Procedures for making documents and procedures for import and export tax exemption

See now: Import and export tax exemption documents for each specific case. Procedures and time limit for agencies to handle import and export tax exemption requests.

Import tax and export tax exemption records

Import and export tax exemption documents are customs documents stipulated in the 2014 Customs Law and its implementing documents. 

The table below is a basic tax exemption document, often used for import and export goods of minimal value, luggage of people leaving the country or goods imported and exported via express delivery service. 

Note:

Documents in the tax exemption dossier are paper documents or electronic documents ensuring the correct format according to the provisions of law on electronic transactions.
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For other tax exemption cases, in addition to the basic documents as above, depending on each case, you need to supplement the appropriate legal documents. Specifically, fdiinvietnam.com will share in the section below.

1. Import and export tax exemption documents for normal cases

The additional documents you need to provide depend on each specific case of import-export tax exemption as follows:

1. Copy of the entrustment contract in case of entrustment of import and export of goods;
2. A copy of the contract for the supply of goods according to the winning bid document or the bid designation document clearly stating that the winning bid price does not include import tax in case the individual or organization winning the bid imports the goods;
3. A copy of the contract for the supply of goods for petroleum activities clearly stating that the price of the goods does not include import tax in case of importing goods for petroleum activities;
4. A copy of the financial leasing contract clearly stating that the price of goods supplied does not include import tax in case of financial leasing of imported goods for tax-exempt subjects;
5. A copy of the tax-exempt goods transfer document clearly stating that the transfer price does not include import tax, in case the tax-exempt goods are transferred to another tax-exempt entity;
6. Original certificate of the Ministry of Science and Technology for means of transport serving fixed asset production activities, oil and gas activities and shipbuilding activities;
7. The Prime Minister’s decision to exempt tax on imported goods serving social security work, overcoming the consequences of natural disasters and epidemics that cannot be produced domestically, agarwood made from cultivated Aquilaria trees or python skin taken from farmed pythons or other special goods;
8. A copy of the tax exemption list submitted to the customs authority in case the paper notification of the expected import tax exemption list with a deduction tracking slip has been submitted to the customs authority (submit the original).

Note:

In case of performing procedures to notify the list of import-export tax exemptions via the electronic data processing system, it is not necessary to submit the list of goods exempted from import-export tax.

2. Import and export tax exemption documents for special cases

In addition to the common cases mentioned above, there are some special cases where taxpayers also need to prepare other legal documents. Specifically as follows: 

➤ Movable assets

For movable assets, the following additional documents are required:

1. Photocopy of work permit or equivalent document of foreigners and Vietnamese people residing abroad working in Vietnam for at least 12 months;
2. Photocopy of documents proving the termination of activities or the end of the working period abroad of Vietnamese citizens working abroad for at least 12 months;
3. Certified copy of passport or equivalent document by the immigration authority for Vietnamese people residing abroad who have registered permanent residence in Vietnam;
4. Copy of one of the following documents: CCCD, ID card, certificate of residence information, personal identification code notification, citizen information in the national database system;
5. Original decision of the Minister of Finance on tax exemption for movable assets exceeding the tax exemption limit.

➤ Gifts

For gifts, the following additional documents are required:

1. Certified copy of agreement on gift giving to organization;
2. Original document permitting the receipt and use of duty-free goods from the superior authority and document proving that the organization giving the gift – the organization receiving the gift is funded by the state budget;
3. Original document of the Provincial/Municipal People’s Committee or the competent ministry or agency for gifts and donations for humanitarian and charitable purposes.

➤ Imported goods for processing, manufacturing export goods or processed export products

In this case, you must add: A copy of the document specifying the delivery of goods in Vietnam by the foreign organization or unit. 

➤ Goods exchanged and traded with border residents

For goods exchanged or traded with border residents, add: Personal identification code, CCCD or border travel documents.

➤ Goods temporarily imported, re-exported or temporarily exported, re-imported within a certain period of time

In this case, you add one of the following two documents:

1. Credit institution guarantee;
2. Deposit slip into the customs agency’s deposit account (if the guarantee has not been updated on the customs electronic data processing system).

➤ Imported goods for scientific research and technological development

For import for research purposes, you should add:

1. A copy of the decision on the implementation of the program, research project, technology development and the list of goods to be imported to implement those projects;
2. A copy of the document confirming the list of goods serving activities in the science and technology development project of the People’s Committee of the province/city, the ministry in charge of the place where the project is implemented;
3. Photocopy of document confirming the list of goods serving technological innovation of the Ministry of Science and Technology or authorized agency.

➤ Imported goods directly serving security and national defense

For imported goods to directly serve security and defense issues, add:

1. Original request letter from the Ministry of National Defense, Ministry of Public Security or authorized unit;
2. Copy of sales contract;
3. Import entrustment contract or goods supply contract according to the winning bid or designated bid document, clearly stating the price of goods supply excluding import tax in case of import entrustment or bidding.

➤ Imported goods for printing and minting activities

For imported goods used for printing and minting money, supplement: A copy of the document of the State Bank allowing the organization to import machinery, equipment, and raw materials used for printing and minting money. 

➤ Imported goods for emergency relief activities due to natural disasters, catastrophes, and epidemics 

For the import of goods for relief in this case, you add:

1. Confirmation document from the People’s Committee of the province, city, ministry or equivalent level on the import of goods for emergency relief, clearly stating the extent of damage;
2. List of imported goods for emergency relief;
3. A copy of the decision to declare an epidemic by a competent authority in case of importing goods to overcome an epidemic.

➤ Exported python skin products are from captive breeding.

When importing python skin products of captive breeding origin, you must add:

1. A photocopy of the certificate of registration of the wildlife breeding farm issued by the local forestry agency or an agency designated by the Ministry of Agriculture and Rural Development (submit the original);
2. A copy of the certificate confirming the number of pythons slaughtered from captive breeding sources, certified by the local forestry agency.

➤ Export and import goods according to international treaties

In case of importing goods under international treaties, the following documents must be supplemented:

1. The quantity and type of goods are specified by international treaties;
2. Confirmation document of the agency proposing to sign or join the international treaty or the specialized management agency in case the international treaty does not specify the quantity and type of tax-free goods.

Procedures for import tax and export tax exemption

After fully and accurately preparing the necessary documents and certificates, you continue to perform the following steps: 

➤ Step 1. Submit application for import and export tax exemption to customs authority:

• Method 1: Submit directly at the customs office or via postal service;
• Method 2: Submit online via the Customs Electronic Data Processing System.

➤ Step 2. Customs authority receives and reviews documents:

• If the application is invalid: Send a notice to the taxpayer to complete and correct the application within 3 working days from the date of receipt of the application;
• If the documents are valid: Compare the documents with current regulations and proceed with tax exemption.
  • The electronic data processing system automatically subtracts the number of tax-exempt goods or the customs authority directly updates and subtracts the number of tax-exempt goods (if the taxpayer notifies the tax-exempt list in paper form);
  • If imported goods are found to be not subject to tax exemption as declared, tax will be collected and penalties will be imposed according to regulations (if any).

➤ Step 3. Wait for tax exemption notice.

Note:

After completing import-export tax exemption procedures, in case imported goods are exempted from tax according to a combination or production line, the taxpayer must carry out additional customs procedures at the place where the machinery and equipment are installed, specifically: 

• Declare the goods in detail on the customs declaration. If it is not possible to declare in detail, a detailed list of goods expected to be imported must be made according to form 04 or form 15 of Appendix VII issued with Decree No. 18/2021/ND-CP and attached to the customs declaration;
• Within 15 days from the date the last shipment of each assembly or production line is imported, the enterprise must notify the customs authority according to Form 05 or Form 16 of Appendix VII issued with Decree No. 18/2021/ND-CP.

FREE SAMPLE DOWNLOAD:

>> Form 04 – List of export and import goods in special cases;

>> Form 15 – Detailed list of goods expected to be imported tax-free by combination or chain; 

>> Form 05 – Notice of List of tax-free goods expected to be exported or imported;

>> Form 16 – Notice of completion of import of goods according to production line.

Time limit for processing import tax exemption requests

Pursuant to Decision 1001/QD-BTC, the time for customs authorities to process requests for import and export tax exemption is as follows:

➤ Time to check tax exemption documents: Maximum 2 working hours from the time of receiving complete documents;

➤ Time for actual inspection of duty-free goods: 

• Maximum 8 working hours from the time the customs declarant presents all goods to be inspected;
• Maximum 8 hours from the time of specialized inspection results of goods, if duty-free goods are subject to specialized inspection of quality, health, etc.;
• Maximum 2 days for large quantity, diverse types of shipments or complex inspection work;
• Conduct inspections on holidays, days off and outside working hours to avoid disruption of import and export cargo handling or passenger entry and exit.

➤ Time to issue tax exemption notice: Maximum 15 days from the date of receipt of complete and valid documents.

Frequently asked questions about import and export tax exemption procedures

1. What are the basic documents required for import and export tax exemption?

The basic export tax and import tax exemption dossier includes: 

1. Customs declaration or equivalent document;
2. Related documents: sales contract, transportation documents, import-export license…

>> See details: Import tax and export tax exemption documents.

2. Is it necessary to submit a tax exemption list when applying for import and export tax exemption?

• Submit additional copies of the tax exemption list and the original for comparison in cases where the customs authority has been notified of the expected import tax exemption list with a deduction tracking slip;
• There is no need to submit an additional tax exemption list if the tax exemption list is notified via the electronic data processing system.

>> For details, see: Import and export tax exemption documents for normal cases.

3. What are the tax exemption documents for imported goods as gifts?

Tax exemption documents for imported goods as gifts include: 

1. Customs declaration or equivalent document;
2. Related documents: sales contract, transportation documents, import-export license…;
3. Certified copy of the gift agreement document for the organization;
4. Original document permitting the receipt and use of duty-free goods from the superior authority and document proving that the organization giving the gift – the organization receiving the gift is funded by the state budget;
5. Original document of the Provincial/Municipal People’s Committee or the competent ministry or agency for gifts and donations for humanitarian and charitable purposes.

>> For details, see: Import and export tax exemption documents for special cases.

4. How long does it take for the agency to process requests for tax exemption on import and export goods?

The time for customs authorities to process requests for import tax exemption is as follows:

• Tax exemption file examination time: Maximum 2 hours;
• Time for actual inspection of duty-free goods: 
  • Maximum 8 hours from the time the customs declarant presents all goods to be inspected; 
  • Maximum 8 hours from the time of specialized inspection results of goods, if duty-free goods are subject to specialized inspection of quality, health, etc.;
  • Maximum 2 days for large quantity, diverse types of shipments or complex inspection work;
  • Conduct inspections on holidays, days off and outside working hours to avoid interrupting the loading and unloading of import and export goods, or the entry and exit of passengers;
• Time to issue tax exemption notice: Maximum 15 days from the date of receipt of complete valid documents.

>> See details: Time limit for processing requests for tax exemption on import and export goods.

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