View Procedure

Category

Customs Clearance 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 1, 2016 on guidelines for the Law on Export and Import Duties

Processing time

• Within 03 working days from the day on which the application is received, the General Department of Customs shall issue a notice whether duty exemption is granted or request supplementation of the application.

Fee

• Not applied

No

Type of documents

Note

1

Form 03a in Appendix VII enclosed with Decree No. 134/2016/ND-CP (if duty exemption is granted before customs procedures are completed) or Form 03b in Appendix VII enclosed Decree No. 134/2016/ND-CP (if duty exemption is granted after customs procedures is completed) prepared by the Ministry of National Defense or the Ministry of Public Security or an entity authorized by the Ministry of National Defense or the Ministry of Public Security.

If there are numerous different customs declarations of goods requesting for tax-exemption involved, they must be listed (in case of multiple-time importation, a monitoring sheet of deduction shall be enclosed)

01 original copy

2

Import mandate contract or goods supply contract according to the certification of successful bidder or direct contracting decision which specifies that the prices are exclusive of import duties (in case of import mandate or bidding). 

01 photocopy

3

A sale contract (if any)

 01 photocopy

No

Contents

Step 1

The organization/individual requesting for tax exemption of imports exclusively serving national defense and security purposes shall submit sufficient documents, information and certified papers of the imported goods to the customs authority. The application shall be submitted within 30 working days from the date of customs clearance or release of goods if duty exemption is granted after customs procedures is completed; or within 05 working days before the registration of customs declaration if duty exemption is granted before customs procedures are completed

Step 2

Within 03 working days from the day on which the application is received, the General Department of Customs shall issue a notice whether duty exemption is granted or request supplementation of the application.