đá bóng trực tiếpAre luggage sent before or after a flight exempt from import-export duties in Vietnam?

Are luggage sent before or after a flight exempt from import-export duties in Vietnam?

Based on section 1 ofResolution 33/NQ-CP of 2016as follows:

- Regarding import procedures for luggage sent before or after đá bóng trực tiếp trip of arriving passengers:

In cases where arriving passengers do not have a customs-confirmed entry and exit declaration, đá bóng trực tiếp customs authority shall rely on documents including: a passport with an entry confirmation, an airline ticket, and a bill of lading showing đá bóng trực tiếp sender and receiver of đá bóng trực tiếp luggage sent before or after đá bóng trực tiếp trip under đá bóng trực tiếp name of đá bóng trực tiếp arriving passenger, submitted and presented by đá bóng trực tiếp arriving passenger, to carry out import procedures for đá bóng trực tiếp luggage sent before or after đá bóng trực tiếp trip. đá bóng trực tiếp tax-exemption policy for luggage according to regulations is not applied. đá bóng trực tiếp Ministry of Finance is assigned to provide specific guidance.

Therefore, according to đá bóng trực tiếp above provision, luggage sent before or after a flight will not be exempt from import-export duties.

Are luggage sent before or after a flight exempt from import-export duties in Vietnam? (Image from đá bóng trực tiếp Internet)

Who is đá bóng trực tiếp taxpayer for luggage sent before or after a flight subject to import-export duties in Vietnam?

According to Article 2 of đá bóng trực tiếpExport-Import Tax Law of 2016regulating subjects liable to import-export duties as follows:

Taxable subjects

1. Goods exported and imported through Vietnam's border gates and borders.

2. Goods exported from đá bóng trực tiếp domestic market to free trade zones, goods imported from free trade zones into đá bóng trực tiếp domestic market.

3. Domestic export and import goods and goods exported and imported by enterprises exercising đá bóng trực tiếp right of export, import, and distribution.

4. Export-export, import-import duties are not applicable to đá bóng trực tiếp following cases:

a) Goods in transit, transshipment, and transferred goods;

b) Humanitarian aid goods, non-refundable aid goods;

c) Goods exported from free trade zones abroad; goods imported from abroad into free trade zones and only used in free trade zones; goods transferred from one free trade zone to another;

d) đá bóng trực tiếp portion of oil and gas used to pay resource duties to đá bóng trực tiếp State when exported.

5. đá bóng trực tiếp Government of Vietnam specifies this Article in detail.

As per đá bóng trực tiếp regulations, goods exported and imported through Vietnam's border gates and borders are subject to duties.

Thus, based on đá bóng trực tiếp above regulations, it can be seen that luggage sent before or after a flight that is subject to duties is directly đá bóng trực tiếp taxable object.

Who pays đá bóng trực tiếp duties for luggage sent before or after a flight subject to import-export duties in Vietnam?

According to Article 3 of đá bóng trực tiếpExport-Import Tax Law of 2016regulating taxpayers as follows:

Taxpayers

1. đá bóng trực tiếp owner of exported or imported goods.

2. Organizations authorized to export or import.

3. Persons exiting or entering with exported or imported goods, sending or receiving goods through Vietnam's border gates and borders.

4. Persons authorized or guaranteed to pay duties on behalf of đá bóng trực tiếp taxpayer, including:

a) Customs clearance agents authorized by đá bóng trực tiếp taxpayer to pay export-import duties;

b) Enterprises providing postal services, international express delivery services in case they pay duties on behalf of đá bóng trực tiếp taxpayer;

c) Credit institutions or other organizations operating under đá bóng trực tiếp Credit Institutions Law regulations in đá bóng trực tiếp event of guaranteeing and paying duties on behalf of đá bóng trực tiếp taxpayer;

d) Persons authorized by đá bóng trực tiếp goods owner in đá bóng trực tiếp case of goods as gifts, presents from individuals; luggage sent before or after đá bóng trực tiếp trip of persons exiting or entering;

đ) Branches of enterprises authorized to pay duties on behalf of enterprises;

e) Other persons authorized to pay duties on behalf of đá bóng trực tiếp taxpayer under đá bóng trực tiếp law.

5. Persons purchasing, transporting goods within đá bóng trực tiếp exempt tax limit of border residents but not used for production, consumption, and sold in đá bóng trực tiếp domestic market, and foreign traders allowed to trade export-import goods at border markets according to đá bóng trực tiếp law.

6. Persons whose exported, imported goods are non-taxable, tax-free but later changed and fell under đá bóng trực tiếp taxable object as prescribed by đá bóng trực tiếp law.

7. Other cases stipulated by đá bóng trực tiếp law.

Thus,according to đá bóng trực tiếp regulations, if luggage sent before or after a flight must pay duties, đá bóng trực tiếp owner of đá bóng trực tiếp luggage is đá bóng trực tiếp taxpayer.

What is đá bóng trực tiếp tax payment deadline for luggage sent before or after a flight subject to import-export duties in Vietnam?

According to Article 9 of đá bóng trực tiếpExport-Import Tax Law of 2016regulating đá bóng trực tiếp tax payment deadline as follows:

Tax payment deadline

1. Goods subject to export-import duties must be paid before customs clearance or release according to đá bóng trực tiếp Customs Law, except for đá bóng trực tiếp cases stipulated in item 2 of this Article.

In case a credit institution guarantees đá bóng trực tiếp tax amount payable, customs clearance or release is allowed, but late payment interest must be paid according to đá bóng trực tiếp Tax Management Law from đá bóng trực tiếp date of customs clearance or release to đá bóng trực tiếp tax payment date. đá bóng trực tiếp maximum guarantee term is 30 days from đá bóng trực tiếp date of customs declaration registration.

If a credit institution guarantees, but đá bóng trực tiếp guarantee period expires and đá bóng trực tiếp taxpayer has not yet paid đá bóng trực tiếp tax and late payment interest, đá bóng trực tiếp guarantor is responsible for paying full tax and late payment interest on behalf of đá bóng trực tiếp taxpayer.

2. Taxpayers entitled to preferential policies under đá bóng trực tiếp Customs Law can pay duties for customs declarations cleared or released in đá bóng trực tiếp month by đá bóng trực tiếp 10th day of đá bóng trực tiếp following month at đá bóng trực tiếp latest. If past this period and đá bóng trực tiếp duties have not been paid, đá bóng trực tiếp taxpayer must fully pay đá bóng trực tiếp tax debt and late payment interest according to đá bóng trực tiếp Tax Management Law.

Therefore, for luggage sent before or after a flight that is subject to duties, đá bóng trực tiếp tax payment deadline is before customs clearance or release.