Decree No. 18/2021/NĐ-CP Amending and supplementing some articles of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax, Import Tax

DECREE
Amending and supplementing some articles of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing some provisions and measures to implement the Law on Export Duties and Import Duties

Pursuant to the Law on the Organization of the State Administration dated June 19, 2015 and the Law Amending and Supplementing Some Provisions of the Law on the Organization of the State Administration and the Law on the Organization of Local State Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Customs dated June 23, 2014,

Pursuant to the Investment Law dated June 17, 2020;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing some provisions and measures to implement the Law on Export Duties and Import Duties.

Article 1. Amending and supplementing some articles of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing some provisions and measures to implement the Law on Export Duties and Import Duties

1. Amending and supplementing Clause 1, adding Clause 3 of Article 3 as follows:

"Article 3. Application of tax rates for exported and imported goods

1. Tax rates for goods exported through Vietnamese border gates, imported through Vietnamese border gates, goods exported for immediate re-export, and goods imported for immediate re-import shall be implemented according to Articles 5, 6, and 7 of the Law on Export Duties and Import Duties. The application of tax rates for goods exported for immediate re-export and goods imported for immediate re-import shall be implemented according to Clause 3 of this Article.

3. Application of tax rates for goods exported for immediate re-export and goods imported for immediate re-import

a) Goods exported for immediate re-export shall apply the export duty rate specified in Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Compound Tax Rates, and Non-quota Import Tariffs (hereinafter referred to as Decree No. 122/2016/NĐ-CP), Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government amending and supplementing some articles of Decree No. 122/2016/NĐ-CP, and Decree No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing some articles of Decree No. 122/2016/NĐ-CP (hereinafter referred to as Decree No. 57/2020/NĐ-CP) and any subsequent amendments, supplements, or replacements thereof.

b) Goods imported for immediate re-import (excluding goods imported for immediate re-import from non-tariff zones as provided for in point c of this clause) shall apply the preferential import duty rate specified in Decree No. 125/2017/NĐ-CP, Decree No. 57/2020/NĐ-CP, and any subsequent amendments, supplements, or replacements thereof.

c) Goods originating from countries, groups of countries, or territories that grant most-favored-nation treatment in their trade relations with Vietnam and imported for immediate re-import from non-tariff zones into the domestic market; goods produced, processed, recycled, or assembled in non-tariff zones that do not meet the conditions to enjoy the preferential import duty rate shall apply the preferential import duty rate specified in Decree No. 125/2017/NĐ-CP, Decree No. 57/2020/NĐ-CP, and any subsequent amendments, supplements, or replacements thereof.

Goods originating from countries, groups of countries, or territories that have special preferential agreements on import duties in their trade relations with Vietnam and imported for immediate re-import from non-tariff zones into the domestic market and meeting other conditions to enjoy the special preferential import duty rate; goods produced, processed, recycled, or assembled in non-tariff zones that meet the conditions to enjoy the special preferential import duty rate shall apply the special preferential import duty rate specified in the Government's Decrees on the Preferential Import Tariff for Special Treatment to implement international treaties to which the Socialist Republic of Vietnam is a party.

Goods imported that do not originate from countries, groups of countries, or territories that grant most-favored-nation treatment and do not meet the conditions to enjoy the special preferential import duty rate and imported for immediate re-import from non-tariff zones into the domestic market shall apply the general import duty rate as stipulated in point c of Clause 3 of Article 5 of the Law on Export Duties and Import Duties No. 107/2016/QH13 and decisions of the Prime Minister specifying the application of the general import duty rate for imported goods.

d) Goods imported for immediate re-import that fall within the list of goods subject to quota import duties shall be implemented according to the regulations on the list of goods and import duty rates for goods subject to quota import duties as specified in Decree No. 125/2017/NĐ-CP, Decree No. 57/2020/NĐ-CP, and any subsequent amendments, supplements, or replacements thereof."

2. Clause 3, Clause 6, Clause 7, and Clause 8 of Article 5 are amended and supplemented as follows:

"Article 5. Exemption of taxes on goods of foreign organizations and individuals enjoying privileges and immunities

3. In addition to the goods listed in Appendices I, II, and III issued together with this Decree, the subjects specified in points a and b of Clause 1 of this Article may import exempted goods necessary for work purposes. The types and quantities of exempted goods imported shall be confirmed by the Ministry of Foreign Affairs.

6. Documents for tax exemption

a) Customs documents as prescribed by customs laws, except in cases of purchasing tax-exempt goods at tax-free shops;

b) A copy of the tax exemption quota book as prescribed in Clause 8 of this Article, except when the tax exemption quota book has been updated on the National Single Window Portal;

c) Proof of completion of re-export, destruction, or transfer as prescribed in Clause 5 of this Article: one copy;

d) Confirmation letter from the Ministry of Foreign Affairs for cases of importing goods as prescribed in Clauses 2 and 3 of this Article: one copy;

đ) Decision on tax exemption by the Prime Minister for cases of importing goods as prescribed in Clause 4 of this Article: one copy.

7. Procedures for tax exemption: Implemented according to Article 31 of this Decree.

a) In case provided for in Clause 2 of this Article: The foreign organization shall submit a request to the Ministry of Foreign Affairs according to Form No. 02a attached as Appendix VII of this Decree. Within five working days from the date of receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation letter according to Form No. 02b attached as Appendix VII of this Decree or reject the request (specifying the reasons for rejection). The customs authority shall implement tax exemption based on the documents stipulated in Clause 6 of this Article.

b) In case provided for in Clause 3 of this Article: The foreign organizations or individuals shall submit a request to the Ministry of Foreign Affairs according to Form No. 02c attached as Appendix VII of this Decree requesting confirmation of the type and quantity of goods eligible for tax exemption. Within five working days from the date of receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation letter according to Form No. 02d attached as Appendix VII of this Decree or reject the request (specifying the reasons for rejection). The customs authority shall implement tax exemption based on the documents stipulated in Clause 6 of this Article.

c) In case provided for in Clause 4 of this Article

The foreign organizations or individuals shall submit a request to the Ministry of Finance according to Form No. 02e attached as Appendix VII of this Decree. Within ten days from the date of receipt of the request, the Ministry of Finance shall coordinate with the Ministry of Foreign Affairs regarding the type and quantity of goods eligible for tax exemption under international treaties or agreements between the Government of Vietnam and foreign non-governmental organizations.

Within ten days from the date of receipt of the letter from the Ministry of Foreign Affairs, the Ministry of Finance shall report to the Prime Minister for a decision on the type and quantity of goods eligible for tax exemption. The Prime Minister shall consider and issue a Decision on tax exemption according to Form No. 02g attached as Appendix VII of this Decree for foreign organizations or individuals. The customs authority shall implement tax exemption based on the documents stipulated in Clause 6 of this Article.

The customs authority where the customs procedures are carried out shall monitor the export and import using the tax-exempt quota through electronic means. In cases where electronic monitoring has not been implemented, the taxpayer shall be responsible for submitting one copy of the tax-exempt quota book and presenting the original for verification and adjustment.

8. Customs Procedures for Issuing the Tax-Exempt Quota Book or Supplementing the Quantity of Goods in the Tax-Exempt Quota Book

a) Documents for organizations and institutions:

Request for issuing the Tax-Exempt Quota Book or supplementing the quantity of goods in the Tax-Exempt Quota Book according to Form No. 01 or Form No. 01a attached as Appendix VII of this Decree: One original copy;

Notification of establishment of representative offices in Vietnam when issuing the Tax-Exempt Quota Book for the first time: One copy;

Proof of completion of re-exportation, destruction, or transfer in cases where entities specified in point a and point b of Clause 1 of this Article request to supplement the quantity of cars and motorcycles in the Tax-Exempt Quota Book: One copy;

International treaties or agreements between the Government of Vietnam and foreign non-governmental organizations specifying the types and quantities of goods eligible for tax exemption: One copy;

Decision on tax exemption by the Prime Minister in cases where international treaties or agreements between the Government of Vietnam and foreign non-governmental organizations do not specify the types and quantities of goods eligible for tax exemption (for entities specified in point c and point d of Clause 1 of this Article): One copy.

b) Documents for individuals:

Request for issuing the Tax-Exempt Quota Book or supplementing the quantity of goods in the Tax-Exempt Quota Book according to Form No. 02 or Form No. 02i attached as Appendix VII of this Decree: One original copy;

Identification card issued by the Ministry of Foreign Affairs for entities specified in point a and point b of Clause 1 of this Article: One copy;

Proof of completion of re-exportation, destruction, or transfer in cases where entities specified in point a and point b of Clause 1 of this Article request to supplement the quantity of cars and motorcycles in the Tax-Exempt Quota Book: One copy.

Work permit or equivalent legal document issued by the competent authority for members of international organizations or non-governmental organizations (for entities specified in point c and point d of Clause 1 of this Article): One copy;

International treaties or agreements between the Government of Vietnam and foreign non-governmental organizations specifying the types and quantities of goods eligible for tax exemption: One copy;

Decision on tax exemption by the Prime Minister in cases where international treaties or agreements between the Government of Vietnam and foreign non-governmental organizations do not specify the types and quantities of goods eligible for tax exemption (for entities specified in point c and point d of Clause 1 of this Article): One copy.

c) Authority to Issue the Tax-Exempt Quota Book or Supplement the Quantity of Goods in the Tax-Exempt Quota Book

The Protocol Department of the Ministry of Foreign Affairs or the agency authorized by the Ministry of Foreign Affairs shall issue the Tax-Exempt Quota Book according to Form No. 02h1, Form No. 02h2, or Form No. 02h3 attached as Appendix VII of this Decree for organizations and individuals specified in point a and point b of Clause 1 of this Article within five working days from the date of receipt of complete documents.

The provincial, inter-provincial, or centrally-administered city Customs Bureau (hereinafter referred to as the Provincial Customs Bureau) where the office of the organization or institution specified in point c and point d of Clause 1 of this Article is located shall issue the Tax-Exempt Quota Book according to Form No. 02h4 or Form No. 02h5 attached as Appendix VII of this Decree for organizations and individuals specified in point c and point d of Clause 1 of this Article within five working days from the date of receipt of complete documents.

The Ministry of Foreign Affairs shall continue to monitor and issue the Tax-Exempt Quota Book for preferential tax-exempt entities specified in point c of Clause 1 of this Article who have already been issued the Tax-Exempt Quota Book before the effective date of this Decree.

After issuing the Tax-Exempt Quota Book, the issuing authority specified herein shall update the information of the Tax-Exempt Quota Book to the General Department of Customs through the national single window system.

3. Point b of Clause 2 of Article 8 is amended and supplemented as follows:

"Article 8. Exemption from Tax on Gifts and Presents

2. Tax-Exempt Quotas

b) For gifts and donations from foreign organizations and individuals to Vietnamese agencies and organizations that are guaranteed operational funding from the state budget in accordance with the law on the state budget and are permitted by competent authorities to accept, or for humanitarian and charitable purposes, the total value of the gifts and donations shall be exempted, but not more than four times per year.

4. Point g Clause 1, Clause 2, Clause 4, Clause 5 Article 10 shall be amended and supplemented as follows:

"Article 10. Exemption from import and export taxes for goods imported for processing and exported processed products

1. Goods imported for processing and exported processed products under processing contracts are exempted from export tax and import tax in accordance with Clause 6 Article 16 of the Law on Export Tax and Import Tax, including:

g) Exported processed products outside Vietnam or exported into non-tariff zones, or exported at source to organizations and individuals in Vietnam upon the designation of the party placing the processing order.

Processed products exported under this provision are exempted from export tax if they are produced entirely from imported goods. In cases where processed products for export are manufactured using domestic raw materials and components subject to export tax, when exporting, the exporter must pay tax on the value of the domestic raw materials and components included in the exported product according to the applicable export tax rate.

2. Basis for determining goods eligible for tax exemption:

a) The taxpayer has a processing contract in accordance with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management. The taxpayer declares the number of processing contracts and annexes thereof on the customs declaration form.

b) The taxpayer or the organization or individual accepting sub-contracting on behalf of the taxpayer has ownership or usage rights over the processing facility and machinery and equipment located within the territory of Vietnam and must report the processing facility, sub-contracting, processing contract, sub-contracting contract, annexes of processing contract, and annexes of sub-contracting contract to the customs authority in accordance with customs laws. If the taxpayer fails to report the sub-contracting facility and sub-contracting contract within the time limit prescribed by customs laws, they will only be subject to administrative penalties in the field of customs in accordance with the regulations.

c) In cases where the taxpayer (with a processing contract) assigns part or all of the imported goods or semi-finished products processed from imported goods in accordance with Clause 1 of this Article to another organization or individual to subcontract for processing in compliance with the provisions of point b of this clause, to process some or all stages of the product, then receives semi-finished products for further processing or finished products for export, the taxpayer is exempted from import tax on the assigned imported goods.

The taxpayer (with a processing contract) assigns part or all of the imported goods or semi-finished products processed from entirely imported goods to another organization or individual for subcontracting processing in non-tariff zones or abroad, the assigned imported goods or semi-finished products are exempted from export tax. Products subcontracted for processing abroad and re-imported into Vietnam must pay import tax in accordance with point d Clause 1 of Article 11 of this Decree. Products subcontracted for processing in non-tariff zones and re-imported into the domestic market of Vietnam must pay import tax in accordance with Clause 2 Article 22 of this Decree.

d) The taxpayer (with a processing contract) is responsible for settling accounts with customs authorities regarding the actual use of imported goods exempted from import tax in accordance with customs laws.

đ) The quantity of imported goods used to process products already exported abroad or into non-tariff zones and exempted from import tax is the actual quantity of imported goods used to process such exported products.

Imported goods used to process products exported at source to organizations and individuals within the domestic market (outside non-tariff zones), and processed products imported at source shall comply with the provisions of points g and h of this clause.

e) Imported goods used for processing, refining, and producing intermediate products during the export processing period, which are returned to the foreign party placing the processing order, are exempted from export tax and import tax.

Imported goods used for processing, processed products, waste, and by-products generated during the processing period, which are allowed to be destroyed and actually destroyed in accordance with customs laws, are exempted from import tax.

For imported goods used for export processing but whose products are not exported or surplus imported goods not exported, the taxpayer must register a new customs declaration, declare and pay tax to the customs authority at the applicable tariff rate and the taxable value of the imported goods at the time of registering the new customs declaration, except in cases of gifts and donations in accordance with Article 8 of this Decree.

g) Imported goods used to process products exported at source are exempted from import tax if they are actually used to process exported products at source, provided that the exporter at source reports to the customs authority information about the completed customs declaration of the corresponding imported products at source within fifteen days from the date of clearance of the exported products at source, in accordance with Form No. 22 Appendix VII issued together with this Decree.

Beyond the above deadline, if the exporter at source does not report to the customs authority information about the completed customs declaration of the corresponding imported products at source, the exporter at source must register a new customs declaration, declare and pay tax on the imported goods used to process exported products at source at the applicable tariff rate and the taxable value of the imported goods at the time of registering the new customs declaration.

After paying the tax, the local exporter shall notify the customs authority of the information regarding the completed import declaration for the locally imported product to be processed according to the provisions of the tax management laws on handling overpaid taxes.

h) Locally imported products declaring a customs declaration under the processing trade import type shall be exempt from import tax if the local importer complies with the provisions set out in point a and point b of this clause. For locally imported products declared under other types, the local importer shall declare and pay the tax at the applicable tariff rate and the taxable value of the locally imported product at the time of filing the local import customs declaration.

In cases where the local importer has paid the import tax on goods for production and business purposes and incorporated the locally imported product into the production of exported goods, and the product has actually been exported abroad or into a duty-free zone, the paid import tax shall be refunded according to the provisions of Article 36 of this Decree.

4. Waste materials formed during the processing process when sold domestically shall be exempt from import tax; however, the taxpayer must declare and pay value-added tax, special consumption tax, and environmental protection tax (if applicable) to the tax authority in accordance with the tax laws.

5. The procedures for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree.

When handling local export procedures for goods specified in this Article, in addition to the tax exemption documents stipulated in Article 31 of this Decree, the local exporter must submit an additional copy of the document designating delivery of goods in Vietnam by foreign organizations or individuals: 01 copy.

5. Point a of Clause 1, Article 11 is amended and supplemented as follows:

"Article 11. Exemption of tax on goods exported for processing, imported processed products

1. Goods exported for processing, imported processed products under processing contracts shall be exempt from export tax and import tax as prescribed in Clause 6, Article 16 of the Law on Export Tax, Import Tax, including:

a) Raw materials, components, spare parts exported.

The value or quantity of raw materials, components, spare parts exported corresponding to processed products not re-imported shall be subject to export tax at the export tariff rate of raw materials, components, spare parts.

Exported goods that are mineral resources, products with total value of mineral resources, energy costs accounting for 51% or more of the product cost, and goods (excluding waste generated during the production and processing of exported goods from imported goods) exported for processing shall be subject to export tax and shall not be exempt from export tax.

The determination of products with total value of mineral resources plus energy costs accounting for 51% or more of the product cost shall be implemented in accordance with the provisions of Government Decree No. 100/2016/NĐ-CP dated July 1, 2016 detailing and guiding the implementation of certain articles of the Law amending and supplementing some articles of the Law on Value Added Tax, Special Consumption Tax Law, and Tax Administration Law, and Government Decree No. 146/2017/NĐ-CP dated December 15, 2017 amending and supplementing some articles of Government Decree No. 100/2016/NĐ-CP.

6. Article 12 is amended and supplemented as follows:

"Article 12. Exemption of tax on goods imported for producing exported goods

1. Goods imported for producing exported goods shall be exempt from import tax as prescribed in Clause 7, Article 16 of the Law on Export Tax, Import Tax, including:

a) Raw materials, components (including packaging materials or packaging for exported products), spare parts, semi-finished products imported directly constituting the exported product or participating directly in the production process of exported goods but not directly converted into goods;

b) Finished products imported for packaging, labeling, or assembly onto exported products or combined into a complete set with exported products;

c) Spare parts, accessories imported for warranty of exported products;

d) Goods imported for use as samples only, not for sale, exchange, or consumption;

đ) Goods imported for producing exports that are permitted to be destroyed in Vietnam and have actually been destroyed.

2. Basis for determining goods eligible for tax exemption:

a) The taxpayer owns or has the right to use the production facility for exported goods, machinery, equipment within the production facility in Vietnam. The taxpayer shall notify the production facility, machinery, equipment owned or used by the taxpayer, and the production facility, subcontracting facility, subcontracting contract of the subcontractor to the customs authority in accordance with the customs laws. If the taxpayer fails to notify the production facility, subcontracting facility, subcontracting contract within the deadline prescribed by the customs laws, they will only be subject to administrative penalties in the field of customs as prescribed.

The taxpayer may transfer goods imported in accordance with Clause 1 of this Article to another organization or individual with the right to own or use the production facility, machinery, equipment within the production facility for further production or subcontracting under the following circumstances:

a1) The taxpayer transfers part or all of the imported goods to another organization or individual within Vietnam for them to produce or subcontract one or several stages of the product, then receives semi-finished products to continue producing the exported product exempt from import tax on the transferred imported goods.

a2) The taxpayer transfers part or all of the semi-finished products produced from imported goods to another organization or individual within Vietnam for them to produce or subcontract one or several stages of the product, then receives semi-finished products to continue producing the exported product or finished products for export, exempt from import tax on the imported goods used to produce the transferred semi-finished products.

a3) The taxpayer shall be exempt from import duties on imported goods that have been handed over to another organization or individual within the territory of Vietnam for production or processing through all stages of the product, which are then received back as finished products for export.

a4) The taxpayer shall be exempt from export duties on imported goods and semi-finished products produced entirely from imported goods that have been handed over to another organization or individual for production or processing within a free trade zone or abroad under one of the cases stipulated in points a.1, a.2, a.3 of this Clause. Products manufactured or processed abroad and re-imported into Vietnam must pay import duties according to point d, Clause 1, Article 11 of this Decree. Products manufactured or processed in a free trade zone and imported into the domestic market of Vietnam must pay import duties according to Clause 2, Article 22 of this Decree.

b) The taxpayer who imports goods in accordance with Clause 1 of this Article and hands over all imported goods to an organization owned by more than 50% of the charter capital or the total number of ordinary shares of the taxpayer for production or processing of products, which are then received back for export, shall be exempt from import duties on the imported goods handed over for production or processing (including the case where the receiving organization subcontracts other units to produce or process some or all stages of the export product). The organization receiving the production or processing must own or have the right to use production facilities, machinery, and equipment at production sites within the territory of Vietnam. The taxpayer must notify the customs authority of the production and processing sites of the receiving organization, the subcontracting production and processing sites, and the production and processing contracts in accordance with customs laws. If the taxpayer fails to notify the subcontracting production and processing sites and the production and processing contracts within the time limit prescribed by customs laws, they will only be subject to administrative penalties in the field of customs according to the regulations.

The taxpayer must submit the following additional documents to the customs authority when notifying the production site of the receiving organization:

A copy of the business registration certificate or audited financial statements at the nearest date of the receiving organization and the taxpayer: 01 certified copy;

Regulations on the organizational operation of the receiving organization and the taxpayer: 01 certified copy;

Shareholder register of the company for joint-stock companies or member register for limited liability companies with two or more members of the receiving organization and the taxpayer: 01 certified copy.

The taxpayer who hands over all imported goods to be produced or processed by the receiving organization within a free trade zone or abroad shall be exempt from export duties on the imported goods handed over for production or processing. Products manufactured or processed abroad and re-imported into Vietnam must pay import duties according to point d, Clause 1, Article 11 of this Decree. Products manufactured or processed in a free trade zone and imported into the domestic market of Vietnam must pay import duties according to Clause 2, Article 22 of this Decree.

c) The taxpayer is responsible for settling the situation of using goods exempted from duties in accordance with customs laws.

The quantity of imported goods used for producing exported products outside the country or exported to a free trade zone exempted from duties is the actual quantity of imported goods used for producing the exported products.

Imported goods used for producing exported products locally for organizations or individuals within the domestic market (not located in a free trade zone), locally exported products, and locally imported products shall comply with the provisions of points e, g, h of this Clause.

đ) Imported goods for production, products produced, waste materials, and by-products generated during the production process may be destroyed and actually destroyed in accordance with customs laws, and shall be exempt from import duties.

Imported goods for export production that are not used or imported goods used for production but not exported as products shall not be exempt from import duties. The taxpayer must register a new customs declaration and declare and pay taxes to the customs authority according to the tariff rate and value for duty purposes of the imported goods at the time of registering the new customs declaration, except in cases of gifts or presents as provided for in Article 8 of this Decree.

e) The quantity of imported goods used for producing locally exported products exempted from import duties is the actual quantity of imported goods used for producing the locally exported products if the local exporter reports to the customs authority information about the customs declaration of the locally imported products corresponding to the completed import procedures within 15 days from the date of clearance of the locally exported products according to Form No. 22 of Appendix VII issued together with this Decree.

Beyond the above period, if the local exporter does not report to the customs authority information about the customs declaration of the locally imported products corresponding to the completed import procedures, the local exporter must register a new customs declaration and declare and pay taxes on the imported goods used for producing locally exported products according to the tariff rate and value for duty purposes of the imported goods at the time of registering the new customs declaration.

After paying the tax, the local exporter shall notify the customs authority of the information regarding the completed import declaration for the locally imported product to be processed according to the provisions of the tax management laws on handling overpaid taxes.

g) Locally exported products are not exempt from export duties. The local exporter must register a customs declaration for local export and declare and pay export duties on the locally exported products according to the tariff rate and value of the locally exported products at the time of registering the customs declaration for local export.

h) Imported products declared on customs declaration under the processing trade model shall be exempt from import tax if the local importer complies with the provisions set out in point a and b, Clause 2, Article 10 of this Decree. For imported products declared on customs declaration under other models, the local importer shall declare and pay taxes at the applicable tariff rate and the taxable value of the imported products at the time of declaration.

In cases where the local importer has paid import tax for goods intended for production and business operations, has incorporated the locally imported products into the production of export goods, and has actually exported the products to foreign countries or into duty-free zones, the paid import tax shall be refunded according to the provisions of Article 36 of this Decree.

3. The procedures and documentation for tax exemption shall be carried out in accordance with the provisions of Article 31 of this Decree.

When handling export procedures for goods subject to this Article, in addition to the tax exemption documentation as stipulated in Article 31 of this Decree, the local exporter must submit an additional copy of the document designating delivery of goods within Vietnam by foreign organizations or individuals.

4. Waste materials generated during the production process for export when transferred for domestic consumption shall be exempt from import tax. The taxpayer does not need to handle customs formalities but must declare and pay value-added tax, special consumption tax, and environmental protection tax (if applicable) to the tax authority in accordance with tax laws.

7. Amend and supplement Clause 4 and add Clause 6 to Article 14 as follows:

"Article 14. Exemption of imported goods for fixed assets of investment beneficiaries

4. The basis for determining domestically unavailable construction materials shall be implemented in accordance with the regulations of the Ministry of Planning and Investment.

The basis for determining specialized transport equipment directly used in production processes of investment projects shall be carried out according to the list or criteria for determining imported goods eligible for tax exemption issued by the Ministry of Science and Technology, or confirmed by the Ministry of Science and Technology for specialized transport equipment imported as part of production lines directly used in the production activities of investment projects.

6. Basis for determining tax-exempt beneficiaries

a) Investment projects in industries or businesses enjoying investment incentives or those in industries or businesses with special investment incentives; projects located in economically disadvantaged areas or extremely disadvantaged areas: Shall be implemented in accordance with the provisions of Appendix I and Appendix II attached to Government Decree No. 118/2015/NĐ-CP dated November 12, 2015 detailing and guiding the implementation of certain articles of the Investment Law (hereinafter referred to as Decree No. 118/2015/NĐ-CP) and any subsequent amendments, supplements, or replacements thereof.

b) Investment projects with a capital investment of VND 60 trillion or more, with a minimum disbursement of VND 60 trillion within three years from the date of issuance of the Investment Registration Certificate or approval of the investment proposal, and simultaneously meeting one of the following criteria: achieving a minimum annual turnover of VND 100 trillion within the shortest period of three years from the year of revenue, or employing at least 3,000 workers as stipulated in point c, Clause 2, Article 15 of the Investment Law No. 61/2020/QH14, shall be exempt from import tax according to the provisions of Clause 1 of this Article based on the declaration of the project investor.

The customs office receiving the tax exemption list shall be responsible for checking the disbursement of investment capital, total revenue criteria, and labor employment criteria at the headquarters of the investor according to the post-clearance inspection procedures and formalities. If the investment project fails to disburse a minimum of VND 60 trillion within three years from the date of issuance of the Investment Registration Certificate or approval of the investment proposal, or if the project has disbursed a minimum of VND 60 trillion within three years from the date of issuance of the Investment Registration Certificate or approval of the investment proposal but does not meet the total revenue criteria or labor employment criteria as prescribed by investment laws, then the taxpayer will not enjoy the import tax exemption as stipulated in Clause 1 of this Article and must declare and pay the full amount of tax that was exempted, along with late payment penalties, as prescribed by tax management laws.

c) Investment projects in rural areas employing at least 500 workers (excluding workers who work part-time and those with contracts shorter than 12 months): The time for determining the number of workers in the investment project shall be calculated twelve months after the project officially commences operation. The project investor shall self-declare and bear responsibility for notifying the customs office about the official start date of the project according to Model No. 21 of Appendix VII issued with this Decree and must ensure compliance with the criterion of employing at least 500 workers throughout the project's operational period. After the project officially starts, the customs office receiving the tax exemption list shall be responsible for verifying the number of workers in the investment project.

At the time of determining the labor employment criteria for the investment project, if the project has not employed at least 500 workers, it will not be entitled to the import tax exemption as stipulated in Clause 1 of this Article. The taxpayer must declare and pay the full amount of tax that was exempted, along with late payment penalties, as prescribed by tax management laws.

For investment projects employing at least 500 workers in areas that are both rural and non-rural, the determination shall be based on the number of workers employed in rural parts of the project, excluding those working in non-rural parts.

d) High-tech enterprises, science and technology enterprises, and scientific and technological organizations shall comply with the laws on high technology and science and technology.

đ) The basis for determining tax exemptions for other investment beneficiaries specified in the Investment Law No. 61/2020/QH14 shall be carried out in accordance with investment laws and relevant specialized laws.

e) The import tax exemption provisions set forth in Clause 1 of this Article shall not apply to investment projects as stipulated in Clause 5 of Article 15 of the Investment Law No. 61/2020/QH14."

8. Clause 1 Article 15 shall be amended and supplemented as follows:

"Article 15. Exemption from import tax for raw materials, components, and spare parts for a period of five years

1. Raw materials, components, and spare parts that are not produced domestically and imported for production under investment projects specified in points a, b, and c of this clause shall be exempted from import tax for a period of five years starting from the date of commencement of production as stipulated in Clause 13, Article 16 of the Law on Export Tax and Import Tax.

a) Investment projects falling within the Special Priority Investment Industries List prescribed in Appendix I of Decree No. 118/2015/ND-CP and any subsequent amendments and supplements thereto (if applicable).

b) Investment projects falling within the Special Difficult Economic and Social Conditions Areas List prescribed in Appendix II of Decree No. 118/2015/ND-CP and any subsequent amendments and supplements thereto (if applicable), or investment projects specified in point a and c of Clause 2, Article 16 of Decree No. 118/2015/ND-CP and any subsequent amendments and supplements thereto (if applicable).

c) Investment projects of high-tech enterprises, science and technology enterprises, and scientific and technological organizations as prescribed by laws on high technology and laws on science and technology.

The start of production refers to formal production and does not include trial production periods. The taxpayer shall declare and bear responsibility for the actual production date and notify the customs authority before processing customs procedures regarding the list of exemptions.

Upon expiration of the five-year exemption period, the taxpayer must declare and pay the full tax according to regulations for the quantity of raw materials, components, and spare parts imported and exempted but not fully utilized."

9. Amend and supplement Clause 1, Clause 5, and add Clauses 7, 8, and 9 of Article 28 as follows:

"Article 28. Exemption from export tax and import tax for goods exported and imported to serve social welfare assurance, disaster relief, epidemic control, and other special cases

1. Goods exported and imported to serve social welfare assurance, disaster relief, epidemic control, and other special cases shall be exempted from export tax and import tax according to Clause 23, Article 16 of the Law on Export Tax and Import Tax, including:

a) Goods not produced domestically and necessary for direct use in projects under the Government's social welfare assurance program shall be exempted from import tax;

b) Goods not produced domestically and imported for disaster relief, epidemic control shall be exempted from import tax;

c) Agarwood products produced from Dó tree plantations and snake skin products with origins from captive breeding shall be exempted from export tax;

d) Unprocessed agricultural products listed in Appendix VIII issued together with this Decree, supported by Vietnamese enterprises, households, individual businesses, and individuals for planting in Cambodian provinces bordering Vietnam and imported through customs checkpoints for production purposes in Vietnam shall be exempted from import tax.

Cases where products are merely purchased or investments are made in Cambodian provinces not bordering Vietnam shall not be exempted from import tax according to this provision;

đ) Goods exported and imported in other special cases shall be exempted from export tax and import tax on a case-by-case basis upon decision by the Prime Minister based on proposals from the Ministry of Finance.

5. Documents for requesting exemption from export tax and import tax for goods exported and imported in other special cases, including:

a) A letter requesting exemption from export tax and import tax from ministries, agencies at the ministerial level, provincial people's committees, cities directly under the central government, or organizations and individuals, specifying the reasons, quantities, types, and values of goods, and the amount of tax requested to be exempted: one original copy;

b) A list of goods exported and imported requesting exemption from export tax and import tax according to Model No. 04 in Appendix VII issued together with this Decree: one original copy.

7. Procedures for exemption from export tax and import tax for goods exported and imported to serve social welfare assurance, disaster relief, epidemic control, and other special cases:

The taxpayer submits the application documents for tax exemption according to Clause 3, Clause 4, and Clause 5 of this Article to the Ministry of Finance. Within thirty days from the date of receipt of complete tax exemption application documents, the Ministry of Finance will review the application documents and report to the Prime Minister for decision-making along with the list of goods requesting tax exemption. For other special cases requiring opinions from relevant ministries and sectors, the review period may be extended but shall not exceed forty days from the date of receipt of complete tax exemption application documents. Within fifteen days from the date of receipt of the review document from the Ministry of Finance, the Prime Minister will issue a decision on tax exemption according to Model No. 23 in Appendix VII issued together with this Decree or send a document disagreeing with tax exemption to the requesting agency, organization, or individual.

Based on the Prime Minister's tax exemption decision, the customs authority handling the export and import procedures shall implement the exemption from export tax and import tax.

8. Documents and procedures for exemption from export tax for agarwood products produced from Dó tree plantations and snake skin products with origins from captive breeding:

The procedures for tax exemption shall be carried out according to Article 31 of this Decree. For snake skin products with origins from captive breeding, the taxpayer shall submit additional documents as follows:

a) A certificate of registration for captive breeding wildlife farms issued by local forest protection authorities or designated by the Ministry of Agriculture and Rural Development: one copy, presenting the original during the first export for verification;

b) A confirmation of the number of snakes slaughtered with origins from captive breeding issued by local forest protection authorities each time export procedures are processed: one copy, presenting the original for verification.

9. Procedures for tax exemption for unprocessed agricultural products supported by Vietnam for planting in Cambodia and imported back to Vietnam:

a) Annually, the taxpayer shall report the List of Import Goods Exempt from Tax through the Electronic Data Processing System to the Customs Office of the province bordering Cambodia. In case the List of Exempt Goods is reported on paper, the taxpayer shall notify the Customs Office of the province bordering Cambodia in accordance with Article 30 of this Decree.

In addition to the notification dossier for the List of Import Goods Exempt from Tax as prescribed in Clause 3, Article 30 of this Decree, the taxpayer who is a business entity shall submit the following documents additionally:

A confirmation document issued by the competent authority in Cambodia where the Vietnamese enterprise invests: one copy accompanied by one Vietnamese translation certified by the enterprise;

Contract or Agreement signed with the Cambodian side regarding investment support, planting and receiving agricultural products, specifying the amount of money invested in each sector and correspondingly the quantity, type, value of each type of agricultural products to be harvested: one copy and present the original for verification;

Documents related to investment support and planting of agricultural products in the provinces of Cambodia bordering Vietnam (if any): one copy and present the original during the first importation for verification.

b) Based on the List of Import Goods Exempt from Tax reported to the customs authority, the taxpayer shall proceed with tax exemption procedures for imported goods in accordance with Article 31 of this Decree.

The customs authority shall base on the notification dossier for the List of Exempt Goods, the list of households, businesses, individuals supporting investment and planting agricultural products in the provinces of Cambodia bordering Vietnam, which is annually announced by the provincial People's Committee where the households, businesses, and individuals reside, to check and verify against the actual imported goods to process tax exemption for each imported consignment.

The People's Committees of the provinces bordering Vietnam and Cambodia shall annually announce the list of households, businesses, and individuals residing in the province that have activities of investing and planting agricultural products in the provinces of Cambodia bordering Vietnam according to Model No. 11 Appendix VII promulgated together with this Decree on the provincial People's Committee's electronic information page; at the same time, send it to the Provincial Customs Office and the Customs Sub-offices managing the border gates in the provinces bordering Cambodia. In case there are changes in the criteria in the published document, a revised document must be issued accordingly."

10. Supplement Article 28a as follows:

"Article 28a. Conditions for customs inspection, supervision and application of tax policies for export processing zones as non-tariff areas

1. The conditions for customs inspection and supervision of export processing zones as non-tariff areas must meet the following requirements:

a) There must be a solid fence separating from the outside area; entrance and exit gates must ensure that goods enter and leave the export processing zone only through these gates.

b) There must be a camera system monitoring all positions at the entrance and exit gates and all storage locations at all times (24/24 hours, including holidays and public holidays); camera image data must be connected online to the customs authority managing the export processing zone and stored at the export processing zone for a minimum of 12 months.

The Director General of the General Department of Customs shall be responsible for issuing the format of the data exchange message between the customs authority and the enterprise regarding the camera surveillance system to comply with the provisions of Point b of this Clause.

c) There must be software for managing imported goods exempt from tax of the export processing zone to report on the import-export-inventory situation regarding the use of imported goods in accordance with the laws on customs.

2. Procedures for inspecting and confirming the ability to meet the conditions for customs inspection and supervision for export processing zones and investors implementing projects registered as export processing zones:

a) In case the investor requests issuance of Investment Registration Certificate for a new project or confirms in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued:

The investor shall submit one commitment letter about the ability to meet the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article according to Model No. 24 Appendix VII promulgated together with this Decree along with the dossier requesting issuance of the Investment Registration Certificate or the dossier requesting confirmation in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued.

The investment registration authority shall issue a document seeking opinions from the competent customs authority regarding the ability to meet the conditions for customs inspection and supervision as prescribed in Clause 1 of Article 30 of Government Decree No. 82/2018/ND-CP dated May 22, 2018 on management of industrial parks and economic zones (hereinafter referred to as Decree No. 82/2018/ND-CP) and any amendments, supplements, or replacements (if any) and as prescribed in this Decree, along with the dossier requesting issuance of the Investment Registration Certificate or the dossier requesting confirmation in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued (one copy) and the enterprise's commitment letter (one original).

Within three working days from the date of receipt of the document from the investment registration authority, based on the dossier requesting issuance of the Investment Registration Certificate or the dossier requesting confirmation in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued and the enterprise's commitment letter, the customs authority shall confirm the ability to meet the conditions for customs inspection and supervision as committed by the enterprise on Model No. 24 Appendix VII promulgated together with this Decree and send it to the investment registration authority.

b) In case the investor requests issuance or adjustment of the Investment Registration Certificate (if any) or confirmation in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued to implement an expansion project:

The investor shall submit one copy of the commitment regarding the ability to meet the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article according to Form No. 24 of Appendix VII issued together with this Decree for the expanded investment project to the investment registration authority along with the application dossier for issuance or amendment of the Investment Registration Certificate (if applicable) or the application dossier for confirmation in writing by the competent investment registration authority in cases where there is no need to issue the Investment Registration Certificate.

The investment registration authority shall issue a document seeking opinions from the competent customs authority on the ability to meet the conditions for customs inspection and supervision as prescribed in Clause 1 of Article 30 of Decree No. 82/2018/ND-CP and any amendments, supplements, or replacements thereof (if applicable), and as prescribed in this Decree for the expanded investment project, accompanied by the application dossier for issuance of the Investment Registration Certificate or the application dossier for confirmation in writing by the competent investment registration authority in cases where there is no need to issue the Investment Registration Certificate (a copy) and the enterprise's commitment letter (one original copy).

Within three working days from the date of receipt of the document from the investment registration authority, based on the dossier requesting issuance of the Investment Registration Certificate or the dossier requesting confirmation in writing by the competent investment registration authority in cases where the Investment Registration Certificate does not need to be issued and the enterprise's commitment letter, the customs authority shall confirm the ability to meet the conditions for customs inspection and supervision as committed by the enterprise on Model No. 24 Appendix VII promulgated together with this Decree and send it to the investment registration authority.

c) In the case of registering a change from a non-export processing zone enterprise to an export processing zone enterprise:

Based on the investor's request, the investment registration authority shall issue a document seeking opinions from the competent customs authority on the ability to meet the conditions for customs inspection and supervision as prescribed in Clause 1 of Article 30 of Decree No. 82/2018/ND-CP and any amendments, supplements, or replacements thereof (if applicable), and as prescribed in this Decree.

Within a maximum period of 10 working days from the date of receipt of the document from the investment registration authority, the customs authority shall be responsible for inspecting the actual conditions for customs inspection and supervision as stipulated in Clause 1 of this Article and shall send a document to the investment registration authority regarding whether the conditions for customs inspection and supervision have been met or not according to Form No. 26 of Appendix VII issued together with this Decree.

3. Investors implementing investment projects (including new investment projects and expanded investment projects) shall apply tax policies for duty-free zones as prescribed in the Law on Export Tax and Import Tax from the date when they become export processing zone enterprises as stated in the Investment Registration Certificate, the amended Investment Registration Certificate, or the document of the competent investment registration authority in cases where there is no need to issue the Investment Registration Certificate.

The actual inspection of the conditions for customs inspection and supervision to apply tax policies for duty-free zones shall be carried out in accordance with the provisions of Clauses 4, 5, and 6 of this Article.

4. Actual inspection of the conditions for customs inspection and supervision for export processing zone enterprises (including enterprises with new investment projects and expanded investment projects):

a) Not later than 30 days before the official operation date of the export processing zone enterprise as stated in the Investment Registration Certificate, the amended Investment Registration Certificate (if applicable), or the document of the competent investment registration authority in cases where there is no need to issue the Investment Registration Certificate, or the confirmation document of the investment registration authority regarding the delayed official operation date compared to the dates mentioned above, the export processing zone enterprise shall notify the Customs Sub-Department managing the export processing zone enterprise that it has met the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article according to Form No. 25 of Appendix VII issued together with this Decree.

If the Investment Registration Certificate, the amended Investment Registration Certificate, or the document of the competent investment registration authority in cases where there is no need to issue the Investment Registration Certificate does not specify the official operation date of the export processing zone enterprise, then the official operation date of the export processing zone enterprise shall be the date when the enterprise officially starts production as notified by the enterprise to the customs authority.

b) Within a maximum period of 10 working days from the date of receipt of the notification from the export processing zone enterprise, the Customs Sub-Department managing the export processing zone enterprise shall complete the inspection of the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article and send a confirmation document to the export processing zone enterprise according to Form No. 26 of Appendix VII issued together with this Decree regarding whether the conditions for customs inspection and supervision have been met or not. In case the export processing zone enterprise receives a confirmation document stating that the conditions for customs inspection and supervision have not been met, the enterprise shall continue to complete the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article but not later than one year from the date when the Customs Sub-Department managing the export processing zone enterprise issues the first confirmation document.

c) When the export processing zone enterprise has completed the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, the enterprise shall continue to send a document to the Customs Sub-Department managing the export processing zone enterprise according to Form No. 25 of Appendix VII issued together with this Decree and request the Customs Sub-Department managing the export processing zone enterprise to re-inspect the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article. Within a maximum period of 10 working days from the date of receipt of the enterprise's request, the Customs Sub-Department managing the export processing zone enterprise shall be responsible for completing the re-inspection of the conditions for customs inspection and supervision and sending a document to the export processing zone enterprise according to Form No. 26 of Appendix VII issued together with this Decree regarding whether the conditions for customs inspection and supervision have been met or not.

The export processing zone enterprise may complete the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article multiple times but not later than one year from the date when the Customs Sub-Department managing the export processing zone enterprise issues the first confirmation document.

d) If more than one year has passed since the date of the first issuance of the confirmation document by the Customs Branch, the export processing zone enterprise does not report to the Customs Branch managing the export processing zone enterprise or does not meet the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, then it shall not be eligible for tax policies applicable to non-tariff zones. The enterprise must pay all types of taxes, late payment fees, and fines for imported goods that have been subject to tax policies applicable to non-tariff zones from the date of issuance of the Investment Registration Certificate, the Amended Investment Registration Certificate, or the document issued by the competent registration authority in cases where there is no need to issue an Investment Registration Certificate corresponding to a new investment project or an expanded investment project portion that does not meet the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article.

In case the enterprise subsequently meets the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article and submits a notification document to the Customs Branch managing the export processing zone enterprise to conduct inspections and confirmations as provided for in Point c of this Clause, it shall be eligible for tax policies applicable to non-tariff zones from the date the Customs Branch managing the export processing zone enterprise issues a confirmation document stating that the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article have been met.

5. Inspect the actual conditions for customs inspection and supervision of export processing enterprises that have been issued an Investment Registration Certificate, an Amended Investment Registration Certificate (if any), or a document issued by the competent registration authority in cases where there is no need to issue an Investment Registration Certificate before the effective date of this Decree and are currently in operation, including export processing enterprises that have been confirmed by customs authorities regarding their ability to meet the conditions for customs inspection and supervision before the effective date of this Decree.

a) Within a maximum period of one year from the effective date of this Decree, export processing enterprises must complete the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article. When an export processing enterprise has completed the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, the enterprise must submit a notification to the Customs Branch managing the export processing enterprise using Form No. 25 attached as Appendix VII of this Decree.

b) Within ten working days from the date of receipt of the notification from the export processing enterprise, the Customs Branch managing the export processing enterprise must complete the inspection of the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article and send a confirmation document to the export processing enterprise using Form No. 26 attached as Appendix VII of this Decree regarding whether the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article have been met. In case the export processing enterprise receives a confirmation document stating that the conditions for customs inspection and supervision have not been met, the enterprise must continue to complete the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article but within one year from the effective date of this Decree.

c) When an export processing enterprise has completed the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, the enterprise must submit a document to the Customs Branch managing the export processing enterprise using Form No. 25 attached as Appendix VII of this Decree and request the Customs Branch managing the export processing enterprise to re-inspect the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article. Within ten working days from the date of receipt of the request document from the export processing enterprise, the Customs Branch managing the export processing enterprise must complete the re-inspection of the conditions for customs inspection and supervision and send a document to the export processing enterprise using Form No. 26 attached as Appendix VII of this Decree regarding whether the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article have been met.

An export processing enterprise may complete the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article multiple times but not exceeding one year from the effective date of this Decree.

d) If more than one year has passed since the effective date of this Decree, the export processing enterprise specified in this Clause does not submit a notification using Form No. 25 attached as Appendix VII of this Decree or does not meet the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, then it shall not be eligible for tax policies applicable to non-tariff zones from the date exceeding the one-year period mentioned above.

In case the enterprise subsequently meets the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article and submits a notification document to the Customs Branch managing the export processing zone enterprise to conduct inspections and confirmations as provided for in Point c of this Clause, it shall be eligible for tax policies applicable to non-tariff zones from the date the Customs Branch managing the export processing zone enterprise issues a confirmation document stating that the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article have been met.

Export processing enterprises that have been issued an Investment Registration Certificate, an Amended Investment Registration Certificate (if any), or a document issued by the competent registration authority in cases where there is no need to issue an Investment Registration Certificate before the effective date of this Decree and are currently under construction, including those that have been confirmed by customs authorities regarding their ability to meet the conditions for customs inspection and supervision before the effective date of this Decree (if any), shall implement the actual inspection of the conditions for customs inspection and supervision as stipulated in Clause 4 of this Article.

7. In cases mentioned in Clause 5 and Clause 6 of this Article that have not been subject to tax policies for duty-free zones since the time of issuance of the Investment Registration Certificate, the Amended Investment Registration Certificate (if applicable), or the document issued by the competent registration authority in cases where there is no need to issue an Investment Registration Certificate, until the time when the customs authority issues a document confirming the company's ability to meet the conditions for customs inspection and supervision as stipulated in Clause 1 of Article 30 of Decree No. 82/2018/ND-CP and this Decree, after the enterprise meets the conditions for customs inspection and supervision as stipulated in Clause 1 of this Article, the enterprise shall be entitled to have the amount of tax already paid refunded according to the provisions on refunding excess tax payments under the Law on Tax Administration.

11. Clause 2, Clause 3, and Clause 4 of Article 29 shall be amended and supplemented as follows:

"Article 29. Exemption from import duties for goods with a minimum value and goods sent through postal services and express delivery services

2. Goods imported through postal services and express delivery services with a customs value of up to VND 1,000,000 or a payable import duty of up to VND 100,000 shall be exempted from import duties.

If the customs value of the goods exceeds VND 1,000,000 or the total payable import duty exceeds VND 100,000, the entire consignment of goods must be subject to import duties.

3. Goods with a total customs value of up to VND 500,000 or a total payable export and import duty of up to VND 50,000 for each export or import transaction shall be exempted from export and import duties.

The provisions of this Clause shall not apply to gifts, presents, goods traded by border residents, and goods sent through postal services and express delivery services.

4. Documents for duty exemption: Customs documents shall be implemented in accordance with the laws on customs.

12. Supplement Article 29a as follows:

"Article 29a. Exemption from export and import duties for goods traded under international treaties

1. Goods exported or imported shall be exempted from export and import duties pursuant to international treaties to which the Socialist Republic of Vietnam is a party.

2. Basis for determining goods eligible for duty exemption

a) Types and quantities of goods are specified in the international treaty;

b) Confirmation documents issued by the agency proposing to sign or join the international treaty or the specialized management agency if the international treaty does not specify types and quantities of duty-exempt goods.

In cases where the agency proposing to sign or join the international treaty is not a specialized management agency, the confirmation document issued by the agency proposing to sign or join the international treaty shall be relied upon.

3. Procedures for confirmation in cases where the international treaty does not specify types and quantities of duty-exempt goods

a) Organizations or individuals using duty-exempt goods shall submit a letter requesting the agency proposing to sign or join the international treaty or the specialized management agency to confirm the types and quantities of duty-exempt goods for export and import duties according to Model No. 13 of Appendix VII attached to this Decree.

b) Within fifteen days from the date of receipt of the request letter, the agency proposing to sign or join the international treaty or the specialized management agency shall issue a confirmation document regarding the types and quantities of duty-exempt goods for export and import duties according to Model No. 14 of Appendix VII attached to this Decree, to be sent to the organization or individual, or reject the request in writing if the goods proposed for duty exemption do not comply with the international treaty.

4. Notification of the List of Duty-Exempt Goods

Before registering the first customs declaration for duty-exempt goods for export or import, organizations or individuals shall notify the List of Duty-Exempt Goods for Export and Import Duties to the customs authority (referred to as the List of Duty-Exempt Goods).

a) Documents for notifying the List of Duty-Exempt Goods

- Notification Letter of the List of Duty-Exempt Goods according to Model No. 05 of Appendix VII attached to this Decree: One original copy;

- Submission of the List of Duty-Exempt Goods via the electronic data processing system of the customs authority. In case of system failure, organizations or individuals shall submit two original copies of the List of Duty-Exempt Goods (paper version) according to Model No. 06 and one original copy of the Tracking Sheet according to Model No. 07 of Appendix VII attached to this Decree.

In cases where machinery or equipment must be exported or imported in multiple shipments without being able to offset quantities at the time of export or import (hereinafter referred to as a set or assembly line), organizations or individuals shall submit two original copies of the List of Duty-Exempt Goods (paper version) according to Model No. 06 of Appendix VII attached to this Decree.

The List of Duty-Exempt Goods shall be consistent with the international treaty or the confirmation document on types and quantities of duty-exempt goods issued by the agency proposing to sign or join the international treaty or the specialized management agency;

- International treaty for cases where the international treaty specifies types and quantities of duty-exempt goods: One copy;

- Confirmation document on types and quantities of duty-exempt goods for export and import duties as stipulated in Point b, Clause 3 of this Article: One copy, the original shall be presented for verification.

b) Place of notification and amendment of the List of Duty-Exempt Goods; responsibilities of the customs authority receiving the List of Duty-Exempt Goods; responsibilities of organizations or individuals notifying the List of Duty-Exempt Goods shall be carried out in accordance with the provisions of Clause 4, Clause 5, Clause 6, and Clause 7 of Article 30 of this Decree.

c) In cases where organizations or individuals do not directly export or import duty-exempt goods but the main contractor or subcontractor or financial leasing company exports or imports such goods, the contractor or financial leasing company may use the List of Duty-Exempt Goods notified to the customs authority by the organization or individual.

5. Documents and procedures for duty exemption shall be carried out in accordance with the provisions of Article 31 of this Decree.

13. Point b, Point k of Clause 3, and Point d of Clause 7 of Article 30 shall be amended and supplemented as follows:

"Article 30. Notification of the List of Goods Eligible for Duty Exemption for Cases of Notifying the List of Duty-Exempt Goods

3. Documents for notifying the List of Duty-Exempt Goods

b) List of tax-exempt items transmitted through the electronic data processing system of the customs authority. In case of system failure, the project owner shall submit two original copies of the tax-exempt item list on paper according to Form No. 06 and one original copy of the tracking sheet according to Form No. 07 attached as Appendix VII of this Decree.

In cases where machinery and equipment must be imported in multiple shipments and cannot have quantities deducted at the time of importation (hereinafter referred to as a set or assembly line), the project owner shall submit two original copies of the tax-exempt item list (on paper) according to Form No. 06 attached as Appendix VII of this Decree;

k) Contract for leasing the manufacture of machinery and equipment or the manufacture of spare parts, components, detachable parts, and accessories of machinery and equipment for goods specified in point a, Clause 11, point b, Clause 15, and point a, Clause 16, Article 16 of the Law on Export Tax and Import Tax: one copy.

Where the documents prescribed in this clause are sent electronically by specialized state management agencies through the National Single Window Portal, the project owner is not required to submit them when declaring the tax-exempt item list to the customs authority.

7. Responsibilities of the project owner:

đ) Reporting on the use of imported tax-exempt goods in accordance with Article 31a of this Decree.

14. Amend point e, supplement point h of Clause 2, point c of Clause 3, and supplement Clause 5 of Article 31 as follows:

"Article 31. Documents and procedures for tax exemption when handling customs formalities

2. In addition to the documents prescribed in Clause 1 of this Article, depending on the situation, the taxpayer shall submit one of the following documents:

e) Confirmation letter from the Ministry of Science and Technology for transportation means specified in Clauses 11, 15, and 16 of Article 16 of the Law on Export Tax and Import Tax: one original copy;

h) Decision on tax exemption issued by the Prime Minister for cases specified in points a, b, and đ of Clause 1 of Article 28 of this Decree: one copy, presenting the original for verification.

3. Procedures for tax exemption:

c) The electronic data processing system automatically deducts the quantity of exported and imported goods corresponding to the quantity of goods listed in the tax-exempt item list.

In case of submitting a paper tax-exempt item list, the customs authority shall update and deduct the quantity of exported and imported goods corresponding to the quantity of goods listed in the tax-exempt item list.

In case of importing tax-exempt goods according to a set or assembly line, the taxpayer must handle customs formalities at the customs office where the machinery and equipment are installed. At the time of registering the customs declaration form, the taxpayer shall detail the goods on the customs declaration form. If detailed registration on the customs declaration form is not possible, the taxpayer shall prepare a detailed list of imported goods according to the information criteria specified in Form No. 04 attached as Appendix VIIa of this Decree through the electronic data processing system or according to Form No. 15 attached as Appendix VII of this Decree and attach it to the customs declaration form. Within fifteen days from the end date of the last consignment of each set or assembly line, the taxpayer shall notify the customs office that received the tax-exempt item list according to the information criteria specified in Form No. 05 attached as Appendix VIIa of this Decree through the electronic data processing system or according to Form No. 16 attached as Appendix VII of this Decree.

5. Special procedures for tax exemption on imports

a) The taxpayer is exempted from import tax on goods imported to create fixed assets for the project as stipulated in Article 16 of the Law on Export Tax and Import Tax but does not import such goods and instead receives tax-exempt imported goods transferred from other organizations or individuals in Vietnam, the taxpayer shall register a new customs declaration form for the transferred goods and be exempted from import tax provided that the transfer price does not include import tax. Organizations or individuals transferring the goods are not required to refund the exempted import tax.

b) Organizations or individuals importing on behalf or winning bids to import goods to supply to entities specified in Article 16 of the Law on Export Tax and Import Tax are exempted from import tax on goods imported on behalf or won in bids provided that the supply price under the agency agreement or bid-winning price according to the bid-winning decision does not include import tax.

c) Financial leasing companies importing goods to provide to entities specified in Articles 14, 16, 17, and 19 of this Decree for financial leasing are exempted from import tax provided that the lease price does not include import tax. In case the imported goods for financial leasing are not used for the purpose of tax exemption, the financial leasing company must register a new customs declaration form, pay tax at the time of registering the new declaration form. If they do not register a new customs declaration form, the customs authority will assess the tax according to regulations.

d) In cases where the entire or part of the investment project subject to preferential treatment is transferred to another organization or individual, the project owner shall report the information criteria specified in Form No. 06 attached as Appendix VIIa of this Decree through the electronic data processing system or according to Form No. 17 attached as Appendix VII of this Decree to the customs office that received the tax-exempt item list before the transfer of the project and is not required to refund the exempted import tax on transferred goods according to the project. Organizations or individuals receiving the transferred project must register a new customs declaration form for the transferred goods and be exempted from import tax if they meet the following conditions: At the time of transfer, the investment project still falls within the scope of preferential treatment; the transfer price of the goods does not include import tax; the organization or individual receiving the transferred project is the investor of the transferred project recorded in the Investment Certificate amendment or equivalent document.

The customs authority receiving the Tax Exemption List from the project transferor shall use the Tax Exemption List on the System or retrieve the paper Tax Exemption List and the Tracking Sheet of the project transferor; accept the Tax Exemption List for the quantity of goods that the project transferor has not yet imported completely.

In cases where the entire project is transferred but the project owner has not yet imported all goods under the Tax Exemption List or part of the project is transferred but the project owner has not yet imported all goods under the Tax Exemption List belonging to the transferred project portion, the transferee organization or individual shall notify the Tax Exemption List for the goods that have not been imported completely under the project or the transferred project portion.

In cases where part of the project is transferred but the project owner has not yet imported all goods under the Tax Exemption List belonging to the continued implementation project portion, the project transferor shall notify the Tax Exemption List for the quantity of goods that have not been imported completely under the continued implementation project portion.

d) Goods imported and exempted from import tax to form fixed assets of an investment incentive project, if used for another investment incentive project of the same project owner, the investor shall register a new customs declaration for the quantity of goods being reallocated and be exempted from import tax if they meet the following conditions: The price of the reallocated imported goods does not include import tax; it is consistent with the field and scale of the receiving investment incentive project; it meets the regulations on fixed assets; it is listed in the Tax Exemption List of the receiving project which has been notified to the customs authority.

The received goods shall be deducted from the Tax Exemption List of the receiving project which has been notified to the customs authority. The transferring project owner may import additional quantities of replacement goods for the reallocated goods. The transferring project owner shall supplement the Tax Exemption List according to Clause 5 of Article 30 of this Decree.

e) Imported goods falling within the cases prescribed in Article 16 of the Law on Export Duties and Import Duties (except for the cases prescribed in Clause 6 and Clause 7 of Article 16), which must be destroyed and have actually been destroyed in accordance with the law shall be exempted from import tax. The destruction must comply with relevant laws and be directly supervised by customs officials. Before destruction, the taxpayer must submit a notification letter to the customs authority stating the reasons for destruction, the name of the goods to be destroyed, the time and location of destruction (one original copy); a permit for destruction issued by the specialized management agency or the Department of Natural Resources and Environment (one copy and present the original for verification).

Within thirty days from the date of destruction, the taxpayer must submit to the customs authority where the import declaration was registered: A confirmation record of the destruction result must bear the signature, seal of the enterprise director with goods to be destroyed; the signature of the customs official supervising the destruction, those assigned by the enterprise director to carry out and supervise the destruction; the signature of the representative of the related state agency (if any) (one copy and present the original for verification).

15. Supplement Article 31a as follows:

"Article 31a. Notification and Inspection of the Use of Import Tax-Exempt Goods

1. Notification of the use of import tax-exempt goods.

a) Notifying party:

The project owner is responsible for notifying the situation of using tax-exempt goods according to the information criteria specified in Form No. 07 Appendix VIIa promulgated together with this Decree through the Electronic Data Processing System or Form No. 18 Appendix VII promulgated together with this Decree to the customs authority receiving the Tax Exemption List for cases required to notify the Tax Exemption List to the customs authority.

b) Time and deadline for notification:

Annually, within ninety days from the end of the fiscal year, organizations and individuals shall notify the situation of using tax-exempt goods during the fiscal year to the customs authority receiving the Tax Exemption List until the entire project ceases operations or the goods are re-exported out of Vietnam or when the purpose of using tax-exempt goods changes, consumed domestically, or destroyed.

For cases of import tax exemption prescribed in Article 15 and Article 23 of this Decree, the notification of the situation of using tax-exempt goods must be carried out annually within five years from the date the project officially commences operation. Within thirty days from the end of the five-year period, the project owner must register a new customs declaration and declare and pay taxes for raw materials, components, spare parts imported and exempted from tax but not fully used within the five-year period.

2. In cases of importing raw materials, components for manufacturing as prescribed in point a Clause 11, point b Clause 15, point a Clause 16 of Article 16 of the Law on Export Duties and Import Duties, the project owner shall act as follows:

a) Within thirty days from the completion of manufacturing machines, equipment, or parts, components, detachable parts, accessories of machines, equipment, the project owner shall notify the customs authority receiving the Tax Exemption List about the completion of manufacturing according to the information criteria specified in Form No. 08 Appendix VIIa promulgated together with this Decree through the Electronic Data Processing System or Form No. 19 Appendix VII promulgated together with this Decree. If unused, within thirty days from the completion of manufacturing, the project owner must register a new customs declaration and declare and pay taxes at the time of registering the new customs declaration.

b) Within sixty days from the receipt of the notification from the project owner as stipulated in point a of this clause, the customs authority receiving the Tax Exemption List notification shall conduct an inspection at the project owner's premises to determine the quantity of imported tax-exempt goods used for the correct purpose of manufacturing machines, equipment, or parts, components, detachable parts, accessories of machines, equipment. If the customs authority discovers that the project owner has not used up or changed the purpose of using tax-exempt goods without registering a new customs declaration, it shall impose taxes according to the regulations.

c) The project owner shall notify the situation of using imported goods for manufacturing in accordance with Clause 1 of this Article. From the year of completing the manufacturing process, the project owner shall notify the usage of the products after manufacturing.

3. In cases where tax-exempt imports are made as part of a set or assembly line, which must be imported in multiple stages without deferring according to the quantity of goods at the time of customs declaration registration, in addition to the provisions of Clause 1 of this Article, the project owner shall act as follows:

a) Within thirty days from the date of completing the installation of the set or assembly line, the project owner shall notify the customs authority receiving the tax-exempt list about the completion of the installation of the set or assembly line through the Electronic Data Processing System or according to Form No. 20 of Appendix VII issued together with this Decree. In cases where not all goods are used, within thirty days from the date of completing the installation of the set or assembly line, the project owner must declare a new customs declaration form and pay taxes at the time of declaring the new customs declaration form.

b) Within sixty days from the date of receiving the notification of the completion of the installation of the set or assembly line from the project owner, the customs authority receiving the tax-exempt list shall conduct an inspection at the project owner's premises to verify that the tax-exempt imported goods have been used for their intended purpose in the set or assembly line. If the customs authority discovers that the project owner has not fully utilized the goods or changed their intended use without registering a new customs declaration form, the customs authority shall impose taxes according to regulations.

c) The project owner shall notify the situation of using imported goods for completing the installation of the set or assembly line in accordance with Clause 1 of this Article. From the year of completing the installation of the set or assembly line, the project owner shall notify the usage situation of the products after completing the installation.

4. Inspection of the use of tax-exempt goods

a) The customs authority receiving the tax-exempt list shall inspect the use of tax-exempt goods at the project owner's premises based on risk management principles.

b) The inspection shall be carried out according to the procedures and formalities for post-clearance inspections.

16. Clause 2, Point c, Clause 3, Article 32 shall be amended and supplemented as follows:

"Article 32. Supervision of Export Duties and Import Duties

2. Documents for requesting a reduction in duties include:

a) A letter requesting a reduction in duties sent by the taxpayer through the Electronic Data Processing System of the customs authority according to the information criteria in Form No. 3 of Appendix VIIa or a letter requesting a reduction in duties according to Form No. 08 of Appendix VII issued together with this Decree: One original copy;

b) Insurance contract, notice of compensation payment from the insurance organization (if applicable); if the insurance contract does not include compensation for taxes, confirmation from the insurance organization is required; contract or agreement on compensation from the shipping company in case of loss caused by the shipping company (if applicable): One copy;

c) Record confirming the cause of damage by the competent authority at the location where the damage occurred (record confirming the fire incident by the local fire prevention and firefighting police department; confirmation document from one of the following organizations: Public Security Police Station, Town, Ward People's Committee; Industrial Zone Management Board; Export Processing Zone Management Board; Economic Zone Management Board; Port Management Board; Maritime Port Authority; Civil Aviation Port Authority regarding force majeure events such as natural disasters, catastrophes, epidemics, unexpected accidents causing damage to imported raw materials, machinery, and equipment): One original copy.

d) Certificate of appraisal by the trader providing appraisal services regarding the quantity of lost goods or the actual loss rate of the goods: One original copy.

3. Procedures and authority for supervision:

c) In cases where the taxpayer submits the documents after the customs procedure:

Within thirty days from the date of receiving all documents, the Provincial Customs Department shall be responsible for preparing the documents, checking the information, assessing the accuracy and completeness of the documents, and deciding on the reduction of duties according to Form No. 12 of Appendix VII issued together with this Decree or informing the taxpayer of the reasons why they do not qualify for duty reduction, the amount of tax payable. If the documents are incomplete, the customs authority shall inform the taxpayer within three working days from the date of receiving the documents.

In cases requiring an on-site inspection of goods that have passed the customs surveillance area to provide sufficient grounds for reducing duties, a decision for post-clearance inspection at the taxpayer's premises shall be issued and the tasks specified herein shall be completed within a maximum period of forty days from the date of receiving all documents.

17. Point a, Clause 1, Point b, Clause 2, Article 34 shall be amended and supplemented as follows:

"Article 34. Refund of Import Duties for Imported Goods That Must Be Re-exported

1. Imported goods that have paid import duties but must be re-exported shall be eligible for a refund of import duties and shall not be subject to export duties, including:

a) Imported goods that must be re-exported abroad, including returning goods to the original owner, exporting imported goods abroad, or exporting them into a free trade zone for use within the free trade zone.

The re-export of goods must be carried out by the original importer or by someone authorized or entrusted by the original importer to export.

2. Documents for refund include:

b) Value-added tax invoice or sales invoice in accordance with the law on invoices or commercial invoice: One copy.

18. Point a, Clause 2, Article 33, Point a, Clause 2, Article 34, Point a, Clause 2, Article 35, Point a, Clause 5, Article 36, Clause 3, Article 37 shall be amended and supplemented as follows:

"a) A letter requesting a refund of export duties or import duties for exported or imported goods sent through the Electronic Data Processing System of the customs authority according to the information criteria in Form No. 01 of Appendix VIIa or a letter requesting a refund of export duties or import duties according to Form No. 09 of Appendix VII issued together with this Decree: One original copy."

19. Add Article 37a as follows:

Article 37a. No collection of export tax, import tax

1. Cases where no tax is collected

a) No tax shall be collected on goods subject to refund but have not yet paid taxes as stipulated in Articles 33, 34, 35, 36, and 37 of this Decree.

b) No tax shall be collected on goods that are not required to pay import tax or export tax as stipulated in Articles 33 and 34 of this Decree.

2. Documentation for no tax collection

The request letter for no collection of export tax, import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 02 Appendix VIIa or the request letter for no collection of export tax, import tax according to Form No. 09a Appendix VII issued together with this Decree: one original copy. For the case specified in point a, Clause 1 of this Article, in addition to the request letter for no tax collection, the taxpayer submits documentation similar to the refund documentation.

3. Time of submission of no tax collection documentation: The taxpayer submits no tax collection documentation to the customs authority handling the export or import procedures at the time of customs clearance procedures or after the goods have been cleared.

4. Procedures for submission, acceptance, and processing of no tax collection documentation:

a) For the case specified in point a, Clause 1 of this Article, the procedures for submission, acceptance, and processing of no tax collection documentation shall be carried out like the procedures for submission, acceptance, and processing of refund documentation.

b) For the case specified in point b, Clause 1 of this Article:

In the case where the first declaration of exported or imported goods in a consignment does not generate a refund amount and the taxpayer submits the no tax collection documentation at the time of customs clearance procedures, the customs authority issues a decision not to collect import tax on re-imported goods; no export tax shall be collected on re-exported goods within the customs clearance period if there is sufficient basis to determine that the imported goods are previously exported goods, and the exported goods are previously imported goods.

In the case where the first declaration of exported or imported goods in a consignment generates a refund amount or the first declaration of exported or imported goods in a consignment does not generate a refund amount but the taxpayer submits the no tax collection request after the goods have been cleared: The procedures for submission, acceptance, and processing of no tax collection documentation shall be carried out like the procedures for submission, acceptance, and processing of refund documentation. The customs authority issues the decision not to collect tax on the re-exported or re-imported consignment together with the decision to refund the tax on the first imported or exported consignment. The tax already paid on the re-exported or re-imported consignment shall be refunded to the taxpayer in accordance with the law on tax management.

20. Amend the following phrases:

a) Amend the word "or" at point d, Clause 3, Article 8 to "and,"

b) Amend the phrase "determined when settling the management and use of imported raw materials, components, spare parts for export products" at point b, Clause 2, Article 11 to "determined when settling the management and use of exported raw materials, components, spare parts for processing imported products;"

c) Amend the phrase "Clause 2" at point a, Clause 4, point a, Clause 6, Article 30 to "Clause 3;"

d) Amend the phrase "01 copy stamped with the seal of authenticity by the authority" at Clauses 3 of Articles 7, 8, 19, 20, 26, 28, 30, Clause 2 of Articles 31, 32, 33, 34, 35, and Clause 5 of Article 36 to "01 copy;"

đ) Amend the phrase "for development" at point b, Clause 4, Article 19 and the phrase "for service" at point c, Clause 4, Article 19 to the phrase "for direct use;"

e) Amend the phrase "Decision No. 219/2009/QĐ-TTg" at Clause 2, Article 38 to "Decision No. 119/2009/QĐ-TTg."

21. Amend and supplement Clauses 2 and 5 of Article 40 as follows:

Article 40. Responsibilities for Implementation

2. The Ministry of Science and Technology shall issue the List or criteria to determine imported goods eligible for tax exemption or carry out confirmation of tax exemption according to the Prime Minister's decision regarding specialized transportation equipment imported as stipulated in Clauses 11, 15, 16, Article 16 of the Law on Export Tax, Import Tax and imported goods stipulated in Clause 21, Article 16 of the Law on Export Tax, Import Tax except for Clause 1 of this Article.

5. The Ministry of Information and Communications shall specify the determination of imported raw materials, components, spare parts eligible for tax exemption for direct use in the production of information technology products, digital content, software.

Article 2. Implementation

1. This Decree takes effect from April 25, 2021.

2. This Decree abolishes, supplements, and replaces:

a) Abolish certain contents in Decree No. 134/2016/NĐ-CP including:

Point c, Clause 3, Article 8, point b, Clause 4, Article 20, Clause 1, Article 29 of Decree No. 134/2016/NĐ-CP;

The following phrases: Phrase "(in the case of tax exemption before customs clearance procedures) or Form No. 03b in Appendix VII issued together with this Decree (in the case of requesting tax exemption after customs clearance procedures)" at point a, Clause 3, Article 20; phrase "In the case of requesting tax exemption before customs clearance procedures" at point a, Clause 4, Article 20; phrase "Clause 2, Article 8" at Clause 4, Article 31; phrase "In the case of goods subject to refund but have not yet paid taxes or are not required to pay taxes according to Article 19 of the Law on Export Tax, Import Tax, the procedures shall be carried out like the refund procedures" at Clause 3, Article 33, Clause 3, Article 34, Clause 3, Article 35, Clause 6, Article 36, Clause 4, Article 37.

b) Abolish the following Circulars:

Circular No. 90/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance on tax exemption for agarwood products produced from the Dó tree; Circular No. 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance on tax exemption for agricultural products not processed imported from Cambodia supported by Vietnam; Circular No. 81/2013/TT-BTC dated June 19, 2013 amending and supplementing Circular No. 201/2012/TT-BTC dated November 16, 2012; Circular No. 116/2013/TT-BTC dated August 20, 2013 of the Ministry of Finance on tax exemption for crocodile skin products from breeding.

c) Repeal Article 5 of Circular No. 83/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance on guiding the implementation of investment incentives stipulated in Investment Law No. 67/2014/QH13 and Decree No. 118/2015/NĐ-CP dated November 12, 2015 of the Government detailing and guiding the implementation of certain provisions of the Investment Law.

d) Replace Appendix VII promulgated together with Decree No. 134/2016/NĐ-CP with Appendix VII promulgated together with this Decree.

đ) Supplement Appendix VIIa and Appendix VIII promulgated together with this Decree.

3. Provisions on transitional tax exemption for imported goods for entities exempted from import taxes as provided for in Clause 9, Article 1 of this Decree:

For investment projects planting agricultural products listed in Appendix VIII promulgated together with this Decree that are currently enjoying preferential tax policies under the laws on export and import taxes before the effective date of this Decree, they shall continue to enjoy the exemption from import taxes as provided for in Clause 9, Article 1 of this Decree during the remaining period of the Certificate of Investment Abroad already issued by the competent state authority.

In case Cambodia adjusts its administrative boundaries leading to the name of the Cambodian province mentioned in the Certificate of Investment Abroad of enterprises benefiting from tax exemptions as provided for in Clause 9, Article 1 of this Decree no longer being a border province adjacent to Vietnam, such enterprises shall continue to enjoy the exemption from import taxes as provided for in Clause 9, Article 1 of this Decree during the remaining period of the Certificate of Investment Abroad already issued by the competent state authority.

4. Transitional provisions for goods exported and imported in place:

The application of tax rates for goods exported and imported in place as provided for in Clause 1, Article 1 of this Decree shall be applied from the date the Export Tax, Import Tax Law No. 107/2016/QH13 comes into effect.

5. Transitional provisions regarding procedures for tax exemption:

a) In cases where the list of tax-exempt goods has been approved by the Prime Minister according to the provisions of Article 29 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government before the effective date of this Decree, taxpayers may continue to use this list of tax-exempt goods until all quantities of goods listed in the approved tax-exempt list have been imported.

b) In cases where the quota of tax-exempt goods has been granted by the competent authority before the effective date of this Decree and is still within its validity period, it shall continue to be used until the expiration date indicated on the quota or when there is an increase or decrease in staff (for organizations and agencies).

6. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related organizations and individuals are responsible for implementing this Decree.

Form No. 01

NAME OF AGENCY/ORGANIZATION

Regarding issuance of Quota of Tax Exempt Goods or Supplementing Quantity of Tax Exempt Goods

Respectfully submitted to: Ministry of Foreign Affairs.

Pursuant to point a, point b, Clause 1, Clause 2, Clause 8, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Export Tax, Import Tax Law amended and supplemented at Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government;

Total number of staff as of date: ..., including the number of additional staff since date .../month.../year... is: ... people according to diplomatic note No. ... dated.../month.../year... of ... (name of diplomatic mission, consulate, or international organization representative office under the United Nations system).

Note: This model applies to agencies and organizations specified in point a, point b, Clause 1, Article 5 of Decree No. 134/2016/NĐ-CP.

Model No. 01a

No.: .../... Regarding issuance of Quota of Tax Exempt Goods or Supplementing Quantity of Tax Exempt Goods

Respectfully submitted to: Customs Department of Province/City ...

Pursuant to point c, point d, Clause 1, Clause 8, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Export Tax, Import Tax Law amended and supplemented at Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

NAME OF AGENCY/ORGANIZATION

Enjoying benefits under Agreement.../Agreement... from date ... to date...

(Representative office of an international organization outside the United Nations system/representative office of a non-governmental organization)... respectfully requests the Customs Department of Province/City ... to issue Quota of Tax Exempt Goods or Supplement Quantity of Tax Exempt Goods into the Quota of Tax Exempt Goods for... (representative office of an international organization outside the United Nations system/representative office of a non-governmental organization) in accordance with current regulations./.

OF THE AGENCY/ORGANIZATION

Total number of staff as of date: ..., including the number of additional staff since date .../month.../year... is: ... people according to diplomatic note No. ... dated.../month.../year... of ... (name of diplomatic mission, consulate, or international organization representative office under the United Nations system).

Note: This model applies to agencies and organizations specified in point c, point d, Clause 1, Article 5 of Decree No. 134/2016/NĐ-CP.

..., date ... month... year...

LEGAL REPRESENTATIVE
Pursuant to point a, point b, Clause 1, Clause 2, Clause 8, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Export Tax, Import Tax Law, amended and supplemented at Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government;
(Signature, full name, stamp)

Request the Ministry of Foreign Affairs to issue Quota of Tax Exempt Goods or Supplement Quantity of Tax Exempt Goods into the Quota of Tax Exempt Goods for Mr./Ms: ...

Form No. 02

NAME OF AGENCY/ORGANIZATION

Respectfully submitted to: Ministry of Foreign Affairs.

Issuing authority: ...

Request the Ministry of Foreign Affairs to issue/register additional quantity of goods in the duty-free quota book for Mr./Ms.: ...

Diplomatic identity card/service passport number: ..., date of issuance: .../...

Issuing authority: ...

Valid until: .../.../...

Working agency: ...

(Name of diplomatic mission, consular office/international organization representative office under the United Nations system) ... respectfully requests the Ministry of Foreign Affairs to issue the tax-exempt quota book or supplement the quantity of goods in the tax-exempt quota book for Mr./Ms. ... in accordance with current regulations./.

No.: .../... Regarding issuance of Quota of Tax Exempt Goods or Supplementing Quantity of Tax Exempt Goods

Note: This form applies to individuals specified in point a, point b, Clause 1, Article 5 of Decree No. 134/2016/NĐ-CP.

Form No. 02a

NAME OF AGENCY/ORGANIZATION

Regarding the request for confirmation of tax exemption on imported alcohol, beer, and tobacco exceeding the quota

Respectfully submitted to: Ministry of Foreign Affairs.

Pursuant to Clause 2, Clause 7, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, amended and supplemented by Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

Name of diplomatic mission, consular office/international organization representative office under the United Nations system: ...

Total number of staff as of date: ..., including the number of additional staff since date .../month.../year... is: ... people according to diplomatic note No. ... dated.../month.../year... of ... (name of diplomatic mission, consulate, or international organization representative office under the United Nations system).

(Name of agency or organization requesting)... respectfully requests the Ministry of Foreign Affairs to issue Quota of Tax Exempt Goods or Supplement Quantity of Tax Exempt Goods into the Quota of Tax Exempt Goods for the agency... in accordance with current regulations./.

(Name of diplomatic mission, consular office/international organization representative office under the United Nations system)... respectfully requests the Ministry of Foreign Affairs to confirm tax exemption for the quantity of alcohol, beer, and tobacco imported exceeding the quota as follows:

Reason: ...

Customs Sub-Department ... (where the import procedures are expected to be carried out).

No.: .../... Regarding issuance of Quota of Tax Exempt Goods or Supplementing Quantity of Tax Exempt Goods

Form No. 02b

Number: .../... Regarding the confirmation of the list of alcohol, beer, and tobacco imported exceeding the quota for tax exemption

Hanoi, the ... day of the month ... year...

Respectfully submitted to:

Agency/Organization...

Customs Sub-Department ... (where the import procedures are expected to be carried out).

Pursuant to Clause 2, Clause 7, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, amended and supplemented by Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

Upon reviewing the request letter number ... dated ... from ..., address ...

The Ministry of Foreign Affairs confirms the quantity of alcohol, beer, and tobacco that can be imported tax-free exceeding the quota stipulated in Appendix I issued together with Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government as follows:

As above;

Form No. 02c

NAME OF AGENCY/ORGANIZATION(1)

Respectfully submitted to: Ministry of Foreign Affairs.

Pursuant to Clause 3, Clause 7, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, amended and supplemented by Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

Name of agency/organization/person: ...

Diplomatic/service passport number: ... Date of issue: ... Place of issue: ...

Total number of staff as of date: ..., including the number of additional staff since date .../month.../year... is: ... people according to diplomatic note No. ... dated.../month.../year... of ... (name of diplomatic mission, consulate, or international organization representative office under the United Nations system).

Phone number: ...;

Request the Ministry of Foreign Affairs to confirm:

Type and quantity of goods necessary for import to serve work needs to be exempted from tax as follows:

Reason: ...

Customs Sub-Department ... (where the import procedures are expected to be carried out).

Note: (1) For individuals: Leave blank. (2), (3) For organizations: Leave blank.

Form No. 02d

Number: .../... Regarding the confirmation of the type and quantity of goods necessary for import to serve work needs to be exempted from tax

Hanoi, the ... day of the month ... year...

Respectfully submitted to:

Agency/Organization/individual;

Customs Sub-Department ... (where the import procedures are expected to be carried out)

Pursuant to Clause 3, Clause 7, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, amended and supplemented by Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

Upon reviewing the request letter number ... dated ... from ..., address ...

The Ministry of Foreign Affairs confirms the type and quantity of goods necessary for import to serve work needs outside the items specified in Appendix I, Appendix II, and Appendix III issued together with Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government to be exempted from tax as follows:

- Date of birth, gender: ...
DIRECTOR OF THE NATIONAL PROTOCOL DEPARTMENT

As above;

General Department of Customs;

Form No. 02e

NAME OF AGENCY/ORGANIZATION(*)

Respectfully submitted to: Ministry of Finance.

Pursuant to Clause 4, Clause 7, Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, amended and supplemented by Clause 2, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

Name of organization/person: ...

Diplomatic/service passport/Passport (4)...

Date of issue: .../.../...

Total number of staff as of date: ..., including the number of additional staff since date .../month.../year... is: ... people according to diplomatic note No. ... dated.../month.../year... of ... (name of diplomatic mission, consulate, or international organization representative office under the United Nations system).

As the international treaty/agreement between the Government of Vietnam and the foreign non-governmental organization... on... does not specify the specific types and quantities of goods subject to tax exemption under the international treaty/agreement.

(Name of organization/person) ... respectfully requests the Ministry of Finance to report to the Prime Minister to decide on the types and quantities of goods to be exempted from tax importation under the international treaty/agreement between the Government of Vietnam and the foreign non-governmental organization planned to be imported as follows:

Column (4): Indicate the quantity of goods planned to be imported.

Planned import period from ... to ...

Planned place to register customs declaration: ...

(Name of organization/person)... commits to using imported goods for the intended purpose and bears legal responsibility for this commitment.

CONFIRMATION FROM THE WORKING AGENCY (3) (Signature, full name, stamp if applicable)

Note: (1) For individuals: Leave blank. (2), (3) For organizations: Leave blank.

Form No. 02g

DECISION On the matter of tax exemption on imported goods under international treaties/agreements between the Government of Vietnam and foreign non-governmental organizations

CHAIRMAN OF THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax, which has been amended and supplemented by Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government;

Pursuant to the international treaty/agreement ... dated ... between the organization ... and the Government of Vietnam;

Pursuant to...;

Based on the proposal of the Ministry of Finance in document number ... dated...

DECISION:

Article 1. Exemption from import tax applies to goods imported under international treaties/agreements...

1. Name of organization/person:...

2. Type, quantity:

Article 2. The organizations/persons mentioned in Article 1 shall be responsible for using the tax-exempted imported goods for the exempted purpose.

In case of misuse, the organization/person must re-register a customs declaration form, pay taxes as prescribed by law before changing the purpose.

Article 3. This Decision takes effect from the date of signing.

The Minister of Finance, the Minister of Foreign Affairs, the Director General of the General Department of Customs,... and the organization/person... are responsible for implementing this Decision./.

Ministry of Finance;

General Department of Customs;

Organization/person...:

Form number 02h1

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

MINISTRY OF FOREIGN AFFAIRS
MINISTRY OF FOREIGN AFFAIRS

QUOTA BOOK FOR DUTY FREE GOODS
SỔ ĐỊNH MỨC MIỄN THUẾ

Quota Book Number: …CQ/…
Management Number: …
Number of books issued: …
Management Number: …

Office Book

GUIDELINES

1. The quota book is used to purchase tax-exempt goods at duty-free shops in Vietnam within three years.

2. The quota book is used when the holder of the book imports goods themselves or entrusts others to import goods into Vietnam.

3. When purchasing goods at duty-free shops in Vietnam, the purchaser must present:

a) The quota book.

b) Passport or ID card issued by the Directorate of State Protocol - Ministry of Foreign Affairs.

c) Recommendation letter for purchase.

4. In case the book is lost, the holder must immediately notify the Directorate of State Protocol - Ministry of Foreign Affairs.

5. When replacing the book, the holder must return the quota book to the Directorate of State Protocol - Ministry of Foreign Affairs.

6. This book consists of eleven pages numbered from page 1 to page 11 (excluding the cover page), printed on A5 size paper, with the cover page being red.

7. This book is accompanied by stamps for alcohol, beer, and cigarettes.

8. The Ministry of Finance prints, issues, manages, and uses the quota book.

INSTRUCTIONS

1. The quota book is used to purchase commodities at Duty Free Shops in Vietnam within three years.

2. The quota book is also used when the holder of the quota book (the person to whom the quota book is issued) imports commodities by themselves or authorizes another party to import commodities into Vietnam.

3. To purchase commodities at Duty Free Shops in Vietnam, the following items must be presented:

a) The quota book.

b) Passport or ID card which is granted by the Directorate of State Protocol - Ministry of Foreign Affairs.

c) Letter of recommendation.

4. If the book is lost, the holder is required to inform immediately to the Directorate of State Protocol - Ministry of Foreign Affairs.

5. If changing the book, the holder should return the quota book to the Directorate of State Protocol - Ministry of Foreign Affairs.

6. This book includes eleven pages, numbered from 1 to 11 (except for the cover page) and printed on A5 size; the cover page is red.

7. This book is attached with stamps of alcohol, beer, and cigarettes.

8. The Ministry of Finance prints, issues, manages, and uses the quota book.

Confirmation of the owner of the quota book:

..., day ... month ... year ... Head of the agency (Signature, Seal) The Head of Mission (Signed and Sealed)

CONFIRMATION BY THE DIRECTORATE OF STATE PROTOCOL MINISTRY OF FOREIGN AFFAIRS
REGARDING PERSONNEL AND QUOTA FOR DUTY-FREE PURCHASES

Agency:...Mission

Number of personnel:...Number of Staff Members

Enjoying privileges and immunities under Government Decree No. 73/CP dated 30 July 1994

Enjoys the privileges and immunities under the Decree No. 73/CP dated 30 July 1994

From/from:...

List and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 include:

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 consist of:

2. Motorbike

Hanoi, day...month...year...Director of the Directorate of State Protocol Chief of State Protocol

CHANGE IN QUOTA FOR DUTY-FREE GOODS
OF THE OWNER OF THE QUOTA BOOK

CHANGE OF QUOTA OF DUTY-FREE GOODS

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 have changed due to:

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 18 March 2021 have changed due to:

Due to increase/decrease in the number of personnel of the agency/Increase/decrease of staff members:...Total:...

Due to re-export, transfer, or destruction of...automobiles/Automobiles;...motorbikes/Motorcycles

Consisting of:

2. Motorbike

3. Wine, alcohol

4. Beer

5. Cigarettes

Hanoi, day... month... year...
Director of the Directorate of State Protocol
Chief of State Protocol

CHANGE IN QUOTA FOR DUTY-FREE GOODS
OF THE OWNER OF THE QUOTA BOOK

CHANGE OF QUOTA OF DUTY-FREE GOODS

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 have changed due to:

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 have changed due to:

Due to increase/decrease in the number of personnel of the agency/Increase/decrease of staff members:...Total:...

Due to re-export, transfer, or destruction of...automobiles/Automobiles;...motorbikes/Motorcycles

Consisting of:

2. Motorbike

3. Wine, alcohol

4. Beer

5. Cigarettes

Hanoi, day...month...year...Director of the Directorate of State Protocol Chief of State Protocol

CHANGE IN QUOTA FOR DUTY-FREE GOODS
OF THE OWNER OF THE QUOTA BOOK

CHANGE OF QUOTA OF DUTY-FREE GOODS

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 have changed due to:

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 have changed due to:

Due to increase/decrease in the number of personnel of the agency/Increase/decrease of staff members:...Total:...

Due to re-export, transfer, or destruction of...automobiles/Automobile;...motorbikes/Motorcycle

Consisting of:

2. Motorbike

3. Wine, alcohol

4. Beer

5. Cigarettes

Hanoi, day...month...year...Director of the Directorate of State Protocol Chief of State Protocol

QUOTA OF DUTY-FREE AUTOMOBILES AND MOTORCYCLES
(AUTOMOBILE, MOTORCYCLE)
1. Temporary import permit number/Number of permit for temporary import...dated...issued by the Provincial or Municipal Customs Department of...

Quantity/Quantity:...automobiles/Automobile(s);

Quantity/Quantity:...automobile(s);

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

2. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

3. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

Note: Provincial or Municipal Customs Department shall affix the hanging seal of the unit when updating information on the temporary import permit at this page.

THE QUOTA OF DUTY-FREE GOODS (AUTOMOBILE, MOTORCYCLE)

4. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Quantity/Quantity:...automobile(s);

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

5. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Quantity...Automobile(s);

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

6. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Quantity/Quantity:...automobile(s);

Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

Note: Provincial or Municipal Customs Department shall affix the hanging seal of the unit when updating information on the temporary import permit at this page.

OBSERVATION

Appendix on stamps of alcohol, beer, and cigarettes
Appendix on stamps of alcohol, beer and cigarettes

1. The appendix comprises stamps for the management of 3 goods: alcohol, beer and cigarettes.

2. The Quota book number is printed on each stamp.

3. The quantity of stamps in the Appendix is consistent with the annual quantity stipulated in Appendix I of Government's Decree No. 134/2016/ND-CP dated 01 September 2016 and in the Decree's amending/supplementing documents (if any).

4. Types of Stamps:

a) For alcohol, includes types of 0,75 liters, 1,5 liters, 2 liters, 3 liters, 4,5 liters, 6 liters, 18 liters, numbered from 1 to the maximum number as quarterly allowed.

b) For beer, includes types of 8 liters, 12 liters, 16 liters, numbered from 1 to the maximum number as quarterly allowed.

c) For cigarettes, includes type of 1 carton, numbered from 1 to the maximum number as quarterly allowed.

5. Stamp in each quarter is only valid for use in that quarter.

6. This stamp is only valid when presented with the Quota book.

Form No. 02h2

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

MINISTRY OF FOREIGN AFFAIRS
MINISTRY OF FOREIGN AFFAIRS

QUOTA BOOK
SỔ ĐỊNH MỨC MIỄN THUẾ

Book No: ...VC/...
Management Number: …

Personal book for Diplomatic Staff

GUIDELINES

1. The Quota book is used to purchase tax-free goods at duty-free shops in Vietnam during the mission period.

2. The Quota book is also used when the holder imports, temporarily imports, or authorizes others to import goods into Vietnam.

3. When purchasing goods at duty-free shops in Vietnam, the holder must present:

a) The Quota book number.

b) Passport or ID card issued by the Directorate of State Protocol - Ministry of Foreign Affairs.

4. In case of loss of the Quota book, the holder must immediately report to the National Protocol Department - Ministry of Foreign Affairs.

5. Upon completion of the mission term, the Quota book must be returned to the National Protocol Department - Ministry of Foreign Affairs.

6. This book consists of 6 pages numbered from 1 to 6 (excluding the cover page), printed on A5 size paper; the cover page is green.

7. This book is accompanied by an appendix on stamps of alcohol, beer, and cigarettes.

8. The Ministry of Finance prints, issues, manages, and uses the Quota book.

INSTRUCTIONS

1. The Quota book is used to purchase commodities at Duty Free Shops in Viet Nam within mission term.

2. The quota book is also used when the user of the quota book (the person to whom the quota book is issued) imports commodities by himself/herself or authorises the other to import commodities into Viet Nam.

b) Passport or ID card which is granted by the Directorate of State Protocol - Ministry of Foreign Affairs.

4. If the book is lost, the holder is required to inform immediately to the Directorate of State Protocol - Ministry of Foreign Affairs.

5. When completing the mission term, the user should return the quota book to the Directorate of State Protocol - Ministry of Foreign Affairs.

6. This book includes 6 pages, is numbered from 1 to 6 (except for the cover page) and printed on A5 size; the cover page is green.

7. This book is attached with stamps of alcohol, beer, and cigarettes.

8. The Ministry of Finance prints, issues, manages, and uses the quota book.

CONFIRMATION BY THE DIRECTORATE OF STATE PROTOCOL MINISTRY OF FOREIGN AFFAIRS
REGARDING PERSONNEL AND QUOTA FOR DUTY-FREE PURCHASES

Certification of the Directorate of State Protocol

Mr/Mrs: ...

Position: ...

Mission: ...

ID card: ...

Enjoying privileges and immunities under Government Decree No. 73/CP dated 30 July 1994

Enjoys the privileges and immunities under the Decree No. 73/CP dated 30 Jul. 1994

From: ...

To: ...

List and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 include:

The list and quota of duty-free goods allowed to be imported, temporarily imported, or purchased according to Government Decree No. 134/2016/ND-CP dated 01 September 2016, amended and supplemented by Government Decree No. 18/2021/ND-CP dated 11 March 2021 consist of:

Hanoi, day...month...year...Director of the Directorate of State Protocol Chief of State Protocol

THE QUOTA OF DUTY-FREE GOODS (AUTOMOBILE, MOTORCYCLE)

Quantity/Quantity:...automobiles/Automobile(s);

Quantity: ...Automobile(s); ...Motorcycle(s).

Hanging seal of Customs Department By Which the permit for temporary import was issued

2. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Quantity/Quantity:...automobile(s);

Hanging seal of Customs Department By Which the permit for temporary import was issued

3. Number of permit for temporary import...dated...of Provincial or Municipal Customs Department of...

Quantity:...Automobile;

...Motorcycle

Hanging seal of Customs Department By Which the permit for temporary import was issued

Ghi chú:

Người kế nhiệm chỉ được tạm nhập khẩu xe ô tô, xe hai bánh gắn máy khi người tiền nhiệm đã hoàn thành thủ tục tái xuất hoặc tiêu hủy hoặc chuyển nhượng xe ô tô, xe hai bánh gắn máy theo quy định. Trường hợp người kế nhiệm nhận chuyển nhượng xe ô tô của người tiền nhiệm, Bộ Ngoại giao thực hiện cấp tiêu chuẩn tạm nhập khẩu tại sổ định mức miễn thuế khi xe ô tô tạm nhập khẩu của người tiền nhiệm chưa hoàn thành thủ tục chuyển nhượng theo quy định, Bộ Ngoại giao ghi thông tin về người tiền nhiệm, thông tin về xe của người tiền nhiệm trên trang bị chú của sổ định mức hàng miễn thuế.

Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

BỊ CHÚ/OBSERVATION

Phụ lục tem rượu, bia, thuốc lá Appendix on stamps of alcohol, beer and cigarettes

1. Phụ lục gồm các loại tem để quản lý 3 mặt hàng: rượu, bia, thuốc lá/The appendix comprises stamps for the management of 3 goods: alcohol, beer and cigarettes.

2. Số Số định mức miễn thuế được in trên mỗi tem/The Quota book number is printed on each stamp.

3. Số lượng tem tại Phụ lục phù hợp với định lượng trong 1 năm quy định tại Phụ lục I ban hành kèm theo Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ và văn bản sửa đổi, bổ sung (nếu có)/The quantity of stamps in the Appendix is consistent with the annual quantity stipulated in Appendix I of Government's Decree No. 134/2016/ND-CP dated 01 September 2016 and in the Decree's amending/supplementing documents (if any).

4. Các chủng loại tem/Types of Stamps:

a) Đối với mặt hàng rượu gồm các loại tem: 0,75 lít, 1,5 lít, 2 lít, 3 lít, 4,5 lít, 6 lít, 18 lít được đánh số thứ tự trên mặt tem từ 1 đến hết số lượng tem theo từng quý/Stamps for alcohol: includes types of 0,75 liters, 1,5 liters, 2 liters, 03 liters, 4,5 liters, 6 liters, 18 liters, numbered from 1 to the maximum number as quarterly allowed.

b) Đối với mặt hàng bia gồm các loại tem: 8 lít, 12 lít, 16 lít được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for beer: includes types of 8 liters, 12 liters, 16 liters, numbered from 1 to the maximum number as quarterly allowed.

c) Đối với mặt hàng thuốc lá gồm loại tem: 1 tút được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for cigarette: includes types of 1 carton, numbered from 1 to the maximum number as quarterly allowed.

5. Tem ở quý nào chỉ có giá trị sử dụng ở quý đó/Stamp in each quarter is only valid for use in that quarter.

6. Tem này chỉ có giá trị khi xuất trình cùng với Sổ định mức miễn thuế/This stamp is only valid when presented with the Quota book.

Mẫu số 02h3

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BỘ NGOẠI GIAO
MINISTRY OF FOREIGN AFFAIRS

SỔ ĐỊNH MỨC MIỄN THUÊ
QUOTA BOOK FOR DUTY FREE GOODS

Số sở: ........................................... NV/...................................
Số quản lý: ........................................

Sổ nhân viên (Executive staff book)

HƯỚNG DẪN

1. Sổ định mức miễn thuế được sử dụng để mua hàng miễn thuế tại các cửa hàng miễn thuế ở Việt Nam theo nhiệm kỳ công tác.

2. Sở định mức miễn thuế được sử dụng khi người được cấp sổ tự nhập khẩu, tạm nhập khẩu hay ủy quyền nhập khẩu, tạm nhập khẩu các hàng hóa vào Việt Nam.

3. Khi mua hàng tại cửa hàng miễn thuế ở Việt Nam, người được cấp sổ xuất trình:

a) Sở định mức miễn thuế.

b) Hộ chiếu hoặc chứng minh thư do Cục Lễ tân Nhà nước - Bộ Ngoại giao cấp.

4. Khi mất Sổ, người được cấp Sổ cần thông báo ngay cho Cục Lễ tân Nhà nước - Bộ Ngoại giao.

5. Khi kết thúc nhiệm kỳ công tác, Sổ định mức miễn thuế này phải được gửi trả về Cục Lễ tân Nhà nước - Bộ Ngoại giao.

6. Sổ này gồm 6 trang được đánh số từ trang 1 đến trang 6 (trừ trang bìa), được in trên khổ A5, trang bìa có xanh da trời.

7. Sổ này kèm phụ lục tem rượu, bia, thuốc lá.

8. Bộ Tài chính in, phát hành, quản lý, sử dụng Sở định mức miễn thuế.

INSTRUCTION

1. The Quota book is used to purchase commodities at Duty Free Shops in Viet Nam within mission term.

2. The quota book is also used when the user of the quota book (the person to whom the quota book is issued) imports commodities by himself/herself or authorises the other to import commodities into Viet Nam.

3. To purchase commodities at Duty Free Shops in Viet Nam, the followings are presented:

b. I.D Card which is granted by the Directorate of State Protocol Ministry of Foreign Affairs.

4. If the book is lost, the user is requested to inform immediately to the Directorate of State Protocol - Ministry of Foreign Affairs.

5. When completing the mission term, the user should return the quota book to the Directorate of State Protocol - Ministry of Foreign Affairs.

6. This book includes 6 pages, is numbered from 1 to 6 (except for the cover page) and printed on A5 size; the cover page is blue.

7. This book is attached with stamps of alcohol , beer and cigarettes .

8. The Ministry of Finance prints, issues, manages and uses the quota book.

XÁC NHẬN CỦA CỤC LỄ TÂN NHÀ NƯỚC BỘ NGOẠI GIAO
VỀ THÂN PHẠN VÀ TIÊU CHUẨN MUA HÀNG MIỄN THUÉ
Certification of the Directorate of State Protocol

Ông/bà: ................................................... Mr/Mrs

Cơ quan: ................................................... Mission:

Chứng minh thư số: ................................................... ID card:

Được hưởng ưu đãi miễn trừ theo Nghị định số 73/CP ngày 30-07-1994 của Chính phủ.

Enjoys the privileges and immunities under the Decree No. 73/CP dated 30 July 1994.

Từ ngày/from:

Danh mục và định lượng được nhập khẩu, tạm nhập khẩu, mua hàng miễn thuế theo quy định tại Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ được sửa đổi, bổ sung tại Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ gồm:

The list and quota of duty-free goods allowed to be imported, temporarily imported, purchased pursuant to Government's Decree No. 134/2016/ND-CP dated 01 September 2016 which was amended and supplemented by Government's Decree No. 18/2021/ND-CP dated 11 March 2021 consist of:

Hà Nội, ngày ... tháng ... năm ... Cục trưởng Cục Lễ tân Nhà nước Chief of State Protocol

THEO DÕI ĐỊNH LƯỢNG MIỄN THUÉ MẶT HÀNG XE Ô TÔ, XE
HAI BÁNH GẮN MÁY/THE QUOTA OF DUTY-FREE GOODS
(AUTOMOBILE, MOTORCYCLE)

1. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of..............

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

2. Giấy tạm nhập khẩu số/Number of permit for temporary import.......... ngày/dated............ của Cục Hải quan tỉnh, thành phố/ Issued by Provincial or Municipal Customs Department of..................

Số lượng/Quantity:.............xe ô tô/Automobile(s);

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

3. Giấy tạm nhập khẩu số/Number of permit for temporary import.......... ngày/dated............ của Cục Hải quan tỉnh, thành phố/ Issued by Provincial or Municipal Customs Department of..................

Số lượng/Quantity:.............xe ô tô/Automobile(s):

............xe hai bánh gắn máy/Motorcycle(s)

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

Ghi chú:

Người kế nhiệm chỉ được tạm nhập khẩu xe ô tô, xe hai bánh gắn máy khi người tiền nhiệm đã hoàn thành thủ tục tái xuất hoặc tiêu hủy hoặc chuyển nhượng xe ô tô, xe hai bánh gắn máy theo quy định. Trường hợp người kế nhiệm nhận chuyển nhượng xe ô tô của người tiền nhiệm, Bộ Ngoại giao thực hiện cấp tiêu chuẩn tạm nhập khẩu tại sỗ định mức miễn thuế khi xe ô tô tạm nhập khẩu của người tiền nhiệm chưa hoàn thành thủ tục chuyển nhượng theo quy định, Bộ Ngoại giao ghi thông tin về người tiền nhiệm, thông tin về xe của người tiền nhiệm trên trang bị chú của sổ định mức hàng miễn thuế.

Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

BỊ CHÚ/OBSERVATION

Phụ lục tem rượu, bia, thuốc lá
Appendix on stamps of alcohol, beer and cigarettes

1. Phụ lục gồm các loại tem để quản lý 3 mặt hàng: rượu, bia, thuốc lá/The appendix comprises stamps for the management of 3 goods: alcohol, beer and cigarettes.

2. Số Số định mức miễn thuế được in trên mỗi tem/The Quota book number is printed on each stamp.

3. Số lượng tem tại Phụ lục phù hợp với định lượng trong 1 năm quy định tại Phụ lục I ban hành kèm theo Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ và văn bản sửa đổi, bổ sung (nếu có)/The quantity of stamps in the Appendix is consistent with the annual quantity stipulated in Appendix I of Government's Decree No. 134/2016/ND-CP dated 01 September 2016 and in the Decree's amending/supplementing documents (if any).

4. Các chủng loại tem/Types of Stamps:

a) Đối với mặt hàng rượu gồm các loại tem: 0,75 lít, 1,5 lít, 2 lít, 3 lít, 4,5 lít, 6 lít, 18 lít được đánh số thứ tự trên mặt tem từ 1 đến hết số lượng tem theo từng quý/Stamps for alcohol: includes types of 0,75 liters, 1,5 liters, 2 liters, 3 liters, 4,5 liters, 6 liters, 18 liters, numbered from 1 to the maximum number as quarterly allowed.

b) Đối với mặt hàng bia gồm các loại tem: 8 lít, 12 lít, 16 lít được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for beer: includes types of 8 liters, 12 liters, 16 liters, numbered from 1 to the maximum number as quarterly allowed.

c) Đối với mặt hàng thuốc lá gồm loại tem: 1 tút được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/ Stamps for cigarette: includes types of 1 carton, numbered from 1 to the maximum number as quarterly allowed.

5. Tem ở quý nào chỉ có giá trị sử dụng ở quý đó/Stamp in each quarter is only valid for use in that quarter.

6. Tem này chỉ có giá trị khi xuất trình cùng với Sổ định mức miễn thuế/This stamp is only valid when presented with the Quota book.

41

Mẫu số 02h4

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BỘ TÀI CHÍNH
MINISTRY OF FINANCE

SỔ ĐỊNH MỨC MIỄN THUẾ
QUOTA BOOK FOR DUTY FREE GOODS

Số sổ: TC/............
Số quản lý: ...............

Sổ tổ chức (Office book)

HƯỚNG DẪN

1. Sổ định mức miễn thuế được sử dụng khi người được cấp sổ tự nhập khẩu hay ủy thác nhập khẩu hàng hóa vào Việt Nam.

2. Khi mất Sổ, cơ quan được cấp Sổ cần thông báo ngay cho Cục Hải quan tỉnh, thành phố nơi cấp Sổ.

3. Khi thay Sổ mới, cơ quan được cấp Sổ phải gửi trả Sổ định mức miễn thuế này về Cục Hải quan tỉnh, thành phố nơi cấp Sổ.

4. Sổ này gồm 8 trang được đánh số từ trang 1 đến trang 8 (trừ trang bìa), được in trên khổ A5, trang bìa có màu vàng.

5. Sô này kèm phụ lục tem rượu, bia, thuốc lá.

6. Bộ Tài chính in, phát hành, quản lý, sử dụng Sở định mức miễn thuế.

INSTRUCTION

1. The quota book is also used when the user of the quota book (the person to whom the quota book is issued) imports commodities by himself/herself or authorizes the other import commodities into Vietnam.

2. If the book is lost, the user is requested to inform immediately to the Provincial or Municipal Customs Department.

5 . If change the book , the user should return the quota book to the Provincial or Municipal Customs Department .

4. This book includes 8 pages, is numbered from 1 to 8 (except for the cover page) and printed on A5 size; the cover page is yellow.

5 . This book is attached with stamps of alcohol , beer and cigarettes .

6. The Ministry of Finance prints, issues, manages and uses the cuenta book .

Xác nhận của cơ quan sở hữu Sổ định mức miễn thuế:

... ngày ... tháng ... năm ...

XÁC NHẬN CỦA CỤC HẢI QUAN TỈNH, THÀNH PHỐ
VỀ THÂN PHẠN VÀ TIÊU CHUẨN MUA HÀNG MIỄN THUẾ

Certification of the Provincial or Municipal Customs Department .

Cơ quan: ....................................................... Mission

Số lượng người: ....................................................... Number of Staff Members

Được hưởng ưu đãi theo Điều ước ......hoặc thỏa thuận......từ ngày...... Enjoys the privileges and immunities under............ date ...............

Chủng loại và định lượng được nhập khẩu, tạm nhập khẩu, mua hàng miễn thuế theo Điều ước/thỏa thuận/Quyết định của Thủ tướng Chính phủ phê duyệt chủng loại và định lượng hàng hóa nhập khẩu miễn thuế theo Điều ước quốc tế/thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi chính phủ nước ngoài gồm:

The list and quota of duty-free goods allowed to be imported, temporarily imported, purchased as stipulated in Treaties/Agreements/Prime Minister's Decisions approving the list and quota of duty-free imported goods according to International Treaties/Agreements between the Government of Viet Nam and foreign non-government organizations consist of:

6. Hàng hóa khác/ Others

... ngày ... tháng ... năm ... Cục trưởng Cục Hải quan tỉnh, thành phố Chief of Provincial or Municipal Customs Department

THEO DÕI ĐỊNH LƯỢNG MIỄN THUÉ MẶT HÀNG XE Ô TÔ, XE
HAI BÁNH GẮN MÁY / THE QUOTA OF DUTY-FREE GOODS
(AUTOMOBILE, MOTORCYCLE)

1. Giấy tạm nhập khẩu số/Number of permit for temporary import..... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of .......................

............xe hai bánh gắn máy/Motorcycle(s),

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

2. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of.......................

Số lượng/Quantity:.............xe ô tô/Automobile(s);

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

3. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of.......................

Số lượng/Quantity:.............xe ô tô/Automobile(s):

......xe hai bánh gắn máy/Motorcycle(s)

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

Ghi chú: Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

4. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of .......................

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

5. Giấy tạm nhập khẩu số/Number of permit for temporary import..... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of .......................

Số lượng/Quantity:.............xe ô tô/Automobile(s);

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

6. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of .......................

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

Ghi chú: Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

7. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of.......................

.............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

8. Giấy tạm nhập khẩu số/Number of permit for temporary import...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of...............................

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

9. Giấy tạm nhập khẩu số/Number of permit for temporary import ...... ngày/dated ............ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of .......................

............xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

Ghi chú: Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

BỊ CHÚ/OBSERVATION

Phụ lục tem rượu, bia, thuốc lá
Appendix on stamps of alcohol, beer and cigarettes

1. Phụ lục gồm các loại tem để quản lý 3 mặt hàng: rượu, bia, thuốc lá/The appendix comprises stamps for the management of 3 goods: alcohol, beer and cigarettes.

2. Số Số định mức miễn thuế được in trên mỗi tem/The Quota book number is printed on each stamp.

3. Số lượng tem mặt hàng rượu, bia, thuốc lá tại Phụ lục phù hợp với định lượng miễn thuế quy định tại điều ước quốc tế hoặc thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi Chính phủ nước ngoài hoặc định lượng tại Quyết định của Thủ tướng Chính phủ phê duyệt chủng loại và định lượng hàng hóa nhập khẩu miễn thuế theo Điều ước quốc tế/thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi chính phủ nước ngoài)/The quantity of stamps for the management of alcohol, beer and cigarettes in the Appendix is consistent with the duty-free quota stipulated in international treaties/agreements between the Government of Viet Nam and foreign non-government organizations or consistent with the quota stipulated in the Prime Minister's Decision approving the list and quota of duty-free imported goods according to international treaties/agreements between the Government of Viet Nam and foreign non-government organizations.

4. Các chủng loại tem/Types of Stamps:

a) Đối với mặt hàng rượu gồm các loại tem: 0,75 lít, 1,5 lít, 02 lít, 3 lít, 4,5 lít, 6 lít, 18 lít được đánh số thứ tự trên mặt tem từ 1 đến hết số lượng tem theo từng quý/Stamps for alcohol: includes types of 0,75 liters, 1,5 liters, 02 liters, 3 liters, 4,5 liters, 6 liters, 18 liters, numbered from 1 to the maximum number as quarterly allowed.

b) Đối với mặt hàng bia gồm các loại tem: 8 lít, 12 lít, 16 lít được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/ Stamps for beer: includes types of 8 liters, 12 liters, 16 liters, numbered from 1 to the maximum number as quarterly allowed.

c) Đối với mặt hàng thuốc lá gồm loại tem: 1 tút được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for cigarette: includes types of 01 carton, numbered from 1 to the maximum number as quarterly allowed.

5. Tem này chỉ có giá trị khi xuất trình cùng với Sổ định mức miễn thuế/This stamp is only valid when presented with the Quota book.

50

Mẫu số 02h5

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BỘ TÀI CHÍNH
MINISTRY OF FINANCE

SỔ ĐỊNH MỨC MIỄN THUÊ
QUOTA BOOK FOR DUTY FREE GOODS

Số sổ: ........................................CN/...................
Số quản lý: ........................................

Sổ cá nhân (Personal book)

HƯỚNG DẪN

1. Số định mức miễn thuế được sử dụng khi người được cấp sổ tự nhập khẩu, tạm nhập khẩu hay ủy quyền nhập khẩu, tạm nhập khẩu các hàng hóa vào Việt Nam.

2. Khi mất Sổ, người được cấp Sổ cần thông báo ngay cho Cục Hải quan tỉnh, thành phố nơi cấp Sổ.

3. Khi kết thúc nhiệm kỳ công tác, Sổ định mức miễn thuế này phải được gửi trả về Cục Hải quan tỉnh, thành phố nơi cấp Sổ.

4. Sổ này gồm 6 trang được đánh số từ trang 1 đến trang 6 (trừ trang bìa), được in trên khổ A5, trang bìa có màu da cam.

5. Sổ này kèm phụ lục tem rượu, bia, thuốc lá.

6. Bộ Tài chính in, phát hành, quản lý, sử dụng sổ định mức miễn thuế.

INSTRUCTION

1. The quota book is also used when the user of the quota book (the person to whom the quota book is issued) imports commodities by himself/herself or authorizes the other to import commodities into Viet Nam.

2. If the book is lost, the user is requested to inform immediately to the Provincial or Municipal Customs Department issues the book.

3. When completing the mission term, the user should return the quota book to the Provincial or Municipal Customs Department issues the book.

4. This book includes 6 pages, is numbered from 1 to 6 (except for the cover page) and printed on A5 size; the cover page is orange.

5 . This book is attached with stamps of alcohol , beer and cigarettes .

6. The Ministry of Finance prints, issues, manages and uses the quota book.

XÁC NHẬN CỦA CỤC HẢI QUAN TỈNH, THÀNH PHỐ
VỀ THÂN PHẠN VÀ TIÊU CHUẨN MUA HÀNG MIỄN THUÊ

Certification of the Provincial or Municipal Customs Department

Ông/bà: ............................................................. Mr/Mrs

Chức vụ: ......................................................................................................................................................................... Position:

Cơ quan: ..................................................... Mission:

Được hưởng ưu đãi theo Điều ước ....hoặc thỏa thuận.....từ ngày......... Enjoys the privileges and immunities under ............ date ...............

Chủng loại và định lượng được nhập khẩu, tạm nhập khẩu, mua hàng miễn thuế theo Điều ước/thỏa thuận/Quyết định của Thủ tướng Chính phủ phê duyệt chủng loại và định lượng hàng hóa nhập khẩu miễn thuế theo Điều ước quốc tế/thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi chính phủ nước ngoài gồm:

The list and quota of duty-free goods allowed to be imported, temporarily imported, purchased as stipulated in Treaties/Agreements/Prime Minister's Decisions approving the list and quota of duty-free imported goods according to International Treaties/Agreements between the Government of Viet Nam and foreign non-government organizations consist of:

..., ngày......tháng.......năm...... Cục trưởng Cục Hải quan tỉnh, thành phố Chief of Provincial or Municipal Customs Department

THEO DÕI ĐỊNH LƯỢNG MIỄN THUÉ MẶT HÀNG XE Ô TÔ, XE HAI BÁNH GẮN MÁY/THE QUOTA OF DUTY-FREE GOODS (AUTOMOBILE, MOTORCYCLE)

1. Giấy tạm nhập khẩu số/Number of permit for temporary import...... ngày/dated ........ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of...............................

Số lượng/Quantity:.............xe ô tô/Automobile(s);

............xe hai bánh gắn máy/Motorcycle(s). Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

2. Giấy tạm nhập khẩu số/Number of permit for temporary import...... ngày/dated........ của Cục Hải quan tỉnh, thành phố/Issued by Provincial or Municipal Customs Department of...............................

Số lượng/Quantity:.............xe ô tô/Automobile(s);

......xe hai bánh gắn máy/Motorcycle(s).

Đóng dấu treo của cơ quan Hải quan nơi cấp Giấy tạm nhập khẩu/Hanging seal of Customs Department By which the permit for temporary import was issued

Ghi chú: Cục Hải quan tỉnh, thành phố khi cập nhật thông tin Giấy tạm nhập khẩu tại trang này, thực hiện đóng dấu treo của đơn vị.

BỊ CHÚ/OBSERVATION

Phụ lục tem rượu, bia, thuốc lá
Appendix on stamps of alcohol, beer and cigarettes

1. Phụ lục gồm các loại tem để quản lý 3 mặt hàng: rượu, bia, thuốc lá/The appendix comprises stamps for the management of 3 goods: alcohol, beer and cigarettes.

2. Số Số định mức miễn thuế được in trên mỗi tem/The Quota book number is printed on each stamp.

3. Số lượng tem mặt hàng rượu, bia, thuốc lá tại Phụ lục phù hợp với định lượng miễn thuế quy định điều ước quốc tế hoặc thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi Chính phủ nước ngoài hoặc định lượng tại Quyết định của Thủ tướng Chính phủ phê duyệt chủng loại và định lượng hàng hóa nhập khẩu miễn thuế theo Điều ước quốc tế/thỏa thuận giữa Chính phủ Việt Nam với tổ chức phi chính phủ nước ngoài)/The quantity of stamps for the management of alcohol, beer and cigarettes in the Appendix is consistent with the duty-free quota stipulated in international treaties/agreements between the Government of Viet Nam and foreign non-government organizations or consistent with the quota stipulated in the Prime Minister's Decision approving the list and quota of duty-free imported goods according to international treaties/agreements between the Government of Viet Nam and foreign non-government organizations.

4. Các chủng loại tem/Type of Stamps:

a) Đối với mặt hàng rượu gồm các loại tem: 0,75 lít, 1,5 lít, 2 lít, 3 lít, 4,5 lít, 6 lít, 18 lít được đánh số thứ tự trên mặt tem từ 1 đến hết số lượng tem theo từng quý/Stamps for alcohol: includes typed of 0,75 liters, 1,5 liters, 2 liters, 3 liters, 4,5 liters, 6 liters, 18 liters, numbered from 1 to the maximum number as quarterly allowed.

b) Đối với mặt hàng bia gồm các loại tem: 8 lít, 12 lít, 16 lít được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for beer: includes typed of 8 liters, 12 liters, 16 liters, numbered from 1 to the maximum number as quarterly allowed.

c) Đối với mặt hàng thuốc lá gồm loại tem: 1 tút được đánh số thứ tự từ 1 đến hết số lượng tem theo từng quý/Stamps for cigarette: includes types of 1 carton, numbered from 1 to the maximum number as quarterly allowed.

5. Tem này chỉ có giá trị khi xuất trình cùng với Sổ định mức miễn thuế/This stamp is only valid when presented with the Quota book.

Mẫu số 02i

TÊN CƠ QUAN/TỔ CHỨC

Kính gửi: Cục Hải quan tỉnh, thành phố...

Căn cứ điểm c, điểm d khoản 1, khoản 8 Điều 5 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật Thuế xuất khẩu, thuế nhập khẩu được sửa đổi, bổ sung tại khoản 2 Điều 1 Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ.

Đề nghị Cục Hải quan tỉnh, thành phố ... cấp sổ định mức miễn thuế/bổ sung định lượng hàng hóa vào Sổ định mức miễn thuế cho ông/bà: ...

Giấy phép lao động hoặc văn bản có giá trị tương đương số: ..., ngày cấp .../.../...

Nơi cấp: ...

Có giá trị đến ngày: .../.../...

Cơ quan công tác...

(Tên cơ quan đại diện của tổ chức quốc tế ngoài hệ thống Liên hợp quốc/Cơ quan đại diện của tổ chức phi chính phủ)... kính đề nghị Cục Hải quan tỉnh, thành phố... thực hiện cấp Sổ định mức miễn thuế/bổ sung định lượng hàng hóa vào Sổ định mức miễn thuế cho ông/bà ... theo quy định hiện hành./.

ĐẠI DIỆN THEO PHÁP LUẬT CỦA CƠ QUAN/TỔ CHỨC (Ký, ghi rõ họ tên, đóng dấu nếu có)

Ghi chú: Mẫu này áp dụng đối với cá nhân quy định tại điểm c, điểm d khoản 1 Điều 5 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ.

Mẫu số 03a

Kính gửi: Tổng cục Hải quan.

Căn cứ khoản 22 Điều 16 Luật Thuế xuất khẩu, thuế nhập khẩu ngày 06 tháng 4 năm 2016.

Căn cứ Điều 20 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật Thuế xuất khẩu, thuế nhập khẩu và khoản 2 Điều 2 Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ sửa đổi, bổ sung một số điều của Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ.

Căn cứ Quyết định số ... ngày .../.../... của ... về việc phê duyệt kế hoạch nhập khẩu hàng hóa phục vụ an ninh/quốc phòng năm ...

Căn cứ Giấy phép nhập khẩu số ... ngày .../.../... của ...

Cơ quan... (1) đề nghị Tổng cục Hải quan miễn thuế hàng hóa nhập khẩu chuyên dùng phục vụ trực tiếp cho an ninh/quốc phòng, cụ thể như sau:

1. Tên doanh nghiệp nhập khẩu: ...

3. Tên hàng: ...

4. Số lượng: ...

5. Trị giá (tính bằng USD hoặc nguyên tệ): ...

6. Hàng hóa nhập khẩu thuộc mục: ..., phụ lục: ... Quyết định số ... ngày .../.../... của ...

7. Giấy phép nhập khẩu số ... ngày ... /.../...

8. Hợp đồng nhập khẩu số ... ngày ... /.../...

9. Hợp đồng ủy thác nhập khẩu/hợp đồng mua bán/hợp đồng cung cấp hàng hóa số ... ngày .../.../...

10. Nơi dự kiến đăng ký tờ khai hải quan (ghi rõ tại Chi cục thuộc Cục Hải quan): ...

Cơ quan... (1) đề nghị Tổng cục Hải quan miễn thuế đối với lô hàng nêu trên./.

Doanh nghiệp nhập khẩu;

Ghi chú:

(1) Tên cơ quan đề nghị (Bộ Công an/Bộ Quốc phòng hoặc đơn vị được ủy quyền/phân cấp) Hồ sơ gửi kèm công văn này gồm:

Giấy phép nhập khẩu: 01 bản chính;

Hợp đồng nhập khẩu hàng hóa: 01 bản chụp;

Hợp đồng ủy thác nhập khẩu/hợp đồng mua bán/hợp đồng cung cấp hàng hóa: 01 bản chụp;

Các tài liệu, chứng từ khác có liên quan (nếu có); 01 bản chụp.

Mẫu số 04

DANH MỤC HÀNG HÓA ĐỀ NGHỊ MIỄN THUÊ ĐỂ PHỤC VỤ ĐẦM BAO AN SINH XÃ HỘI, KHẮC PHỤC HẬU QUẢ THIÊN TAI, THẢM HỌA, DỊCH BỆNH VÀ CÁC TRƯỜNG HỢP ĐẶC BIỆT KHÁC

(Kèm theo công văn số ... ngày ... của ....)

1. Tên tổ chức/cá nhân xuất khẩu, nhập khẩu: ...

2. Mã số thuế: ...

3. CMND/Căn cước công dân/ Hồ chiếu số...

Ngày cấp: .../.../...

5. Địa chỉ: ...

7. Tên chương trình, dự án (nếu có): ...

8. Địa điểm thực hiện chương trình, dự án (nêu có): ...

9. Dự kiến xuất khẩu, nhập khẩu tại cơ quan hải quan: ...

10. Thời gian dự kiến xuất khẩu, nhập khẩu hàng hóa miễn thuế...

11. Thời gian dự kiến kết thúc việc xuất khẩu, nhập khẩu hàng hóa miễn thuế ...

12. Nội dung về hàng hóa dự kiến xuất khẩu, nhập khẩu:

Ghi chú:

(1) Số ngày Hợp đồng xuất khẩu, hợp đồng nhập khẩu, vận đơn hoặc các chứng từ khác có liên quan.

Mẫu số 05

V/v thông báo Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu

Kính gửi: Cơ quan hải quan ... (4)

Tên tổ chức/cá nhân: ... (3)

Mã số thuế: ...

Nơi cấp: ... Quốc tịch: ...

Địa chỉ: ...

Lĩnh vực hoạt động: ...

Lý do miễn thuế: (ghi cụ thể đối tượng miễn thuế, cơ sở xác định đối tượng miễn thuế) ...

Nay, ... (3) thông báo Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu của:

Dự án đầu tư ...

Ngành nghề đầu tư: ...

Địa bàn đầu tư: ...

Hạng mục công trình: ...

(Nếu xuất khẩu, nhập khẩu hàng hóa cho toàn bộ dự án thì không cần ghi chi tiết hạng mục công trình)

Theo Giấy chứng nhận đăng ký đầu tư, Giấy chứng nhận đăng ký đầu tư điều chỉnh hoặc văn bản của cơ quan đăng ký đầu tư có thẩm quyền trong trường hợp không phải thực hiện cấp Giấy chứng nhận đăng ký đầu tư ... số ... ngày ... được cấp bởi ...

Thời gian dự kiến xuất khẩu, nhập khẩu từ ... đến ...

Các giấy tờ kèm theo gồm:

02 Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu, 01 phiếu theo dõi, trừ lùi (trường hợp thông báo Danh mục miễn thuế bằng giấy); trường hợp thông báo Danh mục miễn thuế trên Hệ thống xử lý dữ liệu điện tử của cơ quan hải quan (tổ chức/cá nhân nêu rõ số ... ngày ... Danh mục miễn thuế đã được thông báo trên Hệ thống).

Các chứng từ làm cơ sở xác định hàng hóa xuất khẩu, nhập khẩu miễn thuế theo quy định tại khoản 3 Điều 30 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 được sửa đổi, bổ sung tại khoản 13 Điều 1 Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ.

Tổ chức/cá nhân... (3) cam kết xuất khẩu, nhập khẩu hàng hóa đúng mục đích đã được miễn thuế.

Đề nghị Cơ quan hải quan... (2) tiếp nhận thông báo Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu cho tổ chức/cá nhân ..../

Nơi nhận: Như trên; Lưu: ... NGƯỜI ĐẠI DIỆN THEO PHÁP LUẬT CỦA TỔ CHỨC/CÁ NHÂN (hoặc người được ủy quyền) (Ký, ghi rõ họ tên, đóng dấu)

Ghi chú:

(1) Đối với cá nhân: Bỏ trồng

(4) Ghi tên cơ quan hải quan nơi tiến nhân thông báo Danh mục miễn thuế.

(3) Ghi tên tổ chức/cá nhân thông báo Danh mục miễn thuế.

Mẫu số 06

DANH MỤC
HÀNG HÓA MIỄN THUẾ DỰ KIẾN XUẤT KHẨU, NHẬP KHẨU

Số: ... ngày ...

1. Tên tổ chức/cá nhân: ...

Mã số thuế: ...

2. Địa chỉ trụ sở tổ chức/cá nhân:...

3. Tên dự án đầu tư...

4. Địa điểm thực hiện dự án...

5. Giấy chứng nhận đăng ký đầu tư, Giấy chứng nhận đăng ký đầu tư điều chỉnh hoặc văn bản của cơ quan đăng ký đầu tư có thẩm quyền trong trường hợp không phải thực hiện cấp Giấy chứng nhận đăng ký đầu tư ... số ... ngày ... được cấp bởi ...

6. Ngày bắt đầu nhập khẩu:... Ngày bắt đầu sản xuất:...

Số, ngày công văn thông báo ngày bắt đầu sản xuất (1) ...

7. Thông báo tại cơ quan hải quan...

8. Thời gian dự kiến kết thúc xuất khẩu, nhập khẩu hàng hóa miễn thuế:...

Ngày ... tháng ... năm..
CƠ QUAN HẢI QUAN TIẾP NHẬN

Ghi chú:

Trường hợp thông báo Danh mục hàng hóa miễn thuế bằng giấy, cơ quan hải quan làm thủ tục tiếp nhận ghi số, ngày Danh mục hàng hóa miễn thuế theo số, ngày ghi trong Sổ theo dõi tiếp nhận.

"Đối với trường hợp miễn thuế 05 năm."

PHIÊU THEO DỐI,
TRỪ LÙI HÀNG HOÁ MIỄN THUÊ XUẤT KHẨU, THUÊ NHẬP KHẨU

1. Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu số... ngày... tháng ... năm...

2. Tên tổ chức/cá nhân...

Mã số thuế: ...

Số điện thoại: ... Số Fax: ...

3. Địa chỉ trụ sở tổ chức/cá nhân: ...

4. Tên dự án đầu tư: ...

CƠ QUAN HẢI QUAN
TIẾP NHẬN PHIÊU THEO DỐI TRỪ LÙI

(Ký ghi rõ họ tên, đóng dấu)

Ghi chú:

Đối với trường hợp thông báo Danh mục miễn thuế bằng giấy.

Cơ quan hải quan nơi tiếp nhận phiếu theo dõi trừ lùi ghi các tiêu chí tại các mục 1, 2, 3, 4, tờ số/tổng số tờ. (Trường hợp Phiếu theo dõi trừ lùi gồm nhiều tờ, cơ quan hải quan đóng dấu treo lên tất cả các tờ).

Cơ quan hải quan nơi làm thủ tục xuất khẩu, nhập khẩu hàng hóa ghi số liệu các cột từ 1 đến 7 của Phiếu theo dõi trừ lùi.

Khi tổ chức/cá nhân đã xuất khẩu, nhập khẩu hết hàng hóa theo Danh mục đã thông báo, Chi cục Hải quan nơi làm thủ tục cuối cùng xác nhận lên bản chính "đã xuất khẩu/nhập khẩu hết hàng hóa miễn thuế" và gửi 01 bản sao y bản chính cho Cục Hải quan nơi tiếp nhận thông báo Danh mục hàng hóa miễn thuế dự kiến xuất khẩu, nhập khẩu.

Mẫu số 08

V/v đề nghị giảm thuế xuất khẩu/nhập khẩu

Kính gửi: ... (2)

1. Tên tổ chức/cá nhân: ...

2. Mã số thuế: ...

Số điện thoại: ... Số Fax:...

3. Địa chỉ trụ sở...

4. Nội dung đề nghị ...

5. Lý do đề nghị giảm thuế... (3)

6. Thông tin về tiền thuế đề nghị giảm:

Tổng số tiền thuế đề nghị giảm bằng chữ...

Hồ sơ, tài liệu kèm theo ... (4)

Tổ chức/cá nhân... cam đoan nội dung khai trên là đúng và chịu trách nhiệm trước pháp luật về những nội dung đã khai./.

NGƯỜI NÔP THUÊ hoặc ĐẠI DIỆN THEO PHÁP LUẬT
CỦA NGƯỜI NÔP THUÊ (hoặc người được ủy quyền)

Lưu... (Ký, ghi rõ họ tên, đóng dấu)

Ghi chú:

Đối với cá nhân: Bỏ trống.

(4) Tên cơ quan hải quan tiếp nhận hồ sơ giảm thuế.

Liệt kê tên loại tài liệu kèm theo.

Mẫu số 09

Số .../... V/v đề nghị hoàn thuế ..

..., ngày... tháng... năm...

Kính gửi: ... (2) (Tên cơ quan có thẩm quyền hoàn thuế)

I. Thông tin về tổ chức/cá nhân đề nghị hoàn thuế:

1. Tên người nộp thuế: ...

I

Mã số thuế:

CMND/Căn cước công dân/Hộ chiếu số: ... Ngày cấp:..../...../.....Nơi cấp:....

Địa chỉ: ...

2. Tên người được ủy quyền/tổ chức nhận ủy thác: ...

I

Mã số thuế:

CMND/Căn cước công dân/Hộ chiếu số: ... Ngày cấp: .../.../... Nơi cấp: ...

Địa chỉ: ...

II. Nội dung đề nghị hoàn trả khoản thu ngân sách nhà nước

1. Thông tin về tiền thuế đề nghị hoàn trả:

Đơn vị tiền: VNĐ

(Bằng chữ:...)

2. Lý do đề nghị hoàn thuế: ... (3)

3. Thông tin về hàng hóa đề nghị hoàn thuế:

3.1. Thực hiện thanh toán qua Ngân hàng:

☐ Có, số chứng từ thanh toán: .............

Không.

3.2. Hàng hóa chưa qua sử dụng, gia công, chế biến

☐ Không

3.3. Đối với máy móc, thiết bị, dụng cụ, phương tiện vận chuyển của các tổ chức, cá nhân được phép tạm nhập, tái xuất

a) Thời gian sử dụng và lưu lại tại Việt Nam:

b) Tỷ lệ mức khấu hao, phân bổ trị giá hàng hóa:

c) Thực hiện theo hình thức thuê

☐ Không

d) Giá tính thuế nhập khẩu tính trên giá đi thuê, đi mượn: (4)

4. Hình thức hoàn trả

4.1. Bù trừ cho số tiền thuế, thu khác còn nợ (cột 9) thuộc tờ khai hải quan số... ngày...

4.2. Bù trừ vào số tiền thuế phải nộp (cột 10) thuộc tờ khai hải quan số... ngày...

4.3. Hoàn trả trực tiếp (cột 11):

Số tiền hoàn trả: Bằng số ...

Bảng chữ...

Trong đó:

☐ Chuyển khoản: Tài khoản số: ... Tại Ngân hàng (Kho bạc nhà nước)...

☐ Tiền mặt: Nơi nhận tiền hoàn thuế: Kho bạc Nhà nước ...

Hồ sơ, tài liệu kèm theo... (5)

Tổ chức/cá nhân cam đoan số liệu khai trên là đúng và chịu trách nhiệm trước pháp luật về những số liệu đã khai./.

Họ và tên:... Chứng chỉ hành nghề số:...

Ghi chú:

Đối với cá nhân: Bò trống

(4) Tên cơ quan có thẩm quyền hoàn thuế.

Ghi rõ lý do và điều khoản văn bản quy phạm pháp luật áp dụng.

Trường hợp máy móc, thiết bị, dụng cụ, phương tiện vận chuyển của các tổ chức, cá nhân được phép tạm nhập, tái xuất khi tạm nhập giá tính thuế nhập khẩu được tính trên giá đi thuê, đi mượn thì không thuộc các trường hợp được hoàn thuế.

Liệt kê tài liệu kèm theo.

Mẫu số 9a

Kính gửi: ............ (2)

I. Thông tin về tổ chức/cá nhân đề nghị không thu thuế

1. Tên người nộp thuế: ...

Mã số thuế:

CMND/Căn cước công dân/Hộ chiếu số... Ngày cấp: .../.../... Nơi cấp: ... Quốc tịch: ...

Địa chỉ: ...

2. Tên người được ủy quyền/tổ chức nhận ủy thác:...

Mã số thuế:

CMND/Căn cước công dân/Hộ chiếu số: ... Ngày cấp: ..../..../.... Nơi cấp:.....

Địa chỉ: ...

II. Thông tin về hàng hóa đề nghị không thu thuế

1. Số tờ khai: ... ngày ... tháng... năm... Nơi đăng ký tờ khai: ...

Tên hàng, mô tả hàng hóa: ...

Trị giá...

2. Thực hiện thanh toán qua ngân hàng:

☐ Có, số chứng từ thanh toán: ............

☐ Không.

3. Hàng hóa chưa qua sử dụng, gia công, chế biến

Có

☐ Không

4. Đối với máy móc, thiết bị, dụng cụ, phương tiện vận chuyển của các tổ chức, cá nhân được phép tạm nhập, tái xuất thuộc trường hợp hoàn thuế nhưng người nộp thuế chưa nộp thuế

a) Thời gian sử dụng và lưu lại tại Việt Nam:

b) Tỷ lệ mức khấu hao, phân bổ trị giá hàng hóa:

c) Thực hiện theo hình thức thuê

☐ Không

d) Giá tính thuế nhập khẩu tính trên giá đi thuê, đi mượn: (3)

□C6

☐ Không.

III. Thông tin về số tiền thuế đề nghị không thu

1. Thông tin về tiền thuê

(Bằng chữ: ...)

2. Lý do đề nghị không thu thuế... (1)

3. Hồ sơ, tài liệu kèm theo: ... (5)

Tổ chức/cá nhân cam đoan thông tin khai trên là đúng và chịu trách nhiệm trước pháp luật về những thông tin đã khai./.

Ghi chú:

" Đối với cá nhân: Bỏ trứng,

"14. Tên cơ quan có thẩm quyền xử lý không thu thuế."

Trường hợp máy móc, thiết bị, dụng cụ, phương tiện vận chuyển của các tổ chức, cá nhân được phép tạm nhập, tái xuất khi tạm nhập giá tính thuế nhập khẩu được tính trên giá đi thuê, đi mượn thì không thuộc các trường hợp được hoàn thuế, không thu thuế. (4)

" Ghi rõ lý do và điều khoản văn bản quy phạm pháp luật áp dụng. Trường hợp đề nghị không thu thuế đối với hàng hóa xuất khẩu, nhập khẩu thuộc đối tượng hoàn thuế nhưng người nộp thuế chưa nộp thuế thì phải ghi rõ vào mục này.

Mẫu số 10

BÁO CÁO TÍNH THUÊ NGUYÊN LIỆU, VẬT TƯ ĐỀ NGHỊ HOÀN THUÊ NHẬP KHẨU
(Kèm theo công văn đề nghị hoàn thuế số .... ngày ....)

Tên người nộp thuế: ...

Mã số thuế: ... Địa chỉ: ...

Số, ngày Hợp đồng nhập khẩu: ... Số, ngày Hợp đồng xuất khẩu: ...

Mẫu số 11

DANH SÁCH CÁ NHÂN/HỘ GIA ĐÌNH, HỘ KINH DOANH ĐẦU TƯ, TRÒNG SẢN PHẨM NÔNG SẢN
TẠI TỈNH ...... CỦA CAMPUCHIA TIẾP GIÁP TỈNH ... BIÊN GIỚI CỦA VIỆT NAM NĂM .....

(1) Nơi thường trú hoặc nơi tạm trú theo quy định tại Nghị định số 31/2014/NĐ-CP ngày 18 tháng 4 năm 2014 của Chính phủ và văn bản sửa đổi, bổ sung; thay thế (nếu có).

Mẫu số 12

QUYẾT ĐỊNH
Về việc giảm thuế đối với hàng hóa xuất khẩu/nhập khẩu

CỤC TRƯỞNG CỤC HẢI QUAN TỈNH, THÀNH PHỐ... (1)

Căn cứ Điều 18 Luật Thuế xuất khẩu, thuế nhập khẩu ngày 06 tháng 4 năm 2016;

Căn cứ Điều 32 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật Thuế xuất khẩu, thuế nhập khẩu được sửa đổi, bổ sung tại khoản 16 Điều 1 Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ;

Căn cứ...;

Căn cứ hồ sơ đề nghị giảm thuế của (Tên người nộp thuế, mã số thuế, địa chỉ)...;

Theo đề nghị của...

QUYẾT ĐỊNH:

Điều 1. Giảm số tiền thuế phải nộp đối với hàng hóa xuất khẩu/nhập khẩu của (Tên/Địa chỉ người nộp thuế, mã số thuế, thuốc tờ khai/quyết định ấn định thuế số... ngày...) như sau:

Bằng chữ: ...

Điều 2. Quyết định này có hiệu lực kể từ ngày ký. (Tên người nộp thuế); (các đơn vị có liên quan của cơ quan hải quan) chịu trách nhiệm thi hành Quyết định này./.

Nơi nhận: Như Điều 2; Tên VT NGƯỜI RA QUYẾT ĐỊNH (Ký, ghi rõ họ tên, chức vụ và đóng dấu)

Ghi chú:

(1) Trường hợp giảm thuế trong thông quan thuộc thẩm quyền của Chi cục trưởng Chi cục Hải quan: Ghi "Chi cục trưởng Chi cục Hải quan..."