Công văn 7622/TCHQ-TXNK

Official Dispatch No. 7622/TCHQ-TXNK dated November 21, 2017 refund of taxes imposed on goods that are temporarily imported or re-exported for repair purpose

Nội dung toàn văn Official Dispatch 7622/TCHQ-TXNK 2017 refund taxes imposed goods that are temporarily imported


MINISTRY OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.7622/TCHQ-TXNK

Hanoi, November 21, 2017

 

To: Ho Chi Minh City Customs Department

In response to Official Dispatch No.2959/HQHCM-TXNK dated September 21, 2017 of Ho Chi Minh City Customs Department regarding refund of taxes imposed on goods that are temporarily imported or re-exported for repair purpose, below are opinions from the General Department of Customs:

1. Tax policies:

Pursuant to Point C Clause 9 Article 16 of the Law on Import and Export Duty No.107/2016/QH 13 and Clause 2 Article 13 of Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government,

Pursuant to regulations in Article 34, 35 and 36 of Decree No. 134/2016/ND-CP ,

Pursuant to the guidance provided in Official Dispatch No.6985/TCHQ-TXNK dated October 27, 2017 of the General Department of Customs regarding taxes imposed on goods that are temporarily imported or temporarily exported for repair or replacement.

- If Tung Feng (Vietnam) Construction Engineering Co., Ltd (TFV) temporarily imports goods for repair under warranty provisions of its sales contracts, such goods are not dutiable; if the company has already paid the duty, the customs authority shall handle the overpaid duty as per provisions of the Law on Tax Management and guiding documents applied to such law.

- If TFV temporarily imports goods for repair out of warranty, such goods shall be dutiable in accordance with regulations in Article 13 of Decree No. 134/2016/ND-CP and not eligible for tax refund as prescribed in Article 34, 35 and 36 of Decree No. 134/2016/ND-CP.

2. Dutiable value:

Pursuant to regulations in Article 20 of Decree No. 08/2015/ND-CP dated January 15, 2015 and Article 4 and 5 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance:

- The customs value of exports is the selling price of such goods at the exporting checkpoint, exclusive of international insurance premiums and transportation costs. The selling price at the exporting checkpoint is the price specified in the sales contract or an equivalent document, commercial invoices and relevant documents about the products that are exported in reality.

- The customs value of imports is the amount payable at the first checkpoint of import, which is determined by applying successively 6 methods of customs valuation specified in Circular No.39/2015/TT-BTC.

 

 

PP. DIRECTOR GENERAL
PP. DIRECTOR OF DEPARTMENT OF IMPORT AND EXPORT DUTY
DEPUTY DIRECTOR




Nguyen Ngoc Hung

 

 

 


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