What are regulations on verifying application in case đá bóng trực tiếp application is ineligible for duty reduction or đá bóng trực tiếp application is incomplete in Vietnam?

What are regulations on verifying application in case đá bóng trực tiếp application is ineligible for duty reduction or đá bóng trực tiếp application is incomplete in Vietnam?

Pursuant to Point 2.c.1 Article 12 of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on verifying application in case đá bóng trực tiếp application is ineligible for duty reduction or đá bóng trực tiếp application is incomplete in Vietnam as follows:

c.1) In case đá bóng trực tiếp application is ineligible for duty reduction or đá bóng trực tiếp application is incomplete or incorrect, but within 05 working days from đá bóng trực tiếp date đá bóng trực tiếp taxpayer receives đá bóng trực tiếp notice of đá bóng trực tiếp Customs Sub-department, if đá bóng trực tiếp taxpayer does not provide additional information, đá bóng trực tiếp Customs Department of đá bóng trực tiếp province or city shall do as follows:

đá bóng trực tiếp processing officer shall make a report according to form No. 01/TT-TXNK issued together with đá bóng trực tiếp Process, a draft notice that đá bóng trực tiếp goods of đá bóng trực tiếp application is not eligible for duty reduction, clearly stating that đá bóng trực tiếp application is ineligible or incomplete/invalid, made according to đá bóng trực tiếp form No. 06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC, and then report to đá bóng trực tiếp head of division, đá bóng trực tiếp head of Customs Department of province/city for approval.

After đá bóng trực tiếp head of đá bóng trực tiếp Customs Department of đá bóng trực tiếp province or city approves and signs đá bóng trực tiếp notice, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp notice to đá bóng trực tiếp clerical department to get đá bóng trực tiếp number, stamp, send it to đá bóng trực tiếp taxpayer, and đá bóng trực tiếp Customs Sub-Department that received đá bóng trực tiếp duty reduction application.

In case đá bóng trực tiếp goods eligible for duty reduction in đá bóng trực tiếp customs declaration are also exempt from duty, and there is no data on đá bóng trực tiếp payable duty amount (E.g.: Goods imported for outward processing), đá bóng trực tiếp Sub-department of Customs that received đá bóng trực tiếp duty reduction application shall notify that đá bóng trực tiếp application is ineligible for duty reduction or đá bóng trực tiếp taxpayer is ineligible for duty reduction, and require đá bóng trực tiếp taxpayer to declare and pay đá bóng trực tiếp full duty amount corresponding to đá bóng trực tiếp quantity of damaged goods not eligible for duty reduction as prescribed. After receiving such a notice, if đá bóng trực tiếp taxpayer fails to declare and pay duty as prescribed, đá bóng trực tiếp customs authority shall impose a fixed duty amount according to Clause 4, Article 17 of Decree No. 126/ 2020/ND-CP.

What are regulations on verifying application in case it is necessary to carry out physical inspection of goods that have passed đá bóng trực tiếp customs supervision area in Vietnam?

Pursuant to Point 2.c.2 Article 12 of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on verifying application in case it is necessary to carry out physical inspection of goods that have passed đá bóng trực tiếp customs supervision area in Vietnam as follows:

c.2) Where it is necessary to carry out physical inspection of goods that have passed đá bóng trực tiếp customs supervision area to have sufficient grounds for duty reduction according to Clause 3, Article 32 of Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1 of Decree No. 18/2021/ND-CP, đá bóng trực tiếp Customs Department of province/city shall do đá bóng trực tiếp following:

c.2.1) đá bóng trực tiếp processing officer makes a draft report according to đá bóng trực tiếp Form No. 01/TT-TXNK issued together with this Procedure, a draft decision on post-clearance inspection at đá bóng trực tiếp taxpayer's office according to đá bóng trực tiếp form No. 07/ TXNK Appendix I promulgated together with Circular No. 06/2021/TT-BTC, and then submit them to đá bóng trực tiếp head of department, head of Customs Department of province/city for approval. After đá bóng trực tiếp head of Customs Department of province/city approves, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer.

c.2.2) đá bóng trực tiếp physical inspection of goods that have passed đá bóng trực tiếp customs supervision area shall comply with Clause 3, Article 32 of Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1 of Decree No. 18/2021/ND-CP.

c.2.3) Checklists of physical inspection for goods that have passed đá bóng trực tiếp customs supervision area shall comply with Item c.2.3, point c, Clause 1 of this Article.

c.2.4) After receiving a report on đá bóng trực tiếp results of post-clearance inspection, đá bóng trực tiếp processing officer shall save đá bóng trực tiếp report in đá bóng trực tiếp duty reduction application.

c.2.5) Actions against inspection result

After đá bóng trực tiếp result of inspection visit to đá bóng trực tiếp taxpayer's office is available, đá bóng trực tiếp processing officer shall:

- Check đá bóng trực tiếp entire duty reduction application; insurance documents and other relevant documents to determine đá bóng trực tiếp extent of damage;

- Check đá bóng trực tiếp actual data of damaged goods recorded in đá bóng trực tiếp minutes of đá bóng trực tiếp official who inspects đá bóng trực tiếp actual goods that have passed đá bóng trực tiếp customs supervision area;

- Compare information about đá bóng trực tiếp proposed duty-reduced amount with data on VNACCS, VCIS, E-Customs System and related management programs.

c.2.5.1) If đá bóng trực tiếp application is eligible for duty reduction

đá bóng trực tiếp processing officer shall make a report according to form No. 01/TT-TXNK issued together with đá bóng trực tiếp Process, a draft export or import duty reduction decision, made according to đá bóng trực tiếp form No. 12/ TXNK Appendix VII promulgated together with Decree No. 134/2016/ND-CP, as amended and supplemented in Decree No. 18/2021/ND-CP, and then submit them to đá bóng trực tiếp head of department, đá bóng trực tiếp head of Customs Department of province/city for approval.

After đá bóng trực tiếp head of Customs Department of province/city signs đá bóng trực tiếp decision on duty reduction, đá bóng trực tiếp processing officer shall issue a customs management code according to a structure consisting of 10 digits: 02 first digits are đá bóng trực tiếp code of đá bóng trực tiếp Customs Department of province/city, 02 following digits are đá bóng trực tiếp last 02 digits of đá bóng trực tiếp year of issuance of đá bóng trực tiếp decision, đá bóng trực tiếp next 02 digits are đá bóng trực tiếp ordinal numbers according to đá bóng trực tiếp sequence of natural numbers calculated for each year, đá bóng trực tiếp next 04 digits are đá bóng trực tiếp duty reduction code for đá bóng trực tiếp case that đá bóng trực tiếp taxpayer submits duty reduction application at đá bóng trực tiếp time of customs clearance (GT02).

After issuing đá bóng trực tiếp customs management code, đá bóng trực tiếp processing officer will transfer it to đá bóng trực tiếp clerical department to get đá bóng trực tiếp number, stamp, and send đá bóng trực tiếp decision on duty reduction to đá bóng trực tiếp taxpayer and đá bóng trực tiếp Sub-department of Customs where đá bóng trực tiếp proposed duty reduction arises to grant duty reduction as prescribed in Article 13 of this Procedure.

c.2.5.2) In case đá bóng trực tiếp goods in đá bóng trực tiếp application are ineligible for duty reduction or đá bóng trực tiếp application is not eligible for duty reduction

Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, of this Clause 1.

Which authorities shall receive duty reduction applications in case taxpayers submit applications after đá bóng trực tiếp time of customs clearance in Vietnam?

Pursuant to Point 2.a Article 12 of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating authorities receiving duty reduction applications in case taxpayers submit applications after đá bóng trực tiếp time of customs clearance in Vietnam as follows:

a) Customs Departments of provinces and cities shall receive duty reduction applications transferred by Customs Sub-departments by post or in person.

Best regards!