TƯ VẤN THỦ TỤC

Proposing the Ministry of Finance to consider and submit to the Government the exemption of import tax on imported raw materials for production of excess export goods, outdated, damaged, discarded materials and faulty products for destruction under supervision. of the Customs.
Reply:
According to the General Department of Customs, the exemption of import duty on imported raw materials for production of export goods is redundant, outdated, damaged for purpose of destruction as specified in Clause 5, Article 25 of Decree 08 / 2015 / ND-CP is amended and supplemented in Clause 12 Article 1 of Decree 59/2018 / ND-CP providing regulations on the declaration and payment of tax on goods with changed use purposes.
Article 21 of Circular 38/2015 / TT-BTC amended and supplemented in Clause 10 Article 1 of Circular 39/2018 / TT-BTC also stipulates that the transfer of domestic consumption or change of use purpose of goods The import and export procedures have been carried out only after the customs declarant has completed the customs procedures for the new customs declaration; For goods changing their use purposes or transferred for domestic consumption, taxpayers must declare and fully pay tax and fine amounts (if any) according to regulations.
Therefore, imported raw materials, supplies, obsolete goods, damaged goods must be destroyed, enterprises must declare and pay import tax on raw materials, excess materials and imported raw materials and supplies. Products destroyed. The customs value used to calculate import duty on destroyed goods is the value declared by the enterprise in accordance with Clause 9 Article 1 of Circular No. 60/2019 / TT-BTC dated August 30, 2019 of the Ministry of Finance. Enterprises are not required to declare and pay VAT on the above-mentioned destroyed goods.
The exemption of import tax for goods imported for export production when delivering goods to other enterprises for manufacturing and processing, the General Department of Customs said, Clause 2, Article 12 of Decree 134/2016 / ND-CP stipulates that from the first day. / 9/2016, if an organization or individual imports goods for export production, has brought imported goods into production, then hires other organizations or individuals to process or produce one or several tasks. segment and receiving products for further production and / or export of products do not meet the basis for determining duty-free goods under the Government's Decree 134/2016 / ND-CP (not meeting conditions of ownership or use right for production facilities machines and equipment suitable to imported raw materials, supplies and components for export goods production), quantity goods imported for export production but given to other enterprises for manufacturing or processing are ineligible for import duty exemption (the General Department of Customs has issued Official Letter No. 79 / TCHQ-TXNK dated January 3, 2019, guiding real show).
Recommendations of businesses on the need to amend tax policies on imported goods for export production are also allowed to hire other businesses to produce one or several stages to ensure equality with imported goods for processing, currently. , General Department of Customs took over and amended the Decree amending and supplementing Decree No. 134/2016 / ND-CP.
According to: General Department of Customs