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In order to solve problems for enterprises in the process of export production, the General Department of Customs has actively answered problems related to tax policies for imported goods for export production on the basis of problems raised by enterprises. . 
In the face of problems of VCI Legal Limited Company related to tax policy on imported goods for export production,
General Department of Customs said, with problems mentioned enterprises may occur two cases.
If the enterprise hires facilities for export production, Clause 7, Article 16 of the Law on Export Tax and Import Tax; Clause 1, Article 12 of Decree 134/2016 / ND-CP dated September 1, 2016, providing for tax exemption for imported goods to produce exports.
Accordingly, the basis for determining duty-free goods, Clause 2, Article 12 of Decree 134/2016 / ND-CP stipulates: “a) Organizations and individuals producing export goods have production facilities. export goods on Vietnamese territory; have the right to own or use the machines and equipment at the production facility in accordance with the imported raw materials, supplies and components for the production of export goods and notify the production establishment as prescribed. of customs laws; b) Imported raw materials, supplies, and components are used to produce exported products ... ”.
Clause 36, Article 1 of Circular 39/2018 / TT-BTC, amending and supplementing Article 56 of Circular 38/2015 / TT-BTC of the Ministry of Finance also provides for notices on outsourcing facilities. Export; a place where raw materials, supplies, machinery, equipment, and export products are stored; contract, processing contract annex.
The General Department of Customs said that, according to the above provisions, in case an enterprise imports goods for export production but does not directly produce it but gives part or all of the imported goods to another enterprise for processing a or some stages, then receive products for export, do not meet the basis of determining goods exempt from tax as prescribed in Clause 2, Article 12 of Decree 134/2016 / ND-CP so it is not exempt Import of imported goods for outsourcing.
Also according to the General Department of Customs, in case enterprises rent factories, machines, and equipment of other enterprises; have the right to use machinery and equipment at the production facility in accordance with the imported raw materials, supplies and components for the production of export goods and notify the production establishment in accordance with the law. Customs, tax exemption is applied in accordance with Article 12 of Decree 134/2016 / ND-CP. Basis for determining duty-free goods is also made in accordance with Clause 2, Article 12 of Decree 134/2016 / ND-CP.
In case the enterprise re-outsourcing to perform processing contracts with foreign traders, according to the General Department of Customs, Clause 6, Article 16 of the Law on Export Tax and Import Tax; Clause 1, Article 10 of Decree 134/2016 / ND-CP of the Government stipulates tax exemption for imported goods for processing, exported processed products.
Accordingly, in Clause 2, Article 10 of Decree 134/2016 / ND-CP provides the basis for determining duty-exempt goods: “a) Organizations and individuals that have processing contracts in accordance with the Decree. 187/2013 / ND-CP of the Government detailing the implementation of the Commercial Law on international goods trading activities and agency activities of goods trading, processing, and transit with foreign countries. Taxpayers declare on the customs declaration information on the number, date of processing contract, name of outsourcing partner; b) The taxpayer or organization or individual re-processing the taxpayer has a facility manufacturing and manufacturing export goods in the territory of Vietnam and notify the processing/manufacturing facility as prescribed. of the customs legislation and notify the processing contract to the customs office; c) Imported raw materials, supplies and components are used to process exported products ... ”.
Also in Clause 41, Article 1 of Circular 39/2018 / TT-BTC, amend and supplement Article 62 of Circular 38/2015 / TT-BTC providing for customs procedures in case of outsourcing.
Accordingly, the General Department of Customs said that enterprises importing raw materials and processing materials under processing contracts with foreign traders, hiring other organizations and individuals in Vietnam to re-process if they meet the corpse basis. Provisions on duty-free goods under the provisions of Clause 2, Article 10 of Decree 134/2016 / ND-CP are exempt from import tax.
Korea Trade and Industry Association proposed a tax exemption for imported goods to produce export products.
In this regard, according to the General Department of Customs, in the Law on Export Tax and Import Tax; Decree 134/2016 / ND-CP does not stipulate tax exemption for cases where enterprises import raw materials and supplies for export production but assign them to another unit for processing and re-manufacturing a number of stages.
Also according to the General Department of Customs, the question about enterprises, on October 29, 2019, the General Department of Customs also issued Official Letter 6786 / TCHQ-TXNK to answer to the Association. Accordingly, the official letter stated that, from September 1, 2016, in case, organizations and individuals import goods to produce export goods but do not directly produce all exported goods but give a part of the whole. goods imported to other organizations or individuals that process one or several stages and then receive products for further export production, do not satisfy the establishments determining duty-free goods according to regulations.
The General Department of Customs urges organizations and individuals to import goods for export production in accordance with the Law on Export Tax, Import Tax, and Decree 134/2016 / ND-CP.
The General Department of Customs stressed that implementing the Government's working program, the Ministry of Finance has drafted a Decree to amend and supplement Decree 134/2016 / ND-CP. In particular, the Ministry of Finance has received the opinions of the units and amended and supplemented the regulations on import tax exemption for imported raw materials and supplies for export production but hiring other units to process them. Accordingly, in case the Government approves the draft Decree as above, problems of the Association will be removed from the effective date of the Decree.
According to HaiquanOnline