View Procedure

Category

Customs clearance

Responsible Agency

Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Export and Import Duties No. 107/2016/QH13 dated April 6, 2016;
• Decree No. 134/2016/NdD-CP dated September 1, 2016 on guidelines for the Law on Export and Import Duties;

Processing time

Within 03 working days from the day on which the dossier of application is received, the customs authority shall notify the project owner of the receipt of the duty-free list, request the project owner to complete the application if it is incomplete or to clarify information in the application, or reject the application;

Fee

None

No

Type of documents

Note

1

A written registration of the duty-free list which specifies the basis for identification of duty-free goods made according to Form 05 in Appendix VII enclosed with Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government

01 original copy

2

The Duty-Free List to send to the customs authority via the Electronic Data Processing System; If the System fails to work properly or the List is notified in paper-based form:

The Duty-Free List made according to Form 06 in Appendix VII enclosed with Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government

02 original copies

The Monitoring Sheet of Deduction made according to Form 07 in Appendix VII enclosed with Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government

01 original copy

3

Certificate of Investment Registration, Certificate of Business Registration or other papers of equivalent validity, except for cases prescribed in Clause 15 Article 16 of the Law on Export and Import Duties

01 certified true copy

4

Economic-technical thesis or technical documents or project description

01 certified true copy

5

Certificate of high-tech enterprise or science and technology enterprise or science and technology organization issued by a competent authority if the applicant is a high-tech enterprise or science and technology enterprise or science and technology organization

01 certified true copy

6

Certificate of qualification for production of medical equipment or other papers of equivalent validity under the provisions of the law on management of medical equipment for cases of tax exemption prescribed in Clause 14 Article 16 of the Law on Export and Import Duties

01 certified true copy

7

Oil and gas contract, decision on assignments of oil and gas activities, document of the competent agency approving the year's work program and the annual budget for cases of tax exemption prescribed in Clause 15 Article 16 of the Law on Export and Import Duties

01 certified true copy

8

Shipbuilding contract or ship export contract for cases of tax exemption prescribed in points b and c of Clause 16 Article 16 of the Law on Export and Import Duties

01 certified true copy

9

Description of the project producing information technology products, digital contents and/or softwares for cases of tax exemption prescribed in Clause 18 Article 16 of the Law on Export and Import Duties

01 certified true copy

10

Sale contract or goods supply contract according to the bidding result, export or import mandate contract or finance lease contract if the importer and the person that registers the duty-free list are not the same

01 certified true copy

No

Description

Step 1

The taxpayer shall register the duty-free list and receive feedbacks from the customs authority via the electronic data processing system (unless it is not available)

Step 2

 The customs authority shall notify the project owner of the receipt of the duty-free list, request the project owner to complete the application if it is incomplete or to clarify information in the application, or reject the application