​ I have a problem about national security goods that are subject to import tax...?

Question: I have a problem about national security goods that are subject to import tax, customs clearance, import tax, then declare C code, do not pay immediately, now I have to apply for tax exemption to the General Department or how?
Reply:

Pursuant to Article 24 of the Customs Law No. 54/2014 / QH14 dated June 23, 2014; Clause 3, Article 20 of the Decree No. 134/2016 / ND-CP dated 01/09/2016 of the Government; Point b Clause 4 Article 16 Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance stipulating customs procedures, imported goods for security and defense, to be cleared and determined not to be subject to VAT, the enterprise must present a number of papers for the Customs Branch to check and compare.
Specifically, the documents to be produced include: Import license or certificate of import of goods for security and defense; Commodity trading contracts; Sales contract or goods supply contract, in which the bid winning price or goods supply price does not include import tax for entrusted import or bidding.
So to handle import tax exemption for imported goods in service of security and defense under the tax exemption process issued together with Decision No. 4073 / QD-TCHQ dated 01/12/2017, General Department of Customs request, when making import duty exemption dossiers, send them to the General Department of Customs, in addition to the documents specified in Appendix IV of the Process issued together with Decision No. 4073 / QD-TCHQ, Customs Departments and Customs Sub-Departments provinces and cities shall send additionally: Goods sale and purchase contracts (one copy is stamped with the copy of the original copy of the customs sub-department); Import entrustment contract or goods supply contract according to the winning bid document or bidding designation document, clearly stating the goods supply price, exclusive of import tax, in case of entrusted import or auction bid.
Expand for more reference:
Tax exemption for goods security and defense is implemented in two forms:
+ Tax exemption before customs clearance
+ Tax exemption after customs clearance.
Accordingly, the procedure for tax exemption before carrying out customs procedures for security and defense goods shall follow the following steps:
Step 1: Receiving tax exemption dossiers: The General Department of Customs receives tax-free dossiers sent by the Ministry of Public Security, Ministry of Defense or units authorized by the Ministry of Public Security and the Ministry of Defense.
Step 2: Check customs records
Step 3: Check and contrast goods proposed for tax exemption with monitoring table of import quota for security and defense products
Step 4: Issuance of tax exemption notice. The issuance of duty-free notices or notices of duty-free goods shall be effected within a maximum of 3 working days from the date the General Department of Customs receives full customs dossiers.
Step 5: Exempt tax
Step 6: Check the tax exemption results
Step 7: Store records
Bài viết khác
Returned goods 23/05/2020 09:26 Câu hỏi:
Hiện tại chúng tôi có một lô hàng (linh kiện điện tử) đã xuất đi cho khách hàng từ 01/12/2017 nhưng hiện tại khách hàng không có nhu cầu dùng với mặt hàng này và muốn bán lại cho bên công ty (chúng tôi vẫn tiến hành thanh toán bình thường cho khách hàng). Chúng tôi dự kiến nhập hàng này về sau đó lắp ráp vào thiết bị điện tử để xuất đi (tạo ra một mã sản phẩm mới hoàn toàn). Như vậy chúng tôi có thể mở tk theo loại hình gì?Và xuất xứ sản phẩm vẫn thể hiện Việt Nam có hợp lệ không?
Chi tiết
A Shipper ships goods for two consignees A and B, containers together...? 07/04/2020 13:29 ​Question: A Shipper ships goods for two consignees A and B, containers together, but on the bill of lading and notice of arrival of A and B is still CY / CY method. And the arrival notice shows that the goods are picked up at the port and not taken from the CFS warehouse. Currently, both sides A and B have declared the declaration by container shipping method and noted that the container declaration. But supervising customs require separating goods in CFS warehouse in accordance with Circular 34. So is there a solution besides canceling the declaration? Chi tiết
How to solve problems about energy labeling certificates when doing customs clearance procedures? 16/05/2019 15:46

How to solve problems about energy labeling certificates when doing customs clearance procedures?

 
Chi tiết
In which case the customs declarant declared on the paper customs declaration? 16/05/2019 10:26

In which case the customs declarant declared on the paper customs declaration?

 

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87