Procedures for considering tax exemption for imported goods serving scientific research, education and training.

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

– Agency directly implementing administrative procedures: Customs Department

– 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 Department receives and checks documents, based on current regulations, issues a tax exemption decision according to regulations or notifies the taxpayer of the reason for not being considered for tax exemption, and the tax exemption number. Tax must be paid within 15 days from the date of receipt of complete documents and penalties according to current regulations (if any); In cases where an actual inspection is needed to have sufficient grounds to resolve the application, this time limit can be extended to a maximum of 40 days from the date of receipt of the complete application.

In case at the time of customs procedures, organizations or individuals submit complete documents according to regulations, the customs authority checks the documents, checks the conditions for tax exemption consideration and implements tax exemption based on the documents. customs fees paid by organizations and individuals within the time limit for carrying out customs procedures as prescribed in Article 23 of the Customs Law;

– Goods purchase contract (if any): 01 copy;

– Decision approving the scientific research project and the List of goods that need to be imported to carry out the project issued by the specialized management ministry for specialized imported goods directly serving scientific research: submitted 01 photocopy of the approval decision, 01 photocopy of the List of goods to be imported to carry out the project, accompanied by the original for comparison (in case of multiple imports, a reconciliation monitoring sheet must be attached);

– Decision approving equipment investment projects and List of equipment under projects that need to be imported issued by specialized management ministries for specialized imported goods directly serving education and training: Submit 01 photocopy (in case of multiple imports, a reconciliation monitoring sheet must be attached);

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