View Procedure

Category

Customs Tax Procedure

Responsible Agency

Local Customs Sub-Department and Ministry of Finance

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

• The taxpayer shall submit an application to the Customs Sub-Department while following customs procedures or within 30 working days from the issuance date of the confirmation of loss or damage of goods

  If a satisfactory application is submitted while following customs procedures, the Customs Sub-department shall process the application, carry out a physical inspection, inspect the eligibility for duty reduction and decide whether to grant duty reduction before customs procedures are completed as prescribed in Article 23 of the Law on Customs

  If the application for duty reduction is submitted after customs procedures are completed:

  - If the application is satisfactory, the Customs Department shall compile a dossier, verify the information, inspect the accuracy and adequacy of the application and, within 15 days from the day on which the satisfactory is received, request the Ministry of Finance to issue a decision on duty reduction or inform the taxpayer and provide explanation if the application is rejected. If the application is not satisfactory, the customs authority shall inform the taxpayer within 03 working days from the day on which it is received.

  - If a physical inspection of goods that have been released from the customs controlled area is necessary basis for duty reduction, a decision on post-clearance inspection shall be delivered to the taxpayer and the tasks specified in this Point shall be carried out within 40 days from the day on which adequate documents are received.

Fee

• Not applied

No

Type of documents

Note

1

Written request for tax reduction made according to Form 08 in Appendix VII enclosed with Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government

01 original copy

2

Insurance contract or insurance payout notice issued by the insurer (if any) (a confirmation by the insurer is required if the insurance contract does not specify tax indemnification) or the compensation agreement issued by the shipping company in case the damage is caused by the shipping company (if any)
 

01 certified true copy

3

A written certification of causes of the damage or loss issued by the competent agency in the locality where the damage or loss is incurred (a record of the fire issued by the fire fighting police authority of the locality where the fire occurred; a written certification of the District People's Committee on the occurrence of natural disaster, conflagration or accident causing damage or loss of the imported materials, machinery or equipment)

The certification must be issued within 30 days from the occurrence of damage

01 original copy

4

A written certification of inspection issued by an authorized provider of inspection services of the actual amount of loss or extent of damages of the imported goods

The certification must be issued within 30 days from the occurrence of natural disaster, conflagration or accident.

01 original copy

No

Contents

Step 1

The taxpayer shall submit an application to the customs authority where the customs procedures are initiated while following customs procedures or within 30 working days from the issuance date of the certification of loss or damage of goods If the application for duty reduction is submitted after customs procedures are completed: The Customs Department shall compile a dossier, verify the information, inspect the accuracy and adequacy of the application and submit it to the General Department of Customs and the Ministry of Finance

Step 2

The customs authority shall examine the dossier, inspect the actual conditions of the goods, consider conditions for tax reduction and make a decision on tax reduction according to Clause 3 Article 32 of the Decree No. 134/2016/ND-CP