Name | Condition for granting permits of temporary import then re-export for goods subject to excise tax under management of MOIT |
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Description | Trading in temporary import for re-export for goods subject to excise tax Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration. |
Comments | List of goods subject to excise tax permitted the conditional business in temporary import for re-export, prescribed in Annex IV of Circular 05/2014/TT-BCT |
Validity From | 20-02-2014 |
Validity To | 11-09-2017 |
Reference | |
Technical Code | |
Agency | Ministry of Industry and Trade |
Created Date | 2016-11-10 15:37:33 |
Updated Date | 2018-04-07 22:24:12 |
Status | Active |
Measure Type | Certificate Requirement |
Legal/Regulation | Circular 05/2014/TT-BCT Providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods |
Un Code | P4 - Measures on Re-Export |
Procedure Name | Description | Category | View Procedure Detail with Relevant Forms |
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No results found. |
This measure applies to commodity/s
HS Code | Description |
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22060020 | - Sake |
22060030 | - Toddy |
22060040 | - Shandy |
22060091 | - Other, including mead: - - Other rice wine (including medicated rice wine) |
22060099 | - Other, including mead: - - Other |
22082050 | - - Brandy |
22082090 | - - Other |
22083000 | Whiskies |
22084000 | Rum and other spirits obtained by distilling fermented sugar-cane products |
22085000 | Gin and Geneva |
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