IT ' S SMART

Regulations on customs procedure; inspection, customs supervision; export tax, and more.

import tax and tax management for export goods, import and export taxes

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Customs Law. 29 /2001/QH10 June 29, 2001 and the Amendment Law, which complements some of the Census Law. 42 /2005/QH11 June 14, 2005;

Export Tax Law Base, Digital Import Tax 45 /2005/QH11 June 14, 2005;

Tax Management Base 78 /2006/QH10 November 29, 2006; Amendment law, which complements some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

State Budget Law Base 01 /2002/QH11 December 16, 2002;

Increased Value Tax Law Base 13 /2008/QH12 June 3, 2008;

Special consumption Tax Law Base 27 /2008/QH12 November 14, 2008;

Environmental Tax Law Base 57 /2010/QH12 November 15, 2010;

The Code of Inspector Number. 56 /2010/QH12 November 15, 2010;

Base of Protocol 16 /2001/NĐ-CP May 2, 2001, of the Government on the Organization and Operations of the Financial leasing Company and the Digital Protocol 65 /2005/ND-CP May 19, 2005 of the Government on the amendment, adds some of the provisions of the Protocol. 16 /2001/NĐ-CP May 2, 2001, of the Government on the organization and operation of the Financial leasing Company;

Base of Protocol 66 /2002/ND-CP July 1, 2002 by the Government of the Government of the Government of the United States of the Government of the United States of the Government of the United States of the Government of the United States, on 1 July 2002 the Government of the Government of the Government

Base of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government regulates customs procedure, inspection regime, customs oversight;

Base of Protocol 12 /2006/NĐ-CP 23 January 2006 of the Government regulates the implementation of the Commercial Law on International Procurement Of Goods and Trade, Sales, Public and Public Administration activities with foreign countries;

Base of Protocol 23 /2007/NĐ-CP December 12, 2007 of the Government of the 12 February 2007 Government of the Government of the Government stipulated that the Commercial Law on Merchandise Procurement and activities directly related to the sale of goods of the business had foreign investment;

Base of Protocol 29 /2008/NĐ-CP March 14, 2008 by the Government Regulation of Industrial Zone, Manufacturing Zone, Economic Zone;

Base of Protocol 123 /2008/NĐ-CP December 8, 2008 of the Government rules the details and guidelines that implement some of the provisions of the Value Added Tax Law and the Digital Protocol. 121 /2011/ND-CP December 27, 2011 of the Government amended, adding some of the provisions of the Digital Protocol. 123 /2008/NĐ-CP December 8, 2008 of the Government rules the details and guidelines that implement some of the provisions of the Value Added Tax Law;

Base of Protocol 26 /2009/NĐ-CP 16 March 2009 of the Government stipulated the implementation of several provisions of the Special Consumption Tax Law and Decree No. 113 /2011/NĐ-CP on 8 December 2011 of the Government amended, adding some of the provisions of the Decree. 26 /2009/NĐ-CP March 16, 2009 stipulated the implementation of some of the provisions of the Special Consumption Tax Act;

Base Decision Base 33 /2009/QĐ-TTg March 2, 2009 by the Prime Minister of the Government issued the mechanism, the fiscal policy towards the store economy;

Base of Protocol 93 /2009/NĐ-CP October 22, 2009 of the Government enacted the Management Regulation and the use of non-foreign government aid;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government rules the details of some Article of the export tax law, the import tax;

Base of Protocol 67 /2011/NĐ-CP August 8, 2011 of the Government rules the details and guidelines that implement some of the provisions of the Environmental Protection Tax Law and the Digital Protocol. 69 /2012/NĐ-CP 14 September 2012 by the Government amended, adding 3 Article 2 of the Digital Decree 67 /2011/NĐ-CP August 8, 2011 of the Government;

Base of Protocol 07 /2012/NĐ-CP February 9, 2012 of the Government Regulation of the Authority is assigned to implement specialized inspection and specialized inspection activities;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and the Amendment Law, which complements some of the provisions of the Tax Management Law;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government provides for the functions, duties, powers, and organizational structure of the Ministry of Finance.

The Minister of Finance issued a regulatory of the customs of customs; inspection, customs oversight; export taxes, import duties, and tax management for export goods, importing as follows:

Part I

GENERAL GUIDELINES

Number one. Adjustment range

This information provides for customs procedure; inspection, customs supervision for export, import, transit, transit; entry, transit, transit, and regulation of export taxes, import duties; tax management on goods exported to the goods. Import, import.

Article 2. The subject is not subject to export taxes, import taxes

The types of goods specified at Article 2 of the Digital Protocol 87 /2010/NĐ-CP August 13, 2010 The government regulates the implementation of the export Tax Act, the import tax of the non-taxable object, the import tax.

Third. The principle of conducting customs procedures, inspection, customs oversight, tax management and management.

1. Customs procedure, inspection, customs supervision, tax management is executed in accordance with the principle of regulation at Article 3 of the Digital Protocol 154 /2005/NĐ-CP December 15, 2005 The Government regulates customs procedure, inspection regime, customs oversight; Article 4 of the Tax Management Law is added at 1 Article 1 The amended Law, which complements some of the provisions of the Digital Tax Management Law. 21 /2012/QH13 November 20, 2012.

2. Customs authorities apply risk management in customs procedure, inspection, customs supervision, tax management on goods of exports, imports, transit vehicles, entry, transit, transit, transit, transit, transit, and transit of law.

Article 4. Post-Information Check

Customs records; export goods, imported goods are subject to regulatory inspection by regulation at Article 32 of the Census Law of the United States. 42 /2005/QH11, Chapter X Tax Management Act 78 /2006/QH10, 24 Article 1 Amendment Act, which adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13, Number Protocol 83 /2013/NĐ-CP Chapter VI Protocol 154 /2005/NĐ-CP And Part VI of this.

Article 5. The rights and obligations of the customs minister, the taxpayer; the responsibility and powers of the customs authority, customs officials.

1. Customs person, the taxpayer that performs the rights and obligations under regulation at Article 23 Customs Law; Article 6, Article 7, Article 30 Tax Management Law is amended, supplematuation at paragraph 3, paragraph 4, paragraph 7 Terms 1, amended, add some of the Digital Management Laws 21 /2012/QH13; Article 56 Protocol 154 /2005/NĐ-CP; Article 5 Protocol 83 /2013/NĐ-CP.

2. The succession of the rights and completion of the tax filing obligations of the business formed after the organization again implemented under the regulation at Article 55 Tax Management Law, which is specifically instructed as follows:

a) The transformation business is responsible for the liability of obligations, tax rights; customs and customs incentives and the import of imported goods of the former business.

b) The merger, the merger, split, is separated by a 275-day period of tax filing on goods as raw materials, imported materials for the production of goods exported by regulation at Article 38 of the Digital Protocol. 83 /2013/NĐ-CP And the Article 20 of this is in the case:

b.1) The business meets the eligible conditions that merge, merged with the business also meets qualified.

b.2) The new business is formed from the divided business, the separated business that the business is divided, which is separated to qualify.

c) The merger, merger, division, split, split from other cases: the bureau of the Bureau of Provincial Customs, the city where the business is based on the actual review of the practice to decide whether to apply a 275-day tax filing by regulation at Article 38. Number Protocol 83 /2013/NĐ-CP And that's $20.

3. Customs person, the taxpayer must confirm, sign the name, stamp on the evidence, documents from which he is part of the customs records, additional records, liquidity records, records of registration of the tax exemplification, the accounting records, the tax-free file, Tax cuts, tax returns, non-tax returns, filing offer tax returns, prepaid tax returns, filing fines, filing tax returns, file filing tax returns, predetermined records, pre-defined records of customs, records of predetermined customs, predetermined records Exporting the goods, records confirm the completion of the obligation to pay taxes, the record offering to abolish the tax money, the slow money, the fine; the papers are a photograph from the map. The other records, the other records, the foreign-published testimonies by electronic form, fax, telex ... submitted to the customs agency in this message and are accountable to the law on the accuracy, honesty and legalization of those documents. In the case of multiple pages, the operator, the taxpayer, confirmed, signed, stamped on the front page and sealed the full text of the entire text.

The evidence from the above file if not in Vietnamese or English is the official subject of the translation of the Vietnamese language and is in charge of the law on the accuracy, honesty of the evidence.

4. Customs Enforcement, Customs Enforcement for Accountability And Powers Prescribed at Article 27 Customs Law; Article 8, Article 9 Tax Management Law is amended, supplematuation at paragraph 5, paragraph 6 Articles 1 Amendment Law, additional provisions of the Tax Management Law No. 21 /2012/QH13; Article 57 Decree 154 /2005/NĐ-CP.

5. The customs authority can review, approve the actual examination and the administrative information outside the administrative hours on the basis of pre-written registration (accept both the fax) of the customs and the actual conditions of the customs authority. The case of a shipment is examining the fact that the goods that run out of administrative hours are taken over the next examination, without the consent text of the customs affidavit.

6. Coordinate between the customs agency and the customs affidavit, the taxpayer.

a) The customs authority is responsible for guiding customs procedures, providing information, documents, public customs procedures, tax procedures for customs testimony, the taxpayer to the correct implementation of customs legislation, tax legislation, implementation of the law. Your rights and obligations are in accordance with the rules of law.

b) Customs person, the taxpayer is responsible for the provision of timely provision for the customs of information relating to the goods of exports, imports, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, The part of the environment ensures healthy competition in commerce.

c) The coordination, exchange of information between the customs authority with the customs chief, the taxpayer may be made through the memorandum of understanding to ensure compliance with the obligations, the responsibility of the parties to the signing.

Part II

CUSTOMS PROCEDURE; INSPECTION, CUSTOMS SUPERVISION; TAX MANAGEMENT FOR EXPORT GOODS, TRADE IMPORTS, AND EXPORT DUTIES.

Chapter I

GENERAL GUIDANCE ON CUSTOMS PROCEDURE, TAX MANAGEMENT

What? 6. export goods, trade imports

Export goods, commercial imports including:

1. export goods, import under contract purchase contract;

2. Sales of renewable income;

3. Sales of Business;

4. Goods exported, imported in accordance with the type of raw materials for the production of exports;

5. Goods exported, imported to carry out a macho contract with foreign traders;

6. Goods exported, imported to implement the investment project;

7. Goods exported across the border under the Prime Minister ' s provisions on the management of border trade activities with countries that share the same borders;

8. Goods exported, imported aimed at the commercial purpose of the organization, individuals are not traders;

9. export goods, import of the manufacturing business;

10. Goods put in, put out the tax vault;

11. Temporary goods-re-export, temporary re-entry of the fair, exhibition;

12. Equipment, machinery, public transport, mold, temporary form-reintroduction, temporary re-entry for production, construction work, project execution, testing, research.

What? 7. Identification in front of the export of export goods, import (later called pre-code determination)

1. Identification in front of the code made for export goods, imported prior to the customs procedure, at the suggestion of the organization, the individual.

2. The specified profile in front of the code

a) The proposed application precodes (according to the number 01 /XĐTMS/2013 Annex III issued by this message): 01 main;

b) The contract to purchase with foreign countries by the current regulation of the goods recommended in front of the number code specified by the organization, the individual has a predetermined request in front of the direct code execution of the transaction: 01 screenshot;

c) Technical documentation describing the composition, properties, conformation, use, mode of operation of the goods: 01 major;

d) Catalogue or commodity image: 01 screenshot;

) Samples of goods to the case must have a cargo sample at the request of the Customs authority;

e) Table the documents of the specified profile before the code: 01 main.

3. Procedal procedure

a) For the organization, the individual has the request to define in front of the number code:

A.1) Fill up all the information on the Specified Request Application (according to the number 01 /XĐTMS/2013 Appendix III issued with this message).

.2) Nblisters have enough profile to determine before the code specified in paragraph 2 to the Bureau of Provincial Customs, the city where it is expected to be a customs procedure for goods recommended in front of the code, for at least 90 days prior to export, entry. the shipment;

A.3) Provide, document addition, information aimed at making clear of the proposed content in front of the code for the Department of Provincial, City or Customs Administration when required;

A.4) The written notice for the Bureau of Provincial Customs, the city for a 10-day period since the date of any changes regarding the specified goods specified in front of the code, which states the reason, the date, the month, the year, has the change.

A.5) Proposition of the Applicable Customs Authority to apply the applicable text message to the number specified in the case of expiration of the validity of the text of the text message results specified in front of the code, but there is no change in information, documents, goods and regulations. the law of the law as the basis of the text issued notice of the identification of the specified results.

b) For the customs authority:

On the basis of the regulation of the law, the database of the classification of goods, which applies the tax rate of the customs authority and the filing of the specified offer to the code of the individual organization, the customs agency performs as follows:

b.1) The Department of Provincial Customs, the city checks the case and performs:

b.1.1) The case of a contract purchase purchase contract by the organization, the individual with a non-direct offer of the transaction: During the 5-day period of work from the date of receipt of a predetermined clause, the provincial Customs Service, the city has a written text. announced rejection of the code to the organization, individual;

b.1.2) The case for purchase of a sale of goods sold by the organization, the individual has a direct offer to carry out the transaction but the specified profile before the code is not enough or the offer does not fill enough of the following information: During the 5-day period of work from On the day of receipt of the petition, the Bureau of Provincial Customs, the city has a written request for the organization, the individual adds information, documents, documents;

b.1.3) The case of contract purchase purchase by the organization, the individual has a direct offer to carry out the transaction, the specified file in front of the number code, the Bill of filling information information: During the 5-day period of work since the date of receiving enough records, the Bureau of the Customs of the Province, The city with a text to the Office of the Customs General specifies the opinion of the proposed item code of the predetermined request, the reason, the proposed facility, and the submitted file with the specified number of documents submitted by the organization, the individual sent.

b.1.4) During the review of the item code proposal of the predetermined request item, if the information between the documents, the evidence in the filing was unified, but must have the analysis or examiner results to determine the property of goods, the Provincial Bureau of Customs, the city said. There is an official announcement of the organization, the individual who provides a sample of the cargo. The submission of the analysis or the current implementation is specified at paragraph 8, paragraph 9 Article 17 of this.

During the 5-day period of work since the date of receiving results of analysis or supervision, the Bureau of Provincial Customs, the city has a written request for the General Administration in which it is clear that the opinion proposes the number of items of the predetermined request, the reason, the proposed basis and the sending. with a specified offer profile in front of the code specified by the organization, the individual sent, with the addition of either the analysis of the analysis results or the specified results.

The profile and processing results are updated to the database of the classification of goods, which applies the tariff rate of the customs authority.

b.2) The General Directorate of the Customs Enforcement, the proposed document of the Department of the Provincial Customs, city of the city and the processing:

b.2.1) The General Directorate General of the Directorate General of Customs issued a notice of the specified results in front of the code (according to the number 2 /TB-XĐTMS/2013 Annex III issued by this message) for a 25-day period of work since the date received enough files issued by the Bureau of Customs, The city sends (for ordinary goods) or for a maximum duration of 90 days of work since the date of receiving enough records (for the goods analyzed, judging, or the case of complex goods). The text message results specified in front of the code sent to the organization, the individual, the Provincial Bureau of Customs, the city simultaneously updated on the agency's database and public on the electronic site of the General Customs Department;

b.2.2) During the process of processing a pre-code predetermined file code, the city sends, if not enough, information to be determined in front of the code, for the 5-day period since the date received enough records from the Bureau of Provincial Customs, City, Total. The Customs Department has a press release to organize, the individual adds the information, the document.

The specified time processing time for the specified number of codes is calculated from the day the Bureau of the Customs is receiving enough information, the document due to the organization, the individual provides the addition.

b.2.3) For the case to verify that it is clear at the foreign jurisdiction, the deadline for verification of execution by agreement signed with foreign countries. The specified time processing time of the specified data code from the Day of the General Customs received the verified results of the foreign jurisdiction.

4. The effect of the text message results specified in front of the code

a) The text message results specified in the prior code does not have the effect applicable in the case of the goods or export of actual export, other imports with the goods or records that are specified in front of the number code.

b) The text of the specified results specified in the code has a maximum validity of 3 years from the date of the General Secretary General of the Customs of the Customs.

c) The case expires 03 years if there is no change in information, documents, commodity samples, and text-issued bases that inform the specified result of the code, the Secretary General of the Customs review extension applies the resulting text message to the code according to the code. The organization's offer, the individual.

d) The General Directorate General of the General Customs enacted the revised text, replacing the text message of the specified results in front of the code (in accordance with the number 3 /TT-XĐTMS/2013 Appendix III issued this message) in the case of the discovery of the specified results notice. The number is unfit. The revised text, which replaces the text message results that predefined the code with effect since the date of the issue.

The text message results specified in front of the code terminated in case the rule of law as a base for issuing a text message to the specified number of results was modified, added, or replaced. The time of force termination since the rule date of the law as the basis of the text base notice the results specified in front of the modified number, the addition or replacement of the enforced effect.

e) Secretary General of the Directorate General of the Customs Administration issued a cancellation of the text announcing the specified results in the case of the code in case of the specified profile of the organization, the individual provided is not accurate, untruthfully.

5. Text notification results specified in front of the code is the basis for the declaration of the code on the customs affidavit and filed with the customs records (01) as customs procedure.

6. The event does not agree with the predetermined content of the President of the President's Total Bureau of Customs, organization, individuals with the Office of Finance petits to be reviewed, resolved.

What? 8. Identification of customs value for export goods, import (after this is called a predetermined definition)

1. Cases, predetermined conditions

a) Identification of the method of determining the value of the tax, the modifications, and the adjustments, the applicable, applicable to export goods, imported if the organization, the individual offering a predetermined valuation, imports of goods, It's like a commodity.

b) Specify an external price to meet the condition stated at this a point, organization, individual recommended before the price level must meet enough of the following conditions:

b.1) There is export activity, imported during a minimum of 365 days as of the date of the predetermined application. Within 365 days, organizations, individuals:

b.1.1) Not on the list that has been subject to trafficking behaviour, transporting unauthorized goods across the border of the customs authority;

b.1.2) None of the list has been processed on the fugitive behavior, tax fraud in export activity, importing the goods of the customs authority;

b.2) Made the payment through the bank by using the L/C method for all of the export goods, importing the purchase agreement of the predetermined sale.

b.3) Runs the delivery of 1 times for the entire goods of the contract that is purchased for a predetermined valuation.

2. A pre-determined profile

a) For the case of the specified resolution predefined by the definition of a renal value:

A.1) The proposed application predetermined (in accordance with the model 04 /XĐTTG/2013 Appendix III issued this message): 01 main;

2) The contract for sale of goods sale due to the organization, the individual directly implementing the transaction by regulation at 1 Article 2 of the Digital Information 205 /2010/TT-BTC October 15, 2010 of the Ministry of Finance: 01 screenshots;

A.3) Technical documentation, image or catalogues of goods: 01 screenshots;

A.4) The documents, documents that match the case of the individual organization's pre-determination case: 01 screenshots, such as:

A.4.1) For imported goods:

-The evidence, the document that proves that the special relationship does not affect transaction value;

-The evidence, the document is related to the funds paid to pay but does not count on the purchase price on the commercial invoice;

-The evidence, the document is related to the public adjustments;

-The evidence, the document is related to the deductipated provisions;

-Other documents related to the goods recommend predetermined (if available).

(4.2) For export goods:

-The relevant evidence in case the actual sale price at the export store is not the FOB price, the DAF price;

-Other documents related to the goods recommend predetermined (if available).

A.5) Table of documents, documents: 01 primary.

b) For the proposed case predefined at the price level: In addition to the documents, the documents stated at this point, the case determined at the expense of the organization's price, the individual must have the payment of the payment through the bank. The L/C of all the goods purchased for sale: 01.

3. Procedulable procedure

a) For organizations, individuals:

1) Full of the information on the specified default application (according to the 4 /XĐTTG/2013 Appendix III issued this message);

.2) Inbox sufficient predefined filing of predetermined valuation at paragraph 2 This time to the Department of Provincial Customs, which is a destination for the customs procedure for the goods recommended for predetermined valuation, in the period of at least 90 the day before the export, import the shipment;

A.3) Provide additional cases, participating in dialogue to clarify the predetermined request content for the Department of Provincial Customs, city or Customs General when required;

a.4) The written notice for the Department of the Provincial Customs, which is a ten-day period since the date of any changes regarding the goods proposed to the predetermined value submitted to the customs authority, which states the content, reason and information. So, the day, the month, the year has changed.

A.5) The extension of the Customs Authority renew the application of the specified results notice of a predetermined result in case of expiration of the validity of the text announcing the results of the specified results prior to the value, but there is no change in information, documents, and the regulation of the law as the basis of the writing of the text that announces the results of the predetermined results.

b) For the customs authority:

On the basis of the regulation of the law, the database on the value of the customs authority and the case of the proposed offering predetermined the value of the organization, the individual, the customs agency does as follows:

b.1) Department of provincial customs, case testing city, and processing:

b.1.1) The case is not eligible for determining the specified price at paragraph 1 This or the contract purchase contract by the organization, the individual does not directly execute the transaction: During the 5 working days from the date of receipt proposed by the department, the Provincial Bureau of Customs, the city with a written rejection of the predefined organization, the individual;

b.1.2) The case is eligible for a specified valuation at 1 of this, a contract to purchase a sale of goods due to the organization, the person directly performing the transaction but the case is not enough or the offer does not fill enough information. sample: During the 5-day period of work from the date received by the Petition, the Bureau of Provincial Customs, the city has a written text for the organization, the individual adds information, documents, documents;

b.1.3) The case is eligible for a specified price predefined at paragraph 1, a contract for purchase of goods sold by the organization, the person directly implementing the transaction enough of the case and the application for sufficient information according to the template: In the time The 5 work days from the date received enough records, the Department of Provincial Customs, which has a document to be reviewed by the President of the Customs Office, to resolve and submit all cases of the organization's pre-determination of the organization's valuation, the individual. The Customs General document must specify a proposed suggestion, the proposed facility.

The case and processing results are updated to the database of the customs authority.

b.2) The General Directorate of the Customs Enforcement, the proposed text of the Provincial Bureau of the Provincial Customs, of the city and execution:

b.2.1) The President of the General Directorate of the Customs Administration issued a predetermined results message (according to a 05 /TB-XTTTG/2013 Appendix III issued this message) for a period of 25 working days from the date received enough of the due date. The Bureau of Provincial Customs, (for the usual case) or 90 days of work since the date of receiving enough cases (for a complex case to be verified, clarified). The text message results in advance of the value sent to the organization, the individual and the Bureau of the Provincial Customs, the city, and the update on the agency's database of customs and public on the electronic site of the General Bureau of Customs.

b.2.2) During the processing of a predetermined request profile, if you need to clarify the information, the evidence in the case of a predetermined determination, the General Customs required organization, the individual participant of the dialogue. The case does not qualify, information, for a 5-day period of work since the date received enough cases from the Bureau of Provincial Customs, the city, the President of the Customs with a written notice or an offering, the individual adds the information, the document.

The deadline for processing a pre-determined request for a value is calculated from the date of the President of the Customs to receive enough information, the document provided by the organization, the individual provides an additional.

b.2.3) For the case that needs to be verified by the foreign authority authority, the verification deadline is made clear by the agreement signed with foreign countries. The pre-defined case processing deadline is calculated from the day the Customs General received the results of the verification.

4. The effectiveness of the text message results predetermined results

a) The text message of the specified results predetermined no effect applied in the case of the goods or actual export of export, other importation with the goods or records that determine the predetermined value; or predefined case. The price is changed.

b) The text that announces the results specified in the value of the valid values is as follows:

b.1) The field of predefined predetermined method of accounting: Text-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-to-be-in-the-value General Secretary of the Customs Department.

b.2) The case is predefined before the price: The text announces the specified results before the value that is directly valid for the pre-defined shipment.

c) The effective expiration of the validity of the text message of the results specified in advance of the value, if no changes to the information, documents, and the order to issue the specified results notice of the results, the President of the Total The Customs Department considers the extension of the application of the specified results message to the organization's value in accordance with the organization's offer, the individual.

d) The President of the Directorate General of the Customs Department issued the revised text, replacing the document announcing the predetermined results (in accordance with the section 06 /TT-XĐTTG/2013 Appendix III issued this message) in the case of text detection. Predefined results notice unsuitable. The edit text, which replaces the specified result notice of the applicable results that applies from the date of the issue.

The text message specified in advance of an effective termination value in the case of the rule of law as a text base issued a result notice of a change in the value of the change. The time of effective termination from the date of the rule of law as the base of issuing a predetermined result notice of a change in effect.

e) President General of the President of the Directorate General of Customs issued an annulled text message predetermined results in the case of a case detection predetermined by organization, the individual provided is not accurate, unmediated. Yeah,

5. The text that announces the predetermined results is the basis for the declaration of the value of the lease and is filed together with the customs case (01) as customs procedure.

6. The event does not agree with the predetermined content of the President of the General Bureau of Customs, organization, individuals with the text of the Ministry of Finance to be reviewed, resolved.

What? 9. Departs in front of the country.

1. The pre-origin identification is made for imported goods.

2. The pre-publication request profile:

a) The proposed application for the export of imported goods (according to model 07 /XĐXX/2013 appendix III issued this message): 01 main;

b) The manifest of the raw materials used for the production of the goods included such information as: the name of the row, the number of goods, the export of the raw materials, the product, the CIF, or the equivalent of the material, the organization, the individual offering to determine the origin of the product. on the basis of information provided by the manufacturer or exporter: 01 main;

c) The preliminary description of the process of production of the production of goods or certificates of component analysis by the manufacturer: 01 screenshot;

d) Catalogue or commodity image: 01 screenshot;

) Samples of goods to the case must have a cargo sample at the request of the Directorate General of Customs;

3. The procedure of pre-publication

a) For the organization, the individual suggests to the origin of the origin:

1) Fill out the information on the proposed application 07 /XĐXX/2013 appendix III issued this message.

2) Nblisters have enough time to submit a predetermined proposal in accordance with Article 2 of this Article to the Bureau of Provincial Customs, the city where it is expected to be a customs procedure for the goods recommended before the arrival of the country, at least 90 days before importing the batch. And,

A.3) Provide, supplematuation of documents, information aimed at making clear of the pre-publication request content for the Department of Provincial Customs, City or Bureau of Customs when required;

1) A written notice for the Bureau of Provincial Customs, City and Customs General for 10 days from the date of the date of a change to the pre-publication proposal record, which specifies the date, month, year of change.

b) For the customs authority:

On the basis of the regulation of the law, the database of the export of goods and the filing of the proposed pre-publication of the individual organization, the customs agency does as follows:

b.1) The Department of Provincial Customs, the city checks the profile and performs:

b.1.1) The case of a predetermined case of origin or a single offer does not fill the information according to the sample: for a period of 5 working days from the date of receipt of the petition, the Department of the Customs of the Province, the city has a written request for the organization, the individual additional information, documents, documents;

b.1.2) In the case of receiving enough pre-export records by statute: for a five-day period of work since the date of receiving enough records, the Bureau of Provincial Customs, the city has the text of the Office of the Customs review, resolved, and submitted with the recommended profile. And they were determined before the country;

b.1.3) When it is an import customs procedure, the Bureau of Provincial Customs, the city conducts testing, which shows information on the pre-defined text with the profile and the actual shipment fact; the case of imported goods is not correct with the specified notice. It was reported that the Bureau of the General Bureau of the United States Office of the Customs of the United States Office of the Customs of the United States issued a statement to cancel the value of the specified notice in the direction of the order at the point b 4 This Article and proceed with the examination, determine the origin of the order at the point of the Article 2 Article 16 of this Information.

b.2) The General Directorate of the Customs Enforcement, the proposed text of the Provincial Bureau of the Provincial Customs, of the city and execution:

b.2.1) The Chief Directorate General of the Customs Administration issued a pre-publication notice of the country (according to model 08 /TBXDXX/2013 appendix III issued this message) for a 25-day period of work since the date received enough records issued by the Bureau of Customs, the city sent to (for conventional goods) or for a 90-day period of work since the date of receiving enough records (for the case of goods required more information about the manufacturer, market, source of raw materials, geographic features, manufacturing technology, etc.). Distribution/classification analysis). The text message of the pre-publication results was sent to the organization, the individual, the Provincial Bureau of Customs, and the city simultaneously updated on the agency's database of customs and public on the electronic site of the Directorate General of Customs;

b.2.2) During the process of processing the pre-defined clause of the province by the Bureau of Customs, the city sent, if not enough, the information or case must have a cargo sample to confirm before the arrival of the country, during the 5-day period of work since the date received. Records from the Bureau of Provincial Customs, City, President of the Customs Office have a written notice to organize, the individual adds information, documents, or forms of goods according to the regulation.

The specified time for a pre-publication request was calculated from the Day of the Customs General to receive additional records.

b.2.3) For the case to investigate, verify at the body of foreign authority the deadline for the specified case of the specified case to be made in accordance with the stipulation of the relevant international treaty;

b.2.4) The organizational case, the individual with a request to determine before the origin of the land does not provide sufficient information, the Customs General will refuse to specify a pre-publication and written notice (according to the license 9 /CDHL-XĐXX/2013 appendix III issued this message).

4. The effect of the pre-publication notification text

a) The publication of a pre-publication statement of goods imported to a maximum effect of 3 years from the day the General Secretary of the Customs was issued and applied to that commodity itself, and the manufacturer and exporter.

b) Destroy the specified notification text in front of the

The General Directorate General of the Bureau of Customs enacted the cancellation of the value of the implementation of the specified notification text, if one of the following cases occurs:

b.1) The relevant legislation that has the relevant relevant legislation amended.

b.2) The valuations of the export of goods changed.

b.3) There is a difference between the pre-publication results with the actual origin of the goods.

b.4) The applicant recommended that the pre-publication of the land provide false information, forgery.

5. Use the pre-publication notification text

a) A predefined text of origin is the basis for the declaration of origin and customs procedure.

b) The pre-exported text does not have the value to enjoy the special preferable tax rate.

The predetermined identification of the country and the application of special preferable tax on goods imported under the Free Trade Agreement that Vietnam has signed on, according to the provisions of that Agreement.

6. The event does not agree with the predefined message text of the President of the Customs, organization, individual with the text of the Ministry of Finance to be reviewed, resolved.

What? 10. See goods before opening customs

The viewing of goods before the declaration of customs at the point b paragraph 1 Article 23 Customs Law is carried out as follows:

1. The owner has a petition to view the goods before the customs procedure for the person holding the goods, while also informing the Customs Administration for monitoring by regulation.

2. The preview of the goods must be approved by the person holding the goods and under the supervision of the customs authority.

3. When viewed in front of the goods, the holder of the goods must establish a receipt of certification, there is a confirmation of the person holding the goods, the owner and the supervising customs union, each participating in the order of 1.

4. After the owner views the goods, customs seals the goods. The case of the goods cannot be sealing, in the receipt of the certificate stated at 3 This must be able to present a state of goods and record the person holding the goods responsible for the cause of the goods.

What? 11.

1. The opening of the customs (including taxation of customs duties) is carried out by the Department of Customs issued by the Ministry of Finance.

2. export goods, importing in different types of different shapes, are reported on the export of exported goods, importing each other according to each of the respective types.

3. For imported goods, customs are done before or within 30 days of the date of goods to the store. The date of cargo to the store is the date of the mark on the seal of the customs agency which encloses the release of the cargo (a mapping of goods) imported at the loading dock in the entry of the entry vehicle (seaway, air, rail) or date of the paper. The means of transport through a store or a tracking vehicle (river road, road).

4. Customs for goods with multiple contracts/orders

a) The imported goods have multiple contracts/orders, one or more invoices of a salesman, the same delivery condition, the same payment method, delivery once, there is an opening on a customs affidavit.

b) The exported goods have multiple contracts/orders, the same delivery conditions, the same payment method, the same sale to a customer and the delivery once in a customs affidavit.

c) When the customs, the customs officer must give up the full number, date, month, year of the contract/order on the customs sheet; the case cannot be published in the customs records, and the manifest details are issued with the customs affidavit; in terms of the order of the order. The total number of contracts/orders in the export of export/import goods.

5. Import goods in a wide variety of types, including singles, commercial invoices, openings in many newspapers according to each type of imported goods, the main evidence is attached to a customs affidavit, other customs testimony from other customs use. This is a copy of the word "the main manuscript that is included in the journal of the digital customs ..., day ..."

6. export goods, imports of the property that are reduced in tax rates compared to regulation and/or enjoy a special preferable tax rate, when the tax rate must declare both tax rates before falling, the percentage of tax numbers are reduced and/or special preferable tax rates and The text of this.

7. The responsibility of the customs affidavit, the taxpayer in the exploitation of customs and the use of goods according to the purposes of prescribations

a) Full, accurate, honest, true criteria for the criteria and testimonies to submit, be published by law, elements of tax base or tax exemption, tax exemption, tax relief, tax refund, no tax returns. Tax, import tax, special consumption tax, increased value tax, environmental protection tax (except for tax prescriptions, the amount of tax must be filed against non-taxable subject goods);

b) Self-identified, accountable to the law of prescribination of the amount of tax paid; the amount of tax-exempt tax, tax exemption, tax relief, tax refund, or no income tax, import tax, special consumption tax, value added tax, tax, taxes, and taxes. to protect the environment in accordance with the provisions of the law; prescribes the amount of tax paid on a deposit for the entire customs of the customs statement.

8. For export goods, import imports under the non-tax export tax, import tax, special consumption tax, increased value tax, environmental protection tax, or tax exemption, export tax exemption, import tax, or tax importer, or tax tax. Preferable, special incentives, tax rates by tariff quotas and have been processed according to prescriptions but then there are changes to non-taxable object or tax-exempt purposes, tax exemption, preferable tax rates, special incentives, tax rates on a limit. Customs tranche; goods are raw materials, imported items for the production of export goods and temporary goods-reexport of internal consumption. The following:

a) The taxpayer must have an informed text of the number, quality, type, code, value, export of the goods expected to change the purpose of use, transfer of the domestic consumption;

b) In the 10-day period since the date of receiving the proposed text changes the purpose of use, transfer of the contents of the taxpayer, the customs agency has an answer text;

After being approved by the customs authority for the change of use, transfer of the domestic consumption, the filing of the filing tax, the tax is prescribed at 1 Article 96 This is in the new customs statement.

c) The case for the taxpayer to change the purpose of use, transfer of domestic consumption but not self-declared, pay taxes with the customs authority, customs authority or other authorities to check, find out that the taxpayer is given the right amount of tax. filed by the original imported affidavit and be executed under the current regulation. Taxpayers have the responsibility to submit enough of the missing tax money, slow money filing and fines (if any) according to the customs agency ' s decision.

9. Conditions and procedures that change the purpose of use, transfer of internal consumption to the specified goods at paragraph 8 This is done in accordance with instructions at Article 39, Article 41, Article 43, Article 46, Article 52, Article 53, Article 55 of this.

What? 12. Customs records

1. When the customs procedure for export goods, the operator of the customs, the appearance of the customs customs authority, which includes the following testimonies:

a) Customs:

b) Contract purchase contract, export of export trusts (if export of the mandate) for export goods with export tax, exports require a tax refund, no tax returns, the goods specified in the time of the export contract: 01 copies Scan:

c) export bills for export goods with export tax: 01 screenshots;

d) The cargo details table for the case of goods with multiple types or ununiform packaging: 01 screenshots;

p) Depending on the specific case below, the operator adds, the following of the following:

.1) The export permit for the goods must have an export license under the rule of law: submit 1 of the main copies if exported once or for example when exporting multiple times and having to publish the main sequence to the object, the vote follows;

d.2) Other testimonies by the regulation of the ministries, the relevant sector;

.3) The case of goods belonging to the export tax-exempt object, in addition to the above papers, must be added:

.3.1) The bid for a bid or a paper-issued certificate accompanying the contract provides goods, including the price of a bid or the price of goods that does not include an export tax (for the institution of the organization, individual in the export bid); the commission contract. The export of goods, in which the price supply regulation does not include the export tax (for the export of export trusts): file 1 of the photographs, the main publication in the first export at the Customs Administration where the procedure is made. export to the audience;

.3.2) Other papers demonstrate the export goods of the tax-free object: file 1 snapshot, primary publication;

.4) Text-to-code definition, customs value (if available): 01 screenshots.

2. As the customs procedure for imported goods, the operator of the customs, the appearance for the customs of the customs records, which includes the following testimonies:

a)

b) Contract purchase contract: 01 screenshots;

c) Commercial invoice: 01 screenshots;

d) The inventory details for the case of goods with multiple types or ununiform packaging: 01 screenshots;

Or other transport, or other transport, is equivalent to the rule of law (excluding the goods raised at 7 Article 6 of this, goods purchased between non-tariff and domestic, imported goods brought by the entry of the law). Here: 01.

For goods imported via the international post office if there is no single, the operator records the number of package packages, the mail to the customs office or filed a parcel, the post office.

For imported goods that cater to the exploration operation, petroleum extraction is transported on service vessels (not commercial ships), then submit a cargo manifest (cargo manifest) in place of the single.

e) Depending on the specific case below, the operator adds, the following of the following:

E.1) The checkbook registration or check-free notice paper or paper results notification of the technical organization designated for the quality examination, of the food safety inspection agency, the audit body for imported goods in the category of items, and audit. product, the goods must be tested in quality, in food safety; on animal testing, animal testing: filing of 1 major copies;

E.2) The certification protocol for the goods is concerned on the basis of the result of the monitoring: filing 1 major;

E.3) The value of imported goods on the property of the subject must declare a valuation in the prescribed value at the Number Decision 30 /2008/QĐ-BTC May 21, 2008, of the Secretary of the Treasury on the issue of the publication of the value of the export of export goods, imports and the direction of declaration and Digital Information. 182 /2012/TT-BTC October 25, 2012 of the Minister of Finance amended, complements some of the provisions of the Digital Decision. 30 /2008/QĐ-BTC: filed 2 main copies;

E.4) The import permit for goods must have an import permit; the license to import under the statutory tax quota under the rule of law: submit 1 of the main copies if imported once or for example when importing multiple times and having to publish the primary to For example, the vote follows;

E.5) The certificate of the export of goods (C/O): filed for 1 major in the following cases:

e.5.1) Goods that comes from water or group of countries with agreement on the application of special preferable tax rates to Vietnam (except for imported goods that value FOB does not exceed $200) as defined by Vietnamese law and according to the International Articles of Vietnam. signing or participating, if the importer wants to enjoy those preferable regimes;

e.5.2) Goods imported from countries that are at risk of harm to social safety, community health or environmental hygiene needs to be controlled;

E.5.3) Goods imported from countries which are under the applicable anti-sale tax, anti-discrimination tax, anti-discrimination tax, self-defense tax, tax imposed by tariff quotas;

E.5.4) imports of imported goods must comply with imported management regimes under the regulation of Vietnamese law or bilateral or multilateral international treaties that Vietnam signs or engage.

C/O submitted to the customs authority, which was not to be corrected or replaced, except for the agency or the organization with a revised C/O authority, replacing it during the rule of law.

E.6) The case of subject goods exempt from the import tax stated at Article 100 This message must be available:

E.6.1) The portfolio of duty-free goods accompanied by a waive under-ballot tracking has been registered at the customs authority, for cases that must register a category in accordance with instructions in paragraph 1 Article 101 This Information: file 01 of the scans, the main publishing process for reference and Subtracted;

E.6.2) The bid for the bid or the bidding paper (which specifies the bid content or only bids) is accompanied by a sales contract for businesses according to the bid results or contracts to provide goods, including the price of a bid or supply price. The goods do not include import duties (for the organization of the organization, the individual in the import bid); the mandate of importing goods, the contract to provide the service, which provides a supply price under a trust contract, the service contract does not include tax. imports (for the case of import or service provision); financial leasing contracts (for the Company ' s case for the Company). Financial leasing business, equipment, transportation facilities for the financial leasing investment project): file 1 snapshot, the first entry in the first import at the Customs Administration where the procedure is imported;

E.6.3) The goods transfer of the tax-free goods subject to the case of the goods of the tax-exempt object transfer to another tax-free object: file 1 photo;

E.6.4) The certificate receives sufficient tax-free store business for goods imported for sale at the duty-free store: file 1 photo;

E.6.5) Other papers prove imported goods belonging to the tax-free object;

e.7) The affidavit confirms the reimbursable aid of the prescribed financial body at No. 225 /2010/TT-BTC December 31, 2010 by the Ministry of Finance to rule the state financial management system for non-reimbursable foreign aid of state budget revenues, for goods that are non-reimbursable aid to the non-taxable subject. , in particular, the tax, in particular, the value of the value, the value of the value added;

Case of non-reimbursable ODA project, the main contractor implementing the non-reimbursable ODA project is not subject to export tax, import tax, valuing tax, special consumption tax under the law of tax legislation must have more paper. A bid or a paper-issued contract with a supply contract, which rules the price of a bid or the price of goods that does not include import tax, value added tax, special consumption tax (for instance, the individual hit). Import bid); contracts for import of goods import, in which the price of supply under a trust contract does not include import tax, the value added tax, the special consumption tax (for the case of import mandate): file 1 of the scans, the main publishing process for the reference.

E.8) The bid for a bid or a bid designation (which specifies the bid content or only bids) is accompanied by a sales contract for manufacturing firms by bidding results or contracts to provide goods, in which, stipulated bid price or price. provide goods that do not include import tax, special consumption tax, increased value tax on goods that are not subject to import tax, special consumption tax, valuing value tax (if any) to serve the construction of the workshop, the office does. the business of the manufacturing business is due to import contractors.

E.9) The pet-like business registration, cultivable of the plant by the state governing body for livestock breeds, cultivable crops that are not subject to an increased value tax: file 1 snapshot, the main publishing process for the reference;

E.10) The goods belonging to the increased value of valuations are the machinery, equipment, supplies of the unproduced water that is required to be imported for direct use of scientific research, technological development; machinery, equipment, accessories, etc. Alternative, specialized transport and domestic supplies in unproduced water are needed to conduct search, exploration, oil field development, gas; ships, ships, ships of the unproduced water that has yet to be imported. the fixed asset creation of the business, outsourcing of foreign use for manufacturing, business and for leasing, must be available:

E.10.1) The bid for a bid or a bid designation (which notes the bid content or only bids) and the sales contract for businesses in the result of a bid or contract to provide goods or contracts to provide services (specify the price of goods required). payment does not include an increase in value tax) for goods belonging to the object that is not subject to an increased value tax due to the basis of a bid or designated a bid or an import service provider: file 1 of the photos, the main entry in the import First at the Customs Department, where the procedure is to meet;

E.10.2) The contract for the import of goods imports, which notes the supply price under the mandate contract does not include an increased value tax (for the entry-import case): file 1 of the scans, the main publishing process for the reference;

E.10.3) The text of the agency has the authority to hand over the mandate to organizations carrying out programs, projects, scientific research topics and technological development or scientific contract and technology between the ordering party with the recipient of a contract implementation of the contract. scientific and technology accompanying the confirmation of the business representative or the head of the scientific research agency and the commitment to directly use imported goods for scientific research, technological development on the case of import to be used in the study of the company. scientific and technological research: file 1 major;

E.10.4) The validation and commitment of the business representative of the use of machinery, equipment, spare parts, specialized transport and supplies of the type in unproduced water need to be imported to conduct search operations, exploration, development, and development activities. Oil fields, gas:

E.10.5) The validation and commitment of the business representative of the use of flying boats, drilling equipment, ships of unproduced water that is required to be imported to create fixed assets of the business, foreign leasing uses for manufacturing, business and for the use of equipment. lease: file 1 main;

E.10.6) Contract lease with foreign countries for charter charter, rig, ship; type in unproduced water of foreign countries used for manufacturing, business, and for leasing: publishing 1 major;

E.11) The certificate of importing goods served directly to the defence of the Ministry of Defence or directly serving the security of the Ministry of Public Security for the imported goods is weapons, the specialized gas that serves directly to the defense, the security of the object. is not taxable value tax: file 1 major;

E.12) For the device, the dedicated tool for teaching, research, scientific experiment, to be applied to a 5% increase in value tax tax by the provisions of the Value Added Tax Law, must have:

A.12.1) The bid for a bid or a bid for a bid (which notes the bid or only bids) or the sales contract for the schools, the research institutes according to the bid results or contracts that provide goods or contracts to provide services: file 01. This is the first entry in the Customs Department, where it ' s working as an import procedure.

E.12.2) The validation of the schools, the research institutes committed to the direct use of equipment, specialized tools for teaching, research, scientific experiments to serve research activities, scientific experiments at schools, institutes, and other institutions, and research laboratories. study: file 1 major.

E.13) The predetermined text, customs value, export (if available): 01 screenshots.

E.14) Other testimonies are related in accordance with the rule of law on individual items: the filing of the 01 main.

What? 13. Register the customs affidavit

1. The Register Location

Export goods, imports are registered to the affidavit at the store of the store customs or customs administration outside of the store, namely:

a) For goods that are not transferred to the store, registration of the customs department at the Department of Customs Administration manages to store goods at the port, port of destination;

b) For the goods transferred to the store it is registered to the customs post at the site of the customs administration of the location of the goods stored at the store or the Customs Administration where the goods are transferred to the store;

c) For export goods, import in some specific types, the location of the application register follows each of the respective types of corresponding instructions.

This regulation applies to both the electronic customs procedure by regulation at the Digital Information Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

2. Conditions and times of registration of customs testimony

The registration of the affidavit was carried out shortly after the inaugural marine, submitted enough customs records and was examined by the customs authorities for registration of the customs records, including:

a) Check the conditions for the application of coervate, pause for customs procedure;

b) The full validity examination of the customs information and testimonies from the customs records;

c) Check out the compliance of the regime, policy of management and tax policy on the goods of exports, imports.

The case is eligible for the registration of the affidavit, the official customs officer registration of the affidavit, updated to the system. The case was not eligible to register the affidavit, the customs officials announced the reason by writing for the customs affidavit.

What? 14. Repair the affidavit, declare customs records

1. The repair of the affidavit, the addition of the customs records made in the following cases:

a) Reprifying the customs affidavit, opening customs records before the time of the actual examination of the goods or before the decision to exempt the provisions of regulation by regulation at paragraph 3, Article 9 of the Digital Protocol 154 /2005/NĐ-CP;

b) The addition of the customs profile is done after the time of the customs agency that decides the information, the release of the goods or the order of the order in response if the following conditions are met:

b.1) The error of the customs testimony filed by the taxpayer, the self-discovered customs affidavit, declared to the customs authority;

b.2) The timing of the declaration in the 60-day period, since the registration of the customs post but before the customs authority to carry out tax checks, tax inspectors at the taxpayer ' s headquarters;

b.3) Customs person, the taxpayer must have sufficient proof base and customs authority to have sufficient basis, inspection conditions, determination of honesty, accuracy, and legalization of the addition.

b.4) The addition of the addition does not affect the adoption of the export of export goods, imported to the additional batch of goods.

2. Fix contents, additional openings include:

a) The addition of information as a basis defines the factors, the tax base or the identification of the non-taxable object; or identify the tax exemption, tax exemption, tax relief, tax refund, non-tax returns;

b) The addition of the tax amount must be filed, the amount of tax paid, the amount of the arbitarbiter must submit or the amount of tax arbitrate filed (if any), the slow amount of the additional tax money added (if the taxpayer has paid an additional tax return too deadline) paying taxes) for each item and of both customs papers; the commitment to accuracy, the legalization of the evidence, the additional profile;

c) Correction, opening up other information on the customs affidavit.

3. repair records, additional openings include:

a) Text correction text, additional openings (sample 10 /KBS/2013 Appendix III issued this message): filed 2 major copies;

b) The accompanying papers to prove the correction, the addition.

4. Procking for repair records, additional openings

a) The responsibility of the customs affidavit:

a.1) The correct, honest, complete, full of elements, additional openings in the additional text added;

2) The additional amount of tax money added, the amount of the delay filed (if any) must submit due to additional testimony;

A3) Nblisters sufficient records for customs authority over the period of repair, supplemation by regulation at Article 34 Tax Management Law, paragraph 2 Article 22 Customs Law;

a.4) Make the announcement of the customs agency on the repair text, additional testimony;

A.5) Additional reporting that increases the amount of tax payers must submit, the taxpayer must submit the amount of tax, the slow payment (if any) in accordance with the rules;

6) Additional reporting reduces the amount of tax proceeds to submit, the taxpayer has the right to recommend the customs authority to supplement the amount of money filed in accordance with this Article 26.

b) The responsibility of the customs authority:

b.1) Note the date, the resume of the repair record, additional testimony to the case of repair, additional testimony by regulation at a paragraph 2 Article 34 Tax Management Law, paragraph 2 Article 22 Customs Law. Specify the additional date of an additional filing to the additional case by regulation at the point b paragraph 2 Article 34 Tax Management Law;

b.2) The full, accurate test of the repair record, the addition and notification of test results on the repair text, the addition; return for the operator of the 01 copy, save 01;

b.3) Announces the results of the repair case test, to be added in the following deadline:

b.3.1) During the 8-hour period of work since the reception of sufficient repair records, additional testimony to the case of repair, additional testimony before the time of the customs agency examination of the actual inventory or decision-free examination of the goods;

b.3.2) In the 5-day period of work since the date of receiving enough additional records to the additional case in the 60-day period, since the registration of the customs post but before customs authorities carry out tax checks, tax inspectors at the headquarters. The taxpayers ' department.

5. The case of the customs affidavit, the taxpayer to the self-discovery of customs records has been filed with errors; self-declared testimony before customs authorities perform tax checks, tax inspectors at the taxpayer ' s headquarters but too 60 days, since the date of registration. Customs affidavit; the customs officer, the taxpayer has enough of the proof base and the customs authority has enough of the facility, the test conditions, the accuracy and the legitimacy of the declaration are as follows:

a) The customs affidavit, the taxpayer who made the manifest as the case of supplematuation in paragraph 2, paragraph 3, point a paragraph 4; submit enough of the amount of tax, the amount of delay filed by the filing tax deadline was added. the tax practice date, the approval of the decision to punish the administrative violation of the customs authority;

b) The customs authority is responsible for receiving, examining the manifest profile of the customs affidavit, the taxpayer as the case of addition of the instructions supplement at point b 4 This Article; sanctipated the administrative breach in accordance with the regulation and notes on the additional testimony of The punishment. The case of taxpayer money has paid greater than the amount of tax paid, and the customs authority reimbursable the amount of taxes submitted by regulation at Article 26 of this article.

What? 15. Change Customs

Customs changes are made only when changing the export type, importing and having to perform before the actual test of the goods or before the time of the decision to determine the actual physical examination of the commodity. Customs procedure performed as follows:

1. Customs operators have the text to the Customs Customs where the application register is submitted by the request for another customs testimony;

2. Leader of the Customs Agency where the affidavit is responsible for consideration of the reason, the interpretation of the customs affidavit; if it is reasonable and does not detect signs of trade fraud, accept the offer of the customs chief, the customs union assignment. Execution:

a) Registered Record;

b) Implemonation of the registered customs affidavit: The red-ink cross, the sign, stamped the public on both the destroyed customs;

c) Subscription of the new customs affidavit. New customs records include: New customs records and the testimonies of the shipment of the same customs records are canceled;

d) Note on the system: This affidavit was replaced by the number one; the day, month, year;

e) Liu records are canceled, the document recommends replacing the testimony of the customs affidavit in the order of registration of the customs affidavit.

What? 16. Customs inspection during the customs procedure.

1. Check in the process of customs procedure including: Customs records check, tax check, and actual inventory testing.

2. Content inspection in the process of customs procedure

a) Check the name of the line name, the prescribed goods code at the Ministry of Finance that guides the export of export goods, imported.

b) Control of the amount of goods:

For items that by manual method or equipment of the customs authority do not determine the amount (such as liquid goods, leave goods, bulk shipments ...) then the customs authority is based on the regulatory outcome of the business trader. The operation (below the call is a trader) to determine.

c) The quality of the quality:

C.1) The case with its means and equipment, the customs authority that does not identify the quality of goods to carry out export management, imports of goods then requires the operator to sample or provide technical documentation (catalogs ...), statistics, and other materials. The choice of merchants to make a decision. The conclusion of the trader is valuable to the parties.

C.2) The case of customs and customs authority is not unionable in the selection of the examiner ' s decision, the customs agency selected the designated technical organization to examine state management or the regulatory trader (for the company of the United States). the case of the specified technical organization with a rejected text. The conclusion of the technical organization is designated to examine the service of the state management or the valued trader who has the value for the parties to implement. If the observer does not agree to this conclusion, the law enforcement is done.

d) export export license, import:

For goods in the export category, importation must have a licence of the state governing bodies, the customs authority of the affidavit and the customs procedure based on the export permit, the importation of the state governing body.

For goods to check the state in terms of quality, animal testing, plants, medical, food safety safety checks (the following calls for a specialized examination): The customs authority registers either a specialized test or notification paper. No, no, no checks or papers to report a shipment request for export, import of a specialized test agency for customs procedure.

e) An examination of the land of goods based on the reality of goods, customs records, information related to goods and regulations at Article 15 of the number of countries. 19 /2006/NĐ-CP February 20, 2006 of the Government, the relevant instructions are related:

E.1) The case of the actual origin of the imported goods differs from the testimony of the customs of the customs chief, but still in the country, the territory of the territory that treats Vietnam with Vietnam the customs authority still applies the prescribed preferable tax, but will depend on the properties, the level of violation, to review the rules of law;

E.2) The suspected case of exporting goods, customs agencies asking customs officials to provide additional evidence to prove or recommend the authorities of the state's authority to confirm. While awaiting the results of the test, the goods do not benefit the customs duties but are still being adopted in conventional customs procedures;

E.3) The case of the customs affidavit filed a license for both shipments but only imported part of the shipment, the customs agency accepted that country's certificate of origin for the commodity.

E.4) The case after the announcement/release of the order/release of the preservation, the affidavit issued the addition of the certificate of the issue of the calculation of the tax return, if it was accepted by the Customs and Customs of the Department of the Customs, Tax on the revised text template, supplement (model 10 /KBS/2013 Appendix III issued this message).

E.5) Check out the pre-publication text application for the goods that are subject to the customs records check or the actual physical examination.

g) Tax check, including content:

g.1) Check conditions to apply the coervate measure, the prescribed tax return period;

g.2) Check out the bases to determine whether goods are not subject to taxable goods in the case of a non-tax exposition of goods that are not subject to export tax, import tax, value added tax, special consumption tax, environmental protection tax. School.

g.3) Check out the bases to determine goods belonging to the tax-exempt object, tax exemplification, tax relief in case the operator of the operator exempliizes goods from the tax exemption, tax exemption, tax relief;

g.4) Check out the tax bases to determine the amount of tax payable to submit, the calculation of the tax amount must be filed in the case of export goods, import under the taxable object on the basis of test results indicated at point a, point b, point c and point d. Hey, check results, determine the tax value in accordance with the Secretary of the Treasury guidelines. 40 /2007/NĐ-CP March 16, 2007 of the Government provides for the identification of customs values for the goods of exports, imports, and other related bases.

g.5) Check out the identification of the specified text in front of the code, which determines the customs value for the goods that are subject to the customs records check or the actual inventory test.

h) For the goods of re-entry, the re-entry process does not perform the sealing of customs when inspection of customs, customs officials describe the specific name of the name, quantity, strain, signature, signage (if any) on Votes the actual test results. merchandise or photograph of the raw material stored in the same customs records. As the procedure of re-entry, re-entry, customs inspection of the cargo customs, the reference to the description of the goods on the temporary, temporary customs records (due to the customs authority) and the validation of the goods of re-export, the correct reentry with the imported goods, temporarily.

3. On the basis of the analysis results, assessment of the risk of the customs agency, the Chief Minister of Customs in the reception and processing of the formal decision customs records, the level of examination:

a) As long as examination of the case and immunization of the cargo practice;

b) Check the customs records and immunization of the actual inventory;

c) Check the customs records and check the commodity reality.

4. During the customs procedure for shipment of exports, imports, bases in the results of the customs records test results, actual inventory of goods and information obtained, the Chief of the Customs Department decided to change the form, the level of examination of the country. has decided earlier; it is responsible for changing the form decision, the level of inspection.

5. End of the cargo practice of goods, customs officials perform test results checking in the direction of the Customs General.

What? 17. Take a sample, store export goods, import to perform customs declaration; carry out the requirements of the specialized inspection agency; perform analysis or qualification for classification of export goods, import and export.

1. Take the export of the export goods, enter the execution in the following circumstances:

a) The exported goods, imported from the sample to serve customs at the request of the customs and specialized examination body;

b) The goods export, import must take samples to serve the analysis or the monitoring to classify the goods at the request of the customs authority.

2. The sampling of the head of the customs authority, where the decision is made.

3. The procedure for export of export, import

a) The case of sampling at the request of a customs affidavit or customs authority is made available for export of export goods, imported (sample 11 /PLM/2013 Annex III issued by this message).

b) The case for the sample to be analyzed: The item of goods must be taken from the shipment itself of the analysis. The General Bureau of Customs specifically requires the sample of the goods, the sampling process for analysis.

c) The case of sampling at the request of a specialized examination agency is to take a sample at the entry door or where the goods are transferred to the store.

d) When sampling must have a master representative and representative of the customs authority. The case for sampling at the request of the specialized management agency must have additional specialized management agency representation (as defined by the specialized law law); the template must be validated and sealed by the parties; when the sample desk must have a table boundary and a signing confirmation of the parties.

4. Engineering taking the form in accordance with the direction of the Customs General.

5. Place of export goods export, import

The case for a prescribed sample at the point b 1 This is stored at:

a) The Analysis of the Analysis of the Export Goods of exporting, Import (later called the Classification Analysis Center) for the case for sampling to serve the analysis.

b) The customs authority on the case for sampling to solve other customs services.

6.

a) For the sample stored at the Classification Analysis Center: In the 90-day period from the date of the Analysis results Notice.

b) For the sample at the Customs Administration: In the 90-day period from the date of the cargo of goods.

7. The analysis object, the examiner and the sending of the analysis request, the monitoring for the classification of goods

a) The analysis object, which is set to classify the goods as the export of exported goods, imported (then called off as a commodity template).

b) To the analysis request, the examiner:

b.1) The customs agency where there is a requirement for analysis of the implementation of a cargo sample sent to the Division of Classified Analysis by the General Administration of Customs Enforcement for the items beyond the classification of the customs authority of the customs agency, must be used. the machine, the engineering device to determine the characteristic component of the sample;

b.2) The cases must be analysed by regulation at point b.1 7 This Article but the Center for Classification Analysis of the General Customs Administration has not qualified for analysis then the customs agency where required analysis of the sample goods to the career organization operation the technical service of specialized managers or the regulatory service business organization under the provisions of the Commercial Law (later called the regulatory agency) to the referendum on the correct regulation of the law and use the results of the monitoring of the law. determinate of these agencies to identify the name of the row, the code, the tax rate of the exported goods, imports.

The Directorate General of the Customs Service of the Division of the Center for Classification Analysis has not been qualified for analysis;

b.3) The applications that submit a request for analysis or regulation and use of the results of the analysis or the left-to-regulation with the regulation at this paragraph do not have the legal value to do the base classification base.

8. File request for analysis or referendum

a) File request for analysis:

A.1) The filing request for analysis by the customs authority where there is an established partition requirement, closing the unit's hybrid circle, sending the Center for Classification Analysis, including:

(1.1) Votes the analysis of analytics (according to model 12 /PYCPT/2013 Annex III): established in 2 major units, the unit requiring the analysis of the 01 copy and sent to the Center for Type 1 Classification Analysis;

.1.2) Technical documentation related: 01 screenshots;

A.1.3) The customs affidavit of export goods, importing required analysis. In fact, the actual test of the cargo must be noted for the results of the inspection of the customs office: 01 of the scans;

A.1.4) Commercial contract: 01 screenshots;

A.1.5) The certificate of the export of goods (if any): 01 screenshots;

A.1.6) Document manifest manifest of the profile: 01 primary.

A.2) The case requires the analysis to serve a predetermined service: On the basis of the organization of the goods provided by the organization, the individual has a predetermined request before the deposit code, the Bureau of Provincial Customs, the city where it received the specified offer profile 2. (according to the volume 13 /PYCPT-XĐTMS/2013 Annex III issued this to this message), the Customs Administration of China, sent the Center for Type 01 Subanalysis. The analysis profile sent the Classification Analysis Center is a pre-defined record of the number specified in paragraph 2 Article 7 of this.

b) The specified referendum profile: Implemendation of the regulation of goods.

9. Delivery, sample the goods and records that require the analysis or the specified referendum.

a) The customs authority asks for the analysis or referendum to be directly transferred or sent via a postal route, or a written authorization for the operator of the customs receipt of the goods and analysis of the analysis or the monitoring request to the Analysis Center. classification or agency.

b) The case of the specified referendum to serve in front of the code, on the basis of the notification text of the customs authority, the organization, the individual has the request for a predetermined number of the goods and the monitoring of the monitoring system for the authorities.

c) When you receive a sample of the goods and records that require the analysis, the Center Analysis Center must make a request for the analysis requirement (according to the number 14 /PTNYCPT/2013 Appendix III issued this message). The vote received a request for analysis to be established in 2 copies, the Center for Classification Analysis 1, which sends the customs authority to analyze, 01 copies.

During the 3-day period of work, the Center for Classification Analysis must submit a request for analysis to the customs agency that requires the analysis to be monitored.

d) The case of the commodity template and filing requires that the analysis do not meet the regulation, the Center for Classification Analysis must be notified by text, return the commodity template and records in a 3-day period of work, since the date of receipt of the goods and distribution requirements. Yeah, The customs authority where the analysis request is responsible for receiving records and samples of the goods to supplement by regulation.

10. Abort, return the analyzed goods template or the monitoring referendum.

a) Abort the analyzed goods template:

A.1) The Analysis Center, which categorically advances the destruction procedure on the forms of goods that have expired in accordance with the regulation, the readily available commodity sample, the chemical sample has been metamized or the commodity template is no longer able to save;

A.2) The cancellation of the specified commodity template must have the decision of the Prime Minister and must compile the sample of the sample. The decision and redaction of the sample are stored in accordance with the filing rules.

b) Return the analyzed goods template:

b.1) The case of the Vote requires that the analysis of the analysis set up at the Customs agency with a clear "return request", the Analysis Center, the classification that returns the sample to the customs agency or to the customs officer (if the Customs agency where the commission is required) the rights to the declarer of adoption of the template, for those that are able to return.

b.2) The unit chief decides to return the stored commodity template and is not responsible for the quality of the goods to those returned due to the impact of the sample analysis process.

b.3) The case of return of the goods template is also in the time of retention, the owner must have the document committed to not complaint the analysis results.

b.4) When returning the sample of the goods, you must compile a remodel (according to the 15 /BBTLMHH/2013 Appendix III).

c) The repayment of the goods has been made in accordance with the provisions of the existing law on the regulation of goods.

11. Release analysis results, classification

a) In the duration of no more than 10 days of work since the date of reception and the cargo form, the Center for Classification Analysis has the text of the analysis of the analysis of the Customs General for the Customs (according to the volume 16 /TBKQPT/2013 Appendix III issued this message).

Case of the case of the goods required to be analysed from 2 samples of goods or more complex goods, the need for more time of analysis, during the period of no more than 5 working days since the date of the shipment of goods and records of the goods required, The Center for Classification Analysis must inform the customs authority where the analysis is known and envisages the results of the analysis results. After the results of the analysis, the Classification Analysis Center has the text of the report that results in the analysis of the Customs General (under the order of 16 /TBKQQPT/2013 Annex III), with an analysis of the analysis profile.

b) The General Directorate General of the Directorate General of Customs issued a report of the results of the classification of goods (according to sample 17 /TBKQPL/2013 Annex III issued by this message) for a 10-day period of work since the date received the results of the results of the results of the analysis of the Chinese analysis. Classification analysis.

The text announces the classification results of the General Directorate General of the Customs General as the basis for determining the tax rate, which performs an item policy on goods of exports, imports; updated to the database, publicly on the site of electronic information and pressure. The most important in customs.

12. Notice the classification results for the case of export goods, the importation must be requiitalized in accordance with the regulation in order of .2 paragraph 7 This Article:

After receiving the regulatory results of the regulatory agency, the Customs Enforcement sends the results of the monitoring to the provincial customs service, the city where management is located. On the basis of the judging results, the Bureau of Provincial Customs, the city has a guided text on the classification of goods to determine the tax rate, implement a commodity policy on exports of exports, imports, while simultaneously sending the General Department of Customs 1 to sum up. on the customs website of the Customs industry.

13. The customs of the customs officer disagrees with the classification outcome of the customs authority, which makes a complaint according to the rule of law.

What? 18. Monitoring of export, import, transit; transit vehicle, entry, transit, transit, and export.

1. Customs oversight of export, import, transit, transit, transit, transit, transit through the border implementation stipulated at Article 26 Customs Law and Article 13, Article 14 No. 14 Decree No. 1. 154 /2005/NĐ-CP In addition, at this Smart Guide to the addition of customs oversight for export goods, imports put in or out of the customs monitoring area at the store as follows:

a) The responsibility of the customs officer.

Export goods, imported when entering or out of the customs monitoring area at the store, the customs officer must appear for the customs authority:

A.1) Customs affidavit:

A.1.1) For the export row the customs affidavit has been confirmed by the customs authority to have completed customs procedures;

(1.2) For imports as customs papers have been confirmed by the customs authority or the release of a cargo or order in terms of preservation; inventory of warehouses, warehousing of warehouse business, warehousing;

A.2) export goods, import.

b) The responsibility of the store customs detail.

b.1) The store customs department performs the monitoring of export goods, imported by regulation. Upon the discovery of export shipments, the imports have a sign of violating customs law regulations, the official store customs chief, the decision to test the practice of goods.

b.2) When monitoring of export goods, imports put in or out of the store area, the store customs details proceed:

b.2.1) Check out the performance of the customs affidavit;

b.2.2) Check out the number of symbols of the container, the customs of the customs (if any);

b.3) Processing the test results.

If the results of the test match, the customs officer confirmed, signed, stamped the public and returned the customs affidavit:

b.3.1) The customs affidavit was confirmed "The shipment passed the customs monitoring area" for export goods, imported through the sea-road door, inland waterways, air roads, railways;

b.3.2) The customs affidavit has been confirmed "Goods exported/imported" for export goods, imported through road doors, river roads, ports of transfer, transport area;

b.3.3) Border transfer of the store to export goods, import transfer;

b.3.4) The cargo table transfers the store from the external repository or from the CFS to the export door to the goods transferred from the external repository/CFS to the export door.

Where the test results are not suitable, depending on the specific case, the port customs officer guides the adjuvable adjuvability customs or processing under the current regulation.

The customs case is no longer valid as the customs procedure of the territorial customs must be cancelled in accordance with Article 31 of this Information, the store customs department requires the operator of the Customs Service to be registered as a sign for the cancellation of the affidavit.

c) For the goods of a re-export business of reexporting; export goods, import transfers, in addition to the prescribed evidence at the point of a 1 This Article, the customs officer must publish the case, the customs agency must carry out customs supervision. pursuits to Article 41 and Article 61 of this.

2. General Secretary General of the Directorate General of Customs for the specific guidelines and monitoring times for each type of store, each type of export of export, import, transit; transit, entry, transit, transit, and transit.

What? 19. Tax pay

1. Taxes for export goods, imports are filed in Vietnamese currency. In the case of foreign currency taxes, taxpayers must submit in a free currency conversion by regulation. The exchange of foreign currency issued to Vietnam according to the average exchange rate on the banks of the banks of the State of Vietnam issued by the State Bank of Vietnam at the time of the taxation.

2. The case must pay tax on foreign currency and is given tax paid when there is no official price before the notice or the release of the goods, the taxpayer is suspended by foreign currency or the Vietnamese currency; After the official price, the taxpayer receives Foreign currency payments from foreign customers, tax arbiter (if available) in foreign currency.

In the case of the Vietnamese currency, the foreign exchange rate was the average exchange rate on the foreign currency market by the State Bank of Vietnam at the time of the tax. This rate is also applied to the united states when the foreign currency is between the State Treasury and the customs authority.

What? 20. Tax Duration:

The tax filing deadline for export goods, imported made by regulation at paragraph 3 Article 42 Tax Management Law is amended, added at paragraph 11 Article 1 The amendment law, complements some of the provisions of the Digital Tax Management Law. 21 /2012/QH13 and instructed specifically as follows:

1. For imported goods is raw materials, supplies for the production of exports:

a) To be applied to a 275-day tax filing, since the date of registration of the customs testimony, the taxpayer must meet enough conditions:

A.1) There must be an export production base owned by the taxpayer, not the basis of a lease on the territory of Vietnam in accordance with the raw materials, imported supplies for the production of export goods (on the basis of a business commitment according to the denominated) 18 /CSSX-SXXK/2013 appendix III issued this message); Customs Enforcement must examine the actual production base for businesses with a risk sign under the guidance of the General Customs Administration.

2) There is export activity, importing during a period of at least 02 years of continuous calculation of customs regionship for shipment of raw materials, imported items for the production of export goods and in the 02 that were identified by the customs authority as:

A.2.1) Not treated for smuggling conduct, transporting unauthorized goods across the border;

(2.2) Not being dealt with tax evasion, commercial fraud;

A.3) Not to owe the overdue tax money, slow money filing, fines on export goods, imports at the time of the declaration of the affidavit;

(4) The state governing body is not subject to a violation of violation in the field of accounting for 2 years in continuity from the date of the return of the customs post onward;

5) Must make payments across the bank to the raw materials, imported items for export production. The payment cases are treated as payment through the same treatment bank as stipulated at the 4 Annex I issued with this Information.

In case of non-direct import, the trustee must fully meet the above and have an import mandate contract; the recipient of the import mandate must meet the conditions specified at point a.2, a.3, a.4, a.5.

Where the parent company imports, which is provided to subordinated member companies or importing member companies to supply units of members of the member company or in the importing member company to the other member company, the units are available. A member of the parent company, which is directly subordinate to the member company, the other member company must fully meet the conditions above; the parent company or the import member company must meet regulatory conditions at point a.2, a.3, a.4, a.5, and having to provide. for the customs agency where the membership of the unit of membership, the unit of subordination, has been prescribated with the tax authority.

b) The case does not meet sufficient conditions at this point, but is held credit for the tax bail to submit and meet the regulation stipulated at paragraph 2 Article 21 This term is the tax filing deadline under the bail deadline but the maximum is not too much. 275 days, since the day of the registration of the customs and non-payment of money in the deadline of bail.

c) The goods are raw materials, imported items for the production of exported goods that have been imposed on a 275-day tax filing date or extended to a tax filing deadline of more than 275 days but do not produce export or test goods, found not to meet enough. in terms of regulation at this point or export of products other than the time of the tax filing, the processing is as follows:

C.1) Internal consumption transfer: The taxpayer must submit enough taxes, the slow payment since the date of the initial importation of the imported customs customs to the date of the tax return to the number of goods transferred to the domestic consumption.

The case by the foreign side cancelation of the export contract or there is an illegal objective, the taxpayer must transfer the consumption of the domestic consumption by filing sufficient taxes on the transfer of the domestic consumption; the charge slows since the expiration of the tax return date. to the date of tax practice (for the case of transfer of domestic consumption other than the time of tax filing). The provincial customs department, the business base city of the business, looked at each case.

C.2) Reexport of materials, supplies: The taxpayer must calculate and pay for a slow payment since the date of the initial customs publication to the date of re-export. The foreign-made case of the contract to export the export contract for objective reasons is not calculated and does not have to pay for a tax delay. The provincial customs department, the business base city of the business, looked at each case.

C.3) Export the external product of the taxpayer: The taxpayer must charge and pay a slow payment since the expiration of the tax payday to the actual date of the product or to the date of the tax return (if the date of the tax practice prior to the date of the product's actual date of the product). In the case of foreign export, it is not calculated and does not have to pay for the tax rate.

C.4) The test, finding does not meet enough one of the regulatory conditions at the point of this paragraph: taxpayers must submit enough taxes and prescriptions from the date of registration of the imported customs customs to the date of the tax return and the prescribed violation of the statute. Oh,

2. For the temporary business goods-re-export

a) The taxpayer must submit an import tax before the completion of the temporary customs customs procedure. The non-taxable case, if the credit organization receives the tax amount required to submit and meet regulatory conditions at 2 Article 21 This Information, is to apply the filing deadline under the bail deadline but maximum not more than 15 days, since the date. The interim period of reintroduction (not applicable to the deadline extension time-reintroduction) and non-payment of delay in the bail deadline.

b) The case of reexporting beyond the bail deadline is required to pay a slow payment since the expiration of the bail deadline to the date of the return or to the date of the tax return (if the date of tax return before restarting date).

c) The case has been applied to the taxpayer deadline under a bail deadline but transfer of the domestic consumption must submit enough taxes, recharge the tax return deadline for the goods transfer of domestic consumption and have to charge slowly submitted from the time of completion. Customs, customs, customs, and customs.

3. For export goods, import by regulation at a point of 3 Article 42 Tax Management Law is amended, added at paragraph 11 Article 1 The amended Law, which adds some of the provisions of the Tax Management Law. 21 /2012/QH13 The taxpayer must pay taxes before the agency or the release of the goods.

The case is held credit for the amount of tax bail must submit (the maximum bail deadline is 30 days, since the date of the customs post) and meet the eligilist stipulated at 2 Article 21 This Information, then the filing deadline is the bail deadline but in the event. The time of bail must be paid a slow payment since the day of the announcement or the release of the order to the date of the tax return. The slow money submitted by regulation at Article 106 Amendment Law, which adds some of the provisions of the Tax Management Law 21 /2012/QH13 And guidance at Article 131 of this.

4. The statute of limitations on some of the particular cases, except for the case of being handed down payment of the prescribed debt tax at paragraph 25 Article 1 Amendment Law, adds some of the Tax Management Law No. 21 /2012/QH13:

a) export goods, importing customs documents once for export, importing multiple times the time the tax filing is made by regulation and applicable to each export, import;

b) The exported goods, imported to the customs of the customs authority, but were suspended by the state authority to investigate, pending treatment of the taxon period for each of the specified cases, but counted from the date of the home agency. There is a written authority that permits the release of the cargo that has been suspended.

c) The imported goods serve directly to the security, the defense has been reported or released, during the tax-free wait period if the inspection, which determines the goods not subject to the tax-exempt object, must submit enough taxes, recharge. Tax payout and slow money filed since the date of the announcement or the release of the goods to the date of the tax return and the prescribed violation of the prescribed violation (if any).

Imported goods serve directly to scientific research, education, training belonging to the tax-exempt object, during the tax exemption, the taxpayer must commit to making the final decision of the General Secretary General of the Customs Office on the amount of money. Taxes must be filed. The test case, which determines whether goods not subject to tax-exempt object, must submit enough taxes, recharge the filing of taxes, and slow money filing since the date or release of the goods to the date of the tax return and the prescribed violation. (if any).

d) The case of declaration of filing a lack of tax returns is the date of registration of the customs testimony (for goods being raw materials, imported items for the production of export goods) or as the date of the completion of the customs procedures for the import of goods. (for the goods of entry-re-entry) either as an official date or release date (for other goods).

5. For the customs affidavit filed prior to July 1, 2013 but the following or the release of the following on 1 July 2013, the applicable tax filing deadline applies at paragraph 11 Article 1 of the amended Law, which complements some of the provisions of the Digital Tax Management Law. 21 /2012/QH13.

6. The filing deadline for the amount of tax is set

a) The customs posts registered since July 1, 2013, the customs agency that set the amount of taxpayer money must submit, then the tax filing deadline for the amount of tariff money is the date of registration of customs for goods as raw materials, imported items to produce goods. Export. In the case of an income-to-return business, the tax filing deadline for the specified tax amount is the date of the completion of the temporary customs procedure. For other goods, the tax filing deadline for the specified tax amount is the date of the announcement or the release of the goods;

b) The customs posts were registered before July 1, 2013, but the customs agency issued a decision to issue the tax after 1 July 2013, the deadline for the taxpayer to be issued as the date of the customs authority issued a decision to issue a tax.

7. The statute of limitations on exporting crude oil, goods imposed on self-defense tax, anti-sales tax, anti-grant tax on the stipulation at point 3 Article 42 amended, added at paragraph 11 Article 1 The amendment law, supplemalizing certain provisions of the Law. Tax management 21 /2012/QH13 According to this, the taxpayer must pay taxes before the agency or the release or to have the credit of the credit organization. The case is held by a conserved credit during the period of bail to pay a slow payment of 0.05% per day. The maximum bail deadline is 30 days, since the date of the customs post. The conditions are made under the provisions of Article 2 of this Article 21.

8. The tax filing on the case has not yet been officially priced at the time of the customs or the release of the goods: The taxpayer must pay a tax on the declaration price prior to the notice or release of the goods or must have the credit of the credit organization. The conditions are made under the provisions of Article 2 of this Article 21. In the deadline of bail the taxpayer must pay a slow payment of 0.05% /day on the amount of the slow tax return.

The case where the amount of tax payout or the amount of tax is prepaid before the notice or release is less than the amount of tax must submit when the official price is paid, the taxpayer must pay the amount of tax arbitrates between the tax money submitted at the official price. and the price of a property (if any) at the time of the official price point, it is not to pay a slow payment on the amount of money that arbitrates between the tax number must submit to the official price and the price of a temporary price. The conditions are made under the provisions of Article 2 of this Article 21.

The case where the amount of tax paid or the amount of tax is prepaid before the notice or release of the goods is greater than the amount of tax paid in the official price, then the treatment of the taxpayer money is carried out by regulation at Article 26, Article 130 of this.

9. The deadline for valuing the value added to the device, machinery, specialized transport located in the technology and construction supplies of the type in unproduced water that is required to be imported to create fixed assets; raw food production raw materials are used. livestock, livestock feed, fertilizer and pesticides imported by regulation at point 3 Article 42 is modified, added at paragraph 11 Article 1 The amendment law, addition to some of the provisions of the Tax Management Law No. 2. 21 /2012/QH13 And the instructions on this 2 Article 21.

What? 21. Tax of the tax money must submit

1. The bail of the tax amount must be submitted in one of two forms: private bail or general bail.

a) Privacy is the organization of credit activities under the provisions of the Law of Committed Credit Organizations to fully implement the obligation to submit tax money to a publication of export, import, and export. The case has been held on bail but the expiration of the bail that the taxpayer has not paid the tax and the delay paid (if any) the organization receives the responsibility of paying enough tax money, the slow money filing on the prescribed tax taxpayers. Paragraph 11 Article 1 Amendment Act, which adds some of the provisions of the Tax Management Law 21 /2012/QH13; Paragraph 2 Article 114 Tax Management Laws.

b) The general guarantee is the commitment to the full implementation of the obligation to pay the amount of tax money to two export goods exported, imported to one or more customs details. The general bail is subtracted, which is restored to the level of bail corresponding to the amount of tax paid. The application of general bail at many customs agencies is implemented when the customs agency deploes the electronic information system and the mechanism of a VNACCS/VCIS customs door.

The case has been held on bail but expiration of the bail deadline for each one by which the taxpayer has not paid taxes and the money is slow to submit (if any), the credit organization receives the responsibility of paying enough taxes, the slow money to the applicant. Tax on paragraph 11 Article 1 Amendment Act, which adds some of the provisions of the Tax Management Law 21 /2012/QH13; Paragraph 2 Article 114 Tax Management Laws.

2. The accepted customs authority applies if a full response of the following conditions:

a) The taxpayer condition is applied to bail:

A.1) The taxpayer has a equity of 10 billion or more or more (according to the previous year's financial report adjacent to the year of customs registration), which has export operations, the minimum import of 365 days as of the date of the registration of the customs post for the export shipment, imports. -No. In the time 365 days onwards, since the date of the registration of the customs sheet for the export shipment, the import was identified by the customs authority as:

A.1.1) None of the list has been dealt with in terms of smuggling, transporting unauthorized goods across the border of the customs authority;

A.1.2) None of the list has been dealt with tax evasion, tax fraud by customs authorities; and

A.1.3) No more than twice the processing of other violations of customs (including false testimony resulting in a lack of tax dollars that must submit or increase the amount of tax is exempt, decreased, completed, uncollected) at the expense of the Expenditure Expenditure. customs of the Administrative Breach Disposal Law;

A.2) Not on the list also owes the overdue tax money, slow money filing, fines at the time of the registration of the customs post;

b) The patron of the credit organization is established and operates under the Law of credit organizations that specify the amount of tax that performs bail, the bail deadline, the commitment to the customs agency concerned about ensuring the ability to perform and be responsible for filing. Enough tax and money to pay for the taxpayer at the expiration of the deadline, but the taxpayer hasn ' t paid taxes;

3. Procedto for private form of bail

a) As a procedure for the export shipment, importation, if the implementation of the taxpayer's taxpayer to submit the guarantee of the credit organization to the customs authority.

b) The private warranty content is made in accordance with the number 19 /TBLR/2013 Appendix III issued this Privacy.

c) The customs authority checks the instructions under the guidelines at paragraph 2 This, the secretariat in the form and the handling of the bail are as follows:

C.1) Define the statute of limitations on the deadline of bail but not too long specified in paragraph 3 Article 42 The Tax Management Law is amended, added at paragraph 11 Article 1 The amendment law, which adds some of the provisions of the Tax Management Law. 21 /2012/QH13;

C.2) The case of a bail tax amount less than the amount of taxpayer money must submit, the Secretary of the Bureau of the Customs Bureau decides to take the amount of goods corresponding to the amount of tax that is secured and held accountable to the law on this handling. Where the taxpayer wants to be concerned for the entire shipment, the taxpayer must submit the amount of unsecured income tax before receiving the shipment;

Where the import of imported goods is said to leave, the liquefied gas has a less bail amount than the amount of tax must submit, the Customs General Bureau of the Customs Bureau decided to pass the maximum number of goods not too much to the amount protected. Take it

C.3) The case does not fully meet the bail conditions, the customs agency has the written notice of refusing to apply bail to the taxpayer. The case questioned the integrity of the bail secretary, with a written exchange with a security credit organization to verify.

d) Track, handle bail:

d.1) Over the expiration of the tax return but the taxpayer does not pay up the amount of taxpayer money, the credit organization receives the responsibility of paying enough tax and money down payment (if any) in place of the taxpayer.

d.2) The customs agency is responsible for monitoring, the governor reminds the taxpayer, the credit recipient that receives enough tax money, the slow money into the state budget in accordance with the regulation.

The customs agency where the violation of the credit organization receives bail is liable to inform or on the electronic data system (if there has been an electronic data system) for customs units across the country to not accept the Mail. bail of this credit organization and inform the authorities for the prescribed treatment.

d.3) The case of the taxpayer and the credit organization receiving bail at the same time the tax returns, the slow payment (if any) the tax money, the slow payment, the refund is reimbursable for the bail-receiving credit organization.

4. Procedto for common form of bail

a) Before the procedure for exporting goods, importing, the taxpayer has the text to submit the Customs Customs Bureau where the declaration of the declaration is generally given the general bail for the imported goods according to the number 20 /ĐBLC/2013 Annex III issued this message;

b) General Security Content implemented by model number 21 /TBLC/2013 Annex III issued this message;

c) The customs authority where the application of the affidavit checks the instructions for instructions on this 2 Article. The case meets sufficient bail conditions that accept general bail for export-export goods, the importation of the registered taxpayer in the period of time the offer of the taxpayer recommended to be written on the Security Letter, which determines the filing deadline. Tax on the deadline for each shipment in accordance with the regulations.

In case of failing to meet the conditions of bail, the customs agency has a written refusal to apply the bail and inform the taxpayer.

The case questioned the integrity of the bail secretary, the customs agency with the exchange text with the guarantee credit organization to verify, process by regulation.

d) The case of the remaining bail amount is less than the amount of tax that must submit the same treatment as stipulated at c.2 paragraph 3 This Article;

The tracking, execution of the bail process is similar to this 3-Article and must follow up, ensure that the amount of tax per bail must be smaller or equal to the balance of the general bail and to be restored to the level of bail corresponding to the tax number filed. of the affidavit using bail. The remainder of the bail letter was grounded on the initial limit of the bail mail (-) the amount of tax that made the public bail (+) the amount of tax that had submitted to the State Budget for the declarers that carried out general bail;

e) The case of a credit recipient credit organization has text that offers to stop using general bail (unequal): The customs agency when receiving a written offer to stop the general bail of the credit recipient, stop using that common bail. condition of the tax money, the slow money, the fine (if any) of the newspapers that used that general bail have been submitted enough to the state budget.

5. The case of tax bail by the electronic method of the signed commercial banks, the coordination agreement with Customs General: When receiving information the amount of tax bail at the commercial bank through the electronic payment system on the port of the bank. The electronic payment of the General Bureau of Customs, the Customs Administration updated the Bureau of Customs's database and accepted the information of the cargo. The monitoring process, the execution of the warranty is similar to point 3 and point 4.

What? 22. Location, form of tax filing

1. The taxpayer pays taxpayer money, slow money, fines and other proceeds to the export goods, which imports directly into the State Treasury or into the customs account of the customs authority set at commercial banks or through the bank ' s bank. trade, other credit organizations and the service organization by regulation at paragraph 1 Article 26 of the digital decree. 83 /2013/NĐ-CP.

2. The case of taxpayers paying taxpayer money, slow money, fines and other proceeds by cash but the State Treasury does not hold a fall point at the customs procedure, the customs agency where the customs post performs the amount of taxpayer money. by the taxpayer to submit and transfer the entire amount of tax that has taken to the State Treasury by regulation.

3. The case at the time of the registration of the customs post, the taxpayer has debt-owed, money-down debt, fines and other proceeds at other customs agencies and would like to submit to that debt at the customs agency where the customs procedure; the applicant Tax of self-declare and pay at the Treasury point or for the customs authority where the State Treasury does not.

4. State Treasury, credit organization, service organization responsible for issuing money to the state budget for the taxpayer under the provisions of the Ministry of Finance.

The customs authority is responsible for the receipt of receipt of the taxpayer under the provisions of the Ministry of Finance in the case of a cash tax collection. In the case of tax revenue, the Customs Department where the income is responsible for faxing the receipt of tax revenue to the Customs Administration where the tax is owed to the Customs of Customs where the tax debt business is written by the procurement and disposal of regulations.

5. The customs authority openers account of the collection of taxes, lower money, and other proceeds for export goods, imports at the signed trade banks, the coordination agreement with the General Bureau of Customs. After completing the procedure of collecting money from the taxpayer to the customs account of the customs authority, the trade bank concluded and transmitted the information, the data on the number collected the State budget for the customs authority, the State Treasury and the implementation of the steps. according to the state budget collection coordination process between the State Treasury-the Internal Revenue Directorate-General Customs and Commercial Banks. When the information was received from the commercial bank account, the customs office updated the accounting system, the accounting system and the tax payer owed to the taxpayer.

The case of taxpayers who submit directly at the customs agency, State Treasury, credit organization and service organization (unconnected to the e-tax payment system) is in the period of 8 hours of work, since the taxpayer ' s tax collection, the agency said. Customs, State Treasury, credit organization, and service organization are responsible for the implementation of the tax payer ' s collection of taxpayers into the state budget collection account or the deposit account of the customs agency at the State Treasury for the amount of money. tax of raw materials, imported items to produce export goods, entry-to-re-export, temporary goods-re-entry, or filing into the House budget. You know, water for other cases.

The case of cash levers in the deep, remote region, the island, the difficult travel zone is the 5 working days, since the taxpayer's tax collection.

For the amount of taxpayer money deposited in the customs account of the customs agency at the State Treasury, periodically months after the accounting checkpoint, if too 135 days from the date have been paid tax but the taxpayer has not yet filed a decision, the customs agency issued. The decision to transfer money into the state budget by regulation.

What? 23. Blisters on the case of having to monitor, analyze, classify goods

For the right case, analysis, classification, classification of technical standards, quality, quantity, strain to ensure the correct tax calculation (such as the identification of the name, the number of goods according to the list of taxes, quality, quantity, Technical standards, old status, new import of imported goods ...

If the results of the judging, analysis, other commodity classification compared to the taxpayer ' s declaration lead to a change in the amount of tax money must submit, the customs agency performs a tax issue to pay tax taxpayers according to the results of the judging, analysis, classification. merchandise and implementation of the tax filing deadline for the difference between the amount of tax money must submit and the amount of tax in accordance with the declaration of the corresponding implementation of each commodity by regulation at paragraph 11 Article 1 Amendment Law, which adds some of the Law Management Law. Taxes. 21 /2012/QH13.

What? 24. The order payment of taxes, slow money, fines

1. The order of payment of the tax money, the slow money, the fines are made to the tax credits, the slow payment, the fines that have come forward and must be done in order stipulated at Article 45 of the revised tax management law, added at paragraph 12 Article 1. The amended law, adds some of the provisions of the Tax Management Law 21 /2012/QH13, In it:

a) The debt tax rate, the overdue overdue payment of the subject applicable to the coercated measures is an overdue debt of 90 days, since the expiration of the tax rate expiration date;

b) The debt tax, the overdue overdue payment of the subject of the applicable law is an expired 90-day debt, since the expiration date of the tax;

2. The State Treasury, the customs agency that coordinates the exchange of information about tax collection, slow money, fines to determine the order and fall in the correct order of regulation, namely the following:

a) The customs agency monitors the taxpayer ' s tax debt situation, instructs the taxpayer to submit in the right order, build up the data-saving system for the taxpayer to self-torture and accept tax on the correct order;

b) The evidence from paying taxpayer money, slow money, the taxpayer's fine, the State Treasury accounting for the state budget and the rotation of the evidence, the details of the payments to the customs authorities know to monitor and manage;

c) The case of taxpayers paying taxes, slow money, untrue fines, the customs authorities that regulate the amount of tax paid, sent the State Treasury to adjust, and informed taxpayers about the amount of tax money, the slow money. file, the fine is adjusted; or ask the taxpayer to submit the tax credits, the slow money filing, the other debt remaining in the correct order of payment. Export goods, export of the export bill, new imports arise only when the taxpayer is no longer in debt overdue for tax money, slow money filing, fines;

d) The case of taxpayers who did not record the amount of money paid for each type of taxpayer money, the slow money, the fine on the evidence from paying taxes, the customs authority of the tax rate, the money was slow, the fine was obtained in order, and informed the House Treasury. You know, the water knows to collect the state budget and inform the taxpayers.

What? 25. Tax Edition

1. The tax-driven valuation in this privacy is that the customs authority that imples the powers to define factors, tax bases, and taxes, inform, ask taxpayers to pay the amount of tax due to the customs authority identified by the customs authorities. At the expense of these two things.

2. Customs Enforcement performs tax imposition in the prescribed cases at paragraph 3 Article 33 Protocol No. 83 /2013/NĐ-CP .

3. The taxation regulation must follow the rules of regulation at Article 36 Tax Management Law.

4. The base for customs customs authority is the amount, tax value, export of goods, export tax rates of export, import, special consumption tax, valuing value tax, environmental protection tax, self-defense tax, anti-sales tax, anti-aid tax. granting of export, import; tax rates; regulatory tax rates and information, other databases stipulated at paragraph 2 Article 39 Tax Management Act, Article 35 Decree 83 /2013/NĐ-CP And the instructions on this Part V section.

5. The authority to issue a prescribed tax in accordance with Article 33 Digital Protocol 83 /2013/NĐ-CP.

6. Procedto, tax-planning

a) India ' s plan to tax on the goods of exports, imports are made during the customs procedure or after the goods have been adopted or the release of the goods;

b) When implementing the tax issue, the customs authority must issue the amount of tax that must submit or issue each relevant element (quantity, tax value, code, tax rate, export, rate, valuation etc.) as the basis for determining the total amount of tax payable, exempt, decreased, complete (uncollected) of each item, the customs affidavit prescribed at Article 34 No. 83 /2013/NĐ-CP.

The case of striking each element involves determining the amount of tax payable, the customs agency must calculate the amount of tax that must submit corresponding to the issue of the issue and inform the taxpayer that along with the result of the factor issue related to the identification. The tax rate must be filed.

c) The procedure, the specific sequence:

C.1) Identification of the object belonging to the object must specify a tax in the instructions at paragraph 2;

C.2) Define the way the tax valuation is prescribed at Article 34 Digital Protocol 83 /2013/NĐ-CP and do the following:

C.2.1) The case of striking the total amount of tax must submit:

-Check, identify the tax grounds (quantity, value, rate, origin, code, tax rate) according to the provisions of the law on taxes and other laws that are relevant;

-The total tax amount must be filed; the amount of tax arbitrates between the amount of tax must submit to the amount of tax issued by the taxpayer, which has calculated and has submitted (if submitted);

-Enacted the decision to issue a tax, enacted a decision to punish the administrative violation (if any).

C.2.2) The case of specifying each of the relevant factors as the basis of determining the total amount of taxes must submit:

-Check, determine the correct, legal, guarantee.

-Determine the timing of tax and/or tax bases (quantity, value, tax rate ...) on the basis of the relevant element of the relevant element and the regulation of the law on taxes, other legislation relevant. The case does not determine the timing of the tax and/or tax bases for goods and the type of purpose conversion used in different customs documents, then the amount of the amount of tax is calculated as the average tax amount according to the rules of the documents. The law was in effect at the time of the registration of the customs affidavit.

-The amount of tax money must be filed; the amount of tax arbitrate between the amount of tax proceeds must be filed with the amount of tax issued by the taxpayer, which has calculated and has submitted (if submitted); determines the amount of the delay in accordance with the provisions at Article 131 of this.

-Enacted the decision to issue a tax, enacted a decision to punish the administrative violation (if any).

7. Customs and Customs

a) When the tariff of customs duties the customs authority must issue a decision to issue a tax valuation by a sample of 01 /QĐAĐ/2013 Appendix II issued this message, while submitting to the taxpayer in time 8 hours of work since the signing of the tax-issue decision;

b) The case of the amount of tax given by the customs authority greater than the actual tax amount must submit by regulation, the customs authority must refund the amount of money submitted;

c) The case of the customs agency with the basis of determining the decision was not correct, the decision to cancel the decision to destroy the decision by order 02 /HQĐAĐ/2013 Annex II issued this and damages the damage to the taxpayer in accordance with or decision to resolve the complaint of the state agency with jurisdiction or conviction, the decision of the Court.

8. The taxpayer ' s responsibility

a) The taxpayer is responsible for paying up enough of the tax amount, the amount of tax evasion, the amount of tax fraud issued by the customs authority, according to the correct regulation at Article 107, 108 and 110 revised tax management laws, added at paragraph 33, 34, 35 Terms 1 Amendment Law In exchange, some of the provisions of the Digital Tax Management Law 21 /2012/QH13.

Taxpayers who have infringed on tax legislation are subject to regulation. The statute of sanctions violation of the applicable tax law at Article 110 of the Tax Management Law is amended, supplematuation at paragraph 35 Articles 1 Amendment Law, which adds some of the provisions of the Tax Management Law. 21 /2012/QH13 and the Government's regulations on sanctipation of administrative violations and the enforcement of the execution of administrative decisions in the customs sector.

b) The case does not agree with the customs decision of the customs authority, the taxpayer still has to submit that tax amount, at the same time the right to ask the customs authority to explain, complaint, or sue for the tax-regulation under the law of law. A complaint, a lawsuit.

What? 26. Deal with tax money, slow money filing, prepaid fines

1. Tax money, slow money filing, fines on exporting goods, imports are considered to be submitted in the cases:

a) The taxpayer has the amount of taxes, the slow money, the fines that have paid greater than the amount of taxes, the slow money, the fine paid to each tax on the 10-year term since the payment of the state budget is offset the amount of taxes, the slow money, The fines are payable to the amount of taxes, the slow money, the fine, the fine is owed, even the compensation between the taxes together; or the amount of the tax money, the deduction, the right to submit the next tax return; or the refund of the tax, the slow payment, the money. The penalty is handed over when the taxpayer no longer owes the tax money, the slow money, the fine; unless the case is not exempt due to the execution of the decision. The law of taxation of the tax governing body or state authority has jurisdiction in paragraph 2 Article 111 Tax Management Law;

b) The taxpayer has the tax amount completed by law on export taxes, import taxes, valuables tax, special consumption tax, environmental protection tax, self-defense tax, anti-sales tax, anti-allowance tax.

2. Records, procedures for the amount of tax on the specified tax rate at the point b 1 This does follow the instructions in section 6 Part V This message.

3. Processing for the amount of taxes, the slow money, the penal penalty stipulated at the point a 1 This Article is instructed as follows:

a) Profile includes:

A.1) The Convention offers to handle the taxpayer money, the slow money, the fine stating the amount of taxes, the slow money, the filing fines; the amount of taxes, the delay, the fine should submit, the amount of tax, the slow payment, the actual fines have submitted; the reason for submission, The offer is: 1 primary;

.2) customs records and other papers, other documents related to the amount of taxes, slow money filing, prepaid fines: 01 screenshots;

.3) Evidence from paying taxes, paying for a slow payment, submission of: 1 snapshot, the main publishing process for the reference.

b) The customs authority where the taxpayer has the amount of tax, the slow money, the payment of the submission is responsible for receiving, checking the filing by the taxpayer, which treats the original customs records at the unit, determining consistency, validity and accuracy, correct the rules of the case and process as follows:

b.1) The case of actual determining the amount of tax money, the slow money, the fine paid greater than the amount of tax, the delay paid, the penalty must submit; the taxpayer ' s prescrip was correct, the board decided to refund the tax, the money slowed, the fines filed. sample 03 /QĐHT/2013 Appendix II issued this message;

b.2) The case of actual determining the amount of tax money, the slow money, the fine paid greater than the amount of tax, the delay paid, the fine should submit but the taxpayer ' s testimony on the amount of tax money, the slow payment, the uncorrect filing fines are equal notice. text to the taxpayer who knew and issued a decision to refund the tax, the slow money paid, the extra fine of submission in accordance with the amount of tax, the slow payment, the right to the correct submission penalty;

b.3) The case of actual identification without the amount of tax, the slow money, the fine paid greater than the amount of tax, the slow money paid, the fine must submit; the official written customs authority for the taxpayer, stating the basis of the identification without the amount of tax, The money was slow, the penalty was filed.

c) The deadline for the customs authority to dispose of the profile at this b point is 05 working days, since the date received enough records to return the tax money, the slow payment, the payment of submission;

d) On the basis of a refund of the tax refund, the slow currency, the payment penalty; the customs authority where the taxpayer had the amount of tax, the delay paid, the fine paid the payment of the amount of tax, the slow payment, the filing fines and stamped on the affidavit. The original customs were filed by the taxpayer: " The tax return, the money is slow, the fines are filed. Yes, according to the number of decisions ... the date ... the month ... the year ... of ... " (according to the number 14 /MDHT/2013 Appendix II issued this message) and why 01 copies have submitted this payment to save the tax refund file, return the original customs affidavit to the taxpayer who simultaneously executed instructions on this Article 130.

4. The authority decides to refund the tax returns, the money is slow, the customs charge: The customs office where there is a tax return, the money is slow, the penitentiation pays the decision to refund the tax, the money is slow to pay, the fine by the taxpayer to the taxpayer.

5. The handling of the value of the value added in the value of the value added in the direction of the 4 Article 130.

What? 27.

1. For export goods, the import must be specified to determine whether to be exported, imported or not that the customs person has the requirement to give the goods to the preservation:

a) The customs chief of the customs department where the declaration is accepted only to the operator of the customs officer who gives the order of the preservation at the specified locations at the point of b.1 paragraph 2; The observer is responsible for preserving the commodity status in the waiting period. The judge.

b) The base of the resulting action, the customs officer confirming the information of the goods or the report of the Chief of the Customs Administration in accordance with the provisions of the law.

2. For imported goods must examine quality; animal testing, plants, health; food safety checks (the following call for a specialized examination).

a) The goods must be tested:

The audits is done at the store; the case must be auditable at the domestic audit site, the agency customs agency confirmed by the audit agency at the audit register, or the Vegetation Solution (for the available goods). Plant origin), or Freight Paper (for fisheries, aquatic products), or other paper to address the delivery owner. The test agency is responsible for monitoring, monitoring of goods during transportation, testing, and preservation of the test results by the provisions of the Ministry of Health and the Ministry of Agriculture and Rural Development.

b) The goods must check for food safety, quality check:

b.1) The customs chief minister where the declaration of the affidavit decides to give the customs to the customs concerned at the following locations:

b.1.1) The store where goods import.

b.1.2) The domestic port (ICD), the foreign port or location of the export of export goods, imports under the supervision of the customs authority in the case of the customs affidavit required to give the order to the preservation and be approved by the inspection agency. Yeah.

b.1.3) The location of the examination by the written examination of the specialized examination body:

The case of specialized examination cannot be performed at the store, which must be brought back to the work leg, the plant to install or return to the inspection facilities of the specialized inspection agency, if the specialized examination agency has a proposed text allowing the person. Customs were transported to these locations and was responsible for monitoring, managing the cargo until it was confirmed by the customs agency, the Bureau of Customs and Border Patrol, and the Department of Customs and Border Patrol. The location on the recommendation of the expert inspection agency.

b.2) The responsibility of the customs affidavit:

b.2.1) Transport goods to the location of the preservation and delivery site for the Customs Governing facility where the location manager or transport to the inspection site at the recommendation of the specialized inspection agency.

b.2.2) The case of specialized inspection agency needs to open the seal for specialized examination, then the customs officer informs the Bureau of Governing Customs management to open the seal, monitor the goods and sealing after the end of the examination. I mean,

b.3) The responsibility of the Customs Administration where the declaration of the affidavit:

b.3.1) The vehicle is vehicle-carrying or sealing the goods;

b.3.2) Setting up the Table for the Department of the Customs Governing Body of the goods or tables for the specialized inspection agency in the case of the goods being transferred to the test site on the recommendation of the specialized inspection agency.

b.3.3) is responsible for monitoring the customs records of shipments that are brought to the site of preservation until it is adopted.

b.4) The responsibility of the Department of Customs Administration of the preservation of the goods:

B.4.1) Continue to compile the Table of Customs's intersection where the application registers the affidavit to carry out the monitoring of the goods during the course of the maintenance wait for a specialized examination or to wait for the results of a specialized examination.

b.4.2) The monitoring of the goods, warehouses, the store where the goods reserve waits for specialized inspection results until it is adopted.

b.4.3) Resolve for the operator of the receiving row after confirmation of the Customs of the Customs Department where the affidavit is registered.

c) For imported goods that have just been audalized, food safety checks, customs management, such as imported goods, must be audalized at a point of 2 This.

d)

d.1) The case of specialized test results in the import condition, the customs office where the registration of the affidavit confirms the specified goods information at paragraph 2 of this Article 29.

d.2) The case of goods does not achieve import conditions:

d.2.1) Reprocessing: A specialized management agency ' s conclusion to the recycling of goods, customs officials confirm "goods are recycled in digital ... day ... day ..." on the customs department, handing over the customs of the customs officer to recycle; the school. The shipment was preserved in the quarantine zone, or the repository, the customs officer who carried out the authority's text in the jurisdiction of the authority.

After recycling, if the specialized inspection agency concludes the import of imported goods then the customs office where the customs register confirms the information; the case does not reach the import condition, then handle the guidelines at the point of 2 Article 2. Hey.

d.2.2) Forcing Destruction: A specialized management agency's conclusion of the destruction of cargo, customs officials confirmed "The goods are destroyed in the digital text ... date ..., the receipt of the destruction of daily goods ..." on the customs department to complete the procedure. Customs.

d.2.3) Forcing Re-export: A specialized management agency ' s conclusions about the forced re-export of goods, Customs Expenditures where import procedures resolve the procedure for reexporting of goods by regulation. When the procedure is completed, the record number, the date of the text that is forced to re-export to the import and save the text is forced to re-export into the shipment import profile.

The customs agency coordinates with the specialized management agency in providing information, customs records; participation in the advisory board, handling and other related matters when required.

The provision of the order for preservation at this applies to both export shipments, importing the implementation of the electronic customs procedure under Article 15 of the Digital Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

What? 28.

1. Goods are allowed to export, import but have to determine price, a monitoring, analysis, classification, to determine exactly how the tax number must submit to the release after the owner has taken tax obligations or is held on a conservative credit. Tax money on a self-declared basis, tax.

After the results of the results determine price, regulations, analysis, classification, the Customs and Customs Administration where the registration of the public division of the public division controls the tax return examination, the execution of the administrative violation (if any) and validation of the goods as prescribed at Article 1. This is 29.

The case of goods is concerned on the basis of a monitoring, analysis, classification, analysis, analysis, classification, which is applied to the shipments of the goods itself, as the business as the importation procedure then at the same customs bureau. Wake up, city. This guide does not apply to the monitoring to determine the amount.

The number of arbitrate increases (if any) after the price of the price is determined, the analysis of the taxpayer must pay a slow payment under the regulation at Article 106 of the amended Tax Management Law, complemcated at paragraph 22 Article 1 The amendment law adds some of its provisions. Tax management law 21 /2012/QH13 And guidance at Article 131 of this.

2. The case of a commodity owner being treated for administrative violation of customs with a form of fines, the goods are concerned if the owner has submitted enough fines or held a bail credit on the amount of fines required to make a decision on the body ' s trial. Customs or state agency has jurisdiction.

3. Customs Chief of the Customs Department where the customs register decides to release the shipment.

What? 29.

1. The goods are concerned in the following cases:

a) The goods are adopted after the customs of customs;

b) Lack of some evidence from the customs records but is agreed by the Chief Minister of Customs for a deadline;

c) export goods, imports are applied to the prescribed tax deadline at paragraph 11 Article 1 The amended law, the addition of some Article of the Tax Management Law and guidelines at Article 20 This paragraph or goods of the property must pay the tax before receiving it. not submitted, filing not enough tax credits must submit in the prescribed period but are given credit for the amount of tax money that must submit.

d) The goods must examine the specialization of the information if there is:

d.1) Test-free notice; or

d.2) The professional test results in response to management requirements for imported goods of the specialized examination body; or for example.

d.3) The conclusion of the specialized management agency or the handling decision of the state agency with jurisdiction over the shipment is allowed to be imported.

Exports of the subject are tax-exempt or non-taxable or export tax rate of 0%;

e) The imported goods serve directly to the security, the defense is concerned with the conditions:

E.1) There must be a text of the leadership of the Ministry of Public Security, the Ministry of Defense confirms goods of imports to serve directly to security, defense, subject to the import tax exempt subject, not subject to the valuing value tax subject;

E.2) Must prescribe sufficient consumption tax, environmental protection tax, and other taxes under the rule of law (if any).

g) The imported goods serve directly in the anti-disaster prevention, epidemics, emergency relief being informed with the condition:

g.1) There must be a text of the Ministry of Governing Validation of the goods serving for the purpose of disaster prevention, epidemics, emergency relief.

g.2) Must prescribe sufficient tax-related taxes on the case of taxable subject cases.

h) The imported goods are the humanitarian aid, the non-reimbursable aid is adopted if the notification receives the aid of the ministry of the host.

2. The authority to determine the following:

a) The customs of the customs regionship of the customs decision making matters for the goods are exempt from the practice of goods of goods;

b) The chief minister of the department of customs inspection customs inspection of the customs of the customs of the customs decision to be concerned with the case of export goods, the importation must be of actual examination.

What? 30. The facility to determine the exported goods

1. For goods exported through the sea-road window, the domestic waterway is the export of exported goods that has been the customs procedure and has been confirmed by the Bureau of Customs Administration to confirm "The cargo through the monitoring zone", the delivery of the line to the export vehicle. Yeah.

2. For the goods exported through the air-air store, the railway is the export commodity that exported customs and was confirmed by the Bureau of Customs Administration to confirm "The cargo through the monitoring area", the shipping certificate has been classified. The transportation of the scene.

3. For goods exported through road-to-road doors, river roads, shipping ports, shipping areas, supply goods for ships, flying boats or export goods transported along with passengers appearing through the air store (no transport is available). single) is the export of exported goods that has been the customs procedure, and has been confirmed by the door customs of the Bureau of Customs: "GOODS HAVE EXPORTED".

4. For exported goods to the external warehouse, the export of export goods has been the customs procedure, and the Customs Administration of the Customs Administration confirmed: "the airline has entered the external repository".

5. For goods from the external warehouse that put out the export store as the entry of the goods store, export of the foreign currency; the Table of Freight Tables transfer the store and the cargo table shifted the store from the external depot to a confirmed export of the store Customs. Yes,

6. For export goods entering the CFS as the export commodity bill that has been the customs procedure and is confirmed by the CFS administration customs Bureau "SHIPMENT ENTERED CFS ..."; The cargo board moved the store from CFS to the confirmed export of the U.S. store. Export, single, or certificate from the equivalent of a single.

7. For goods from the interior of the non-tariff zone is the export of the exported goods that has been the customs procedure, and is confirmed by the NGO Bureau of Customs: "the CARGO HAS ENTERED THE NON-TARIFF ZONE".

8. For the goods of the manufacturing business sold to the domestic business and the goods of the domestic business sold to the manufacturing business is the export of imported goods at the site that has been the customs procedure.

9. For export goods, importation at the site was the export-based export note.

What? 31. Customs Opening

1. The cases of the cancellation of customs testimony: a) The publication of the export of exports, which imports more than 15 days from the date of registration in accordance with provisions at paragraph 1, 2 Articles 18 Customs Law which has not completed customs procedures, unless the case of imported goods must wait for results. Examination/examiner of the specialized management body;

b) The export of exported goods, imports have been customs procedures, but more than 15 days from the date of registration of the non-imported goods to the entry door or export goods that have not been overseen by the customs authority.

c. The operator proposed to cancel the registered customs affidavit in the following circumstances:

.1. Open a lot of newspapers for a shipment of export, import;

.2. The export of exported goods was subject to customs supervision but the customs officer did not export the goods;

2. The self-destruct sequence performs as follows:

a) perform the destruction of customs: cross-lined with ink pen, sign, seal off the public record of the destruction of customs;

b) Note on the system: This affidavit was canceled;

c) The customs note is cancelled in the order of the affidavit filed.

3. The customs chief of the customs office where the affidavit considers the cancellation of the registered customs affidavit.

What? 32. Customs Profile

The welfare of the customs records was carried out after the shipment was adopted and completed an internship within 60 days from the date of the shipment.

The Directorate General of Customs for the Welfare of the Customs Customs.

What? 33. Checklist

The following examination is carried out in accordance with this Section VI section.

Chapter II

SOME OTHER GUIDELINES ON CUSTOMS PROCEDURES FOR EXPORT GOODS, IMPORT AND EXPORT OF GOODS.

Item 1

CUSTOMS PROCEDURE FOR EXPORT GOODS, IMPORTED IN THE TYPE OF RAW MATERIALS IMPORT, SUPPLIES FOR THE PRODUCTION OF EXPORT GOODS.

What? 34. Principles, imported items for the production of export goods

Raw materials, imported items for the production of export goods (later abbreviated SXXK) include:

1. The raw materials, components, components, cluster of components directly involved in the production process to constitute the export product;

2. The raw materials, directly involved in the production of export products but do not directly convert to a product or do not constitute a product entity;

3. A complete product imported by the business to attach to the export product, to be in common with the export product produced from raw materials, imported items or to be in common with the export product produced from raw materials, supplies purchased in the market. the water to be a synchrony item for export to foreign countries;

4. Materials as packaging or packaging for packaging of export products;

5. Raw materials, imported items for warranty, repair, export of export products;

6. Goods imported to produce export goods after the completion of the contract must reexport foreign customers.

What? 35. SXXK-based export product

1. export products managed under the SXXK type include:

a) Product is produced from the entire raw materials, materials imported in the SXXK type;

b) The product is produced from two sources:

b.1) raw materials, imported materials in SXXK type and raw materials, supplies originating in the water; or

b.2) The raw materials, imported items in the SXXK type and the raw materials imported according to the type of domestic business.

c) The product is produced from the entire import material in the type of domestic business integration.

2. Raw materials, imported items in the type of domestic business entry are made raw materials, supplies in the SXXK type with an import period condition not more than 2 years from the date of registration of the official import customs customs, that item to the date of registration. sign of the last product export product that uses the raw materials, the supplies of the imported newspaper.

3. Product produced from imported raw materials under the SXXK type may be caused by the export business of raw materials, materials that produce products that directly export or sell products to other businesses to export.

What? 36. Customs of the import of raw materials, supplies

1. Location as customs procedure

The business registers the raw materials, which imports SXXK and makes customs imports of raw materials, items according to the registered portfolio at a following customs detail:

a) The customs department of the Department of Provincial Customs, the city where the business has a manufacturing facility;

b) The business case is organized under a corporation model (parent company) whose unit membership is in charge of importing raw materials, supplies to supply units directly or have a production base in many provinces, cities and cities, and in many countries. They are chosen for a customs agency where the business has a production base or customs department at the entry of the imported materials, supplies to customs.

This regulation applies to both businesses that implement the electronic customs procedure by regulation at the U.S. Digital Information Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

2. Procedto registration of raw materials, imported items

a) Business base production of export products to register raw materials, SXXK import supplies with customs authority (model 22 /DMNVL-SXXK Annex III).

b) The time of registration is when the procedure is in the import of a material shipment, the first item in the register.

c) The business prescribes full of the content outlined in the Statistical Table, the imported item; in it:

C.1) The name is the name of the whole raw material, which is used to produce export products. Raw materials can be imported under a contract or contract.

C.2) The digitization code is the source code, the item according to the current Import Tax Schedule.

C.3) The raw materials, materials due to the self-identified business in the direction of the Customs Navigation as the importation procedure.

C.4) The unit is based on the export of export goods, importing Vietnam.

C.5) The business must first declare all criteria for the name, commodity code, unit of property, raw materials, materials in the material registration board, import supplies and customs records from the import of raw materials, supplies until the report of the decision, Tax refund, no import tax.

3. Check out the production base to apply the prescribed tax deadline at Article 20 This Information:

a) The time of filing a commitment to a production base is consistent with the raw materials, imported items for the production of exports:

The business pledged to produce the manufacturing facility before the time as the procedure for importing the material shipment, the first item to produce exports at the Customs Department where the procedure was importing raw materials, supplies.

The Customs Agency continues to commit the production base made by the business and enters the manufacturing base information to the database on the system.

b) The cases must check the production facility:

b.1) The business is imposed on a 275-day payment period for the first time on the nationwide scale;

b.2) Enterprise registers the import sheet at the other Customs Administration with the basis of product production;

b.3) Enterprise import trust business

b.4) The test on the basis of the resulting risk management application, there is an enterprise question information that does not have a production base or production base that does not match the raw materials, imported materials to produce export goods; probing the probability to evaluate compliance. The law of the business in the direction of the President of the Customs.

c) The timing of the production base:

The inspection of the production facility is carried out after 10 days of work since the date of the announcement or release of the material shipment, the first item to produce the export line. The inspection of the production facility was conducted during the 3-day period of work, in the case of the non-state of the Customs-owned manufacturing facility where the importation procedures were not over 5 working days.

d) The authority decided to test the production facility: Leader of the Customs Customs where the business as the procedure of importing raw materials, supplies and having text informed the business of 2 working days.

The contents of the production facility:

.1) The production base address: check the production base address in the commit text or can check the information on the basis of the production base through the government-based government such as Public Security, Local Taxation, neighborhood organization, etc.

d.2) Check out the legal ownership of the workshop, machinery, equipment of the production facility:

.2.1) Check out the copyright certificate for use of the legal use of the workshop, facet of production.

.2.2) Check out ownership, use for machinery, equipment at the manufacturing facility to determine ownership or use of the business ' s legal rights to machines, equipment at the production facility.

Check-out: check for imported newspapers (if imported); invoice, certificate from purchasing machinery, equipment (if purchased in the country); financial leasing contract (if financial leasing). For financial lease contracts then the validity deadline of the lease is equal to or extending more than the validity deadline of the product export contract;

.3) The production capacity test, the operating capacity of the machinery chain, the device, the number of workers working at the manufacturing facility to determine the suitability with the item, the amount of imported material for the production of exports.

e) Set up the production base test:

At the end of the inspection, the customs union of the Customs Department inspected the production base according to the contents of the examination. The Content Content audit editor in full reflection, honest with the test reality, has a conclusion of the production base; in the test conclusion must specify:

E.1) The business has a manufacturing base, which has a machine chain, equipment that is consistent with raw materials, imported materials to produce the right exports as a commitment text or a product.

E.2) The business does not have a production base or a lease or a manufacturing facility, equipment that is not suitable for raw materials, imported materials for export goods.

This is the case for the full access to the same rules as for the goods import goods.

The audit editor must have the full signature of the customs officer performing the inspection and the agent in accordance with the law of the checked business.

4. The customs procedure is made by regulation for the goods import of instruction at Chapter I Part II This information.

What? 37. The procedure of notification, which regulates the actual level of producing export products (abbreviated as to the rating) and registration of export products

1. The location of the notification, which regulates the level and registration of the export product: perform at the Customs Customs as the export of raw materials, supplies.

2. "The actual level of production of export products" includes:

a) "The quantitative use of raw materials" is the amount of material needed, reasonable to produce an export product unit;

b) "The intention of consumable supplies" is the amount of attriation for the production of an export product unit;

c) "The rate of raw or material depreciation" is the amount of raw materials or supplies that include natural depreciation, depreciation due to the creation of scrap, scrap, scrap (except scrap, disposal of usage) in proportion to the rate of use. the raw materials or the standard of consumable supplies.

How to calculate the rating, the average standard is done as to the public type that follows the guidelines of the Ministry of Finance.

3. Level Message

a) Corporate responsibility:

1) Build a standard to produce export products.

A.2) The main raw material level notification:

The main ingredient is the raw material component of the product. The main material is self-identified by the self-defined business, which is consistent with the actual definition and is responsible for informing the customs agency 23 /TBM-SXXK Annex III issued this message, which must fully express the specifications of the product. All right

When making the standard announcement, the business filed a map of the product template design or production process (if any), the sample scheme (for textiles, leather shoes) for the customs authority to save.

A.3) Note the level at the business by regulation at the Customs Law and the appearance when the customs agency has the request.

b) The responsibility of the customs authority:

b.1) The delay of 01:00 hours since the business submitted its rating, the customs agency must complete the receiving of the standard notification; the case in the table of routing business levels does not fully express the specifications by point a.2. This paragraph refused to accept the standard announcement and required an additional business;

b.2) Save the level, product template design scheme or production process (if any), the pattern scheme (for textiles, leather shoes) by the trader informed the same customs records as defined by the Customs Law;

b.3) Make periodic examination; a sudden examination if there is a quantitative question information that informed the customs authority not true to the fact.

The test of the standard implementation is like the rating test for the macho type according to the Ministry of Finance guidelines.

3. Time to specify the level: Before or at the same time the registration of the first batch of the product code of the product code in the table specified the main raw material.

4. Regulatory adjustments

a) In the production process if there is a real change in the actual format, the business has a specific document-specific text, and the proposed valuation of the code has informed the customs authority in accordance with the new actual definition.

b) The timing of the implementation of the implementation level before or at the same time as the product batch export procedure has the adjustment level.

c) The level adjustment after the export of the product:

C.1) The adjustment cases:

C.1.1) Due to the miscalculation (confusion of the method of calculation; unit of character; of dot, comma; mistaken results);

c1.2) Due to a change in the quality of raw materials, supplies, export production conditions resulting in changes to valuation;

C.2) Adjustment adjustment conditions:

C.2.1) The customs authority also circulate specifications, product template design scheme, model diagram (for textiles, leather shoes);

C.2.2) The business has enough of a proven facility (also scrap, scrap or invoice, magnetic field-related certification) and the customs authority that has sufficient basis, inspection conditions, determination of honesty, accuracy, and the legitimacy of the offer. adjust to the level;

C.3) The timing of the adjustment adjustment: prior to the business filing tax returns, no tax returns.

C.3) The responsibility of the business

C.3.1) Has a proposed text that is adjusted to the deposit of the customs authority, where the solution is clear due to the adjustment.

C.3.2) Full sequence of evidence from the relevant evidence for customs inspection, for example.

C.3.3) The level of adjustment carried out according to the inspection results of the customs agency.

C.4) The responsibility of the customs authority

C.4.1) Continue to recommend the valuation of the valuation of the business;

C.4.2) Check regulatory conditions;

C.4.3) Accept the valuation of the enterprise if the business is eligible to adjust the rating after the export of the product.

C.4.4) Check out the rating: A full examination of the public fields that increase the rating compared to the specified level is notified to the customs authority; check when there is a question for the specified case of the deposition compared to the specified rating with the customs authority. The case of a non-determinate customs authority is recommended for a program to be held at a specialized organization.

5. Customs Agency mission

a) Take up the routing message board, the export product subscription table;

b) Progress on the level of enterprise valuation has announced as guidance on a qualitative test as for the export of the exported public according to the guidelines of the Ministry of Finance.

6. Sales of the export product prior to the time as the first batch export of the product code by model number 24 /DMSP-SXXK appendix III issued this message.

7. The case of importing raw materials, supplies to produce consumer goods in the country, then found the export market and put the amount of raw materials, this material into the production of export goods, which has made export to foreign products then the announcement, which is ... adjust the level of execution in the direction of this Article.

8. The business case informs the level and registration of export products at the other Customs Affiliates with the Raw Materials Import Customs, the item, the notification of the degree and registration of the export product that performs as follows:

a) The location of the routing announcement and registration of the export product:

1) For export products regulation at point b.2, paragraph 1 Article 35 This Smart: The notification of the rating, registration of the export product performed at the Customs Section where the procedure is imported in the form of SXXK.

.2) For export product regulation at point c, paragraph 1 Article 35 This Smart: The business selected one of the Customs Affiliates has made the procedure of importing raw materials, supplies in the type of business entry but used to produce products. Export.

b) When the notification is specified, the business must have a text to the Customs Office where the business chooses to inform the rating. The text expresses the content: Name, strain of materials belonging to each of the business importers used to produce export products (stating the number, symbol, date of the year of the publication of the business, the Customs Administration).

The customs department where the procedure is located, after having done the procedure, registration of the export product, the export of the export product is notified to other business places in which the other business is known (stating the name, the item, the number of imported notes). Raw materials, materials used to produce export products) and export product categories, export products, and export products.

What? 38. customs of the export of products

1. The location for the export of the product is made at the Customs Department where the procedure imports raw materials or other customs details but before the export procedure, the business must inform in writing (according to the sample number). 25 /TBXKSP-SXXK/2013 appendix III issued this message) to the Customs Office where the procedure imports raw materials, the materials knew to implement the use of raw materials, imported materials, and tax refund, non-tax returns.

For products that are exported from two sources of business entry and import of export or product exports are exported from the entire import material in the type of domestic business entry, when registering the publication of the product export, the company said. Registration in the Customs Office where the application is to produce the export bill or at 01 of the 02 Customs Customs where the export of the raw materials for domestic business is not a written notice for the Customs Office. Business.

For products exported from the two sources of business entry and import production, when registration of the export of the registered business in the other Customs Genus Details The Customs Department where the raw materials are imported for business and entry. Export to the Customs Department where the registration of the SXXK is registered.

2. The customs procedure performed in accordance with customs procedure for the goods export of instruction in Chapter I Part II This information.

What? 39. The situation in using raw materials, imported materials

1. Principles of Decision

a) The paper imports the raw materials, the supplies must have before the publication of the product.

b) A material importer of raw materials, supplies that can be used to resolve multiple times.

c) An export sheet is used only once.

In some cases, as a given shipment does many times, export production products use the raw materials import as the export procedure in the other customs, an export sheet can be used in part. The processing of raw materials, the material is determined to follow the instructions in accordance with this Article 129.

2. The business file plans for the use of raw materials, imported materials to the Customs Navigation, which makes it mandatory for use in accordance with Article 117.

3. Check out the accounting records

The Customs Agency received the payment of the operation submitted by the business and carried out the inspection in accordance with the instructions on paragraph 7, paragraph 8 Article 127.

4. Procedto transfer of raw materials, imported materials

a) the conditions of transfer of the domestic consumption:

Raw materials, imported items for the production of exports are transferred to the domestic product if the business does not find the market for the consumption of products due to the foreign currency of the export contract or there is an objectiable objective.

b) customs procedure:

b.1) The customs procedure for raw materials, imported items for domestic consumption performed at the Customs Customs as the original importation procedure.

b.2) The business has a written deposit of the customs department offering a transfer of the domestic consumption, which specifies the number, strain, the import sheet, etc., and the reason for the transfer of domestic consumption.

b.3) Leader of the Customs Expenditure Review if the conditional response is to be met at the point of a paragraph 4 This.

b.4) After being approved by the Head of the Customs, the operator details on the new customs affidavit and customs procedure in the type of business import; tax policy, import management policy applied at the time of the registration of the affidavit. transfer of domestic consumption (except for the full implementation of the management policy at the time of the initial import).

b.5) The customs department does the procedure for importing by regulation; imports of domestic consumption transfers must be practical to determine the goods transfer of the domestic consumption in accordance with the information on the initial import profile.

5. The destruction of the scrap, the scrap at the production facility of the depositor of the customs authority according to the regulation of the law and is subject to the supervision of the customs authority. In the case of scrap metal, the scrap transported to another location to destroy it was carried out as DNCX's cargo in accordance with Article 49 of this.

What? 40. Customs procedure for the case of products sold to other business to directly export the product.

1. Enterprise imports of raw materials, supplies to produce export products that carry out the import procedure, to determine the extent, the report determines the use of raw materials, the prescribed import item at this Smart.

2. Direct business exports products as the product export procedure in this Information. The publication of the export was registered in the form of SXXK; on the publication of the publication note "the product is produced from the raw materials imported to produce exports" and the name of the business of selling the product.

Item 2

CUSTOMS PROCEDURE FOR TEMPORARY BUSINESS GOODS-RE-EXPORT, TRANSFER

What? 41. Customs procedure for the temporary business goods-reintroduction.

Customs procedure for business goods re-export pursuits to this Notice (excluding some types of goods according to the Information Information). 05 /2013/TT-BCT February 18, 2013, the Ministry of Commerce and the Ministry of Oil and Gas Imports A Redirect to the Ministry of Finance implemented by the Ministry of Finance's own course of regulation for export goods, trade imports. In addition, there are a number of additional instructions that are added as follows:

1. Current customs procedure

a) Location as customs procedure:

The customs procedure for the import of goods is made at the store of the store customs where the store is stored.

b)

When customs procedure is introduced outside the evidence as for the import of merchant trade imports must register a reexport store on the "other record" umbrella on the customs affidavit (the case of re-export through multiple stores can be set up Table). The store comes with the affidavit and has to file an export contract.

c) When a temporary procedure is made, the customs officer checks, the passport contract for the export profile, records the number of hours of entry, sign the name, stamp out the public on the export contract and pay the customs chief for the procedure to re-emerge.

2. Renewable customs procedure

a) Location as a restarting procedure:

The customs procedure reappears at the arrival of the temporary port customs or re-export port.

b) Reexport Customs profile:

b.1) As the procedure of reexporting, in addition to the evidence such as for the goods of commercial export, the customs of the customs of the export of re-entry are in the "other written record" of the export customs publication.

b.2) Case of recurrenal procedure performed at the other door of a cargo-entry window, in addition to the specified certificate at the point of b.1 paragraph 2 This, the keeper of the customs must submit:

b.2.1) 01 copy of the confirmed export of customs customs;

b.2.2) 01 snapshot, publishing of a temporary customs affidavit.

c) The Reexport Store: Implemonation by the Government and the provisions of the Ministry of Commerce.

d) The case of the trader who needed to change the export of the re-export record on the export note was made in accordance with the instructions at 10 Article 61 of this.

) Temporary goods can be divided into multiple shipments to re-export. In the case of container transport, no containers of the container during the transport of goods from the arrival of the outlet to the monitoring area of the customs authority at the re-export store; the case for the correct reason, the proposed trader. convertiate other containers or other means of transport but still ensure the conditions of sealing, customs oversight for reemergence, the Customs Department where the monitoring of the goods review, decision and public layout monitoring the transfer of goods to the public. container, the merchant's transport vehicle.

e) Imported Goods, re-export as customs procedure must be fully assembled at the export of export goods, importing; external warehouses in the area of entry-to-entry or re-export and re-export of the store during the 8-hour period. Since the arrival of the door to the export door; the case cannot be exported or not yet, if the trader has the recommended text, the Leader of the Department of Customs Administration appears to be looking, the extension to be exported in the following days, but must be in the time of retention. In Vietnam.

g) The case of the aberration of customs as a reentry procedure at another door of the entrance to the entrance, after a customs procedure, at 17 hours the day the door of the department store, the department store, opened up a re-entry for the entrance to the customs department store. I mean, the rules.

3. The deadline and the storage location

a) Time retention period:

A.1) The re-entry of the re-export business is stored in Vietnam as defined by the law on the management of re-export business.

(2) Procedal, jurisdiction:

The case of a trader has a proposal to send the Department of the Customs Office where the procedure is to import the goods, the leader of the Customs Expenditure Review, which accepts the extension of the cargo retention period in Vietnam by regulation in the case of unimpede and rational circumstances. The purchase of the sale of goods has a change in terms of the terms of the delivery.

b) The location of the storage:

b.1) The goods of re-export-based re-entry business is stored in export, import, external storage, external store or re-export store. Private-import business-to-be-export for export-export, import, export, import, import, export-only, import-to-export.

b.2) The reintroduction of the reexporting of the external repository must be taken into account, giving out the warehouse in accordance with this Article 59; the deposit deadline is calculated according to the time of re-entry of the re-export goods stored in Vietnam.

4. Customs oversight for shipping goods transfers from the temporary door to the re-export store.

a) For the goods of the re-export business that re-export the temporary customs customs must be sealed with customs and under inspection, supervision of the customs authority. The case of superschool, supergravity, cumbersome goods, unqualified cargo for Customs-sealed customs, the department store customs integration, the Border Patrol, and the customs and transportation department store, and transportation to the store. I'm not On the Table of the Freight Table must specifically describe the state of goods, transport, and snapshot of the principle of goods, the means of sending the export of the export port customs to the monitoring of the export.

b) The goods re-export through another door of a single-entry window must seal the customs, the trader is responsible for the right to transport the right route, the right stop, time, the store registered with the customs authority and the preservation of the principle of goods, sealing. Customs, customs. Freight time from the arrival of the store to a re-export store no longer than 05 days, except for the specified case at e.1 paragraph 4 This.

c) The responsibility of the Temporary Import Customs Service:

C.1) Composition of goods, setting 03 Bishops of re-entry business reentry business (denomin.26 /BBBG-TNTX/2013 appendix III), which must record full information about the duration of the publication, route, and other information. The base for the export door customs, inspection, reference, handling; sealing the customs records attached to 2 Border Transport for merchant shipping to the export door;

C.2) Fax Table the delivery of the goods to the export of the store customs before 17hours daily to coordinate tracking, management.

C.3) Trace feedback from the Department of Export Customs. The case is too limited to transfer the goods (due to the trader registered on the Freight Table) without receiving any feedback or receiving information from the Export Customs Service. The export store customs department is responsible for coordinating with the Bureau of Export Customs and informs the Customs Control Team of the Customs Administration where the procedure is to be re-entered in search of the shipment.

d) The responsibility of the Recycling Export Customs Detail:

d.1) Since the receipt of a reexport business information in re-export of the store by the Table of Transport due to the arrival of the temporary fax of the store, the export of the store customs is responsible for tracking shipments of shipments to the port. "The door is on the border."

d.2) After the trader gathered enough supplies at the export door area, the customs officer checked, counteract the status of customs seals, confirmed the information and the Leader of the Bureau of Designs confirmed on 2 Bishops.

d.3) Fax Table the delivery for the Imported Entrance customs detail. In the case of a case with a reexporting of customs and customs law, the Secretary of the Bureau of Customs Administration reappears to test the actual inventory and process the results of the test results as for the transfer of the store.

d.4) 701 Table of delivery and sent 1 Border Editor confirmed for the Temporary Entrance customs service to save the profile.

d.5) The customs of the customs supervision of reexporting goods from the following reception until the publication, confirmed on the customs sheet and the Leader of the Confirmation Detail (sign, stamp, date, month, year).

d.6) The case runs out of cargo time but the cargo has not yet arrived at the reejacage store, before 08:00 on the next day of work, the reexporting of the reexporting port customs has a responsibility to reflect on the wrong shipping load information, the time. The registration space for the login store customs spending, in collaboration with the Entrance Customs Customs in the search for shipment.

The responsibility of the Customs Control Team:

When receiving a non-linear retractable re-entry business information, time has been registered, in its operating site, the Customs Control Team is responsible for organizing a shipment of cargo at the expense of the Customs Department. Registered to the affidavit, the case outside the operating venue reports the Department of Investigation of the Anti-smuggling Investigation to coordinate the search for shipment.

e) The responsibility of the trader, the operator of the transport of goods:

E.1) Transport on the right route, time has been confirmed by the customs authority on the Freight Table. The case is not the right route, time, before the cargo is shipped to the export door, the customs officer/the operator must have a notification text for the Customs Whereabouts where the affidavit and the department of the port customs department are known for tracking, Surveillance.

E.2) The preservation of the customs of the customs of customs during the course of the operation. use measures to limit losses and newspapers immediately to the people ' s committee, the ward, the town, or the nearest customs department to compile a confirmation of the status quo of the goods.

5. The procedure for the temporary business navigation business-reexporting domestic consumption

a) The goods under the category of non-encouraging importation of the Ministry of Industry are not allowed to transfer domestic consumption. The case is not re-exported or is not reproduced, and it has to be re-exported through the 30-day-old entry into the country since the expiration date of the Vietnam tour.

b) Other goods are allowed to transfer domestic consumption if not reexported or not reexported due to foreign partners cancelizing the sale of goods. Customs procedure performed as follows:

b.1) The employee with the proposed text was transferred to the interior of the Department of the Provincial Customs, the city where the procedure is in advance.

b.2) The Bureau of Provincial Customs, the city where the procedure is to be approved for approval if it meets the specified conditions at b.1 paragraph 5 This.

b.3) After being approved by the Bureau of Provincial Customs, the city of approval, traders as customs procedures in the type of business import; tax policy, import management policy applied at the time of registration of domestic consumption.

What? 42. Customs procedure for the goods of shifting business

1. Sales of goods shipped straight from export water to imported water not through the Vietnamese store is not a customs procedure.

2. Sales of the export business shipped from export water to imported water, which has passed through Vietnam but did not include the foreign exchange, did not include the cargo hub at the ports of Vietnam: the customs agency that carried out the monitoring. It's not until the food comes out of Vietnam. For the goods business that is required by the Ministry of Commerce, the operator must submit the photograph, publishing a license for the Department of Business for the transfer of the goods to the supervising customs at the store.

3. Goods shipped from export water to imported water through Vietnam ' s mouth and into the foreign affairs depot, the cargo hub in Vietnamese ports is a regulatory customs procedure for goods brought in, bringing out the external warehouse. Of course, the area was a cargo center in the ports of Vietnam.

4. Business goods in the mode of transfer must be taken out of Vietnam ' s territory at the entry door.

5. The goods of the transfer business belonging to the object are exempt from inspection. There are signs of a violation of the law, and there is a statutory inspection in this Article 16.

Section 3

CUSTOMS PROCEDURE FOR SOME OTHER CASES.

What? 43. Customs procedure for export goods, imports to carry out a macho contract with foreign traders in the country.

1. Customs procedure for export goods, imports to implement a contract contract with foreign traders made in accordance with the Ministry of Finance ' s own guidelines.

2. For the finished household product in place; the household product used to pay public money; raw materials, excess supplies after the completion of the sale of public contracts in the Vietnamese market then register the new customs affidavit according to the report. There ' s an export in the place. The trader fully fulfills the policy of importing goods, tax policy such as goods imported from abroad.

The customs procedure is specific to the guidelines of the Ministry of Finance.

What? 44. Customs procedure for export goods, imports of customs regionations once a year.

1. The once-used form of registration is applied to all types of export goods, importing the response to the following conditions:

a) The name of the goods on the customs sheet does not change during the validity of the registration period once;

b) The goods on the affidavit belong to the same contract; the contract purchase contract has the provision of the provision of delivery many times;

c) The business is the executive owner of the customs law.

2. The effectiveness of the registered affidavit

a) The affidavit came into effect during the validity of the contract. For the public goods to have a contract, the affidavit is valid for the validity of the contract appendix.

b) The declaration ends the effect before the deadline in the cases:

b.1) There is a change in tax policy, export management policy, import to the face of testimony in the affidavit;

b.2) A export or import license or contract expires;

b.3) The business has exported or imported full amounts of testimony in the affidavit;

b.4) The notification business does not continue to make export procedures, importing all the items that have been opened in the customs sheet;

b.5) The export business or import of goods that once is not correct in terms of the name, the number of goods published in the customs journal once;

b.6) The business is applied to the coercated measure during the validity of the application register once.

b.7) During the validity of the application register once, the legal violation of the law does not meet the conditions indicated at the point of paragraph 1 This Article.

3. The employment of the export or import procedure in the form of a one-time declaration was made at a Customs Department.

4. The procedure to register the affidavit once

a) The customs officer has to tap into the customs and customs records of export, import, and export. Some of the criteria in the newspaper correspond to each export, importing (from transport, transport etc.) not to sign up to the affidavit once.

b) customs records include:

b.1) The publication of the export or import goods customs: filed 2 main copies;

b.2) The purchase contract for sale of goods is established in writing or by forms with the same text equivalent value including: telegraph, telex, fax, data message: file 1 snapshot;

b.3) The export or import permit of the competent state governing body (for goods must have an export permit, import under the law of law): file 1 of the photo and the main publication for the reference and the vote to follow, subtracted. or filed a primary (if the invoice on the affidavit once a whole cargo is allowed to export or import the record on a license);

b.4) The book and Votes follow the export of exported or imported goods: 2 books (2d. 27 /STD/2013; PAD 28 /PTD/2013 appendix III).

c) The customs department continues to file, register the affidavit, pay 1 declarations, and a 1-book that tracks export or import goods to the business.

5. Procedulation when exporting, once imported

a) The affidavit filed documents of the prescribed customs records for each type of export, imported (except for the paperwork filed in the registration of the affidavit); the registered customs affidavit, the export of goods exported or imported.

b) Leader of the Formal Base Customs Customs, the level of inspection conducted by the risk management system when registering customs and actual situation at the time of export, import each time to decide the form, the level of customs examination for the first time. Once exported, imported accordingly.

6. Report of the export situation, import each time

a) Corporate responsibility:

1) At least 15 working days from the day the publication expires, the business must manually report the export situation, importing each time with the Customs Expenditure;

A.2) Profile: customs records, export of goods exported or imported.

b) The customs detail that carried out the inspection, the reference, confirmed the total quantity of goods exported or imported into the customs affidavit.

What? 45. Customs procedure for export goods, imports at the site of

1. Explain the word:

a) "export goods, locally imported goods" as goods issued by Vietnamese traders (including merchants with foreign investment; manufacturing enterprises) exported to foreign traders but foreign traders only to deliver, receiving goods at the site. Vietnam for other Vietnamese traders.

b) "The arrival of the export business" (later called "export business"): is the person who is the foreign trader assigned to delivery in Vietnam.

c) "In-place importer" (later called "import business"): being a buyer of foreign traders but received foreign traders only to receive goods in Vietnam from local exporters.

2. Base to determine export goods, imports at the site

a) For household products; machinery, equipment leased or borrowed; raw materials, materials, excess supplies; scrap, scrap of contract contract: executed by regulation at paragraph 3 Article 33 Digital Protocol 12 /2006/NĐ-CP.

b) For the goods of the business to have foreign investment capital: perform in accordance with the guidance of the Ministry of Industry.

c) For other types of goods: executed by regulation at paragraph 2 Article 15 Digital Protocol 154 /2005/NĐ-CP.

3. The procedure for export customs, the importation at the implementation at the Most Convenient Customs Spending due to the business of choice and by the regulation of each type.

4. Customs records include:

a) A local export-import affidavit (according to Annex IV, instructions used by Annex V issued to this message): filed 4 major copies;

b) A contract for sale of goods or contract contracts with a designation of delivery in Vietnam (for exporters), a contract to purchase goods or contract contracts with only a delivery designation in Vietnam (for the importer), the lease, borrow: file 1 Scan:

c) The export bill: file 1 snapshot of the main sequence for the reference;

d) Other papers prescribed for each type of export, import (except for single-B/L).

5. In the 15-day period since the day of the export of the export business at the site of the customs and delivery procedures, the import business at the site must be the customs procedure. If it is too long for the business to be imported from the customs, the customs of the customs, the customs of the customs, the customs of customs, customs and customs.

6. Customs and export customs

a) The responsibility of the import business:

A.1) Full communique full of criteria for the business of importing business on 04 newspapers, which notes the Customs Expenditures where it is expected to be a import procedure in the country's 29 export-export-to-place imports, signed, stamped;

2) Delivery of 4 customs papers for export business.

A.3) After the job of importing the import procedure in place, the business imports 1 customs, shipping 1 of the remaining customs for the export business.

b) The responsibility of the export business:

b.1) After having received enough of the 04 customs, the export business fully opened the criteria for the export business on 04 customs papers;

b.2) The customs records for the Customs Bureau as the procedure for exporting by regulation;

b.3) After the export of export procedures, the export business exports the remaining 03 newspapers to the import business in order to continue the import procedure.

b.4) Receive 1 customs of customs due to the import of imported business; the customs affidavit must have confirmation, sign, stamp the full stamp of the 04 parties: import business, export business, Customs as the export procedure, Customs as the export procedure.

c) The responsibility of the Customs Administration to make the export procedure in place:

C.1) Take on, register the affidavit, the formal decision, the level of inspection in accordance with each type of shape, check the tax calculation (for the tax row) under the current regulation. Sealing the sample (if any) delivery of the self-preservation business to export to the customs authority when required;

C.2) conduct a cargo test for the case to test;

C.3) The confirmation has been the customs procedure, signing and closing the public on all 04 declarsheets;

C.4) Save 01 The affidavit and certificate from the business must submit, return to the export business 03-Sheet and the certificates from the export export business;

C.5) Fax for the Customs Imports Customs department has been exporting the export procedure.

7. Customs for import in place

a) After receiving 3 additional export-import openings at the recognized Customs of the Export Procedure, the import business is filing customs records for the Customs Customs where the business is imported for the procedure.

b) The responsibility of the Customs Administration as the procedure to import at:

b.1) Continue the fax of the export customs affidavit issued by the Customs Administration as the export procedure;

b.2) Continue to receive customs records issued by the import business;

b.3) conduct a prescribed declaration of registration, which is consistent with each type of export, import, except for the actual examination of the commodity; check the tax calculation (if any). The confirmed customs procedure, signed, stamped the public on the customs affidavit;

b.4) Liu 01 filed with certificates from the business filed, paying business 02 newspapers and magnetic certificates issued by the business.

b.5) Has a notification text (model number 29 /TBXNKTC/2013 appendix III issued this message) to the direct management tax authority in place to monitor or inform the dispatch of a computer network if between the Customs and Customs Administration The local tax agency was online.

8. The declaration of export-import at a place of value to decide when:

The customs affidavit was published in full of criteria, confirmed, signed, stamped on 4 sides: export businesses, import businesses, customs, customs, customs, customs, and customs.

Where the business is exported and the business is imported at a customs office, the customs department signs the identification of both the customs and customs procedures as the export procedure.

9. For imported household products in place for the domestic business to take on its own guidelines of the Ministry of Finance.

10. The decision, tax refund, does not collect the tax in accordance with the instructions at the 6-part V section.

What? 46. Customs procedure for export goods, import implementation of investment project

1. The customs procedure for export goods, imports to the operating business of the operating business pursuits to each type of export-driven export-type export.

2. Customs procedures for imported goods create fixed assets; raw materials, supplies, components, sales of products serving the production of investment incentives project:

a) For the tax-free investment project:

A.1) Subscription of the list of imported goods is tax-exempt to the customs authority over the case of import of fixed asset goods; raw materials, supplies, components, sale of products serving the production of the investment incentives project under tax-exempt object Import.

The registration procedure is carried out in accordance with this Article 101.

A.2) Import procedures:

.2.1) Business as customs procedure for importing goods at a Convenient Customs Service in the Customs Office where the Tax-Free Goods register is registered.

The customs procedure is carried out as guidelines for the export of commercial imports at Chapter I Part II; in addition to the implementation of some work in accordance with Article 101, Article 102 and Article 103 of this Information.

b) For the non-tax-free investment project:

Customs procedure performs as for commercial import goods; the business as a procedure is imported at the Customs Department where imports are or where the investment project is built. The business that is responsible for the use of imported goods serves an unduty-free investment project in accordance with the purpose on the Investment Certificate.

3. Liquor, change the purpose of using duty-free imports

a) The forms of liquy, the purpose of changing the purpose of using a liquy-based goods, liquoration conditions, liquy-free import of import projects in the domestic investment project, and the project with foreign investment implementation in the direction of the Digital Information 04 /2007/TT-BTM April 4, 2007 of the Ministry of Commerce (now Ministry of Commerce) guides export, import, household, import and product consumption of the business with foreign investment capital.

b) The procedure for liquoralization, the use of the purpose of the use of the implementation of the customs office where the customs post is importing the goods exemption from the tax-free goods.

c) The procedure for liquing, changing the purpose of use

C.1) The business or the Secretariat has the text stating the reason for liquation, changing the purpose of using the name, sign code, the amount, the amount of tax that has been exempt from the tax in response to the goods required, changing the purpose of the use of the digital entry, the day, month, year of sending customs agencies where the customs post customs imports are duty-free goods;

C.2) The case of export-based liquoration then the business opens the export of the export in accordance with the corresponding type;

C.3) The transfer case in the Vietnamese market, for, given, donated, culled, the tax on the new customs statement in accordance with this Article 8 article. The business makes customs in accordance with the corresponding type of import; tax policy, the import of imported goods applied at the time of the registration of the imported declaration, except for the case at the time of corporate tax-import procedure. the full implementation of the import management policy.

The case of the concession to the business belonging to the import-free property, the duty-free goods must be subtracted to the Votes which follow the exemption from the tax exempt goods that have been granted the transfer of the business.

C.4) When it is destroyed, the business is responsible for implementing the regulation of the environmental regulator.

What? 47. Customs procedures for the goods put out, put in the central port.

1. The customs procedure for the cargo put in, giving the central port to transport overseas.

a) The goods put in, put in a central port: Business Business Business Central Services set up a cargo manifest in the middle container of 30 /BKTrC/2013 appendix III issued this message.

b) The customs records include: 2 major copies of the cargo manifest in the central container.

c) The goods put in, making the central port of the object that are exempt from the test, the customs authority only checks the number of containers; the numerical object, the symbol of the container with the Content Content. There are signs of a violation of the law, the customs agency must conduct a prescribed examination.

2. The cargo bar closed in the central container

a) In the 10-day period since the cargo date takes all the way out of the central port, the central service business business must perform a cargo bar closed in the central container.

b) The quarterly, the slowest term not more than 15 days after the business report as a transit service must report and deal with the central customs transfer of the amount of goods brought in, given, the goods stored in the middle area.

3. The settlement of the inventory in the central port made as the settlement of the import of imported goods at the Port of the Sea Guide to the Ministry of Finance guidelines for the disposal of goods that remained in the port of Vietnam.

4. Director General of the Directorate General of Customs for the management of customs management for the cargo brought in, giving the port a neutral port.

What? 48. Customs procedure for goods brought in, giving the non-tariff zone in the economic zone, the store economy; entry means of entry, transit, transit through the customs zone of view.

1. The principle of conducting customs procedures, inspection of customs oversight for goods brought in, brings out the non-tariff zone:

a) Goods brought in, giving the non-tariff zone to be made customs procedures, subject to inspection of customs surveillance. What kind of goods do you have to do with the customs procedure in that kind of way;

b) The following goods are selected to do or not do customs procedure by regulation at paragraph 2 Article 6 Rules issued under the Number Decision 100 /2009/QĐ-TTg July 30, 2009, of the Prime Minister's March 30, 2009, by the Government of the Government on the board of operations of the non-tariff zone in the economic zone, the economic zone: Office of stationing, food, food, consumer goods, and business in the non-tariff zone from the interior to serve. the case for the office of the office and office machine of the cadre, workers working at the business.

c) The following goods are not customs procedures:

C.1) The goods brought by residents from the interior into the special trade economy Lao bao and the International Store Economic Zone Hang on the subject do not apply a 0% increase in value by regulation at 3 Article 9 Digital Information 06 /2012/TT-BTC November 11, 2012 of the Ministry of Finance directed to enforce certain provisions of the valuing tax law and the orientation of the planning implementation. 123 /2008/NĐ-CP 08/12/2008 and Decree No. 121 /2011/ND-CP December 27, 2011 of the Government;

C.2) The goods are crop products, livestock, unprocessed fisheries into other products or through the conventional scheme of self-produced residents, fishing from the special commercial business district of Lao Bao and the International Store Economic Zone Hang into the interior. The subject of the subject is not subject to the value of the value of the property. 06 /2012/TT-BTC January 11, 2012 of the Ministry of Finance.

d) Goods from the interior of Vietnam or from other functional areas in the store economy that put into the non-tariff zone of the store economy are not open to the customs of the export-based export customs in the United States. 116 /2010/TT-BTC 04/08/2010 by the Ministry of Finance amended, Additional Information 137 /2009/TT-BTC 03/7/2009 of the Ministry of Finance instructed to carry out some of the number Decision 33 /2009/QĐ-TTg February 3, 2009, Prime Minister of the Government, the Prime Minister of the Government, issued a financial policy toward the economic zone.

2. When bringing goods from foreign countries into the non-tariff zone, the customs officer must declare on the customs affidavit prescribed to each type of import at the non-tariff zone management customs, which is subject to the non-taxable object (except face). The airline is not entitled to tax incentives for imported goods.

Business in the non-tax sector imports raw materials, supplies to produce business must register product names, raw materials, import supplies, raw materials, import supplies to produce products with customs. The announcement of raw materials, imported items for sale of goods sold in the non-tariff zone was made before the entry-export report. The standard announcement for the type of macho, importing materials, supplies to produce exports made by regulation for these two types.

The business case in the non-tax zone imports raw materials, supplies, components for the production of goods sold into the domestic market, when registration of the imported note, the customs officer must register and declare, quantity, race, import value. The export of materials, supplies, components; product names produced in the non-tariff zone for sale into the domestic market using raw materials, supplies, and foreign imports from abroad.

3. Customs procedure for goods from the interior put into the important non-tariff zone

a) The domestic enterprise is a prescribed customs procedure for each type of export at the domestic customs and customs administration of the non-tariff zone. The customs procedure was made at the domestic customs service, and shipping to the non-tariff zone was made by regulation for export-shifted exports.

The business in the non-tariff zone is customary customs procedure for each type of import at the Customs Governing Customs Bureau.

b) The actual examination of the practice of goods carried out by regulation for the goods exported abroad. The case for the cargo to enter the non-tariff zone is the customs of the customs administration of the non-tariff zone, if there is a sign of violation, the customs department manages the non-tariff zone.

4. Customs procedure for goods from the non-tariff zone exported abroad.

a) Goods from the non-tariff zone exported abroad as the prescribed customs procedure for each type of export.

b) The goods caused by the business in the non-tariff zone imported from abroad or from the domestic then exports the same state as the foreign export procedure, which is specific to the export-based export. The goods imported from abroad in the digital sheet ... "or" export the status of goods imported from the domestic in the digital sheet ... " along with the initial import, detailed (if available).

5. Customs procedure for goods from the non-tariff zone put inland.

a) The business in the non-tariff zone is a prescribed export procedure for each type of export; the domestic business does the procedure to import as prescribed to each type of import. The location for export procedures, imports are the headquarters of the Customs Governing Customs.

b) To make the basis for the domestic business to calculate the amount of tax that must submit as the import procedure, the business in the non-tariff zone must perform as follows:

b.1) The case of export products is produced in the non-tariff zone, before the export procedure must inform the customs authority of raw materials, supplies, foreign imports from foreign countries, to be made up of production products.

When a procedure is made available on the publication of the name, the raw materials, the materials, the imported components are made up of that product.

b.2) The case of goods operated by the business in the non-tariff zone imported from abroad or from the interior then exports the status into the interior as the procedure for exporting to the interior, the specific opening business on the export sheet "export principle." Exports of imported goods from abroad in the digital sheet ... "or" export of the export of goods imported from the domestic in the digital sheet ... " along with the initial import, detailed (if available).

b.3) The business in the non-tariff zone must provide the domestic business full of records, the figures for the domestic enterprise to calculate the amount of tax paid.

6. Join the goods between the business in the non-tariff and domestic business

a) The domestic case of domestic enterprise receives goods for the business in the non-tariff zone: The domestic business announces public contracts and customs procedures for that public contract at the Non-tariff Zone Management Customs. Customs officers perform as public recognition for foreign traders.

b) The domestic business case puts the business in the non-tariff business district: The domestic enterprise announces a macho contract and customs procedure for that public contract at the Non-tariff Zone Management Customs, or the Federal Reserve. Customs in the interior. Customs procedures are made as domestic enterprises put public overseas.

7. Customs procedure for goods purchased at the store, supermarkets in the non-tariff zone put inland.

a) Customers enter the purchase at the store, the supermarket in the non-tax zone that brings in the domestic tax to the prescribed tax on the imports before taking the row out of the non-tariff zone.

For buyers who are subject to purchasing tax-free goods at the non-tariff zone in the economic zone of the store that put inland under the government 's provisions at the Non-tariff Zone' s Operational Regulation, pay the goods part of the goods. I mean, the tax exemption.

b) Customers enter the purchase at the store, supermarkets in the non-tariff zone must appear as a people ' s ID (below abbreviated as CMND) or passport (for customers who are foreigners) with the sales business when purchasing and the monitoring customs. The gates of the gate are removed from the customs union.

c) When sales to the customer, the sales business must have a sales invoice and a sales monitor, which notes: name, address, number of CMND or passport number of the buyer; quantity, price, value of goods sold to each buyer.

d) Depending on the specific conditions at each of the non-tariff districts, the tax collection on goods purchased at the non-tariff zone entered into the domestic implementation in one of the following two ways:

d.1) The buyer of the tax return tax at the port customs customs customs checkpoint:

d.1.1) The buyer before taking the row out of the non-tariff zone must prescribe a tax in the non-trade bill; submit the affidavit, the Certificate of People's Identification Paper, the goods, the sales receipt (the buyer's link) for the Customs and Customs Gate.

d.1.2) Non-tariff portal Customs: Passport Identification of people with a handmade person; for goods to customs and sales bills; if appropriate, write tax receipts and tax revenue, pay up money. Tax on the State Budget in accordance with the rule of law.

d.2) The customs administration of the non-tariff zone mandate for sales of tax revenue:

d.2.1) The mandate for the business to sell the tax revenue proceeds by regulation at paragraph 2 Article 3 Decree 83 /2013/NĐ-CP The responsibility of the party is mandated, the responsibility of the tax management agency implemented by regulation at paragraph 3, paragraph 4 Article 3 of the Digital Protocol 83 /2013/NĐ-CP.

d.2.2) When taking the line out of the non-tariff zone, the buyer must publish the People ' s Certificate of Transparency, Merchandise, Purchase invoicing, receipt of tax revenue to the Customs Terminal Monitoring Customs;

d.2.3) Non-tariff portal Customs is responsible: a CMND counterpart to the person with the carrying; the passport of goods to the sales bill, receipt of tax collection. If through examination, the detection object has a non-match between the person who carries the human image in the CMND; among the CMND number in the sales bill, the receipt of tax collection to the number in the person carrying the proceeds; between the goods bearing with the record goods. In the bill of sale, receipt of tax receipts, and then a criminal record of the law.

8. Customs oversight for the goods put out, put in, go through the important non-tariff zone

) The non-tariff district has a barrier to the outside, has a customs control gate to monitor the goods, put it into the non-tariff zone.

b) The goods put out, put into the non-tariff zone, the goods transported through the non-tariff zone to import inland or export abroad must pass through the customs control gate and be subject to the oversight of this control gate Customs.

c) Goods from foreign imports into the interior or goods from the domestic exporting abroad when passing through the non-tariff zone must go on the right route operated by the non-tariff Zone Management Customs with the Board of Tariff Zone Management.

9. Customs and customs oversight for the transport of entry, appearance, transit through the non-tariff zone (for the non-tariff zone attached to the road door) executed by regulation for entry transport, appearance, and view of the site. Yes, Vietnam.

10. Import Report Mode:

a) For the business of manufacturing business in the non-tariff zone: periodically six months to report customs agency to export goods, import in the period and report of the export-import-import report; the deadline for filing reports is the slowest following 15 days.

Report records include:

A.1) Table aggregables import of raw materials, supplies in the report: 02 primary (denominated 31 /HSBC-PTQ/2013 appendix III issued this message);

A.2) The table of composite bill, the item purchased at the non-tariff zone in the report period (if available): 02 primary (denominated 32 /HSBC-PTQ/2013 appendix III issued this message);

A.3) A composite table of the publication of the product output in the report: 02 primary (denominated 33 /HSBC-PTQ/2013 appendix III issued this message);

.4) The table of aggregations of products sold in the non-tariff zone in the report period (if present): 02 primary (denominated 34 /HSBC-PTQ/2013 appendix III issued this message);

A.5) The composite table of materials, supplies used to produce export products and sold at the non-tariff zone in the report: 02 primary (denominated 35 /HSBC-PTQ/2013 appendix III issued this message);

A6) The raw materials report, entry-to-export material in the report period: 02 major (model 36 /HSBC-PTQ/2013 appendix III issued this message);

a.7) invoice (photo) purchase, supplies at the non-tariff zone during the report (if any);

A.8) The invoice (snapshot) sells the product at the non-tariff zone during the report (if any).

b) For pure commercial business business in the non-tariff zone one month a time must report export goods, import in the period and report of export-to-enter inventory with the customs administration of the non-tariff zone. The deadline for filing a delay report is the 15th day of the next month.

Report records include:

b.1) The total import of goods imported from abroad in the report: 02 primary (denominated 37 /HSBC-PTQ/2013 appendix III issued to this message);

b.2) The table of aggregations of imported goods from the interior in the report period (if present): 02 primary (model 38 /HSBC-PTQ/2013 appendix III issued this message);

b.3) The total purchase table in the non-tariff zone in the report period (if available): 02 copy (sample 39 /HSBC-PTQ/2013 appendix III issued this message);

b.4) The combined cargo table sold in the non-tariff zone in the report: 02 primary (denominated 40 /HSBC-PTQ/2013 appendix III issued this message);

b.5) A compilation of the goods exported in the report (if present): 02 primary (denominated 41/HSBC-PTQ/2013 appendix III issued this message);

b.6) The entry-to-export goods report table in the report period: 02 primary (sample number 42 /HSBC-PTQ/2013 appendix III issued this message);

b.7) invoice (photo) purchase, sales at the non-tariff zone during the report (if any).

c) For the public row: execute the regulation on the type of macho macho.

d) For the business that just produced business, just commercial business, just industrializing: what kind of pictures report in that kind of shape.

) Check-export report:

1) The business is responsible for the declaration and use of goods.

2) The Customs Enforcement to accept the entry-export report filed by the business; on the report of the import-export report-date, month, year of reception; sign, stamp the number of accepted customs officials.

On the basis of assessing the process of compliance with the law of the business, the Customs Governing Customs of the Tariff Zone performs probate testing to evaluate the compliance of the business ' s law; check the inventory if the test is needed; if the detection is detected. The law, the goods imported into the non-tariff district, is being smuggled into the interior, and then it's illegal to deal with the law.

The case of domestic goods brought into the non-tariff zone, then retreats back to the interior, the customs administration of the non-tariff district informed the tax department where the domestic enterprise-based business was brought into the non-tariff zone known for co-ordination.

What? 49. Customs procedure for export goods, imports of the manufacturing business, including:

1. Common Principles

a) The customs procedure for export goods, the importation of the manufacturing business (below the abbreviation DNCX) is applied to the DNCX in the manufacturing zone and the DNCX outside the manufacturing zone.

b) The exported goods, DNCX ' s imports must be the prescribed customs procedure for each type of export, import. The case applies the electronic method, export types, the import stated at this point in accordance with the regulation at the Digital Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance in the case of Prescribed Collusion.

c) DNCX is selected to perform or do not perform customs procedures for the type of goods as stationing, food, food, consumer goods (including labor protection: pants, shirts, hats, boots, boots, boots) purchased from the interior to serve for the executive order. the office machine and the living of the staff, workers working at the business.

d) A turnover of internal rotation in a DNCX is not a customs procedure.

The imported goods of DNCX were transferred from the entry door to DNCX, the export cargo of DNCX shipped from DNCX to the export door.

e) Customs Enforcement Administration, DNCX only oversees directly at the entrance of the manufacturing district, DNCX when necessary under the decision of the Bureau of Customs Administration.

g) In one report, DNCX must inform the extent of the use of raw materials, supplies (including the rate of depreciation) with the slog customs authority at the time of the filing of the import-export report.

2. Location as customs procedure

a) For export goods, import: at the DNCX Customs Administration.

b) For the public goods between DNCX with the domestic enterprise: domestic enterprise as customs procedure at the DNCX Customs Administration or Customs spending where there is a production base of the domestic business.

c) For the public goods between the two DNCX: The business recipient makes a public contract announcement and customs procedure at the DNCX Management Customs Implementation.

3. Customs procedure for export goods, Import by DNCX

a) Goods imported from abroad:

1) For the import goods of fixed asset creation: Text base offers import of a fixed property of the fixed asset of the DNCX director with a cargo portfolio (details name, quantity, race), customs agency as the prescribed import procedure. for goods imported under contract purchase. This regulation applies to both DNCX implementation of the electronic customs procedure under Chapter VI Digital Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

A.2) For raw materials, imported materials for export of exports, DNCX makes the prescribed import procedure for imported goods by contract purchase contracts, except for the calculation of tax.

b) For the goods of DNCX exports abroad: DNCX makes the prescribed export procedure for goods exported by contract purchase contracts, except for the calculation of tax.

c) The goods of DNCX sell into the interior:

C.1) For products produced by DNCX, sold into the domestic market: DNCX and the domestic enterprise as customs procedure and the use of the export-based export sheet.

C.2) For scrap, the scrap is allowed to sell into the domestic market, the domestic enterprise makes the prescribed import procedure for goods imported under the purchase contract.

d) For goods sold by the domestic business to DNCX: DNCX and the domestic enterprise as customs procedure follow the steps and use of the export-based export-based note.

The public goods:

1) For goods employed by the DNCX, the domestic enterprise does the customs procedure by the regulation of goods goods to foreign traders.

.2) For goods provided by DNCX for domestic enterprise, domestic enterprises as customs procedures on the regulation of overseas goods ordering.

d.3) Public goods for foreign traders perform in accordance with the guidelines of the Ministry of Finance.

e) For goods purchased, selling between businesses made together:

E.1) Goods purchased, sold between non-manufacturing DNCX and a manual implementation of customs procedures for the goods exported in place (excluding the provision for export export conditions);

E.2) Goods purchased, sold between the DNCX in the same manufacturing district it is not as customs procedure;

E.3) For rotated goods between manufacturing businesses not the same manufacturing sector but these manufacturing businesses are part of a corporation or a company system that is selected not to serve customs or customs procedures in accordance with the company ' s customs. the type of export-based export (except for the export export conditions in place). This regulation applies to both the manufacturing businesses implementing the electronic customs procedure under Chapter VI of the United States Digital. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

g) For the goods of DNCX to put into the interior for repairs, DNCX has a notification text: name of the row, quantity, reason, time of repair, not a customs statement. The customs agency is responsible for tracking, confirming when the row returns to DNCX. The deadline for the registration of the repair without return is handled in the direction of the instructions for the purpose of use.

) The destruction of the scrap, the scrap carried by the law and the supervision of the customs authorities except for the case of a scrap of scrap, the scrap at DNCX before the official destruction. This regulation applies to both the manufacturing business implementation of the electronic customs procedure under Chapter VI Digital Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

i) The goods of DNCX advance to repair, the warranty then reappears as customs procedure for the exported goods but is returned, except for the calculation of the tax.

4. Re-export report-raw materials, supplies of DNCX

a) The manufacturing business filed in the Import Report-outstanding first quarter and slog on the 15th of the first quarter of the following month at the DNCX Customs Administration. For the preferred business that has been recognized by the General Bureau of Customs, the option of filing an entry report-which exists in the calendar year, at the end of the first quarter of the following year or in the quarter.

b) Re-export report (sample number 43 /HSBC-CX/2013 Annex III issued by this message) raw materials, imported items: filed 2 major copies.

For consumer goods imported or purchased from the domestic product to serve the operation of the workshop, production but not built is quantified using the product unit (e.g., cloth, paper to wipe the machinery, equipment; gasoline to run the generator; oil and gas). clean the mold; the pen marker is faulty ...) or to serve the office of the office machine as well as the operation of the cadres, the workers of the DNCX are as follows:

DNCX does not have to be divided by the purpose of use or source of imports, not a catalog registration, to place a management code and not a monthly entry-export report with the customs authority.

For DNCX alone, the DNCX quarterly reports that the total consumer goods are imported and purchased from the domestic quarter.

DNCX is responsible for opening and using the right purpose goods.

This regulation applies to both DNCX implementation of the electronic customs procedure under Chapter VI Digital Information. 196 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

c) Check-export report:

c1) The customs authority to accept the import report-export-exist DNCX filed, signed, stamped the public on the date, month, year reception on the import-export report. On the basis of assessing the process of compliance with the law of the business, the DNCX Management Customs Administration performs the probability test to evaluate the compliance of the business of the business.

C.2) In the 30-day period since the day of the manufacturing business filing a report of imported goods-export-existing quarterly or in the 60-day period since the date of the manufacturing business filing reported entry-to-date goods, the DNCX Customs Administration if detected signs of commercial fraud, transfer records for the following customs audit for inspection in accordance with regulations.

d) The handling of the property, the goods are of imported origin when the business converts the type from DNCX to a normal business and vice versa performs as follows:

d.1) The case of conversion of the type from DNCX to business does not enjoy the fabrication mode:

d.1.1) Property of assets, goods with imported origins;

d.1.2) Identification of assets, goods with imported imported origins;

d.1.3) Practice tax collection by regulation;

d.1.4) The time of liquiding and defining the property, goods derived from imported origin before the business of the conversion.

d.2) The case of conversion of the type from business that did not enjoy manufacturing to manufacturing business:

d.2.1) The business reports amount of raw materials, supplies and inventory; the customs of the customs, materials, and tax processing, and regulations;

d.2.2) Before the transition, the business is responsible for filing full of the tax debt, the fine liabilities remain for the customs authority. The customs authority applied only tax policy, customs to the type of enterprise manufacturing after the business had fully implemented tax obligations, customs and customs.

5. Machine physics, equipment, transport of fixed assets

a) The forms of liquy, liquoralization, liquoration, liquoration, liquy-free import of the import-free import, 04 /2007/TT-BTM.

b) The location of the liquoration is the DNCX Customs Administration.

c) Procedulable procedure

C.1) The business or bar of the liquoralers has a text stating the reason for liquorice, the name, sign code, the amount of goods required, belonging to the number one importer, the date of the year sending the DNCX management customs detail.

C.2) The case of export-based liquoration is an open-export business; the case of the concession liquation in the Vietnamese market, for, for, for example, is open to the corresponding type, the prescribed tax collection.

C.3) The case of negation, the business is responsible for carrying out the regulation of the environmental regulator, has the oversight of the customs authority.

6. End of construction work, DNCX must make a decision report on imported goods to build the work with the customs authority.

The customs authority is responsible for testing and processing by regulations for imported goods or non-purpose use.

7. Customs oversight for DNCX ' s waste transported to another site to destroy the site.

a)

A.1) Notice the DNCX Customs Administration time the waste delivery time for the transport.

A.2) Transportation and disposal of scrap in accordance with regulation in Environmental Protection and Guided Texts.

b) The responsibility of the DNCX Management Customs Administration:

After receiving the message from DNCX, the DNCX Customs Administration has a responsibility:

b.1) Check out the hazardous waste management license (The license must remain in effect, the waste of DNCX takes the treatment required to be transported, processed in the license), shipping contracts, disposal disposal;

b.2) DNCX ' s disposal test before the delivery of the transport for the transport (scrap to hand over scrap and scrap, the scrap used and other goods);

b.3) Monitoring the removal of the scrap into the disposal vehicle; monitoring the transport of the scrap out of the boundary zone boundary, DNCX.

b.4) Set up the audit editor, confirmation supervisor of DNCX, the operator of the scrap (The Border Records Time Inspection, supervised; civil service inspection, oversight; name DNCX has the disposal, the DNCX representative performs the disposal desk; business) The transfer contract, the disposal disposal; the transport operator; the number of transport vehicles; the scrap metal; the scrap metal; the contents of the disposal, the monitoring, surveillance, etc.); compiled in 3 copies, each side holding one.

b.5) The customs authority does not implement customs sealing on the means of containing waste when transporting waste to other locations outside the manufacturing zone, DNCX for disposal.

c) When receiving a hazardous waste from a hazardous waste management practice, DNCX (source of waste) of the 4 to the DNCX management customs detail. When checking in-export-export profile details, DNCX's Department of Customs Administration checks out the hazardous waste source register, evidence from hazardous waste stored at DNCX.

8. The goods of DNCX have foreign investment that exercise the export rights, the right to import execution by regulation at the Digital Protocol. 23 /2007/NĐ-CP February 12, 2007 of the Government and the provisions of the Ministry of Commerce.

Customs procedure, tax policy, export of export goods, import practices such as for export goods, import by commercial contract. In addition, the Finance Ministry instructs the implementation of the export rights, the import rights of DNCX as follows:

a) DNCX does the right to export, the right to import, the distribution rights to the implementation of the private accounting, not the general accounting of the manufacturing operation; the prescribation of the domestic tax on the guidelines of the Ministry of Finance.

b) customs for the imported goods of the DNCX exercise the right to import:

b.1) When selling to the domestic business is not a customs procedure.

b.2) When selling to other DNCX the customs procedure performs in a direction at the point of 3 This.

c) Customs procedures for the goods of DNCX implement export rights:

C.1) The goods purchase from the domestic to export: Do the instructions at point d, paragraph 3 This.

C.2) Goods purchased from other DNCX for export: Do the instructions at the point of e, paragraph 3 This.

C.3) Goods exported to foreign countries: Implemfication of instructions at point b, paragraph 3 This; DNCX performs export tax enumerate (if available).

9. Check, customs supervision for DNCX to lease the warehouse to contain the goods of the business under regulation at paragraph 1 Article 19 Digital Protocol 108 /2006/NĐ-CP:

a) DNCX is rented out of warehouses in the industrial zone, the manufacturing sector, the high-tech sector, the economic zone and the management department of the DNCX Management Customs Administration to store raw materials, supplies, and products for the manufacturing operation of the DNCX itself.

b) Before making the order into the warehouse, the DNCX must notify the DNCX Customs Administration information about location, location, area, infrastructure conditions, the management management mechanism, and the warehouse, and the storage time. Goods only entered into the warehouse after being accepted by the DNCX customs customs.

c) DNCX is responsible for the management, tracking of the goods included, which makes the warehouse and periodically on the 15th of the first month of the first quarter to report a state of entry, export, inventory to the DNCX Customs Administration.

d) A quarterly periodic, the DNCX administration customs detail performs a state of inventory status check or execution of a mutation test when there is a sign that the goods suspect deposit is not correct or consumes the contents of the goods sent to the warehouse.

What? 50. Customs procedure for the goods put in, giving the tax depot

1. Goods put in, giving the tax vault the raw material to produce the export of the business itself with a tax bill, but not the taxpayer.

The business must open a separate customs profile for the portion of the imported raw materials and register the amount of products exported to a planned year.

2. The customs procedure for imported raw materials into the tax vault is made in accordance with the regulation on imported materials for the production of exports. The treatment of goods sent to the damaged tax depot, reducing the qualities, did not meet the production requirement implemented by regulation at Article 29 of the number. 154 /2005/NĐ-CP.

3. Re-export Report

a) End of the year (December 31, 2017), the slog of the next 31/01 years, the business must set up a collection of imported customs and total amounts of raw materials imported according to the taxing regime, aggreging of export customs and total exports. The raw materials for the product were exported, re-exported and destroyed to the customs authorities.

b) Watch the import report-export, tax returns, import of goods imported into the tax vault.

b.1) The tracking of the input-to-export report, the supplies of the tax vault to be carried out as tracking of the import-export report, the capital of the manufacturing firm instructed at paragraph 4 Article 49 of this.

b.2) The case of the amount of raw materials that has exported and reexported less than the number of imported raw materials according to the tax-tax regime, the business must pay taxes on the unexported raw materials portion of the past imported customs customs. 365 days from the date of registration with the customs agency to the report date; the number of ingredients that have not yet to the deadline must be transferred to the next fiscal year to report entry-to-exist.

b.3) The amount of raw materials that paid the tax but then put into production and exports will be repaid in accordance with the type of export of the export-driven export product in this Article 117.

4. Check out, monitor tax storage

a) The inspection, monitoring of the existing tax repository by regulation at paragraph 4 Article 27 Protocol 154 /2005/NĐ-CP.

b) periodically 1 January 1 times the customs department management customs inventory performs an examination of the organization's management of the business tax vault, including:

b.1) Check out the regulation at paragraph 1 Article 27 Digital Protocol 154 /2005/NĐ-CP.

b.2) Check out the maintenance of the book system, certificate from the tracking of export, import; export, enter the warehouse.

b.3) The actual inventory of inventory, which shows actual inventory metrics with inventory on the book system, evidence from tracking tax storage, the import-export report of the business.

c)

C.1) It is done when business information consumes raw materials that are taxed into the interior.

C.2) When a fraud question is required to apply a qualitative test method at the business.

What? 51. Customs procedure for goods brought in, giving the site of the retail collection site (called CFS-container freight station).

1. The goods entered into CFS include:

a) The import of imported goods into the CFS is the cargo that has not completed the customs procedure, is subject to oversight, management of the customs authority.

b) The export of exported goods into the CFS is that the goods that have finished customs or customs have registered customs documents at the export of the customs customs, but the actual testing of the goods is carried out at the CFS.

2. The services performed in CFS

a) For the export row: Close the package, close the package, arrange, rearrange the goods.

For the transit line, the transit line is put into the CFS in the port to split, close the export container, or close together with Vietnam ' s exports.

b) For the import row: Be allowed to split up to manually import or close the container with other export shipments to export to the third country.

3. CFS sent timeout:

The cargo that entered the CFS was kept maximum in 90 days from the date of the entrance to the warehouse. Over time, the CFS Office of Customs Governing Body requires that the owner of the warehouse to do the procedure to take that commodity out of the CFS or to process as for the imported goods, lost, confused, too long term customs under regulation at Article 45 of the Customs Law.

4. Customs Monitoring:

a) CFS, stored goods, transport vehicles, into and the services performed in the CFS must be subject to the inspection, regular monitoring of the customs authority.

b) Customs monitoring for goods, transport vehicles, which gives CFS and supervises the implementation of the services in the CFS implementation under regulation at Article 13, Article 14 Digital Protocol 154 /2005/NĐ-CP Article 18 of this message and the direction of the Directorate General of Customs.

5. Goods from the CFS put into the domestic (including: foreign goods who have not yet made the importation procedures and rows that have made export procedures sent to CFS) must be the customs procedure in accordance with the corresponding types.

What? 52. Customs procedure for equipment, machinery, public facilities, mold, re-entry template, re-entry for production, construction work, project execution, testing.

1. Customs procedure for equipment, machinery, public facilities, mold, re-entry template, re-entry for production, construction work, implementation of the project, regulatory implementation testing for export goods, commercial imports.

For the temporary row-reintroduction, temporary-reintegration of the tax-exempt object according to regulation at Article 100 of this, periodically yearly (365 days from the date of registration of the new, temporary, temporary) customs is responsible for informing the Agency. Customs and temporary procedures for the remainder of the year, the customs, equipment, public facilities, mold, and temporary, and temporary, and temporary, for the customs of the customs, the filing bar.

2. Location as a temporary reentry-re-export, temporary-re-entry performed at the store of the store Customs.

In the case of re-entry, re-export at the other store, a temporary, temporary, temporary, customs officer must submit a photograph and publish a major, temporary, temporary, customs statement.

3. The deadline of entry-re-export, temporary-reentry-reentering the implementation of the trader's agreement with the partner and registration with the store Customs. For the expiration of the deadline, the customs of the customs officer must make the re-export, re-entry, and filing bar with the Customs Administration where the procedure is temporary, temporary;

The case needs to extend the deadline, temporarily to produce, implement the work, implement the project, test it before the expiration of the deadline, to temporarily suspend the customs officer with the proposed text, if given by the Chief of the Customs Administration where the procedure is temporary. Admission, the contract extension is due to be renewed for the time of entry, temporarily under the agreement with the partner; the case is too long-term, the temporary, that the customs officer has not yet re-entered, re-entered, processed under the rule of law.

4. The case of a business-in-entry, which has a written proposal to transfer ownership (purchase, sale, vote, donate) machinery, equipment, public facilities, mold, temporary form-re-export, temporary re-entry for production, construction work, project execution, trial, trial, trial, trial, project, etc. There must be customs procedures, such as income goods, temporary transfers of domestic consumption, as follows:

a) A business with a written proposal is transferred to the ownership of the Customs Administration where the procedure is temporary, temporary.

b) After being approved by the Leader of the Bureau, the business as customs procedure in the type of business import; tax policy, import management policy, export applied at the time of the registration of the bill to transfer ownership (except for the actual case). full of management policies at the time of entry, temporary, and temporary.

What? 53. Customs procedure for some of the temporary, temporary, temporary-re-entry cases

1. For the condition, spare parts, unsigned items without a contract to serve the replacement, repair and use for the operation of the vessel, the foreign carrier:

a)

A.1) For components, spare parts, temporary items that are flown by the carrier itself, ships carrying on arrival, the navigable operator is the vehicle operator.

.2) For the condition, spare parts, items sent first, sent after the address of the ship's agent, the navigable operator is the agency's agent.

b) The customs procedure and tax policy are implemented by regulation at Article 73 and this Article 100.

2. Customs procedure for shipping, foreign ship-to-re-export for repair, maintenance in Vietnam:

Seaship, flying boat of organizations, foreign individuals entering Vietnam for repairs, maintenance has to do customs procedures as regulation for export goods, trade imports. In addition, due to the specification of this type, there are some specific rules as follows:

a) customs records:

In addition to the prescribed customs records, the customs officer must submit to the customs agency 01 of a contract for the supply of repair services, marine maintenance, flying boat with foreign partners;

b) Location as customs procedure: At the Entrance Customs Customs Spending.

c) The re-entry period of re-entry implementation on the contract to provide repair services, marine maintenance, flying boat with foreign partners and register with the store of the store customs.

d) Check, customs surveillance:

d.1) As the procedure is on-entry, the Exporter of the Passport Customs is to conduct a report on the manifest with the fact that the ship's ship, the flight ship, supervised the operator of the navigation of the ship, the ship from the dock position at the harbour, the airport to the entrance. Repair area, maintenance.

d.2) As the procedure of re-entry, the Temporary Door Customs Service conducted a ship-based information screening, the aircraft carrier reissued with information on the entry and the fact that the ship was reissued and in fact, the ship reappeared, overseeing the carrier ' s testimony to the ship. The sea, the ship from the repair area, served as the anchorage at the harbour bridge, the airport, and arrived at the start of the country.

Separately, spare parts, entry items to repair or use for marine operations, ships under contract to provide repair services, marine maintenance, flying boats with foreign partners, customs procedures performed as for the type of type of ship. You know, it's a matter of the Ministry of Finance.

3. Customs procedure for temporary goods-re-export, temporary-re-entry of the market, exhibition, introduction of regulatory implementation products for export goods, trade imports. In addition, due to the specification of this type, there are some specific rules as follows:

a) Customs records: in addition to papers such as export goods, trade imports, you have to submit an additional 1 copy of the agency's confirmation of the institution of the fair, exhibition (except for reintroduction to the introduction of the product).

b) Customs procedure for temporary goods-re-export, temporary-re-entry of the market, the exhibition performed at the Customs Department where there is a fair, exhibition, product introduction or store customs spending.

c) Time of re-entry, re-entry

C.1) The export of imported goods to participate in the fair, trade exhibitions in Vietnam must be reexported in the 30-day period, since the date of the end of the fair, trade exhibition, the introduction of registered products with the customs authority.

C.2) The deadline for the export of goods to participate in the fair, trade exhibition, introduction of overseas products is a year, since the date of goods is temporarily exported; if the above deadline has not yet been re-imported, the goods are subject to tax and other goods. The other financial obligations under the rules of the law of Vietnam.

d) The sale, giving goods at the fair, exhibition, introduction of the product made in accordance with regulation at Article 136, Article 137 Trade Law and other provisions of the law are involved.

4. Temporary goods-re-export, temporary-re-entry for conference, seminars, scientific research, education, sports competitions, cultural performances, performing arts, medical exams, medical exams:

a) The customs of customs made by regulation for export goods, imports are not intended for commercial purposes. In the case of re-entry, re-export at the other store, a temporary, temporary, temporary, customs officer must submit a photograph and publish a major, temporary, temporary, customs statement.

b) The location for the temporary reentry-re-export, temporary-re-entry is done at the store customs detail.

c) The deadline of entry-re-entry, temporary-re-entry must register with the customs authority, but not more than 90 days from the date of registration of the temporary-re-export customs post-re-export, temporary-re-entry on the basis of validation of the conference organiser, workshop, study Science, education, sports competitions, cultural performances, performing arts, exploring charity.

5. A temporary row-re-entry for warranty, overseas repair

a) The case in the contract has a warranty clause, the correction is done by regulation at Article 14 of the number 12 /2006/NĐ-CP 23/01/2006 of the Government and the direction of the Ministry of Commerce.

b) The case has no contract or contract but there is no warranty clause, fixed customs procedure as the procedure for export goods, imports are not intended for commercial purposes in Part III.

c) The location for the temporary procedure-re-entry is done at the Temporary Entrance Customs Service. The re-entry case at another is applied to the transfer window where the export procedure is used.

6. Goods due to subcontractor, organization, individual reentry to re-export to serve oil and gas operations under a lease, loan or service contract.

a) Location as customs procedure: At the store of the store customs where the procedure is in advance. Another store re-entry is applied to the transfer window.

b) The customs of customs made by regulation for export goods, import of trade. In addition, the customs officer must submit further:

b.1) The organization ' s proposed text, the individual conducts the search, exploration and extraction of oil: 01 main;

b.2) Oil and gas service contract or contract supply contract: 01 screenshots;

c) The deadline for re-entry:

The deadline for re-entry does follow the trader's agreement with the partner and must register with the customs authority. The case needs to extend the deadline of entry-re-export to continue the implementation of the oil and gas operation, which has the text to recommend the Customs Administration where the extension is renewed by agreement with the partner.

d) Check, customs surveillance:

d.1) As the procedure is in advance, the Temporary Entrance Customs Customs proceed to conduct the manifest information on the affidavit with the actual equipment serving the oil and gas extraction.

d.2) As the procedure of reexporting, the Temporary Entrance Customs Customs process conducts information on the re-re-export paper with information on the income declaration and the fact that the goods reappear;

7. The temporary declarer-reintroduction, temporary re-entry

a) Customs detail where temporary or temporary procedure is responsible for tracking, management, and liquidity of the temporary, temporary, temporary. The case of re-entry at the other customs department, the customs department, after having been a re-export of the customs and customs of the customs of the customs of the customs of the customs department, was sent to the customs of the customs department. The records are prescribed. In case of re-entry at the other customs administration, the customs of the customs union, after the completion of the re-entry procedure, the customs officer is responsible for direct contact with the Customs Department where the temporary file liquidity is provided.

b) The liquidity timeout: implemented as for the deadline to file a tax refund, not tax on instructions at paragraph 2 Article 127 This message.

c) The liquidity profile consists of:

C.1) The public office requires either a temporary or a temporary declaration of the declaration in which the declaration of the declaration of entry-the declaration of re-entry, the amount of goods entering, and the amount of goods reproduced respectively and similar to the case of temporary reentry-re-entry;

C.2) The declaration of entry, re-export or temporary testimony, the re-entry;

C.3) Other papers are relevant.

8. The procedure for domestic consumption.

Temporary goods-the reintroduction of regulation at this point if the transfer of consumption in Vietnam is carried out in accordance with the instructions at 4 Article 52 of this.

Separately, a re-entry to the fair, exhibition if sold, presented at the fair, the exhibition is on the 30-day period since the end of the fair, the exhibition, the business must make its manifest, pay taxes on the non-trade bill. with the Customs Division where you register for an advance.

What? 54. Customs procedure for the case of entry, proviation of vehicles containing the goods in the rotation method.

1. These vehicles include:

a) Empty container with or without a hanging hook;

b) The soft sink in the container for storage of liquid (flex tank).

2. Customs procedure

a) For the transport vehicle

(1) When importing, transport agents file a mapping of the cargo, which lists the specific means of importing vehicles.

A.2) When exporting, the transport agent filed 1 Table in an empty container or an empty container advance prior to the delivery of the transport (according to the model 44 /BKCR/2013 appendix III issued this message); transport or transport agent filed a daily release. The transport.

b) The case of non-shipping vehicles, customs officers (who have the goods already or will contain in the vehicles from abroad or who has the means of rotation or the owner of the proxy round) is committed to the government. use the correct method of rotation at the table table (according to the number 44 /BKCR/2013 appendix III issued this message) to do the procedure in the rotation method.

c) The customs detail where the procedure is to manually enter/proviate, the reference, validation of the number of temporary, temporary vehicles; the actual examination when there is a question.

d) The case of changing the purpose of using rotated means, the customs procedure performed as follows:

d.1) Customs operators have text to the Customs Customs location where the log register is posted and makes temporary work-entry procedures that change the purpose of using the rotation medium.

d.2) Leader of the Customs Expenditure where the application of the temporary log is responsible for consideration of the reasons, the interpretation of the customs affidavit; if the signs of commercial fraud are not detected, accept the offer of the customs affidavit, namely:

d.2.1) Continue to register the registered login table and make a temporary procedure;

d.2.2) The customs operator opens the customs deposition in terms of business integration, prescribation, taxation and tax return execution (the time of taxation is the date of the registration of the customs sheet) in accordance with the guidance at paragraph 8, Article 11 This Information;

d.2.3) Processing violation of the deadline of entry-re-entry and delay calculation (if available);

d.2.4) After the completion of the tax collection procedure, the money slows down and processed the violation (if any) make the payment table liquidity.

3. The other way of rotation (shelf, price, barrel, jar ....) is not a container, a soft tub, and a customs procedure at point a, point c 4 Article 53 This message.

What? 55. Customs for the goods exported but returned to the capital.

1. The forms of reentering the exported goods but are returned (the following call for reentry) includes:

a) Re-entry returns to repair, recycling (collectively called recycling) then re-export;

b) Reenter returns for domestic consumption (not applicable to public goods for foreign traders);

c) Re-entry returns to destroy in Vietnam (not applicable to public goods for foreign traders);

d) Reenter returns to reexport to other foreign partners.

2. The place as the import procedure returns:

a) The customs department has been the procedure of exporting that goods or at the Reenter Customs Administration.

b) The case where a shipment is returned is the goods of many export shipments, the re-entry procedure performed at one of the Customs Affiliates has been the procedure for exporting such goods or at the Reenter Customs Administration.

3. Goods after recycling is reproduced at the Customs Expenditure Where it has been reimporting the goods. The customs of customs and re-export of goods is the export of the store (not the store customs spending), and the goods are carried out on the procedures for export goods, importing the store.

4. The procedure to import returns

a) The customs records are:

(1) The text of the proposal to re-enter the goods, stating which of the export of the export bill, was given a tax refund by the customs, non-tax, and prescribated the first GTGT tax deduction to the tax authority? (note the number of tax refund decisions, non-tax returns) at the same time stating the reason for re-entry (to recycle or to consume inland or to destroy or to re-export the third country; imports for recycling must specify a reprocessing site, recycling time, way.) recycling, the following, the following:

A.2) The affidavit of imported goods, the blueprint of goods, the menu: as for goods of commercial imports;

3) The previous export of export goods exported: file 1.

A.4) Foreign Office of the Foreign Office of the carrier's return notice or text/agency of the airline announced that no recipient: file 1 or a photograph.

b) The customs authority applies customs procedures as for goods imported commercially (excluding import permits, specialized management). Reintegration goods must be tested for food. Customs officers on the mission of examining goods imported goods with goods described in the export paper to determine the match between imported goods returned to Vietnam with previously exported goods.

c) The customs authority states that the decision not to collect taxes on the goods of re-entry stipulated at this one Article, if at the time of the procedure as the procedure to re-enter the operator of the customs officer submitted enough of the non-taxable record under instructions on this Article 119 and the customs authority. There is sufficient basis for the identification of imported goods as previously exported goods; other cases carry out enough of the prescribed taxes.

d) For reentry goods for recycling, the recycling deadline was registered by the business with the customs authority but not more than 275 days from the date of re-entry.

5. The procedure of reexporting has recycled

a) The customs records are:

A.1) The publication of the export of goods: filed 2 copies;

A.2) The goods imported (to recycle): file 1.

b) The customs authority as such as for commercial export goods. For the shipment to test the commodity reality, customs duties that test the goods must be subject to actual re-export of goods with goods that have been described in detail on the advance note to determine the suitcases of the goods when re-exporting with temporary leave. Enter.

c) The recycling of recyclable goods then the business must have a text to the Customs Deposit as the procedure to re-enter the process clearly because it is not reproduced, on that basis proposing the Customs Expenditure Procedure for re-entry review, acceptance of the forms. processing as follows:

C.1) For recycled products is public goods.

C.1.1) As a customs procedure in the form of locally imported export to the consumption of the interior, if sufficient conditions are met as for export, imports at the site of the public product stipulated at the Digital Protocol. 12 /2006/NĐ-CP; or

C.1.2) Destroy, if the outsourcing party offers to be culled in Vietnam and the Department of Natural Resources and Environment permits the destruction in Vietnam.

C.2) For recycled products that are not public goods, transfer of domestic consumption such as reentry goods for domestic consumption.

6. The case of re-entry goods is the export product produced from raw materials, imported items; business goods belonging to the subject are imported tax returns, Customs does the re-entry must notify the Customs that returns the import tax refund. It is known (if these two Customs units are two different customs agencies) on the set of points at point b, point c 1 and point c paragraph 5 This or the case is too long stated at point 4 This to handle the tax by regulation at point c. 7 Articles 112.

What? 56. Customs procedure for imported goods but must export its return to foreign customers, export to third country or export to the vital non-tariff zone.

1. The case of goods has completed the import procedure

a) Where to do export procedures: at the Customs Department, it has been the publisher of that shipment. The case of export-to-store goods is made to move the store to the export door.

b) customs records include:

b.1) The business of the business of exporting goods;

b.2) exported goods exported: filed 2 main copies;

b.3) The previous importation of imported goods: file 1 snapshot, main publication;

b.4) The document accepts the return of the foreign owner (if the export line returns to the owner of this shipment): file 1 major or the snapshot;

b.5) Contract sales contract for the third country or export to the non-tariff zone (if the export to the third country or export to the non-tariff zone): file 1 of the taken.

b.6) Decision to force the reappearance of the competent authority (if any): 01 screenshots.

c) The customs procedure performs as for with the export shipment under the commercial contract. Export goods must be tested in real goods. Customs officers on the mission of examining the goods must show a sample of the goods taken when importing (if given a sample); the reference to the description of the goods on the imported paper with the fact that the goods export; specify the quantity, quality, the category of goods exported. And the identification of the right between the goods that was exported to the goods was previously imported.

d) The customs authority states that the decision not to collect taxes on goods export returns or export to the third country or export to the non-tariff zone stipulated at 1 Article, if at the time of the export procedures return export to third country. three or exports to the customs union customs department store that you submit enough of the non-tax filing under instructions at Article 117 of this and the customs authorities have enough basis to identify the export goods that were previously imported.

2. The case of goods that has not yet made the import procedure is in the customs monitoring area, but due to the confusion, lost, no recipient or denied admission, if the transport or owner has the proposed text republished (which specifies the reason). Confused, lost, or refused to accept, the Chief of the Customs Administration oversees the cargo until it comes out of Vietnam right at the entrance.

What? 57. Customs procedures for goods sold at duty-free shops

Customs management for goods sold at the duty-free business store performs in accordance with the Ministry of Finance ' s own guidelines.

What? 58. Customs procedure for the mail, parcel, export goods, imports sent through postal service and items, export goods, imports sent through the fast-moving service of the country.

Customs procedures for the mail, parcel, export goods, imported goods sent through postal and item services, export goods, imports sent through the fast-moving service carried out by this Smart and Digital Information. 99 /2010/TT-BTC 09/7/2010 of the Ministry of Finance set customs procedures for the mail, parcel, export goods, imports sent through postal service; Digital News, $2billion. 100 /2010/TT-BTC 09/7/2010 of the Ministry of Finance set customs procedures for export goods, imports sent through the international air road rapid transfer service; Decision No. 1 decision-making. 93 /2008/QĐ-BTC October 29, 2008 by the Ministry of Finance issued a regulatory procedure for customs, export, export, transit, transit, and transit services.

What? 59. Customs procedure for the goods put in, giving the external external warehouse

1. The customs procedure for goods from abroad or from non-tariff districts to the external depot.

a) The goods sent to the external repository

Goods by regulations at Article 25 Digital Protocol 154 /2005/NĐ-CP He was sent to the warehouse.

b) The filing for the Foreign Office Customs consists of:

b.1) The publication of the goods import/export of the foreign affairs: 02 primary.

b.2) Contract lease for the external repository: 1 copy (except for the case of a co-owner of the foreign affairs store).

The lease of the lease used for multiple foreign exchange entries was required only once upon registration of the admission of the invoice, exporting the first foreign affairs store, and submitting a lease on the lease for the next time.

The deadline for the goods to deposit the external stock is calculated from the date of the shipment of the foreign affairs store.

b.3) The authorization license (if not authorized in the foreign exchange lease): 01 main;

b.4) The operation or other transport certificates of equivalent value or the export of exported goods made the customs procedure for the case of the cargo that brought the non-tariff zone to the external repository: 01 screenshots;

b.5) The inventory details (automotive, motorcycle must specify the number of frames and the number of machines): 01 screenshot.

b.6) Other testimonies according to the ministry ' s management requirements, the sector is relevant.

c) customs procedure

C.1) Subscription of the repository entry into the external repository.

C.2) The customs warehouse for container numbers, the sealing number for container goods; the number of events, the sign code for the suit, if appropriate and the seal of sealing, the intact packaging for the storage; If the owner shows signs of a violation of the customs law, you have to check the food.

C.3) The customs officer that oversees the entry of the external repository of the validation of the goods entered into the repository of the entry/export of the external repository, importing the goods to the entry/export goods.

2. The customs procedure for goods from the interior brings to the external external warehouse

a) The goods to the external repository:

A.1) The types of goods specified at paragraph 3 Article 25 Digital Protocol 154 /2005/NĐ-CP;

2) The goods from the external depot have been brought into the interior for recycling, and then return to foreign affairs according to foreign designation.

b) customs records:

b.1) The publication of the goods import/export of foreign affairs: 02 primary;

b.2) Contract lease for the repository 1 copy (except for the case of a co-owner of the foreign affairs).

The lease of the lease used for multiple foreign exchange entries was required only once upon registration of the admission of the invoice, exporting the first foreign affairs store, and submitting a lease on the lease for the next time.

b.3) The dispatch license (if not authorized in the lease of the external repository): 01 main copies, if the fax must have the confirmation and seal of the foreign affairs store owner;

b.4) The publication of the goods exported according to each type of corresponding type, with a detailed copy (if available): file 1 snapshot, main publishing (customs affidavit);

b.5) Decision to force the reappearance of the competent authority (for the case of rebirth): 01 screenshots.

c) customs procedure:

C.1) Check the validity of the certificates in the case file; register the affidavit and manually enter the external repository as for the goods from foreign countries to deposit the external external repository at the point of paragraph 1 This Article.

C.2) Identification of "the cargo that entered the external repository" on the prescribed export commodity paper at paragraph 4 Article 30 This message.

3. The customs procedure for goods from the foreign affairs warehouse brought abroad, bringing in the non-tariff districts:

a) The customs records are:

A.1) The publication of the entry, export of foreign affairs: file 1 major;

A.2) The publication of the goods exported (except for goods from foreign countries to the external warehouse): file a photograph;

A.3) The license to export (if not written in the lease): 01 main;

.4) Store export: 01 main copy.

b) customs procedure:

b.1) The customs warehouse for the exception of the testimony from the declaration when exporting the stock with the certificate from the procedure as the procedure to import and the actual shipment, if appropriate, be the export procedure.

b.2) The goods from foreign export external external warehouses are only exported through international stores; the main door or other locations provided by the Prime Minister.

b.3) The cargo of a warehouse entry on the import/export of the external repository is taken out of the external depot once or repeatedly. The cargo case came out of the warehouse and brought abroad several times, through various stores at the same time, and was used by the publication of the Department of Foreign Customs, which was used by the publication of the Department of Foreign Service. I mean, I mean, switching stores from external storage to the export store.

b.4) End of the export of the foreign affairs warehouse, the Customs Administration of the customs department of the Customs-based Freight Tables transfer of the store and the Department of Merchandise Transfers from the external depot to the export of the export door Customs to confirm. Merchandise to the export store in the 35th box office of entry, export of the external repository; the case of the external depot at the export store, the foreign customs customs confirmed immediately after the line was in the vehicle.

4. Customs procedure for goods from the external depot imported into the interior.

a) The goods from the external depot are brought into the interior in the following circumstances:

A.1) The imported goods are put into consumption in the Vietnamese market stipulated at point b 2 Article 26 Decree. 154 /2005/NĐ-CP;

A.2) The goods are brought into the interior for machinization, recycling;

A.3) The machinery, equipment of foreign contractors brought into the interior for the construction or of the rental business to implement the outsourcing contract, at the end of the contract that had re-emerged and sent the external treasury to be brought into the interior to make the next lease contract;

A.4) The goods have made export procedures, sending imported external repositories back to the domestic following the corresponding type.

b) The goods are not included in the external depot in the following cases:

b.1) The goods specified at point c 2 Article 26 Decree 154 /2005/NĐ-CP;

b.2) The goods under the regulation must be the importation procedure at the store;

b.3) The goods under the Consumer Goods or Category Category are discouraged from importing the Ministry of Commerce.

c) customs procedure:

.1. The customs officer performs the import procedure according to each type of the corresponding type, after which the owner of the repository performs the foreign affairs store.

.2. The case of the foreign exchange for foreign imports has been reported on several occasions, and customs records for each time of the importation are accepted from the record (including the receipt, the details of the cargo, the certificate of goods, issued certificates issued by the Admiralty). the foreign affairs warehouse, the main nature of the testimonies from the Foreign Archives.

.3. At the end of the foreign affairs warehouse, the customs administration of the customs department of the Customs-based Freight Desk shifted the store, the customs of goods imported to confirm the goods to the export store in the 35th box of entry-to-entry, export-export stores.

d) The customs warehouse monitoring the export of goods out of the external repository and confirmed in the export of goods, export of foreign affairs.

5. Customs oversight for shipping goods from the external depot to the export store.

a) The responsibility of the owner/owner of foreign affairs

A.1) Set up the export of export goods transferred from the export depot to the export store (according to the number 47 /BKCCK-KNQ/CFS/2013 appendix III issued this message): 03 copies;

A.2) Transport on the right route, time has been confirmed by the customs authority on the Freight Table. The case is not the right route, time, before the cargo is shipped to the export door, the owner/owner of the foreign affairs department must have a notification text for the Customs Administration of the Foreign Office and the Bureau of Export Customs. Oh,

A3) The preservation of the customs of the customs of customs during the course of the operation. The case of accident, the inability to resist the failure of the customs or the change of the goods, the transport/operator of the foreign affairs must apply. measures to limit losses and newspapers immediately to the people ' s committee, the ward, the town, or the nearest customs department to compile a confirmation of the status quo of the goods.

b) The responsibility of the Customs Administration management of the external repository:

b.1) Identification on 02 Categoralization of exported goods transferred from the export depot to export; Nem to cargo and set 3 Border transfer delivery (according to model 46 /BBBG-CCK/2013 appendix III issued this message), which must full of information about the duration of the publication, route, and other information as the base for Customs for the export of the export, inspection, reference, handling; sealing of the customs records (including: 02 Table of Table; 02 Categorization of the transfer export) from the repository to the export store and the affidavit of the import, export of the foreign exchange, to the owner/transport owner to transport to the door. the export;

b.2) Fax Table the delivery table for the Department of Boutique Customs comes before 17hours daily to coordinate tracking, management.

b.3) Trace feedback from the export door customs detail. The case is too limited to transfer the goods (due to the trader registered on the Freight Table) without receiving any feedback or receiving information from the export of the store's Department of Customs over the undue process of exporting to the export store, the Bureau of the Bureau. The customs management customs department is responsible for coordinating with the Department of Export Customs and informs the Customs Control Team of the Customs Enforcement Administration to search for shipment.

c) The responsibility of the export of the export door customs:

C.1) Since the receiving of the goods transfer information is transferred to the Table by the Department of Customs, the Department of Customs Office is responsible for tracking shipments of shipments to the export store. Hand over.

C.2) After the trader gathered enough supplies in the area of the export door, the customs officer checked, counterparty the status of customs, confirmed the information and the Leader of the Bureau of Designs confirmed on the 02 Border Patrol.

C.3) Fax Table the delivery for the Bureau of Foreign Affairs Management Customs. In the case of a shipment of information to the customs department of the customs law, the head of the Bureau of Customs and the Bureau of Customs, the Department of Customs, decides to test the actual inventory and process the results of the test as it is for the transfer of the store.

C.4) 701 Table of mail delivery and sent 1 Border Editor confirmed to the store customs administration of the external store management of the external repository to save the profile.

C.5) The export store customs department store oversees goods from the following reception until the publication, confirmed on the List of exported goods transferred from the export depot to the export store, the Leader of the Department of Confirmation Confirmation (sign, stamp, and date, month, etc.) five) and send it back to the Customs Administration of the customs department to save, the payment of the affidavit.

.6) The case runs out of freight but the cargo has not yet reached the export store, before 08:00 on the next day of work, the export door customs department has a responsibility to reflect on the untrue shipping shipment information, time has been announced. register for the Customs Administration Customs Administration to coordinate in the search for shipment.

6. The procedure of transporting goods from this external depot to the other external depot on Vietnamese territory

a) The owner or legal representative of the owner must have the application to the Department of the Provincial Customs, the city (where the foreign repository is holding) addressed.

b) customs of customs bringing goods from this external depot to the other external depot applies the procedure to the transfer of the store.

c) The time of the foreign exchange lease is calculated from the date of the goods brought into the first foreign affairs store.

7. Customs management for the goods transfer ownership in the external external depot.

a) The transfer of the ownership of the goods to the external goods store is made available by the owner of the goods when it comes to regulation of goods in accordance with the provisions of the 8 Article 3 Commercial Law.

b) Following the transfer of the ownership of the goods, the owner of the goods (the new owner) or the foreign owner (if authorized), submit to the Customs Administration of the Exposition of the Archive of the following testimonies:

b.1) The invoice for the import, export of foreign affairs: 02

b.2) The text announces the transfer of goods ownership is sending the external warehouse from the former owner to the new owner: 01 Main

b.3) Contract purchase contract between the new owner and former owner of the shipment to the foreign repository: 01 photo

b.4) The new owner ' s foreign exchange contract: 01 screenshots

The customs administration of the foreign affairs department stores the evidence mentioned above with the warehouse's external inventory record to monitor and liquidity the input, export of foreign affairs.

c) Following the registration of the merged goods bill, export of the new foreign minister, the Department of Customs Administration does the liquidity of the deposit of the goods, export of the former foreign affairs department.

d) The deadline for the goods to deposit the external stock is calculated from the date the goods entered into the external stock office under the lease of the repository between the foreign minister and the former owner.

8. The procedure for the liquation of rows in the external treasury performs in accordance with the order of the Ministry of Finance.

9. Customs management for the goods sent external external warehouse

a) The case of the foreign affairs warehouse which is authorized by the owner to carry out the services in the external warehouse, the foreign minister must be recognized as a customs agent, as customs procedure, the customs officer must publish a customs officer's card.

b) The customs administration of the foreign repository frequently checks the operation of the external repository; requires the exception of the external warehouse to have the scheme to order goods in the warehouse and streamline the supply areas or areas that carry out the services in the warehouse.

c) The customs department manages the public office of the official public office that performs the oversight of the external warehouse and the activities of the external warehouse; freight from the store to the external repository, from the external depot to the export store, from the external depot. Look, this is about the other foreign affairs warehouse under customs supervision;

d) The goods from the external warehouse that put out the store for export to overseas must be made out of export within 15 days from the date of the export, which is more than 15 days but not yet exported if the customs officer has the offer, the leader of the Maritime Branch. The export store confirmed and merchandise left in the era of the external deposit, the Bureau of Export Customs has a written statement to the Customs Administration of the Customs Administration on the state of goods that sent the warehouse to the repository and monitored the cargo until it was done. It ' s actually done; it ' s a very limited case of goods, but it ' s not exported, but it ' s not exported, and the Department of Shop Customs is handing out shipments to Chi ' s Chi. The customs administration of the customs department to proceed with instructions on this 7.

Periodically, every 06 months, the slowest of no more than 15 days from the day of the report, the foreign secretary must report in writing to the Bureau of Customs, where there is an external warehouse of goods in the warehouse and the operational situation of the warehouse. 45 /BC-KNQ/2013 appendix III issued this message.

e) The affidavit of the deposit of the foreign repository:

In the 15-day period since the actual date of export, the foreign owner has to submit a bill of entry, export of the foreign affairs department to the Customs Administration of the customs department to confirm the goods to the export door and the payment of the admission of goods, export to foreign affairs. Yeah. The validation and liquidity of the admission of goods, export of foreign affairs to the Border of the Store transfer and the catalog of exported goods transferred from the external depot to the export of the export door customs.

) periodically once a year, the Customs Administration conducts examination of the operational situation of the external repository and the adoption of the customs law of the foreign affairs department, which reports the results of the inspection of the Customs General. In the case of a sign of violation of the law, the Bureau of Customs conducted an investigation into the foreign affairs department.

What? 60. Customs procedure for export goods, imports across the border and beyond.

Customs procedure for export goods, imports across the border made in accordance with the guidance of the Inter-Finance-Finance-Transport-Transport-Agriculture & Rural Development-Health and State Bank guidance of the Prime Minister 's decision to implement the Prime Minister' s Decision. The government is about managing the border trade.

What? 61. Customs oversight for export goods, import transfer of export

1. The principle of transferring the

The procedure of transfer of the store is done simultaneously with customs procedures for export goods, imports and by regulation at Article 16, Article 18 of the number of states. 154 /2005/NĐ-CP As customs procedure, the Customs Department for the registration of the affidavit is based on the information of the goods, the location of the transfer window on the customs sheet to carry out the transfer of the store.

2. Monitor for the goods transfer window

a) For the export row:

A.1) The exterior of the offshore customs department (according to model 46 /BBBG-CCK/2013 appendix III), assigned to the customs officer, with the official customs affidavit that the customs procedure was completed. Customs official) to move to the export store customs

1) The delay of 01:00 hours since the adoption of customs records and cargo due to the arrival of the Customs Administration in addition to the arrival of the Customs Administration, the export of the export department must perform the reception of records and cargo, the signing of the Table of the Table.

b) For imports:

b.1) The customs department for the registry of the customs department transferred the customs affidavit to the affidavit for the transfer to the import door customs.

b.2) Slowly at 04 hours since the adoption of customs records, the importation of the import door Customs must perform the reception of the records, the delivery of goods and customs records, where the import of imported goods must be examined in fact, setting up 02 of the Table. The delivery of the customs department to the customs where the affidavit is for the procedure.

3. Import goods are transferred to the store and export goods export to the department's management of the Bureau of Provincial Customs, the city but no external customs or customs service outside the store, but far from the store. Port/port is not convenient for a business-shifting business, the bureau of the Bureau of Customs, the city of choice, and tasked with the appropriate customs duties as the right to move the store.

4. The goods are office equipment (tables, chairs, cabinets and stationing offices ...) or imported goods not intended to trade but serve directly to the business of the business itself if the container closes with imported raw materials for machinising, production. Exports are registered to the customs department at the Bureau of Customs out of the store for the transfer of the store.

5. Import goods with the target carrier record is the Inland Clearance Depot (ICD):

a) The imported goods with the target record of the port of the domestic port (ICD) were not transferred to the customs of customs, the location of the actual inspection of goods outside of the store. Except for the Prime Minister's other regulations.

b) For the imported goods of DNCX; raw materials, supplies, machinery, imported equipment to serve the production of export goods or the implementation of a contract for the purpose of an ICD, the business is made the procedure of transferring the store from ICD to the genus. DNCX, Customs Department, where the business announces the export contract, where the business announces the macho contract to continue customs procedures. For the property of the property to be tested in fact, if the business offers to be tested in fact at the ICD, the ICD Customs Administration conducts a real inventory test at the suggestion of the DNCX Management Customs Administration, the Customs Section where the affidavit is. enter the export production, where the business announces the macho contract.

6. Transfer the store to the external goods repository/CFS

a) The goods that have made the export procedure to the external repository/CFS are transferred from the external repository/CFS to the export door;

Foreign goods brought into the foreign repository were transferred from the store to the foreign affairs store in accordance with the provisions of Section 3 Article 18 of the Digital Decree. 154 /2005/NĐ-CP Except for goods to be a customs procedure at the entrance of the law.

b) The goods are raw materials, supplies, machinery, equipment to serve production to be transferred from the external repository/CFS on the location of customs duty outside of the store.

c) Customs oversight:

C.1) For shipping goods from the location as customs procedure to the external external depot/CFS and vice-versa, Customs Expenditures where the application of the application of the Delivery Sheet is transferred to the monitoring of the monitoring mission, management of the Customs and Customs Administration foreign/CFS;

C.2) The case of shipping goods transferred from the external repository/CFS to the customs location, customs owner/CFS set up the cargo table from the export depot to the export store (according to the 47 /BKCCK-KNQ/CFS/2013 appendix III issued) This position) submitted to the Customs and Customs Administration of the Customs/CFS to confirm, seal the customs and carry out the monitoring, customs management between the relevant customs genera.

C.3) The monitoring of shipping goods from the external depot to the export store is currently instruct at paragraph 5 Article 59 of this.

7. Customs oversight of imported goods from the store ' s entry into the non-tariff zone, goods exported from the non-tariff zone of the export of exports and goods purchased, exchanges between the non-tariff zones together carry out as for the moving goods. But we have to seal the customs.

8. Goods exported, imported as a sign of the affidavit at the store of the customs customs outside the store, if the arrival of the port customs department shows signs of violation, then conducting a practical test at the store.

9. Monitoring of export goods, import transfers

Customs supervision for export goods, importing imported stores is made by seal sealing or other technical vehicles specified by the General Directorate General of Customs.

a) The cases of exporting goods, importing the export transfer must seal the customs:

A.1) The export goods, import transfer of the type of type, must be contained in the container or in the types of response vehicles that are required to seal the customs by regulation at Article 14. 154 /2005/NĐ-CP;

.2) For small, odd shipments if not contained in containers/transport vehicles that meet the requirements of the customs seal, the execution of each package;

3) For small shipments, the odd of many imported newspapers and transportation of an off-the-store location where the business has a written offer of being paired and shipped in a container/transport container, the head of the store customs leader. Admission, seal and record in the table.

b) The case is not a customs seal: export goods, import transfers when customs procedures are exempt from the actual inventory of goods.

c) The case cannot seal the customs:

C.1) For goods being a row is a customs procedure at the store of the store customs. The case for customs procedure at the External Customs Service, the fact that the inspection of the cargo practice is done by the Bureau of Customs Administration, on the recommendation of the Bureau of Customs External customs.

C.2) For superschool goods, supergravity, cumbersome rows do not meet customs sealing conditions and due to special preservation requirements cannot be checked in fact at the store, which is made customs procedure at the external customs detail at the store; when setting up. In the Table of the Table, the Bureau of Navigation Customs has to describe the specific state of goods, transportation, and photograph of the goods, the means of sending the Bureau of Customs out of the store.

10. Customs procedures for the goods have made export procedures but change the export store exports.

a) The case of the cargo that has finished the export procedure but has not shipped to the export door or the CFS store:

Business to send the Customs Administration where the export sheet is exported:

A.1) The petition changes the export door (according to model 48 /TĐ-CKX/2013 appendix III issued this message): 02 primary;

A.2) The text notification changes to the export store of the delivery person or the carrier or the outsourcing company: 01 screenshots.

A.3) The text allows for a change in the export of the license-issued body to the export of exported goods (in the license that has written the export door) or the text of UBND the province allows the export through the new export door (for export goods). through the road window when changing the export door to the new export door under the jurisdiction of the province of UBND.

b) The case of goods that made the export procedure, entered the customs supervision area of the store on customs records or goods exported to the store, shipped to the CFS warehouse in the Customs Exterior Customs:

The business is sent to the Customs Department where the registration of the customs documents is as stated at this point.

The Bureau of Customs specifically instructs the execution of the export door.

What? 62. Customs procedure for export, import.

Customs procedures for export transport, imported made as provisions for export goods, trade imports. In addition due to the specification of this type, some of the contents are guided further as follows:

1. waterway transport, air road, rail must finish the export customs procedure before the procedure of the export and customs procedure prior to the importation of customs imports.

The case of transport has been a export procedure, if the owner of a contract to sell to a foreign partner (a contract that regulates the port for foreign exchange) is a document of the export of the export customs, Provide evidence for the procedure as a result of the procedure, as the Customs Administration has been granted the procedure as a result of the fact that the customs of the customs are exempt from the export of the customs. Customs procedure performed at the Customs Department where the procedure has been made.

2. Road transport or other means of transport by other vehicles to the store is only the export customs procedure, importing, not having to manually export, enter the scene.

3. export conditions, import to each type of transport made in accordance with the provisions of the relevant law.

Chapter III

THE PROCEDURE IS ESTABLISHED, MOVED, EXPANDED, NARROWING THE LOCATION OF CUSTOMS DUTIES OUTSIDE OF THE STORE AND THE SITE OF EXPORT OF EXPORT GOODS, IMPORTS IN THE INTERIOR; FOREIGN AFFAIRS WAREHOUSE, TAX SECURITY DEPOT

What? 63.

1. For the location as the domestic port customs procedure

a) It has been planned in the domestic port system published by the Prime Minister;

b) There must be an area of 10 hectares or more;

c) Ensure that the conditions work for the customs office such as the office of work, where the inspection of the goods, where the installation of the equipment (electronic weight, the apparatus ...), the object of violation of the breach;

d) The depot, which has a barrier to the surrounding area, is equipped with a camera system, electronic weight, and other equipment for rapid goods. The cargo enters the warehouse, which has to be managed using a computer system and is connected to the monitoring system of the customs authority.

2. For the location as a customs customs procedure:

a) Located in the planning of the Ministry of Finance on the system of locations as foreign customs procedures;

b) Colony of the table with industrial zones, construction zones, non-tariff zones, other special economic zones, or the site of many industrial manufacturing plants that have export operations, importing regularly;

c) In place of convenient traffic, in accordance with the shipping of containers by container;

d) There are an area of 1 ha or more;

e) Other conditions such as regulation at point c, point d 1 This Article.

3. For the centralized check site due to the investment customs agency or due to the construction of the investment warehousing business:

a) Position: attached to the customs headquarters headquarters (if a test site of 01 Customs Expenses) or at the site of export operations, regular imports, convenient traffic, in accordance with container freight; how the Maritime Branch is located in the United States. management of no more than 20 km (if a common location for many customs agencies);

b) On the area: The inspection site of a customs detail must have a minimum area of 5,000 m2; the general examination site for many customs of the customs department must have a minimum area of 10,000 m2;

c) On the basis of the material, the device page:

C.1) Make sure the conditions are working for customs offices such as work headquarters, where the inventory checks, where installation of equipment (electronic weight, microscopy ...), a criminal record repository;

C.2) The warehouse, the right to have barriers to the surrounding area, is equipped with a monitoring camera system;

c.3) The goods go into the warehouse, the beach must be managed using a computer system and is connected to the customs authority.

d) The location where the investment business is built, the business must have a business registration for transportation delivery, warehousing business.

4. For the location of the gathering, check out the export goods, import at the border:

a) The case is in the store economy

A.1) The business must have a business registration business registration, warehousing business;

2) In terms of area: There must be a minimum area of 5,000m2.

A3) Ensure that conditions work for customs offices such as work headquarters, where inventory checks, where installation of equipment (electronic weight, microscopy ...), breach of the object of violation;

A.4) The warehouse, the right to have a barrier fence against the surrounding area, is equipped with surveillance camera systems;

5) Goods out into the warehouse, the beach must be managed using a computer system and is connected to the customs authority.

b) The case is not in the store economy:

Established conditions are as for the location of the corporation, which controls export goods, and imports are located within the store economy. In addition, the set location, export of export goods, imported outside the store economy must meet the following conditions:

b.1) Must be attached to the store area;

b.2) Prefated by UBND, the city granted the investment certificate.

5. For the local retail collection site (CFS):

a) Business is registered to trade in the trade, transport of export goods, imports, warehousing business;

b) At the site of export activity, regular imports, convenient traffic, in line with the shipping of cargo by container; the way the customs administration manages no more than 20 km;

c) Ensure that the conditions work for the customs office such as the office of work, where the inspection of the goods, where the installation of the customs inspection site, the object of violation of the breach;

d) The depot, which has a minimum area of 1,000m2, has a barrier fence with the surrounding area, equipped with surveillance camera systems;

e) Goods out into the warehouse, the beach has to be managed using a computer system and is connected to the monitoring system of the customs authority.

6. For the external depot

The conditions of the establishment of the external treasury are in accordance with the provisions of Article 22 of the United States. 154 /2005/NĐ-CP which must meet the following requirements:

a) The location of the external warehouse

The external depot must be established in the prescribed areas at paragraph 2 Article 22 Decree. 154 /2005/NĐ-CP.

b) Area

b.1) The external warehouse must have a minimum area of 5,000 m2 (including warehouses, flats, and auxiliary works), where the store area contains an area of 1,000m2 or more.

b.2) For the repository (such as: gold storage, silver, precious stones; specialized storage inventory must be preserved according to the special mode) the external repository area can be less than 5,000 m2 and the inventory area can be less than 1,000m2.

b.3) For the specialized field of foreign currency (such as: landfill of raw wood, steel iron, etc.) must reach a minimum area of 10,000 m2, not requiring an area of storage.

c) The barrier to the surrounding area

C.1) For the external warehouse located in the area of the store, the port has a barrier wall that separates the area from the surrounding area and within the area of control, inspection, supervision of the customs authority, is not required to have walls.

C.2) For the external depot outside the above area it is required to have a barrier wall isolated from the surrounding area to ensure a request for control, inspection, supervision of the customs authority.

d) Management software and surveillance cameras:

d.1) The external repository must have a system of accounting and computer book systems installed tracking software, importing goods, exporting, stored, stored in storage under the regulation of the customs authority and connected to the customs management customs.

d.2) The external warehouse must be installed with a cargo surveillance camera system, in and the system has the ability to save surveillance camera images for a period of 6 months to ensure monitoring requirements, monitoring and retrieving data when needed by the customs authority.

7. Tax Archive

The business recommended the establishment of a tax guarantee that must meet regulatory conditions at point a, b, c paragraph 2 Article 27 digital decree 154 /2005/NĐ-CP In addition, to ensure monitoring requirements, customs management, at this Smart Guide to point 2 Article 2 Article 27 Digital Protocol 154 /2005/NĐ-CP as follows:

a) The business must meet the provisions at 1 Article 20 of this.

b) The business must have a system of accounting and tracking software, which manages the goods of entry, export, storage, inventory.

c) The tax vault must be in the enterprise ' s manufacturing base area, which is installed with a cargo surveillance camera system, into and this system is capable of saving surveillance camera images for a period of 6 months to ensure monitoring, monitoring and monitoring requirements. retrieve the data when needed by the customs authority.

8. For the site of a cargo check at the work leg or warehouse of the work, where production

a) The work leg or warehouse of the work must be the site of equipment, machinery, imported supplies to build plants, buildings, and implementation of the investment project.

b) The plant, the manufacturer's manufacturing enterprise is the place for export of export goods, importing has its own requirements for preservation, packaging, sanitation, technology, safety, goods that cannot be performed in fact at the store or the focus test site.

c) The business is responsible for the layout, the means of serving the test at the base of the building, where production and only be brought to the production, construction, construction, and installation after being confirmed by the customs authority.

What? 64.

1. The profile of the site as the domestic port customs procedure includes:

a) The text of the proposal was established: 01 main;

b) The text approved the establishment of ICD of the Ministry of Transport (except for the ICD case that was published by the Ministry of Transportation in the planning): 01 main;

c) Business registration certification has a career in the trade, transport of imported goods and (or) warehousing business: 01 screenshots;

d) Economic evidence, construction engineering: 01 screenshots;

Operating system: 1 major.

2. The profile of the site as customs procedure outside the store consists of:

a) The text of the proposal was established: 01 main;

b) The approved text of the Provincial People's Committee/city which places the location as customs procedure: 01 main;

c) Business registration certification has a career in the trade, transport of imported goods and (or) warehousing business: 01 screenshots;

d) Economic evidence, construction engineering: 01 screenshots;

Operating system: 1 major.

3. The profile of the focus check site:

a) The case of a concentration of inquiry centered by the customs agency as the investment holder:

January 1) The founding proposal of the Bureau of the Provincial Customs, the city: 01 main;

A.2) Map of transportation network planning, industrial zones, related economics on the site: 01 screenshots;

A.3) Economic dissertation, construction technique: file 1 photo;

.4) Rules of operation: 01 main;

A.5) The license to use the legal land.

b) The case of a centralized examination location due to business business as the owner of the investment:

b.1) The text offers the establishment of the business: 01 main;

b.2) Economic dissertation, construction technique: file 1 photo;

b.3) Rules of operation: 01 main;

b.4) The certificate for the right to use the legal land: 01 Photo;

b.5) Business registration certification has a trade in the trade, transport of imported goods and (or) warehousing business: file 1 photo;

4. The profile established the export of export goods, imports at the border.

a) The text of the creation of the enterprise: 01 main;

b) Economic thesis, construction technique: file 1 photo;

c) Rules of operation: 01 main;

d) The certificate for the right to use the legal land: 01 screenshots;

) Business registration certification has a career in the trade, transport of imported goods and (or) warehousing business: file 1;

e) For the export of export goods, imports at the border are not in the store economy, the business has to submit a Certificate of Investment Certificate issued by UBND, city of grade: 01 photo;

5. The profile of the retail collection site (CFS)

a) The text of the creation of the enterprise: 01 main;

b) Economic thesis, construction technique: file 1 photo;

c) Rules of operation: 01 main;

d) The certificate for the right to use the legal land: 01 screenshots;

) Business registration certification has a career in the trade, transport of imported goods and (or) warehousing business: file 1;

6. The profile of the external warehouse

a) The application of the external repository (model 49 /TL-KNQ/2013 appendix III issued this message);

b) Business registration certification, including warehouse business function: 01 screenshots;

c) The map of the warehouse area design, the abolition of the boundary line that separates the line from the outside, the location of the warehouses, the internal transit system, the fire prevention system, detonation, protection, warehouse office and customs office (when the customs agency is in need). );

d) A legal certificate of the right to use of warehouses, beaches, engineering, infrastructure, management software, surveillance cameras, etc., with a map of the warehouse area design, the exterior of the area in the area of the store, industrial area.

7. The record of establishing a tax vault

a) The application to establish a tax repository (sample 50 /TL-KBT/2013 appendix III issued this message);

b) Business registration certificate: 01 screenshots;

c) The map of the warehouse area design demonstrates the boundary line that separates the exterior from the outside, the location of the warehouses, the internal transit system, the fire prevention system, the explosion, the protection, the warehouse office;

d) A legal certificate of the right to use of warehouses, engineering, infrastructure, management software, surveillance cameras, etc.

8. For the location of the cargo check at the work leg or warehouse of the building, where production: Enterprise to the Provincial Customs Service, the city of text offers recognition of: 01 itself.

What? 65.

1. For the location of customs procedures at the inland port, the site of the exterior customs procedure (the following is generally the location as the customs procedure):

a. The business sent the proposed record to the Department of Provincial/Municipal Customs where the location as customs procedure is located.

b. In the 10-day period of work since the date of receiving valid records, the Customs Service performs:

b.1) Case check;

b.2) Food and warehouse reality survey;

b.3) Assessment of the meeting of regulatory conditions at the Protocol. 154 /2005/NĐ-CP And the instructions in paragraph 1, paragraph 2 Article 63 of this.

c. In the 30-day period of work since the date of the receiving report, the Bureau of Customs completed the appraisal, report results and the Minister of Finance decided to establish a customs position under the regulation at paragraph 2 Article 4. Protocol. 154 /2005/NĐ-CP In the absence of an established condition, the Ministry of Finance has an answer to the business.

2. For the centralized check site; the set location, which checks out the export goods, imports at the border; the individual collection location (CFS); the external depot (later known as the site):

a)

A1) The business has a need to establish a location with a document which offers the General Customs Administration (through the Bureau of Provincial Customs, City), which defines the expected content of: the need to be established, the location location expected to be established, the area, the conditions. The facilities, the engineering, the infrastructure, the ...

A.2) In the 5-day period of work since the date of the receiving document of the business, the Bureau of Provincial Customs, the city of examining the records, the operational situation base of the sites was established on the site, assessing the need and fitting of the requirements. The management of the customs department, if you meet the oversight requirements of the customs officer, report the Bureau of Customs.

3) During the 5-day period of work since the date of the adoption report by the Bureau of Provincial Customs, the city, the Bureau of Customs and the specific direction of the content should be made, if it does not agree, the text has a clear answer.

b) Ra decided to establish a location

b.1) After the unification with the Customs General, the business conducts investment in the warehouse, the abolition of qualifying, and the provision of a prescribed profile at this Smart Office sends the General Department of Customs (through the Bureau of Provincial Customs, the city where the site is established).

b.2) In the 10-day period of work since the date of receiving enough records of the business, the Bureau of Provincial Customs, the city of implementation: Case inspection; survey, warehouse practice, warehousing; assessment of the provision of site formation conditions, sending reports and suggestions on General Customs (if the conditions are met).

b.3) In the 7-day period of work since the date of receiving the report by the Bureau of Provincial Customs, the city with the filing of a test site, the Chief Directorate General of the General Bureau of the Bureau decided to establish a location or have a written text if the business had not responded. You know, the rules of regulation.

3. For the inspection site is the work leg or warehouse of the work, where production; tax storage.

The business sent the text, which included a proposal for the establishment of the Provincial Bureau of Customs, the city. During the 5-day period of work since the date of receiving enough records of the business, the Bureau of Provincial Customs, the city of the city: checking the profile, the actual survey of the warehouse, the beach and the decision to establish, if it is not appropriate, the text answers the business and specifies the reason.

What? 66. End of action.

1. The cases terminate operation

a) Department of Provincial Customs, the city whose text offers to end the operation of the customs site in the domestic port; the site of a customs procedure outside of the store; a centralised inspection site; the site of the gathering, the export of export goods, imports in China. the border; the location of the retail collection; the external depot, the tax vault, if not responding to the conditions of inspection, customs oversight, and other conditions under the regulation at Article 63 of this.

b) The business has a written proposal to end the operation;

c) It is too long for the 06 months since the decision to establish but the business did not put into operation without the correct reason;

d) In the 01-year business 03 times the administrative violation of customs, is treated for administrative violation by penalty of a fine with a penalty for each overtaking of the customs jurisdiction of the Customs Administration.

For the external depot, the tax vault was established before, but on December 31, 2014 without extending the area to meet the stipulation set at paragraph 6, paragraph 7 Article 64.

2. The decision to decide termination

a) Chief of the Bureau of Customs, city:

1) Ra decided to end the operation of the test site as the work leg or warehouse of the work, where production; tax storage.

A.2) Check, report, proposal for the Directorate General of Customs review the operation terminated on the site of the domestic port customs; the department store; the area of centralized inspection; the site of the retail collection; the site of the gathering, the export of export goods, imports. On the border.

b) General Directorate General of Customs:

b.1. It is decided to end the operation of the external repository; the location of the inspection is concentrated; the location of the retail collection site; the location of the gathering, the export of export goods, and imports at the border.

b.2. The inspection, the report, proposed the Ministry of Finance to end the operation on the site as the domestic port customs procedure.

c) The Minister of Finance made the decision to end the operation of the site as the domestic port customs procedure.

3. pause the operation of the locations:

a) The location where the location is no longer active due to no goods and businesses with the proposed text, the Bureau of the Bureau of Customs, the city of the city, announced a temporary halt to the activity of the centralized inspection site; the site of the assembly, the export of export goods, imports at the border; the site of the retail collection; the external depot; the report, which proposed the Directorate General of the Customs Service to halt the operation of the site as the domestic port customs procedure.

b) The period of pause activity is not more than 6 months from the date of the business having the proposed text.

c) During the time of the pause operation, the above sites were not subject to the supervision of the customs authority.

d) After the deadline, if the business has a proposed text allowing for the continued operation, the Bureau of the Bureau of Customs, the city examining the established conditions and operations of the sites, if the condition meets the accepted text allowing the operation to be operated. or the Bureau of Customs reporting permission to operate on the site of the domestic port customs procedure. The case does not meet the conditions or the business without the recommended text, the authorship report has the authority to consider an end to the prescribed activity at 1 Article.

What? 67. Continue to move, expand, narrow the venue

1. The business with a need to narrow or expand the site area has been decided by the General Bureau of Customs to be established or has the need to move from the site that has been decided by the General Bureau of Customs to meet the new site. Article 63 of this is filing a report to the Department of Provincial Customs, city, file:

a) Please move, expand, narrow;

b) The inventory, the area of the moving area, the extension, the narrowing;

c) The legal word for the right to use the warehouse, the travel pad, the extension.

2. The provincial Customs Service, the city after receiving enough valid records of the business, conducted:

a)

b) The actual survey of the warehouse;

c) In the 15-day period since the date of receiving enough valid records, the Bureau of the Bureau of Provincial Customs, the city decides to expand, narrate or move on the case of moving to the new site together in the established area or have a written return text. A career that is not qualified to move, expand, narrow.

d) The location of the site's relocation was established to the new location outside the established area, and the business had the offer to send the Department of Provincial Customs, the city considered, reported the Bureau of Customs to decide on the location.

3. In accordance with the specified locations at paragraph 1, paragraph 2 Article 63 This Privacy must be in the planning of the Ministry of Transport or the Ministry of Finance the location of the site must be accepted by the Ministry of Transport or the Ministry of Finance.

What? 68. Transfer ownership or rename owner

1. The procedure to convert the ownership of the execution site is as follows:

a) The site of the site with the proposed conversion of the owner of the site;

b) The new master moves the owner of the site. The conversion profile is prescribed at Article 64 of this.

c) The provincial Customs Service, the city received the filing for the transfer of the owner, the report, proposed the General Customs Administration, not the actual survey of the warehouse, if there was no change in comparison to the warehouse, the existing landfill. The site of the established jurisdiction of the Minister of Finance, the Director General of Customs reported, proposed the Minister of Finance to review the decision.

2. The procedure to rename the owner:

a) The owner with the proposed exchange name, which sends the evidence from a change in the name of the business that was granted the licensing of the established business.

b) In the 5-day period since the date of receiving enough valid files, the General Customs Administration recognizes the change of the owner's name on the decision to establish the location. The site of the established jurisdiction of the Minister of Finance, the Director General of Customs reported, proposed the Minister of Finance to review the decision.

Part III

CUSTOMS PROCEDURES FOR EXPORT GOODS, IMPORTS ARE NOT INTENDED FOR COMMERCIAL PURPOSES.

What? 69. Goods exported, imported not for commercial purposes

Export goods, non-commercial imports, include:

1. A gift, donated by the organization, individual abroad to the organization, the Vietnamese individual; of the organization, the individual in Vietnam sent to the organization, the individual abroad;

2. The goods of the diplomatic representative body, the international organization in Vietnam and those who work in the agencies, the organization;

3. humanitarian aid.

4. Import goods, temporary export of individuals who are exempt from the State of Vietnam for duty-free;

5. The sample does not pay;

6. Career instruments, temporary, temporary-term, temporary, organizational, organisational, immigration, and/or more.

7. The organization ' s moving assets, individuals;

8. Personal baggage of the entry into the application, the goods carry the person of the entry into the tax exemption standard;

9. Other non-commercial goods.

What? 70. Customs and Customs.

The customs officer for export goods, importing non-trade is one of the following subjects:

1. Host;

2. The agent for customs procedure if the owner signs contracts with the agent;

3. The person who is authorized by the copyright in writing.

In the event of the mandate, the recipient of the authority was given by his own name, signed, stamped on the customs affidavit.

What? 71. Customs profile for imported goods

1. Papers must be filed with:

a) The publication of the export of export, importing the non-commercial: 2 copies;

b) The order (except for the case of a cargo carrying the standard tax exemption by regulation at point 8 Article 69 This message): 01 screenshots;

c) The authorized commission of Article 3 Article 70 of this.

d) The affidavit confirmed the humanitarian aid of the competent organ to the case of import of humanitarian aid: 01 major;

The decision or paper of the public safety agency to allow the individual to be Vietnamese-settled abroad is allowed to return to the settlement in Vietnam; or Vietnamese passport or Vietnamese passport, with the value of permanent water, has a stamp stamp. Entry of the export management body at the store: 01 screenshots with a major basis for the reference;

e) The text of the state agency has the authority to allow the transfer of the organization ' s assets from abroad to Vietnam: 01 screenshots;

g) A cargo import permit (for the case of import of prohibited goods, conditional imports): 01 main;

h) The identification of the goods of goods to the prescribed cases at the e.5 point 2 Article 12 This information: 01 itself;

i) Notice or decide or negotiate a vote, donate goods: 01 screenshots;

n) Other papers, depending on the specific circumstances under the rule of law must be available.

2. Papers must be published:

a) The delivery certificate of the transport organization (except for the case of goods carrying persons with the prescribed tax exemption by regulation at paragraph 8 Article 69);

b) The tax exemption standard of the diplomatic service, the international organization, the foreigners who work in the agencies, the organization above.

3. Records to determine whether imported goods are not intended for commercial non-taxable object is the customs records specified at this.

What? 72. customs records for export goods

1 Filing Must Be Filed:

a) The publication of the export of export, importing the non-commercial: 2 copies;

b) The authorship of the commission is in paragraph 3 Article 70 of this: 01 itself;

c) The text allows for the export of humanitarian aid and the affidavit confirming the humanitarian aid of the competent authorities on the case of the export of humanitarian aid: 01 main;

d) The text for the overseas settlement of the state agency has jurisdiction (for the case of export of the individual ' s move property, family): 01 capture of a certificate;

The text of the state agency has the authority to allow the transfer of the organization's assets abroad: 01 a certificate of evidence;

e) A cargo export permit (for the case of an export of prohibited goods, conditional exports): 01 main;

g) Other papers, depending on the specific case according to the rule of law must be available.

2. The profile to determine whether exports of exports is not intended for commercial non-taxable subject matter is the regulatory customs records at this.

What? 73. Customs procedure

1. The operator of the customs and customs records. Customs agencies, registration, and file details.

2. The form, the level of actual examination of export goods, imports of non-trade led by the Leader of the Customs Administration by the principle of regulatory inspection at Customs and Decree Law. 154 /2005/NĐ-CP.

The entity is in accordance with the provisions of the prescribed exemption for regulations at Article 38 of the Decree. 154 /2005/NĐ-CP.

3. Tax, fee, and other items must be filed under the law of the current law.

4. Non-Trade News Agency

The signing, stamped "customs procedure" on the customs statement issued by the customs union at the last stitchup.

5. Trace and liquidity to occupational instruments, vehicle-making, temporary-term temporary employment, organization, entry, entry, non-commercial, non-commercial.

a) To the deadline for the re-export of the customs officer to perform a career-export procedure, the working vehicle, and the implementation of the filing bar at the Customs Accommodation Bureau. The case of re-entry at the other customs department is the customs of the customs office, where it has been re-exported to the customs of the customs of the customs and customs of the customs of the customs, and the customs of the customs of the customs of the Customs and Customs of the Customs Department. Customs, Customs and Customs), for a prescribed filing.

b) To the deadline for the re-entry of the customs officer to perform a career-import procedure, the working vehicle, and the implementation of the filing bar at the Customs Accommodation. The case of re-entry at the other customs department is the customs department of the customs department where there is a 15-day period since the date of the completion of the re-entry procedure, the official customs officer responsible for direct contact with the customs department for the temporary deposit of the records. According to the rules.

c) Overtime has not been re-exported, unre-entered, the operator is processed under the rules of the existing law.

Part IV

CUSTOMS PROCEDURE FOR EXPORT TRANSPORT, ENTRY, TRANSIT, PORT, PORT, AND PORT.

Item 1

FOR THE ENTRY CAR, ENTER THE SCENE, TRANSIT THROUGH THE BORDER SHOP WITH COMMERCIAL PURPOSE.

What? 74. Customs procedure for foreign automobiles upon entry (in-entry)

1. The operator submitted and/or published the following papers:

a) For foreign automobile entry under the bilateral Agreement between Vietnam and the countries that share the same borders:

A.1) The permit of the authority with the authority to grant: the main publication;

A.2) Media registration papers: primary publishing;

.3) Import of imported goods, transit: primary publishing;

A.4) List of passengers (for passenger transport cars): file 1 major;

A.5) The input-appearance (if any) of the vehicle operator and the person who works on the transport: the main publishing;

A.6) Other papers follow the regulation at the International Convention on road transport between Vietnam and the country with borders on the border: the main publication;

. pp. a.7) The opening-up road transport vehicle-re-export (model 51 /PTVTB/TN-TX/2013 appendix III issued this message): due to the customs authority from the system.

b) For the integration vehicle under the Facilitation Agreement Agreement and the goods across the border between the expanded Mekong sub-states (GMS Agreement) the implementation of the regulation at the Digital Information 29 /2009/TT-BGTVT November 17, 2009, of the Ministry of Transport. The specified profile is as follows:

b.1) International road transport permit (GMS Road Transport Permit): main sequence publishing;

b.2) Transport for transport (Motor Vehicle Temporary Admission Document): original publication;

b.3) Container-entry record (Container Temporary Admision Document): primary publishing;

b.4) The publication of the Transit and Inland Customs Clearance Document: the main sequence.

c) For a foreign automobile with a driver on the right must be published by regulation at the Digital Protocol. 80 /2009/NĐ-CP October 1, 2009. Specifically as follows:

C.1) The approved text of the Ministry of Transport: the main publication;

C.2) The certificate for technical safety testing and environmental protection against the motor vehicle of the national registration vehicle and also in effect: the main publication;

C.3) Media registration paper: primary publishing;

C.4) The input-appearance (if available) of the vehicle operator: the main publishing process;

C.5) The opening of the temporary road transport-re-export: provided by the customs authority from the system.

2. Customs Enforcement of the Customs Enforcement and Customs Enforcement Agency for Customs and Customs Enforcement.

What? 75. Customs customs against foreign cars when the arrival (reemergence)

1. The operator submitted and/or published the following papers:

a) For foreign automobiles entering the bilateral agreement between Vietnam and the countries with the same borders:

A.1) The text extension text of the transport vehicle (if available): the main file;

A.2) The permit of the authority with the authority to grant: the main publication;

A.3) Other paperwork is prescribed at the international convention of road transport between Vietnam and the country with borders on the border: the main publication;

A.4) List of passengers (if a passenger car): filing itself;

A.5) The export of export, transit (case of procedure simultaneously for both transport and export goods, transit): publishing of the main;

A.6) The input-appearance (if any) of the vehicle controls the vehicle and the person who works on the transport: the main sequence.

b) For the renewable means of the Agreement to facilitate human and goods to cross the border between the expanded Mekong sub-states (GMS Agreement), the implementation of the Regulation at No. 29 /2009/TT-BGTVT November 17, 2009, of the Ministry of Transport. The specified profile is as follows:

b.1) International road transport permit (GMS Road Transport Permit): main sequence publishing;

b.2) Transport for transport (Motor Vehicle Temporary Admission Document): original publication;

b.3) Container-entry record (Container Temporary Admision Document): primary publishing;

b.4) The publication of the Transit and Inland Customs Clearance Document: the main sequence.

c) For foreign automobiles there is the driver on the right of the main publishing of the specified papers at the Digital Protocol. 80 /2009/NĐ-CP October 1, 2009. Specific:

C.1) Media registration papers;

C.2) The input-appearance (if available) of the vehicle operator;

C.3) The release of the transport-re-entry road transport.

2. Customs Enforcement of the Customs Enforcement and Customs Enforcement Agency for Customs and Customs Enforcement.

What? 76. Customs procedure for Vietnamese automobiles upon arrival (temporary), entry (re-entry)

Customs procedure for Vietnamese cars when the appearance of the situation (reentry), entry (re-entry) is made in accordance with regulation at Article 74, Article 75 of this. It also uses the 52nd /PTVTB/TX-TN/2013 subversion III with this Privacy. The automobile case is licensed to be licensed by a computer system, not in print media.

Item 2

FOR THE REGULATORY MEANS OF REGULATION AT ARTICLE 46 154 /2005/NĐ-CP

What? 77. Coarse transport mechanism

1. The raw transport vehicle is the means of transport by human or animal drag (e.g. trailer, cart, cart, cart, etc.).

2. When the appearance of the scene, entry of the raw transport vehicle, the media owner or the vehicle operator is not required to apply for a license, not to declare a convenient media release.

What? 78. Customs procedure

For the raw transport facilities when the appearance, entry, media owner or vehicle operator must declare and submit to the customs authority the following papers:

1. Import of export, import (if export goods, import);

2. The baggage affidavit of the transport operator and of the passenger (if available).

Section 3

FOR THE TRANSPORT OF PERSONAL, AGENCY, THE ORGANIZATION, THE ORGANIZATION OF RE-ENTRY, THE RE-ENTRY IS NOT AIMED AT REGULATION OF REGULATION AT ARTICLE 47. 154 /2005/NĐ-CP

What? 79. Customs procedure for automobiles is not intended for commercial purposes when appearance, immigration and ...

1. For the foreign automobile when entering the scene (in-entry), the operator submitted and published the following papers:

a) For foreign automobiles entering the bilateral agreement between Vietnam and the countries with the same borders:

A.1) The authorship of the authority of the authority has jurisdiction (except for the case of traffic circulating in the store area): the main publication;

A.2) Media registration papers: primary publishing;

A.3) Other papers by regulation at the International Convention on road transport between Vietnam and the country share borders: the main publication;

(4) A re-entry (sample number 51 /PTVTB/TN-TX): due to the customs authority from the system;

A.5) The input-appearance (if any) of the vehicle controls the vehicle and the person who works on the transport: the main sequence.

b) For the foreign automobile there is the driver on the right to publish the main sequence of papers under the numerical redecree. 80 /2009/NĐ-CP October 1, 2009. Specific:

b.1) The approved text of the Ministry of Transport;

b.2) Technical safety test and environmental protection for motor vehicles;

b.3) Media registration paper;

b.4) The input-appearance (if any) of the vehicle controller;

b.5) Transport for temporary-re-export transport (model 51 /PTVTB/TN-TX/2013 appendix III issued this message).

2. For the foreign automobile when the appearance (rebirth), the operator submitted or published the following papers:

a) The publication of a temporary entry-road transport-reappearance with confirmation confirmation of the Export Customs Authority as a temporary procedure: the main filing;

b) The authorship of the authority of the authority: the original publication;

c) The text extension extension (if available): the main file.

3. For the Vietnamese automobile when the appearance of the scene (temporary), entry (re-entry), customs records are similar to regulation at paragraph 1 and paragraph 2 above, separately in print media print by model #52 /PTVTB/TX-TN/2013 appendix III issued this Privacy, case The automobile is licensed to be licensed by the operating system, not in print media.

4. Customs Enforcement for the Customs and Customs Enforcement Agency for Customs and Customs Enforcement.

What? 80. Customs procedure for boat boats, seras, etc. entry, entry point

1. Customs procedure for (ship, boat, barge, canoe, etc.) of the kind of registration required by regulation of water transport, ... appearance, entry.

a) The media owner or vehicle operator must submit or appear to the customs authorities of the following papers:

A.1) The authorship of the authority of the authority has jurisdiction (except for the case of traffic circulating in the store area): the main publication;

A.2) Media registration (if available): primary publishing;

A.3) The publication of goods exported or imported (if goods exported or imported): the main publication;

A.4) The declaration of entry or entry (if any) of the operator of the transport and of the people working on the transport vehicle: the main publication;

a.5) The opening of the temporary-re-entry (sample 53 /PTVTĐS/TN-TX/2013 appendix III issued this message) or the declarer of temporary river transport-re-entered (model 54 /PTVTĐS/TX-TN/2013 appendix III issued via) This is the main file.

b) The customs authority, examination of the case, and the procedure for customs procedures issued by the Directorate General of Customs.

2. The customs procedure for the motorcycle, motorbikes are not intended for commercial purposes upon arrival, entry.

a) For the motorcycle, the car attached to the foreign machine when entering the scene (in-entry), the operator submitted or published the following papers:

A.1) The authorship of the authority of the authority has jurisdiction (except for the case of circulation in circulation in the store area): file file;

A.2) Media registration papers: primary publishing;

A3) The opening of the temporary entry-road transport (model 51 /PTVTB/TN-TX/2013 appendix III issued this message): due to the customs authority from the system.

b) For the motorcycle, the vehicle is attached to the foreign machine when the appearance (re-export), the operator submitted and published the following papers:

b.1) The opening of the temporary temporary-road transport of the Export Customs Service as a temporary entry: filing itself;

b.2) The text extension extension (if available): file 1 screenshot, main publishing.

c) For the motorcycle, the vehicle is mounted on two Vietnamese wheels when the appearance of the scene (temporarily), entry (re-entry), customs records are similar to regulation at point a and point b 2, separate vehicle printing according to pattern 52 /PTVTB/TX-TN/2013 appendix III issued This is private.

d) Customs authorities take over, check the records, and make customs procedures under the procedure issued by the Directorate General of Customs.

What? 81. Private regulation for the transport vehicles of the individual, held in the border area regularly through the border area of the border.

1. These vehicles include:

a) The automobile ' s truckload of foreign vehicles into the Vietnamese store area during the day (01 days) for delivery of imports or export deliveries;

b) Vietnam ' s automobile trucks travel across the border during the day (01 days) for delivery of exports or receiving imported goods then return to Vietnam;

c) The transportation of the individual, the body, organization in the border area often crosses the border area due to daily life needs.

2. For the specified case at point a and point b 1 This Article, if there is a significant reason to extend the retention period in the store area then the vehicle operator or the owner has the recommended text, the customs leader considers renewed, The extension time is no more than 2 days.

3. These vehicles are only temporary-reintroduced, transitiable-re-entering the same store.

4. These vehicles do not have a license, not to be declared by the means of transport, the administration of the store customs, or by using a notebook or by a computer system.

Section 4

FOR VIETNAMESE SEA SHIPS AND FOREIGN SEA SHIPS THAT APPEAR, ENTRY, TRANSIT, PORT TRANSFER.

What? 82. Customs and Customs.

The captain or the legal representative of the transport (under the same name as captain) is responsible for the operation and customs procedure for entry, transit, transit, and port.

What? 83. Location as customs procedure

Customs procedure for Vietnamese shipping and foreign sea ships appear, entry, transit to the headquarters or representative office of the Maritime Port, except for the specified cases at point b 2 Article 54 No. 54. 21 /2012/NĐ-CP March 21, 2012 of the Government on Port Authority and Maritime Stream.

What? 84. Age of customs procedure

The customs officer must declare and file the customs records in the following deadline:

1. At least two hours of entry to the ocean liner, since the ship has docked safely at the designated position of the Director of the Maritime Port Authority;

2. Slow down two hours before the train leaves port for the arrival of the ocean liner. Passengers and craft, the slog time was just before the time the ship was preparing to leave port.

3. The case for the correct reason is that the upper term may vary, but the captain must inform the port customs bureau to know before at least thirty minutes.

What? 85.

The operator of the customs implementation follows the regulation at Article 86 of this and note the following content:

1. The cargo declaration must be fully enlightened, specific, explicit about the description of goods (description of goods); not generally included as: department goods, office equipment, electronics, electronics, children ' s toys etc. Any item in general is required to open and submit the attached list of that item.

2. For the luggage of the boat:

a) The conduct of the crew on the map of the ship.

b) For the cargo of the crew, each ship enters the export of exported goods, importing the non-trade.

3. For the above-level baggage, the goods of the passenger appear, enter the prescribed execution scene at the Digital Protocol. 66 /2002/ND-CP July 1, 2002 of the Government of the United States regulates the degree of baggage of the arrival, entry, and gift, for the import of the tax-exempt.

What? 86. customs records

1. For the entry liner, the captain filed records for the port customs, including:

a) Common version: 01 main version;

b) The release of the cargo: 1 main;

c) The exploitation of dangerous goods (if available): 01 main copies;

d) the ship's reserve version: 1 major;

List of crew members: 1 main map;

e) List of passengers (if available): 01 screenshots;

g) The release of the cargo, the luggage of the boat: 01 main copies;

h) The release of port, transit, transit (if available): 01 main.

2. For foreign ships that appear, if there is no change content compared to the content that has declared when the arrival of the ship, the captain does not have to submit the papers at this 1 Article, except in general, the manifest, the passenger list (if necessary). has a passenger transport; if the content is changed against the content that has declared when the entry vessel is filed, except for the release of the port, transit, transit; and the following documents:

a) the purchase order for shipping;

b) Tax-free purchase (by order).

3. For the arrival of the Vietnamese liner, the captain applied for the port of port customs, including:

a) Common version: 01 main version;

b) A mapping of the goods: 1 major;

c) The reserve version of the ship: 01 itself;

d) List of members: 01 copies;

This map of cargo, the luggage of the crew.

e) List of passengers (if available): 01 screenshots.

4. For the transit liner:

a) When you do the entry procedure, the captain applied for the port customs detail where the entry vessel is set to be stated at 1 Article.

The port customs department where the entry of the entry was sealed (including 01 copies of cargo and 01), the captain's ship was transferred to the port customs detail where the ship appeared.

b) As the export procedure, the captain submitted to the port customs detail where the ship appeared: General affidavit (1 major) and the records from the port customs detail where the entry was moved.

5. For the port liner

a) At the port where the ship goes:

1) The captain submitted to the general port customs detail, the release of imported port imports, the release of the exported goods, the mapping of the transit, the transfer (if present): each type 01.

A.2) The port customs detail sealing the port transfer records, assigned to the captain to submit to the port customs detail where the ship arrived.

b) At the port where the ship arrived, the captain applied in general (1 major) and the port of port sealed the customs due to the port of port customs.

Section 5

CUSTOMS PROCEDURE FOR FLYING BOATS, ENTRY, TRANSIT, PORT, PORT, PORT.

What? 87. Charge of the Port Authority, air transport organization, operator of aircraft flying boat.

1. The delay of twenty-four hours (for non-usual flight is at least an hour) before the arrival of the aircraft carrier and before the aviation authority does not complete the airline procedure for export passengers and export goods, the Port Authority is not responsible. the provision for the customs authority of the following information:

a) Number of flights;

b) The nationality of the ship;

c) Type of flying boat;

d) flight journey;

The time of the ship's journey,

e) the location of the flying boat;

g) The doors of the passengers;

) Time-time, unload the cargo, get off the boat.

The port of the airline is responsible for an hour's notice (when the arrival of the flying boat, entry point) to the customs authority as a change in the information, the number of statistics above.

2. The delay of 2 hours (for long-line flight journey per 6 hours) and 01 hours (for short flight journey from 06 hours to flight) before the arrival of the aircraft carrier and before the aviation agency does not complete the airline procedure for the arrival passengers. and export goods, the airline organization is responsible for providing the customs of the following information:

a) Goods export, import, transit, port;

b)

c) List of passengers;

d) List of crew and crew working on board.

3. Shortly after the aviation agency failed to complete the airline procedure for goods, export luggage, arrival passengers and shortly after the arrival of the arrival of the flying boat at the designated location, the carrier operator or the legal representative filed customs records for the airline. Customs, including:

a)

b) the mapping of the goods: 02 primary;

c) The signing of the baggage affidavit: 02 primary;

d) List of passengers: 01 primary;

List of drones and crew members: 01 main.

What? 88. The responsibility of the customs authority

The customs agency is responsible for receiving, handling the information, the number specified at paragraph 1, and paragraph 2 Article 87 This message from the Port Authority and the airline organization provided; reception of the customs records stated at paragraph 3 of this Article 87 from the person. control of the aircraft or the legal representative submitted to the customs procedure for the vessel under the rule of law.

What? 89. Customs procedure for export flying boats, international entry to combine domestic shipping, domestic transport ships combined to transport export goods, import and export, and export to navigation.

1. The customs procedure for the aircraft carrier, international entry has the combination of domestic transport made as for port carriers. On the flight of imported goods, exports of the type are required by regulation for that type.

2. The case of domestic transport ships combined to transport export goods, imported; the carrier must arrange goods, export baggage, import in the cargo vault to ensure the sealing of the customs.

Section 6

CUSTOMS PROCEDURE FOR THE INTERNATIONAL CONTACT VESSEL ENTRY, APPEARANCE BY MEANS. RAILWAY LINE

What? 90. Customs procedure for entry ships

1. At Border Transport Station

a) Shortly after the arrival of the border to the border, the chief ship or the agent (later known as the chief ship) submitted to the border of the border with the border of the border at the border of the border with the following papers:

A.1) Freight (for cargo ships): 01 main;

A.2) Petition: 01 photocopy 2;

.3) Car relay paper: 01 main;

a.4) The extract of the goods capitalization lifted to each of the intercontinental stations: filed 2 major copies (according to model 55 /BLK-ĐS/2013 Annex III issued this message);

A.5) List of passengers and coupons do not carry passengers of the passengers (for passenger ships and passengers as procedures at border interborder stations): 01 main;

6) List, baggage statement of the steering and crew of the ship (for passenger and passenger trains as customs officers at the border station): 01 main.

b) The customs department store of the border station is responsible:

b.1) Take it, check out the papers by the head of the ship;

b.2) The actual examination of the actual examination of the machine head, number, the number of each car that contains the goods, the luggage signed;

b.3) Check the operation of the transport organization for each car-containing wagon, luggage signature luggage;

b.4) The customs of every car that contains goods or shipments will unload inland stations; the case of unsealed goods such as superschool, supergravity, departure ... then the ship's chief is responsible for ensuring the status of goods;

b.5) Monitoring during the parking process at the station: unloading the cargo, the baggage deposit down to the warehouse, the dump to perform the importation procedure at the station;

b.6) Set up the import of the import of the port transfer to the Internal Transport Terminal: 02 copies;

b.7) Seal up a career on hand-signed papers; sealing the customs records: the extract of the goods loading down to the inland interland station: 1 major; the unloading dock at the domestic transit station: 1 photocopy-2; table 1.

2. At the domestic interstation station

a) Shortly after the arrival of the ship to the domestic transport station, the chief ship or the legal representative submitted to the Department of Internal Transport Navigation Customs:

A.1) The original documents sealed by the Border Bureau of the Border Transport Station;

.2) List of passenger and passenger lists are not subject to passengers (for passenger ships and passengers as customs procedures at the domestic transit station): 01 main;

A.3) List, baggage statement of the organization and those who work on board (for passenger trains and passengers as customs officers at the domestic transit station): 01 main units.

b) The customs department store of the domestic transport station is responsible:

b.1) Take it, check out the papers by the head of the ship;

b.2) The reference to the actual examination of the number and number of each car that contains the goods, the luggage signed;

b.3) The sealing inspection of the transport organization, the seal of the Border Transport Terminal (if available) for each car-containing wagon, the luggage deposit luggage;

b.4) Monitoring during the parking process at the station;

b.5) Close the case and return the papers provided by the Border Bureau of the Border Transport Station.

What? 91. Customs procedure for the arrival ship

1. At the inland interstation station:

a) Before the ship left the domestic interagency station, the chief ship or the legal representative submitted to the Internal Transport Bureau of the interior of the following papers:

A.1) The mapping of the order of the ship (for the convoy carrying the customs of customs at the domestic transit station): 01 main;

A.2) Petition: 01 photocopy link 2 (for ship with export freight train);

A.3) List, baggage statement of the organization and those who work on board (for passenger trains and passengers as customs procedures at the domestic station): 01 main;

A.4) List of passengers and passengers sent by passengers (for passenger ships and passengers as customs procedures at the domestic station): 01 main.

b) The customs department store of the domestic transport station is responsible:

b.1) Take on, check out the papers by the chief ship or the legal representative;

b.2) Seal customs of each car containing goods exported or individual export shipments; the case of unsealed goods such as superschool, supergravity, departure ... then the ship's chief is responsible for ensuring the status of goods;

b.3) Set up the export table for export of the border with the border of the border at the border of the border of the border: 02 copies;

b.4) Close the business of hand-filed by the chief of the ship;

b.5) The seal of the customs records consists of: table boundary 1; export of export goods: 1 copy; 1 copy of 1 photocopy of 2, delivered to the ship's chief or legal representative to submit to the Border Bureau of the Border Station.

2. At Border Transport Station:

a) When the ship to the border station, the chief ship or the legal representative filed for the Department of Border Customs the port of the border:

A.1) The papers have been sealed by the local intertranet.

(2) The self-mapping of the main order of ship 1 is marked by the border station (if a cargo ship carrying goods);

3) Car relay paper, Transport (for cargo ship): 01 main;

A.4) List of passengers and votes sent by passengers (for passenger ships and passengers as customs officers at the border station): 01 main.

A.5) List, baggage statement of the organization and those who work on board (for passenger ships and passengers as procedures at the border station): 01 main;

b) The mission of the Border Transport Terminal:

b.1) Take on, check out the papers by the chief ship or the legal representative;

b.2) The reference, actual examination of the head of the machine, number and number of each car wagon containing the goods, baggage sign;

b.3) The organization oversees the classification of goods, baggage that has made customs procedures on each wagon;

b.4) Seal customs of each cargo ship containing cargo, deposit or shipment of cargo; the case of unsealed goods such as superschool, supergravity, departure ... the ship's chief was responsible for ensuring the status of the cargo until the ship. the scene;

b.5) The monitoring organization in the process of ships parked at the station;

b.6) Close a career on the papers issued by the chief ship or representative;

b.7) Seal up and return the papers submitted by the local interiors station customs Bureau.

Section V

EXPORT TAXES, IMPORT TAXES AND OTHER REGULATIONS ON TAX MANAGEMENT FOR EXPORT GOODS, IMPORT AND EXPORT TAX.

Item 1

TAX BASE, EXPORT TAX METHOD, IMPORT TAX

What? 92. The base and the tax method for goods apply to a tax rate in percentage.

1. For goods that apply the tax rate in percentage, the tax base determines as follows:

a) The number of units of actual goods exported, imported in the customs sheet.

b) The tax value done by regulation at Customs Law, Tax Management Law, Exporter Tax Law, Import Tax, Digital Protocol 40 /2007/NĐ-CP March 16, 2007 of the Government rules on the determination of customs value on the goods of exports, imports; the Ministry of Finance of the Treasury Department Guide No. 40 /2007/NĐ-CP.

c)

C.1) The export tax rate for export goods is specified specifically for a number of items at the export Tax Schedule issued by the Minister of Finance.

C.2) The import tax rate on imported goods is specified specifically for each item, including preferable tax rates, special preferable tax rates, and normal tax rates:

C.2.1) The applicable preferable tax on imported goods comes from water, water groups or territories that carry out treatment of the national lily in trade relations with Vietnam. The list of water, water groups, or territories is treated with Vietnam by the Ministry of Public Trade.

Preferable tax rates are specified specifically for each item at the preferable Import Tax Schedule issued by the Minister of Finance.

The taxpayer is self-declared and is self-accountable to the law of exporting goods to the basis of determining the extent of the preferable import tax rate.

C.2.2) Special preferable tax rates are specified specifically for each item at the Specified Parameters on the special preferable tax rate of the Minister of Finance and Digital Information. 45 /2007/TT-BTC May 7, 2007, of the Ministry of Finance guidelines for the implementation of a special preferable import tax rate.

.2.3) The usual tax rate applies to imported goods from water, water groups or territories that do not perform lily treatment or do not exercise special incentives for import duties with Vietnam. The usual tax rate is to be unified by 150% of the preferable tax rate of each item corresponding to the applicable import tax:

Normal tax rates = x 150%

The classification of goods to determine the rate of tax rates stated at this point c must comply with the right principles of the classification of goods prescribed at the Digital Protocol. 06 /2003/ND-CP January 22, 2003 of the Government Regulation on the classification of export goods, imports, and Digital Information. 49 /2010/TT-BTC April 12, 2010, of the Ministry of Finance to guide the classification, apply the tax rate to the goods exported, imported, and relevant documents. The case of machine imports, equipment of chapters 84, Chapter 85 and Chapter 90 of the preferable import tax is combo, chain, response to annotation 3, 4, 5 Section XVI of the Vietnam Import (Vietnam) Import of the Import of Chemical goods. There ' s a course of instructions in this Article 97.

d) In addition to taxing under guidance at point c.2.1, c.2.2 or c.2.3 this paragraph, if the goods import excessive to Vietnam, have subsidies, sold on price or have discrimination against Vietnam ' s export goods are imposed on the anti-government tax. Subsidies, anti-sales tax, anti-discrimination tax, self-defense tax.

2. The tax calculation method for the goods that applies the tax rate by the percentage is determined as follows:

a) The identification of the amount of export tax, the import tax must be filed against the goods imposed by the percentage of the percentage being based on the number of units per actual item exported, imported in the customs sheet, the tax value, the tax rate. on each item and is done according to the following formula:

Export tax amount, import tax must submit

=

The number of units each item is in fact exported, imported in the customs affidavit.

x

Tax value calculation on a unit of goods

x

Each item's tax rate.

The case of goods is crude oil, natural gas oil, the determination of export tax to be delivered in accordance with the guidelines at No. 32 /2009/TT-BTC February 19, 2009, by the Ministry of Finance to conduct tax regulations on the organization, the individual conducts the search, exploration and extraction of petroleum under the provisions of the Petroleum Law.

b) The case of the number of exported goods, the actual import is the difference to the commercial invoice due to the nature of the goods, in accordance with the delivery conditions and payment conditions in the contract purchase contract the amount of export tax, the import tax. The right to submit is defined on the basis of the actual price of payment for export goods, imports, and tax rates each item.

For example, the business imports of cigarettes by contract, the number of 1000 tons, is a unit of 100 per ton, which is about 2%. The trade bill notated 1,000 tons of $100, worth a payment of $100,000. When importing the customs authority over the weight of 1020 tons or 980 tons, it is worth the payment of $100,000.

What? 93. Base and method of tax on goods imposed absolute tax, mixed taxes, and taxes.

1. The tax base for the goods applies absolute tax, mixed taxes:

a) The tax base for the goods that apply absolute tax is:

A.1) The number of units per actual item of export, the import of records in the customs sheet applies absolute tax;

A.2) The absolute tax rate rules on a unit of goods;

A.3) The calculation rate.

b) The tax base for the goods applicable to the mix tax is:

b.1) The number of units per actual item of export, importing notes in the customs sheet applied the mixed tax;

b.2) The tax rate by the percentage and the tax value of the goods apply a mixed tax in accordance with the regulation at point b, point c 1 Article 92 This message;

b.3) The absolute tax rate of the goods that applies a mixed tax by regulation at the point of a 1 Article;

b.4) The tax rate.

2. The tax method for goods that applies absolute tax, mixed taxes:

a) The identification of the export tax amount, the import tax must submit to the absolute tax rate that is done in the following formula:

Export tax amount, import tax must submit to an absolute tax rate

=

The number of units per actual item of export, imports noted in the customs sheet imposed the absolute tax.

x

The absolute tax rate stipulated on a commodity unit

x

Lease Rate

b) The identification of the amount of export tax, the import tax must submit to the goods that apply to the merge tax done in the following formula:

The export tax amount, the import tax must submit to the goods imposed mixed tax.

=

The amount of the lease is specified at the expense of these two Terms of 92.

+

The amount of absolute amount must be specified by the point of paragraph 2.

What? 94. Base and tax on goods imposed by self-defense tax, anti-sales tax, anti-emergency tax.

1. Organization, individual imports of goods under the subject of applicable self-defense tax, anti-sale tax or anti-pension tax by the decision of the Minister of Industry as the taxpayer of self-defense, anti-sales tax, anti-pension tax.

2. Tax base:

a) The number of units of actual goods imported in the customs statement imposed on self-defense tax, anti-sales tax, anti-pension tax;

b) The import tax value of each import item applies to self-defense tax, anti-sales tax, anti-pension tax;

c) The tax rate that each item is prescribed at the price of one Article 92 of this.

3. Tax method:

The amount of self-defense tax, anti-sale tax or anti-allowance tax must submit	=	The number of units each item in fact imports says in the customs office that applies self-defense tax, anti-sales tax or anti-emergency tax.			x	Import Tax Value		x		Self-defense tax tax, anti-sales tax or anti-grant tax
The total amount of import tax must submit to the goods imposed by self-defense tax, anti-sales tax or anti-grant tax.			=	The amount of money required by regulation at 2 Terms 92 or paragraph 2 Article 93 This			+		The amount of self-defense tax, anti-sale tax or anti-allowance tax must submit

What? 95. The timing of the tax rate, the filing deadline; the procedure of collecting, reimbursable for goods imposed by self-defense tax, anti-sales tax, anti-pension tax

1. Tax time, tax filing deadline:

a) The timing of the tax calculation is in accordance with regulation at Article 98 of this article;

b) The deadline for the filing of the tax in accordance with the regulation at paragraph 7 Article 20 This message.

2. Procedulation procedure, reimbursable:

a) The procedure is:

A.1) The case of import tax in the type of revenue is the self-defense tax, the anti-sale tax, the anti-subsidy tax is filed jointly in the corresponding budget collection account.

A.2) The case of raw materials, imported items to produce export goods; temporary goods-re-export, import duties filed into the deposit account of the customs authority, self-defense tax, anti-sale tax, anti-pension tax filed into account. the deposit of customs agencies like import taxes.

b) The procedure is returned:

After receiving the Decision to impose a self-defense tax, anti-sales tax, anti-pension tax or Decision not to impose self-defense tax, anti-sales tax, anti-pension tax of the Minister of Commerce (official decision), the customs authority. currently reimbursable to the tax subject if submitted by regulation at Article 26 of this.

What? 96. Apply the tax base for some special cases.

1. For goods changing the purpose of use compared to the purpose that has been identified under the non-taxable, tax-free, tax-free or has been imposed on preferable tax rates, special incentives, tax rates according to tariff quotas, the base for charging tax is Tax rates, tax rates and rates at the time of the new declaration of registration (the time of the change of use). In it:

a) The value of import tax on the prescribed implementation in accordance with Customs Law, export Tax Law, Import, Protocol No. 40 /2007/NĐ-CP and the Ministry of Finance.

b) The tax rate to calculate import tariffs applies to a tax rate at the time of the new declaration of the declaration.

The case for the taxpayer to change the purpose of use, transfer of domestic consumption but not self-manifold, paying taxes with the customs authority is made by regulation at the point of paragraph 8 Article 11 This message.

2. For the goods of production, macho, recycling, assembly in the non-tariff zone using raw materials, foreign imports from foreign states at paragraph 16 Article 100 This account is in accordance with regulation at paragraph 4, paragraph 6 Article 13 Decision No. 33 /2009/QĐ-TTg The Prime Minister's March 2 March 2009 issue of the board of mechanisms, financial policy towards the store economy or the revised text, complements or replace the decision.

3. For imported goods to be subject to one of the import tax measures (self-defense tax, anti-sales tax, anti-discrimination tax, anti-discrimination tax) the value of special consumption tax, valuing the value added to the added value added. Self-defense/anti-sales/anti-discrimination tax/anti-discrimination.

What? 97. The procedure of prescribation, classification, taxation on machines, equipment of chapters 84, Chapter 85 and Chapter 90 of the Preferable Import Tax is combo, chain, response response 3, 4, 5 Section XVI of the Vietnam Import Import (Vietnam)

1. Machines, equipment of chapters 84, Chapter 85 of the Preferable Import Tax if satisfied content states 3, 4 and 5 Section XVI The catalog of Vietnamese imports then makes classification according to the main machine, undifferentiated the machines. The device is imported from one or more sources, about the same trip or multiple trips, and the procedure at one or more of the stores.

2. To have a tracking base and perform the classification of machines, equipment is a combination or chain imported from one or more sources, about the same trip or multiple trips, as the procedure at one or more of the different stores, imported in the form of the prototype. remove, the procedure performs as follows:

a) The responsibility of the customs affidavit:

A.1) In addition to the prescribed customs procedure, the customs operator is responsible for registering the Machine Catalogue, the device in Chapter 84, Chapter 85 is combo, the main machine-based tax line (according to model 04 /DKDMTBTT/2013 Annex II issued by Ly) Here, with the customs department where the business is based. The location where the headquarters does not have customs, is registered with the most convenient location of customs.

If a customs officer registers the catalog and imports a machine, the device (once or several times) at the same Genus Informs The Genus When The Procedure is registered to the catalog for the implementation of the specified category registration procedure. B.1 down here.

A.2) Profile, document filed upon registration of the Machine Catalogue, the device of Chapter 84, Chapter 85 is combo, chain:

.2.1) Catalogue of machines, equipment of Chapter 84, Chapter 85 is combinant (according to model 05 /DMTBDKNK-MC/2013 accompanying this Appendix II) which specifies the name, number, unit price, code according to the machine's tax statement, device, The type and code number of the machine, the primary device: filed the 02 copy attached to the following 1 subtractable tracking (according to the number 06 /PTDTL-TBMC/2013 issued by this Annex II);

.2.2) The theory and installation diagram shows the location of each type of machine, device in the Machine Catalogue, the device belonging to Chapter 84 or Chapter 85 is the combination, the chain: the filing of the main presentation for the object;

.2.3) The affidavit and responsibility before the law on the correct prescribation, the honesty of the two types of material above.

.3) Nblisters are eligible for each machine, equipment in the category and be executed for violation if the prescribation is not correct.

b) The responsibility of the customs authority:

b.1) When receiving the Machine Catalogue, the device is in Chapter 84, Chapter 85 is combo, chain: The customs detail where the operator of the lighthouse is registered as a test liability, if the content is satisfied with the contents of the 3, 4 and 5th sections. tracking, closing confirmation on 02 List of imports of imports and 01 votes on subtractlist (c.01). where the procedure is to import goods to carry out the tax on the main machine and to perform subtractations as customs procedures for actual goods imported) According to the rules.

If the customs officer registers the Catalogue and serves as the import procedure (once or repeatedly) the entire machine, the device of Chapter 84, Chapter 85 is combinally, the chain at the same customs detail, the Customs Administration continues to register the catalog (simultaneously). is the customs department for import procedures, after tracking, closing the confirmation of the 02 list of imported goods (c.01) and execute the regulation procedure at the b.2 point below.

b.2) As the import procedure: In addition to the prescribed customs procedure, the customs base customs authority, the reference to the reverse tracking vote to subtract from the machines, the customs officer equipment has been in fact imported and signed according to regulation. Save 01 The Catalogue of the Machine, the device, and the vote on the subtraction have made the exception to the customs records.

The full amount of imported goods in the vote follows, the Leader of the Customs and Customs Administration, where the final procedure is confirmed on a copy of the receipt of a copy of the lighthouse. It's the Customs Department where the vote follows.

The Bureau of Customs Contracting to register a catalog of the same name was the Customs Customs of the Bureau of Customs, the device as stated at the b.1 point, after the Leader of the Department confirmed the amount of goods imported in the poll, Detail. The main filing, issued to the operator of the Customs 1, sent 1 copy of the following photo log with the catalog registration case for the Audit Bureau after the specified information at the b.3 point below.

b.3) After receiving a copy of the Tracking Poll from the Customs Whereabouts of the last procedure sent to, the Customs Detail where the Category and Tracking Ballot is filed, except for the full collection of the list of the loglists. interested in the post-agency examination facility, the device calculated the tax on the main machine.

c) The actual cases of import but not as true as the Catalogue of Machine importing, equipment belonging to chapters 84, Chapter 85 is combinable, the chain has announced that the operator is responsible for self-prescriing, paying taxes according to each machine. The case of a customs agency or other agency examining the discovery, which determines the fact that the goods are not installed, used as a combination, the chain is, in addition to having to submit enough of the tax money according to each machine, the device is subject to regulation.

d) The machine-importing cases, synchronized equipment, the entire former had been given the authority to confirm the main machine, the cargo that was classified under the main machine, the rest of the imports continued to carry out the classification according to the main machine.

3. Machine importing cases, satisfied devices of the 3rd, 4th, 5th part of the 16th section List of Vietnamese imports, but customs officials don't want to sort out the guidelines at this point. Equipment.

4. Machine importing cases, equipment of Chapter 90 of the preferable import tax, if the satisfaction of the 3rd, 4th section XVI Catalogue of Vietnamese imports, does not distinguish the machines, equipment imported from one or more sources, On the same trip or multiple trips, the procedure in one or more of the stores is applied to the same procedure as the instruction at paragraph 2 and 3 This.

Section 2. AT THE TIME OF THE TAX RATE, THE TAX RATE

What? 98. The timing of the tax rate, the tax rate for export goods, imports

1. The timing of the export tax, the import tax, the self-defense tax, the anti-sale tax, the anti-allowance tax (in the validity of the applicable Decision of the Minister of Trade) is the date of the registration of the customs affidavit. The export tax, the import tax is calculated according to the tax rate, which is worth tax and tax rates at the time of the tax calculation.

In case the taxpayer prescribes, the tax before the registration date of the customs post but has a different rate at the time of the registration of the customs post, the customs agency resigns the amount of tax return at the time of the declaration of the declaration.

2. The case of the taxpayer ' s declaration of e-testimony is the time the tax is done according to the regulation of the electronic customs procedure.

3. Rate of tax calculation by regulation at paragraph 3 Article 7 Decree 87 /2010/NĐ-CP August 13, 2010. The exchange rate was posted on the People's Daily News at the Bank of Vietnam's daily e-page rate, and the tax rate for export goods, importing was the rate at the time the State Bank announced at the time the tax was taken. on the state bank of the State Bank.

What? 99. The timing of the tax on export goods, imports of the customs register once again.

Export goods, importing customs documents once to export, import multiple times, export taxes, import tariffs are calculated according to tax rates, tax rates, and tax rates imposed on the date of the customs procedures of exporting goods. The export, which is on the basis of the number of actual goods exported, imported.

Section 3

TAX-FREE CASES, TAX EXEMPT PROCEDURES

What? 100. Tax-free cases

1. Goods to advance, re-export or advance, re-enter to attend the fair, exhibition, showcase products; machinery, equipment, career tools, re-entry, re-entry, or temporary, re-entry to serve work as: conference, workshop, scientific research, sociology, and more. Sports competition, cultural performance, art performance, disease discovery, conditions, spare parts for alternative service, ship repair, foreign aircraft ... (except for machinery, temporary equipment, re-entry equipment, as provided by the tax-exempt object). These 17 Articles or tax returns in paragraph 9 Article 112 of this.), the subject is exempt from import duties. imports and export taxes when reexporting to the advance, reexport or exemption of export taxes when temporary export and import duties are when reimporting to the re-entry row:

Goods belonging to the tax-exempt object at this paragraph if too long-term or temporary-re-entry-re-entry stipulated at Article 53 of this Notice must be taxed.

2. The goods are the moving assets of the organization, Vietnamese individuals or foreign countries brought into Vietnam or brought abroad in the regulatory level, including:

a) The goods are the moving assets of the organization, the individual foreigners when allowed to enter the residence, working in Vietnam at the invitation of the competent state agency or moving abroad at the end of the residency period, working in Vietnam;

b) The goods are the legacy assets of the organization, the Vietnamese individual is allowed to take overseas for business and work, when the expiration of the term of importing Vietnam is exempt from the assets that have brought abroad;

c) The goods are the moving assets of the family, the individual Vietnamese residing abroad is allowed to settle in Vietnam or bring abroad when allowed to settle abroad; goods are the legacy assets of foreigners brought to Vietnam. when it is allowed to settle in Vietnam or bring abroad when it is allowed to settle abroad.

In cars, cars are used by the family, the individual carrying Vietnam when allowed to settle in Vietnam is only exempt from the import of a single one.

The identification of goods is the property that moves in accordance with the regulation at paragraph 5 Article 5 of the export Tax Code, import tax, and implementation manual text.

3. export goods, imports of the organization, foreign individuals enjoy the right to preferable, exempt diplomatic immunity in Vietnam by regulation at the French order on the Rights of Privilege, exemplification for the agency of diplomatic representation, consulship and agency agencies. of the international organization and the detailed regulatory documents and guidelines for this ordinance.

4. Goods export, import to household exempt under regulation at paragraph 4 Article 12 of the Digital Protocol 87 /2010/NĐ-CP (ACCORDING TO THE MACHO CONTRACT ANNOUNCED).

a) Goods exempt from the public contract include:

A.1) Import raw materials, export to macho;

A.2) imported supplies, export participants to the production, macho (paper, chalk, pen, marker pen, clothing pin, print ink, glue brush, grid frame, bleach, oil hitting ...) in the case of an established construction business. Depreciation and loss rate;

A.3) Goods imported, export as a service model;

A.4) Machines, import or export equipment for direct service to the macho contract. The expiration of the contract deadline must be re-exported or re-entered. If you do not re-export or re-enter the prescribed tax filing. In order to make a gift, a gift is a tax-free, import tax on a four-Article 104.

A.5) Public output paid (if there is an export tax);

A.6) The finished product imported to attach to a household product or in general with a household product into a synchrony and export-to-export item; components, import parts to warranty for export-exempt export household products such as raw materials. If you want to be a member of the world, if you want to be a member of the United States,

A.6.1) is shown in the macho contract or contract contract accessories;

A.6.2) As governed as raw materials, imported items for machinable;

(7) The goods imported to the public are allowed to be destroyed in Vietnam by law after liquing, contract liquidity, and full implementation of customs in accordance with the guidelines of the Ministry of Finance.

b) The export of exports abroad to the Vietnamese side is exempt from export taxes, when importing back to Vietnam is required to pay an import tax on the post-public product (non-tax on the value of the item, the raw materials). According to the contract, the contract was signed; the tax rate imported from the product after the household was imported; the product of the product determined by the provisions of the Ministry of Commerce.

c) Equipment, machinery, raw materials, supplies, domestic products, domestic products, and workers on the other hand, change the public money when imports are required to file a prescribed import tax.

d) Public level:

The business manager is responsible for the usage of the use, the depreciation rate and the rate of depreciation (below the short term) for the goods imported by the public contract used in the right purpose. The case of the breach will be processed by the rule of law.

Construction, the announcement of the standard implementation by the Ministry of Finance.

Scrap, the scrap is in the format of use, the depreciation rate and the depreciation rate of the macho type that meets the regulations at Article 31 digital decree 12 /2006/NĐ-CP is agreed in the public contract and informed the customs agency under the guidance of the Ministry of Finance to be dealt with the same import tax as scrap, the scrap of the type of raw materials import, supplies to produce the export of instructions at the point. d.3 paragraph 5 Article 112 This message.

5. Goods exported, imported in the standard of export-free baggage, entry; goods sent through the fast-moving service in the tax-free pricing under the Government ' s provisions and the Prime Minister.

a) The exported goods, imported in the standard of entry-to-entry tax exemption standard:

1) For the arrival of the host: Except for items in the category of prohibited goods or exported goods, the other items are the luggage of the arrival of the arrival.

2) For entry:

A.2.1) The tax exemption is implemented by regulation at the Digital Protocol 66 /2002/ND-CP July 1, 2002 by the Government of the Government of the Government of the United States of the United States, on the July 1, 2002, the Government of the United States provides for the extent of the executive's baggage, entry, and gift, and

A.2.2) The case of imported goods in excess of tax exemplification is that the portion exceeds the required import tax. If the total tax amount must be submitted to the bottom of the 50 (fifty) thousands of copper is exempt from the tax on both the excess. The entry is selected for paying taxes in the case of luggage carrying a variety of items.

b) The goods sent through the fast-moving service:

The goods sent through the fast-transfer service have a declaration value that lies in the prescribed tax-free rating at the Number Decision 78 /2010/QĐ-TTg November 30, 2010, Prime Minister of the Prime Minister for the value of goods imported through a fast-free, tax-free transition service. The case for importing goods that exceeds the standard is tax-exempt is required to pay taxes for the entire shipment; if the sum of the tax money must be submitted by a shipment of less than 50 (fifty) thousands of dollars is tax-free for the whole shipment.

6. Goods to purchase, the exchange of border residents is exempt from the export tax, the import tax in the rating, if it exceeds the rating, then pay taxes on the overpriced section.

The regulation of border residents and the valuation of tax-exempt status on goods purchased, the exchange of the border population performs by regulation at the Census Decision. 254 /2006/QĐ-TTg November 7, 2006 of the Prime Minister on the management of border trade operations with countries that share the border and Decision No. 139 /2009/QĐ-TTg December 23, 2009 by Prime Minister of Government amendment, adds some of the decisions of the Decision 254 /2006/QĐ-TTg November 7, 2006, Prime Minister.

7. Goods imported to create a fixed asset of the investment project into the field of preferable import tax on the Appendix I issued with the Digital Decree. 87 /2010/NĐ-CP or a prescribed import tax property at the Annex of the Portfolio Tax tax income tax issued by the Digital Decree. 124 /2008/NĐ-CP December 11, 2008 of the Government rules the details and directions some of the provisions of the Corporate Income Tax Law and the Digital Protocol. 53 /2010/ND-CP May 19, 2010 The Government provides for investment preferable investment, corporate income tax incentives for newly established administrative units created by the Government of the Executive Adjustment Government, the investment project by the official source of development assistance. (ODA) is exempt from import duties, including:

a) The device, the machine if fully meet the following conditions:

A.1) In accordance with the investment sector, the goal, the scale of the investment project;

A.2) Meeting the fixed asset regulations at the Digital Information 45 /2013/TT-BTC April 25, 2013 by the Ministry of Finance.

b) The transportation of the domestic technology in unproduced water; the transportation of workers, including: cars from 24 seats and forward vehicles:

b.1) The list of specialized transport vehicles in the country has been produced to base the exemption from the tax exemption stated at this point in accordance with the provisions of the Ministry of Planning and Investment;

b.2) The category or standard of identifying the specialized transport is within the technology line to make the base perform the exemption from this point in accordance with the regulation of the Ministry of Science and Technology.

c) Linking, details, left parts, assembly parts, patterns, accompanying accessories to assemble synchrony with equipment, machinery, tax-exempt vehicles stated at point a and point b this paragraph if belonging to one of the following two conditions:

C.1) As a condition, details, parts of the device, machinery, transport vehicles that are imported in the form of leave;

C.2) Are the components, details, left parts, assembly parts, patterns, import accessories to assemble, connect machines, equipment together to ensure machinery systems, normal operational equipment.

d) Raw materials, supplies in the unproduced water used to build equipment, machines located in a technology chain or to fabricate components, details, left parts, assembly parts, patterns, accompanying accessories at this point c point to assemble the synchrony. With the device, the machinery is at this point.

The catalog of materials, domestic supplies produced to base the exemption from the tax exemption at this point made in accordance with the provisions of the Ministry of Planning and Investment.

e) The building supplies in the country have not yet been produced.

The portfolio of domestic construction supplies in the country has been produced as a base for the exemption from the tax exemption at this point in accordance with the provisions of the Ministry of Planning and Investment.

8. Like crops, pets are allowed to be imported to perform investment projects in the field of agriculture, forestry, fishing.

The plant-like catalog, the livestock is allowed to be imported to make the basis of the tax exemption stated at this paragraph in accordance with the provisions of the Ministry of Agriculture and Rural Development.

9. Importer of import tax on imported goods stated at paragraph 7, 8 This is applied to both the project scale expansion, technological replacement, technological innovation.

10. The first time tax exemption for goods is a page of imported equipment according to the specified category at Annex II issued by decree No. 87 /2010/NĐ-CP to create a fixed asset of the import tax incentive project, the investment project by a source of formal development assistance (ODA) investment in hotels, offices, rental apartments, housing, commercial centers, technical services, supermarkets, golf courses, resorts, and more. calendar, sports district, recreation area, clinics, healing, training, culture, finance, banking, insurance, audits, counseling services.

The projects of the preferable object at this paragraph are not exempt from the tax-exempt under the provisions of these Articles.

11. Goods imported to serve oil and gas operations, including:

a) The device, the machine responding to the conditions stated at the point a 7 This is; the means of transportation required for oil and gas operations; transportation to pick up workers, including cars from 24-seat vehicles and vehicles; including components, details, dissection parts, substitution parts, replacefactors, moulds, accessories to assemble synchrony or using synchrony with equipment, machinery, specialized transport, transport to bring up workers on the condition of the conditions stated at the site. It's a seven-thing point.

The category or standard defines the means of transportation necessary for oil and gas operations to do the base for the exemption from the tax exemption at this point in accordance with the provisions of the Ministry of Science and Technology.

b) The supplies needed for the oil and gas operation that in the country have not produced

The portfolio required for the oil and gas operation that was produced in the country was made to make a base for the exemption from the tax exemption at this point in accordance with the provisions of the Ministry of Planning and Investment;

c) The medical equipment and emergency medications used on the rig and the surface work confirmed by the Ministry of Health;

d) Office equipment served for oil and gas operations;

e) Imported goods, other recycling services for oil and gas operations.

The case of goods stated at this paragraph due to subcontractors and organizations, other individuals imported, including direct imports, trusts, bidding, leasing, and renting ... to provide for the organization, individuals who conduct search, exploration and exploitation activities. Oil and gas through the oil and gas services contract is also exempt from import duties.

12. The goods of the shipbuilding facility are exempt from export tax on imported marine products and are exempt from import duties on:

a) The types of machinery, equipment to create a fixed asset that meets the conditions indicated at the point of paragraph 7 This.

b) The transport is in the technology chain to create a fixed asset.

The category or standard of identifying the transport is within the technology chain to make the base perform the exemption from this point in accordance with the provisions of the Ministry of Science and Technology.

c) Materials, materials, sales of finished products for shipbuilding that in the country has not yet been produced.

The portfolio of materials, supplies, sales of products for the shipbuilding that was produced in the country was made available as a base for exemption from the tax exemption at this Point implemented by the provisions of the Ministry of Planning and Investment.

13. As long as import tariffs on raw materials, imported items serve directly to the production of software products that in the country have not yet been produced.

The portfolio of materials, directly serving materials for the production of software products that in the country has been produced as a base for the exemption from the tax exemption stated at this paragraph in accordance with the provisions of the Ministry of Planning and Investment.

14. Importer of import tariffs on imported goods for use directly on scientific research and development of technology, including: machines, equipment, parts, supplies, domestic transport vehicles in unproduced water, technology in the country that has not yet been produced. created; material, books, newspapers, scientific journals and electronic sources of science and technology.

The catalogue of machinery, equipment, parts, supplies, transportation, technology is directly used in scientific research and technological development that was produced in the country to do the basis for the exemption of the tax exemption at this order. regulation of the Ministry of Planning and Investment.

15. Tax free of import during the 05-year period, since the start of production on raw materials, supplies, unproduced domestic conditions are imported for the production of investment projects in:

a) The field of special incentives for regulatory investment at Annex I issued with the Digital Protocol. 87 /2010/NĐ-CP August 13, 2010 Government (except for the production of automotive assembly, motorcycle, air conditioning, heating, fridge, washing machine, electric fan, plate washer, stereo, table is electricity, water heating, hair dryer, dry hand drying, alcohol, beer, tobacco, and others). The Prime Minister's decisions are not exempt from import duties.

b) The site has economic-special conditions under the regulation at the Annex Table of the Portfolio Income Tax on the Board of Revenue issued by Decree No. 1. 124 /2008/NĐ-CP December 11, 2008 of the Government rules the details and directions several things of the corporate income tax law and the Digital Protocol. 53 /2010/ND-CP August 19, 2010 regulations on investment preferable investment, corporate income tax incentives for newly established administrative units (excluding automotive assembly manufacturing projects, motorcycles, air conditioning, heaters, refrigerators, washing machines, and more. The electric fan, the dishwasher, the dish head, the stereo, the table is electricity, the kettles, the dryer, the dry-drying machine, the drying up, the alcohol, beer, tobacco and the items that the Prime Minister ' s decision to do is not exempt from the import tax.

The date of the date of the start of production to make an import tax exemption for the 05-year period under the guidance of this is the real business day that conducts production and is confirmed by the Board of Industrial Areas, Manufacturing Sector, Public Sector. high art, the economic zone ... where the business is in operation or confirmed by the local Department of Commerce where there is a project in the case of an unactive business in the above areas.

The portfolio of materials, materials, components in which the country has produced is made to base the exemption from the tax exemption at this paragraph in accordance with the provisions of the Ministry of Planning and Investment.

16. Goods of manufacturing, macho, recycling, assembly in non-tariff non-tariff zones using raw materials, foreign imports from foreign countries when imported into the domestic market is exempt from import duties. In the use of raw materials, foreign imports, when imported into the domestic market, are required to pay import taxes, bases, and how tax imports are carried out in accordance with this Article 2 of this Article 96.

17. Machines, equipment, transport vehicles due to foreign contractors imported to Vietnam in accordance with the method of entry, re-export for implementation of the ODA project in Vietnam, exempt from import duties when in re-entry and export tax upon re-export. At the end of the schedule of construction work, the project; foreign contractors must re-export the goods above. If there is no liquation that liqus, the transfer in Vietnam must be authorized by the state agency to be authorized and must prescribe a prescribed import tax.

For automobiles under 24 seats and car-carrying cars, the car is equivalent to a 24-seat motor vehicle that does not apply the form of entry, re-export. Foreign contractors have the need to import into Vietnam for use in the prescribed import tax. When the completion of the construction of foreign contractors must be reexported abroad the number of vehicles entered and the return of the import tax was filed. The tax refund is carried out in accordance with the instructions at 9 Article 112 of this.

18. The goods are raw materials, supplies, and sales in unproduced water, importing to serve the production of investment projects in the tax-exempt economic zone by regulation at the No. 1 Decision No. 1. 33 /2009/QĐ-TTg The Prime Minister's March 2, 2009, by the Prime Minister of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the United States

19. Goods imported to sell at the prescribed tax-free store at the Prime Minister ' s Decision to follow the guidelines at No. 120 /2009/TT-BTC June 16, 2009, of the Ministry of Finance.

In case of promotional goods, the goods used to try out the foreign side provide free to the duty-free store for sale along with the goods sold at the tax-free store, and the number of promotional goods, and the use of the above-and-go-on-the-store. -No. Promotional goods and used goods are subject to the supervision and management of the customs agency as imports to sell at the duty-free business store.

20. Exemption in special cases by regulation at paragraph 20 Article 12 Digital Protocol 87 /2010/NĐ-CP August 13, 2010 Government.

21. Horcrux, the domestic equipment machinery division that has not been produced by organizations, individuals imported to serve the agricultural machinery production project, reducing losses following a harvest benefit policy that is preferable to the number of decisions. 63 /2010/QĐ-TTg October 15, 2010 Prime Minister's Prime Minister is exempt from the import tax on 15 October 2010.

a) The organizations, individuals imported from the List of organizations, individuals who produce machines, equipment to reduce losses following a harvest benefit policy, according to the number decision. 63 /2010/QĐ-TTg by the Ministry of Agriculture and Rural Development;

b) The condition, the importing device machinery that is exempt from the import tax must meet the following conditions:

b.1) Not in the Department of Equipment, machinery, spare parts, domestic specialized transport vehicles produced by the Department of Planning and Investment;

b.2) In line with the field of investment fabrication of agricultural machinery, the reduction of losses following the harvest was written in the investment license;

b.3) In accordance with the technical design document, the installation scheme of machinery, equipment; and

b.4) The number of components, the imported device machinery division must be consistent with the production capacity of the organization, the individual.

c) The organizations, individuals belonging to the tax-exempt object at this paragraph must have a committed text of accuracy, self-responsibility before the law on the number of components, the importing machinery department and selected a Most convenient Customs Section to do so. Import and import procedures.

22. Some other guidelines:

a) The cases of the tax-exempt object import to create fixed assets at this but do not import goods from abroad that are allowed to take on goods that have been exempt from other business ' s import duties in Vietnam. The business receives an import tax exemption, and does not access the import tax on the business that is allowed to transfer goods, with a transfer price condition that does not include an import tax.

b) The organization of the organization, the individual importing the mandate or the bid to import goods (the price of goods under a trust contract or the bid price under the bid decision does not include the import tax) to provide the subjects with preferable incentives. Tax-based import exemption from paragraph 7 to 18 This is also exempt from the import tax on the goods import, the bid.

c) Goods, imported equipment to create a fixed asset of the investment incentive project that has been preferable on the import tax in the field, the investment preferable investment by the relevant legislation but the transfer project holder for the organization, the other individual (the conversion of the project owner) continues to be exempt from import duties if the following conditions are met:

C.1) At the time of the transfer, the export tax law, importation and enforcement of the execs still rules the project of the field, the investment preferable investment;

C.2) The transfer price of the fixed asset creation machine of the project does not include import tax;

C.3) The organization, the recipient of the transfer (the new owner of the project) is the investment holder whose transfer project is inscribed at the adjusted Investment Certificate Certificate.

After ten days from the date of the transfer, the project owner receives the transfer and the individual organization receiving the transfer must manifest with the customs agency where the project's tax exempts the project's tax exemption.

d) The case of the Company for the financial leasing of machine imports, equipment, shipping vehicles to enable the subject to benefit the prescribed import tax exemption at paragraph 7, paragraph 9, paragraph 11, paragraph 12, paragraph 14 This lease is also available. Import tax exemption as the project holder directly imports by regulation at paragraph 1, 22 United States of the number. 16 /2001/NĐ-CP 2 May 2001 if the conditions are met:

d.1) The rental price under a financial lease does not include an import tax;

d.2) The goods of free imports that are excluded to the List of free goods and the Claim That backed the exempt goods of the investment incentive project due to the investment incentive project owner;

After the end of the financial lease, if the financial leasing goods have been exempt from use for investment incentives such as the purpose when you enter, the financial leasing company must prescribe and submit your subscription. guide at paragraph 8 This April. The investment incentive project is not imported as a substitute for the financial lease goods that have been exempt from the import.

For the project to encourage investment to have been granted investment licenses, investment certificate certificates prior to the date of the Fourth Protocol. 87 /2010/NĐ-CP valid for export tax incentives, import taxes are higher than the guidelines for guidance at the Digital Agenda. 87 /2010/NĐ-CP then you can continue to do that kind of preferable if you meet the following conditions:

.1) Investment licenses, investment certificate certificates, and no changes to investment preferable terms.

The preferable level of the investment license, the investment certificate, is consistent with the regulation of the law at the time of the investment license, the investment certificate.

.2) Make up the registration of the prescribed tax exemplification in accordance with the rules.

In the case of investment licenses, investment-preferable certificates stipulate preferable tax incentives, lower import duties than the preferable rate at the International Protocol. 87 /2010/NĐ-CP It ' s the benefit of the United States. 87 /2010/NĐ-CP for the rest of the project.

What? 101. Register the list of exempt import goods

1. The case must register a list of duty-free import goods:

Goods set out at Article 13 Decision No. 13 33 /2009/QĐ-TTg And paragraph 7, paragraph 8, paragraph 9, paragraph 10, paragraph 11, paragraph 12, paragraph 13, paragraph 14, paragraph 15, paragraph 15, and 18 Article 100 This message must register for the export of exported goods, importing duty-free.

2. The regioners of the list of import-free import goods: organization, personal use of goods (project owners, shipbuilding facilities, etc.) are the regioners of the Tax-Free Import (under the denominated 07 /DMHHNKMT/2013 Appendix II). The registration of the Catalogue was made before the importation of the goods. The project holder does not directly import the duty-free goods that the main contractor or the contractor or the Company for the financial import of goods imports, the contractor, the financial leasing company that uses a tax-free portfolio registered by the project owner. Customs agency.

3. Category:

The Bureau of Provincial Customs, the city where the investment project was made for the project identified by the Bureau of Customs at the implementation of the investment project or the Department of Provincial Customs, the city where the headquarters is not defined by the Bureau of Customs, the Bureau of the Customs Enforcement. or the Provincial Bureau of Customs, the nearest city to the province, the city has no customs authority. The mayor of the Bureau of Provincial Customs, the city of choice and delivery to a unit capable of carrying out the portfolio of the duty-free import goods.

In the case of the Provincial Customs Service, the city's customs administration for a number of provinces, in addition to the Office of the List above, the Bureau of the Provincial Bureau of Customs, the city considers the decision to deliver the customs and customs administration of the customs department on the province where the project is headed. The practice of registering a list of duty-free import goods on projects in that province.

4. Registration Profile

Upon the implementation of the Tax-free Import Import Merchandise Portfolio with the customs authority, the Regime of the Merchandise of the goods filed, the export of the case customs agency:

a) The Convention proposes to register a list of duty-free import goods, specify the number of goods, the reason for the exemption from the applicable tax exemption under this index (model 08 /CVDKDMMT/2013 Annex II applies to fixed assets and denominations 09 /CVDKDMMTK/2013 Annex II) apply to other cases): file 1 major;

b) The import of imported goods is tax-exempt: filed 2 copies of the following 1 vote on the subtractable (according to the number 10 /PTDTL-HFR/2013 Appendix II issued with this message); in it:

b.1) The portfolio of duty-free imports is consistent with the profession, the investment sector, the target, the scale of the project and the reverse tracking vote was built once for both the project, or the construction phase of the project, each of the project's work categories. (if at the investment certificate of a competent authority or technical thesis, the technical scientific literature of the project, etc. represents the project done in each stage or by each of the work categories), or built in each combination, The chain, if the goods are the system, the machinery, the machinery.

b.2) The case of the catalogue registered for both the project or for each phase, for each category, work, combo, chain of error or need changes, the customs officer is modified with the condition of having to obtain papers, documents submitted to the customs authority. before the time of the import of goods to demonstrate the addition, regulation is consistent with the needs of the project.

c) Technical economics thesis, detailed technical design materials of the project and the expanded project or the text of the competent agency to approve the annual work and budget program of the year or the annual resolution of the joint venture council: export. the main sequence, file 1;

d) Technical documentation and/or instantiation and/or installation scheme, use of export goods, import tax exemplification in the Registration Category to the case of the tax-free object stated at point c, d paragraph 7 and point a 11 Article 100 Information This is:

At the time of the registration of the Category, the customs officer has not yet submitted the two types of papers at this point, the customs agency where the Catalogue of Catalogue is registered to the Regime of the Customs for the Customs of the two types of papers. Hey.

On the specific case below, the taxpayer must submit more, publish the following records:

.1) The investment certificate (including investment projects in the country has a scale of less than fifteen billion Vietnamese dollars) for investment projects under Investment Law: primary publishing, filing of 1 photo;

.2) An expanded investment certificate for the project extension, substitution, technological innovation of the case stated at paragraph 9 Article 100 This article for extended investment projects under Investment Law: filed 1 photo;

.3) The decision of the Prime Minister or the approval of the approval of the chair of the governing body in accordance with the authority to approve the ODA project program; the confirmation text of the agency with the authority over the goods of the ODA project is not granted funding from The source of the response capital to pay tax on the ODA project: the main publication, filed for 1.

.4) Contract contract for raw materials, supplies, sales of imported goods for shipbuilding: main publishing, filing 1 photo;

d.5) The project theory produces software for imported goods to produce software: primary publishing, filing of 1 snapshot;

.6) Proposition, the project of scientific research and development of licensed technology with approval or investment certificates to the case of the investment incentive project on scientific research, technological development on imported goods for use in the use of the research. directly directly into scientific research and technological development: the main sequence of publishing, filing 1 photo;

e) The confirmation of the authority granted the authority to grant the tax-exempt portfolio to prior-level projects January 1, 2006 to the previous project on January 1, 2006, but was not yet granted the authority to grant a tax-free goods list: the main publication, filed 1 copies. Scan:

g) List of records document entries register the list of tax exempliables: file 1 major.

5. The base for the affidavit of the testimony, registration, and customs agency checking the manifest, registering a list of duty-free import goods including:

a) The types of papers, documentation from point c, d, e, e paragraph 4 This;

b) The field is preferable on the prescribed import tax at Annex I issued with the Digital Protocol. 87 /2010/NĐ-CP or the provision of the prescribed import tax at the Annex of the list of business income tax income issued by the Digital Decree. 124 /2008/NĐ-CP December 11, 2008 of the Government rules the details and directions several things of the corporate income tax law and the Digital Protocol. 53 /2010/ND-CP August 19, 2010 provides for investment preferable investment, corporate income tax incentives for newly-established administrative units operated by the Government to regulate the government; the site was first imported to create fixed assets at Annex II and in the United States. Article 12 Decree 87 /2010/NĐ-CP guide at this Article 100;

c) The catalogue of goods provided by the authority of the authority, depending on the following specific cases:

C.1) Catalogue of machinery, equipment, spare parts, specialized transport, raw materials, materials, sales of domestic products that have been issued with the Digital Information 04 /2012/TT-BKHT August 13, 2012 of the Ministry of Planning and Investment;

C.2) Category or standard identification of the transport of specialized transport in the technology chain of the Ministry of Science and Technology;

C.3) Catalogue of cultivable plants, imported pets of the Ministry of Agriculture and Rural Development;

C.4) Catalogue of the first-only import taxable page groups prescribed at Annex II and Article 12 of the Digital Protocol. 87 /2010/NĐ-CP;

C.5) Category or standard identification of the Ministry of Science and Technology on the means of transportation necessary for oil and gas operations;

C.6) The Ministry of Health ' s confirmation of the medical equipment and emergency medicine used on the rig and the surface of the float;

C.7) The Ministry of Science and Technology (s) defined by the Ministry of Science and Technology for goods is a specialized transport in the technology chain to create a fixed asset of the shipbuilding facility;

C.8) Catalogue of machinery, equipment, parts, supplies, transport vehicles, technology used directly to the operation of scientific research and technological development in the country produced to be the basis of the identification of goods for scientific research and development. The technology was enacted by the Ministry of Planning and Investment.

6. Category registration times: Prior to registering the first import application of the project, the category, project phase, or expansion project.

7. The case after the customs agency has confirmed to the List of Duty-free Imports and Votes on the Minus Minus but finds out the manifest on the Margin Error (the number of goods exceeds the actual scale of the project; the commodity category is not). in accordance with the objective, the purpose of the use of the goods, etc.) the customs authority where the Category is responsible:

a) To inform the Regime of the Category to adjust the Catalogue in accordance with the rules;

b) Perform the adjustment of the adjustment and update of the processing results to the registered Category by the target, the actual scale of the project;

c) Do tax collection on the amount of tax-free imports that exceed the number, strain compared to the post-adjusted New Category.

8. The case of investment projects being questioned by the authorities revoked the investment certificate:

a) The customs office where the Category of the goods import import is responsible:

A.1) Recall Catalog of imported duty-free import goods;

A.2) Notice with customs agencies across the country stopping as tax-free procedures under the category of duty-free import goods that have been granted;

b) The customs agencies where the tax exemption for the project under the Catalogue were revoked to make tax revenue on the goods provided by the prescribed tax.

9. The business case lost the category of duty-free imports and Votes on the deduction, on the basis of the business ' s recommendation and confirmed by other local customs departments about the loss of the portfolio of duty-free imports and tax rates. The vote follows, the customs agency where the business registers a specific audit tax exemption, and the reissue of the Tax-free Import goods, which tracks back to the number of unimported goods of the project.

The audit and reissue of the Tax-Free Import commodity, the reverse tracking process is as follows:

a) Proposition Profile:

A.1) The Convention offers to re-issue the portfolio of duty-free imports and votes on the back of the business, which states:

A.1.1) Li due to loss of Catalogue of import-free import goods and vote-backed by backward;

A.1.2) Name, quantity, value of goods according to the List of registered duty-free goods;

A.1.3) Name, number, value of actual goods imported according to the List of registered duty-free import goods;

A.1.4) Name, quantity, value of the remaining goods not imported under the registered tax-free import goods item;

A.2) The entire customs affidavit of the number of items imported by the Catalogue and the registered subtraction (the main publication, filing of the photograph) and the import of the goods imported;

A.3) The catalogue of the import and tax-free import goods and the customs of the customs authority over the last shipment of the customs office before the loss (01 of the recognized display of the customs agency).

The business must be committed to the law on the accuracy of the above declarers.

b) self-execution:

b.1) The case of loss of a tax-free cargo category: Customs Enforcement at the granting of the proposed filing base and the account provided by the business: Notice to the Customs of the Provinces, the city on the destruction of the Category-issued Catalogue and implementation of the 01- The list of imported duty-free imports to replace the lost import goods portfolio

b.2) Cases of Tracking Loss:

b.2.1) The base on the declaration of declaration is lost by the exception and offer of the business ' s reissue, the customs agency performs:

-The customs authority informed the provincial customs bureau, the city on the cancellation of the Tracking Tracking was granted but lost; at the same time before reviewing the proposal to the Provincial Customs Service, the city had the text of confirming the number of goods. enterprise has imported duty-free imports under the category and Tracker Tracking has been granted (specify the number of categories, subtractlist, and date of grade);

-The customs authority of the provinces, the city in the 10-day period since the date of receiving the text of the customs office where the grant is responsible:

+ Check, which shows import of imported goods; the export-export system system, which determines the number of duty-free imports according to the Tax-exempt Import and Tracking Import. The customs of customs,

+ Do not dispose of the tax exemption to the next batch of the Tax-Free Import Import goods and the Tracking Exemption is lost;

b.2.2) After receiving full validation of the confirmed texts of the provincial customs service, the city in terms of the number of business goods imported under the Tax-Free Import and Tracking Merchandise Portfolio was granted, the customs agency where the actual level was made. Now:

-The total number of business goods imported duty-free according to the Tax-Free Import and Tracking Merchandise Portfolio was granted;

-The test that determines the number of goods that has been exempt from the import tax of the fixed assets of the project and the use of this commodity before the receipt of the Vote Trace is lost;

-A new deduction for the number of remaining unimported goods from the Tracker Ballot is missing;

-On the record, the following: "RELEASE ONE";

-Disposal of the filing of the filing, the evidence.

The duration of the settlement within the five days of work since the date received full identification of the provincial customs offices, the city.

For the 01-year period from the date of the Category of Category and Tracking Tracking, the customs authority carried out the post-intelligence examination for the proposed projects.

10. The taxpayer ' s responsibility:

a) Self-determination of the use and construction of the export of export goods, import-free imports in accordance with the tax-free object of the export tax law, import tax, Protocol No. 87 /2010/NĐ-CP Article 13 Decision 33 /2009/QĐ-TTg guide to this message and other regulatory documents that are relevant;

b) accountable to the law of correct prescribation, honesty of imported items at the Tax-Free List and the proper use of tax exemplification on this commodity.

11. The responsibility of the customs agency:

a) The customs agency is responsible for receiving, checking the case and processing as follows:

A.1) The case case is incomplete in 3 days of work since the date of the filing, which has an answer text (stating the reason);

A.2) The full case case case is in 10 working days since the date of the filing, which performs the audit of the documents, the evidence in the filing with the specified content at Article 12 Protocol 87 /2010/NĐ-CP Article 13 Decision 33 /2009/QĐ-TTg guide at Article 100, Article 101 This message to determine the tax-exempt object, the consistency and accuracy of the filing of the List of Tax exemplification and processing as follows:

(2.1) The case of goods that are not subject to a prescribed tax-free object is not registered to the Tax-Free Import Goods, which has an answer to the business.

Case of a field or investment preferable investment project but goods at the category of import-free import subscription does not match the objective, the scale of the project is guided, informed the business to know to re-regulate the Importer of imported goods. Tax.

.2.2) The case is subject to a tax-free object, any content on the right profile, which performs on the following log, stamp confirmation on 02 List of duty-free import goods and 1 tax-deductipated votes (given to the taxpayers 1) Import-free imports and 01-backed-down votes to appear for the customs agency to perform subtracted from the customs procedure for practical goods, imports and customs agencies where the class 01 copies of the import of duty-free imports) follow the rules. Oh,

.2.3) The case at the time of registration of the duty-free goods list does not have sufficient basis for determining the specified conditions of regulation at point a and point paragraph 7 Article 100 the customs agency where the Catalogue is registered to the catalogue and the following vote. Step back to perform the check, the passport when importing or carrying out the following examination.

b) Report mode:

The three-month period was the last one on the 10th of the first month according to the Customs Administration, which registers the Tax-Free Import goods, mapping the cases of registered tax exemplification at its unit reporting the General Customs Enforcement. 11 /BCTHDMMT/2013 Appendix II issued with this message.

What? 102. Profile, tax-free procedure

1. Tax-free filing is a customs profile according to this message. In addition the taxpayer must submit additional to the customs authority where the importation of documents is lacking in the cases required to register the Catalogue, but when registering a list of unpublished duty-free goods is given to the customs authority where the registry is registered. Category.

For the case where the taxpayer is troubled by the objective cause and other cases of the export tax-free subject, the import tax is prescribed at the paragraph 20 Article 12 of the Census. 87 /2010/NĐ-CP must have added a confirmation text of the Provincial People ' s Committee, the city or of the ministry, the peer-to-peer agency about the recommended objective exemption from the export tax, the import tax.

2. Tax-free procedure:

a) For the case not to register a list of duty-free import goods:

1) The taxpayer must be self-charged, opening the amount of tax exempt from each item (except for goods imported by the type of macho), the customs affidavit as for the case to pay taxes. The customs office of the tax exemption base, the amount of tax recommended as long as it is available for the current regulations to serve as a tax-free procedure for each customs affidavit.

The case of customs inspection, which defines export goods, imports from non-tax-exempt object such as declarations of taxation and violation of violation (if available) by regulation.

A.2) The case of taxpayer taxpayers is difficult due to the cause of the objective cause and other cases of the export tax-free object, the prescribed import tax at 20 Article 12 Digital Protocol 87 /2010/NĐ-CP:

2.1) The taxpayer self-identifies the amount of tax recommended as long as and has the text (with the associated filing) sent the Customs General to recommend reports the Prime Minister of the Government to review the tax exemption;

A.2.2) The President of the Customs Service reexamined the entire profile. If the filing is incomplete or need to clarify the reasons for the exemption offer, there is an additional required text. After having enough objective base, the Directorate General of the Customs Reserve reports the Finance Ministry to present the Prime Minister;

A.2.3) The direction of the direction of the Prime Minister of the Government, the Ministry of Finance has a written notice of sending taxpayer and customs authorities relevant to implement;

The customs enforcement of the export tax, importing goods to export taxes, the import tax on the number of goods that has been granted by the Prime Minister to tax exemplification or levy enough tax on the direction of the Prime Minister's direction.

b) For the case to register the List of Tax-Free Import goods:

b.1) In addition to the customs procedure in the direction of a .1 paragraph 2 Article; the customs office base for the exemption from the current regulations to update the number, monitoring of goods deducted imported duty-free imports into the following-tracking poll. The taxpayer's back and the specified sign, c.01 of the tax-free import and tax-backed import records have specified the name of the number, the goods were exempt from the tax, the import tax and the import profile (including the case of goods of the object). transfer tax exemption for another tax-free object).

b.2) The customs authority only performs tax-free on the cases of registration of customs documents following the registration of the Category. Cases of registration of customs records arise before the date of the Catalogue, the customs authorities file a report on the Ministry of Finance to review individual cases of specific cases, which report a specific reason, suggesting treatment.

3. Tax-free for export goods, imported through a fast-moving service by the Ministry of Finance that regulates customs for export goods, imports sent through the fast-moving service.

What? 103. Import of import, use of duty-free goods

1. Case of choice:

a) The cases must register a list of duty-free import goods, in addition to having to use the goods that have been exempt from the prescribed tax, the taxpayer is responsible for deciding on the implementation of the import, use of tax-free goods under the List. registered with the customs authority where the Category 12 /qthhnkmt/2013 denominables register or the number 13 /QTNL-VT-LK-BTP/2013 Annex II issued with this message to manage, follow, check on the implementation of the import, use the full amount of tax-free goods;

b) The case of goods is a condition, the machinery division in the unproduced country due to organizations, individuals imported to serve the production of agricultural machinery, reducing losses following the harvest of preferable policy in the number of decisions. 63 /2010/QĐ-TTg October 15, 2010, the Prime Minister's office is exempt from import duties under the provisions of Article 21 of this Article 100.

2. Accounting timeout and decision content:

a) For cases of a d-point of paragraph 7, point c 12, paragraph 13, paragraph 15, paragraph 18, paragraph 21 Article 100 This information.

A.1) Time of decision time:

a.1.1) Slow 45 days from the date of the closure of the shipbuilding contract to the case set at paragraph 12, the end of the software production operation for paragraph 13, ending production operations, fabrication to point 7, ending the fiscal year for the following year. case of Section 15 and paragraph 18 Article 100 This April; the taxpayer must make a decision with the customs authority where the registration of the Import and Use of imported goods was exempt from the contract of the shipbuilding contract or of the software production operation. Or the fiscal year.

(1.2) A year on a 1-year basis, the individual importation of duty-free goods under Article 21 Article 100 must make a decision to import the import of goods that have been tax-exempt with the customs authority where the procedure is importing goods.

A.2) Decision content:

A.2.1) The number of raw materials, supplies, components, sale of duty-free imports;

.2.2) The raw materials, supplies, components, sale of imported food-free import products;

.2.3) The number of raw materials, supplies, components, sale of imported duty-free imports into production;

2.4) The number of products produced;

A.2.5) The number of raw materials, supplies, components, sales of imported duty-free goods used for other purposes;

(2.6) The number of raw materials, supplies, components, sales of imported duty-free imports to the following year.

A.3) The expiration of the contract implementation deadline or contract provides services to the case stated at 11 Article 100 This Information, organization, individual who uses the goods with a responsibility to decide with the customs authority where Category and information are registered. reports to the organization, individuals who conduct search, exploration and extraction of oil in quantity, worth of goods exempt from import duties. The number of goods exempt from the import tax but not used for the search, exploration and extraction of petroleum goods must submit enough of the amount of import tax that has been exempt from the regulation.

b) For other cases:

b.1) The deadline for the decision: The delay is 45 days from the date of the end of the import of goods under the registered duty-free goods portfolio with the customs authority.

The project case went into production, business, but not importing goods under the registered duty-free goods portfolio with the customs agency, the slog in 45 days from the day the project went into production, business, the applicant. Taxes must be decided with the customs agency where the Import of the Import and Use of imported goods is tax-exempt under the provisions of this Article.

b.2) Content decision content:

b.2.1) The number of goods according to the registered tax-free catalog;

b.2.2) The number of actual goods imported, and has used to create fixed assets at the business;

b.2.3) The number of imported goods but the transfer of the purpose used and the taxing situation of this commodity;

b.2.4) The accounting of fixed assets by regulation at 45 /2013/TT-BTC (for goods imported fixed assets);

3. The taxpayer ' s responsibility:

a) The filing of import duties using duty-free goods in the right direction at paragraph 1 and paragraph 2 of this and is responsible before the law on the content of the decision has submitted to the customs authority.

b) Nbb enough tax money and slow money filed (if any) for the case:

b.1) The goods were exempt from the tax on the manifest but used the target error;

b.2) The goods are not correct tax-free but prescribes belonging to the tax-free object and have been adopted according to the taxpayer ' s prescrip;

b.3) The whole amount of raw materials, imported materials that exceed the production demand for the amount of imported duty-free goods during the five-year period stipulated at the 15 Article 100 this message.

c) The case does not fully submit the correct time of decision, the administrative violation under the rule of law. After 30 days from the expiration date of the expiration date, the taxpayer 's decision has not yet fully submitted the customs of the customs authority that will update information about compliance with the taxpayer' s law into the risk management system, the post-agency examination. It's a business for a suspect.

4. The responsibility of the customs agency where the registration of the Importer of Tax-Free imports: There is text informing the taxpayer to know about having already decided the import use of duty-free goods and execution:

a) Thu enough tax, sentence (if any) to the specified cases at point b, c paragraph 3 This;

b) The following examination is concerned at the enterprise headquarters for the necessary cases;

c) Publication of the tax, the income of sufficient taxes, the slow money (if any) for the cases after the inspection of the business finding no self-declared business in accordance with the regulations such as: change the purpose of use for duty-free goods, goods and goods. is not subject to tax-exempt object but prescribes belonging to the tax-free object and has been adopted.

5. The projects that implement the Portfolio Import Merchandise Portfolio from 01/01/2006 to prior to this Smart Time are valid but have not yet made a decision with the customs authority, in the 45-day term since the date of this date effective. The trial must be made to account for the import and use of tax-free goods by regulation at this.

Section 4

TAX-FREE CASES, TAX-FREE PROCEDURES

What? 104. Tax-free cases

Export goods, imports in the following cases are given export tax exemption, import tax:

1. Import goods are direct goods serving for security, defence under a specific plan approved by the Ministry of Finance has been registered and unified with the Ministry of Finance from the beginning of the year (the slog to the end of 31/03 annually required by the planning ministry) imports of imports and classification in two separate categories: The portfolio of the central budget capital and the local budget capital portfolio).

In particular, goods are directly used for security, the defence of the local budget capital is only taxed if the domestic type is not yet produced. The basis for determining the goods of the unproduced in water as a tax-free base is the Ministry of Goods in the country that has produced under the provisions of the Ministry of Planning and Investment.

2. Import goods are direct goods serving for scientific research (except for the prescribed case at paragraph 13 Article 12 of the Digital Protocol). 87 /2010/NĐ-CP ) according to the specific category by the Department of Management.

3. Import goods are direct-to-use goods for education, training under specific categories provided by the Department of Management.

4. Goods are allowed to export, import as gifts, gifts, samples, including cases and define the following specific tax-free review:

a) For export goods:

A.1) The goods are allowed to export by organizations, individuals from Vietnam to give gifts to organizations, individuals abroad;

A2) The goods are allowed to export to foreign countries by organizations, individuals in Vietnam, and individuals in Vietnam.

A3) The goods of organizations, individuals in Vietnam are allowed to export overseas to participate in the fair, exhibition, advertising; then use to vote, donate to organizations, individuals abroad;

(4) For organizations, individuals who are sent by the state to work abroad, study abroad, or Vietnamese traveling abroad, in addition to the standard of personal baggage, if they carry goods as a gift, donated to organizations, individuals in the country. to also be entitled to the standard of tax exemplification of the export of gifts goods, gifts;

5) The organization of the organization, the individual in Vietnam sent to organizations, individuals abroad.

Goods are gifts, gifts, valuations that do not exceed 30 (thirty) millions of dollars for the export tax exempt organization.

Goods are gifts, gifts, valuations that do not exceed 01 (a) million to the individual or the value of goods exceeding 01 (one) million but the total amount of tax must submit less than 50 (fifty) thousand dollars of export tax exempt (not required). Export for export tax.

b) For imported goods:

b.1) The goods of organizations, individuals from foreign countries, donated to Vietnamese institutions that value goods that do not exceed 30 (thirty) millions of dollars are given tax exempliations.

The organization of Vietnam is state agencies, political organization, political organization-social organization, social organization, professional social organization, the People's Armed units.

b.2) The goods of organizations, individuals from foreign countries, donated to Vietnamese individuals with a value of goods not exceeding 01 (one) million, or worth of goods exceeding 01 (one) million but the total amount of tax must submit less than 50 (fifty) thousand. The copper is exempt from the tax (not the import tax exemption).

The case for the goods to be sent to the individual but the fact that it was sent to an organization (which has a written statement of that organization) and was managed by that organization, the tax-free review applied to the goods was a gift, a gift from the organizations, Individual from foreign countries to Vietnamese organizations.

b.3) The goods of organizations, individuals from foreign countries are allowed to temporarily import the gun into Vietnam for a fair, exhibition or admission to Vietnam to make a sample, advertising but then not re-export as a gift, gift, souvenirs to organizations, Vietnamese individuals: tax exemptions for goods made for donations, souvenirs for visitors to the fair, exhibitions are worth less than 50 (fifty) thousand copper/a item and total shipments of imported goods used to vote, giving no more than 10 (ten) A million.

b.4) The goods of organizations, individuals from foreign countries are allowed to import into Vietnam for the purpose of making prizes in sports, culture, art ...: tax-exempt treatment for goods valued at no more than 2 (two) million dollars per share. solved (for individuals) and 30 (thirty) million homers/one solution (for the organization) and the total value of imported shipments that do not overvalue the value of the prizes by artifacts.

b.5) For individuals entering Vietnam, in addition to the standard of personal baggage is also exempt from the amount of goods that carry no more than 1 (a) million or worth of goods exceeding 01 (one) million but the total amount must submit under 50 (the year). Thousands of dollars to make a gift, a gift, a souvenir (not a tax on import).

b.6) Goods belonging to other cases states at 1, 3, 4 and 17 Article 100 This information must be re-exported but not reproduced but held, foreign individuals use as gifts, gifts (if the conditional import goods must be allowed by a given member). The state agency has jurisdiction over the organizations, the Vietnamese people who are worth less than 30 (thirty) millions of dollars for the organization, not exceeding 01 (one) millions of individuals for the individual are tax-exempt. The case of goods for the individual may not exceed 1 (one) million or worth of goods exceeds 01 (one) million but the total amount of the tax must submit less than 50 (fifty) a thousand dollars is not a tax-free term.

b.7) A sample of organizations, individuals from foreign countries sent to organizations, Vietnamese individuals made in accordance with tax-free rates are not exceeding 30 (thirty) million to the organization; and tax-free pricing does not exceed 01 (one) millions of partners. with the individual or the value of goods exceeding 01 (one) million but the total tax must submit less than 50 (fifty) thousand dollars.

c) The goods are a gift, a gift with a value that exceeds the tax exemption, if the tax exemption is taxed on the excess. Unless the following cases are tax-free for the entire batch value:

C.1) A gift-receiving unit, a gift as a career administrative body, the social body body that works by the budget budget, if granted on the basis of the grant to use it for use, is given tax-free in every single field. In fact, in a In this case the unit must record a portion of the asset-level assets including tax, gift shipment value, gift, and management, use in accordance with the existing mode of agency asset management from the allocated budget budget;

C.2) Goods are gifts, humanitarian gifts, charitable giving, scientific research;

C.3) The Vietnamese who settled abroad sent a cure for relatives in Vietnam: the family with the revolution, wounded soldiers, soldiers, elderly people with no confirmation of local authorities.

5. Tax-free goods under the international convention that Vietnam is a member.

What? 105. Tax exemption pool

Tax exemption records include:

1. The customs records follow the instructions in this message: file 1 snapshot;

2. Other papers, depending on the following specific cases:

a) The publication of the organization's tax-exempt request, the individual who uses export goods, imports (except the case at this b point); in which it specifies the type of goods, values, tax credits, tax exempt reasons, customs papers; the case has many types of goods. In many different customs records, there must be a list of goods, tax exempliations, accurate statements, proper prescribations and proper use of tax exemplification: file 1 main;

b) The Public Office of the Ministry of Defense, Ministry of Public Security or Unit is authorized by the Ministry of Defence, Ministry of Public Security, devolve (which states: Import goods serving security, defense of central bank capital, local; Numbers, etc.) The category, the importation of goods imported by the Ministry of Defence, approved by the Ministry of Public Security, has been unified with the Ministry of Finance from the beginning of the year-the slog to the end of 31/03 annually by the Ministry of Defense, the Ministry of Public Security must register for import plans. the year with the Ministry of Finance; the tax amount, customs testimony; the case with many types of goods belonging to various customs documents must list the following: the goods, tax-exempt declarations; Cam enumerate correctly, provides the right profile and use of the right tax-free purpose) attached to the reverse tracking vote on goods imported directly to the security, defence: justice filed for one primary, the following vote minus 1 major copies;

c) The import mandate contract (for the case of import mandate) or the contracted paper attached to the contract provides goods (for the case of import through bidding), which states that payment prices do not include import tax: filed 1 copies. Scan:

d) The decision to approve the topic of scientific research and the catalogue of goods to be imported to perform the topic of the Ministry of Professional Management for the goods imported directly to the study of science: submitted 01 of the primary decision. Browse, 01 The catalog of a cargo of goods that need to be imported to perform the title attached to the title (the case of import multiple times must be accompanied by a backward tracking vote);

e) The decision to approve the project page investment project and the portfolio of equipment under the required import by the Ministry of Professional Management with direct-to-direct import goods serving education, training: submission of a primary (case of import) Many times, they have to be accompanied by a vote.

g) The international wish for which Vietnam is a member: file 1 photo; the text of the State agency concerned about the identification of the scope, tax-exempt goods under the International Convention: 01 major for the case of a tax-free offer under the International Convention;

h) For goods as gifts, gifts, samples:

h.1) Notice or decision or agreement, donate goods; notice or agreement to the sample: submit 1 screenshot;

h.2) The confirmation certificate of the Social People's Committee, the ward of the case of the immediate family, the family with the revolution, the wounded, the soldiers, the elderly, the elderly and the poor, and the poor person who received the gift of a cure are the cure from the Vietnamese residing abroad: It ' s

h.3) The mandate for the customs of the customs of the organization, the individual to be given, donated or received a sample to the case of goods being a gift, gift, or a sample of persons authorized as customs procedures: file 1;

h.4) The text of the state agency has the authority on allowing not to re-export re-export of re-export to make gifts, gifts to organizations, Vietnamese individuals (for cases must have a permit); the invoice or stock of the inventory of the goods. The sum of goods between the face of the ballot, the gift and the subject of the receipt, for the case of goods being a gift, gifts from the tax-free import objects in the form of entry-to re-export: file 1;

h.5) Identification of the upper management agency on allowing for the reception to use tax-free goods on the case of gift-goods, a gift to the career administrative body, the body-operated body of state-based, state-based business agency. It ' s over the tax exemption.

i) Other documents related to the identification of the amount of tax are given as long as: file 1 photo;

l) List of case documents of the file for a tax exemption.

What? 106. Procedure, tax-free

1. Nlistand and receive tax-free files

a) The taxpayer self-determines the amount of taxpayer money that is given as long as the tax exemption for the tax; file a case for the customs office where the tax exemption is regulated by regulation at Article 107. The case of tax-exempt jurisdiction is the Ministry of Finance, the taxpayer that determines the amount of tax paid for as long as the filing of a tax exemption for the General Bureau of Customs;

For imported goods belonging to the tax exemption, the deadline for the filing of a tax exemption is 15 days working since the date of the announcement or the release of the goods.

b) The tax exemption case case is filed directly at the customs authority, the customs union receiving and closing records, which records the records, records the number of documents in the filing.

c) The case of tax-free filing cases is filed by postal roads, customs officials marking records of receiving records and writing to the customs office of the customs authority.

d) The case of tax-free filing is filed with electronic transactions, the reception, inspection, acceptance of tax-free records conducted by the customs authority through the electronic data processing system.

2. The customs agency is responsible for examining the tax-free filing filed by the taxpayer and processed as follows:

a) The case of incomplete records then inform the taxpayer in a 3-day period of work, since the date of the filing to complete the case;

b) The decision to exempt the tax exemption by regulation or inform the taxpayer to know the reason not to be subject to a tax exemption, the amount of tax must submit in the 15-day period of work, since the date of full reception and sanctions on the current regulation. (if any); the case should be tested in fact to have sufficient base of the case, then this term can last for a maximum of 50 days, since the date of receiving enough records.

3. On the basis of a tax-free decision, the customs agency where the registration of the customs department liquidity is exempt, stamped on the original customs sheet at the unit and the original customs affidavit filed by the taxpayer: " Goods are exempt from the decision. The number of ... dates ... months ... of ... " (Model 14 /MDHT/2013 Appendix II issued by this message).

4. For taxpayers who are a priority business belonging to the tax-free review under the International Treaty, the customs agency performs temporarily tax-free tax on the business ' s prescriptions, not accounting into the KT559 system and performing an expansion tracking of temporary work. Tax-free.

Periodically, the business makes a decision with the customs agency for the import of duty-free imports. The corporation set up the number of imported newspapers (not to submit the customs deposition), the amount of tax exempt ... for 6 months and certificates of the tax-free review under the stipulated International Treaty at Article 105 of this provision for the agency. The customs of the goods, customs and customs.

On the basis of the decision results, the customs agency issued an official tax exemption decision for the prescribed taxpayer.

What? 107. Tax exempt jurisdiction

1. The Ministry of Finance performs a tax exemption for the cases:

a) A commodity is a gift, a gift to a career body, a social body that is worth exceeding tax-free.

b) Goods are gifts, gifts bearing the purpose of philanthropology, scientific research.

2. The President of the Customs Department performs a tax exemption on imported goods serving the purpose of security, defense, scientific research, training education.

3. The tax-free treatment for goods with value does not exceed 1 (a) million for the individual or the value of goods exceeding 01 (one) million but the total amount of tax must submit less than 50 (fifty) thousand coins at b.2 points, b.5, b.6 paragraph 4 Article 104 This message.

4. The provincial bureau of Customs, the city directly performs a tax exemption for the remaining cases.

Section 5

TAX CUTS, TAX CUTS, TAX CUTS

What? 108. Tax relief cases

Export goods, imports are in the monitoring process of the customs agency, if damaged, the loss of the agency, the organization with the authority to monitor the certification, be judged to be reduced in proportion to the actual rate of loss of goods.

What? 109. Tax relief profile

1. Customs-based customs records: file 1.

2. Technology requires a tax taxpayer ' s tax reduction in which it is clear the type of goods, numbers, values, tax rates, reasons for tax relief, customs testimony; cases of many types of goods, belonging to various customs papers, must list the types of goods. merchandise, the affidavit says tax cuts; accurate prescribations, the right to provide the right record of a tax reduction: filing 1 major.

3. The identification certificate of the business trader business examiner on the number of goods lost or the actual rate of loss of goods exported, imported: filing 1 major.

4. Contract Insurance: file 1.

5. Contract/receipt of compensation agreement by the insurance organization or the carrier (for the case of the carrier's losses): file 1.

In the case of export goods, importation of subject tax is reduced by regulation at 1 Article 108 of this, but without insurance, the tax rate review does not include the certificate stated at paragraph 4, 5 This Article.

6. The file portfolio document sheet refers to a tax reduction.

What? 110. Sequence, tax review procedure

The procedure, the procedure for tax relief, is a tax-free procedure.

What? 111. Tax Cuts Judge

The Secretary of the Customs Department where the affidavit has the authority to pay for tax relief.

Section 6

TAX REFUND CASES, TAX REFUND PROCEDURES

What? 112. Tax refund cases

The following cases are given a tax refund:

1. Import goods have already paid import duties but also saved the warehouse, which circulate at the store and is under the supervision of the customs authority, which is re-exported abroad;

2. Goods exported, imports have paid export taxes, import taxes but do not export, import;

3. Goods that have paid export taxes, import taxes but actually export or import less;

4. Goods imported for delivery, sales to foreign countries through agents in Vietnam; imports of goods to sell to the vehicles of foreign carriers on international routes through Vietnam 's port and Vietnam' s vehicles on the routes of South Vietnam and Vietnam. the international road by government regulation;

5. Import goods have paid import duties to produce exported goods abroad or export to the non-tariff zone that is imported in response to the rate of export food products and not the export tax on exports of goods that are available. The eligible conditions are processed from the entire import and specified ingredients as follows:

a) The exported goods produced from the entire import material are not for export taxes. The case of exporting goods is produced from two sources: the import and raw materials originating in the country makes export tax revenues on the part of the corresponding raw materials used to produce export products originating in the country. according to the export tax rate prescribed to that export commodity.

b) The types of supplies, raw materials that are imported tax, include:

b.1) raw materials, imported items (including assembly components, semi-finished packaging, packaging packaging) directly constituts export product entities;

b.2) The raw material, directly involved in the production of export goods but does not directly convert to goods or does not constitute a product entity, such as: paper, chalk, drawing pen, marker pen, nail pin, print ink, brush, brush, etc. The glue, the broom scan, the grid, the bleach, the waffle, the polished oil ...

b.3) The complete product by the import business to attach to the export product (in general with the export product produced from raw materials, imported materials or in general with the export product produced from raw materials, domestic purchase supplies) And so on, and so forth, to be on the other side of the country

b.4) Linking, spare parts to make warranty goods for export products;

b.5) The imported goods for the production of export goods after the completion of the contract has reexported foreign customers.

c) The cases of tax review, including:

C.1) The business imports raw materials, supplies to produce export goods; or domestic outsourcing organizations (including outsourcing at the non-tariff zone), overseas outsourcing, or the case of linking of export goods and receiving product offerings. to export;

C.2) Business imports of raw materials, supplies to produce consumer goods in the country then find the export market and put the amount of raw materials, this supplies into the production of export goods, which has already exported the product (the maximum allowed for 2 years). from the date of registration of the export bill, the item to the date of registration of the last product export product has the use of the raw materials, the supplies of the entry sheet offer the tax refund);

C.3) The business imports raw materials, supplies (excluding finished products) to implement a macho contract (not due to the foreign party placing the supply that is due to the business receiving the self-imported company to perform the contract contract signed with the foreign customer). besides), when the product of the product will be given the import tax refund as for the raw materials, the imported item for the production of export goods;

C.4) Business imports of raw materials, supplies to produce products, then use this product to industrialize exports according to contract contracts with foreign countries;

C.5) The raw materials import business, the materials that produce products then sell the product (complete product or unfinished product) to other businesses to directly produce, household goods exported then after the production of manufacturing, the company ' s business, and its products. Export goods exported foreign products; the export business of the raw materials, supplies of imported goods corresponding to the other portion of the business that used the product and had already exported it if fully fulfilled the following conditions:

C.5.1) Sales business, the purchasing business that pays an increase in value added by the deduction method; the business has registered and is granted tax code; there is a sales invoice for the purchase of goods between the two units;

C.5.2) Payment of goods exported through the bank under the regulation of the State Bank of Vietnam;

C.5.3) For a maximum period of 1 year (full 365 days) since the import of raw materials, supplies (as per the date of registration of the imported goods customs customs) until the product of the product (as of the date of registration of exported goods exported goods).

The case is more than 365 days, the customs agency where tax returns, non-tax returns, specific checks, and Customs General report to report the Ministry of Finance review, handling each specific case.

C.6) The business that imports raw materials, supplies to produce products then sells the product (finished product or unfinished product) to other businesses to directly export the suit according to the suit, which is given the import tax refund in response to the product. the export rate (set of components) exports, if the conditions are met at this .5 point and the following conditions:

C.6.1) Product production from the raw materials, the import item of the business is one of the details, the components of the export-export kit;

C.6.2) Enterprise purchases products to combine with the details, components produced by the business itself to make up the export components.

C.7) Product imports raw materials, product production supplies then sell products (finished products or incomplete products) to other businesses to directly export overseas. After the business purchasing products of the manufacturing business has exported products abroad then the export business of raw materials, the supplies of imported goods corresponds to the number of food products that are exported to the full response of conditions such as: I mean, at the .5 point.

C.8) The export business of raw materials, supplies to produce goods sold to foreign traders but delivery of goods to other businesses in Vietnam at the designation of foreign traders is given the import of raw materials, supplies to produce. export goods export:

.8.1) Conditions to be retax on raw materials, imported items:

C.8.1.1) The imported goods at the site must be continued to produce exports or machinally under a public contract with foreign countries (the customs agency continues to monitor tax management for the local import business);

C.8.1.2) The export-import declaration at the site must fully meet the following conditions:

The customs statement was fully enlightened, confirmed, signed, stamped on 4 sides: export traders, imported merchants, export procedures, Customs and Customs.

The declaration type when registered as an export-export (SXXK) or macho (GC) production is used for the case of import or export-export business.

C.8.2) The case of customs agencies levy import tariffs when the business imports raw materials, supplies from foreign countries into Vietnam and the income tax on imports of products when exporting locally to the imported business in place of the import business. Raw materials, supplies for export of export goods are repaid in return of the raw import tax, the supplies filed after the import business at the site paid import duties to the local import product (excluding regulatory conditions at c.8.1.1). Hey!

The goods are raw materials, imported items for the production of exported goods from point c.1 to point. foreign foreign affairs or port overseas.

The goods are raw materials, imported materials for the production of exported goods from point c.1 to point .1 but do not export to foreign countries that export to the non-tariff zone (except for the manufacturing business, the manufacturer, the external depot). Customs law enforcement, monitoring of the fact that the actual law enforcement has actually exported abroad, or has actually been used in the non-tariff zone, has been able to respond to the amount of cargo that has actually been used in the airport. Customs or practices exported abroad.

d) Whether the raw materials, imported materials to review the tax refund, do not collect import taxes is the actual standard used to produce export-based food products including the fraction of scrap, the scrap is in the rate of revenue obtained during the production of goods. Export exports from raw materials, imported materials.

d.1) The procedure announces the standard of raw materials, imported items for the production of export goods and registration of export products made in accordance with this Article 37.

d.2) For the case of one type of raw material, the item imported for production but obtained two or more different types of products (e.g., the shell imports after entering the household are two-product and type 2) but only export. A product of a product that produces, the business must be liable to declare taxes (if any) with the customs authority on the part of the material, the corresponding import item does not export.

The amount of imported tax returns is determined by the following formula allocation method:

In it:

-The value of the export product is determined to be the number of product (x) production of the product (x) with a tax value for export goods;

-The total value of the collected products, identified as the total value of export products and the sales of the products (including scrap, the recovery scrap is off the rating and does not include the output value tax) for domestic consumption.

The business case imports a raw material, supplies to produce but obtained two or more different types of products (e.g. imports of wheat to produce wheat flour, scoking, and wheat shells); among the products obtained is used to continue to be used. production of export goods, which has a type of domestic consumption (e.g., the rest of the wheat and the wheat bark remaining from this process is then brought to the domestic consumption; the flour continues to be used to produce the export package noodle), then:

+ When the calculation of "export product value" and "Total Value of Procurement Products" must exclude the part of the domestic purchasate material (e.g., the product of export-based external export package noodles is the flour and other ingredients are the raw materials purchased). in the domestic market such as incense, spices, packaging ..);

+ To exclude the raw material part in the export product, the self-built enterprise sets up the extent of the raw material portion of the component material in a export product and informed the customs agency where the procedure is imported, responsible for the product. The accuracy of the specified rating. In case, if there is a question of this definition, the tax refund judge may be able to monitor the organization of the specialized management agency on that item, or the presiding officer in coordination with the local tax authority (where the tax code level for the business) is held. enterprise to redefine the rating as a tax refund review facility for business.

d.3) For scrap parts, scrap of domestic consumption, the processing is as follows:

d.3.1) Part of the scrap rate, the scrap is in the valuation that is obtained during the production of goods exported from raw materials, imported items (e.g., the shell in the family shell process) is not subject to import taxes. In case of commercial value, the taxpayer sold, the scrap of scrap, the scrap on the market, was also not subject to import or import duties, but also filed, filing other taxes such as valuing tax, corporate income tax. regulation;

d.3.2) Part of the scrap rate, the scrap is not in the rating to file an import tax. The filing of the tax is carried out in accordance with the instructions on this Article 8 Article 11.

e) The case of raw materials, imported materials for the production of export goods, if food products exported in the time of the tax filing are not subject to the import of raw materials, the material corresponds to the number of actual goods exported.

6. Goods on imports to reexport or export-export goods to re-import and export imports to the foreign side then re-export have paid import duties, export taxes, including the case of import of re-export imports into the airport. tariff (for use in the non-tariff zone or export abroad; except for the case of re-entry into the Special Commercial Economic Zone, the trade zone-industry and other economic areas made in accordance with the Ministry of Finance ' s own guidelines). Import tax returns, export tax and not to pay import taxes on re-entry, export tax upon restarting (except for the exemption from tax). I mean, the provisions of this one Article 100.

The case of import-import goods to reexport or export temporary goods to re-import, if there has been reexporting or re-imported during the time of the taxpayer tax, no import tax or export tax corresponds to the actual number of goods. has reexported or re-imported.

7. Goods that have exported but must be imported back to Vietnam is given the export tax refund and not the import tax.

a) The condition for which the export tax refund is filed and not the import tax is filed:

A.1) The goods are made to return to Vietnam in a maximum of 365 days from the date of the publication of the export sheet;

The case is more than 365 days of customs authority as a tax refund, non-tax return, specific examination and Customs General report to report the Ministry of Finance to review, handling each specific case.

2) The goods have not passed the manufacturing process, machinization, repair or use abroad;

b) The case of exporting goods as the goods of Vietnamese businesses to the overseas side of the area has been exempt from the import of raw materials, supplies; must be imported back to Vietnam for repairs, recycling then exports back to the country. Out of the way, the customs agency, the initial public contract decision to keep track of, manage until recycled goods are exported.

If the recycling goods do not export, the tax treatment is as follows:

b.1) The case of domestic consumption is required to prescribe taxes such as the export of locally imported public products;

b.2) The case of forced goods must be destroyed, which is allowed to be destroyed in Vietnam and has carried out the destruction of customs under the supervision of the customs authority, as exemplified as scrap, household scrap of destruction.

c) The case of exporting goods is the goods produced from raw materials, imported items; the goods of the imported, re-export business (subject to the subject of a tax refund when exporting) must be imported back to Vietnam but not recycled, reproduced, processed as follows:

C.1) The business is not reconsidered tax refund (or does not consider non-taxing if not paying taxes) for the portion of the import of the production of goods exported to be imported again or for the number of goods that have reproduced but is now imported. Get back there.

C.2) The case of the customs agency has either completed or issued a decision not to collect taxes on the portion of the imported raw materials that produce the export of imported goods back to or for the number of reproduced goods but must now be imported again. The taxpayer must submit the amount of tax that has been completed or failed.

d) The case for export goods must be imported to Vietnam in the time of the export of export taxes is not to pay export taxes corresponding to the actual number of imported actual goods.

8. Import goods but must reexport foreign owners or re-export to third country or re-export into the non-tariff zone (for use in the non-tariff zone or export abroad; except for the contract entry into the Special Commercial Economic Zone). The commercial-industrial zone and other economic sectors that follow the Ministry of Finance's own guidelines for the refund of the import tax have been filed in response to the amount of reexports and not the export tax.

a) The condition for the refund of the import tax is filed and not the export tax return:

(1) The goods are reexported abroad or re-entered into the non-tariff zone over a maximum of 365 days from the date of the imported practice;

The case is more than 365 days, the customs agency where tax returns, non-tax returns, specific checks, and Customs General report to report the Ministry of Finance review, handling each specific case.

2) The goods have not passed the production, macho, repair or use in Vietnam.

A3) The case of imported goods is not suitable for a contract, and it must have a certificate of information that results on the goods of the agency, the functional organization, the authority to monitor the export of imported goods. For foreign goods sent to replace the amount of goods that have returned overseas, the business must prescribe the prescribed import tax;

A.4) Goods exported to the non-tariff zone (except for the merger of the manufacturing zone, the manufacturing business, the foreign affairs depot; the special trade economy, the trade zone -industrial and other economic sectors carry out in accordance with the Ministry of Finance ' s own guidelines. It is the authority of the customs authority, which oversees the cargo that is actually used in the non-tariff zone or exported to foreign countries.

b) The case of imported goods must be reexported in the time of the import of import taxes it is not to pay an import tax corresponding to the number of realizable food goods.

9. Machines, equipment, instruments, transport vehicles of organizations, individuals are allowed to enter, re-export (except for a lease) to carry out investment projects, construction construction, construction, manufacturing, and import, and export duties, and export duties, when reexporting. Out of Vietnam or re-entry into the non-tariff zone (for use in the non-tariff zone or continuing export abroad) will be reimbursable for import duties.

The refund of the import tax refund is determined on the basis of the remaining use of machinery, equipment, instruments, vehicles when re-exporting the property according to the time of use and retention in Vietnam (calculated from the date of registration of the clipboard to date). The case of re-registration, the actual case, is not reimbursable. Specifically as follows:

a) The case when importing is new goods (unused):

Time to use and save in Vietnam	The import tax number is reimbursable
Six months from now.	90% of import taxes filed
From over 6 months to 1 year	80% of import taxes filed
From over a year to two years	70% of import taxes filed
From over two years to three years	60% of import taxes filed
From over three years to five years	50% of import taxes filed
From over five years to seven years	40% of import taxes filed
From over 7 years to 9 years	30% of import taxes filed
From over nine years to 10 years	15% of import taxes filed
From over 10 years	Do not complete

b) The case when importing is the used type of goods:

Time to use and save in Vietnam	The import tax number is reimbursable
Six months from now.	60% of import taxes filed
From over 6 months to 1 year	50% of import taxes filed
From over a year to two years	40% of import taxes filed
From over two years to three years	35% of import taxes filed
From over three years to five years	30% of import taxes filed
From over five years	Do not complete

In the case of organizations, individuals importing machinery, equipment, equipment, vehicles to run out of advance, have to be re-exported but not re-exported that were authorized by the Ministry of Commerce (or the state authority) to allow the transfer to other objects at the site. Vietnam continues to administer its use when the transfer is not considered to be exported and does not refund the import tax, the subject of reception or acquisition does not have to pay import taxes. By the time the real reintroduction of Vietnam, the initial import object will be reimbursable by the import tax in accordance with this clause.

10. Goods exported, imported due to organization, overseas individuals sent to the organization, individuals in Vietnam through postal service and international fast-transfer services and vice versa; businesses that provide services that have paid tax but not delivered to the people of the country. receiving goods, having to re-export, re-enter or be confiscated, destroyed by the rule of law, the refund of the tax amount filed in accordance with the provisions at No. 01 /2004/TTLT-BBCVT-BTC May 25, 2004, of the Ministry of the Post, Telecommunications, and the Ministry of Finance guidance on responsibility, coordination relations in test work, customs supervision for mail, mail, export, export, import, postal service, postal service, and transfer services. Mail.

11. organizations, individuals in violation of regulations in the customs sector, goods are in the oversight, the management of the customs agency as a violation of the breach, which has been decided by the state authority to confiscate goods and refund the amount of money exported. Or the import tax is filed.

12. Goods exported, imports have paid taxes but then exempt from taxation, the tax refund by the decision of the state authority to be given a tax refund.

13. Goods exported, imported also in the supervision, management of the customs authority, if registered to the customs post but when the customs authorities examine the detection of a breach of the breach are forced to destroy and have destroyed the decision. having to pay export taxes, import taxes (if any). Violation of the violation of export, import of goods is not correct, and is forced to destroy execution by law enforcement regulations. The customs authority for the registry of the export of export goods, imports must keep records of the destroyed goods, in coordination with the authorities involved in monitoring the destruction in accordance with the laws of the present law.

14. The subject cases are exported by the tax refund, which imports guidance at this Article which has the tax amount completed below 50 (fifty) thousand times the tax refund procedure for a tax refund record, the customs authority does not reimbursate the amount. That tax.

What? 113. The tax refund file for imported goods has already filed import duties but also stored the warehouse, which circulate at the store and is under the supervision of the customs agency, which is re-exported abroad.

1. Technology requires a refund of the tax refund, which specifies the type of goods, the amount of tax, the tax receipt (number ... dates ... months ...); the reason for tax refund, customs testimony; the case has many types of goods in various customs papers. has to list customs records that require tax refund: file 1 major;

2. The affidavit of the import of imported goods: file 1 major;

3. The export of exported goods that has made customs procedures confirmed on the export of imported imported customs records, which traffic at the store is under the supervision of the customs agency, which has been carrying out the export: file 1 major; Other papers demonstrate a course of instructions in this direction in Article 30 of this.

4. The file document manifest file is a tax refund.

What? 114. Tax refund records for export goods, imports have paid export tax, import tax but not export, import and export tax.

1. The type of paper guidate at 1, 4 Article 113 This message;

2. The affidavit of the official export of the customs agency on the fact that the actual goods are not exported to the case of no export: file 1 major;

3. The affidavit of the customs receipt of the customs agency ' s confirmation of the fact that the actual goods are not imported for the non-imported case: file 1 major.

What? 115. Tax refund records for goods that have paid export taxes, import taxes but actual export or import practices are less than possible.

1. The type of paper guidate at 1, 4 Article 113 This message;

2. The publication of the export of exported goods has been the customs procedure, which has the inventory effect of the customs authority stating the number of export realities: filing 1 major; other papers demonstrate the row guidelines in accordance with this Article 30 Scan:

3. The import of imported goods that has been the customs procedure of the customs agency noted the number of imported realities and has confirmation of the implementation of the customs authority: filing 1 major;

4. Trade invoice under contract purchase contract: file 1 photo;

5. Other paperwork proves the actual goods imported or exported less.

What? 116. Tax returns on imported goods for delivery, sales to foreign countries through agents in Vietnam; imports of goods to sell to the vehicles of foreign firms on international routes through Vietnam Harbor and the vehicles of the United States and the United States. Vietnam on the international route under the Government ' s regulations.

1. For common cases:

a) The types of instruction manual at 1, 4 Article 113 This message;

b) The work of the Ministry of Industry for import (for the item on the property of the Ministry of Industry's import license): publishing 1 major copies for reference;

c) The import of imported goods has been the customs procedure: file 1 major;

d) Sales bill: file 1 photo;

e) The export of exported goods made customs procedure (applicable to the case of other goods export procedures where the procedure of importing goods): filing of 1 major copies; other papers demonstrate the practice in accordance with the guidelines at Article 30. This is:

g) Contract for the contract of delivery, sale of goods and contracts, or the agreement to supply goods: submit 1 photo;

h) A certificate from payment for export goods: filed for 1 copy of the photograph and publishing to the object; the case of a batch of payments is required to submit an additional one of the primary copies of the evidence from the payment.

2. For imported goods are beverages that serve on international flights:

a) The type of paper that guides at the point a, b, paragraph 1 This Article;

b) The exchange of drinks on the airport's confirmed international flight: file 1.

3. For goods imported through the investment business (e.g. gasoline, oil etc.), which is allowed to sell to the marine supply business to sell to foreign vessels that have paid import duties, after the sale of foreign ships, was granted import duties:

a) The types of papers that are directed at this one Article;

b) Contract, bill of sale for marine supply business: file 1 photo;

c) The validation of the ship's supply of marine ships in terms of quantity, the value of goods purchased by the imported input enterprise has provided the supply of foreign ships with the manifest from the payment of foreign shipping firms: file 1 major. The business is accountable to the law of its confirmation.

What? 117. Tax returns for imported goods to produce goods exported abroad or exported to the actual non-tariff zone used in the non-tariff zone or exported abroad, have paid import duties.

1. The case of business imports of raw materials, supplies for the production of export goods or domestic outsourcing organizations (including outsourcing in the non-tariff zone), overseas outsourcing; or the case of the production of exporting goods and receiving the goods. The product of the export.

a) General profile:

A.1) Technology requires tax returns, non-tax returns to raw materials, imported items to produce export goods, which has a specific program of quantity, raw materials value, imported supplies used to produce export goods; the amount of taxpayer money is used. The import is filed; the tax returns (number ... date ... month ... years ...); the amount of goods exported; the amount of import tax required, not collected; the case of many types of goods, of various customs documents, must list the overseas newspapers. the tax refund requirement: file 1 major;

.2) The declaration of the import of raw materials, supplies for customs procedure: filed 1 major copies (not applicable to the electronic customs affidavit);

A3) The publication of the export of exported goods has been the customs procedure: submission of 1 major copies, export contracts: file 1 of the photograph, the main entry to the passport (applicable to the case where the procedure of exporting other products where the procedure is imported). There ' s a lot of evidence that you ' re going to do.

A.4) Contract of import; contract for export, import if it is an export form, import of the mandate (using the circulation of the customs authority, the taxpayer does not have to submit): 01 screenshots;

A.5) Evidence from raw materials payment, imported items for export production (for the applicable case of a 275-day tax filing), Certificate from payment for export goods: file 1 of the photograph and primary publishing for the object; case of shipment. pay multiple times, submit an additional 1 primary manifold of the manifest from the payment through the bank;

A.6) Contract contracts for export of export goods if it is the case of the production of export goods: file 1;

(7) The standard message table: file 1 major;

a.8) Table of product export sheets (according to model 56 /HSHT-KTT/SXXK Annex III): file 1 major;

A.9) The report of the decision to use the raw materials, imported materials (according to the sample number 57 /HSHT-KTT/SXXK Annex III): file 1 major;

A.10) The tax calculation on raw materials, imported supplies (according to model 58 /HSHT-KTT/SXXK Annex III issued this message): file 1 major;

A.11) The file document manifest document is a tax refund.

b) Profile for the case of imported goods for the production of export goods, but not directly to produce that exports to the non-tariff or export-to-foreign export zone for the family to then receive the product for the next production and/or export. The papers stating at this point a paragraph must include the following papers:

b.1) The affidavit of the export of raw materials, supplies for the macho that has been the customs procedure: file 1 major; other papers demonstrate a row in accordance with instructions in Article 30 of this.

b.2) The publication of the customs of goods imported from the non-tariff or foreign zone has been the customs procedure: file 1 major;

b.3) Contract contract with the business in the non-tariff zone or with foreign countries: file 1.

2. The case of a raw materials import business, supplies to produce consumer goods in the country then found the export market and put the amount of raw materials, this material into the production of export goods, has made export to foreign products in the period. a maximum of 2 years from the date of the registration of the raw material customs, the imported item:

Tax refund records, non-tax returns like instructions on this one thing.

3. For raw materials, supplies (except for a complete product) imported to carry out a non-foreign-owned public contract which is offered by the business to which the business receives its own imports to carry out the contract contract signed with the foreign side; the profile. include:

a) The publication requires a tax refund, no import tax on the raw materials, imported items for export of export goods; where there is a specific program on the item, quantity, raw materials value, imported items; the amount of import tax paid; the certificate. from paying taxes (number ... dates ... months ... years ...); the number of products exported; the amount of import taxes required to be completed, the amount of import tax is not collected; the case has many types of goods, belonging to various customs documents, which must list the papers. Customs request tax refund: file 1 major;

b) The publication of the customs of goods exported by the type of macho made customs procedure: submitted 1 major copies; other papers demonstrate a row in accordance with instructions on this Article 30: file 1;

c) Contract contracts with foreign customers in which specify the category, the number of raw materials, items provided by the business to receive the household: file 1;

d) The types of paper guides at points a.2, a.4, a.5, a .7, a.8, a.9, a.10, a.11 paragraph 1 This Article.

4. Enterprise imports raw materials, supplies to produce products, then use this product to spice up export goods under a contract extension with foreign countries:

The case is like the case at this one thing, in it:

a) The product export contract is replaced by a contract contract with foreign customers. The contract to purchase the product used for macho contract and a contract contract with foreign customers can be shown in the same contract: file 1 photo;

b) The raw materials spreadsheet, the imported item for the production of the product to the production of the household product and the price of the raw product production of the export product according to the signed machi contract: file 1 major;

c) The actual number of actual quantities of products produced by the business, which is used to produce household products: filed for 1 major.

5. The case of a raw import business, which produces products that sell to other businesses to directly produce, produce export goods and has exported products; records include:

a) The publication requires a tax refund, no import tax returns, which has a specific program of quantity, raw materials value, import supplies using the production of goods sold to other businesses to direct production, export of export goods; the number of goods available. Manufactured goods sold; the number of products exported; the amount of imported taxes filed; the receipt of tax returns (number ... date ... month ... years ...); the amount of import tax required, not obtained; the case of many types of goods, in many customs papers. different, you have to list customs records that require tax returns: file 01 itself;

b) The export of exported goods has been the customs procedure: filed for 1 major, export contract: filed a major copy of the program for the passport (applicable to the case where the procedure of exporting other goods where the procedure is imported) chemical); other papers demonstrate the practice in accordance with the instructions in Article 30 of this Article 30: file 1;

The case for export-based exports is produced from a wide variety of materials, supplies, and import procedures in various customs units, the filing of tax returns, no taxes, and the use of the export bill. It ' s the main export business. The procedure was exported to refund taxes, not collecting taxes on the instructions of the Customs General.

c) the sale bill between the two businesses: file 1 snapshot; Table of Sales Single: file 1 major;

d) The economic contract buys, sells goods between the import business with the manufacturing business, the export of export goods; in which goods are used to produce or industrialise export goods; certificates from payment payment: file 01 copies Scan:

e) Contract contract or export contract between the production business, household goods exported to foreign customers: file 1 photo;

g) The sales volume of the business exports products in terms of quantity and the actual valuation of products purchased to directly produce an export product unit;

h) Contract import contracts with foreign traders of the local import business;

i) The types of instruction sheet at points a.2, a.4, a.5, a.7, a.8, a.9, a.10, a.11 paragraph 1 This Article.

6. The case of a raw import business, which supplies products sold to other businesses to directly export and businesses to buy products of the manufacturing business exported foreign products; records include:

a) The publication requires a tax refund, no import tax returns, which has a specific solution in terms of quantity, raw materials value, import supplies; the amount of import tax paid; the certificate from the taxpayer (number ... date ... month .. years); the number of production products sold to export business; the number of products exported; the amount of import tax required, not obtained; the case of many types of goods, belonging to various customs records, must list customs records requiring tax refund: filed for $1;

b) The purchase contract; the sales invoice of the sales business for the business export business: file 1 of the photograph;

c) The types of instruction sheet at points a.2, a.3, a.4, a.5, a.7, a.8, a.9, a.10, a.11 paragraph 1 This Article.

7. The case of business imports of raw materials, supplies to produce goods sold to foreign traders but delivery of goods to other businesses in Vietnam at the designation of foreign traders to make raw materials continue to produce, the company said. Export goods; records include:

a) The publication requires a tax refund, no import tax, in a particular program of quantity, material value, import supplies used to produce goods sold to foreign customers in accordance with the type, the number of items exported according to the naval declaration. The goods exported in place, including the following contents: the number of customs of imported goods; items, numbers, raw materials prices, imported items; the number of imported products exported; the amount of imported tax paid; the certificate of tax (number ... The date ... the month of the year; the amount of import taxes offered to be completed, not recorded. Where there are many types of goods, in many different customs records, the customs records require a tax refund: file 1 major;

b) export bill (customer contact) due to the export business: file 1

c) The export-based export-import affidavit: file 1 main;

The export-import affidavit is only valid for tax returns, no tax returns if the business is imported at the registration of the testimony in terms of export (SXXK) or macho (GC) production to continue production, the export of foreign exports.

d) A contract purchase contract with the designation of delivery in Vietnam (for exporters), a contract to purchase goods or contract contracts with only admission in Vietnam (for the importer): file 1;

e) The type of paper guides at points a.2, a.4, a.5, a.7, a.8, a.9, a.10, a.11 paragraph 1 This Article.

8. The export of raw materials, supplies for export of exported goods exported abroad but also to the warehouse of overseas business or to overseas foreign affairs, or overseas port, records include:

a) These types of papers are in this one Article;

b) The declaration of exporting goods abroad and the export of imported customs by the foreign customs official to the name of the importers are the warehouses of overseas businesses or to send foreign external external warehouses or ports overseas: 01. a major version of the map for the reference;

c) In addition to the above papers, the profile must be added:

C.1) The contract to send external external external warehouses to the case of the external external external repository: 01 of the major handout for the reference;

C.2) The receipt of a cargo store or evidence from a transport content manifold in a medium mode: 01 a major handout for the reference;

9. The goods are raw materials, imported items for the production of goods exported to the non-tariff zone (except for the manufacturing business, the manufacturing sector, the foreign repository filing as instructions at 1, 2, 3, 4, 5, 6 This Article), in addition to the paper guidelines. One, two, three, four, five, six, this is an affidavit, the taxpayer must submit more of the following papers:

a) The opening of the business of the business in the non-tariff zone using the product of raw materials, the import supplies of the business offering tax returns: 01 copies of the business ' s main medical copy in the non-tax zone. And,

b) The actual number of actual product quantities used in the non-tariff zone and the number of actual goods exported to foreign countries of the business in the non-tariff zone has been confirmed by the governing customs agency or the resulting entry-of-existence report. guide at paragraph 10 Article 48, Article 49 This message: 01 screenshots;

c) The production of export products and use in the non-tariff zone of the business in the non-tariff zone of the business management customs authority.

What? 118. Tax returns on imported goods to re-export or export-export goods to re-import and import goods mandated to the foreign side then re-export (except for the case of a re-entry, re-export or temporary, re-entry to attend). The fair, the exhibition, the introduction of the product; machinery, equipment, career tools, re-entry, re-entry, re-entry, re-entry to serve as conferences, seminars, scientific research, sports competitions, cultural performances, performing arts, exams. He's a healer.

1. The publication requires tax returns, no taxes paid, which specifies the type of goods, the amount of tax, the tax receipt (number ... date ... month ... year), the reason for tax refund, no taxes, the number of customs documents; the case has many types of goods, in many newspapers. different customs, which must list customs records requiring tax returns: file 1 major;

2. Contract purchase contract with the seller and buyer or contract import of the commission signed with foreign countries: file 1 photo;

3. The affidavit of imported goods made customs procedure: file 1 major;

4. The export of exported goods made customs procedure: filed for 1 major (applicable to the case where other goods export as the procedure of importing goods); other papers demonstrate the practice in accordance with the guidelines at Article 30. This is:

5. The case of import-import goods to reexport and goods import of trusts to the foreign side then re-export into the non-tariff zone (except the manufacturing business, the manufacturing sector, the foreign affairs warehouse performing filing as the 1, 2, 3, 4 This Article), in addition to the paperwork as stated above must be added:

a) The input-export report results in paragraph 10 Article 48, this message: file 1 snapshot, the main publishing process for the reference;

b) The declaration of exporting the overseas product of the business in the non-tariff zone: 01 copies have the main medical copy of the business in the non-tariff zone;

c) The total number of actual product quantities used in the non-tariff zone and the number of actual goods exported to the foreign country of the business in the non-tariff zone has been confirmed by the customs agency;

d) The production of export products and use in the non-tariff zone of the business in the corporate regulatory non-tariff zone (for the case of business district business continues to bring products purchased from the business). Domestic in production, export or use in the non-tariff zone).

6. Other types of papers such as directions at points a.4, a.5, a.11 paragraph 1 Article 117 This message.

What? 119. The tax returns for the goods exported but must be imported back to Vietnam.

1. Technology that requires tax returns and non-tax returns, which specifies the amount of tax, the certificate from the taxpayer (number ... dates ... months ... etc.), the reason for the request, the customs affidavit, the commitment to the goods not through production, macho, repair or domestic use. Besides; there are many types of goods, in many different customs records, which require customs records requiring tax returns: filing 1 major.

2. Foreign customer notice or agreement with foreign customers on the return of goods, stating the reason, the number, the category ... the goods returned to the case of goods returned by the customer in accordance with the provisions at paragraph 4 Article 55 News. This is: file 1.

In case the taxpayer found itself an error, the receipt was returned, but it was clear that the import of goods returned.

3. The publication of the export of exported goods made customs procedure: filed for 1 major; other papers demonstrate the practice in accordance with instructions at this Article 30: file 1 snapshot; the customs records of the goods have exported: the main publishing process for dealing with it. Screening;

4. The export of imported goods returned to record the number of goods was previously exported according to the export profile and the specific control results of the customs agency, confirming imported goods back to Vietnam as the goods exported before the arrival of the ship. Here of the business (applicable to the case of where to make the export of other goods where there is a commodity import procedure): file 1 major;

The former export goods case has previously been adopted as a free-to-be-test, the customs agency that results in the export of imported food goods back to the export shipment profile to confirm that the imported goods return is correct. The goods are exported.

5. Guide types in points a.4, a.5, a. Eleven accounts of this Article 117 (except in the unpayment case, no payment from payment for export goods).

6. The purchase contract and other evidence that the import of imported goods is of export-derived goods (applied to the case of non-exporters) and other papers prove the reason for a tax refund, no tax returns.

What? 120. Tax returns on imported goods but must re-export to foreign owners or re-export to the third country or re-enter into the vital non-tariff zone.

1. Technology requires tax returns, no tax returns, which specifies the amount of tax, the certificate from the taxpayer (number ... date ... month ... month ...), the reason, the customs affidavit (note the number, strain, value ... of the goods reexporting); the case has many types of goods, belonging to Many different customs records have to list customs records:

2. The agreement of the agreement to return goods to the foreign side (for the case of return of goods to the foreign side) or export contract (for the case of exporting goods to third country, or re-export into the non-tariff zone); note the reason, quantity, quality, strain and origin of the goods: file 1 photo.

3. The export of exported goods that records the results of the inventory in which there is a clear number, quality, export of export goods and export goods are in the export of imported goods: filed for 1 major, customs records of the export shipment: The main publishing process (applicable to the case where the procedure is to export other goods where the procedure is importing the goods); other papers demonstrate the instructions in the instructions in this Article 30: file 1;

The previous case of imported goods has been applied to the fact-free form of cargo, the customs agency that results in the results of the chemical control of goods made with a shipment of goods imported to confirm that the goods of reexporting are true that the shipment has entered. Before that or not.

4. The publication of the imported goods and customs records of the import shipment: file 1 of the snapshot, the main publishing process for the reference.

5. Value added invoice: file 1

6. The types of identification papers at points a.4, a.5, a.11 paragraph 1 Article 117 This message. The unpaid case does not have to provide evidence from the payment for export goods.

7. The case of goods imported into Vietnam but must reexport to the non-tariff zone (except for the manufacturing business, the processing area, the foreign affairs store) to submit the filing as paragraph 1, 2, 3, 4, 5 This Article) in addition to the paperwork as stated above must be added:

a) The results of the import report-export-to-exist in paragraph 10 Article 48 This article: file 1 snapshot, the main publishing process for the reference;

b) The declaration of exporting the overseas product of the business in the non-tariff zone: 01 copies have the main medical copy of the business in the non-tariff zone;

c) The total number of actual product quantities used in the non-tariff zone and the number of actual goods exported to the foreign country of the business in the non-tariff zone has been confirmed by the customs agency;

d) The production of export products and use in the non-tariff zone of the business in the corporate regulatory non-tariff zone (for the case of business district business continues to bring products purchased from the business). Domestic in production, export or use in the non-tariff zone).

8. The purchase contract and other evidence that the export of export goods is that goods are of imported origin (applicable to the case of non-exporters) and other papers prove the reason for a tax refund, no tax returns.

What? 121. Tax returns on machines, equipment, instruments, transportation of organizations, individuals are allowed to enter, re-export, to implement investment projects, construction construction, construction, manufacturing, and manufacturing.

1. Technology that requires tax returns or non-tax returns in which it specifies the type of goods, the amount of tax, the tax receipt (number ... dates ... months ... etc.), the time spent and refiled in Vietnam, the reason for tax refund, customs testimony; the case of many types. Goods, in various customs records, are required to list customs and customs.

2. Contract (or agreement text) imported, borrow machinery, equipment, tools, transport vehicles: file 1 photo;

3. Import permits for imported goods must have a license: file 1 photo;

4. The publication of the export of export goods, imports have the result of a practical test of the customs of the customs authority, the type of imported food goods, the reexporting entity: filing 1 major copies; other papers demonstrate the practice in accordance with guidelines. at Article 30 This Information: file 1 snapshot; customs records of export goods, imported: primary publishing for reference;

5. Guide types in points a. 4, a.11 Article 117 This message;

6. Case of machinery, equipment, instruments, transport vehicles of organizations, individuals are allowed to enter, re-export to carry out investment projects, construction construction, construction, manufacturing, and export duties, when re-entering the airport. Tariffs (except for manufacturing, manufacturing, customs, customs, etc.), in addition to documents such as:

a) The results of the import report-export-to-exist in paragraph 10 Article 48 This article: file 1 snapshot, the main publishing process for the reference;

b) The declaration of exporting machinery, equipment, tools, means of transportation to foreign countries in the non-tariff zone: 01 copies have the main medical copy of the business in the non-tariff zone;

c) The aggregate number of machines, equipment, instruments, practical transport used in the non-tariff zone and the number of actual goods exported to the foreign access of the business in the non-tariff zone has been verified by the customs authority. Yeah.

What? 122. The tax returns for the case of machine-entry, equipment, instruments, transportation of all time-of-entry, must be re-exported but not re-exported, which is authorized by the state authority to allow transfer to another subject in Vietnam. management use, then the subject of reception or acquisition of a reintroduction from Vietnam.

In addition to the paperwork as guidelines at Article 121 of this, there must be added:

1. The work of the Ministry of Commerce (or the state agency of authority) allows the transfer, the reception of the number of machines, equipment, instruments, the transferred transport vehicle (in the case of a prescribed license): file 1 major;

2. Contract for purchase or border of machine, equipment, instruments, transport between the two parties: file 1;

3. Bills and sales bills or sales bills of the organization, individuals enter the transaction for the buyer or reception: file 1.

What? 123. Tax returns for export goods, imported from the organization, overseas individuals for the organization, individuals in Vietnam through postal service and international fast-transfer services and vice versa; businesses that provide the services that have paid taxes but are not available. is not delivered to the recipient of goods, must re-export, re-enter or be seized, destroyed by the rule of law

1. Technology that requires a tax refund, which specifies the type of goods, the amount of taxes, the tax receipt (number ... days ... months ... etc.), the reason for tax refund, customs testimony; the case has many types of goods, in many different customs papers. has to list customs records that require tax refund: file 1 major;

2. File, from related to export goods, import: file 1

3. Customs for the export of export, import and confirmation of the customs authority of the quantity, strain, value of goods seized, destroyed: file 1 major;

4. List of records document portfolio file returns

What? 124. The tax filing for export goods, imports are in the oversight, management of the customs agency, which has paid export tax or other import and other taxes (if any), was competent by the state agency to make a decision to confiscate public funds due to the violation. rules in the customs field

1. Technology requires a tax refund in which it specifies the type of goods, the amount of tax, the tax receipt (number ... dates ... months ... etc.), the reason for tax refund, customs testimony; the case of many types of goods, of various customs papers, is required. enlist of customs statements requiring tax returns: filing 1 major;

2. The publication of the export of export or import goods: file 1 major;

3. Sales purchase order: file 1 photo;

4. Annals of the breach: file 1 photo;

5. The decision to confiscate the funds of the state agency has jurisdiction: file 1 photo;

6. The file document manifest file is a tax refund.

What? 125. Tax refund records for export goods, imports have paid taxes but then tax-exempt under the decision of the state authority to have jurisdiction.

1. The decision of the state agency to have the authority to exempt tax exemption: file 1 photo;

2. The type of paper guidate at paragraph 1, 2, 3, 6 Article 124 This message.

What? 126. Non-tax records

1. The case of goods belonging to the tax refund but also in the time of the tax filing and non-taxpayer taxes but the fact that exported or imported is the untaxed record of each case as a tax refund record.

2. The case of a non-file of an export tax is not required by a non-export tax, which does not collect the same export tax on the import of import tax returns.

The export tax not exported to exported goods is eligible to be processed from the entire import material, in addition to the prescribed papers at Article 117 This Information, which must submit to 1 copy of the purchase: Contract purchase contract (in the following). The business of importing materials, the supplies is not the export business.

What? 127. Procedure for filing, receiving and handling tax refund records, non-tax returns

1. The submission, reception of the tax refund pool, does not collect the current implementation tax at Article 59 Tax Management Law.

2. The deadline for filing tax returns, non-tax returns (applicable to both cases with an import tax rate rate, exports are 0%):

a) timeout:

A.1) The Inbox decides the deadline for filing tax returns on cases that already have all kinds of taxes;

A.2) The case has not yet submitted sufficient taxes (applicable to both cases with an import tax rate, 0% export):

The deadline for filing a tax refund, the slog-free period after 60 days from the date of registration of the final export commodity to the import of the imported bill, does not collect taxes on the case of tax refund, no import tax. or the last of the last importation of goods in the export bill that offers tax returns, no taxes on the case of tax refund, no export tax.

A.3) The deadline for filing tax returns, no tax returns on goods is raw materials, imported items to produce exported goods that have exported abroad but have not yet been sold to foreign traders, also to be at the business of the business itself in the country. besides or send external external external external repositories or ports on foreign overseas accounts of this 8 Article 117 This Smart Article performs under the guidance deadline at point a.1 and point a.2 paragraph; Cases at the time of filing a tax refund, no tax returns. The business has not yet had a export contract, it must have a commitment to export the export contract to foreign customers in the 15-day period. work since the date of the signing of the export contract;

a.4) The case at the time of filing a refund of the tax refund, non-income of a business without a certificate from payment, the filing deadline from payment is 15 days of work since the expiration of the payment period on contract or contract accessories; sales There is a commitment to export the evidence from the payment in accordance with the correct regulation, minus the point of instruction at d.2 point 8 This.

5) The case is too late to be at the point a.2 that the taxpayer has not filed a tax return record is subject to administrative violation in the customs field.

b) The case does not actually export the goods in a period of 275 days or to renew the tax filing deadline of more than 275 days from the date of the declaration of the declaration to the raw material, the imported item for the production of exports or since the expiration of the re-entry deadline. For the re-export, the taxpayer must prescribe sufficient tax on the prescribed tax (applicable to either the filing of an import tax prior to the announcement or release of the order or before the completion of the customs procedure). The case of goods changes to use, transfer of domestic consumption during the time of the taxpayer tax, provided the prescribed tax, filed in accordance with provisions at paragraph 8, paragraph 9 Article 11 of this.

c) The goods are raw materials, imported items that produce export goods; the goods of a re-export business, filed a non-tax return record imposed on the time of tax filing and have not been imposed on coercive methods of law enforcement. At paragraph 3 Article 42, Article 93 Tax Management Law is amended, supplematuated at paragraph 11, paragraph 26 Article 1 Amendment Law, which complements certain provisions of the Tax Management Law No. 21 /2012/QH13 November 20, 2012 if the following conditions are met:

C.1) For goods that are raw materials, materials import export production:

The whole raw material, imported materials were put into production of export goods, the product was actually exported for a period of 275 days or more than 275 days long (for the case to renew the tax filing deadline) and had submitted enough import tax on the cause. (if any), for a period of 275 days or more than 275 days longer (for a time to renew the tax rate).

C.1.2) The taxpayer only owes the tax money of the raw material, the imported goods manufactured by the export of the customs office.

C.2) For the business of advance-to-export business:

C.2.1) has republished or has reappeared in part and has submitted enough tax on the amount of goods that have not yet reproduced during the prescribed tax filing deadline.

C.2.2) The taxpayer only owes the tax money of the reissued goods to the decision not to collect the customs of the customs authority.

C.3) The taxpayer has submitted enough of the filing pending non-tax decision of the customs authority on the specified deadline at the point of a 2 This Article for the customs authority.

C.4) The taxpayer has the text of the pledge to implement the final decision of the customs authority.

3. The Customs spending does not collect taxes on the receiving of non-taxable records, process of tax-free records, and a violation of the violation by law (if any).

4. Tax refund records, do not collect taxes that are classified into two types: prechecked file, the following refund and the pre-tax refund file, the following check.

5. The filing of a pre-tax audit filing is the filing of the filing taxpayer at the point b paragraph 1 Article 60 Tax management Rules amended, supplematuation at paragraph 18 Article 1 The amendment law, additional provisions of the Tax Management Law and paragraph 2 Article 41 - 83 /2013/NĐ-CP and in one of the cases:

a) The imported goods are goods belonging to the special consumption tax subject according to the provisions of the Special Consumption Tax Law;

b) The profile recommends an export tax refund, import to export goods but must import back to Vietnam or import goods but must reexport its return or export to third country or re-export into the non-tariff zone, export goods, etc. imports are made customs procedure at other locations that make export procedures, initial imports;

c) The profile recommends an export tax refund, which imports in the case of non-exporters;

d) The profile recommended import of import duties on goods as raw materials, imported items for the production of goods exported to the non-tariff zone; tax returns for imported goods but re-entered into the non-tariff zone;

) Merchandise in business, re-entry;

e) Goods imports to deliver, sell goods to foreign countries through agents in Vietnam; imports of goods to sell to the vehicles of foreign firms across international routes through Vietnam ' s ports and Vietnamese vehicles on the routes of South Vietnam and other countries. the international road by government regulation;

g) The taxpayer does not publish the original customs affidavit that filed the main medical copy;

) The filing of the export tax returns, the import of the newly established business within 24 months from the date of filing a return tax return tax return.

6. The filing of the pre-checked tax refund file is the file of the taxpayer that fulfills the following conditions:

a) The taxpayer has an export operation, importing a minimum of 365 days to the date of the registration of the customs affidavit for the export shipment, importing. In the time 365 days onwards, since the date of the registration of the customs sheet for the export shipment, the import was identified by the customs authority as:

1) None of the list has been dealt with in terms of smuggling, transporting unauthorized goods across the border of the customs authority;

A.2) None of the list has been dealt with tax evasion, tax fraud by customs authorities; and

A.3) No more than twice the treatment of other violations of customs (including false testimony resulting in a lack of tax dollars that must submit or increase the amount of tax is exempt, decreased, completed, uncollected) at the expense of overtaking the jurisdiction of the Secretary of the Bureau. Customs under the provisions of the Administrative Breach Disposal Law;

b) Not on the list also owes the overdue tax, the slow money, the fine at the time of the registration of the customs post;

c) No pre-tax return examination is stated at paragraph 5 This or the filing of the taxpayer is a preferred enterprise.

7. For the previous audit of the previous audit; tax refund, non-tax return, customs authorities follow the instructions of the Customs General. The case through the confirmation examination of the tax refund object, which does not collect taxes, the taxpayer ' s prescrip is correct, the customs agency issued a tax refund decision, not collecting taxes on the filing of the slog taxpayer in the 40-day period, since You get enough tax records, no taxes.

8. For the tax refund record, do not collect the previous tax; the following check, the filing of the records preliminary inspection, the case of the consistency, the legalization of the case, the amount of the tax that recommended the completion and the tax number of the corresponding declaration on the KT559 system and the processing as follows:

a) The case is subject to tax refund, non-tax, the taxpayer ' s prescrip is exactly the issue of tax refund, no tax returns on the filing of the taxpayer (according to the number 03 /QĐHT/2013 Appendix II issued by this message) in The 6-day period of work since the date of receiving sufficient tax returns;

b) The specified case is not subject to the taxable, non-taxable object; the regulatory law base, the customs authority informed the taxpayer to know the reason not to pay taxes, did not collect taxes on a period of 6 working days from the receiving date. Tax returns;

c) The case with the basis of the prescribation of the taxpayer is not yet accurate or not enough base for tax refund is informed the taxpayer is aware of the transfer of the file to the previous examination; tax refund, no tax returns after 6 working days. from the date of the tax refund file;

d) The case must submit a certificate from the payment through the bank, but when the filing of an unpublished tax payment is not presented from the payment through the bank, the treatment is as follows:

d.1) The case at the time of filing a tax refund, the unpublished business is certified from payment through the bank due to the deadline of payment of the payment on the contract or accessory to the export contract extension more than 60 days from the final export sheet date. or more than 60 days long since the expiration date of the taxpayer tax, the deadline must be filed for tax returns, non-tax returns are done in accordance with the guidelines at paragraph 2, but the business must have a commitment to export the evidence from payment in time. 15 days of work since the expiration of the payment period on contract or contract accessories.

d.2) The case has no evidence from payment due to not due to payment but the business recommended to be tax refund before providing evidence from payment or overdue payment on the contract but the business does not show evidence from the bar. Through the bank, you transfer your tax returns to pre-check, the following tax returns on this. If the results test results have been done, the tax returns, non-taxable tax returns, the business is not filed by payment after a tax refund, no tax returns.

e) After issuing a tax refund, no tax returns, customs enforcement to handle the amount of tax, the money behind, the fines filed in accordance with Article 130. When examination of the tax refund details, no tax returns, if the specified unqualified, the customs authority recalers the tax refund, non-tax returns and the implementation of the tax issue, the prescribed trial.

The case through a case check determines the import but not re-export or raw materials, the imported materials do not include the production, as specified in paragraph 8, paragraph 9 Article 11 of this.

9. Too long the deadline, if the slowing of the tax refund decision, does not collect the tax due to the customs agency ' s fault, but in addition to the required tax amount, the customs agency must pay interest from the day the customs agency must issue a tax refund to the base date. The customs judge decided to pay the tax returns.

10. Goods belonging to the tax-driven object in accordance with Article 112 of this or belonging to the tax-free object importing goods to the public contract, if the tax refund procedure (non-tax returns) does not submit the official customs affidavit. The customs and the text of the customs and the offices of the customs office are used and used to use the main medical copy from the government of the customs department to make a tax refund, not to collect taxes. The procedure for the proceedings is as follows:

a) For the case of import, export at the same Customs Section (except where the object of the object is given a tax refund at paragraph 5, paragraph 7, paragraph 8 Article 112 in accordance with instructions at this b point):

1) The business has a reported declaration of dismissing the affidavit, the offer to be copied and used by the official copy of the customs publication of the customs agency that proves the loss of the affidavit for tax returns;

A.2) The proposed text base of the business, the customs department where the customs procedure performs as follows:

A.2.1) Within 5 working days since the date of receiving the recommended text of the business, the customs agency:

-Check records and documents that prove the loss of the testimony.

-The case with enough basis determines the declaration as appropriate, then copy itself to 1 copy of the official archives. Each publication was only 1 times and 1 copies, and had to take notes on the record at the customs authority (the main version) to avoid the primary medicine multiple times. The contents of the newspaper "The affidavit was published in the first edition of the day ... march ..."

-It has been reported to the Department of Customs of the Provinces, the city in the country about the business of the declaration of loss of the affidavit (the customs affidavit) and the customs records for the tax refund, no tax returns; the original publication of the official customs. There is no longer a value used to tax no taxes on taxes, exports nationwide, and stop the tax refund, not collect taxes on the original newspapers (customs records) that the business declared lost.

.2.2) Tax refund records, non-tax returns; the main medical release from the overseas customs affidavit, the customs agency where the tax refund performs data on the accounting system KT559, the public goods management program, other sources of information (if not). Yes); pre-check, post-tax refund, and tax refund, no tax revenue, if the test results have the basis of a database that has already exported and goods owned by the business sheet. It's a tax refund, no taxes.

.2.3) The violation of the case against the business case has a fraud or violation behavior.

b) For the other case:

b.1) The business has a missing declaration document, which offers to be copied and used by the official copy of the customs publication of the customs agency that proves the loss of the affidavit for tax returns;

b.2) The proposed text base of the business, the customs agency:

b.2.1) The customs detail where the procedure for the opening of a lost business paper has a written statement of the provincial Customs Service, the city with a verified document of unresolved tax returns, not collecting taxes on lost business records and the offer not to be offered. Tax refund, no tax returns for the original publication of the lost business.

The Provincial Bureau of Customs, City, during the 5-day period of work since the date received by the taxpayer ' s text is responsible for examination, the TK559 accounting system, public goods management programs, export production etc. if the test results are found. determine the unpaid taxpayer, no tax returns to the lost business record, has the document confirmed/responding to the customs agency, which is the procedure for the opening of the business newspaper, the report lost to the fact that it was not tax-free, no taxes, and no taxes. was responsible for its confirmation content, while not handling the tax refund, not collecting taxes for the declared business newspapers. Oh,

b.2.2) After receiving full confirmation of the confirmed text of the Department of the Provincial Customs, the city states that not tax returns, no tax returns to the missing affidavit, the customs agency performs:

+ Check records and documents that demonstrate the loss of the affidavit;

+ The case has enough basis to determine whether the declaration is appropriate, then copy itself to 1 copy of the government affidavit. Each publication was only 1 times and 1 copies, and had to take notes on the record at the customs authority (the main version) to avoid the primary medicine multiple times. The contents of the newspaper "The affidavit was published in the first edition of the day ... march ..."

+ There is a message that sends the Department of the Customs of the Provinces, the city across the country about the release of the declaration of the loss of the affidavit (the customs affidavit) and the customs records for the tax refund, the export of import duties, export taxes nationwide.

b.2.3) The proposed text base is used to use the affidavit in the tax refund record, the tax returns of the taxpayer, the customs authority where the tax refund, no tax base tax returns, no tax returns, the affidavit, the government official of the customs government, Data screenings on the KT559 accounting system; public goods management programs, export production ... other sources of information (if available); prior check, tax refund following this and implementing the tax refund, not collecting taxes on the business if it is available. The results of the test have the basis of the validation of the goods that have made the export and the goods of the mining business. Tax refund, no taxes.

b.2.4) Violation of a business case with fraudulent or infraction behavior.

What? 128. The authority decides the tax refund, no taxes.

The customs chief of the customs department of the customs department decides the tax refund, no taxes, the tax deduction for the taxpayer by regulation at Article 127.

What? 129. Tax refund, no tax returns on customs records

1. On the basis of the tax refund decision, no customs tax returns where taxpayers have the amount of tax reimbursable and stamped on the customs affidavit filed by the taxpayer: " Tax refund (non-tax) ... copper, according to Deciding number ... dates ... months ... of ... " (The prototype is the number 14 /MDHT/2013 Appendix II issued with this message), returning the original customs affidavit to the taxpayer.

2. The case of the affidavit was used multiple times for tax refund, not collecting the customs authority tax as follows:

a) Set up the tracking table every tax refund (no tax returns), noted on the customs affidavit of having set up the tracking table. The customs authority on the implementation of tax returns (non-tax returns) notes on the basis of the amount of each time the tax returns (no tax returns) and closing the unit's tax refund on the table;

c) Close the tax refund (non-tax) on the overseas archive at the business at the last (no tax returns) tax return;

d) Sao 01 copies filed tax returns or do not collect taxes to save on tax refund records (non-tax returns) and return customs records to taxpayers such as tax refund or not tax returns once;

The total amount of import tax, the export of a tax refund (non-tax) corresponds to the number of actual goods exported, imported.

What? 130. Handling the amount of taxes submitted, the money slowed, the fine after the board decided to refund the tax, the money was slow, the penalty payment due to the amount of tax paid greater than the tax amount, the slow payment, the fine must submit.

1. The case of a refund of the tax refund, the slow money paid, the fine payment from the deposit account (prior to a temporary account), the customs authority where the taxpayer has the amount of tax reimbursable, the tax money, the slow payment, the payment of the submission to the above. network monitor tax liabilities and process processing as follows:

a) The case of the taxpayer no longer owes the overdue tax, the slow payment, the fine, the refund of the tax return, the slow payment, the fine for the taxpayer in accordance with the regulation.

When compensated for the tax amount, the money was slow to pay, the fines had to submit the next time by the taxpayer, the customs agency stamped on the customs affidavit (the original and the original customs union) were tax-deductiated with the content "tax money passed." Except ... copper, by the decision to refund the tax, the delay, the payment of the number ... the date ... the month ... the year ... of ... and the decision to deduct the number of ... dates ... of ... month ... of ... " number, dates, months, years of the customs testimony are offset by the government ' s own tax refund, the tax refund was given the amount of money. tax, slow money filing, prepaid fines, tax filing of the customs affidavit tax refund for tracking (Form of the current 14 /MDHT/2013 Appendix II issued to this message).

b) The case of taxpayers who owe the tax money, the slow money, the fines of the shipments of the same type of import, the customs agency that compensated the amount of taxes, the slow money, the filing fines were completed with the amount of debt owed or the slow down or money. The taxpayers are owed.

c) The case of taxpayers who also owe the overdue tax, the slow money, the fines of the shipments of the same type of import must submit the budget, the customs agency writes the payment of money to the state budget or the deposit into account to submit changes. The taxpayers are in the right amount of taxes, the money is slow to pay, the taxpayer money is owed.

d) The case after having made the offset as stated above, the customs authority where the taxpayer had the amount of tax, the delay paid, the fine was completed, submitted to the refund of the payment of the tax money, the slow payment, the remaining fines for the taxpayer.

The case of taxpayers who offer not reimbursable taxpayer money is reimbursable, the money is slow to pay, the fine is leftover after the payment of all debts in order payment of the tax money that the text offers to compensate for the amount of tax. The birth of the export goods, the next entry, the customs authority where the taxpayer has the amount of tax reimbursable, the tax money, the slow payment, the payment of the submission should be compensated by the taxpayer's offer as instructed at this point.

2. The case of a refund of the tax refund, the slow money, the fine payment from the budget:

a) The case of the taxpayer no longer owes the overdue tax, the slow money, the fine and does not require compensation to the amount of the tax payable of the next time, the customs agency sent the tax refund proposal accompanying the tax refund decision to the State Treasury. Tax returns. The case of the customs agency has offset a portion of the tax money that has the same tax or between the taxes together at the same budget table, and the tax returns to the State Treasury note the amount left of the tax refund decision. -No. The base is determined by the customs authority issued by the customs authority, the State Treasury fuls reimbursable to the taxpayer.

The completion of the refund is as follows:

-In case of unresolved income, the State Treasury makes a decision to abdicate the right of the state budget.

-The case of the collected proceeds, the State Treasury accounting for the budget by the corresponding amount and sent 1 a certificate from the tax refund (certificate from paper or electronic evidence) to the customs agency where the board decided to refund the tax, the money was slow, the fines for tracking, management.

b) The case in which the taxpayer is owed to the tax money is overdue, the fines of the other shipments if the offer is compensated, the payment must be reimbursable, the return order, and the compensation of the state budget (sample 05 /ĐhT attached). Digital 08 /2013/TT-BTC 10/01/2013 The Ministry of Finance on the Guide to Implementation Accounting applies to the Budget and Budget Management Information System (TABMIS), which notes the content of the offer of compensation for the submission, sending the customs agency where reimbursable to review. solved. After the customs agency checked, determining the amount of tax offset by the same tax or between the tax sharper at the same budget table, sent the tax refund paper accompanying the tax refund decision, slow money, fines and reimbursable orders. or compensate for the collection of state budgets for the State Treasury or the Commercial Bank where the tax refund is paid to the State Treasury or the Trade Bank of accounting by regulation;

When compensated for tax money, the customs agency where taxpayers have the amount of tax reimbursable, the money is slow to pay, the free pay is subject to a network that monitors the tax debt and processed by the following sequence:

If the taxpayer no longer owes the overdue tax money, the money is slow to pay, the fine does pay the tax return, the money is slow to pay, the fine to the taxpayer in accordance with the rules;

When compensated for the tax amount, the money was slow to pay, the fines had to submit the next time by the taxpayer, the customs agency stamped on the tax-deductid (the original and the original customs union) with the content "the amount of tax paid." Except ... copper, by the decision to refund the tax, the delay, the payment of the number ... the date ... the month ... the year ... of ... and the decision to deduct the number of ... dates ... of ... month ... of ... " number, dates, months, years of the customs testimony are offset by the government ' s own tax refund, the tax refund was given the amount of money. tax, slow money filing, prepaid fines, tax filing of the customs affidavit tax refund for tracking (Form of the current 14 /MDHT/2013 Appendix II issued to this message).

The completion of the refund is as follows:

b.1) The case of the State Treasury where the tax refund is at the same time as the state treasury where the tax returns are the return of the payment in accordance with the instructions at this point. The accounting of the budget proceeds by the customs order of the customs office, payment of the amount of tax, the slow payment, the remaining fines (if any) to the taxpayer.

b.2) The case of the State Treasury where the tax returns are different from the State Treasury where the tax returns are the State Treasury where the return of the tax refund in accordance with Article 1 transfer the amount reimbursable along with the agency's budget collection order. Customs for the State Treasury where the tax collection is to collect taxes to collect the state budget by the right content on the income, payment of the amount of tax, the slow payment, the remaining fines (if any) to the taxpayer.

c) The State Treasury after the implementation of the tax refund sent one (01) the testimony from the tax refund to the customs authority where the board decided to refund the tax/refund of taxes, the slow money filing, the filing fines for tracking, management.

3. The case of customs agency finding the refund is still obliged to file other taxes, but does not recommend clearing the remainder of it, the customs agency halted the refund and required the applicant to perform the obligation to submit to the budget. The state or the proposed tax refund is reimbursable. The expiration of the regulation by customs authority, if the taxpayer does not yet fulfill the obligation to submit a state budget (or not a paper proposed to return the state budget collection and specify the contents of the proposed compensation clause). Customs, Customs and Customs, the customs of the state budget, compensated and compensated for the collection of state budgets (denominated C1-05/NS) 08 /2013/TT-BTC October 10, 2013 of the Ministry of Finance) sends the State Treasury where direct returns to perform compensation; at the same time, the customs authority informs the taxpayer.

4. The handling of the amount of tax, the slow money, the penalty to submit guidance at this does not apply to the amount of value tax added by the taxpayer to the wrong, the submission to the customs authority (the customs agency does not tax the value family). increase).

The case of the taxpayer paid the wrong, paying an increase in the value of goods imported to the customs authority in the five budgets that the taxpayer or the customs authority discovered, the C1-07-based adjustment issued by the Digital Information Agency. 08 /2013/TT-BTC October 10, 2013, of the Ministry of Finance, at the same time the taxpayer ' s payment of the payment of money, the customs agency confirmed, signed, stamped the unit on the front of the bill of the deposit into the state budget of the value-added tax. The other tax transferred the State Treasury to the regulator. The value tax case increased misfiling, the other filing of the customs agency confirmed the amount of tax paid by mistake, the submission to the tax authority to carry out reimbursable taxpayers according to the regulation.

Section 7

THE MONEY WAS SLOW TO PAY, PAY UP THE DEBT TAX, RENEW THE TAX PAY, SLOW MONEY FILING, FINES; ABOLISH TAX DEBT, SLOW MONEY, FINES

What? 131. Slow money

1. The taxpayer pays a slow payment in the cases:

a) The tax rate is slow compared to the statute of limitations, the deadline to be renewed for taxes, the deadline of writing in the notice, in the decision to process a violation of the customs law of the customs authority and the tax treatment of the competent authority;

b) The blisters lack the tax money due to the amount of taxes required to submit, the tax number is exempt, the tax number is reduced, the tax number is completed;

c) To be submitted in accordance with the provisions of this Article 132;

d) The case of declaration of export procedures, importing goods as non-taxable object, tax-exempt goods, goods are imposed on preferable tax rates, special incentives, tax rates according to customs quotas but after inspection, identification of goods belonging to the government. tax subject, free of tax, unpreferable tax;

Export goods, import changes in use, transfer of local consumption provisions at paragraph 8 and paragraph 9 Article 11 of this.

2. The agency, which collects tax revenue slowly transfers the taxpayer money into the State Budget has to pay a slow payment since the expiration of the money transfer to the state budget that comes before the date that tax money is transferred to the state budget.

3. The bail organization must pay a slow payment on the case of the expiration of the bail that the taxpayer has not yet paid enough tax on the State Budget.

4. How to determine the rate of the delay in charge:

a) The rate of delayed amount is determined to be 0.05% per day on the amount of slow tax return for the slow number of days less than 90 days; 0.07% per day on the slow tax amount filed for the slow number of days exceeding the 90-day period according to cases. The rules are on this one.

b) The case is too long for 90 days from the date to the taxpayer's deadline but arise prior to the time the Law of the amendment adds some of the Tax Management Rules, the amount of the delay is calculated at 0.05% to June 30, 2013. On 1 July 2013, the tax rate was calculated at 0.07%.

c) The case was filed in debt tax money, the taxpayer paid a slow filing by 0.05% per day as per the slow amount filed during the payment of the debt tax;

The number of days behind the tax charge is calculated from the next day after the final day of the taxpayer deadline, the extension of the tax filing, the deadline for notice or in the handling decision of the customs authority and the tax treatment text of the authority to the authorities. before the day before the taxpayer or the agency, the organization that collects taxes, the bail organization pays the amount of tax that is slow to submit to the state budget.

5. The taxpayer or the agency, the tax collection organization self-determining the number of delays filed by regulation at paragraph 4 This is self-declared, self-filed in the state budget.

Where the taxpayer or the agency, which organizes the tax collection, the bail organization is not self-identified or does not specify the right amount of money submitted then the customs agency where the taxpayer or the agency, which organizes the tax collection, the bail organization slows down taxpayer money determine the amount of money that is slow to submit and notify the taxpayer or the agency, the organization that collects the tax money, the bail organization knows.

6. The case after 30 days, since the expiration of the tax filing deadline, the taxpayer or the agency, the tax collection organization, the bail organization has not paid taxpayer money and slow money the customs agency informed the taxpayer or the agency, the tax collection organization, the organization. The bail office knows the amount of tax money and slow money submitted (in the form of TCN1/2013&area=2&type=0&match=False&vc=True&lan=1 '> 59/TB-TCN1/2013 and model TCN2/2013&area=2&type=0&match=False&vc=True&lan=1' > 60/TB-TTN-TCN2/2013 Annex III issued this message).

7. The taxpayer does not have to pay down the filing currency on the amount of tax owed during the period of tax filing.

What? 132. Payment of debt tax.

1. The response cases are eligible for regulation at paragraph 1 and paragraph 2 Article 39 digital decree 83 /2013/NĐ-CP July 22, 2013 Government of the Government is given a maximum debt tax payment of no more than 12 months from the date of the start of the tax-forced deadline. The taxpayer registered and pledged to submit the payment of the debt tax in the following level:

a) The debt tax proceeds from over 500 (five hundred) million to 1 (one) billion dollars, the time the maximum tax rate is less than 3 months;

b) The debt tax on 1 billion copper to 2 (two) billion dollars, the maximum amount of taxpayer money is no more than 6 months;

c) The debt tax on 2 (two) billion dollars, the time of filing maximum tax money is no more than 12 months;

The case the taxpayer does not submit the right amount of tax and the filing deadline (in the month) has pledged not to continue to submit the debt tax, the bail organization is responsible for filing the taxpayer under regulation at Article 39 digital decree. 83 /2013/NĐ-CP.

2. File:

a) The text offer to submit the taxpayer ' s tax payment to the agency of the Customs of the Customs where there is jurisdiction, which states the reason for not having the ability to submit enough tax once, with the registration board filing the payment of the debt tax: the filing of the main;

b) The customs statement of the amount of tax owed to the offer of the payment of the debt tax; the customs statement of the customs authority on the amount of tax owed (if any): file 1:

c) The guarantee of the credit organization of the credit organization on the amount of the debt tax proceeds to the prescribed implementation at Article 21 of this Information: file 1 major;

3. Authority to resolve to submit tax money:

a) The case of a debt tax clause recommended to be filed in a genus, the Chief of the Customs Administration resolved the offer to submit the taxpayer's tax money;

b) The case of the proposed debt tax payment was gradually filed in many Expenses But The Same Customs Bureau, the Bureau of the Customs Administration resolved to submit the taxpayer's tax payment;

c) The case of the proposed debt tax payment was gradually filed in many Customs Affairs, and the General Secretary General of the Bureau of Customs resolved to submit the payment of the taxpayer's debt.

4. Time of resolution:

a) The full case case, for a 5-day period of work, the customs agency must have an approved text or do not approve the payment of the debt tax to the taxpayer;

b) The case case is incomplete, for a 3-day period of work since the date of the reception, the customs authority must inform the file to complete the case.

During the 5-day period of work since the date received additional notice of the customs of the customs authority; if the taxpayer does not complete the profile at the request of the customs authority, it is not to be considered to submit the payment of the debt tax in accordance with this Article.

What? 133. The extension of the tax payment, slow money, fines

1. The taxpayer is considered to renew the tax filing deadline, the slow payment, the penalty for the prescribed case at 1 Article 31 digital decree. 83 /2013/NĐ-CP July 22, 2013 by the Government.

2. The extended filing of tax payers, slow money filing, fines made by regulation at paragraph 2 Article 51 Tax Management Law, including:

a) Text-to-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a Then you must list customs statements recommending to the extension, commit the correct manifest and provide the right profile of the extension; the plan and the pledge to submit the amount of taxpayer money, the slow payment, the fines offer to the extension: the filing of the primary;

b) Customs of the amount of tax money, preterm money, fines recommended for the extension; contract purchase contract: filing 1 of the (for instance of the extension jurisdiction of the Customs Administration); tax records of the amount of tax, slow money, money, and money. The penalty for extension: payment of 1 (for instance not under the jurisdiction of the Chief of Customs); Report of the Tax Money, the Delay, The Fine Must Submit Birth at the time of the birth of the causes: 1 main;

c) For the specified case at the point a 1 Article 31 digital decree 83 /2013/NĐ-CP We need more:

C.1) The report determines the extent of the damage, the damage value of the state agency has jurisdiction; the receipt of confirmation of the incident was established immediately after the disaster, fire, surprise accident of the People's Committee, the ward, the town:

C.2) Confirmation of Provincial Public Security, City or Provincial People's Committee where the cause of the cause of the cause of the proposal was renewed for the case of natural disasters, fire, surprise accidents:

d) For the specified case at point b 1 Article 31 The numerical decree 83 /2013/NĐ-CP We need more:

d.1) The decision to revoking the production site, the business of the state agency with jurisdiction over the former production site of the business under the rule of law, does not have to relocate the business production site on the purpose of the business ' s requirements: filing. 1 shot;

d.2) The local government ' s confirmation text on the business must stop producing business due to the location of the site: file 1 major;

d.3) The confirmation text of the local tax authority that directly manages tax persons on the level of direct damages due to the need to move the business site, the damage value must be determined based on the case, the magnetic evidence and the regulatory regimes of the law. connected directly, including: the remaining value of the house, the workshop, the warehouse, the unrecoverable device site (the price after the depreciation expense), the cost of dismantling the equipment, the factory at the old facility, the cost of transportation installed at the new facility (later). when minus the cost of recovery), the cost of paying workers due to stop working (if any), the complex case, is related to the business majors. The other technology must have the text of the expert opinion: 01 itself;

For the specified case at point 1 Article 31 Decree number 83 /2013/NĐ-CP We need more:

.1) The confirmation text of the authority with the authority over the taxpayer operating in the area of unpaid construction has been inscribed in the state budget bill on taxpayer money having to submit by capital from state budget but not yet. paid by the state budget; 1 major;

.2) The confirmed text of the State Treasury confirms the amount of capital that has been granted by the state budget: 1 major;

e) For the specified case at d 1 Article 31 Decree No. 1 83 /2013/ND-CP:

e.1) For the case of raw materials, imported items to produce export exports meet regulatory conditions at 1 Article 20 This Notice but have a production cycle, the raw material reserve must renew the tax filing deadline of more than 275 days: In the text. offers to renew the filing deadline for more than 275 days, the taxpayer must clear the reserve of raw materials, supplies, process descriptions, production times consistent with the reality of raw materials reserves, supplies: 01 main items; Papers that prove a drag on the bill. the length of the delivery period on a 275-day product export contract with the cause due to the delivery deadline on the product export contract must last. More: file 1.

E.2) For the other case stipulated at the point d 1 Article 31 Decree 83 /2013/NĐ-CP There must be more: evidence, documents related to the cause of the inability to pay taxes on time due to special objective difficulties.

3. Tax money, slow money filing, fines are renewed in accordance with regulation at paragraph 2 Article 31 Decree 83 /2013/NĐ-CP.

4. Time to renew the payment of taxes, slow money filing, the sanctions made by regulation at paragraph 3 Article 31 Decree 83 /2013/NĐ-CP For raw materials, imported materials for export export export include production cycles, raw materials reserves, long-term supplies of more than 275 days of regulation at the point of 1 Article 31 Decree. 83 /2013/NĐ-CP the maximum tax filing period is not too long overdue for the delivery of records on the export of the product export product from raw materials, imported materials that extend the tax filing deadline or not too cycle of product production but not more than 01 years on the scale. I mean, at a point b, there are three things. 83 /2013/NĐ-CP .

5. Procedal procedure:

a) The taxpayer is renewed for the payment of the tax, the slow money, the prescribed fine at the point a, point b, point c and point d (for raw materials, imported items for the production of export exports have a production cycle, raw materials, long matter). more than 275 days) paragraph 1 Article 31 Decree 83 /2013/NĐ-CP having to set up and send a term of extension to the customs agency where there is a tax payout, the money is slow to pay, the fines offer to be renewed.

b) The taxpayer is met with a special objective, and the Prime Minister decides to renew it on the recommendation of the Minister of Finance to set up, and submit the filing of the extension of the tax payment, the slow payment, the fine for the Bureau of Customs.

c) The customs authority where the taxpayer has a tax of the tax money, the slow money, the repayment, the check, the confirmation, and the provision of the specified extension information and handling of the specified term in Article 52 Tax Management Rules.

For raw materials, imported materials to produce export exports have a production cycle, raw materials reserves, long-term supplies of more than 275 days are renewed by regulation at point 1 Article 31 Decree Protocol. 83 /2013/NĐ-CP The Customs detail where the receipt of the import of imported goods imported, the case preliminary examination and processing are as follows:

C.1) The case case is incomplete, not subject to the object, the Office has a written message with the taxpayer stating the reason. The treatment deadline for this case is within the 3 working days since the record is received.

C.2) The full case case, the right subject to report to the Bureau of Customs review, decided to approve the extension of the filing of more than 275 days. The treatment deadline for this case within 10 days of work since the date of receiving enough records.

C.3) The case needs to test the production cycle, supplies of supplies, materials, Bureau of Provincial Customs, and the city performing a practical examination. The inspection and resolution of the extension of the tax filing is no more than 30 days of work since the date of receiving enough records. The inspection must form a boundary which specifies the cycle of the production of the product from the raw materials, which recommend extension of the taxing deadline. The treatment results are as follows:

C.3.1) The case is not eligible to renew the tax filing deadline of more than 275 days, for a 3-day period of work since the date of the receipt of the Bureau of Customs Enforcement results in formal text informing the taxpayer;

C.3.2) The eligible case is in the 3-day period of work since the date of the publication of the test results, the Bureau of Customs has a written approval of the extension of the payment of more than 275 days, in accordance with the production cycle, supplies of supplies, materials of the Tax taxpayers.

d) The Bureau of Customs took over the filing of the offer to renew the payment of the tax, the slow money, the fine on cases of other special objective difficulties stipulated at the point of d 1 Article 31 digital decree. 83 /2013/NĐ-CP report to the Secretary of the Treasury to present the Prime Minister to review, to decide every specific case.

6. Limited Authority

a) The customs chief minister where the authority to renew the payment of taxes, slow money, fines on cases of taxpayers who do not have the capacity to submit in accordance with regulation at points a, point b, point c 1 Article 31 Decree 83 /2013/NĐ-CP But the amount of the tax, the money being slow, the fines offer to be renewed only at a Customs Department.

b) The Director of the Customs Office has the authority to renew the payment of taxes, slow money, fines on cases of taxpayers who do not have the capacity to submit in accordance with regulation at points a, point b, point c, paragraph 1 Article 31 Decree 83 /2013/NĐ-CP But the amount of tax, the money slows, the fines offer to extend the births at various Customs spending in the same Customs Department and renew the tax payout to the raw materials, imported items to produce export exports that have a production cycle, the raw reserve. It ' s about 275 days long in terms of regulation at the point of the order of 1 Article 31. 83 /2013/NĐ-CP .

c) The General Secretary General of the Customs General has the authority to renew the payment of taxes, slow money, fines on cases of taxpayers who do not have the capacity to submit as prescribed at point a, point b, point c 1 Article 31 Decree 83 /2013/NĐ-CP But the amount of taxes, the money being slow, the fines offer to be renewed at many Customs and Customs Affairs.

d) Other special difficulties stipulated at the point of d 1 Article 31 of the digital decree. 83 /2013/NĐ-CP The Prime Minister decides on the recommendation of the Minister of Finance.

What? 134. Deleting taxpayer money, slow money, fines

1. Rules of regulation at paragraph 1, 2, 3 Article 65 Tax Management Law, amended, supplematuated at paragraph 20 Article 1 Amendment Law, supplematuation of some provisions of the Tax Management Law 21 /2012/QH13 November 20, 2012, the subject of the subject is deleting the tax money, the money behind, the fine.

2. The conditions of the deletion of the tax owed, the delay, the fine for the specified case at paragraph 3 Article 65 in accordance with regulation at the point of paragraph 1 Article 32 of the Census 83 /2013/NĐ-CP.

3. The filing offer to delete the debt:

a) The text of the offer to abolish the tax owed, the slow money, the customs of the Customs Department where the taxpayer owed money to the tax, the money was slow, the subject's fine was to be repaid, the money was erased, the fines, the fine, the money, the amount of money, the tax money, the slow money. file, the fines offer to delete the debt: file 1 major;

b) customs records of the amount of tax money, slow money filing, fines offer to delete debt: file 01;

c) Depending on the case, the taxpayer pays further documents, the evidence associated with the offer of the deletion of the tax owed, the slow money, the fine, in particular the following:

.1) For the specified case at paragraph 1 Article 65 Tax management Laws:

The decision of the state agency to have jurisdiction over the declaration of business bankruptcy: filing 1 major;

c.2) For the specified case at paragraph 2 Article 65 Tax management law:

The death certificate, the death certificate or the Decision to declare the disappearance of the Court; the decision to declare the loss of civil conduct by the Court or the texts of the state agency has the authority to prove a person is dead, missing, loss of civil and civil conduct. : file 1 major;

C.3) For the specified case at paragraph 3 Article 65 Tax management law is added at paragraph 20 Article 1 The amended Law, which adds some of the provisions of the Tax Management Law. 21 /2012/QH13:

The document, the accompanying document of the forced filing of the tax debunking has fully implemented the coercated measures (to the final measure: revoking the Business Registration Certificate or Business Registration Certificate or Investment Certificate. A non-recall case was obtained by a Business Registration Certificate or a Business Registration Certificate or a Certificate of Investment Certificate.

4. Authority and sequence, time to resolve debt:

a) The authority to remove the debt taken by regulation at Article 67 of the Tax Management Law was amended, complemcated at paragraph 22 Article 1 Amendment Law supplements certain provisions of the Tax Management Law No. 21 /2012/QH13.

b)

b.1) The bureau of the Customs Department where there is a debt of tax money, slow money filing, the taxpayer ' s fines are responsible for filing, inspection, accuracy, full of records, and the offer to abolish tax money, slow money filing, prepaid penalties. It's a default debt.

b.2) The General Secretary General of the Customs General is responsible for review and decides to clear the debt to the case of authority or reception, check, appraisal of the full accuracy of the filing and offer to abolish tax money, slow money, fines, menus, etc. The Minister of Finance clears the debt to the case of the authority to remove the debt of the Minister of Finance or report the Ministry of Finance to consider the Prime Minister to clear the debt to the case of the Prime Minister's jurisdiction.

b.3) Chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee is responsible for review and the decision to clear the debt to the case of jurisdiction.

c) The time for the filing of the filing of the debt made in accordance with Article 68 Tax Management Law.

Section 8

TAX OBLIGATION COMPLETE

What? 135. Completing the obligation to pay tax in case of appearance

1. Vietnamese who appear to settle overseas, Vietnamese residing abroad, foreigners owed tax money, slow money, fines for export, imported goods before the arrival from Vietnam must fulfill the duty of paying taxes.

2. The taxpayer stipulated at paragraph 1 This must have the tax administration's confirmation of the completion of the tax obligation before the arrival. The customs agency is responsible for informed by writing or electronic information to the agency to export the information about the implementation of the obligation tax on exports of exports, the imports of individuals who owe the tax money, the slow money, the penalty. Export goods, import. The announcement included them and the name of the person who did not fulfill the duty of paying taxes, birthdays, nationality, number of people/passports, customs agencies, and the management of tax rates on the issue.

3. The Immigration Export Management Agency is responsible for stopping the arrival of the unfulfilled arrival of the tax obligation in paragraph 1 Article in accordance with regulation at Article 53 Tax Management Law and paragraph 3 Article 40 The number of arithmetic 83 /2013/NĐ-CP.

What? 136. Complete the obligation to pay tax in case of dissolution, bankruptcy, termination of operation

1. The completion of the obligation to pay tax in the case of dissolution, bankruptcy is currently prescribed at Article 54 Tax Management Law, the law on the business, the law on the cooperative and the law of bankruptcy. The responsibility to complete the obligation to pay tax in the case of dissolution, bankruptcy as follows:

a) A private enterprise owner, owner of a limited liability company one member; the chairman of the board, member council member, who is represented by the law of the two-member LLC LLC; the board of directors of the company. The holding company or the business bar organization is responsible for the completion of the business ' s taxing obligation in the event of the dissolution.

b) The cooperative dissolution council is responsible for the completion of the tax return obligation of the cooperative in the event of the dissolution.

c) The organization, the asset manager is responsible for the completion of the business ' s tax filing obligations in the event of bankruptcy.

2. The responsibility to complete the tax obligation in the event that the taxpayer ends the operation not to perform the dissolution procedure, bankruptcy in accordance with the rule of law:

a) The business ends up non-procedularable activity, business bankruptcy has not completed the obligation to pay taxes, the private enterprise owner, board member or owner of the LLC, chairman of the board of directors of the company. The holding company, the chief executive of the co-op, is responsible for filing the remaining debt tax.

b) Household, individual termination of business activity has not completed the duty of paying taxes, the employer, the individual responsible for filing the remaining debt tax.

c) The operation terminated the unfulfilled operation obligation, the organizational organization responsible for filing the remaining debt tax.

What? 137. Completing the obligation to pay tax in case of reorganization of business

1. Before being reorganized, the business was responsible for completing the obligation to pay tax on goods of exports, imports.

2. The reorganised business case has not completed the obligation to pay the tax before reorganizing it has to have a text that defines the taxing obligation of each business formed after reorganization and businesses formed after the reorganization must be reorganised. has a written commitment to the customs agency that will carry out the obligation to pay tax paid by the reorganized business.

3. The tax authority is not granted tax codes for businesses that form after reorganization if there is no written confirmation of the customs agency regarding the business that has made provisions at paragraph 2 This.

What? 138. Confirm the completion of the filing obligation

1. When there is a need to confirm the implementation of the tax filing obligation (including confirmation of the amount of tax, slow money, fines and other submitted payments and/or the amount of tax paid by the state budget), the taxpayer or state governing body has the right authority. has the text of the recommended confirmation completion of the obligation to submit a tax filing to the General Customs General, which states the content:

a) The name of the taxpayer, the tax code;

b) Content, purpose, request confirmation;

c) The document proofs requires confirmation (a snapshot).

In case the taxpayer is required to confirm the implementation of the tax obligation, the text of the proposal must be made by the representative by the law of the law, stamped;

2. The customs agency is responsible for testing, confirming the implementation of the obligation to pay tax when the taxpayer has a required text in accordance with the law.

The non-validation case must have a specific message text that is not confirmed.

The case should be checked, rescreening the information about the tax obligation of the taxpayer before it is confirmed, the customs agency sent notice to the taxpayer who knew the reason not yet confirmed.

The deadline to pay the result to the taxpayer is for a 5-day period of work since the date of receiving enough records required by the taxpayer ' s confirmation.

3. During the 15-day period (since the day the Bureau of Customs issued a confirmation of the tax debt), the Bureau of Provincial Customs, the city on the basis of evidence, the import tax accounting book that checks the tax debt of the business. The case of defining the business and tax debt includes the amount of data on the tax accounting system (KT559) and non-reflection cases on this system involved in imported activity, promptly reporting the Bureau General to confirm it. Corporate tax debt. It is too late to say that if the Bureau of Customs is awake, the city does not announce the General's responsibility for the debts of the business in its unit.

4. The business case has the requirement to confirm the completion of the tax filing obligation to dissolve, terminate operation, close the tax code, since the day the Bureau of Customs issued a confirmation of the tax debt, if the business registered as a export-export procedure at the Bureau of Customs The city, in the city, must submit enough taxes and state budget payments regarding export-export operations before receiving the order.

5. The Customs debt validation of the Customs General is valid after 30 days from the date of the signing of the text. The business must commit to no tax liabilities and the payments to the State Budget in connection with the import-export activity on the day of the signing of the text and responsible for the legislation on those commitments.

Part VI

POST-AGENCY INSPECTION, TAX INSPECTOR

Chapter I

POST-INTELLIGENCE EXAMINATION

What? 139. Post-Information Test

Customs records, accounting books, financial statements, testimonies, documents, related data, export goods, the relevant import of the owner; of the authorized owner; of the organization, the individual export, imported; of the agent as the customs procedure. And of the business that provides postal services, rapid delivery services (later called businesses) are subject to post-agency inspection.

What? 140. The principle, purpose, post-examination deadline.

Post-information examination aims to determine the accuracy, honesty of testimonies, records that the business has opened, submitted, published with the customs authority; appraisal of the compliance of the business to customs law, tax law, and other legal jurisdictions. The other law is related to the management of export goods, importing.

The customs authority applies the method of risk management to select the test subject, the scope of inspection, test content and the post-related examination form.

The customs authority carried out the following examination for customs records, the goods were concerned for the five-year period since the date of the customs post. The business case has a similar error in addition to the test deadline, the business is responsible for self-control and implementation of the supplement, paying enough tax on the prescribed tax.

What? 141. Post-Information Information

The required base of each examination after the observation and each examination case, the customs authority identified the scope of the following examination:

1. Check out the export, import an item of a business in a period.

2. Check out the export, import multiple items of a business in a period.

3. Check out one or more of the content (e.g. policy checks, values, code, origin) of one or more of the export items, the importation of a business in a period.

4. Check out one or more of the export types, imports of a business in a period.

5. Check out all export operations, import of a business in a period.

What? 142. Post-Information Test Content

1. The full, legal, valid audit of the customs records is keeping at the business and customs authorities where customs procedures on goods of exports, imports; and other items have been made.

2. Check out the accuracy of the tax bases, the accuracy of the opening of the taxes that must be filed, exempt, uncollected, completed;

3. Check out the implementation of other regulations of tax legislation;

4. Check out customs law enforcement.

5. Food for export of export goods, imports are already concerned at the business headquarters of the business, corporate branch, store, where manufacturing or where storage is stored in the required case.

What? 143. Verify in the following examination

1. Verify that the customs authority requires organizations, individuals to be involved or capable of helping to clarify matters of question, regardless or signs of violation of the law.

2. The person who asked the verification was: Chief of the Provincial Customs, the city; the Director of the Bureau of Inspectoring after the Agency; the Chief of the Audit Bureau after the information; the chief of the inspection after the agency.

3. The verification object is that the state governing bodies, the organization, the individual are involved.

4. The verification can be made in the form of a required text message and a request to respond in writing; or to send a person to work directly with the object verification by the recommendation of the verification request. The verification results are documented by the work receipt; this receipt is valid as the base review base.

5. The case of direct verification, the unit with the need for self-implementation of the verification or offer of the customs unit has a favorable condition of execution and announcement of results.

What? 144. Post-agency inspection at customs headquarters

1. The following examination at the customs office headquarters is the regular operation of the customs authority for customs records, export goods, imported goods that have been adopted in the 60-day period since the date of the cargo being told by the date of the announcement. Check.

2. The following information examination at the customs agency headquarters is carried out under the principle of risk management on the basis of information, records:

a) Information, questions from the database of the industry.

b) The signs of violation, doubt from the Customs Agencies as the customs of the customs, the unit of the transaction.

c) The information provided by the Bureau of Inspector information collected on the breach of the breach in relation to the export of exported goods, imports have been adopted.

3. Make the following examination at the customs agency headquarters:

When the post-examination of the customs office at the customs office headquarters, the Bureau of Customs Chief, the Chief Detail of the Office of the post-agency Audit Bureau, the information for the contents of the business, the timing of the business sent to the business; requires business to provide files, certificates, documents, and documents. with regard to customs records, export goods, checked imports, the process of relevant content and the fact that the actual export of imported goods is concerned if necessary. The maximum examination time is 2 days of work; the test content is documented by the audit manifold.

The business is responsible for carrying out audit content at the request of the customs authority; the delegate to the law, or the authorized representative (later called the competent representative) to the work, the process, providing customs records, evidence from the agency. The document is related to export goods, imported goods over the 60-day period due to the business of the retention, to clarify matters of question customs.

4. End of inspection at the customs agency headquarters, customs authorities perform the following examination responsible for reporting the scope, content, inspection process, test results, and proposals for content draft information notification results, the handling of the test results. The test results for the authority to review the decision. Specifically as follows:

a) The case of a program business and the addition of information, documents that demonstrate the export, import, and amount of tax funds have been declared, the accepted customs records are correct.

b) The business case does not prove that the tax number has been declared correct and agreed with the inspection results of the customs agency, the additional implementation of the business, submitted enough tax on a 10-day period since the date of the announcement of the results. The test. The business case did not implement the addition and submitted enough tax money by regulation, the customs agency issued a decision to check at the corporate headquarters.

c) The business case does not prove that the tax given is true, but has not been consistent with the inspection results of the customs agency, the customs agency issued a decision to check at the business headquarters.

d) A non-process enterprise case, provision of records, documents, or rejection, or delay, lengthlong the supply of records, documents, duration of the process at the request of the customs authority, the customs agency of the violation of the breach, the violation of the breach. The main administrative law and update on the industry's database system to apply customs inspection to export shipments, the next importation of the business; review the decision to issue a tax-based decision. the regulation of the law, or the decision to check at the business headquarters in the event of not enough tax.

The chief of the unit, which exercises the test, issued a report of the test results for the business in writing for a 10-day period since the date of the end of the examination for the case at a point a, b paragraph 4 this. The case continues to test at the business headquarters stating at point b, c, d paragraph 4 this, the customs agency that issued a decision to check at the business headquarters for a maximum of 30 days from the date of the end of inspection at the customs office headquarters.

5. The handling of the following test results at the customs office headquarters carried out in the direction of the Chapter III section.

What? 145. Post-agency inspection at the corporate headquarters

1. The following examination cases at the business headquarters:

a) The following examination for the following examination cases at the customs office headquarters transferred under Article 144 of this Information.

b) The following inspection is concerned when there is a corporate sign that violates the law.

c) The post-plan examination is planned to judge the compliance of the business of the business and is carried out as planned by the General Bureau of Customs approved on the proposed basis of the provincial customs service, the city.

d) The following examination of the subject matter, led by the Chief of the Customs Office on the direction;

2. The post-examination deadline for the business headquarters:

a) Case-based examination case, paragraph 1 This is a 15-day period of work.

b) The case after a point of view a, b, d clause 1 This of the test deadline is 5 working days.

c) In the case of necessity, the issuing person decides to check the decision to renew the examination time once, the extension time is not too long specified at the paragraph a, b paragraph. Due to extension, the extension time is written on a decision to renew the notification for the checked business.

3. Checking after the information at the enterprise headquarters:

a) Perform the preparation work before the decision to follow the procedure issued by the Directorate General of Customs. In case of necessity, the customs agency conducted the survey at the business before deciding to check it out.

b) Ra decided, announcing the decision to examine the following information at the headquarters of the business:

b.1) The decision to examine the following information at the headquarters of the business led by the Chief Directorate General of Customs, Department of the Bureau of the Customs of the Province, the city, Chief Detail of the Audit Bureau following the issue of the issue;

b.2) For specified test cases at point a, c, d clause 1 This, the test decision is sent directly or by a secured letter, fax to the business in a 3-day period of work since the date of the signing and the slog of 5 working days before I don't know.

The following check is on the breach in violation of this b-point being carried out shortly after the announcement of the decision, not prior notice. In this case, the test decision is given directly to the business, during working hours.

c) The business case does not approve of the test decision, the customs agency to compile the violation, sanctifying the administrative violation according to the rule of law, update on the risk management system to apply the inspection of the customs authority on the customs authority. with export shipments, the next importation of the business and the board to decide on the prescribed tax.

d)

d.1) The chief of the inspection announced the decision to check.

d.2) The business is in charge of a competent representation and relevant cadres that provide records, testimonies, on-demand documentation and directly working on the audit content with the inspection team.

d.3) The inspection team performed the test by scope, content, time of writing on the decision.

d.4) The audit contents recorded by the checklist between the competent electric power of the business or the relevant officer who worked directly with the inspection team during the inspection.

d.5) The inspection team reports the test results with the organizational unit chief carrying out the inspection and the person who decides to check.

4. The post-agency audit conclusion at the enterprise headquarters:

a) At the end of 3 working days, since the end of inspection at the corporate headquarters, the chief of the inspection team has to establish and submit a draft of the test conclusion to the business, the unit chief of the organization carried out the inspection.

b) In the 3-day period of work since the date of receiving a draft conclusion, the business must complete the process (with the document of the solution with the proof document or having the proposed text working directly with the organizational unit chief). in case of testing) in the ununified case with the draft conclusion of the test conclusion.

At the end of the day, the business does not send a document, and it is agreed to the conclusion of the inspection team's conclusions.

c) During the 3-day period of work, since the expiration of the course of the business of the business, the organizational unit chief makes a responsible test:

C.1) Consider the business of the business of the business or to work with the competent representative of the business in case the issue needs to be clarified. The work content is written by the editor working as a review base, issuing an audit statement.

C.2) The expiration of the term, the unit chief, performs a sign exam, issuing the following examination of the investigation into the business headquarters.

d) For complex cases, the required case of specialized requirements, specialized engineering, and customs authority is not sufficient to conclude, the issuing of conclusions is made after the opinion of the agencies, the monophyll unit.

5. The handling of the following information test results at the headquarters of the business follow the instructions at Chapter III This section.

What? 146. The mission, the authority of the chief inspection.

The inspector general is done some work on the mission of the inspection team, namely:

1. Organization, the director of job analysis for members of the inspection team perform the correct scope, the content, the deadline noted in the following examination decision;

2. Requied the test subject to provide information, documents, written reports, the solution of the problems related to the test content; the actual examination of the commodity, (in the case of necessity);

3. Recommend the state governing body, organization, the relevant individual that provides information, testimonies, documents on the content related to the incident, the subject, the goods being checked, during the execution of the test decision;

4. Direct sign or division of members of the inspection team to sign the audit records during the inspection process.

5. Report results of the test results, draft test conclusions (after taking the opinion of the inspection crew) and is responsible for the accuracy, honesty, objectiation of the report content; the proposal to handle the test results for the unit chief to sign the report. Check it out.

6. Other powers according to the rule of law.

What? 147. Manager, post-agency audit analysis at the corporate headquarters

1. Manage execution of the following examination:

a) The Directorate General of the Customs, direction, examination of post-agency inspection activities within the nationwide scope; approval of the post-agency inspection plan for the planning case, according to the subject matter; the unit division performed on the schools. Post-agency inspection at the corporate headquarters.

b) The provincial Customs Service, the city responsible for management, directed inspection of post-agency inspection operations within the Bureau's management desk.

2. Segal, decision and organization make the following examination of the following information at the enterprise headquarters:

a) General Secretary General of the Bureau of Customs decided, the organization performs the following examination at the corporate headquarters in the nationwide scope for the cases:

A.1) Problems related to the implementation of large policy, types of forms, imported goods with high risk;

A.2) Businesses have been examined after the information, but there are signs of violation that need to continue to carry out the post-intelligence examination,.

(4) The problem that the local does not agree with;

A.5) Big businesses have export operations, importing locally in many localities;

1: 6) The test case is under the subject matter;

8) Other cases are approved by the General Secretary General of Customs.

b) The bureau of the Bureau of Provincial Customs, the city decided, the organization makes a post-agency inspection at the corporate headquarters for a planned or them-examination case.

c) The head of the audit Bureau chief after the decision of the decision, carrying out the post-intelligence examination at the business headquarters under the management desk is assigned to the test case under the breach of the breach.

A business test case is not part of the assigned management site, the Bureau of Provincial Customs, the city reported the General Directorate of Customs to review the unit's implementation of the test.

Chapter II

TAX INSPECTOR

What? 148. Tax Inspector Principles

Tax inspectors perform as prescribed at the Tax Management Law and the law on inspectors.

What? 149. Tax inspector's purpose

The purpose of operating tax inspectors in order to detect the gap in the mechanism of management, policy, law on customs, tax legislation for export goods, imports to petition with the state agency has the authority to plead remedied; prevention, development, and law. Now, take care of the law of tax, customs, customs.

What? 150. Tax Inspector

Tax inspectors are agencies, organizations, individuals in the adoption of customs legislation, tax legislation, and other revenues for export goods, imports.

What? 151. Tax Inspector Content

1. The tax inspection content implemented by regulation at Article 13 Digital Protocol 82 /2012/NĐ-CP October 9, 2012 the Government provides for the organization and operates the financial industry.

2. When conducting the inspector, the inspectors must perform the correct request, the content, the deadline noted in the inspection decision. In the case it is necessary to change the contents of the document in the decision of the inspector to follow the law of the inspector.

What? 152. The mission, the authority of the chief inspector, the inspector general.

When conducting tax inspectors, chief inspector, member of the inspector corps tasked, the powers prescribed at Article 53, Article 54 the number of inspector inspectors. 56 /2010/QH12 November 15, 2010, and the guidelines for the implementation of the Law of Inspector.

What? 153. Tax inspector cases

The customs authority performs tax inspectors in the prescribed cases at Article 81 Tax Management Law. The case of tax inspectors stipulate at paragraph 2 Article 81 Tax management law, namely when the taxpayer has one of the following signs of tax violation of the following tax:

1. There ' s a violation of tax legislation but has violated several times;

2. Violation in many places;

3. Violation involves multiple organizations, individuals (customs agencies based on the identification that the taxpayer is conformation, collusion with multiple organizations, individuals to carry out tax fraud conduct, tax evasion);

4. With signs of tax evasion;

5. There are signs of a pipe-up, a tribute to tax evasion, tax fraud while the customs agency post-agency inspection at the corporate headquarters;

6. There are signs of new violations related to the tax after the customs agency ended the post-agency inspection at the corporate headquarters;

7. The case is complex, serious, like: large appropriated tax dollars; taxpayers use certificates, unlawable documents, or signs of forgery to prescribe tax.

What? 154. The authority decides to check the tax.

The tax inspector was headed by the General Secretary General of the Bureau, the Bureau of the Bureau of Customs, the city decided.

What? 155. Gather information concerning the inspection object

1. Information to make the base decision base must be specific, which is directly related to the object, the case to the inspection.

2. The source of information to exploit, collect

a) Exploitation from official sources of information in customs (the database information system on taxpayers, records, export goods imports; case-file results, post-agency inspection results and inspection; the sign of violation due to the units). Customs report, reflection ...).

b) Collecting Customs outside customs (from agencies, other units that are associated with export-export activities such as: tax management, banking, transport, insurance, monitoring, corporate association, reflection of the press and from the complaint letter, denounce. It's the organizations, the individuals.

c) Other information that post-agency inspection forces, the anti-smuggling investigation acquired (from the informers, buy news, from international cooperation activities and from other information).

What? 156. Report the report, the inspection plan.

1. Research, the analysis of the selected information, set up the situation that evaluated the situation according to the following key content:

a) The situation, the general data on the business and the import-export activity of the business (the item of export imports mainly, the number of customs papers, the business type, the export quota, the amount of tax arose and the implementation of the obligation on) the annual tax, the law of law enforcement,

b) Identitiate, assessing the most prominent issues, the sign of the violation of the law on taxes, properties, the scale of the risk of the number of revenues;

c) The content proposal, the inspection plan, which needs to clarify the focus content, the focus; the organizations, the individual involved need to check, verify.

2. The inspection plan, which includes the following key content:

a) The purpose, the request for the inspection;

b) The object of the inspector;

c) The scale, the scope of the inspection;

d) The content of the inspection;

Time is scheduled for inspection.

The inspection plan is detailed for each inspector content, which states the work to deploy, the method of conduct, where to work, the deployment time, the end, the inspection team, the mission of the crew members. Yeah,

In the course of the inspection, if it is considered necessary to amend, the inspector general of the inspector general must have the text of the decision to make the decision to investigate, decide. The text of the proposed amendment, the addition of the inspector plan must specify the reason, the revised content, the addition, and the other content (if any). In the case of the decision that the inspector had agreed to have the written consent of the amendment, the addition of the Chief Inspector of the Council was in that text for the execution.

3. The inspection plan of the Provincial Bureau of Customs, the city that sends the Directorate General of Customs to coordinate general in case of a duplicate between units and to direct, guide to a career.

What? 157. The inspection team.

The inspection team consisted of the chief inspector and the members of the inspection corps; the necessary case, the inspection team had the vice president to help the chief of the crew to perform some of the assigned tasks and to be held accountable to the head of the task force. It was delivered.

What? 158. Inspector deadline

1. The deadline of an inspection conducted by the General Administration of Customs is not more than 45 days from the date of the publication of the inspection decision. Complex cases may last longer, but not more than 70 days.

2. The deadline of an inspection conducted by the Bureau of Customs, the city, is no more than 30 days from the date of the publication of the inspection. Complex cases may last longer, but not more than 45 days.

What? 159. The decision to check.

1. The inspector decision must have the following content:

a) The legal base for inspection;

b) Subject, content, scope, inspection mission;

c) The deadline for inspection;

d) Chief of the inspectors and other members of the inspection team.

2. The delay is 3 working days, since the date of the signing, the decision of the inspector must be sent directly or sent by a letter of guarantee to the inspection object, except for the case of a breakthrough inspector.

3. The delay is 15 days, since the day of the signing of the inspection, the chief inspector is responsible for the publication of the inspection decision on the inspection object.

For a business case that does not approve of an inspection decision, the chief inspector or a member of the jury is to compile the administrative breach, which decides to punish the administrative or transfer of the person with the jurisdiction of the law. the law.

What? 160. Execute Inspector

When the inspector, the inspectors do the following work:

1. The decision to make an inspection:

a) The Head of the Inspector introduces a member of the inspection team, reads the full decision of the inspector; the specific interpretation of the purpose, requirements, and content of the inspector to represent the objective of the inspection and to take responsibility for the decision of the inspection; announced the program to work between the inspection team with the inspection object and other work related to the inspection operation. The case of tax inspectors including member units, branches, units of the business being inspectors, the chief inspector must specifically inform the list, time, inspection content, rights and obligations of the parties to deal with. The detective is in the execution;

b) The inspection plan and request for the inspection object to provide the case, document related to the inspection content;

c) The representative request for the Inspector of the Inspector to report the generalization of the business ' s situation on some content: business profession; organizational structure, function, mission and accounting form of member-member units, branches, online units, etc. belonging to; the organization of the organization of business production; accounting standards and annuation of applied accounting; number of cadres, employees and salaries; joint venture partners, links (if available);

d) The publication of the decision of the inspector must be established.

2. Take on the records, documents, certificates from accounting, accounting books, financial statements (collectively known as documents) related to export goods, imports have been reported by the business. Where the above documents are stored in a computer or other vehicle, the business must be assigned to the inspection team. The inspection team is responsible for counting, preserving, exploiting, using records, documents on purpose, not to lose documents. The case needs to remain in the case of records, evidence, documents, and the inspector general who decides to seal a partial or entire document. The sealing, the opening of the document mining, or the cancellation of the sealing implementation in accordance with the provisions of the law.

3. Check out the details, set up the evidence profile

The audit contents include:

a) Full examination, legalization, validity, synchrony, precise, honest, honest, honest, honest, honest, honest, honest, honest, customs of the customs records in the business; for example, the customs records in the customs office;

b) Check out records, documents, accounting from accounting, accounting books, financial statements and other testimonies related to the Inspector;

c) Check out the business implementation of the provisions of the tax legislation, tax management and other regulation that are relevant;

d) The case needed and conditional on the implementation of the test: The production line, equipment machinery, raw materials, materials involved in the production, processing of export goods, imported; actual testing of imported goods or goods is the product. the work of the machinization, production, processing from imported goods is being kept by the business;

In the process of testing, if the subject of a criminal inspector has a violation of a violation of the law, then set the editor to confirm that violation, if the tax evasion sign, tax fraud, applies the rules of Article 89 to the Articles of Article 89. 91 Tax Management Laws.

4. Support for evidence, legal basis, including the following:

a) Request for a program inspector:

For unknown issues, there are not enough conclusions, the chief inspector or member of the inspection team requesting the business of the program. If the business is in writing that is not clear then the organization of dialogue, questions,

In the end of the dialogue, the quality of the problem is written, fully writable, exactly the two-party content that has been exchanged, the necessary case can be recorded, recording the dialogue, the question of the question.

b) Verify, verify

b.1) The evidence and program of an unknown business must be verified at organizations, individuals involved or capable, conditions that clarify the problem. As a result of the investigation, the verification is compiled with a full documentation of the proof. The editorial, verification is a base to proceed with the next steps.

b.2) For the content of the interrogation, verify, the document needs to be provided; the chief tax inspector must be informed in particular, enough time to object to the fully prepared verification, correct.

c)

For problems with specialized requirements, specialized engineering, unqualified inspectors, conditional conclusion, the chief inspector decided to make a decision on the bridge. The referendum is carried out by law.

5. After having a clear definition of the issues of the inspection content, the inspectors perform the complete completion of the evidence profile, the addition of the document, the number of documents, and the sign with the subject of the inspection of the work editor or the confirmation of the document, the data, the inspection records.

The inspector profile is the original document for mapping the inspector, including:

a) The records record the results of the test, the work editor;

b) The documents, the report of the established business at the request of the inspection team;

c) The documentation sheet, the number of metrics that the inspectors co-founded with the business;

d) The screenshots of relevant documents;

) The text of the equation;

e) verification results.

6. Waste Administrative violation

In the course of the inspection, if the wrong discovery must be executed by law, the chief inspector or the member of the jury is to compile the administrative breach, to decide whether to punish the administrative or the person with the judge. The right to sentence under the law of sanctipation of the administrative breach.

7. Case Table, Document

After the end of the inspection, every member of the jury has a responsibility:

a) Table the protocols of the work, the confirmation of the data and the whole evidence collected by the inspector general; the document is established as a category, numbering the order; the report of the summary of the incident, the proposed conclusion and the motion petition, stating the proposed base;

b) The file return, the document does not need to keep the business; obtain records, documents that serve the next steps. The delivery or capture of the profile, the document is established.

What? 161. Editor Editor

1. End of the inspection, chief inspector general of the draft editor. Before the receipt of the inspector was formally signed with an inspector, the chief inspector general of the inspector group was held to pass the inspection or to the members of the inspection staff to participate in the text of the petition. Yeah,

The editor ' s editor must be set up and signed for a five-day period of work, since the end of the inspection.

2. The inspection editor must specify the results of each of the inspectors, the mistakes and bases to conclude, according to the following content:

a) Part of the head:

b) The content section: Describe the contents of the inspection, the result of the inspection by the inspection team, the taxpayer's report; the explanation of the reason, the cause; and the proof;

c) The conclusion: The specifics of each and affirmable the extent of the taxpayer ' s violations, on the basis of the institution of specific legal regulations; the measure of treatment under the authority was applied, the petition of the inspection team on the measure. Okay.

3. The inspection editor must be the chief inspector and the taxpayer (or the legal representative of the taxpayer) sign in each page, stamp the taxpayer (if any). The unified content and ununionable content between the inspectors and the taxpayer must all be noted in the inspection.

4. The inspector subject has the right to receive the receipt of the tax inspector, which requires explaining the content of the tax inspector and other rights stipulated at paragraph 2 article 86 Tax Management Laws.

5. The required case must renew the inspection deadline, the chief inspector general reports the decision to proceed with the decision to renew and only proceed when the decision is issued.

What? 162. Report the results of the inspection and the draft conclusions.

1. As slow as 15 days, since the end of the inspection, the Chief Inspector must have a written report of the result of the inspection and the draft conclusions that the inspector sent the decision to plead, except for the event that the court concluded that the inspector should be expected to conclude. The agency's expertise, the organization has jurisdiction. The report results report must have the following content:

a) The specific report on each of the contents has conducted the inspector;

b) Specify the properties, the level of violation, the cause, the responsibility of the agency, the organization, the individual with violation (if any);

c) The differing opinion between the member of the inspection team with the chief inspector of the content of the content reported the results of the inspection (if any);

d) The measure of treatment under the authority has been applied, the petition for disposal;

The laws of law as a basis for determining properties, level of violation, and petitions of law.

2. In the course of the report and the draft conclusion of the inspection, if there are problems that remain entangled, the chief inspector can exchange, consult with the opinions of the agencies, the organo to ensure the conclusion of the inspection is correct, objectively.

3. The inspection results report (due to the head of the company) reflects the full results of the work events that have been purported, the content that has yet to proceed or proceed beyond the decision and the approved inspection plan, the cause; the ununified opinions of enterprise; proposals for policy, management. Each conclusion must specify the facts, the right base, the wrong, the cause, the responsibility, the form of processing.

4. Report on the results of the inspection and draft conclusions concluded that the inspector general must have full knowledge of the members of the members of the inspection team. The participants must insist whether or not to agree with the report, the project's conclusion of the conclusion of the company's work content directly, and the contents of the others, in case of not agreeing. If the members of the inspection team have differing opinions on the content reporting results of the inspection and the draft conclusion, the chief inspector is determined and responsible for his decision.

What? 163. Inspector conclusion

1. The delay is 15 days, since the date of receiving the report results, who decides that the tax inspector must go to the conclusion of the inspection, except for the case of the conclusion that the inspector must wait for the conclusion of the agency's expertise, the organization has jurisdiction. The inspector conclusion must have the following content:

a) Evaluation of the implementation of the payment of the inspection object's tax legislation;

b) The conclusion of the content is to be examined;

c) Specify the properties, the extent of violation, cause, responsibility of the agency, organization, individual whose behavior violates (if any);

d) Treatment under authority or petition persons have the authority to process administrative violations by the rule of law.

2. During the course of the inspection text, the person who issued a decision to the inspector had the right to ask the chief inspector, member of the inspector general to report, request the object inspector to clarify the problems needed to serve. I'm sorry, Detective. In the case of necessity, the decision of the inspector general asked the inspector general to proceed with the additional inspector to clarify some of the content. Additional inspector results must be reported in writing, as the basis for the release of the inspection statement.

3. The sending of the inspector conclusion is done as follows:

a) For the inspection conducted by the General Department of Customs, the inspector conclusion must submit to the Inspector of Finance, the Inspector of the Inspector, the Chief Administrative Officer of the Inspector General on the direct of the inspection object (if any) and the agency, the organization, the individual involved;

b) For the inspection conducted by the Bureau of Provincial Customs, the city conducts, the inspector conclusion must send the General Department of Customs, the Inspector of the Inspector, the Head of the Direct Level Management of the Inspector (if any) and the agency, the organization, the individual involved. Yeah.

4. The case through the tax inspector that uncovered tax evasion has signs of criminal charges in the 10-day period of work, since the day of the discovery, the customs agency that transfers the case to the agency has jurisdiction to investigate as prescribed by the criminal proceedings. The customs agency is responsible for coordinating with the investigative body in the implementation of the statutory tax investigation by law.

What? 164. Rights and obligations of the tax inspector object

The tax inspector subject to obligations, rights to regulation at Article 86 Tax Management Law.

Chapter III

THE ORGANIZATION PERFORMS POST-AGENCY INSPECTION, TAX INSPECTORS.

What? 165. The work must be done after the following examination conclusion, the tax inspector.

After further examination of the following examination, the tax inspector, must perform the following work:

1. The Board decides to issue a tax (if any).

2. The board decides to process the administrative breach (if any) and follow, the foreman, coercve execution of the decision-making decision by law. 3. The case of detection of tax evasion with signs of crime is carried out by regulation at paragraph 2, Article 76 Tax Management Law and Regulation of Criminal Procedre Code.

4. Update the information about the test results, tax inspectors on the database system to serve the next management process.

5. The petition with the granting of the authority to modify, add or enact laws that violate the law to prevent and prevent violations of the breach.

6. Make the tax return, the business executive pays tax in accordance with tax-planning decisions and tax delays (if any) according to the rule of law.

7. Watch, enter the number of metrics into the accounting and decision-making program, the organization that performs the forced corporate tax on the provisions of the law.

8. Report the results of the tax collection to the issue of the decision to issue the tax.

What? 166. Execution of execution

1. For the following examination activity:

a) The case of the General Secretary of the Customs, issued the decision to examine the following information:

A.1) General Secretary General of the Customs Administration makes a Article 165 of this.

.2) The Director of the Bureau of Investigation after the Executive Service performs the work from paragraph 2 to paragraph 8 Article 165 This information.

b) The case of the provincial bureau of the Bureau of Customs, the city signs the decision to examine the following information, then the Bureau of the Bureau of Provincial Customs, the city directly implementing or assigned to the Chief of the Bureau of the Bureau of inspection after the agency's implementation of all the planning work. in Article 165 of this.

c) The case of the Chief Deposition of the Bureau of Investigation after the decision of the decision, carrying out the post-intelligence examination, the Chief Detail of the Investigation Department after the implementation of all the work stipulated at Article 165 of this Information.

2. For tax inspector activity:

a) The case of the General Administration of Customs execution of the tax inspector:

A.1) General Secretary General of the Customs Administration makes a Article 165 of this.

A.2) The unit performs a tax inspection mission of the General Administration to perform the following work:

A.2.1) The work states at 3 and paragraph 5 Articles 165;

(a.2.2) Do or transfer the person with the authority to carry out the work set forth at paragraph 2 Article 165 This News.

After the Chief Directorate General of the Customs Administration issued a decision to issue a tax, the Unit performs the duty of tax inspection of the responsible General agency:

(2.3) Transfer to each Bureau of Customs where a procedure for export goods, importing 1 copies of the decision to issue a tax, with a detailed copy of the documents must be set to issue taxes and the amount of tax set specified so that the Bureau of Customs Enforcement is carrying out the tax collection. According to the order at 6 and 7 Articles 165.

The organization performs the tax collection of the Customs Administration in accordance with the decision decisions issued by the Chief Directorate General of Customs;

A.2.5) Coordinate with the Bureau of Customs where the procedure is handled, resolve in connection with the implementation of the tax-issue decision;

A.3. The Bureau of Customs is a procedure for exporting goods, importing organizations, directing the Customs Navigation, which is the procedure for exporting goods, importing the implementation of jobs at 4, 6, 7, and 8 Articles 165.

b. The case of the Provincial Customs Service, the city decided, carrying out the tax inspector, the Provincial Bureau of Customs, the city of organizing all the regulatory work at Article 165 of this.

SECTION VII

THE ORGANIZATION.

What? 167. Execute responsibility

1. The General Secretary General of the General Customs at the guidelines at this news agency issued customs procedures and guidelines for the unification of the customs and customs, ensuring that the conditions for export, import, and export, have been made. It ' s good for customs management.

2. The customs agency where the authority performs customs procedure; inspection, customs oversight; exercise exemption, tax exemption, tax relief, tax refund, tax refund, slow down payment, prepaid paycheck, deadline extension, tax return, and tax return. tax, the tax-payment of the debt tax, defined in front of the code, defined before the customs price, the pre-export valuation, the confirmation of the completion of the obligation to pay taxes, the tax debt deletion, the tax publication, the filing of the taxpayer, and other tax management content in accordance with the rules. This is the current and the guide. The process of carrying out an entanged, customs agency, customs officer, reported taxpayer, specifically reflecting on the Ministry of Finance (Customs General) to be considered, the guide to solving each specific case.

What? 168. Performance Performance

1. This message has been in effect since day 01 /11//2013.

Registered customs papers from July 1, 2013, which have a derivative of the guidelines on this Lits, follow the current guidelines of the Ministry of Finance to this time of the Act to take effect;

Customs procedure for some types of export goods, imports have guided in the Information and Information Information. 196 /2012/TT-BTC But it ' s modified, supplematable in this Smart, implementation of this information.

Remove Number of Parameters 194 /2010/TT-BTC 06/12/2010, Digital News 92 /2010/TT-BTC June 17, 2010, 106 /2005/TT-BTC 05/12/2005, Digital News 128 /2010/TT-BTC 26/08/201, Digital News 01 /2012/TT-BTC 03/01/2012; Section 2 Chapter II, Chapter III Digital 49 /2010/TT-BTC April 12, 2010, Section 3 Article 2 News 193 /2012/TT-BTC November 15, 2012; regulations on the time of tax filing at paragraph 2 Articles 4, paragraph 1 Article 11, point 1.2.5.4 and point 1.2.6 paragraph 1 Article 14 205 /2010/TT-BTC December 15, 2010; regulations on the time of filing of the export of crude oil exports at 2 Articles 10 News 32 /2009/TT-BTC 19/02/2009; Articles 12 Digital 155 /2011/TT-BTC November 11, 2011 and the guide content on customs procedure; inspection, customs oversight; export tax, import tax, and tax management for export goods, imports issued by the Ministry of Finance prior to the date of this date effect are not enforced. You know, in line with this information.

2. The tax management content that has been stipulated in the Amendment Act supplements certain provisions of the Tax Management Law that executed at the time of the validity of the Law (July 1, 2013).

The valuation of the money was slow to pay for customs documents registered before 1 July 2013 but the taxpayer was slow to pay taxes and the practice of paying taxes after 1 July 2013 made it to the guidelines at Article 131.

3. The execution process, if the relevant documents mentioned at this message are modified, added or replaced then the new text is modified, added or replaced.