In which cases must the List of goods exempted from import tax and export tax be notified? Documents and procedures for notification of the List of goods exempted from import and export tax.
Cases requiring notification of the List of import and export tax exemptions
1. Regulations on notification of the List of goods exempt from import and export tax
According to the law, for goods exempted from import and export tax, organizations and individuals must notify the customs authority of the List of goods exempted from import and export tax (hereinafter referred to as the Tax Exempt List) before making the first customs declaration of tax-free import and export goods of those goods.
Notification of the List of Tax-Exempt Goods (registration of the List of Tax-Exempt Goods) is the basis for customs authorities to compare with actual imported and exported goods and consider tax exemption for those goods in accordance with regulations.
2. Cases requiring registration of the List of import and export tax exemptions
Before carrying out import and export tax exemption procedures, you are required to register the List of goods exempt from import and export tax if you fall into one of the following cases:
- Imported goods to create fixed assets for subjects enjoying investment incentives;
- Raw materials and components that are not yet produced domestically and are imported for production of investment projects will be exempt from import tax within 5 years from the start of production;
- Imported goods used for petroleum activities;
- Exported ships and imported goods used for shipbuilding;
- Imported plant varieties, livestock, fertilizers, and pesticides that cannot be produced domestically;
- Imported raw materials and components for manufacturing and assembling medical equipment;
- Imported raw materials and components used directly for the production of information technology products, digital content, and software.
Principles for building the List of import and export tax exemptions
When building a list of import and export tax-free goods, organizations and individuals must comply with the following principles:
- The person who notifies the List of goods exempt from import and export tax is the organization or individual using the goods, including project owners, owners of production and business establishments, owners of shipbuilding establishments, organizations or individuals conducting petroleum activities (*);
- Goods to be declared must be exempt from import and export tax according to regulations and must be suitable for the industry, investment field, objectives, scale and activities of the project;
- The tax-free list is constructed according to one of the following options:
- One-time construction for projects, duty-free activities, production facilities;
- Construction in stages, items, complexes or production lines, as long as it is consistent with reality and project documents.
Note:
(*) If the direct importer of goods is not the project owner but the main contractor, subcontractor or financial leasing company importing the goods, these units must use the Tax Exemption List notified to customs by the project owner.
Procedures for notification of the list of goods exempted from import and export tax
1. Notification file of List of import and export tax exemptions
Pursuant to Decree 134/2016/ND-CP amended by Decree 18/2021/ND-CP, the dossier for notification of the Tax Exemption List includes the following documents:
The dossier for notification of the Tax Exemption List includes:
- Original copy of the official dispatch notifying the Tax Exemption List (Form No. 05);
- Copy of investment registration certificate, business establishment certificate (except for tax exemption for goods serving oil and gas activities);
- Photocopy of the extract of the technical economic argument, technical document or project description;
- Photocopy of certificate of CNC enterprise, science and technology enterprise, science and technology organization of competent authority;
- A copy of the certificate of eligibility to manufacture medical equipment or equivalent documents in case of exemption from import tax on raw materials and components for a period of 5 years;
- Copy of petroleum contract, decision on assignment of petroleum activities, document approving annual work program and annual budget of competent authority for cases of tax exemption for goods serving petroleum activities;
- Copy of shipbuilding contract, ship export contract in case of tax exemption for exported ships or imported goods serving shipbuilding activities;
- Photocopy of project description for manufacturing IT products, digital content, software in case of tax exemption for imported goods serving the manufacturing of IT products, digital content, software;
- A copy of the contract for leasing the manufacture of machinery, equipment, components, details, spare parts, etc. for imported goods that are machinery, equipment, components, etc. used to manufacture fixed assets of entities enjoying investment incentives, serving oil and gas activities or creating fixed assets for shipbuilding facilities;
- Copy of international treaty regulating the types and quantities of duty-free goods (if any);
- Photocopy with original document confirming the type and quantity of goods exempted from import and export tax in case of import and export tax exemption under international treaties;
- List of goods exempt from import and export tax.
>> DOWNLOAD FREE FORM: Official dispatch announcing the List of tax exemptions – Form No. 05.
Note:
- Copies of documents and contracts must be certified true copies by a competent authority;
- In case of submitting documents on the Customs Electronic Data Processing System:
- Submit electronic files or convert paper documents to electronic documents or scanned copies certified by digital signature;
- Enter Tax Exemption List information directly into the system.
- In case of system failure or submitting documents directly to customs authorities, organizations and individuals need to submit additional information:
- 2 original copies of the Tax Exemption List (Form No. 06);
- 1 original copy of the deduction tracking form (form No. 07);
- In case of importing goods in a combination or assembly line, it is necessary to submit 2 original copies of the Tax Exemption List (Form No. 06).
FREE SAMPLE DOWNLOAD:
>> List of tax-free goods expected to be imported – Form No. 06;
>> Tracking form for deducting import tax-free goods – Form No. 07.
2. Procedures for notification of the List of goods exempt from import and export tax
After preparing the application for the Import-Export Tax Exemption List, the project owner submits the application to the Customs Department in one of two ways:
➤ Method 1: Submit paper documents directly to one of the following customs agencies:
- Customs Department where the organization or individual implements the investment project;
- The Customs Department where the head office is located or where the project is centrally managed for projects implemented in many provinces/cities;
- Customs Department where the assembly or production line is installed for goods exempted from import tax according to the assembly or production line.
➤ Method 2: Submit online via the Customs Electronic Data Processing System.
For this form, you need to submit documents in the form of electronic documents or scanned copies certified by digital signature and enter the Tax Exemption List information directly into the system.
In addition, you need to determine in advance the customs authority receiving the application to fill in the customs authority code when submitting the application on the electronic data processing system.
Note:
- Currently, customs authorities prioritize procedures for notifying the List of import-export tax exemptions through the electronic data processing system. Only when the system has problems will paper documents be submitted directly to the Customs Department;
- In case of any errors or need to amend the notified List of Duty-Free Goods, the project owner must make amendments before importing goods, along with relevant documents to prove that the amendments and supplements are in accordance with the project requirements.
3. Processing time for notification of Tax-free List
Within 3 working days from the date of receiving the dossier, the customs authority will send a notice to the project owner about the dossier processing result or request for additional documents or clarification.
Frequently asked questions about procedures for notifying the List of import and export tax exemptions
1. What is the Notice of List of goods exempted from import and export tax?
The announcement of the List of Tax-Free Goods (registration of the List of Tax-Free Goods) is the basis for customs authorities to compare with actual imported and exported goods, to consider tax exemption for those goods in accordance with regulations.
>> See details: What is the Notice of List of Import and Export Tax-free Goods?
2. When must the List of tax-exempt import and export goods be notified?
There are 7 cases that require registration of the List of import and export tax-free goods, including:
- Imported goods to create fixed assets for subjects enjoying investment incentives;
- Raw materials and components that are not yet produced domestically and are imported for production of investment projects will be exempt from import tax within 5 years from the start of production;
- Imported goods used for petroleum activities;
- Exported ships and imported goods used for shipbuilding;
- Imported plant varieties, livestock, fertilizers, and pesticides that cannot be produced domestically;
- Imported raw materials and components for manufacturing and assembling medical equipment;
- Imported raw materials and components used directly for the production of information technology products, digital content, and software.
>> See details: Cases that must notify the List of import and export tax exemptions.
3. Who is responsible for announcing the List of import and export tax exemptions?
The person who notifies the List of goods exempt from import and export tax is the organization or individual using the goods such as project owner, owner of production and business establishment, owner of shipbuilding establishment, organization or individual carrying out petroleum activities.
>> See details: Who must notify the List of import and export tax exemptions?
4. How many steps are there in the procedure for notifying the List of import and export tax exemptions?
The procedure for notifying the List of import and export tax exemptions includes 3 basic steps:
- Step 1: Prepare a dossier to notify the Tax Exemption List;
- Step 2: Submit documents to customs authorities in 2 ways (directly, online);
- Step 3: Wait for results within 3 working days from the date the agency receives the application.
>> See details: Documents and procedures for notification of the List of import and export tax exemptions.
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