​ I have a problem about national security goods that are subject to import tax...?

Question: I have a problem about national security goods that are subject to import tax, customs clearance, import tax, then declare C code, do not pay immediately, now I have to apply for tax exemption to the General Department or how?
Reply:
Pursuant to Article 24 of the Customs Law No. 54/2014 / QH14 dated June 23, 2014; Clause 3, Article 20 of the Decree No. 134/2016 / ND-CP dated 01/09/2016 of the Government; Point b Clause 4 Article 16 Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance stipulating customs procedures, imported goods for security and defense, to be cleared and determined not to be subject to VAT, the enterprise must present a number of papers for the Customs Branch to check and compare.
Specifically, the documents to be produced include: Import license or certificate of import of goods for security and defense; Commodity trading contracts; Sales contract or goods supply contract, in which the bid winning price or goods supply price does not include import tax for entrusted import or bidding.
So to handle import tax exemption for imported goods in service of security and defense under the tax exemption process issued together with Decision No. 4073 / QD-TCHQ dated 01/12/2017, General Department of Customs request, when making import duty exemption dossiers, send them to the General Department of Customs, in addition to the documents specified in Appendix IV of the Process issued together with Decision No. 4073 / QD-TCHQ, Customs Departments and Customs Sub-Departments provinces and cities shall send additionally: Goods sale and purchase contracts (one copy is stamped with the copy of the original copy of the customs sub-department); Import entrustment contract or goods supply contract according to the winning bid document or bidding designation document, clearly stating the goods supply price, exclusive of import tax, in case of entrusted import or auction bid.
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Tax exemption for goods security and defense is implemented in two forms:
+ Tax exemption before customs clearance
+ Tax exemption after customs clearance.
Accordingly, the procedure for tax exemption before carrying out customs procedures for security and defense goods shall follow the following steps:
Step 1: Receiving tax exemption dossiers: The General Department of Customs receives tax-free dossiers sent by the Ministry of Public Security, Ministry of Defense or units authorized by the Ministry of Public Security and the Ministry of Defense.
Step 2: Check customs records
Step 3: Check and contrast goods proposed for tax exemption with monitoring table of import quota for security and defense products
Step 4: Issuance of tax exemption notice. The issuance of duty-free notices or notices of duty-free goods shall be effected within a maximum of 3 working days from the date the General Department of Customs receives full customs dossiers.
Step 5: Exempt tax
Step 6: Check the tax exemption results
Step 7: Store records