View Procedure

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; 

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and documents guiding the implementation of the Law on Tax Administration;

• Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13;

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

• Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks, export-processing zones, and economic zones;

• Decision No. 72/2013/QD-TTg dated November 26, 2013 of the Prime Minister, providing for the financial mechanisms and policies applicable to border-gate economic zones;

• Decision No. 100/2009/QD-TTg dated July 30, 2009, promulgating the regulation on operation of non-tariff areas in economic zones and border-gate economic zones;

• Circular No. 11/2012/TT-BTC dated February 4, 2012 of the Ministry of Finance guiding export duty exemption for construction materials brought from the domestic market into non-tariff areas for construction, repair and maintenance of common technical and social infrastructure in non-tariff areas.
   

Processing time

• Not prescribed

Fee

• Not applied

No

Type of documents

Note

1

A balance sheet of export and use of tax-free goods using the Form No. 03 in the Annex enclosed with Circular No. 11/2012/TT-BTC dated February 4, 2012 of the Ministry of Finance

01 original copy

No

Contents

Step 1

Within 45 days from the date of finalization of export of tax-free goods already registered with the customs authority, the registrant of the List of tax-free export goods shall conduct settlement procedures with the customs authority where the List is registered related to the export and use of tax-free export goods according to the following contents:
- Quantities of tax free export goods;
- Actual consumption norms of export goods;
- Quantities of tax-exempt export goods used;
- Quantities of tax-exempt export goods used for other purposes

Step 2

• On the basis of the Dossier submitted by the registrant of the List of tax-free export goods as prescribed in Point a, Clause 2, Article 4 of Circular No. 11/2012/TT-BTC, the customs authority shall collect all taxes, and impose penalties (if any) for the cases referred to in the second paragraph of Point b, Clause 2, Article 4 of Circular No. 11/2012/TT-BTC (Pay all taxes and fines (if any) as prescribed for cases in which goods were exempt from tax under the declared List but used for other purposes and/or goods not subject to tax-exemption but still declared in the List and have been settled for customs clearance based on the customs declaration of the declarant).
• On the basis of examination of settlement documents of the project owner, information on the risk management system, and other source of information collected, the Director of local Customs Departments shall issue decision of post-clearance inspection at the enterprise's headquarters where necessary.