→ 
 › 
 › 

Ask about duty free shipments

Question: In the course of operation, the enterprise has disintegrated the machine for other purposes, so there is no corpse to serve the customs office to check the duty-free import lot. So, what procedures does an enterprise need to enjoy tax exemption under regulations?
Reply:

In this regard, according to the General Department of Customs, based on the provisions of Point d, Clause 7, Article 30 of Decree 134/2016 / ND-CP of September 1, 2016 of the Government and Clause 12, Article 1 of Decree 59/2018 / ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015 / ND-CP stipulating the declaration and payment of taxes on goods changing purpose.
With the above-mentioned provisions, if an enterprise has notified the list of duty-free imports to be imported, and has imported duty-free goods, the 90th day after the end of the fiscal year, owners the project notifies the use of duty-free goods in a fiscal year to the customs office which receives the duty-free goods list.
In case the machinery cannot be used due to damage, the enterprise disassemble the machine to get spare parts but the parts are still used for the exact purpose of initial tax exemption, the import number of declaration and ordinal number must be clearly stated. in the list of duty-free goods, their names, quantities and categories, which have been knocked down in the Notice of duty-free use to the customs office.
In case the machinery cannot be used due to damage, the enterprise disassembles the machine to get spare parts but is used for purposes other than those for which the import duty was exempted initially, the enterprise must declare and pay tax fully. goods before using purpose as prescribed in Clause 12 Article 1 of Decree 59/2018 / ND-CP.
According to: General Department of Customs
Bài viết khác
​PROCEDURE FOR EXPORT AND IMPORT OF TEXTILE PRODUCTS 28/01/2021 14:32
Textile products is listed in top 10 major export products of Vietnam, according to statistics from the Customs Department, until October 2020, Vietnam’s total export volume for textiles reach 24,73 billion USD, while the total import volume for this product reach 17,40 billion USD. The fast pace growth of Vietnam’s economy alongside with EVFTA (free trade pact between Vietnam and the EU) went into full effect in January 2020 has plays a major role in the increase of Vietnam’s textile export. Furthermore, the growth in trade volume between Vietnam and the U.S – the trade partner with huge demand for textiles is boosting up Vietnam’s textiles export. Taking advantage of this, many textiles manufacturers alongside export - import enterprises now wants to join in the international market or increase their products volume.
Detail
PROCEDURE FOR IMPORT OF FRESH COCONUT SHELL 17/10/2020 10:06 The company wants to import raw coconut shell for raw materials to produce smoke-free BBQ charcoal. 1 / Raw raw coconut shell products are allowed to be imported? If allowed, what should the import procedures need to pay attention? Have any special documents been obtained / provided? 2 / HS code of coconut shell? 3 / Legal documents refer to when importing this product? 4 / Is there any other regulations imported from South Africa? Detail
Where goods are registered for customs clearance in one place, the actual inspection of goods shall be carried out at the customs sub-department of the place where the goods are imported or exported, ..... 16/05/2019 13:29

Where goods are registered for customs clearance in one place, the actual inspection of goods shall be carried out at the customs sub-department of the place where the goods are imported or exported, and the household inspection is at the request of the customs sub-department How is the place where registration is made?

 
Detail
What customs documents for exported goods include documents? 16/05/2019 13:22

What customs documents for exported goods include documents?

 
Detail
Room 01, Flora Building, 59 Street 19, Block 2, An Khanh Ward, Thu Duc City, Ho Chi Minh City
 (028) 37408020 - 0988 666687                        info@logisticsh-a.com
                        Hotline: 093 123 9090
Hotline
Contact us if you have any questions