Công văn 10947/BTC-TCHQ

To: Provincial Customs Departments

On September 11, 2021, the Government has promulgated the Resolution No. 106/NQ-CP introducing tax policies for goods imported for supporting Covid-19 Prevention and Control. Clause 1 Article 1 stipulates:  “Goods imported by Vietnamese organizations and individuals to support the Government, Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities in their performance of Covid-19 prevention and control tasks shall be subject to the same policies on import duties and VAT as humanitarian aid or grant aid”.

Clause 2 Article 2 of the Resolution No. 106/NQ-CP stipulates: “2. Customs authorities shall, based on written approval given by the Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities, follow procedures for non-collection of import duties as prescribed in Point b Clause 4 Article 2 of the Law on Export and Import Duties, and non-collection of VAT as prescribed in Clause 19 Article 5 of the Law on Value-added tax, Clause 9 Article 3 of the Government’s Decree No. 209/2013/ND-CP in a transparent, public and consistent manner as to prevent personal gains from tax policies”.

For the purposes of the Government’s Resolution No. 106/NQ-CP , the Ministry of Finance hereby gives some guidelines as follows:

1. Customs dossiers in respect of goods imported to support Covid-19 prevention and control:

Customs authorities shall instruct declarants to submit customs dossiers for their imports according to Clause 2 Article 16 of the Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended in Clause 5 Article 1 of the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and the original of the document given by Ministry of Health, provincial People’s Committee, or Vietnamese Fatherland Front Committee of province/city to approve and receive goods imported to support the Government, Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities in their performance of Covid-19 prevention and control tasks.

The customs authority shall instruct the declarant to indicate the code XNK90 - Other goods - Goods imported for supporting Covid-19 prevention and control at the “Import duty exemption/reduction/non-collection code” item.

Provincial Customs Departments shall, pursuant to the provisions of the Government’s Resolution No. 106/NQ-CP dated September 11, 2021, and based on the submitted customs dossiers, not collect import duties on goods which are not subject to import duties as prescribed in Point b Clause 4 Article 2 of the Law on Export and Import Duties, and not collect VAT on goods which are not subject to VAT as prescribed in Clause 19 Article 5 of the Law on Value-added tax, Clause 9 Article 3 of the Government’s Decree No. 209/2013/ND-CP .

2. Settlement of overpaid duties:

With regard to import shipments for which customs declarations are registered before the effective date of the Resolution No. 106/NQ-CP (i.e. September 11, 2021) and import duties and VAT have been fully paid, provincial Customs Departments shall, pursuant to Article 60 of the Law on Tax Administration No. 38/2019/QH13 dated June 13, 2019, the Government’s Resolution No. 106/NQ-CP dated September 11, 2021, and based on customs dossiers and the written approval and acceptance of goods given by the Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities, settle overpaid tax amounts in accordance with regulations of law.

3. Reporting: 

Provincial Customs Departments shall prepare and send reports on goods imported for supporting Covid-19 prevention and control using the form enclosed with this Official Dispatch to the General Department of Vietnam Customs (Department of Import and Export Duties) on the 10^th of every month until the Covid-19 pandemic is declared over by competent authorities.

Difficulties that arise during the implementation of this document should be promptly reported to the General Department of Vietnam Customs (Department of Import and Export Duties) for consideration.

Provincial Customs Departments are requested to comply with guidelines herein./.