Công văn 13865/BTC-TCHQ

To: Customs Departments of provinces/cities

To resolve difficulties and facilitate customs procedures and tax policies applicable to goods being food, equipment, parts and tools that are temporarily imported and are re-exported without invoices and not for commercial purposes to supply to foreign-nationality passenger ships anchoring at Vietnamese harbors, or for assembly or use on foreign-nationality ships that are built in Vietnam and depart from Vietnam, the Ministry of Finance issue the guidance as follows:

1. Regarding tax policies:

Pursuant to regulations in clause 1 Article 103 of Circular No. 38/2015/TT-BTC dated 25/3/2015 and clause 20 Article 4 of Circular No. 219/2013/TT-BTC dated 31/12/2013 by the Ministry of Finance, any goods being food, equipment, parts and tools that are temporarily imported and are re-exported without invoices and not for commercial purposes to supply to foreign-nationality passenger ships anchoring at Vietnamese harbors for assembly or for use on foreign-nationality ships that are built in Vietnam and depart from Vietnam shall be eligible for exemption of the import tax (when temporarily imported) and the export tax (when re-exported) and are not subject VAT.

2. Regarding customs procedures:

- The customs procedures shall be in accordance with regulations in clauses 1, 2 and 3 Article 52 of Decree No. 08/2015/ND-CP dated 21/1/2015 by the Government. The management and monitoring of declarations of temporarily imported goods shall comply with regulations in Article 84 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance.

- Besides, the customs declarant shall submit the authorization of the foreign goods owners about the authorization of receipt and shipment to foreign ships anchoring in Vietnam (01 copy certified by the enterprise) and register the period of temporary import (as agreed) with Sub-department of Customs in charge of the area where procedures for temporary import are carried out. After the period of temporary import, any customs declarant that fails to re-export goods shall be penalized according to law provisions.

3. This Official Dispatch replaces the Official Dispatch No. 1881/BTC-TCHQ dated 13/02/2014, Official Dispatch No. 5890/BTC-TCHQ dated 07/5/2014 and Official Dispatch No. 11128/BTC-TCHQ dated 13/8/2015 by the Ministry of Finance.