Circular No. 106/1998/TT-BTC stipulates the period during which import duties on imported raw materials and supplies used by Vietnamese enterprises and foreign-invested enterprises to produce export goods may be temporarily unpaid. This document aims to encourage and facilitate export activities.
적용 범위
Vietnamese enterprises, enterprises with foreign investment
핵심 사항
- Enterprises importing raw materials and supplies for the production of export goods are allowed a temporary exemption from paying import duties for a period of nine months from the date they receive the official tax notification from customs authorities.
- If an enterprise has exported products, it is not required to pay import duties on the corresponding amount of raw materials and supplies.
- If the nine-month period elapses without exporting products, the enterprise must pay import duties but will be refunded when actual exports are made.
- Procedures and authority for waiving import duties and refunding import duties shall be carried out in accordance with Circulars No. 72A TC/TCT dated August 30, 1993; No. 53 TC/TCT dated July 13, 1995; and No. 84/1997/TT-BTC dated November 13, 1997 of the Ministry of Finance.
- This Circular takes effect for import declarations registered from July 1, 1998.
🌐 이 문서의 사회적 영향
- Encourage enterprises to import raw materials and supplies for producing export goods.
- Facilitate export activities of enterprises.
- Create financial difficulties during the period awaiting a refund for enterprises that fail to complete exports in time.
❓ 자주 묻는 질문
How long can an enterprise temporarily not pay import duties?
Nine months from the date of receiving the official tax notification from customs authorities.
What must an enterprise do if it has exported products?
The enterprise is not required to pay import duties on the corresponding amount of raw materials and supplies for the exported products.
If more than nine months have passed without exporting, what must the enterprise do?
Must pay import duties but will be refunded when actual exports are made.
What are the procedures for waiving import duties and refunding import duties?
Shall be carried out in accordance with Circulars No. 72A TC/TCT dated August 30, 1993; No. 53 TC/TCT dated July 13, 1995; and No. 84/1997/TT-BTC dated November 13, 1997 of the Ministry of Finance.
When does this Circular take effect?
Takes effect for import declarations registered from July 1, 1998.
전문
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 106/1998/TT-BTC ON JULY 23, 1998
GUIDELINES FOR TEMPORARY NON-PAYMENT OF IMPORT DUTIES FOR
RAW MATERIALS AND INPUTS IMPORTED FOR PRODUCTION OF EXPORT GOODS
Pursuant to Article 8 of the Decree No. 10/1998/NĐ-CP dated January 23, 1998 of the Government on certain measures to encourage and ensure foreign direct investment activities in Vietnam; Pursuant to Item I of Resolution No. 02/1998/NQ-CP dated January 26, 1998 of the Government on policies and measures to encourage exports;
Pursuant to the opinion of the Prime Minister in Circular No. 775/CP-KTTH dated July 10, 1998;
To be consistent with the actual situation of import and export activities, to encourage and create favorable conditions to enhance efficiency and accelerate exports, after reaching consensus with relevant ministries and sectors, the Ministry of Finance hereby guides enterprises on the period for temporary non-payment of import duties for raw materials and inputs imported for production of export goods as follows:
Enterprises (Vietnamese enterprises, foreign-invested enterprises) importing raw materials and inputs to produce export products are entitled to temporarily not pay import duties within a period of 9 (nine) months from the date they receive the official tax notification from customs authorities regarding the amount of duty payable. During this temporary non-payment period, if an enterprise has actually exported products, it is exempted from paying import duties for raw materials and inputs corresponding to the quantity of products already exported. If beyond the temporary non-payment period (9 months), an enterprise has not yet actually exported products, it must pay import duties; when there are actual exports, the paid import duties will be refunded.
Procedures and authority for handling non-collection of import duties and refunding import duties shall be carried out in accordance with Circulars No. 72A TC/TCT dated August 30, 1993; No. 53 TC/TCT dated July 13, 1995; and No. 84/1997/TT-BTC dated November 13, 1997 of the Ministry of Finance.
This Circular takes effect for import declarations registered with customs authorities from July 1, 1998.
The General Department of Customs shall guide local Customs Bureaus to uniformly implement this Circular.
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