Procedures for certification of export tax exemption for agarwood products produced and created from Do Bau trees planted in Circular No. 90/2011/TT-BTC

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

- 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;

– 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 90/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance guiding tax exemption for exporting agarwood products produced and created from Aquilaria trees.

In case the customs authority inspects and determines that exported goods are not eligible for tax exemption as declared, they will assess tax and sanction violations (if any) according to regulations.

– Goods purchase and sale contract (contract established in writing or in forms with equivalent text value including: telegram, telex, fax, data message): submit 01 original or 01 original copy. copy. The goods purchase and sale contract must be in Vietnamese or English. If it is in another language, the customs declarant must submit a Vietnamese translation and be responsible before the law for the content of the translation.

– 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 10 of the license is "IIA": submit 01 original copy;

– Goods export entrustment contract in case of export entrustment, which stipulates that the price provided under the entrustment contract does not include export tax: submit 01 copy;

– List of lists and documents of the tax exemption application dossier.