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GOVERNMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 134/2016/ND-CP |
Hanoi, September 1, 2016 |
Based on the Law on Organization of the Government dated June 19, 2015;
Based on the Law on Export and Import Taxes dated April 6, 2016;
Based on the Customs Law dated June 23, 2014;
Based on the Investment Law dated November 26, 2014;
Based on the Law on Tax Administration dated November 29, 2016;
Based on the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;
Based on the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016;
As requested by the Minister of Finance;
The government has issued a Decree detailing certain provisions and measures for the implementation of the Law on Export and Import Taxes .
Article 1. Scope of regulation and subjects of application
1. This Decree stipulates the taxable subjects; the application of export and import tax rates, the deadline for tax payment on exported and imported goods; and tax exemptions, reductions, and refunds for export and import taxes.
2. This Decree applies to:
a) Taxpayers as defined by the Law on Export and Import Taxes ;
b) Customs authorities and customs officers;
c) Organizations and individuals with rights and obligations related to exported and imported goods;
d) Agencies and organizations involved in the implementation of the provisions of the Law on Export and Import Taxes .
Article 2. Subjects liable to tax
1. Goods exported and imported through Vietnamese border gates and checkpoints.
2. Goods exported from the domestic market to export processing enterprises, export processing zones, bonded warehouses, foreign trade warehouses, and other non-taxable zones in accordance with the provisions of Clause 1, Article 4 of the Law on Export and Import Taxes ; goods imported from export processing enterprises, export processing zones, bonded warehouses, foreign trade warehouses, and other non-taxable zones in accordance with the provisions of Clause 1, Article 4 of the Law on Export and Import Taxes into the domestic market.
3. Goods exported and imported on-site as stipulated in Clause 3, Article 2 of the Law on Export and Import Taxes shall be implemented in accordance with the provisions of 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.
4. Goods of export processing enterprises exercising the right to export, import, and distribute as stipulated in Clause 3, Article 2 of the Law on Export and Import Taxes are goods exported or imported by export processing enterprises to exercise their right to export, import, and distribute in accordance with commercial law and investment law.
Article 3. Application of tax rates to exported and imported goods
1. Tax rates for exported and imported goods shall be implemented in accordance with the provisions of Articles 5, 6, and 7 of the Law on Export and Import Taxes .
2. In cases where the preferential tariff rate for an item specified in the Preferential Export Tariff Schedule or Preferential Import Tariff Schedule is lower than the special preferential tariff rate specified in the Special Preferential Export and Import Tariff Schedule, the preferential tariff rate shall apply.
Taxpayers are entitled to receive a refund of overpaid taxes in accordance with tax administration laws if they have paid import tax at a preferential rate higher than the standard preferential rate . (Additional information)
Article 4. Deadline for tax payment, guarantee, and deposit of tax payable.
1. The deadline for tax payment stipulated in Article 9 of the Law on Export and Import Taxes applies to exported and imported goods subject to tax as prescribed by tax laws.
2. Tax guarantees for exported and imported goods can be provided in one of two forms: individual guarantees or general guarantees.
a) Private guarantee is when a credit institution operating under the provisions of the Law on Credit Institutions commits to guaranteeing the full fulfillment of the obligation to pay the tax amount for a customs declaration of exported or imported goods;
b) A general guarantee is when a credit institution operating under the provisions of the Law on Credit Institutions commits to guaranteeing the full fulfillment of the obligation to pay the tax amount for two or more customs declarations for exported or imported goods at one or more Customs Sub-departments. The general guarantee is deducted and reinstated corresponding to the amount of tax already paid;
c) In cases where a credit institution provides a separate or joint guarantee, but the guarantee period for each declaration expires and the taxpayer has not yet paid the tax and late payment penalties (if any), the credit institution providing the guarantee is responsible for paying the full amount of tax and late payment penalties on behalf of the taxpayer into the state budget based on information from the customs electronic data processing system or notification from the customs authority;
d) The content of the guarantee letter, the submission of the guarantee letter, and the inspection, monitoring, and processing of the guarantee letter shall be carried out in accordance with the provisions of the law on tax administration.
The refund of the deposit will be carried out in accordance with the regulations on refunding overpaid taxes, late payment penalties, and fines as stipulated in the law on tax administration.
TAX EXEMPTIONS, TAX REDUCTIONS, TAX REFUNDS
1. Goods of foreign organizations and individuals entitled to preferential treatment and exemptions are exempt from import tax as prescribed in Clause 1, Article 16 of the Law on Export and Import Taxes , including:
a) Diplomatic missions and consular offices are permitted to import or temporarily import duty-free goods according to the list and quantities specified in Appendix I attached to this Decree. Diplomatic and consular officials are permitted to import or temporarily import duty-free goods according to the list and quantities specified in Appendix II attached to this Decree. Administrative and technical staff of diplomatic missions and consular staff of consular offices are permitted to import or temporarily import duty-free goods according to the list and quantities specified in Appendix III attached to this Decree.
b) Representative offices of international organizations belonging to the United Nations system, and their officials, are permitted to import and temporarily import duty-free goods according to the list and quantities specified in Appendices I and II attached to this Decree.
c) Representative offices of international organizations outside the United Nations system, and members of such offices, are exempt from import duties in accordance with the provisions of international treaties to which the Socialist Republic of Vietnam is a party.
d) Representative offices of non-governmental organizations and their members are exempt from import duties as stipulated in agreements between the Government of Vietnam and those non-governmental organizations.
2. The entities specified in points a and b of Clause 1 of this Article are allowed to import duty-free exceeding the prescribed quantities of alcoholic beverages, beer, and tobacco products as stipulated in Appendix I attached to this Decree, for diplomatic purposes. The quantity of duty-free imported alcoholic beverages, beer, and tobacco products shall be determined by confirmation from the Ministry of Foreign Affairs.
3. In addition to the items specified in Appendix I , Appendix II , and Appendix III attached to this Decree, the subjects specified in points a and b of Clause 1 of this Article may import other necessary goods duty-free to serve their work needs on the basis of reciprocity or international practice. The types and quantities of goods imported duty-free shall be subject to confirmation by the Ministry of Foreign Affairs.
4. In cases where an international treaty or agreement between the Government of Vietnam and a foreign non-governmental organization, as stipulated in points c and d of Clause 1 of this Article, provides for tax exemption but does not specify the types and quantities, the Ministry of Finance, in coordination with the Ministry of Foreign Affairs, shall report to the Prime Minister for a decision on the types and quantities of goods eligible for tax exemption.
The types and quantities of duty-free goods specified in this clause shall not exceed the list and quantities of duty-free goods specified in Appendix I , Appendix II , and Appendix III issued together with this Decree.
5. The temporary import of automobiles and motorcycles to replace those already temporarily imported according to the quantitative standards of the agencies specified in points a and b of Clause 1 of this Article may only be carried out after the procedures for re-export, destruction, or transfer have been completed.
Individuals specified in points a and b of Clause 1 of this Article are only permitted to temporarily import automobiles and motorcycles duty-free to replace those already temporarily imported according to quantitative standards after completing the re-export or destruction procedures for the previously temporarily imported automobiles and motorcycles.
a) Customs documents as prescribed by customs law, except in the case of purchasing duty-free goods at duty-free shops;
b) Tax exemption quota book as prescribed in Clause 7 of this Article: 01 photocopy bearing the seal certifying it as a true copy of the original by the agency, except in cases where the Tax Exemption Quota Book has been updated on the National Single Window Portal;
c) Documents proving the completion of re-export, destruction, or transfer in the cases specified in Clause 4 of this Article: 01 photocopy bearing the seal certifying it as a true copy of the original;
d) Confirmation document from the Ministry of Foreign Affairs for the import of goods as stipulated in Clauses 2 and 3 of this Article: 01 photocopy bearing the seal certifying it as a true copy of the original document;
d) The Prime Minister's approval document for the import of goods as stipulated in Clause 4 of this Article: 01 photocopy bearing the seal certifying it as a true copy of the original.
7. Tax exemption procedures: These shall be carried out in accordance with the provisions of Article 31 of this Decree.
The customs authority where customs procedures are carried out monitors the export and import using quotas electronically. In cases where electronic monitoring of quotas is not implemented, the taxpayer is responsible for submitting one copy and presenting the original quota book for verification and deduction.
8. Procedures for issuing Tax Exemption Quota Books:
a) Application dossier for issuance of tax exemption quota book for agencies and organizations:
Request for issuance of a Tax Exemption Quota Book for diplomatic missions, consular offices, international organizations, and non-governmental organizations, using Form No. 01 in Appendix VII issued with this Decree: 01 original copy.
The official notification regarding the establishment of a representative office in Vietnam when issuing the first Tax Exemption Quota Book: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency.
b) Application dossier for issuance of a Tax Exemption Allowance Book for individuals:
Request for issuance of a Tax Exemption Quota Book for diplomatic missions, consular offices, international organizations, and non-governmental organizations, using Form No. 02 in Appendix VII issued with this Decree: 01 original copy.
Identity card issued by the Ministry of Foreign Affairs (for subjects specified in points a and b of Clause 1 of this Article): 01 photocopy bearing the seal certifying it as a true copy of the original.
Work permit or equivalent document issued by a competent authority for members of international organizations or non-governmental organizations (for subjects specified in points c and d of Clause 1 of this Article): 01 photocopy bearing the seal certifying it as a true copy of the original.
c) Authority to issue Tax Exemption Quota Books:
The State Protocol Department - Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs shall issue the Tax Exemption Quota Book to the agencies, organizations, and individuals specified in points a and b of Clause 1 of this Article within a maximum of 05 working days from the date of receiving complete dossiers.
The Customs Department of the province or city where the agency or organization specified in Clause 1 of this Article is headquartered shall issue the Tax Exemption Quota Book to the organizations and individuals specified in points c and d of Clause 1 of this Article within a maximum of 05 working days from the date of receiving complete documents.
The Ministry of Foreign Affairs shall continue to monitor and issue tax exemption quota books to eligible beneficiaries specified in point c, clause 1 of this Article who have already been issued tax exemption quota books by the Ministry of Foreign Affairs before the effective date of this Decree.
The agency specified in this point shall update the information in the Tax Exemption Quota Book for the General Department of Customs through the National Single Window Portal after issuing the Tax Exemption Quota Book.
Article 6. Exemption from tax for baggage of departing and arriving passengers.
1. Individuals entering Vietnam with a passport or equivalent document (excluding travel documents used for entry and exit) issued by competent state authorities of Vietnam or foreign countries, carrying personal luggage, luggage sent before or after the trip, are exempt from import tax for each entry according to the following rates:
a) Alcoholic beverages with an alcohol content of 20 degrees or higher: 1.5 liters, or alcoholic beverages with an alcohol content below 20 degrees: 2.0 liters, or other alcoholic drinks/beer: 3.0 liters.
Regarding alcoholic beverages, if an intruder carries a bottle, container, or can (hereinafter referred to as bottle) with a capacity exceeding the prescribed limit but not exceeding 1 liter, the entire bottle is exempt from tax. If the amount exceeds 1 liter, the excess amount must be taxed according to the law.
(b) Cigarettes: 200 cigarettes or loose tobacco: 250 grams or cigars: 20 cigars;
c) Personal belongings in quantities and types appropriate to the purpose of the trip;
d) Other items besides the goods specified in points a, b, and c of this clause (not included in the List of goods prohibited from import, temporarily suspended from import, or subject to conditional import) with a total customs value not exceeding 10,000,000 Vietnamese Dong;
In cases where the taxable allowance is exceeded, entrants may choose which items are exempt from tax if their luggage contains multiple items.
2. Pilots and service personnel on international flights; train operators and service personnel on international trains; officers and crew members working on ships; drivers and Vietnamese workers working in neighboring countries sharing a land border with Vietnam are not entitled to the duty-free baggage allowance stipulated in points a, b, and d of Clause 1 of this Article for each entry, but are entitled to a duty-free allowance once every 90 days. The allowance stipulated in points a and b of Clause 1 of this Article does not apply to persons under 18 years of age.
4. Tax exemption documents are customs documents as prescribed by customs law.
5. The tax exemption procedure shall be carried out in accordance with Article 31 of this Decree .
Article 7. Tax exemption for movable assets
1. Organizations and individuals with movable assets as stipulated in Clause 20, Article 4 of the Customs Law are exempt from export and import taxes as stipulated in Clause 2, Article 16 of the Law on Export and Import Taxes , including:
a) Foreigners and Vietnamese citizens residing abroad who come to work in Vietnam for 12 months or more;
b) Vietnamese organizations and citizens who have been working abroad for 12 months or more and return to Vietnam after completing their activities;
c) Vietnamese citizens residing abroad who have registered permanent residence in Vietnam for the first time importing movable property.
In cases where the value of movable assets exceeds the tax-free limit for agencies and organizations whose operating expenses are covered by the state budget, the Ministry of Finance will decide on tax exemptions for each individual case.
3. Tax exemption documents:
a) Customs documents as prescribed by customs law;
b) Work permit or equivalent document issued by a competent authority for foreigners and Vietnamese citizens residing abroad who come to work in Vietnam for 12 months or more: 01 photocopy bearing the seal certifying it as a true copy of the original ;
c) Documents proving the termination of activities or the termination of employment abroad for Vietnamese organizations and citizens who have worked abroad for 12 months or more after returning to Vietnam: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant agency ;
d) Passport (with an entry stamp from the immigration authority at the border gate or an entry stamp from the immigration authority at the border gate on the separate visa in the case of a passport issued with a separate visa) or valid passport substitute document (with an entry stamp from the immigration authority at the border gate) for Vietnamese citizens residing abroad who have registered permanent residence in Vietnam: 01 photocopy with a certified copy stamp from the relevant authority ;
e) Decision of the Minister of Finance on tax exemption for movable assets exceeding the tax-free limit: 01 original copy.
4. The tax exemption procedure shall be carried out in accordance with Article 31 of this Decree .
Article 8. Tax exemption for gifts and presents.
1. Gifts and presents exempt from tax as stipulated in Clause 2, Article 16 of the Law on Export and Import Taxes are those items not included in the List of prohibited imports, prohibited exports, temporarily suspended exports, temporarily suspended imports, and not included in the List of items subject to special consumption tax (except for gifts and presents subject to special consumption tax for security and defense purposes) as prescribed by law.
a) Gifts from foreign organizations and individuals to Vietnamese organizations and individuals; gifts from Vietnamese organizations and individuals to foreign organizations and individuals with a customs value not exceeding VND 2,000,000 or with a customs value exceeding VND 2,000,000 but with a total tax payable of less than VND 200,000 are exempt from tax no more than 4 times/year.
In cases where the tax exemption limit for agencies and organizations whose operating expenses are covered by the state budget is exceeded, the Ministry of Finance will decide on tax exemptions for each individual case.
c) Gifts from foreign organizations or individuals to Vietnamese individuals that are medicines or medical equipment for patients with serious illnesses listed in Appendix IV of this Decree, with a customs value not exceeding VND 10,000,000, are exempt from tax no more than 4 times per year.
a) Customs documents as prescribed by customs law;
b) Agreement on the gift in the case where the gift recipient is an organization: 01 photocopy bearing the seal certifying it as a true copy of the original by the gift recipient organization .
Individuals who receive gifts are responsible for accurately and truthfully declaring on customs declarations the exported and imported goods that are gifts; including information about the name and address of the giver and the recipient of the gift abroad, and are legally responsible for the accuracy of their declarations.
d) A document from the superior governing body authorizing the acceptance and use of duty-free goods, or a document proving that the organization's operating expenses are covered by the state budget for gifts and presents given to state-funded agencies and organizations: 01 original copy;
d) Document from the Chairman of the People's Committee of the province or city, or the relevant ministry or agency, regarding gifts and donations for humanitarian and charitable purposes: 01 original copy.
4. The tax exemption procedure shall be carried out in accordance with Article 31 of this Decree .
Article 9. Tax exemption for goods bought, sold, or exchanged by border residents.
1. Goods bought and sold by border residents that are included in the List of Goods for Production and Consumption of Border Residents published by the Ministry of Industry and Trade, within the prescribed limits in Appendix V of this Decree, are exempt from tax as stipulated in Clause 3, Article 16 of the Law on Export and Import Taxes.
In cases where goods are purchased and transported within the prescribed limits but are not used for production or consumption by border residents, they must be declared and taxed according to regulations.
2. Goods exported and imported by traders from countries sharing a border with a foreign country, permitted to be traded in border markets, are subject to export and import taxes as prescribed.
3. Tax exemption documents:
a) Customs documents as prescribed by customs law;
b) Border pass or citizen identification card: Present the original.
4. The tax exemption procedure shall be carried out in accordance with Article 31 of this Decree .
Article 10. Tax exemption for imported goods for processing and processed products for export.
1. Imported goods for processing, and processed products for export under processing contracts, are exempt from export and import taxes as stipulated in Clause 6, Article 16 of the Law on Export and Import Taxes , including:
a) Raw materials, semi-finished products, supplies (including packaging materials or packaging for export products), and imported components that directly constitute export products or directly participate in the processing of export goods but do not directly transform into goods, including cases where the processing party itself imports raw materials, supplies, and components to fulfill the processing contract;
b) Imported goods not intended for sale, exchange, or consumption, but solely for use as samples;
c) Imported machinery and equipment as agreed upon in the processing contract for the purpose of carrying out the processing;
d) Finished products imported to be attached to processed products or packaged together with processed products to form a complete item for export abroad are specified in the processing contract or its appendix and are managed as imported raw materials and supplies for processing;
d) Imported components and spare parts for warranty purposes for products processed for export are specified in the processing contract or its appendix and are managed as imported raw materials and supplies for processing;
In cases where imported goods intended for processing are used as gifts or presents, tax exemption shall apply as stipulated in Article 8 of this Decree .
Upon expiration of the processing contract, imported goods used for processing that are not used must be re-exported. If they are not re-exported, taxes must be declared and paid according to regulations.
g) Products processed for export.
In cases where processed export products are manufactured from domestically sourced raw materials and supplies subject to export tax, the value of the domestically sourced raw materials and supplies constituting the exported product must be taxed at the tax rate applicable to those raw materials and supplies.
2. Basis for determining goods eligible for tax exemption:
a) Organizations and individuals with processing contracts as stipulated in Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international trade in goods and agency activities for buying, selling, processing and transit of goods with foreign countries.
Taxpayers declare on the customs declaration form information about the contract number and date for processing, and the name of the processing tax partner;
b) The taxpayer or the organization/individual receiving subcontracting services from the taxpayer must have a processing and manufacturing facility for export goods located within the territory of Vietnam and must notify the customs authority of the processing and manufacturing facility in accordance with the law on customs and notify the customs authority of the subcontracting contract.
c) Imported raw materials, supplies, and components used in the processing and production of products that have been exported.
The value or quantity of imported raw materials, supplies, and components eligible for tax exemption is the actual value or quantity of imported raw materials, supplies, and components used in the production of processed products for export, as determined during the settlement of the management and use of imported raw materials and supplies for processing export products in accordance with customs laws.
When settling accounts, taxpayers are responsible for accurately and truthfully declaring the value or quantity of raw materials, supplies, and components actually used in the production of processed products that were actually imported and exempted from tax during customs procedures.
3. Equipment, machinery, raw materials, supplies, components, and processed products for which foreign parties pay in lieu of processing fees are subject to import tax as prescribed.
5. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree.
Article 11. Tax exemption for goods exported for processing and processed products imported.
1. Goods exported for processing and processed products imported under processing contracts are exempt from export and import taxes as stipulated in Clause 6, Article 16 of the Law on Export and Import Taxes , including:
a) Raw materials, supplies, and components for export.
The value or quantity of raw materials, supplies, and components exported corresponding to the processed product that are not imported back is subject to export tax at the tax rate applicable to the exported raw materials, supplies, and components.
Goods exported for processing that are resources, minerals, or products where the total value of resources and minerals plus energy costs accounts for 51% or more of the product's cost, and goods exported for processing that are subject to export tax, are not exempt from export tax.
The determination of whether a product has a total value of resources and minerals plus energy costs below 51% of its cost is based on the regulations for determining a product with a total value of resources and minerals plus energy costs accounting for 51% or more of its cost, as stipulated in Government Decree No. 100/2016/ND-CP dated July 1, 2016, which details and guides the implementation of several articles of the Law amending and supplementing certain articles of the Law on Value Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration , and other guiding documents.
b) Exported goods are not intended for sale, exchange, or consumption, but only for use as samples;
c) Machinery and equipment exported are those agreed upon in the processing contract for the purpose of carrying out processing;
2. Basis for determining goods eligible for tax exemption:
a) Taxpayers with processing contracts as stipulated in Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international trade in goods and agency activities for buying, selling, processing and transit of goods with foreign countries.
b) Exported raw materials, supplies, and components are used to process and manufacture imported products.
The value or quantity of exported raw materials, supplies, and components eligible for tax exemption is the actual value or quantity of raw materials, supplies, and components used in the production of the imported processed products, as determined during the settlement of the management and use of imported raw materials, supplies, and components for processing export products in accordance with customs laws.
When settling accounts, taxpayers are responsible for accurately and truthfully declaring the value or quantity of raw materials, supplies, and components actually used in the production of processed products that were actually imported and exempted from tax during customs procedures.
3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
Taxpayers declare on the customs declaration form information about the number and date of the processing contract; the number and date of the document notifying the customs authority about exported products where the total value of resources and minerals plus energy costs is less than 51% of the product's cost.
Article 12. Tax exemption for imported goods used in the production of goods for export.
1. Raw materials, supplies, components, semi-finished products, and finished products imported for the production of goods for export are exempt from import tax as stipulated in Clause 7, Article 16 of the Law on Export and Import Taxes , including:
a) Raw materials, supplies (including packaging materials or packaging for export products), components, and semi-finished products imported directly to constitute export products or directly participate in the production process of export goods but are not directly transformed into goods;
b) Finished products imported for attachment or assembly into exported products, or packaged together as a complete item with exported products;
c) Imported components and spare parts for warranty purposes for exported products;
d) Imported goods not intended for sale, exchange, or consumption, but solely for use as samples.
2. Basis for determining goods eligible for tax exemption:
a) Organizations and individuals producing goods for export must have production facilities located within the territory of Vietnam; possess ownership or usage rights over machinery and equipment at the production facility that are suitable for the imported raw materials, supplies, and components used in the production of export goods; and notify the production facility in accordance with the law on customs.
b) Imported raw materials, supplies, and components used in the production of exported products.
The value or quantity of imported raw materials, supplies, and components eligible for tax exemption is the actual value or quantity of imported raw materials, supplies, and components used in the production of the actual exported products, as determined during the settlement of the management and use of imported raw materials, supplies, and components for the production of exported products in accordance with customs laws.
When settling accounts, taxpayers are responsible for accurately and truthfully declaring the value or quantity of raw materials, supplies, and components actually used in the production of processed products that were actually imported and exempted from tax during customs procedures.
3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
1. Goods temporarily imported and re-exported or temporarily exported and re-imported within a specified period are exempt from tax as stipulated in Clause 9, Article 16 of the Law on Export and Import Taxes .
2. Goods temporarily imported and re-exported or temporarily exported and re-imported for warranty, repair, or replacement purposes as stipulated in point c, clause 9, Article 16 of the Law on Export and Import Taxes must ensure that the shape, use, and basic characteristics of the temporarily imported or exported goods are not altered and that no other goods are created.
In the event of product replacement under the warranty conditions of the sales contract, the replacement product must ensure the same shape, function, and basic characteristics as the product being replaced.
a) Empty containers with or without hooks;
b) Flexible tanks lined inside containers for storing liquid goods;
c) Other reusable containers for export and import goods.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
For goods imported temporarily for re-export, taxpayers must submit an additional guarantee letter from a credit institution or a deposit slip to the customs authority's deposit account at the State Treasury: one original copy in cases where the guarantee letter has not yet been updated into the customs electronic data processing system.
The guarantee or deposit of import tax for goods temporarily imported and re-exported shall be carried out in accordance with the provisions of Article 4 of this Decree .
1. Imported goods used to create fixed assets for entities enjoying investment incentives are exempt from import tax as stipulated in Clause 11, Article 16 of the Law on Export and Import Taxes .
The criteria for identifying specialized transport vehicles used directly in the production process of an investment project are determined according to the regulations of the Ministry of Science and Technology.
5. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree . (Additional information)
1. Raw materials, supplies, and components that cannot be produced domestically, imported for the production of investment projects belonging to the list of specially prioritized investment sectors or areas with particularly difficult socio-economic conditions as prescribed by the law on investment, high-tech enterprises, science and technology enterprises, and science and technology organizations, are exempt from import tax for a period of 05 years from the start of production as stipulated in Clause 13, Article 16 of the Law on Export and Import Taxes .
The start date of production is the official production date, excluding trial production time. Taxpayers are responsible for declaring and verifying the actual start date of production and must notify the customs authority receiving the tax exemption application before completing customs procedures.
After the 5-year tax exemption period expires, taxpayers must pay the full amount of tax as prescribed for the quantity of imported raw materials, supplies, and components that were not fully used and were exempted from tax.
2. The determination of whether a product has a total value of resources and minerals plus energy costs below 51% of its cost is based on the regulations for determining a product with a total value of resources and minerals plus energy costs accounting for 51% or more of its cost, as stipulated in Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration , and the guiding documents of this Decree .
3. The basis for determining industries and professions eligible for special investment incentives, and areas with particularly difficult socio-economic conditions, shall be in accordance with the provisions of the Investment Law and Government Decree No. 118/2015/ND-CP dated November 12, 2015, detailing and guiding the implementation of a number of articles of the Investment Law .
The criteria for determining whether raw materials, supplies, and components are not produced domestically are determined according to regulations issued by the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
Article 16. Exemption from import duties on goods used in oil and gas operations.
1. Imported goods used in oil and gas operations are exempt from import duties as stipulated in Clause 15, Article 16 of the Law on Export and Import Taxes .
2. The criteria for determining specialized transport vehicles serving oil and gas operations shall be in accordance with the regulations of the Ministry of Science and Technology.
3. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
1. Projects and shipbuilding facilities belonging to the list of prioritized industries and professions as stipulated by investment law are exempt from import and export taxes as prescribed in Clause 16, Article 16 of the Law on Export and Import Taxes.
2. The criteria for determining the means of transport in the technological chain that directly serve shipbuilding activities shall be in accordance with the regulations of the Ministry of Science and Technology.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
Article 18. Tax exemption for plant seeds, animal breeds, fertilizers, and pesticides.
1. Plant varieties; animal breeds; fertilizers and pesticides that cannot be produced domestically and need to be imported to directly serve agricultural, forestry, and fisheries activities are exempt from import tax as stipulated in Clause 12, Article 16 of the Law on Export and Import Taxes.
2. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
1. Imported goods for direct use in scientific research, technological development, technology incubation, science and technology enterprise incubation, and technological innovation are exempt from import tax as stipulated in Clause 21, Article 16 of the Law on Export and Import Taxes.
The criteria for determining specialized machinery, equipment, spare parts, and materials used directly for scientific research, technological development, technology incubation, science and technology enterprise incubation, and technological innovation shall be in accordance with the regulations of the Ministry of Science and Technology.
3. The categories or criteria for identifying specialized scientific documents, books, and publications used directly for scientific research, technology development, technology incubation, science and technology enterprise incubation, and technological innovation shall comply with the regulations of the Ministry of Science and Technology.
In addition to the documents stipulated in Article 31 of this Decree , depending on the specific case, taxpayers must submit one of the following additional documents:
a) Decision on the implementation of research topics, programs, projects, and tasks related to scientific research and technological development, and the list of goods to be imported for the implementation of research topics, programs, projects, and tasks related to scientific research and technological development, issued by competent state agencies in accordance with the Law on Science and Technology : 01 copy bearing the seal certifying it as a true copy of the original ;
b) A document confirming the list of goods for the development of technology incubation and science and technology enterprise incubation activities issued by the People's Committee of the province, city, or governing ministry where the project or facility for technology incubation and science and technology enterprise incubation is located: 01 photocopy bearing the seal certifying it as a true copy of the original .
c) A document confirming the list of goods for technological innovation purposes issued by the Ministry of Science and Technology or an agency authorized by the Ministry of Science and Technology: 01 photocopy bearing the seal certifying it as a true copy of the original .
5. The tax exemption procedure shall be carried out in accordance with the provisions of Article 31 of this Decree .
Article 20. Tax exemption for imported goods directly serving national security and defense.
1. Imported goods specifically intended for national security and defense, including specialized transport vehicles that are not domestically produced, are exempt from tax as stipulated in Clause 22, Article 16 of the Law on Export and Import Taxes .
2. Basis for determining goods eligible for tax exemption:
a) Goods included in the annual import plan for specialized goods directly serving national security and defense, approved by the Prime Minister or by the Minister of Public Security or the Minister of National Defense under the authorization of the Prime Minister.
b) Specialized transport vehicles that are not manufactured domestically shall be implemented in accordance with the regulations of the Ministry of Planning and Investment.
3. Tax exemption documents, including:
a) Request letter from the Ministry of National Defence, the Ministry of Public Security, or a unit authorized or delegated by the Ministry of National Defence or the Ministry of Public Security, using Form No. 03a in Appendix VII issued with this Decree (for cases of tax exemption before customs clearance) or Form No. 03b in Appendix VII issued with this Decree (for cases requesting tax exemption after customs clearance) : 01 original copy.
b) Sales contract: 01 copy bearing the seal certifying it as a true copy of the original from the relevant authority ;
c) Import consignment contract or goods supply contract based on the winning bid or designated bid document, clearly stating the price of goods supplied excluding import tax in the case of consignment import or bidding: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency .
a) In cases where a tax exemption is requested before customs clearance , the Ministry of National Defence, the Ministry of Public Security, or a unit authorized or delegated by the Ministry of National Defence or the Ministry of Public Security shall submit the tax exemption request to the General Department of Customs no later than 05 working days before registering the customs declaration.
Within a maximum of 3 working days from the date of receiving the application, the General Department of Customs shall issue a written notice notifying whether the goods are exempt from tax or not eligible for tax exemption, or requesting additional documents.
The Customs Sub-department where the procedures are carried out will base its actions on the tax exemption notice from the General Department of Customs to clear the goods in accordance with regulations.
b) Cases where tax exemption is requested after customs clearance procedures have been completed:
The Ministry of Public Security, the Ministry of National Defense, or units authorized by the Ministry of Public Security or the Ministry of National Defense shall submit applications for tax exemption to the General Department of Customs. The deadline for submitting tax exemption applications is no later than 30 working days from the date of customs clearance or release of goods.
Within a maximum of 3 working days from the date of receiving the application, the General Department of Customs will notify the taxpayer of tax exemption, notify that the application is not eligible for tax exemption, or request the taxpayer to supplement the application.
The Customs Sub-department where the procedures are carried out will base its decision on the General Department of Customs' tax exemption decision to settle the exempted tax amount in accordance with regulations.
Article 21. Exemption from import duties on goods directly serving education.
1. Imported goods specifically intended for educational purposes that cannot be produced domestically are exempt from import tax as stipulated in Clause 20, Article 16 of the Law on Export and Import Taxes.
2. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
1. Goods manufactured, processed, recycled, or assembled in a free trade zone that do not use raw materials or components imported from abroad are exempt from import tax when imported into the domestic market, as stipulated in Clause 8, Article 16 of the Law on Export and Import Taxes .
3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
Article 23. Exemption from import duties on raw materials, supplies, and components used in the production and assembly of medical equipment.
1. Raw materials, supplies, and components imported that cannot be produced domestically, used for the production and assembly of medical equipment for investment projects prioritized for research and manufacturing, are exempt from import tax for a period of 5 years from the start of production, as stipulated in Clause 14, Article 16 of the Law on Export and Import Taxes .
The list of medical equipment products prioritized for research and manufacturing is specified in Appendix VI attached to this Decree.
2. The date of commencement of production, which serves as the basis for import duty exemption for a period of 05 years in the cases specified in Clause 1 of this Article, is the actual date of commencement of official production activities (excluding the trial production period).
Taxpayers are responsible for self-declaring and verifying the actual date of commencement of production activities and must notify the customs authority receiving the tax exemption application before proceeding with customs procedures.
3. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
1. Raw materials, supplies, and components imported that cannot be produced domestically, and which directly serve the production of information technology products, digital content, and software, are exempt from import tax as stipulated in Clause 18, Article 16 of the Law on Export and Import Taxes .
2. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of this Decree .
Article 25. Exemption from taxes on exported and imported goods for environmental protection.
1. Goods exported and imported for environmental protection purposes are exempt from tax as stipulated in Clause 19, Article 16 of the Law on Export and Import Taxes .
2. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
4. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
Article 26. Exemption from tax for goods used in the printing and minting of money.
1. Machinery, equipment, raw materials, supplies, components, parts, and spare parts imported for the printing and minting of money are exempt from import tax as stipulated in Clause 17, Article 16 of the Law on Export and Import Taxes, provided they are included in the List issued by the Governor of the State Bank of Vietnam.
Goods eligible for import tax exemption under Clause 1 of this Article must be imported by organizations designated by the State Bank of Vietnam.
2. The criteria for determining whether machinery, equipment, raw materials, supplies, components, parts, and spare parts imported for the printing and minting of money shall be in accordance with the regulations of the State Bank of Vietnam.
3. Tax exemption documents:
a) Customs documents shall be prepared in accordance with the provisions of the law on customs;
b) A document from the State Bank of Vietnam authorizing the organization to import machinery, equipment, raw materials, supplies, components, parts, and spare parts for the printing and minting of money: 01 photocopy bearing a certified copy stamp .
4. The tax exemption procedure shall be carried out in accordance with the provisions of Article 31 of this Decree .
Article 27. Exemption from import duties for goods not intended for commercial purposes.
Goods not intended for commercial purposes are exempt from import duties in the following cases:
1. Samples, photographs of samples, films of samples, and models replacing samples with a customs value not exceeding 50,000 Vietnamese Dong or that have been processed so that they cannot be bought, sold, or used, and are only for use as samples.
2. Advertising publications falling under Chapter 49 of the Vietnamese Export and Import Goods Classification List, including: leaflets, trade catalogs, yearbooks, promotional materials, and tourist posters used to advertise, publicize, or promote a product or service and provided free of charge, are exempt from import tax as stipulated in Clause 10, Article 16 of the Law on Export and Import Taxes, provided that each consignment consists of only one type of publication and the total weight does not exceed 1 kg; in cases where a consignment contains multiple types of publications, each type must have only one copy or the total weight of the publications must not exceed 1 kg.
3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree .
1. Goods exported and imported to serve social welfare, mitigate the consequences of natural disasters, calamities, epidemics, and other special cases are exempt from tax as stipulated in Clause 23, Article 16 of the Law on Export and Import Taxes , including:
a) Goods that cannot be produced domestically and are necessary for direct use in projects under the Government's social security program are exempt from import tax.
b) Goods that cannot be produced domestically and are imported to mitigate the consequences of natural disasters, calamities, or epidemics are exempt from import tax.
c) Goods exported and imported in other special cases, as decided on a case-by-case basis by the Prime Minister, are exempt from export and import taxes.
2. The criteria for determining goods that are not yet produced domestically shall be in accordance with the regulations of the Ministry of Planning and Investment.
3. Documents required for requesting tax exemption before customs clearance for imported goods used to mitigate the consequences of natural disasters, calamities, and epidemics include:
a) A request for tax exemption from the People's Committee of the province, city, ministry, or equivalent level, clearly stating the extent of damage caused by natural disasters, calamities, or epidemics in the area: 01 original copy;
b) List of goods imported directly to serve the remediation of natural disasters, calamities, and epidemics according to Form No. 04 in Appendix VII issued with this Decree: 01 original copy;
c) Decision to declare an epidemic by the competent authority in accordance with the Law on Prevention and Control of Infectious Diseases for the case of importing goods to remedy an epidemic: 01 copy bearing the seal certifying it as a true copy of the original .
a) Official letter requesting tax exemption from the People's Committee of the province, city, ministry, or equivalent level: 01 original copy;
b) List of goods imported directly to ensure social security according to Form No. 04 in Appendix VII issued with this Decree: 01 original copy.
a) Based on the tax exemption request from the People's Committee of the province, city, or ministry or equivalent level, within 15 days, the Ministry of Finance shall appraise the tax exemption request dossier and submit it to the Prime Minister for decision, along with the list of goods proposed for tax exemption.
b) Based on the Prime Minister's directive, the customs office where the export and import procedures are carried out shall implement the exemption of export and import taxes as prescribed.
6. Documents and procedures for requesting tax exemption for imported goods directly used to provide emergency relief in the event of natural disasters, calamities, or epidemics, including:
a) Customs documents as prescribed in Article 24 of the Customs Law ;
b) A confirmation document from the People's Committee of the province, city, ministry, or equivalent level regarding the import of goods for emergency relief purposes, clearly stating the extent of damage caused by natural disasters, calamities, or epidemics in the area: 01 original copy;
c) List of goods imported directly for emergency relief: 01 original copy;
d) Decision on declaring an epidemic by the competent authority in accordance with the Law on Prevention and Control of Infectious Diseases for the import of goods to remedy an epidemic: 01 copy.
Based on the tax exemption application dossier as stipulated in this clause, the customs authority where customs procedures are carried out shall process the tax exemption during customs clearance. (Additional information)
The basis for determining whether exported or imported goods are exempt from export or import duties is the quantity, type, and value of the goods as specifically stipulated in international agreements.
In cases where international treaties do not specify the types and quantities of goods eligible for tax exemption, the Ministry of Finance, in coordination with the Ministry of Foreign Affairs, shall report to the Prime Minister for a decision on the types and quantities of goods eligible for tax exemption.
If the customs value of goods exceeds 1,000,000 Vietnamese Dong or the total amount of tax payable exceeds 100,000 Vietnamese Dong, tax must be paid on the entire shipment.
The provisions of this clause do not apply to goods that are gifts, presents, goods traded between border residents, and goods sent via express delivery services.
Customs procedures are carried out in accordance with the provisions of customs law;
For goods exported or imported under international agreements, taxpayers pay an additional amount:
a) International treaty: 01 photocopy, with the original to be presented for verification, when submitting the tax exemption application for the first time;
b) Consignment contract, goods supply contract based on winning bid or designated bid document clearly stating the price of goods supplied excluding import tax in the case of consignment import or bidding: 01 photocopy bearing the seal certifying it as a true copy of the original.
5. The tax exemption procedure shall be carried out in accordance with the provisions of Article 31 of this Decree . (Additional information)
1. The cases for notifying the list of tax-exempt imported goods include goods subject to tax exemption as stipulated in Articles 14, 15 , 16, 17, 18, 23, and 24 of this Decree .
a) Organizations and individuals using the goods (project owners; owners of production and business establishments; owners of shipbuilding establishments; organizations and individuals conducting oil and gas activities), hereinafter collectively referred to as project owners, are the ones who notify the list of tax-exempt export and import goods. If the project owner does not directly import the tax-exempt goods, but the main contractor, subcontractor, or financial leasing company imports the goods, then the contractor or financial leasing company shall use the tax-exempt list that the project owner has notified to the customs authority;
b) The goods must be eligible for tax exemption as stipulated in one of the cases specified in Clauses 11, 12, 13, 14, 15, 16, and 18 of Article 16 of the Law on Export and Import Taxes ; and must be consistent with the industry, investment sector, objectives, scale, and capacity of the project, production facility, or activity using the tax-exempt goods;
c) The list of tax exemptions is compiled once for the project, production facility, or activity using tax-exempt goods, or it is compiled in stages, for each item, each combination, or each production line, in accordance with the actual situation and documentation of the project, production facility, or activity using tax-exempt goods, hereinafter referred to as the project.
3. Documents for notifying the list of tax-exempt items, including:
a) A notification letter stating the list of tax-exempt goods, clearly outlining the basis for determining tax-exempt goods according to Form No. 05 in Appendix VII issued with this Decree: 01 original copy;
b) The list of tax exemptions is sent via the electronic data processing system of the customs authority. In case of system malfunction or notification of the tax exemption list in paper form: Tax exemption list according to Form No. 06 in Appendix VII issued with this Decree: 02 original copies; Deduction tracking form according to Form No. 07 in Appendix VII issued with this Decree: 01 original copy;
c) Investment registration certificate, business registration certificate or equivalent documents, except for tax exemptions as stipulated in Clause 15, Article 16 of the Law on Export and Import Taxes : 01 photocopy bearing the seal certifying it as a true copy of the original from the issuing authority ;
d) Excerpt of the economic and technical feasibility study or technical document or project description: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant agency ;
d) Certificate of high-tech enterprise, science and technology enterprise, science and technology organization issued by the competent authority for high-tech enterprises, science and technology enterprises, science and technology organizations: 01 photocopy bearing the seal certifying it as a true copy of the original ;
e) Certificate of eligibility for manufacturing medical equipment or equivalent documents as prescribed by law on the management of medical equipment for cases of tax exemption as stipulated in Clause 14, Article 16 of the Law on Export and Import Taxes : 01 photocopy bearing the seal certifying it as a true copy of the original from the issuing authority ;
g) Oil and gas contracts, decisions assigning tasks for oil and gas activities, documents from competent authorities approving the annual work program and annual budget for tax exemption cases as stipulated in Clause 15, Article 16 of the Law on Export and Import Taxes : 01 photocopy bearing the seal certifying it as a true copy of the original ;
h) Shipbuilding contracts, ship export contracts for cases of tax exemption as stipulated in points b and c, Clause 16, Article 16 of the Law on Export and Import Taxes : 01 photocopy bearing the seal certifying it as a true copy of the original from the issuing authority ;
i) Project description for the production of information technology products, digital content, and software in cases of tax exemption as stipulated in Clause 18, Article 16 of the Law on Export and Import Taxes : 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant agency ;
k) Sales contract or goods supply contract based on bidding results, export consignment contract, import consignment contract, financial lease contract, in case the importer is not the person notifying the list of tax-exempt items: 01 photocopy bearing the seal certifying it as a true copy of the original by the agency.
4. Time and place for announcing the list of tax-exempt items:
a) The project owner is responsible for submitting the notification dossier on the list of tax-exempt items as prescribed in Clause 2 of this Article before registering the first tax-exempt import declaration;
6. Responsibilities of the customs authority:
a) Within a maximum of 03 working days from the date of receiving the dossier, the customs authority shall notify the project owner of the receipt of the list of tax-exempt items; request the submission of any missing documents as prescribed in Clause 2 of this Article; and provide explanations and clarifications regarding the information contained in the dossier notifying the list of tax-exempt items or the notification of goods not eligible for tax exemption;
b) In cases where amendments to the Tax Exemption List result in a change to the amount of tax already exempted, the customs authority receiving the notification of the Tax Exemption List is responsible for notifying the customs authority where the import procedures are carried out to recover the amount of tax that was improperly exempted;
c) Inspect the use of duty-free goods based on the application of risk management mechanisms as prescribed by tax administration laws and customs laws;
7. Responsibilities of the project owner:
a) Compile a list of tax-exempt items as prescribed in Clause 1 of this Article;
Article 31. Documents and procedures for tax exemption when carrying out customs procedures.
1. Tax exemption documents are customs documents as stipulated in the Customs Law and its implementing regulations.
a) Consignment contract in the case of consignment for export and import of goods: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency ;
b) A contract for the supply of goods as stated in the winning bid or designated bid document, clearly indicating the price of goods supplied excluding import tax in cases where the winning organization or individual imports the goods: 01 copy bearing the seal certifying it as a true copy of the original from the relevant authority ;
c) A contract for the supply of goods to organizations and individuals conducting oil and gas activities, clearly stating that the price of goods supplied excludes import tax in cases where the organization or individual imports goods for oil and gas activities: 01 copy bearing the seal certifying it as a true copy of the original from the relevant authority ;
d) Financial lease contract in the case of financial leasing for importing goods supplied to entities entitled to tax exemption, clearly stating that the price of goods supplied excludes import tax: 01 copy bearing the seal certifying it as a true copy of the original from the relevant authority ;
d) Documents for the transfer of goods subject to tax exemption in cases where tax-exempt goods are transferred to another tax-exempt entity, clearly stating the transfer price excluding import tax: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority ;
e) Confirmation document from the Ministry of Science and Technology regarding the means of transport as stipulated in Article 14 of this Decree: 01 original copy.
In cases where the list of tax exemptions is notified through the Electronic Data Processing System, taxpayers are not required to submit the list of tax exemptions; the customs authority will use the list of tax exemptions on the Electronic Data Processing System to grant tax exemptions as prescribed.
a) Taxpayers shall determine and declare the goods and the amount of tax exempted (except for declaring the amount of tax payable on goods exported or imported for processing, as provided by the processing tax authority) on the customs declaration form when carrying out customs procedures, and shall be legally responsible for the content of the declaration.
b) The customs authority where the customs procedures are carried out shall base its decision on the tax exemption application, comparing it with current regulations to grant the tax exemption as prescribed.
If it is determined that imported goods are not eligible for tax exemption as declared, taxes will be collected and penalties for violations (if any) will be imposed according to regulations.
In cases where the list is submitted on paper, the customs authority will update and deduct the quantity of goods exported or imported corresponding to the quantity of goods in the duty-free list.
In cases of duty-free imports as part of a complex or production line, where multiple shipments are required for assembly into a complete complex or production line, and deductions cannot be made based on the quantity of goods at the time of import, the organization or individual is responsible for compiling all import declarations and settling accounts with the customs authority within 15 days of the completion of the last shipment of each complex or production line, in accordance with the law on tax administration.
4. Procedures for tax exemption for goods exceeding the tax-free limit for organizations as stipulated in Clause 2 , Article 7 and Clause 2, Article 8 of this Decree:
a) Applications for tax exemption must be submitted to the General Department of Customs no later than 15 working days before customs clearance procedures are carried out;
b) If the application for tax exemption is incomplete, within a maximum of 05 working days from the date of receipt of the application, the General Department of Customs must notify the organization or individual to complete the application;
c) Within a maximum of 15 working days from the date of receiving complete documents, the Ministry of Finance shall issue a decision on tax exemption or notification of non-exemption based on the proposal of the General Department of Customs;
d) Based on the customs documents and the tax exemption decision of the Ministry of Finance, the taxpayer and the customs authority where the customs procedures are carried out shall implement the tax exemption procedure when carrying out customs procedures as prescribed in Clause 3 of this Article. (Additional information)
Article 32. Reduction of export and import taxes
1. Goods exported or imported that are under customs supervision as stipulated in the 2014 Customs Law and its implementing regulations, if damaged or lost due to objective reasons, are eligible for tax reduction as prescribed in Clause 1, Article 18 of the Law on Export and Import Taxes.
2. Documents required for a tax reduction application, including:
a) A letter requesting tax reduction from the taxpayer, using Form No. 08 in Appendix VII issued with this Decree: 01 original copy;
b) Insurance contract, compensation payment notice from the insurance company (if any); if the insurance contract does not include tax compensation, it must be confirmed by the insurance company; contract or agreement on compensation from the carrier in case of loss caused by the carrier (if any): 01 copy stamped as a certified copy by the relevant authority ;
c) Minutes confirming the cause of damage from the competent authority in the area where the damage occurred (minutes confirming the fire from the local fire department where the fire occurred; confirmation document from the People's Committee of the district level regarding natural disasters, fires, or unexpected accidents causing damage to imported raw materials, machinery, and equipment): 01 original copy.
Reports and documents confirming the cause of damage must be prepared within 30 days from the date the damage occurred;
The inspection certificate must be issued within 30 days of the date of the natural disaster, fire, or unexpected accident.
3. Procedures and authority for tax reduction:
a) The taxpayer shall submit the dossier to the Customs Sub-department where customs procedures are carried out at the time of customs clearance or no later than 30 working days from the date of the written confirmation of the extent of damage, loss, or destruction;
b) In cases where the taxpayer submits all required documents at the time of customs clearance, the Customs Sub-department shall examine the documents, conduct a physical inspection of the goods, verify the conditions for tax reduction, and implement the tax reduction within the time limit for customs clearance as stipulated in Article 23 of the Customs Law ;
If the application is complete as prescribed, the Customs Department is responsible for preparing the file, verifying the information, assessing the accuracy and completeness of the file, and submitting it to the General Department of Customs for submission to the Ministry of Finance to decide on tax reduction or to notify the taxpayer of the reasons for not being eligible for tax reduction and the amount of tax payable within 15 days from the date of receiving the complete application. If the application is incomplete, the customs authority shall notify the taxpayer within 3 working days from the date of receiving the application.
In cases where physical inspection of goods that have passed through the customs supervision area is necessary to provide sufficient grounds for tax reduction, a post-clearance inspection decision shall be issued at the taxpayer's premises; based on this, the tasks stipulated in this point shall be carried out within a maximum of 40 days from the date of receipt of complete documents.
Article 33. Tax refund for exported goods that must be re-imported.
1. Goods that have paid export tax but must be re-imported are eligible for a refund of export tax and are exempt from import tax, including:
a) Goods that have been exported but must be imported back into Vietnam;
b) Exported goods sent by organizations or individuals in Vietnam to organizations or individuals abroad via postal services and international express delivery services, for which taxes have been paid but could not be delivered to the recipient, must be re-imported.
Taxpayers are responsible for accurately and truthfully declaring on the customs declaration form that re-imported goods are goods previously exported; including information on the contract number and date, and the name of the purchasing partner in cases where there is a sales contract.
The customs authority is responsible for verifying the contents of the taxpayer's declaration and recording the verification results to facilitate the processing of tax refunds.
2. Tax refund application documents, including:
a) A letter requesting a refund of import duties on goods, using Form No. 09 in Appendix VII issued with this Decree: 01 original copy;
b) Payment documents for exported and imported goods in cases where payment has been made: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority ;
c) Export and import contracts and invoices under export and import contracts in the case of buying and selling goods; export and import consignment contracts if it is a form of consignment export and import (if any): 01 photocopy bearing the seal certifying it as a true copy of the original from the agency ;
d) For goods that must be returned due to the foreign customer refusing to accept them or the lack of a recipient as notified by the carrier, an additional document must be provided: a notification from the foreign customer or a written agreement with the foreign customer regarding the return of the goods, or a notification from the carrier stating the reason, quantity, and type of goods returned (in the case of goods returned by the customer): 01 certified copy stamped as a true copy by the relevant authority .
In cases of force majeure or when the taxpayer discovers defects in the goods and re-imports them, this document is not required, but the reason for returning the goods must be clearly stated in the tax refund request letter;
d) For goods exported or imported as mentioned in point b, clause 1 of this article, an additional notification from the postal service or international express delivery service provider stating that delivery to the recipient is not possible must be submitted: 01 photocopy bearing the seal certifying it as a true copy of the original .
In cases where goods are eligible for tax refund but the tax has not been paid or is not required to be paid according to Article 19 of the Law on Export and Import Taxes, the required documents and procedures are the same as those for tax refunds.
Article 34. Tax refund for imported goods that must be re-exported.
1. Imported goods that have paid import duties but must be re-exported are eligible for a refund of import duties and are exempt from export duties, including:
The re-export of goods must be carried out by the original importer or a person authorized or entrusted by the original importer to export the goods.
b) Imported goods sent by organizations or individuals abroad to organizations or individuals in Vietnam via postal services and international express delivery services, for which taxes have been paid but cannot be delivered to the recipient, must be re-exported;
c) Imported goods on which taxes have been paid are then sold to foreign-owned vehicles on international routes through Vietnamese ports and to Vietnamese vehicles on international routes as prescribed;
d) Imported goods that have paid import duties but are still stored in warehouses or yards at the border and are under the supervision of customs authorities may be re-exported abroad.
Taxpayers are responsible for accurately and truthfully declaring on the customs declaration form that re-exported goods are goods previously imported; including information on the contract number and date, and the name of the purchasing partner.
The Customs authority is responsible for verifying the contents of the taxpayer's declaration and clearly recording the verification results to facilitate the processing of tax refunds.
2. Tax refund application documents, including:
a) A letter requesting a refund of import duties on goods, using Form No. 09 in Appendix VII issued with this Decree: 01 original copy;
b) Value-added tax invoice or sales invoice as prescribed by law on invoices for the cases specified in points a and c of Clause 1 of this Article: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency ;
c) Payment documents for exported and imported goods in cases where payment has been made: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority ;
d) Export and import contracts and invoices under export and import contracts in the case of buying and selling goods; export and import consignment contracts if it is a form of consignment export and import (if any): 01 photocopy bearing the seal certifying it as a true copy of the original from the agency ;
d) Agreement to return goods to the foreign party in case of returning imported goods to the original foreign consignor as stipulated in point a, clause 1 of this Article: 01 copy bearing the seal certifying it as a true copy of the original by the agency ;
e) A written notification from the postal service or international express delivery service regarding the inability to deliver the imported goods specified in point b, clause 1 of this Article to the recipient: 01 copy bearing the seal certifying it as a true copy of the original ;
g) A confirmation document from the shipping company regarding the quantity and value of goods purchased from the importing enterprise and actually supplied to foreign vessels, along with a list of payment documents from foreign shipping companies for the imported goods as stipulated in point c, clause 1 of this Article: 01 original copy.
3. The procedures for submitting, receiving, and processing tax refund applications shall be carried out in accordance with the provisions of the law on tax administration.
In cases where goods are eligible for tax refund but the tax has not been paid or is not required to be paid according to Article 19 of the Law on Export and Import Taxes, the required documents and procedures are the same as those for tax refunds.
1. Taxpayers are responsible for self-declaring and being legally accountable for the depreciation rate and allocation of the value of goods during their use and storage in Vietnam, in accordance with accounting regulations, when requesting a tax refund from the customs authority. This serves as the basis for calculating the remaining usable value of the goods.
Taxpayers are responsible for accurately and truthfully declaring on the customs declaration form that re-exported goods are goods previously imported; including information on the contract number and date, and the name of the purchasing partner.
The customs authority is responsible for verifying the contents of the taxpayer's declaration and recording the verification results to facilitate the processing of tax refunds.
2. Tax refund application documents, including:
a) A letter requesting a refund of import duties on goods, using Form No. 09 in Appendix VII issued with this Decree: 01 original copy;
b) Payment documents for exported and imported goods in cases where payment has been made: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority ;
c) Export and import contracts and invoices under export and import contracts in the case of buying and selling goods; export and import consignment contracts if it is a consignment export or import: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency .
3. The procedures for submitting, receiving, and processing tax refund applications shall be carried out in accordance with the provisions of the law on tax administration.
In cases where goods are eligible for tax refund but the tax has not been paid or is not required to be paid according to Article 19 of the Law on Export and Import Taxes, the required documents and procedures are the same as those for tax refunds.
1. Taxpayers who have paid import tax on imported goods for production and business purposes, but have subsequently used these goods in the production of export goods and exported the products abroad, or exported them to a free trade zone, are entitled to a refund of the import tax paid.
2. Imported goods eligible for import tax refund include:
a) Raw materials, supplies (including packaging materials or packaging for export products), components, and semi-finished products imported directly to constitute export products or directly participate in the production process of export goods but are not directly transformed into goods;
b) Finished products imported for attachment or assembly into exported products, or packaged together as a complete item with exported products;
c) Imported components and spare parts for warranty purposes for exported products.
3. Basis for determining goods eligible for tax refund:
a) Organizations and individuals producing goods for export must have production facilities located within the territory of Vietnam; and must own or have the right to use machinery and equipment at the production facility that is suitable for the imported raw materials, supplies, and components used in the production of export goods;
b) The value or quantity of imported raw materials, supplies, and components eligible for tax refund is the actual value or quantity of imported raw materials, supplies, and components used in the production of the actual exported products;
c) Exported products are processed through customs under the export production category;
d) Organizations and individuals who directly or indirectly import goods and export products.
Taxpayers are responsible for accurately and truthfully declaring on the customs declaration form the exported products that were manufactured from previously imported goods.
4. In cases where imported raw materials, supplies, or components are used in production but yield two or more different products, and only one product is exported, the import tax will be refunded corresponding to the portion of raw materials, supplies, or components that constitute the exported product, calculated based on the total value of all products obtained.
The total value of the products obtained is the sum of the value of exported products and the selling price of products consumed in the domestic market. The value of exported products does not include the value of raw materials, supplies, and components purchased domestically that constitute the exported products.
The amount of import tax to be refunded is determined by the allocation method using the following formula:
|
The amount of import tax (corresponding to the actual exported product). |
= |
Value of exported products |
x |
Total amount of import tax on imported raw materials, supplies, and components. |
|
Total value of products obtained |
The value of exported products is determined by multiplying the actual quantity of exported products by the taxable value of the exported goods.
5. Tax refund application documents, including:
a) A letter requesting a refund of import duties on goods, using Form No. 09 in Appendix VII issued with this Decree: 01 original copy;
b) Payment documents for exported and imported goods in cases where payment has been made: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority ;
c) Export and import contracts and invoices under export and import contracts in the case of buying and selling goods; export and import consignment contracts if it is a consignment export or import: 01 photocopy bearing the seal certifying it as a true copy of the original from the agency ;
Taxpayers declare information on the export customs declaration form regarding the contract number, date, and name of the buyer.
d) Report on the calculation of import tax on raw materials, supplies, and components (according to Form No. 10 in Appendix VII issued with the Decree).
The amount of import tax refunded on raw materials, supplies, and components must correspond to the actual quantity and type of imported raw materials, supplies, and components used in the production of the products actually exported;
d) Processing contract signed with foreign customers (for cases where raw materials, supplies, and components are imported to produce products, and then these products are used to process goods for export under a processing contract with a foreign country): submit one copy bearing the seal certifying it as a true copy of the original .
e) Documents proving the establishment of a production facility within the territory of Vietnam; ownership or right to use machinery and equipment at the production facility suitable for the imported raw materials, supplies, and components used in the production of goods: 01 photocopy bearing the seal certifying it as a true copy of the original from the relevant authority .
6. The procedures for submitting, receiving, and processing tax refund applications shall be carried out in accordance with the provisions of the law on tax administration.
In cases where goods are eligible for tax refund but the tax has not been paid or is not required to be paid according to Article 19 of the Law on Export and Import Taxes, the required documents and procedures are the same as those for tax refunds.
1. Taxpayers who have paid import or export taxes but have not imported or exported goods, or have imported or exported fewer goods than the amount for which taxes were paid, are entitled to a refund of the import or export taxes paid corresponding to the goods that were not actually imported or exported, or were exported or imported in smaller quantities.
2. In cases eligible for export and import tax refunds as stipulated in Articles 33 , 34 , 35 , 36 , and 37 of this Decree , if the refund amount is less than 50,000 Vietnamese Dong according to the customs declaration for tax refund procedures, the tax refund will not be granted.
The customs authority will not accept tax refund applications and will not refund the tax amount as stipulated in this clause.
3. Tax refund application documents: Letter requesting tax refund for imported goods according to Form No. 09 in Appendix VII issued with this Decree: 01 original copy.
4. The procedures for submitting, receiving, and processing tax refund applications shall be carried out in accordance with the provisions of the law on tax administration.
In cases where goods are eligible for tax refund but the tax has not been paid or is not required to be paid according to Article 19 of the Law on Export and Import Taxes, the same procedures and documentation for tax exemption shall be followed as for tax refunds.
In cases where taxpayers submit complete documentation for tax exemption during customs procedures and fall under the category of "tax exemption first, inspection later," the customs authority will not collect tax on exported or imported goods as prescribed. (Additional information )
1. This Decree takes effect from September 1, 2016 and replaces Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of articles of the Law on Export and Import Taxes .
2. Repeal the regulations on export and import tax exemptions in Decisions: No. 31/2015/QD-TTg dated August 4, 2015, No. 52/2015/QD-TTg dated October 20, 2015, No. 53/2013/QD-TTg dated September 13, 2013, and Article 7 of Decision No. 219/2009/QD-TTg dated October 1, 2009, of the Prime Minister.
Article 39. Transitional provisions
1. For projects currently enjoying export and import tax incentives at a rate higher than that stipulated in the Law on Export and Import Taxes , the project may continue to enjoy those incentives for the remaining period of the project's incentive entitlement.
2. For projects currently enjoying lower export and import tax rates, or projects that have not yet enjoyed export and import tax rates as stipulated in the 2016 Law on Export and Import Taxes , they shall enjoy the preferential rates as prescribed in this Law for the remaining period of the project's preferential treatment.
Article 40. Responsibility for Implementation
1. The Ministry of Planning and Investment shall issue a list of domestically produced goods as a basis for determining domestically unproduced goods as stipulated in Articles 14, 15 , 16, 17, 18, 19 , 20 , 21, 23 , 24, 25 and 28 of this Decree .
2. The Ministry of Science and Technology issues a list or criteria for determining:
a) Specialized transport vehicles necessary for oil and gas operations;
c) Transportation vehicles in the technological process that directly serve shipbuilding operations;
7. The Ministry of Public Security and the Ministry of National Defense shall notify the General Department of Customs of the annual list of specialized goods imported directly for national security and defense purposes, as approved by the Prime Minister or by the Minister of Public Security or the Minister of National Defense under the authorization of the Prime Minister, and update the list whenever changes occur.
8. The State Bank of Vietnam shall issue a list of machinery, equipment, raw materials, supplies, components, parts, and spare parts to be imported for the printing and minting of money by the State Bank of Vietnam and designate the importing organization.
9. The Ministry of Foreign Affairs shall inform the Ministry of Finance of matters related to tax incentives in international treaties and agreements between the Government of Vietnam and foreign non-governmental organizations.
10. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People's Committees, and relevant organizations and individuals are responsible for implementing this Decree.
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LIST AND QUANTITIES OF GOODS NECESSARY FOR THE WORK AND LIVING NEEDS OF DIPLOMATIC REPRESENTATIVE OFFICES, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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Serial Number |
Product name |
Organizations with 5 or fewer people |
Add 3 more people |
Note |
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1 |
Car |
3 pieces |
1 piece |
Left-hand drive, new or used. |
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2 |
Motorized two-wheeled vehicles |
2 pieces |
1 piece |
Unused |
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3 |
Various types of alcohol |
50 liters |
30 liters |
1 quarter |
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4 |
Beer of all kinds |
100 liters |
60 liters |
1 quarter |
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5 |
Cigarette |
10 packs |
6 packs |
One pack contains 10 boxes, each box containing 20 cigarettes. |
Note: Used cars must comply with current legal regulations regarding the import of used cars.
LIST AND QUANTITIES OF GOODS NECESSARY FOR THE WORK AND LIVING NEEDS OF MEMBERS OF DIPLOMATIC REPRESENTATIVE OFFICES, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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Serial Number |
Product name |
Head of diplomatic mission |
Heads of consular offices and representative offices of international organizations |
Diplomatic officers, consular officers, and officers of international organizations |
Note |
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1 |
Car |
2 pieces |
1 piece |
1 piece |
Left-hand drive, new or used. |
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2 |
Motorized two-wheeled vehicles |
1 piece |
1 piece |
1 piece |
Unused |
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3 |
Various types of alcohol |
100 liters |
70 liters |
50 liters |
1 quarter |
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4 |
Beer of all kinds |
300 liters |
270 liters |
200 liters |
1 quarter |
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5 |
Cigarette |
30 packs |
30 packs |
20 packs |
One pack contains 10 boxes, each box containing 20 cigarettes. |
Note:
1. Used cars must comply with current legal regulations on the import of used cars.
2. Only goods listed in items 1 and 2 of the above list may be imported. Applicants must have worked at a diplomatic mission, consular office, or representative office of an international organization in Vietnam for at least 18 months from the date of issuance of their identity card by the Ministry of Foreign Affairs, and have at least 12 months remaining on their employment in Vietnam (the period of employment in Vietnam is recorded on the identity card issued by the Ministry of Foreign Affairs).
LIST AND QUANTITIES OF GOODS NECESSARY FOR THE WORK AND LIVING NEEDS OF ADMINISTRATIVE AND TECHNICAL STAFF OF DIPLOMATIC MEMBER OFFICES, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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Serial Number |
Product name |
Quantity |
Note |
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1 |
Car |
1 piece |
Left-hand drive, new or used. |
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2 |
Motorized two-wheeled vehicles |
1 piece |
Unused |
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3 |
Various types of alcohol |
40 liters |
For the first import |
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4 |
Beer of all kinds |
400 liters |
For the first import |
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5 |
Cigarette |
20 packs |
For the first import, each pack contains 10 boxes, with 20 cigarettes per box. |
Note:
1. Used cars must comply with current legal regulations on the import of used cars.
2. Only goods listed in items 1 and 2 of the above list may be imported. Applicants must have worked at a diplomatic mission, consular office, or representative office of an international organization in Vietnam for at least 12 months from the date of issuance of their identity card by the Ministry of Foreign Affairs, and have at least 9 months remaining on their employment in Vietnam (the employment period in Vietnam is recorded on the identity card issued by the Ministry of Foreign Affairs).
3. Only goods listed in items 3, 4, and 5 of the above list may be imported for the first import within 6 months from the date stated on the identity card issued by the Ministry of Foreign Affairs, and the stay in Vietnam must be 90 days or more.
LIST OF SERIOUS DISEASES
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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1. Cancer |
16. Progressive muscle atrophy |
30. Lupus Erythematosus |
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2. First myocardial infarction |
17. Severe rheumatoid arthritis |
31. Organ transplantation (heart transplant, liver transplant, kidney transplant) |
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3. Coronary artery surgery |
18. Gangrene caused by hemolytic streptococcal infection |
32. Progressive pulmonary tuberculosis |
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4. Heart valve replacement surgery |
19. Aplastic anemia |
33. Severe burns |
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5. Aortic surgery |
20. Paralysis of both limbs |
34. Cardiomyopathy |
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6. Stroke |
21. Blind in both eyes |
35. Alzheimer's disease or dementia |
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7. Coma |
22. Loss of two limbs |
36. Increased pulmonary arterial pressure |
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8. Multiple sclerosis |
23. Hearing loss |
37. Motor nerve conduction disorders |
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9. Amyotrophic Lateral Sclerosis (ALS) |
24. Loss of ability to speak |
38. Severe traumatic brain injury |
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10. Parkinson's disease |
25. Total and permanent disability |
39. Elephantiasis |
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11. Bacterial meningitis |
26. Kidney failure |
40. Occupational HIV infection |
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12. Severe encephalitis |
27. Renal medullary cyst disease |
41. Bone marrow transplant |
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13. Benign brain tumor |
28. Recurrent chronic pancreatitis |
42. Polio |
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14. Muscular dystrophy |
29. Liver failure |
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15. Progressive medullary paralysis |
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TAX EXEMPTION LIMITS FOR GOODS TRADED BY BORDER RESIDENTS
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
Border residents are Vietnamese citizens with permanent residence registration in border areas, or those with a residence permit from the border province's police agency. They are exempt from customs duties for a value not exceeding VND 2,000,000 per person per day per trip, and for no more than four trips per month.
LIST OF MEDICAL EQUIPMENT AND DEVICES REQUIRING PRIORITY FOR RESEARCH AND MANUFACTURING
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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No. |
Name of medical equipment product |
Basic technical specifications |
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I |
Diagnostic equipment group |
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1. |
Magnetic resonance imaging system |
≥ 0.3 T |
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2. |
Computed tomography (CT) scanning system |
≥ 2 slices |
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3. |
Angiography system |
Types |
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4. |
Digital X-ray machine |
Current (emitting radiation) ≥ 300 mA |
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5. |
Ultrasound machine, transcranial Doppler ultrasound machine |
Types |
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6. |
Patient monitor |
≥ 5 parameters |
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7. |
Obstetric monitoring device |
Types |
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8. |
Electrocardiogram machine |
≥ 3 channels |
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9. |
Electroencephalogram (EEG) machine |
≥ 32 channels, computer connection |
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10 |
Blood oxygen saturation monitor S p O2 |
Types |
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11. |
Fetal Doppler ultrasound |
Types |
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12. |
Diagnostic endoscopy system |
Types |
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13. |
Cerebral blood flow monitor |
Types |
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14. |
Magnetic resonance imaging (MRI) diagnostic imaging equipment |
Types |
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15. |
CT scan diagnostic imaging device |
Types |
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II |
Treatment equipment group |
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1. |
Electric syringe |
Types |
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2. |
Infusion pump |
Types |
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3. |
Portable oxygen concentrator |
Capacity of 5 liters or more |
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4. |
Surgical suction machine |
Maximum suction speed ≥ 5 liters/minute |
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5. |
Continuous/intermittent low-pressure suction machine for pleural fluid/air drainage. |
Maximum suction speed: 2 liters/minute |
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6. |
High-frequency electrosurgical knife |
Power ≥ 300 W |
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7. |
CO2 Laser Surgical System |
Power ≥ 40 W |
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8. |
Surgical endoscopy system |
Types |
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9. |
Electrotherapy machine |
Types |
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10. |
Ventilator |
Types |
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11. |
Extracorporeal shockwave lithotripsy system |
Types |
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III |
Sterilization equipment group |
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1. |
Autoclave |
Capacity from ≥ 20 liters |
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2. |
Drying cabinet |
Capacity from ≥ 50 liters |
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3. |
Incubator |
Capacity from ≥ 50 liters |
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4. |
Operating room disinfectant spray machine |
Types |
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5. |
Rapid sterilization kit for medical instruments |
Types |
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6. |
Air sterilizer |
Types |
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7. |
Ultrasonic instrument washer |
Types |
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son-in-law |
Laboratory equipment group |
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1. |
Blood coagulation analyzer |
Types |
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2. |
Automated urine analyzer |
≥ 10 parameters |
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3. |
Semi-automatic biochemical analyzer |
Types |
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4. |
Multipurpose centrifuge |
Types |
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5. |
Automated hematology analyzer |
≥ 18 parameters |
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6. |
Class II Biosafety Cabinet |
Types |
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V |
Medical wastewater and waste treatment equipment |
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1. |
Medical waste incinerator |
≥ 5 kg/batch |
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2. |
Medical waste freezer (included with medical waste incinerator) |
Capacity ≥ 1,000 liters |
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3. |
Microwave medical solid waste treatment device |
Types |
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4. |
Medical wastewater treatment system |
Types |
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VI |
Rehabilitation equipment |
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1. |
Spinal traction machine |
Types |
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2. |
Lower limb rehabilitation device |
Types |
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3. |
Elbow and shoulder rehabilitation device |
Types |
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VII |
Home and personal medical devices |
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1. |
Blood pressure monitor |
Types |
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2. |
Nebulizer |
Types |
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3. |
Pocket ECG machine |
Types |
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4. |
Personal blood glucose meter |
Types |
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5. |
Electronic thermometer |
Types |
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8 |
Other devices |
|
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1. |
Blood shaker |
Types |
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2. |
Water distillation machine |
Types |
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3. |
Blood and IV fluid warmer |
Types |
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4. |
Dose readers and dosimeters for measuring radiation therapy doses in medicine. |
Types |
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5. |
Dental chair |
Types |
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6. |
Ultrasonic dental scaler |
Types |
FORMS FOR TAX EXEMPTIONS, TAX REDUCTIONS, AND TAX REFUNDS
(Attached to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government)
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Official letter requesting the issuance of a quota book for the organization. |
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Official letter requesting the issuance of an individual's quota book. |
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Official letter requesting tax exemption for imported goods directly serving national security and defense purposes, in cases where tax exemption is granted before customs clearance procedures are completed. |
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Official letter requesting tax exemption for imported goods directly serving national security and defense purposes, in cases where the tax exemption is requested after customs procedures have been completed. |
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List of goods for export and import to serve social welfare, mitigate the consequences of natural disasters, calamities, epidemics, and other special cases. |
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Official document announcing the list of tax-exempt items. |
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List of goods expected to be imported duty-free. |
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Tracking slip for deducting import duty-free goods. |
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Official letter requesting a reduction in export and import taxes. |
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Letter requesting tax refund |
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Report on the calculation of import tax on raw materials and supplies for which a refund is requested. |
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Dear: |
State Protocol Department - Ministry of Foreign Affairs or |
We request the State Protocol Department - Ministry of Foreign Affairs or the Provincial/City Customs Department to issue a tax-exempt quota book or add the quantity of goods to the tax-exempt quota book for the following agency: …………………………………………………………………………….
Address: …………../……………../……………………………
Phone number:………………………………..; Fax number: ………………………………………..
Total number of staff as of: …………………., of which the number of additional personnel since …………./month/year………. is:………… people according to diplomatic note No. ………….. dated………../month………../year………… of the Ministry of Foreign Affairs of …………../representative office of international organization, non-governmental organization.
The agency... respectfully requests the State Protocol Department - Ministry of Foreign Affairs/Customs Department of the province/city... to issue tax-exempt quota books/add the quantity of goods to the tax-exempt quota books for the agency………………… in accordance with current regulations./.
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REPRESENTATIVE OF THE PROPOSING AGENCY |
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Dear: |
State Protocol Department - Ministry of Foreign Affairs or |
Name of organization: ……………………………………………………………………………………
We request that the State Protocol Department - Ministry of Foreign Affairs or the Provincial/City Customs Department issue a tax exemption allowance book to Mr./Ms.: ………………………………………
Diplomatic/official identity card or work permit number:……………………………., date of issue ………../……...../………………
Issuing authority: ……………………….……………………….……………………….……………….
Valid until: ..../.../...............
Workplace: ………………………………………………………………………………
Phone number: ……………………………………; Fax number: …………………………………….
The agency respectfully requests the State Protocol Department - Ministry of Foreign Affairs or the Customs Department of the province/city of... to issue a tax-exempt allowance book to Mr./Ms. ………………………… in accordance with current regulations./.
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REPRESENTATIVE OF THE PROPOSING AGENCY |
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MANAGING UNIT |
SOCIALIST REPUBLIC OF VIETNAM |
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Hanoi, date……month……year …….. |
To: General Department of Customs.
Based on …………
Based on Decision No. ………………. dated …………. regarding the approval of the plan for importing goods for national security/defense in the year ………………..
The Ministry of Public Security/Ministry of National Defense requests the General Department of Customs to consider confirming the tax exemption for specialized imported goods directly serving national security/defense, specifically as follows:
Name of importing entity: ………………………………….………………………….………………….
Imported item: ……………………….………………………….………………………
Quantity of goods: ………………………….………………………….……………………….
Value (in USD or original currency): ………………………….…………………….
Excerpt (goods belonging to Section... Appendix... Decision No.……..): …………………………
Import license: ………………………….………………………….………………………
Decision approving the tender or Decision approving the import contract: ………..
Import contract for goods: ………………………….………………………….…………..
Trust/Sales Contract (if any) : ………………………….……………………
Import agent (if any) : ………………………………………………………………….
Bill of Lading Number: ………………………….………………………….………………………………….
Place of registration of customs declaration (clearly state which Customs Sub-department and Customs Department): ……………………………………………………………………………………………………….
The Ministry of Public Security/Ministry of National Defense requests the General Department of Customs to confirm the tax exemption for the above-mentioned shipment./.
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HEAD OF UNIT |
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MANAGING UNIT |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: |
Hanoi, date……month……year …….. |
To: General Department of Customs.
Based on ………………
Based on Decision No. ………………. dated …………. regarding the approval of the plan for importing goods for national security/defense in the year ………………..
The Ministry of Public Security/Ministry of National Defense requests the General Department of Customs to consider confirming the tax exemption for specialized imported goods directly serving national security/defense, specifically as follows:
Name of importing entity: ………………………………….………………….
Imported item: ……………………….………………………….………………………
Quantity of goods: ………………………………………………………………….
Value (in USD or original currency): ………………………….……………………
Excerpt (goods belonging to Item...Appendix...Decision No...dated....of the Ministry of Public Security/Ministry of National Defense): …………………………………………………………………………………
Customs declaration form: …………………………………………………………………………………
Place of registration of customs declaration (clearly state which Customs Sub-department and Customs Department to which registration is made):
………………………………………………………………………………………………………
Import license: ………………………….………………………….…………………….
Decision approving the tender or Decision approving the import contract: ………
Import contract for goods: ………………………….………………………….…………
Trust/Sales Contract (if any) : ………………………….……………………
Import agent (if any) : …………………………………………………………………
Amount of import tax requested to be exempted: …………………………………………………………
The Ministry of Public Security/Ministry of National Defense requests the General Department of Customs to exempt the above-mentioned shipment from taxes.
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HEAD OF UNIT |
LIST OF GOODS PROPOSED FOR TAX EXEMPTION TO SERVE SOCIAL SECURITY, REMEDY THE CONSEQUENCES OF NATURAL DISASTERS, CATASTROPHES, EPIDEMICS, AND OTHER SPECIAL CASES
1. Name of exporting/importing organization/individual: ………………………………………………
2. Tax identification number: ……………………………………………………………………………………
3. ID Card/Passport Number: ………………………………………… Date of Issue: ……./……./…….
4. Place of issuance: …………………………………………………………Nationality: …………………
5. Address: …………………………………………………………………………………………
6. Telephone number: …………………………………………………………; Fax number: …………….
7. Name of program/project (if any): …………………………………………………………
8. Location of program/project implementation (if any): ……………………………………….
9. Expected export/import figures at the customs office: …………………………………….
10. Expected time for export and import of duty-free goods: …………………………
11. Expected completion time for the export and import of duty-free goods ………….
12. Information on goods intended for export or import:
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Serial Number |
Product name, specifications and quality |
Quantity |
Unit of measurement |
Value/Expected Value |
Number and date of relevant documents (Export contract, import contract, bill of lading, etc.) |
Note |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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NAME OF ORGANIZATION/INDIVIDUAL |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: …………/……….. |
Hanoi, date……month……year …….. |
To: Customs Authority …………….. (2)
Name of organization/individual: (1) …………………………………………………………………………
Tax identification number: …………………………………………………………………………………………
ID Card/Passport Number: …………………………………………….Date of Issue: ……./……./………
Place of issue: …………………………………………………………………. Nationality: ……………
Address: ………………………………………………………………………………………………
Phone number: …………………………………………; Fax number: ………………………………….
Field of activity: ……………………………………………………………………………….
Reason for tax exemption: (Specify the tax-exempt subject and the basis for determining eligibility) ...
…………………………………………………………………………………………………………
Today, (1)…………………… announces the list of tax-exempt goods expected to be imported of:
Investment project ………………………………………………………………………………………
- Investment sector and location ………………………………………………………………………..
- Project item ……………………………………………………………………………
- ……………………………………………………………………………………………………..
(If importing goods for the entire project, there is no need to specify the construction items.)
According to Investment Certificate No.………, dated ……………., or …………………… issued by the authority of ………………………………………………………………………………
Expected import period: from …………………… to ……………………
The documents attached to this letter include:
- Two lists of goods eligible for import duty exemption, one tracking sheet, and a deduction slip in the case of notification of duty exemption lists on paper; in the case of notification of duty exemption lists on the customs authority's electronic system, the number and date of the duty exemption list notified on the system must be clearly stated.
- Documents serving as the basis for determining duty-free imported goods: clearly stating the number, date, and month: a copy/original of the document mentioned in Clause 3, Article 30 of this Decree .
The organization/individual commits to using the imported goods for the purpose for which they were exempted from tax. The organization/individual will comply with current regulations on import and export of goods and will be legally responsible for this commitment.
The organization/individual respectfully requests the Customs Authority of ……………………... to accept the notification of the list of tax-exempt goods expected to be imported by the organization/individual in accordance with current regulations./.
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LEGAL REPRESENTATIVE OF THE ORGANIZATION/ |
Note:
(1): Enter the name of the organization/individual notifying the list of tax exemptions;
(2): Enter the name of the customs authority that receives the Notice of Tax Exemption List.
LIST OF GOODS EXPECTED TO BE IMPORTED DUTY-FREE
Number……………………; Notification Date ……………………
1. Name of organization/individual: …………… Tax code: ……………… ID card/Passport number: ……
2. Address of the organization/individual's headquarters: ………………………………………………………………..
3. Name of the investment project ……………………………………………………………………………….
4. Project location ………………………………………………………………………
5. Investment Certificate/Equivalent Document No. ………………; dated …………… of ………………………………………………………………………………
6. Date of commencement of production:…………………… Date of commencement of import: ……………………, Notification number of the date of commencement of production (for cases of 5-year tax exemption).
7. Notification at the customs office: ………………………………………………………………
8. Expected completion time for duty-free import of goods: ……………………………….
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Serial Number |
Product name, specifications and quality |
Quantity |
Unit of measurement |
Value/Expected Value |
Note |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Date ... month ... year …… |
Date ... month ... year …… |
Note:
The number and date of notification of the list of tax-exempt goods expected to be imported, as recorded by the customs unit handling the processing, must match the serial number and registration date recorded in the notification receipt logbook for cases where the list of tax-exempt goods is notified on paper.
Number of sheets …………………
Sheet number …………………
TRACKING FORM FOR DEDUCTING IMPORTED DUTY-FREE GOODS
1. List of goods expected to be imported duty-free No.………..dated...month ...year.......
2. Name of organization/individual ………….Tax code ………….ID card/Passport number …………….
3. Address of the organization/individual's headquarters: ……………………………………………………………………………
4. Name of the investment project: ………………………………….………….………….………….………….……………..
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Serial Number |
Customs declaration number and date |
Product name, specifications and quality |
Unit of measurement |
Quantity of imported goods as declared in the customs declaration. |
The remaining goods that have not yet been imported. |
Customs officers record the statistics, deduct the signature, and affix their official seal. |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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CUSTOMS AGENCY |
Note (For cases where the list of tax-exempt items is notified in writing)
- The number of sheets, sheet numbers, and criteria in sections 1, 2, 3, and 4 are recorded by the Customs office receiving the deduction tracking form. When receiving a deduction tracking form, if one form consists of multiple sheets, the Customs unit must affix its seal to all sheets.
- The data in columns 1 to 7 of the form is recorded by the Customs office where the goods are imported.
Once the organization/individual has imported all the goods according to the notified list, the last Customs Sub-department will confirm on the original document "all tax-exempt goods have been imported" and make a certified copy of the original to send to the Customs Department that received the notification of the list of tax-exempt goods intended for import.
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NAME OF ORGANIZATION/INDIVIDUAL |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: ………../……….. |
…………….., Date……Month……Year …….. |
Dear: …………………………………
Name of organization/individual: ……………………………………………………………………………
Tax identification number: ……………………………………………………………………………………….
ID Card/Passport Number: ……………………………………………Date of Issue: ……./……./………
Issuing authority: ……………………………………………………………….. Nationality: …………….
Address: ……………………………………………………………………………………………
Phone number:………………………………….; Fax number: ………………….
Proposed content: ……………………………………………………………………………….
Reason for requesting a tax reduction: ……………………………………………………………………….
Cause of damage: ……………………………………………………………….
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Serial Number |
Product name, specifications, quality |
Customs declaration number and date |
Quantity of imported goods as declared in the customs declaration. |
Unit of measurement |
Taxable value, unit of measurement |
Loss rate |
Amount of tax payable (VND) |
Amount of tax proposed to be reduced (VND) |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
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Total |
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Attached documents (1):
- …………………………………………………………: 1 copy/1 original;
- …………………………………………………………: 1 copy/1 original;
- …………………………………………………………: 1 copy/1 original.
The organization/individual hereby declares that the information provided is true and accurate and assumes legal responsibility for the contents declared./.
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LEGAL REPRESENTATIVE OF THE ORGANIZATION/ |
Note:
(1): List the specific names of the attached documents.
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NAME OF ORGANIZATION/INDIVIDUAL |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: …………. |
…………….., Date……Month……Year …….. |
LETTER REQUESTING A TAX REFUND
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[01] |
Case of refund first, audit later: □ Case of pre-audit, post-refund: □ |
To: …………………..(Name of the competent authority for tax refund)……………..
I. INFORMATION ABOUT THE ORGANIZATION OR INDIVIDUAL REQUESTING A TAX REFUND:
[02] Name of taxpayer………………………………………………………………………………
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[03] Tax code: |
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[04] ID Card/Passport No.………….: Date of issue: …./…./…… Place of issue: ……… Nationality:……
[05] Address: …………….…………….…………….…………….…………….…………….…….
[06] District/County: …………….…………….…………….[07] Province/City: …………….….
[08] Phone: …………….[09] Fax: ……….………….[10] Email: …………….…………….
[11] Name of customs agent (authorized tax payer):…………….…………….…………….…..
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[12] Tax ID: |
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[13] Address: …………….………….…………….………….…………….………….………
[14] District/County: …………….…… [15] Province/City: …………….……………
[16] Phone:…….….…… [17] Fax: …….……………[18] Email:…….…………….……….
[19] Customs agency contract number: …………….……dated …….…………….……………
II. CONTENT OF THE PROPOSAL FOR REFUND OF STATE BUDGET REVENUE:
1. Information regarding the amount requested for refund:
Currency: Vietnamese Dong
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Serial Number |
Type of tax |
Customs declaration number and date, supplementary declaration. |
Number and date of the tax assessment decision. |
The amount of tax paid into the account |
Amount of tax refunded |
Amount requested for refund |
Reason for requesting a refund |
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State budget revenue |
Temporary collection |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
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Total: (in words) |
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2. Information about the goods for which a tax refund is requested:
2.1. Making payments via bank transfer:
□ Yes, payment voucher number …………………………..
No.
2.2. Goods that have not undergone any manufacturing, processing, repair, or use.
Yes
No
2.3. For machinery, equipment, tools, and means of transport of organizations and individuals permitted to temporarily import and re-export.
a. Duration of use and stay in Vietnam:
b. Depreciation rate and allocation of inventory value:
c. Implemented through a rental arrangement.
Yes
No
3. Refund method:
- Offset against outstanding tax and other charges related to customs declaration number……….... dated………
- Offset against the tax payable under customs declaration number …………………... dated………
- Direct refund
Refund amount: In numbers: …………………………..In words: ……………………………….
Refund method:
□ Bank Transfer: Account Number: ……………………At Bank (State Treasury) …………………
□ Cash: Where to receive tax refund: State Treasury …………………………………….
Attached files and documents (10):
- …………………………………: 1 copy/1 original;
- …………………………………: 1 copy/1 original;
- …………………………………: 1 photocopy/1 original copy.
I certify that the information provided above is accurate and I am legally responsible for the accuracy of that information.
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CUSTOMS AGENT Full name: ……………………… |
TAXPAYER or |
Note:
- (9) “Reason for requesting refund”: Clearly state the refund request as prescribed in Point, Clause, Article of the relevant legal document.
- (4,5) “Deposit into account”: Mark “X” in the relevant column.
- KBNN: State Treasury.
- NSNN: State budget.
- (10): List the specific names of the attached documents.
REPORT ON TAX CALCULATION OF RAW MATERIALS AND SUPPLIES FOR PROPOSED IMPORT TAX REFUND
(Attached is the tax refund request letter No...)
Taxpayer's name:
Tax identification number:
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Import Contract Number and Date: |
Export Contract Number and Date: |
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No. |
Import declaration form for raw materials and supplies. |
Product export declaration form |
Code for raw materials and supplies entering the warehouse. |
Export product code |
Amount of energy and materials used for export processing. |
Actual usage rate |
Amount of import tax paid |
Amount of tax requested for refund/exemption. |
Note |
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Customs declaration number and date |
Names of raw materials and supplies as declared in the customs declaration. |
Quantity |
Unit of measurement |
Taxable value |
Import tax rate |
Amount of import tax payable |
Customs declaration number and date |
Product name as declared in customs declaration |
Quantity |
Unit of measurement |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
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……………., Date…… Month…… Year ……. |
Source: thuvienphapluat.vn
