116/2013/TT-BTC of the Ministry of Finance on guidance on tax exemption for exporting python skin products originating from reproductive organs. |
The order of execution | Pursuant to the provisions in Circular No 116/2013/TT-BTC August 20, 2013 and the current law on customs procedures: Taxpayers must calculate and declare the exempt tax amount for each export goods declaration as in the case of tax payment; Customs authorities base on the tax exemption dossier, the tax amount requested for exemption, and compare it with current regulations to carry out tax exemption procedures for each export goods declaration according to regulations.
In case the customs authority inspects and discovers that exported goods are not subject to tax exemption as declared, they will collect export tax at the export tax rate specified at the time of registration of the export goods declaration and Penalties for violations (if any) according to regulations. |
Profile components | When carrying out customs procedures for exported python skin products originating from farming, in addition to customs documents as prescribed by customs law, the customs declarant must submit and present the following additional documents:
a) Certificate of wildlife breeding farm registration issued by the local Forest Protection Department: submit 01 photocopy and present the original upon first export at the Customs Department where export procedures are carried out. to compare; b) Certificate certifying that the number of pythons slaughtered originates from captive breeding, certified by the local Forest Protection Department each time export procedures are carried out: submit 01 photocopy and present the original at the Customs Department. place to carry out export procedures for comparison; c) CITES permit (Convention on international trade in endangered species of wild fauna and flora permit) issued by the Vietnam CITES Management Authority according to the provisions of Decree No. 82/2006/ND-CP dated August 10, 2006 of the Government on the management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial cultivation of animals and plants. Endangered, precious, and rare wild animals. In particular, the code in box 09 of the license clearly states the dried or fresh python skin product, in box 10 write the symbol "II-C" and box 11 clearly states the quantity of python skin allowed to be exported: submit 01 photocopy, present the original at the Customs Branch where export procedures are carried out for comparison. |
Number of records | 01 set |
Name of the declaration form | |
Attachments |
SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
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