| Model number:
|| Type of document:
|| Official Letter
| Issued place:
|| General Department of Customs
|| Signed by:
|| Luu Manh Tuong
| Date issued:
|| Ngày hiệu lực:
General Department of Customs received Official Letter No. 08/TCHQ/2019 dated August 15, 2019 of Ken Logistics Co., Ltd. and No. 08/TCHQ/2019 dated August 15, 2019 of SJ Tech Vietnam Co., Ltd. entangled. about the customs value of the borrowed mold to produce the product. In this regard, the General Department of Customs has the following opinions:
Pursuant to Clause 2, Article 2 of the Law on Export Tax and Import Tax No. 107/2016/QH13, “goods imported from non-tariff areas into the domestic market” are subject to tax.
Pursuant to Point a, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulating: “Machinery, equipment and professional instruments temporarily imported for re-export, temporarily exported for re-import for service work within a certain period of time or in service of processing for foreign traders, except for machinery, equipment, tools and means of transport of organizations and individuals permitted to temporarily import for re-export for carrying out Currently, investment projects, construction, installation and production service are exempt from import tax.
Pursuant to Point d, Clause 1, Article 19 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulating tax refund in the following cases: “Taxpayers have paid taxes on machinery, equipment, tools and methods. vehicles of organizations and individuals permitted to temporarily import for re-export, except for cases of renting for implementation of investment projects, construction and installation works, in service of production and re-export. abroad or export to non-tariff areas. The refundable import duty amount shall be determined on the basis of the remaining use value of goods when re-exported, calculated according to the time of use or stay in Vietnam. If the goods are no longer used, they will not be refunded”.
Pursuant to Clause 2, Article 2 of Decree No. 134/2016/ND-CP of September 1, 2016 of the Government stipulating taxable subjects, including: “Goods imported from export processing enterprises and export processing zones , tax suspension warehouses, bonded warehouses and other non-tariff areas compliant with the provisions of Clause 1, Article 4 of the Law on Export Tax and Import Tax on the domestic market.”
Pursuant to Point c, Clause 1, Article 10 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, defining imported machinery and equipment agreed upon in processing contracts for processing Exempt import tax.
=> See details in Official Letter 6098/TCHQ-TXNK effective from September 24, 2019.