View Procedure

Category

Customs Tax Procedure

Responsible Agency

General Department of Vietnam Customs

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties;

• Decree No. 134/2016/ND-CP dated September 01, 2016, guidelines for the Law on Export and import duties;

Processing time

Within 05 working days from the receipt of the dossier, if the dossier is not complete or valid, the General Department of Customs shall make a request for the taxpayer to complete the dossier.
Within 15 working days from the day on which the satisfactory application is received, the Ministry of Finance shall decide whether to grant duty exemption 

Fee

Not applied

No

Type of documents

Note

1

A written request for tax exemption made by the organization/individual using the exported/imported goods, clearly stating the value, tax amount, the reason for tax exemption , customs declaration number; if there are numerous different customs declarations of goods requesting for tax-exemption, they must be listed.

01 original copy

2

A donation agreement if the gift recipient is an organization;

The recipient who is a natural person shall declare the gifts and information about the overseas giver on the customs declaration

01 photocopy

3

Decision on exemption of duties issued by the Minister of Finance if the gifts exceed the duty-free allowance

01 original copy

4

Written permission issued by the superior authority for receipt and use of the duty-free goods or a document proving that the organization’s operating cost is covered by state budget if the recipient is an organization whose operating cost is covered by state budget

Document issued by the Head of the People’s Committee of the province/city/governing body if the gift is given for humanitarian or charitable purposes.

01 original copy

No

Contents

Step 1

An application for duty exemption shall be submitted to the General Department of Customs at least 15 working days before customs procedures are initiated

Step 2

The General Department of Customs shall receive and examine the dossier and, based on current regulations, issue the decision on tax exemption or the notification to the taxpayer of reasons he/she is not eligible for tax exemption, the tax amount payable within 15 days from the receipt of the complete dossier and sanctions according to current regulations (if any);

Gift recipients being public agencies, mass organizations, trade associations, economic organizations or social organizations, upon permitted by the respective superior authority for receipt and use of the goods, are entitled to tax-exemption in specific cases