Nội dung toàn văn Official Dispatch 6786/TCHQ-TXNK 2019 Goods imported for manufacture of domestic exports
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 6786/TCHQ-TXNK | Hanoi, October 29, 2019 |
To: Korean Chamber of Commerce and Industry (KOCHAM)
(Address: No. 47, Nguyen Cu Trinh Street, District 1, Ho Chi Minh City)
The General Department of Customs has received the Official Dispatch No. 1911/HHTMHQ dated September 26, 2019 of Korean Chamber of Commerce and Industry (KOCHAM) making request for exemption of customs duties on goods imported for manufacture of domestic exports. In response to this request, the General Department of Customs provides some guidelines as follows:
1. With regard to import duties:
Pursuant to Clause 7 Article 16 of the Law on Export and Import Duties No. 107/2016/QH13, and Clause 1 Article 12 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, goods imported for the purpose of manufacturing domestic exports shall be exempted from import duties.
Pursuant to Clause 2 Article 12 of Decree No. 134/2016/ND-CP , the eligibility of goods for exemption of import duties shall be determined as follows:
“a) The manufacturer of exports has a factory where exports are manufactured in Vietnam; owns or has the right to use machinery and equipment at the factory which is suitable for the raw materials, supplies and components imported for manufacture of exports and has sent a notification of such factory to the customs authority in accordance with customs law regulations;
b) The imported raw materials, supplies and components are used for manufacture of the exported products.
The value or quantity of imported raw materials, supplies and components exempt from the import duty is the actual value or quantity of raw materials, supplies and components used for manufacture of the products that are exported in reality and is determined when making a statement of raw materials, supplies and components imported for manufacture of exports in accordance with customs law regulations.
The taxpayer shall truthfully declare the value or quantity of raw materials, supplies and components that are used for manufacture of products that are imported in reality and granted duty exemption while following customs procedures.”
Pursuant to the said regulations, from September 01, 2016, if the importer transfers a part or entire of goods which are imported for manufacture of domestic exports as declared to another processor that shall perform one or some processing stages, and then receive processed goods for continuing the manufacture of exports and/or export, that importer fails to meet eligibility for duty exemption as specified in the Decree No. 134/2016/ND-CP and the amount of imported goods sent for processing shall not be exempted from import duties.
2. General Department of Customs has considered and transferred your requests to competent authorities for consideration and modification of the Government's Decree No. 134/2016/ND-CP dated September 01, 2016 in conformity with reality.
3. Importers of goods for manufacture of domestic exports are requested to provisionally comply with regulations of the Law on Export and Import Duties No. 107/2016/QH13 and Decree No. 134/2016/ND-CP .
| PP. GENERAL DIRECTOR |
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