Are goods directly imported serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes exempt from tax in Vietnam?

Regarding this matter, LawNet would like to answer as follows:

1. What are goods subject to export vtv5 trực tiếp bóng đá hôm nay import duties in Vietnam?

According to Clauses 1, 2, 3 vtv5 trực tiếp bóng đá hôm nay 4, Article 2 of theLaw on Export vtv5 trực tiếp bóng đá hôm nay import duties 2016, the goods subject to export vtv5 trực tiếp bóng đá hôm nay import duties include:

- Goods exported vtv5 trực tiếp bóng đá hôm nay imported through Vietnam’s border vtv5 trực tiếp bóng đá hôm nay border checkpoints.

- Goods exported from the domestic market into free trade zones; goods imported from free trade zones into the domestic market.

- Goods indirectly exported-imported; goods exported vtv5 trực tiếp bóng đá hôm nay imported by enterprises exercising their right to export, import, or distribute.

- The following goods do not incur export vtv5 trực tiếp bóng đá hôm nay import duties:

+ Goods in transit;

+ Goods that are humanitarian aid or grant aid;

+ Goods exported from a free trade zone to abroad; goods imported from abroad to a free trade zone vtv5 trực tiếp bóng đá hôm nay used within such free trade zone; goods transported from one free trade zone to another;

+ Amounts of petroleum used as severance tax paid to the State upon its exportation.

Thus, goods subject to export vtv5 trực tiếp bóng đá hôm nay import duties include: goods exported vtv5 trực tiếp bóng đá hôm nay imported through Vietnam’s border; Goods exported from the domestic market into free trade zones vtv5 trực tiếp bóng đá hôm nay vice versa; goods indirectly exported-imported; goods exported vtv5 trực tiếp bóng đá hôm nay imported by enterprises exercising their right to export, import, or distribute.

Goods not subject to export vtv5 trực tiếp bóng đá hôm nay import duties include: goods in transit; goods that are humanitarian aid or grant aid; Goods exported from a free trade zone to abroad; amounts of petroleum used as severance tax paid to the State upon its exportation.

2. Are goods directly imported serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes exempt from tax in Vietnam?

According to the provisions of Clause 1 vtv5 trực tiếp bóng đá hôm nay Clause 2, Article 20 ofLaw No. 107/2016/QH13, imports exclusively serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes vtv5 trực tiếp bóng đá hôm nay vehicles among which cannot be domestically manufactured are exempt from import duties.

Basis for determination of eligibility for duty exemption:

- The goods is part of the annual plan for importing goods exclusively serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes approved by the Prime Minister or by the Minister of Public Security or by the Minister of National Defense on the Prime Minister’s authority.

- The specialized vehicles cannot be domestically manufactured as defined by Ministry of Planning vtv5 trực tiếp bóng đá hôm nay Investment.

Thus, for goods exclusively serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes, in which specialized means of transport must be types that cannot be produced domestically vtv5 trực tiếp bóng đá hôm nay are included in the approved annual plan for importing goods, the import tax will be exempt according to regulations.

3. Tax exemption documents vtv5 trực tiếp bóng đá hôm nay procedures for imported goods that directly serve security vtv5 trực tiếp bóng đá hôm nay national defense in Vietnam

According to Clause 3 vtv5 trực tiếp bóng đá hôm nay Clause 4, Article 20 ofLaw No. 107/2016/QH13amended byDecree No. 18/2021/ND-CP, applications vtv5 trực tiếp bóng đá hôm nay procedures for exemption of duties on imports serving national defense vtv5 trực tiếp bóng đá hôm nay security purposes are as follows:

An application for duty exemption consists of:

- Form 03a in Appendix VII enclosed herewith (if duty exemption is granted before customs procedures are completed) or Form 03b in Appendix VII enclosed withDecree No. 18/2021/ND-CP(if duty exemption is applied for after customs procedures is completed) prepared by the Ministry of National Defense or the Ministry of Public Security or a unit authorized by the Ministry of National Defense or the Ministry of Public Security.

Form 03a  Download

- 01 photocopy of the sale contract;

- 01 photocopy of the import mandate contract or goods supply contract according to the certification of successful bidder or direct contracting decision which specifies that the prices are exclusive of import duties (in case of import mandate or bidding).

Procedures for granting duty exemption:

- If duty exemption is applied for before customs procedures are completed, the Ministry of National Defense or the Ministry of Public Security or a unit authorized by the Ministry of National Defense or the Ministry of Public Security shall submit the application for duty exemption to the General Department of Customs at least 05 working days before registration of the customs declaration.

- Within 03 working days from the day on which the application is received, the General Department of Customs shall issue a notice whether duty exemption is granted or request supplementation of the application.

- The Sub-department of Customs where customs procedures are followed shall grant customs clearance according to the notice sent by the General Department of Customs.

Best regards!

Key word: duty exemption | export vtv5 trực tiếp bóng đá hôm nay import duties | in Vietnam | Vietnam |

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