Title: Circular 11/2012/TT-BTC 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

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 04-02-2012

 

Export duty

1. Goods defined in Article 1 of this Circular are exempt from export duty.

2. Goods being construction materials exported into non-tariff areas for purposes other than those specified in Article 1 of this Circular are subject to export duty under current regulations.

Duty exemption dossiers and procedures

1. Dossiers and procedures for registration of lists of duty-free exported goods

Goods defined in Clause 1, Article 2 of this Circular must be registered in lists of duty-free exported goods as follows:

a/ Registration procedures

- Persons registering lists of duty-free exported goods: Owners of projects to build, repair and maintain common technical and social infrastructure in non-tariff areas shall register lists of duty-free exported goods. In case principal contractors or sub-contractors directly export duty-free goods, they shall use lists of duty-free goods and reconciliation monitoring slips which have been registered by project owners when registering duty-free goods export declaration forms with customs offices;

- Project owners shall make lists of duty-free exported goods, enclosed with reconciliation monitoring slips, and, before registering export declaration forms for the first time, register them with customs offices of localities in which non-tariff areas are located;

- The list of duty-free exported goods and reconciliation monitoring slip shall be made once for the whole project or each phase or each work item of the project if the investment license or certificates granted by a competent agency or the project's econo-technical studies or technical design documents shows/show that the project is implemented by phase or work item;

- In case the registered list is detected to contain errors or needs to be modified, the customs declarant may modify it provided that he/she submits papers and documents to the customs office before exporting goods to prove that such modification meets the project requirements;

- The list of duty-free exported goods shall be registered at a provincial-level Customs Department of the locality in which a non-tariff area is located. In case such provincial-level Customs Department performs customs management in some provinces, its director shall consider and decide to assign a district-level Customs Department performing customs management of the non-tariff area to register the list of duty-free goods for projects to construct, repair and maintain common technical and social infrastructure in such area.

b/ Registration dossiers

When registering a list of duty-free exported goods with a customs office, the registering person shall submit and produce a dossier comprising:

- A written request for registration of the list of duty-free exported goods, indicating the quantity of goods and reason for export duty exemption (made according to form No. 01 provided in the Appendix to this Circular, not printed herein).

- A list of duty-free exported goods: 02 originals, enclosed with a reconciliation monitoring slip (made according to form No. 02 provided in the Appendix to this Circular, not printed herein).

- The list of documents and dossiers of registration of the list of duty-free exported goods: 1 original.

- The project's technical design documents: 1 original.

c/ Responsibilities of persons registering lists of duty-free exported goods

- To determine by themselves their goods use needs and make their lists of duty-free exported goods.

- To take responsibility before law for the accuracy and truthfulness of their declaration of exported goods on the duty-free list and for the use purpose of such goods.

d/ Responsibilities of customs offices that receive, examine and process dossiers

d.1 If a dossier is incomplete, within 3 working days after receiving the dossier, to give a written reply (clearly stating the reason).

d.2/ If a dossier is complete, within 10 working days after receiving the dossier, to examine and compare documents in the dossier to find whether they comply with Articles 1 and 2, and Points a and b, Clause 1 of this Article, in order to identify the goods eligible for export duty exemption, the consistency and accuracy of the dossier, and:

- If the goods are ineligible for duly exemption under regulations, not to certify the list of duty-free exported goods, and to give a written reply to the person registering the list.

- If the goods arc eligible for duty exemption and the dossier is valid, to record this in the monitoring book, sign and append a certification seal in 2 copies of the list of duty-free exported goods and 1 reconciliation monitoring slip (to be handed to the person registering the list for production to the customs office for reconci­liation when carrying out customs procedures for actually exported goods) under regulations.

- Customs offices with which lists of duty-free exported goods are registered shall report to the General Department of Customs cases of registration of lists of duty-free exported goods under Point b, Clause 8, Article 102 of the Finance Ministry's Circular No. 194/2010/TT-BTC of December 6, 2010, guiding customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exports and imports (below referred to as Circular No. 194/2010AT-BTC).

2. Duty exemption dossiers and procedures

a/ Customs dossiers

When carrying out customs procedures, customs declarants shall submit and produce to customs offices dossiers specified in Clause 1, Article 11 of Circular No. 194/2010/TT-BTC.

b/ Duty exemption procedures

- Pursuant to Articles 1 and 2 and based on dossiers specified at Point a. Clause 2 of this Article, the customs office shall update the quantity and value of export duty-free goods in the customs declarant's original reconciliation monitoring slip and sign for certification under regulations, keep 1 copy of the list of duty-free exported goods and reconciliation slip together with the export dossier.

- When the goods quantity indicated in the list has been fully exported, a leader of the district-level Customs Department at which final procedures are carried out shall certify in the customs declarant's original reconciliation monitoring slip within 3 days, send a copy (appended with a true-copy seal) to the provincial-level Customs Department with which the list is registered as a basis for post-customs clearance inspection of the use of duty-free exported goods.

- The customs office may grant export duly exemption only in case a customs declaration form is registered after the list of duty-free exported goods is registered.

 

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