Decision No. 4513 / QD-BCA-V03 dated August 15, 2018 by the Ministry of Public Security

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