View Procedure

Category

Customs Tax Procedure

Responsible Agency

Provincial Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Import Tax and Export Tax No. 45/2005/QH11 dated June 14, 2005;

• Decree No. 87/2010/ND-CP dated August 13, 2010, detailing a number of articles of the Law on Import Tax and Export Tax;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• 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 of exported or imported goods.

Processing time

• If the application is not satisfactory, the tax authority shall notify the taxpayer within 03 working days from the day on which it is received; and shall issue a decision on tax exemption as prescribed;

• If the taxpayer has submitted a satisfactory application while following customs procedures, the Customs Division to which the application for tax exemption is submitted shall examine the application, conditions for conditional tax exemption, and grant tax exemption within the time limit for completion of customs procedures prescribed in Article 23 of the Law on Customs.

Fee

Not applied

No

Type of documents

Note

1

A notice or decision or agreement of giving or donating goods; a notice or agreement on shipment of samples

 01 photocopy

2

If temporarily imported goods are kept as gifts for Vietnamese entities instead of being re-exported, it is required to have a license issued by a competent authority and the quantity must not exceed the allowance prescribed by the Government

3

A confirmation issued by a superior agency of the permission to receive tax-free goods that are used as gifts whose value exceed the tax-free allowance for a public administration unit, socio-political organization, socio-political-professional organization, socio-professional organization, economic organization, social organization which is funded by state budget beyond the allowance for conditional tax exemption.

4

In case of paper-based customs declaration, the paper declaration must be submitted in addition to the relevant documents.

 01 photocopy

No

Contents

Step 1

The taxpayer shall submit the application within 30 working days from the day on which goods are granted customs clearance or released

Step 2

The Customs Division shall receive and examine the application and on the basis of the applicable regulations decide on certification and notify the taxpayer of the reasons for rejection

Tax-free allowance shall comply with regulations of the Prime Minister on tax-free allowance imposed upon gifts and luggage of individuals entering/exiting Vietnam.
- Goods imported for sale in tax-free shops under the Prime Minister’s decisions shall comply with instructions of the Ministry of Finance. 
- If complimentary goods and sample goods are provided free of charge by a foreign party for a tax-free shop to sell together with goods therein, such complimentary goods and sample goods are exempt from import tax. Both complimentary goods and sample goods are subject to the supervision and administration of the customs authority as other goods imported for sale in tax-free shops.