Công văn 2018/TXNK-CST năm 2015 về chính sách thuế đối với hàng hóa xuất khẩu, nhập khẩu để làm mẫu, nghiên cứu, phát triển và đào tạo của doanh nghiệp chế xuất do Cục Thuế xuất nhập khẩu ban hành

To: SAMSUNG DISPLAY VIETNAM CO., LTD.;(Yen Phong I Industrial Zone, Yen Trung Commune, Yen Phong District, Bac Ninh Province)

The Import – Export Duty Department has received the Official Dispatch No. SDV-IM/2015.10.13-133 from Samsung Display Vietnam Co., Ltd. requesting guidelines on policies on taxation and customs procedures for imports used as samples, serving R&D and personnel training purposes in free trade zones or for export after successful R&D. The Import – Export Duty Department gives response as follows:

1. For customs procedures:

An export-processing enterprise shall declare gifts received from foreign partners using the code H11 (other imports) on the list of codes of types of imports/ exports enclosed with the Official Dispatch No. 2765/TCHQ-GSQL dated April 01, 2015 by the General Department of Customs on codes of types of imports and exports on the VNACCS System.

2. For policies on taxation:

Pursuant to Clause 3 Article 3 of the Law on import – export duties No. 45/2005/QH11, goods exported from a free trade zone to abroad, goods imported from abroad to a free trade zone and used within such free trade zone, and goods transported from one free trade zone to another do not incur import and export duties.    

Pursuant to Clause 20 Article 5 of the Law on value-added tax No. 13/2008/QH12 and the Law No. 31/2013/QH13 on amendments to some Articles of the Law on value-added tax, goods traded between foreign markets and free trade zones, and goods traded among free trade zones do not incur value-added tax.

Pursuant to Clause 5 Article 3 of the Law on special excise duty, goods imported from abroad to free trade zones, goods sold from inland to a free trade zone and used within the free trade zone, goods traded between free trade zones, except motor vehicles for the transport of fewer than 24 people shall not be subject to the special excise tax.

These are some guidelines provided for Samsung Display Vietnam Co., Ltd. for reference.  Samsung Display Vietnam Co., Ltd. should contact the local Customs Department where your company follows customs procedures for specific guidance on any other queries.

This response is given by the Import – Export Duty Department to Samsung Display Vietnam Co., Ltd.

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

This document is handled by Vina s Doc . Document reference purposes only. Any comments, please send to email: [email protected]