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Procedure Name

Procedure for re-issuance of the List of export and import goods subject to tax exemption and Monitoring sheet for deduction

Description

Category	Customs clearance
Responsible Agency	Provincial/City Customs Department Address: Phone: Email:
Legal basis of the Procedure	Law on Export and Import Tax No. 45/2005/QH11 dated June 14, 2005; Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and Import Tax; Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.
Processing time	Within 05 working days from the full reception of written certification from the provincial/city Customs Department Within 10 days from the reception of written request from the customs authority where the re-issuance is made: the provincial/city Customs Department shall issue a written certification of the amount of the goods imported imported according to the List of export and import goods subject to tax exemption and Monitoring sheet for deduction.
Fee	None

Required documents

No	Type of documents	Note
1	Written request for re-issuance of the List of export and import goods subject to tax exemption and Monitoring sheet for deduction, specifying reasons for the loss of the above papers;	01 original copy
2	One copy of the List export and import goods subject to tax exemption and Monitoring sheet for deduction from the customs authority where procedures for the last shipment are settled before the loss of the papers.	1 photocopy with certification of the local Customs Authority of the border gate of importation

Process Steps

No	Description
Step 1	The organization/individual shall submit the dossier for re-issuance of the List of export and import goods subject to tax exemption and Monitoring sheet for deduction
Step 2	The customs authority shall receive and examine the dossier and re-issue the List of export and import goods subject to tax exemption and Monitoring sheet for deduction

Requirements and conditions in following administrative procedures:

+ Certification of customs departments of other localities of the loss of the List of export and import goods subject to tax exemption and Monitoring sheet for deduction
+ Certified commitment of the enterprise of the declared contents in the dossier for re-issuance of the List of export and import goods subject to tax exemption and Monitoring sheet for deduction