Circular No. 116/2013/TT-BTC guiding the exemption from export tax on crocodile skin products originating from captive breeding

CIRCULAR

Guidelines for Exemption from Export Tax on Crocodile Leather Products Originating from Breeding for Reproduction Purposes

 Crocodile leather products originating from breeding for reproduction purposes

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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 82/2006/NĐ-CP dated August 10, 2006 of the Government on management of export, import, re-export, entry from sea, transit, breeding for reproduction, growth breeding, and artificial cultivation of rare and precious wild animal and plant species;

Pursuant to Decree No. 32/2006/NĐ-CP dated March 30, 2006 of the Government on management of rare and precious wild forest plants and animals;

Pursuant to Decree No. 98/2011/NĐ-CP dated October 26, 2011 amending and supplementing certain provisions of decrees on agriculture;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the guidance of the Prime Minister as stated in Circular No. 4013/VPCP-KTTH dated May 21, 2013 of the Government Office;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding the exemption from export tax on crocodile leather products originating from breeding for reproduction purposes.

Article 1. Exemption from Export Tax

Exempt from export tax on crocodile leather products originating from breeding for reproduction purposes.

Article 2. Documents and Procedures for Exemption

Clause 1. Documents for Exemption:

When processing customs procedures for crocodile leather products for export with origins from breeding, in addition to the customs declaration documents required by customs laws, the declarant must submit and present the following documents:

a) Certificate of registration for wildlife breeding farms issued by the local Forest Protection Sub-Department: submit one copy, present the original at the first export at the Customs Sub-Department where the export procedures are processed for verification;

b) Confirmation of the number of crocodiles slaughtered with origins from breeding for reproduction issued by the local Forest Protection Sub-Department each time export procedures are processed: submit one copy, present the original at the Customs Sub-Department where the export procedures are processed for verification;

c) CITES Permit (Convention on International Trade in Endangered Species of Wild Fauna and Flora Permit) issued by the Vietnamese CITES Management Authority according to Decree No. 82/2006/NĐ-CP dated August 10, 2006 of the Government on management of export, import, re-export, entry from sea, transit, breeding for reproduction, growth breeding, and artificial cultivation of rare and precious wild animal and plant species. In which, box number 09 of the permit must clearly state dried or fresh crocodile leather, box number 10 must indicate code "II-C", and box number 11 must clearly state the quantity of crocodile leather permitted for export: submit one copy, present the original at the Customs Sub-Department where the export procedures are processed for verification.

Clause 2. Procedures for Exemption:

a) Based on the provisions of this Circular and current customs regulations: The taxpayer must calculate and declare the amount of tax exempted for each export goods declaration as if it were a taxable case; The customs authority will base on the exemption documents, the amount of tax requested to be exempted, compare with current regulations to process the tax exemption for each export goods declaration according to regulations.

b) In cases where the customs authority inspects and finds that exported goods do not fall within the scope of tax exemption as declared, then the export tax shall be collected at the rate applicable at the time of declaration of the export goods and any violation penalties (if any) shall be imposed according to regulations.

Article 3. Effectiveness

This Circular takes effect from October 4, 2013./.