Linh kiện nhập kết quả bóng đá trực tiếp để bảo hành cho sản phẩm xuất kết quả bóng đá trực tiếp có chịu thuế nhập kết

Are components imported for repair kết quả bóng đá trực tiếp exports under warrantysubject to import duty in Vietnam?

Pursuant to Clause 1, Article 12 kết quả bóng đá trực tiếpDecree 134/2016/ND-CP(as amended by Clause 6, Article 1 kết quả bóng đá trực tiếpDecree 18/2021/ND-CP) which provides regulations on imported goods for the production kết quả bóng đá trực tiếp exported goods, exempt from import duties as follows:

Exemption kết quả bóng đá trực tiếp duties for imported goods intended for the production kết quả bóng đá trực tiếp exported goods

1. Goods imported for the production kết quả bóng đá trực tiếp exported goods shall be exempt from import duty as provided in Clause 7, Article 16 kết quả bóng đá trực tiếp the Law on Export and Import Duties, including:

a) Raw materials, supplies (including materials for packaging or packaging kết quả bóng đá trực tiếp export products), components, intermediate products directly contributing to the constitution kết quả bóng đá trực tiếp export products or directly participating in the production process kết quả bóng đá trực tiếp export goods without being transformed into goods;

b) Completed products imported for packaging, labeling, or assembling into export products or combined into a synchronous set with export products;

c) Components and spare parts imported for the warranty kết quả bóng đá trực tiếp export products;

d) Imported goods not intended for sale, exchange, or consumption but used solely as samples;

đ) Imported goods intended for production for export that are permitted and actually destroyed in Vietnam.

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Imported components for the warranty kết quả bóng đá trực tiếp exported products are exempt from import duty.

Are components imported for repair kết quả bóng đá trực tiếp exports under warranty subject to import duty in Vietnam?(Image from the Internet)

What does the application for exemption from import duty on components imported for repair kết quả bóng đá trực tiếp exports under warranty include in Vietnam?

Pursuant to Clause 3, Article 12 kết quả bóng đá trực tiếpDecree 134/2016/ND-CP(as amended by Clause 6, Article 1 kết quả bóng đá trực tiếpDecree 18/2021/ND-CP) stipulating the documentation for exemption from import duty on components imported for repair kết quả bóng đá trực tiếp exports under warranty as follows:

Article 12. Exemption kết quả bóng đá trực tiếp duties for imported goods intended for the production kết quả bóng đá trực tiếp exported goods

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3. Documentation and procedures for tax exemption shall be implemented according to the provisions at Article 31 kết quả bóng đá trực tiếp this Decree.

When conducting on-the-spot export procedures for goods stipulated in this Article, besides the tax exemption documentation as prescribed in Article 31 kết quả bóng đá trực tiếp this Decree, the on-site exporter must submit an additional document from the foreign organization or individual designating the delivery kết quả bóng đá trực tiếp goods in Vietnam: one photocopy.

The documentation for exemption from import duty on imported components for the warranty kết quả bóng đá trực tiếp exported products is in accordance with Clause 1, Article 31 kết quả bóng đá trực tiếpDecree 134/2016/ND-CPwhich involves customs documentation as stipulated in theLuật Hải trực tiếpand guiding documents.

According to Clause 1, Article 24 kết quả bóng đá trực tiếp theCustoms Law 2014, customs documentation includes:

- Customs declaration or documents replacing the customs declaration;

- Related documents.

Depending on the case, the customs declarant must submit or present the sales contract, commercial invoice, transportation documents, certificate kết quả bóng đá trực tiếp origin kết quả bóng đá trực tiếp goods, export/import licenses, notice kết quả bóng đá trực tiếp examination results or exemptions from specialized examination, and related documents according to relevant legal regulations.

What are procedures forexemption from import duty on components imported for repair kết quả bóng đá trực tiếp exports under warranty in Vietnam?

The procedures for exemption from import duty on components imported for repair kết quả bóng đá trực tiếp exports under warranty are in accordance with Clause 3, Article 31 kết quả bóng đá trực tiếpDecree 134/2016/ND-CP(Item c, Clause 3 kết quả bóng đá trực tiếp this Article is amended by Clause 14, Article 1 kết quả bóng đá trực tiếpDecree 18/2021/ND-CP)

Step 01:Taxpayers determine and declare goods and tax amounts that are exempt (except for declaring payable tax amounts on goods exported, imported for processing as provided by the processing tax provider) on the customs declaration during customs procedures and are responsible before the law for their declarations.

Step 02:The customs office, where the customs procedures are carried out, shall base on the exemption dossier, compare with current regulations to implement tax exemption as specified.

If it is determined that imported goods are not eligible for tax exemption as declared, taxes will be collected and violations penalized (if any) according to the regulations.

Step 03:The electronic data processing system automatically deducts the quantity kết quả bóng đá trực tiếp exported, imported goods corresponding to the quantity in the Tax Exemption List.

In case kết quả bóng đá trực tiếp notifying the Tax Exemption List in paper form, the customs office updates and deducts the number kết quả bóng đá trực tiếp exported, imported goods corresponding to the quantity in the Tax Exemption List.

For import kết quả bóng đá trực tiếp tax-exempt goods by assembly or line, the taxpayer must conduct customs procedures at the customs office where the machinery and equipment are installed.

+ At the time kết quả bóng đá trực tiếp registering the customs declaration, the taxpayer must detail the goods on the customs declaration.

+ If not detailed on the customs declaration, the taxpayer prepares a detailed list kết quả bóng đá trực tiếp imported goods according to the information criteria set in Form No. 04, Appendix VIIa issued withDecree 18/2021/ND-CPvia the electronic data processing system or Form No. 15, Appendix VII issued withDecree 18/2021/ND-CPand attach the customs declaration.

+ Within 15 days from the date kết quả bóng đá trực tiếp completion kết quả bóng đá trực tiếp the final import shipment kết quả bóng đá trực tiếp each assembly or line, the taxpayer must notify the customs office where the Tax Exemption List was notified according to the information criteria set in Form No. 05, Appendix VIIa issued withDecree 18/2021/ND-CPvia the electronic data processing system or Form No. 16, Appendix VII issued withDecree 18/2021/ND-CP.