Customs procedures on non-traded commodities supplied to foreign ships
Điều chỉnh theo hướng giảm thuế suất thuế xuất khẩu một số mặt hàng cao su
August 8, 2016
Hải quan Malaysia chuẩn bị áp dụng thuế Hàng hóa và Dịch vụ
August 8, 2016
General Department of Vietnam Customs has provided guidance document to provincial customs departments to implement unanimously customs procedures and duty policies to non-commercial goods temporarily imported and re-exported to supply for foreign ships.
According to the content of the Official Dispatch No.7236/TCHQ-GSQL dated November 27th, 2013, with kind of supplied goods as beer, wine, beverages, cigarette, food, when doing temporary import, re-export procedures, the enterprises must follow legal regulations on management of import-export goods. The customs procedures are carried out in accordance with term 9 of Article 69 and articles numbered 71, 72, and 73 of Circular No.128/2013/TT-BTC. The tax exemption policies are not applied on such kind of these temporary imported – re-exported goods.
The declarants have to pay tax before completing temporary import customs procedures; in case of being guaranteed by a credit organization, they can pay the tax in accordance with the guarantee time limits but no longer than 15 days since expiry date of temporary import and re-export.
In case of temporary imported goods for cultural and artistic performance, it will be applied with customs procedures regulated on Circular No.128/2013/TT-BTC at term 9 of Article 69 and Articles numbered 71, 72, and 73 and tax policy is applied as regulation of Circular No.128/2013/TT-BTC at term 1 of Article 100.
In case of temporary imported goods defined as accessories and components for replacing and repairing foreign ship, the customs procedures must be prepared under the regulation of Circular No.128/2013/TT-BTC at term 1 of Article 53 and tax policy is applied as regulation of Circular No.128/2013/TT-BTC at term 1 of Article 100.
The Official Dispatch No.7236/TCHQ-GSQL will replace for previous guidance ones of General Department of Vietnam Customs including Official Dispatch No.3762/TVHQ-GSQL dated August 6th, 2008 and Official Dispatch No.3521/TCHQ-GSQL dated June 25th, 2013.
