What are trực tiếp bóng đá k+ principles for developing a List of goods to be imported free of duty in Vietnam?

What are trực tiếp bóng đá k+ principles for developing a List of goods to be imported free of duty in Vietnam?

Clause 2, Article 30 ofDecree 134/2016/ND-CPstipulates trực tiếp bóng đá k+ principles for developing a List of goods to be imported free of duty (hereinafter referred to as trực tiếp bóng đá k+ duty-free list) as follows:

- Organizations or individuals using trực tiếp bóng đá k+ goods (project owners; production and business facility owners; shipbuilding facility owners; organizations or individuals engaged in oil and gas operations), hereinafter referred to as project owners, are trực tiếp bóng đá k+ ones to notify trực tiếp bóng đá k+ list of tax-free exported and imported goods.

In case trực tiếp bóng đá k+ project owner does not directly import trực tiếp bóng đá k+ tax-free goods, but trực tiếp bóng đá k+ main contractor, subcontractor, or financial leasing company imports trực tiếp bóng đá k+ goods, trực tiếp bóng đá k+ contractor or financial leasing company shall use trực tiếp bóng đá k+ duty-free list notified by trực tiếp bóng đá k+ project owner to trực tiếp bóng đá k+ customs authority;

- Goods must fall under trực tiếp bóng đá k+ categories eligible for tax exemption as stipulated in one of trực tiếp bóng đá k+ cases specified in Clauses 11, 12, 13, 14, 15, 16, and 18 of Article 16 of trực tiếp bóng đá k+Luật thuế xuất trực tiếp bóng đá; and must align with trực tiếp bóng đá k+ industry, field of investment, objectives, scale, and capacity of trực tiếp bóng đá k+ project, production facility, or activities using trực tiếp bóng đá k+ tax-free goods;

- trực tiếp bóng đá k+ duty-free list is developed once for trực tiếp bóng đá k+ project, production facility, or activities using tax-free goods, or developed in stages, for each item, assembly, or production line in alignment with trực tiếp bóng đá k+ actual situation and documents for implementing trực tiếp bóng đá k+ project, production facility, or activities using tax-free goods, hereinafter collectively referred to as trực tiếp bóng đá k+ project.

What are trực tiếp bóng đá k+ principles for developing a List of goods to be imported free of duty in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

When and where should trực tiếp bóng đá k+ duty-free list be notified in Vietnam?

trực tiếp bóng đá k+ time and place for notifying trực tiếp bóng đá k+ duty-free list as prescribed in Clause 4, Article 30 ofDecree 134/2016/ND-CP, amended by Clause 20, Article 1 ofDecree 18/2021/ND-CP, are as follows:

(1) trực tiếp bóng đá k+ project owner is responsible for submitting trực tiếp bóng đá k+ dossier for notifying trực tiếp bóng đá k+ duty-free list as stipulated in Clause 3, Article 30 ofDecree 134/2016/ND-CPbefore registering trực tiếp bóng đá k+ customs declaration for trực tiếp bóng đá k+ first batch of tax-free imported goods;

(2) trực tiếp bóng đá k+ venue for receiving trực tiếp bóng đá k+ duty-free list notification is trực tiếp bóng đá k+ Customs Department where trực tiếp bóng đá k+ project is implemented, trực tiếp bóng đá k+ Customs Department where trực tiếp bóng đá k+ head office is located or trực tiếp bóng đá k+ centralized management site for projects implemented in multiple provinces or cities, and trực tiếp bóng đá k+ Customs Department where trực tiếp bóng đá k+ assembly, production line is installed for trực tiếp bóng đá k+ tax-free imported goods list according to trực tiếp bóng đá k+ assembly or production line.

Additionally, in case trực tiếp bóng đá k+ notified duty-free list contains errors or needs amendments, trực tiếp bóng đá k+ project owner should notify trực tiếp bóng đá k+ amended duty-free list before importing trực tiếp bóng đá k+ goods along with relevant documents to prove that trực tiếp bóng đá k+ additions or adjustments are in line with trực tiếp bóng đá k+ project’s needs.

Moreover, trực tiếp bóng đá k+ customs authority's responsibilities include:

- Within a maximum of 3 working days from trực tiếp bóng đá k+ receipt date of trực tiếp bóng đá k+ dossier, trực tiếp bóng đá k+ customs authority shall notify trực tiếp bóng đá k+ project owner of trực tiếp bóng đá k+ receipt of trực tiếp bóng đá k+ duty-free list; supplement any missing dossiers as required in Clause 3, Article 30 ofDecree 134/2016/ND-CP; explain and clarify trực tiếp bóng đá k+ information in trực tiếp bóng đá k+ dossier notifying trực tiếp bóng đá k+ duty-free list or notify that trực tiếp bóng đá k+ goods are not eligible for tax exemption;

- If amending trực tiếp bóng đá k+ duty-free list changes trực tiếp bóng đá k+ tax amount already exempted, trực tiếp bóng đá k+ customs authority that received trực tiếp bóng đá k+ duty-free list notification must notify trực tiếp bóng đá k+ customs authority that handles trực tiếp bóng đá k+ import procedures to reclaim trực tiếp bóng đá k+ tax amount that was exempted improperly;

- Checking trực tiếp bóng đá k+ use of tax-free goods based on trực tiếp bóng đá k+ application of risk management mechanisms according to trực tiếp bóng đá k+ regulations on tax management and customs law;

- Revoking, notifying trực tiếp bóng đá k+ project owner to adjust trực tiếp bóng đá k+ duty-free list, ceasing trực tiếp bóng đá k+ tax exemption procedures, reclaiming trực tiếp bóng đá k+ tax amounts already exempted suitable for projects ceasing or adjusting operations in case trực tiếp bóng đá k+ project ceases or adjusts operations.

What types of goods of foreign entities are eligible for diplomatic immunity and privileges in Vietnam?

Based on Clause 1, Article 5 ofDecree 134/2016/ND-CP, goods of foreign entities enjoying diplomatic immunity and privileges are exempted from import tax as prescribed in Clause 1, Article 16 of trực tiếp bóng đá k+Export and Import Tax Law 2016, including:

- Diplomatic missions, consular offices are entitled to tax-free importation and temporary importation of goods according to trực tiếp bóng đá k+ list and quantity specified in Appendix 1 issued together withDecree 134/2016/ND-CP.

Diplomatic officers, consular employees are entitled to tax-free importation and temporary importation of goods according to trực tiếp bóng đá k+ list and quantity specified in Appendix 2 issued together withDecree 134/2016/ND-CP.

Administrative and technical employees of diplomatic missions, consular employees of consular offices are entitled to tax-free importation and temporary importation of goods according to trực tiếp bóng đá k+ list and quantity specified in Appendix 3 issued together withDecree 134/2016/ND-CP.

- Representative offices of international organizations under trực tiếp bóng đá k+ United Nations system, public employees of these offices are entitled to tax-free importation and temporary importation of goods according to trực tiếp bóng đá k+ list and quantity specified in Appendices 1 and 2 issued together withDecree 134/2016/ND-CP.

- Representative offices of international organizations outside trực tiếp bóng đá k+ United Nations system, members of these offices are exempt from import tax according to international treaties to which trực tiếp bóng đá k+ Socialist Republic of Vietnam is a member.

- Representative offices of non-governmental organizations, members of these offices are exempt from import tax according to agreements between trực tiếp bóng đá k+ Government of Vietnam and trực tiếp bóng đá k+ relevant non-governmental organization.