Công văn 1011/TXNK-CST năm 2019 về thủ tục hoàn thuế nhập khẩu do Cục Thuế xuất nhập khẩu ban hành

Dear Tajima Steel Vietnam Co., Ltd.(Address: Block CN6-1, Thach That - Quoc Oai IP, Phung Xa commune, Thach That district, Hanoi)

Import – Export Duty Department has received the official correspondence No. TSV/01/19CV dated January 3, 2019 from Tajima Steel Vietnam Co., Ltd concerning queries as to import duty refund and export duty exemption. On this issue, by this document, the Import – Export Duty Department would like to express the following opinions:

Clause 1 of Article 4 in the Law on Export and Import Duties No. 107/2016/QH13 prescribes that free trade zone means an economic zone located within the territory of Vietnam, established in accordance with law, having a definite geographic boundary, and separated from the outer area by hard fences in order to facilitate customs inspection, supervision and control by customs authorities and relevant agencies with regard to exports and imports, means of transport and passengers upon entry or exit across Vietnam's borders; merchandise trades or barters between free trade zones and outside areas shall be considered exportation or importation relationships;

Clause 2 of Article 2 in the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016 prescribes that goods exported from the domestic market to export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones as per clause 1 of Article 4 in the Law on Export and Import Duties; goods imported from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones as per clause 1 of Article 4 in the Law on Export and Import Duties to the domestic market, shall be subject to import and export duties;

Point c of clause 1 of Article 19 in the Law on Export and Import Duties No. 107/2016/QH13 prescribes that taxpayers who have already paid import duties and whose imported goods have to be re-exported shall be entitled to import duty refunds and export duty exemptions if these goods have not been used, treated or processed in Vietnam;

Point a of clause 1 of Article 34 in the Decree No. 134/2016/ND-CP dated September 1, 2016 prescribes that imports having to be re-exported to a foreign country or exported into a free trade zone for consumption shall be qualified for import duty refunds and export duty exemptions; the re-export of goods must be done by the initial importer or a person authorized by the initial importer;

In the light of the aforesaid regulations, if Tajima imports goods that have not been used, treated or processed in Vietnam from domestic export processing companies according to regulations laid down in clause 1 of Article 4 in the Law on Export and Import Duties No. 107/2016/QH13, or from foreign countries to Vietnam in the non-processing trade form, and has already paid import duties before reselling them to other export processing companies in Vietnam according to regulations laid down in clause 1 of Article 4 in the Law on Export and Import Duties No. 107/2016/QH13, Tajima will be entitled to import duty refunds and export duty exemptions.

In case where there is any difficulty that may arise, Tajima should contact the customs authority where you carry out customs procedures for detailed instructions.

For your information./.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]