CUSTOMS PROCEDURE - proposal for tax exemption for damaged materials, returned and destroyed products.

Proposal for tax exemption for damaged materials, returned and destroyed products.

Proposal for tax exemption for damaged materials, returned and destroyed products.
Reply:
According to the General Department of Customs, presently, the provisions on tax treatment for damaged raw materials, supplies, returned and destroyed goods of processed and exported goods are differentiated.
Specifically, for exported processed goods at Point e, Clause 1, Article 10 of Decree 134/2016 / ND-CP stipulating imported goods for processing but allowed to be destroyed in Vietnam and actually destroyed. import tax.
For export production goods, the General Department of Customs issued Official Letter No. 8127 / TCHQ-TXNK dated December 13, 2017 guiding the provincial and municipal Customs Departments. Accordingly, regarding import duties, provincial and municipal customs departments shall comply with Clause 7, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 and Article 12 of Decree 134/2016 / ND-CP of the Government. .
If goods are imported raw materials, supplies or components that are no longer in use, they must be destroyed, imported raw materials, supplies and components have been brought in. If they produce semi-finished products or finished products but are damaged, they must be destroyed and must declare and pay import tax (except for discarded materials and faulty products collected during the production process, which are within the actual norms in accordance with Article 55 Circular 38/2015 / TT-BTC amended and supplemented in Clause 35 Article 1 of Circular 39/2018 / TT-BTC stipulates that the actual production norm is the actual amount of raw materials and supplies used. to process and produce a unit of export products, enterprises are exempt from import tax).
According to: Customs Department

Bài viết khác

The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND...? 16/07/2019 09:17 The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND leads to the tax amount payable by the declaration of more than 10 billion VND ( In fact, paying taxes is just over 10 million. In this case, I am revising AMA because it is related to tax, but when going to the customs to submit the documents, the customs officers do not know what to do. Please advise me on how to handle it. Chi tiết

The company has 1 shipment 12 cont , has been liquidated and shipping company has 12 cont. However...? 05/07/2019 10:11 The company has 1 shipment 12 cont , has been liquidated and shipping company has 12 cont. However, when the container is dropped on the ship, the shipping company detects that the cont is broken and silicon is injected. (When we receive the cont, we have discovered and requested the repair and injection port of silicon, the inspection is satisfactory, so we close it. ), the shipping company reports consignee and that party does not agree to load this cont. Now the carrier has loaded 11 containers on board, leaving 1 cont. Is it possible to correct the clearance and reduce the amount of dragging to 1 cont? Or must I leave 12 unloaded cont? Chi tiết

Are the procedures for importing activated carbon and sand for water filtration required for a permit? 16/05/2019 15:46

Are the procedures for importing activated carbon and sand for water filtration required for a permit?

Chi tiết

How is the procedure for handling raw materials, supplies, machinery and equipment when a processing contract with a foreign trader ends or expires? 16/05/2019 14:03

How is the procedure for handling raw materials, supplies, machinery and equipment when a processing contract with a foreign trader ends or expires?

Chi tiết