Procedures for notifying the list of tax-free goods expected to be exported or imported, for cases in which the list of duty-free goods is notified.

– Submit the application for tax exemption list notification directly at the customs office or by post (in case of submitting a paper application).

– Article 14, Article 15, Article 16, Article 17, Article 18, Article 23, Article 24, Article 30 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government.

– Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government

– Step 2: Within a maximum of 03 (three) working days from the date of receiving the dossier, the customs authority notifies the project owner of receipt of the Tax Exemption List; supplement missing documents; Explain and clarify information contained in the notification file of the Tax Exempt List or notification of goods not subject to tax exemption

– Step 3: The customs authority confirms the tax exemption list and reconciliation monitoring sheet (in case of paper documents); Enter processing result information into the system and give feedback to the business (the system automatically tracks deductions for each import).

(2) Tax exemption list sent via the electronic data processing system of the customs authority. In case the system has a problem, the project owner must submit 02 original copies of the paper tax exemption list Form No. 06 va 01 bchPhiif follow doh trYes lOi according to MParameter No. 07 Appendix VII issued hAttached is NghDecree No. 18/2021/ND-CP.

In case machinery and equipment must be imported in multiple shipments and the quantity cannot be deducted at the time of import (hereinafter referred to as combination or line), the project owner shall submit 02 original copies of the Tax Exemption List (original copy). paper) according to Form No. 06, Appendix VII issued with Decree No. 18/2021/ND-CP.

(3) Investment registration certificate, business registration certificate or equivalent documents, except for tax exemptions specified in Clause 15, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13: 01 photocopy.

(4) Extract of technical and economic arguments or technical documents or project explanation: 01 photocopy.

(5) Certificate of high-tech enterprise, science and technology enterprise, science and technology organization from the competent authority for high-tech enterprises, science and technology enterprises, science and technology organizations Science and technology organizations: 01 photocopy.

(6) Certificate of eligibility to produce medical equipment or documents of equivalent value according to the provisions of law on medical equipment management for tax exemption cases specified in Clause 1 of this Article. Clause 14, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13: 01 photocopy.

(7) Oil and gas contract, decision to assign tasks to perform oil and gas activities, documents of competent authorities approving the annual work program and annual budget for tax exemption cases specified in Clause 1 of this Article. Clause 15, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13: 01 photocopy.

(8) Shipbuilding contract, ship export contract for tax exemption cases specified in Point b, point c Clause 16 Article 16 Law on export tax and import tax No. 107/2016/QH13: 01 photocopy.

(9) Explanation of the project to produce information technology products, digital content, and software for tax exemption cases specified in Clause 18, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13: 01 photocopy.

(10) Lease contract to manufacture machinery, equipment or manufacture components, details, separate parts, spare parts of machinery and equipment For goods specified in Point a Clause 11, Point b Clause 15, Point a Clause 16 Article 16 of the Law on Export Tax and Import Tax: 01 photocopy.

In case the documents specified in this Clause are sent electronically by specialized state management agencies through the National Single Window Information Portal. then Project owners do not have to pay when notifying the Tax Exemption List to the customs authority.

(11) For goods exported and imported according to international treaties

– Official dispatch announcing the tax exemption list according to Form No. 05, Appendix VII promulgated with Decree No. 18/2021/ND-CP: 01 original copy;

– Tax exemption list sent via the electronic data processing system of the customs authority. In case the system has a problem, organizations and individuals Submit 02 original copies of the paper tax exemption list according to Form No. 06 and 01 original copy Reduction monitoring sheet according to Form No. 07, Appendix VII issued with the Decree No. 18/2021/ND-CP.

In cases where machinery and equipment must be exported or imported in multiple shipments, the quantity cannot be deducted at the time of export or import (hereinafter referred to as combination or line), Organizations and individuals submit 02 original copies of the Tax Exemption List (paper copies) according to Form No. 06, Appendix VII issued with the Decree. No. 18/2021/ND-CP.

The tax exemption list is built in accordance with international treaties or documents confirming the type and quantity of tax exemptions Agencies proposing to sign or accede to international treaties, specialized management agencies;

– International treaties, in case international treaties regulate the types and quantities of duty-free goods: 01 photocopy;

– Document confirming the type and quantity of duty-free goods export, tax import prescribed in Point b, Clause 3 of this Article: 01 photocopy, present the original for comparison.

(12) For unprocessed agricultural products invested with investment support from Vietnam, grown in Cambodia and imported into the country

Besides hOh profilehe reported Categories goods nhTax-free import according to the provisions of Clause 3, Article 30 of the Decree No. 134/2016/ND-CP is amended and supplemented in Clause 13, Article 1 of Decree No. 18/2021/ND-CP,tax payer la businesssubmitted filepleasefollowing verb:

– Literature bx imageevil nhfor phforce dagency investment coh thMoisture rights in Cambodia where Vietnamese enterprises invest: 01 photocopy kum 01 bVietnamese translation cclosed dchild xevil nhenterprise's position;

- HContract or Agreement kkassociated with phCambodia vRegarding investment support, planting etcahstay nMr. Sa, in dPlease clearly state smoney stained, hdinvestment vteach field vsoy sauce application lah sQuantity, type, valueah ttype nMr. SPhotos will be obtained: 01 photocopy và centat trpicture bchdfor comparison;

– Chresponse from lirelevant dTo support investment and cultivationMr. Sat cevil tCambodia's province continuesWhat is the border pressure?to Vietnam (if co): 01 bphoto và centat trpicture bchI am in my pussyinvestment investmentefor comparison.