Procedures for considering tax exemption for goods being gifts, gifts or samples that are not under the jurisdiction of the Ministry of Finance, the General Department of Customs, or the Customs Department; Medicinal drugs are gifts or gifts with a value exceeding the tax-free quota but being settled by Vietnamese people

– Submit by electronic transaction through the Electronic Data Processing System (electronic form).

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

– Agency directly implementing administrative procedures: Customs Branch.

– Coordinating agency (if any): No

– Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Export Tax and Import Tax;

– 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 dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

- Step 2: The Customs Branch receives and checks documents, based on current regulations, issues tax exemption decisions according to regulations or notifies taxpayers of the reason for not being considered for tax exemption.

– For licensed goods, when not re-exporting temporarily imported goods as gifts or gifts to Vietnamese organizations and individuals, a license from the authorities is required and within the prescribed norms. government;

– Confirmation from the superior governing body on permission to receive and use tax-free goods in cases where the goods are gifts or gifts to public administrative agencies or socio-political organizations. associations, political - social - professional organizations, social - professional organizations, economic organizations, social organizations operating with State funds allocated with a value exceeding the tax exemption consideration limit.

– In case of declaring a paper customs declaration, in addition to relevant documents, the taxpayer also submits a customs declaration: 01 photocopy.