Chapter IV
EXEMPTION FROM, REDUCTION OF AND REFUND OF DUTY
Article 12
The cases in which an exemption from duty shall be allowed, as stipulated in article 10 of the Law on Export and Import Duties, are provided for in detail as follows:
1. Non-refundable aid shall include:
- bilateral or multi-lateral non-refundable aid of government, inter- government and non-govern ment organizations.
- non-refundable goods which are the subject of humanitarian aid programmes of foreign organizations for the purpose of charity, education, health, and culture, of international religious organizations providing assistance in the scientific, educational, health and cultural fields, and to Vietnamese religious organizations to be applied directly in relation to science, education, health, culture, and religion.
2. Temporary imports and re -exports, and temporary exports and re -imports for exhibitions shall include goods which are permitted to be temporarily exported or imported for exhibitions and which, at the end of the exhibition, must be re - imported into Vietnam, in the case of temporary exports, or re -exported from Vietnam, in the case of temporary imports.
3. Movable assets of Vietnamese or foreign organizations and individuals transferred into Vietnam or overseas within permitted quota includes:
(a) Movable assets of foreign organizations or individuals exported through the bordergates of Vietnam at the end of the term of their residency or work in Vietnam.
(b) Movable assets of Vietnamese organizations which, or individuals who, are permitted to conduct business or work in foreign countries and such assets are imported through the bordergates of Vietnam upon expiry of the term.
(c) Movable assets brought back by overseas Vietnamese who are permitted to resettle in Vietnam, or of Vietnamese citizens who are permitted by the Vietnamese Government to emigrate to a foreign country.
The Ministry of Finance shall, together with the Ministry of Foreign Affairs and the General Department of Customs, make detailed provisions on the quota of movable assets to be exempted from duty in respect of each entity in accordance with the law of the respective countries and international law.
4. Goods which are brought or sent back by Vietnamese citizens who have finished their labour contracts in foreign countries, who are experts in foreign countries, or who have lived in foreign countries for study purposes, provided that they comply with the provisions of the Government on entry/exit baggage criteria.
5. Exports and imports of foreign organizations which, and individuals who, pursuant to international treaties to which Vietnam is a signatory or a participant, enjoy diplomatic immunities stipulated by the Government.
The Ministry of Finance shall, together with the Ministry of Foreign Affairs and the General Department of Customs, present the levels of exemption from duty referred to in this clause to the Government for promulgation.
6. Raw materials and other materials imported from foreign countries for processing and re -export pursuant to a contract in writing in any of the following forms: receipt of raw or other materials and subsequent transfer of the finished products, or payment for part or all of the raw or other materials and subsequent sale of the finished products, to a foreign country in accordance with the contract.
The Ministry of Finance shall provide guidance in relation to the circumstances for exemption from duty stipulated in this article.
Article 13
The cases in which a reduction of duty shall be granted, as stipulated in article 11 of the Law on Export and Import Duty, are provided for in detail as follows:
1. Imports for specialized use for security, national defence, scientific, educational, training or research purposes funded by State organizations or bodies.
2. Exports and imports of an enterprise with foreign owned capital and of foreign parties to a business co-operation contract, in cases where it is necessary to encourage investment. Subject to the approval of the Ministry of Finance, the State Committee for Co -operation and Investment shall consider the reduction of or exemption from import or export duties on a case by case basis.
In the cases of duty exemption stipulated in article 76 of Decree 18-CP dated 16 April 1993, the Ministry of Finance shall be responsible for duty exemption on the basis of an investment licence issued by the State Committee for Co - operation and Investment and a list provided by the Ministry of Trade of equipment, machinery, accessories, means of production and materials imported into Vietnam in order to invest in the capital construction of the enterprise or to create fixed assets for t he performance of the business co- operation contract.
3. Gifts of foreign organizations and individuals given to Vietnamese organizations and individuals and vice versa shall be exempted from duty in accordance with the level stipulated by the Ministry of Finance.
4. Goods imported for duty free sale at duty free shops permitted by the authorized bodies to sell to people exiting Vietnam, to foreign representative bodies and to foreigners in Vietnam.
The Ministry of Finance shall stipulate the procedures for determining the reduction of duty in relation to the cases referred to in this article.
Article 14
Where goods are genuinely damaged or lost in the process of transportation, loading, or unloading as certified by Vietnam Export and Import Inspection Company (Vinacontrol), duty may be reduced in proportion to the damage to the goods. Customs offices at the level of the provinces and cities shall, on the basis of the level of damages certified by Vinacontrol, inspect and examine all files in accordance with the procedures for determining the reduction of duty stipulated by the Ministry of Finance.
Article 15
In the event that the original basis upon which an exemption from or reduction of duty was granted as stipulated in articles 12, 13 and 14 of this Decree is changed, the owners of the exports or imports shall notify the customs office at the level of the provinces and cities within two days of the change in the order that the customs office may carry out the procedures for and the collection of the amount of exemption from or reduction of the duty.
The Ministry of Finance shall issue guidance provisions in relation to the basics of the procedures for and authority to collect the full amount of duty payable in relation to these cases.
Article 16
The cases in which the amount of export and import duty paid shall be refunded, as stipulated in articles 14 and 15 of the Law on Export and Import Duties, are provided for in detail as follows:
1. The amount of duty paid shall be refunded in the following cases:
(a) Where imported goods in respect of which a declaration has been submitted to the tax office and duty has already been paid have remained at the bordergates or in a customs warehouse, and are to be re -exported.
(b) Where goods in respect of which a declaration has been submitted and export duty has been paid are no longer to be exported.
(c) Where the quantity of goods actually exported or imported is smaller than that stated in the declaration and that in respect of which duty has been paid.
(d) Where materials are imported for the manufacture of exports, the refunded amount being in proportion to the quantity of exports.
(e) Goods permitted by the Ministry of Trade:
- goods temporarily imported for re -export shall not be subject to export duty upon re -exporting and the refunded amount shall be in proportion to the quantity of re -exports.
- goods temporarily exported for re -import shall not be subject to import
duty upon importing and the refunded amount shall be in proportion to the quantity of re-imports.
- raw materials and materials imported for the manufacture of exports shall not be subject to import duty if the products are exported within the time limit for payment of duty stipulated in article 17 of this Decree and the refunded amount shall be in proportion to the quantity of actual exports.
- goods temporarily imported for re -export shall not be subject to import duty if they are actually re -exported within the time limit for payment of duty (thirty (30) days) and the refunded amount shall be in proportion with the actual re -exported goods.
- goods temporarily exported for re -import shall not be subject to export duty if they are actually re -imported within the time limit for payment of tax (fifteen (15) days) and the refunded amount shall be in proportion with the actual re -imported goods.
- imported goods of a number of Vietnamese businesses permitted to import for the purposes of acting as agents for the delivery and sale of goods to foreign countries; provided that they are registered with the Ministry of Finance they shall be refunded with the duty paid in proportion to the actual amount of goods exported out of Vietnam.
2. The time for the refund of an amount of duty paid shall be as follows:
Within thirty (30) days from receipt of a reques t for a refund of the duty paid, the Ministry of Finance shall pay the refundable tax to that person. If the payment deadline stipulated above is not met, the Ministry of Finance shall pay to the person who has paid the duty both the refundable tax and in terest thereon for the overdue period at the rate payable on bank deposits at the time the refund is made.
The Ministry of Finance shall issue guidance provisions in relation to the basics of the procedures for determining the amount of the refund of the duty paid in the cases which are eligible for a refund as stipulated in this article.
Tìm kiếm
Nghị định 54-CP năm 1993 (Bản Word)