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Procedure Name

Procedure for exemption of duties on imports serving education purposes

Description

Category	Customs Tax Procedure
Responsible Agency	Customs Department 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; 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;
Processing time	Not prescribed
Fee	Not applied

Required documents

No	Type of documents	Note
1	Customs dossier as defined by the Law on Customs and its guiding documents.	01 original copy
2	The taxpayer might be requested to submit one of the following documents on a case-by-case basis: Export or import mandate contract in case of import or export mandate	01 certified true copy
	Contract for supply of goods under the certification of successful bidder or direct contracting decision which specifies that the prices are exclusive of import duties if goods are imported by the successful bidder	01 certified true copy
	Contract for supply of goods for a petroleum operator which specifies that the prices are exclusive of import duties if goods are imported for petroleum-related activities	01 certified true copy
	Finance lease contract in case imported goods are supplied for an entity eligible for tax incentives (the contract must specify that the prices are exclusive of import duties)	01 certified true copy
	Duty-free goods transfer agreement in case where duty-free goods are transferred to another entity which is eligible for duty exemption (the agreement must specify that the prices are exclusive of import duties)	01 certified true copy
	Written confirmation given the Ministry of Science and Technology of the vehicles specified in Article 14 of this Decree.	01 original copy
	The physical duty-free list, together with the monitoring sheet of deduction,received by the customs authority If the duty-free list is submitted electronically and the taxpayer is not required to submit the physical duty-free list, the customs authority shall decide the grant of duty exemption according to the duty-free list on the electronic data processing system.	01 photocopy (the original shall be presented for comparison)

Process Steps

Contents

Step 1

The taxpayer shall determine and declare the amount of duty-free goods and tax exempted (except duties on goods imported or exported for processing by the hirer) while following customs procedures and take responsibility for such declaration.

Step 2

The customs authority where customs procedures are followed shall examine the declaration and applicable regulations to decide the grant of duty exemption.

If imported goods are not eligible for duty exemption as declared, the taxpayer shall have to pay duties and fines (if any).

The electronic data processing system shall deduct the quantity of imports or exports written on the duty-free list.

In case of submission of a physical duty-free list, the customs authority shall update and deduct the quantity of goods exported and imported accordingly.

In case of duty-free import of an entire assembly or production line which has to be divided into more than one shipment, within 15 days from the import of the last shipment of each assembly or line, the importer shall submit a consolidated import declaration to the customs authority in accordance with tax administration laws.

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