Mẫu số 07 Phiếu theo dõi trừ lùi hàng hóa miễn thuế xuất trực tiếp bóng đá euro hôm nay, nhập trực tiếp bóng đá euro hôm nay ra sao?

What isthe monitoring sheet form for goods subject to export and import duty exemption -Form No. 07 in Vietnam?

Under Appendix 7 of trực tiếp bóng đá k+ forms/templatesfor tax exemption, tax reduction, tax refund, and non-taxation issued together withDecree 18/2021/ND-CP, trực tiếp bóng đá k+ monitoring sheet for goods subject to export and import duty exemption is Form No. 07:

DownloadMonitoring sheet form for goods subject to export and import duty exemption - Form No. 07.

What is trực tiếp bóng đá k+ monitoring sheet form for goods subject to export and import duty exemption - Form No. 07 in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What isthe monitoring sheet for goods subject to export and import duty exemption made inForm No. 07 in Vietnamused for?

Under Clause 12, Article 1 ofDecree 18/2021/ND-CPamending Decree 134/2016/ND-CP:

Exemption of duties on exports and imports under international treaties

...

4. Registration of duty-free list

Before registering trực tiếp bóng đá k+ first customs declaration of duty-free exports/imports, trực tiếp bóng đá k+ exporter/importer shall send register trực tiếp bóng đá k+ duty-free list with trực tiếp bóng đá k+ customs authority.

a) trực tiếp bóng đá k+ application for registration of trực tiếp bóng đá k+ duty-free list consists of:

- trực tiếp bóng đá k+ registration form No. 05 in Appendix VII hereof: 01 original copy;

- trực tiếp bóng đá k+ duty-free list sent via trực tiếp bóng đá k+ electronic data processing system of customs authority. In case this system is not functional, trực tiếp bóng đá k+ exporter/importer shall submit 02 original copies of trực tiếp bóng đá k+ duty-free list (Form No. 06) and 01 original copy of Form No. 07 in Appendix VII hereof.

In case trực tiếp bóng đá k+ equipment has to be divided into multiple export/import shipments and thus deduction is not possible at trực tiếp bóng đá k+ time of export/import (hereinafter referred to as “combination or assembly line”), trực tiếp bóng đá k+ exporter/importer shall submit 02 original copies of Form No. 06 in Appendix VII hereof.

trực tiếp bóng đá k+ duty-free list that is conformable with trực tiếp bóng đá k+ international treaty or trực tiếp bóng đá k+ written confirmation of categories and quotas of duty-free goods issued by trực tiếp bóng đá k+ proposing authority or line management authority;

- trực tiếp bóng đá k+ international treaty if it specifies trực tiếp bóng đá k+ categories and quotas of duty-free goods: 01 photocopy;

- trực tiếp bóng đá k+ written confirmation of categories and quotas of duty-free goods mentioned in Point b Clause 3 of this Article: 01 photocopy with trực tiếp bóng đá k+ original copy presented for comparison.

b) trực tiếp bóng đá k+ locations where trực tiếp bóng đá k+ duty-lists are registered or revised; responsibility of trực tiếp bóng đá k+ customs authorities that receive duty-free lists; responsibility of submitting entities are specified in Clause 4, Clause 5, Clause 6 and Clause 7 Article 30 of this Decree.

c) In case trực tiếp bóng đá k+ duty-free goods are exported/imported by trực tiếp bóng đá k+ exporter/importer’s main contractor or subcontractor or a finance lease company, such contractor or finance lease company may use trực tiếp bóng đá k+ duty-free list notified to trực tiếp bóng đá k+ customs authority by trực tiếp bóng đá k+ exporter/importer.

Hence, it can be seen that Form No. 07 Monitoring Sheet for goods subject to export and import duty exemption is a required document to prepare trực tiếp bóng đá k+ notification files of trực tiếp bóng đá k+ Tax-Exempt List.

What is trực tiếp bóng đá k+ list of goods subject to export and importduty exemption in Vietnam?

Under Article 16 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ list of goods subject to export and import duty exemption is stipulated as follows:

- Exported or imported goods of foreign entities granted diplomatic immunity and privileges in Vietnam within trực tiếp bóng đá k+ allowance under an international treaty to which Socialist Republic of Vietnam is a signatory; luggage within trực tiếp bóng đá k+ tax-free allowance of inbound and outbound passengers; imports to be sold at duty-free shops.

- Personal belongings, gifts from foreign entities to Vietnamese entities and vice versa within trực tiếp bóng đá k+ tax-free allowance.

Suppose trực tiếp bóng đá k+ quantity or value of personal belongings or gifts exceeds trực tiếp bóng đá k+ tax-free allowance. In that case, trực tiếp bóng đá k+ excess amount or value shall be taxed, unless trực tiếp bóng đá k+ recipient is an entity funded by state budget and permitted by a competent authority to receive them or they are meant to serve humanitarian or charitable purposes.

- Goods traded across trực tiếp bóng đá k+ border of border residents on trực tiếp bóng đá k+ List of goods and within trực tiếp bóng đá k+ tax-free allowance serving trực tiếp bóng đá k+ manufacturing or consumption by border residents.

Goods that are purchased or transported within trực tiếp bóng đá k+ tax-free allowance but do not serve trực tiếp bóng đá k+ manufacturing or consumption by border residents, exports and imports of foreign traders permitted to be sold at bordering markets shall be taxed.

- Goods exempt from export and import duties under international treaties to which Socialist Republic of Vietnam is a signatory.

- Goods whose value or tax payable is below trực tiếp bóng đá k+ minimum level.

- Imported raw materials, supplies, components serving processing of exports; finished products imported to be fixed on processed products; outward processing products.

Regarding outward processing products derived from domestic raw materials that subject to export duties, trực tiếp bóng đá k+ amount of domestic raw materials incorporated into trực tiếp bóng đá k+ products shall be taxed.

Goods exported for processing and then imported are exempt from export duty and import duty on trực tiếp bóng đá k+ value of exported raw materials incorporated into trực tiếp bóng đá k+ processed products. Goods exported for processing and then imported that are natural resources, minerals, or products whose trực tiếp bóng đá k+ total value of natural resources or minerals plus energy costs makes up at least 51% of trực tiếp bóng đá k+ product price shall be taxed.

- Materials, supplies, components imported for manufacture of exports. products.

- Goods manufactured, processed, recycled, assembled in a free trade zone without using imported raw materials or components when they are imported into trực tiếp bóng đá k+ domestic market.

- Goods temporarily imported for re-export or goods temporarily exported for re-import within a certain period of time, including:

+ Goods temporarily imported or exported to participate in fairs, exhibitions, product introduction, sports or art events, or other events; machinery and equipment temporarily imported for re-export for testing, research and development; machinery and equipment, tools temporarily imported or exported to be used for certain period of time or serve overseas processing, except for machinery, equipment, tools, vehicles permitted to be temporarily imported too serve investment projects, construction, installation, or manufacture;

+ Machinery, equipment, components, spare parts temporarily imported for replacement or repair of foreign ships or airplanes, or temporarily exported for replacement or repair of Vietnamese ships or airplanes overseas; goods temporarily imported to supply for foreign ships or airplanes in Vietnam's ports;

+ Goods temporarily imported or exported for warranty, repair, or replacement;

+ Vehicles temporarily imported or exported to carry exports or imports;

+ Goods that are temporarily imported and re-exported by trực tiếp bóng đá k+ deadline or extended deadline and a credit institution provides a guarantee or a deposit equivalent to import duties on trực tiếp bóng đá k+ temporarily imported goods has been paid.

- Non-commercial goods: samples, pictures, videos, models instead of samples; advertisement publications in small quantities.

- Imports as fixed assets of an entity eligible for investment incentives as prescribed by regulations of law on investment, including:

+ Machinery and equipment; components, parts, spare parts for assembly or operation of machinery and equipment; raw materials for manufacture of machinery and equipment, components, parts, or spare parts of machinery and equipment;

+ Special-use vehicles in a technological line directly used for a manufacture project;

+ Building materials that cannot be domestically produced.

Exemption of import duty on trực tiếp bóng đá k+ imports specified in this Clause also applies to new investment projects and extension projects.

- Plant varieties; animal breeds, fertilizers, pesticides that cannot be domestically produced as prescribed by competent authority.

- Raw materials and components which cannot be domestically manufactured and are imported serving trực tiếp bóng đá k+ manufacturing of investment projects eligible for investment incentives or in an extremely disadvantaged area prescribed by regulations of law on investment, high technology enterprises, science and technology enterprises, science and technology organizations are exempt from import duties for 05 years from trực tiếp bóng đá k+ commencement of manufacture.

trực tiếp bóng đá k+ exemption of import duties specified in this Clause does not apply to mineral extraction projects; projects for manufacture of products where total value of natural resources or minerals plus energy costs makes up at least 51% of trực tiếp bóng đá k+ product price; projects for manufacture or sale of goods/services subject to special excise tax.

- Raw materials and components which cannot be domestically manufactured of investment projects for manufacture or assembly of medical equipment given priority shall be exempt from import duties for 05 years from trực tiếp bóng đá k+ commencement of manufacture.

- Imports serving petroleum activities, including:

+ Machinery, equipment, components, means of transport necessary for petroleum activities, including those temporarily imported for re-export;

+ Components, parts, spare parts for assembly or operation of machinery and equipment; raw materials for manufacture of machinery and equipment, components, parts, or spare parts of machinery and equipment necessary for petroleum activities;

+ Supplies necessary for petroleum activities that cannot be domestically produced.

- Shipbuilding projects and shipyards eligible for incentives as prescribed by regulations of law on investment shall have tax exempted from:

+ Imports that constitute fixed assets of trực tiếp bóng đá k+ shipyard, including: machinery and equipment; components, parts, spare parts for assembly or operation of machinery and equipment; raw materials for manufacture of machinery and equipment, components, parts, or spare parts of machinery and equipment; means of transport in trực tiếp bóng đá k+ technological line directly serving shipbuilding; building materials that cannot be domestically produced;

+ Imported machinery, equipment, raw materials, supplies, components, semi-finished products serving shipbuilding that cannot be domestically produced;

+ Ships for export.

- Imported machinery, equipment, raw materials, supplies, components, parts, spare parts serving money printing and mincing.

- Imported raw materials, supplies, components serving that cannot be domestically produced serving manufacture of information technology products, digital contents, software.

- Exports and imports serving environmental protection, including:

+ Imported machinery, equipment, equipment, tools, supplies that cannot be domestically produced serving collection, transport, treatment wastewater, wastes, exhaust gases, environmental monitoring and analysis, production of renewable energy, treatment of environmental pollution, response to environmental emergencies;

+ Exports that are products of waste recycling and treatment.

- Imports directly serving education that cannot be domestically produced.

- Imported dedicated machinery, equipment, components, supplies that cannot be domestically produced, scientific materials serving scientific research, technological development, technological cultivation, cultivation of science and technology enterprises and technological innovation.

- Imported dedicated products directly serving national defense and security, trực tiếp bóng đá k+ vehicles among which must be those that cannot be domestically produced.

- Exports and imports serving assurance of social security, recovery from disasters, epidemics, and other special situations.