This circular provides guidance on the handling of special consumption tax (SCT) for goods that have been exported but must be re-imported into Vietnam due to certain reasons, specifying exemption from SCT upon re-importation and requiring declaration and payment of tax when sold in the domestic market.
Đối tượng áp dụng
Economic entities with goods that have been exported but must be re-imported back to Vietnam
Các điểm cốt lõi
- Goods that have been exported and are now being re-imported for force majeure reasons do not need to pay SCT upon re-importation (Conditions and procedures as per Circular No. 172/1998/TT-BTC)
- When goods re-imported are consumed in the domestic market, economic entities must declare and pay SCT
- Authority for handling exemption from SCT when re-importing is carried out according to the provisions of Circular No. 172/1998/TT-BTC
- "Do goods that have been exported but must be re-imported due to force majeure reasons qualify for exemption from SCT?"
- "Yes, goods re-imported due to force majeure will be exempt from SCT according to the provisions of this circular."
- "What are the procedures for requesting exemption from SCT when re-importing?"
- "effectiveness"
🌐 Tác động xã hội từ văn bản này
- Helps businesses reduce financial burdens when they must re-import exported goods due to force majeure.
- Facilitates the circulation of goods, preventing situations where goods remain stuck abroad and cannot be sold in the domestic market.
- Enables state management agencies to easily monitor and collect SCT when re-imported goods are consumed on the domestic market.
❓ Câu hỏi thường gặp
Do goods that have been exported but must be re-imported due to force majeure reasons qualify for exemption from SCT?
Yes, goods re-imported due to force majeure will be exempt from SCT according to the provisions of this circular.
What are the procedures for requesting exemption from SCT when re-importing?
Procedures and conditions for requesting exemption from SCT upon re-importation are carried out according to the provisions of Circular No. 172/1998/TT-BTC.
When goods that have been exported but must be re-imported due to force majeure reasons are sold in the domestic market, do businesses need to pay SCT?
Yes, when goods re-imported are sold on the domestic market, businesses must declare and pay SCT.
Which authority handles the exemption from SCT when re-importing?
Authority for handling exemption from SCT upon re-importation is carried out according to the provisions of Circular No. 172/1998/TT-BTC.
When does this circular take effect?
This circular does not specify a start date but applies to cases of re-importing goods that have been exported.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8821/TC-CST ON AUGUST 22, 2003
REGARDING THE TREATMENT OF VALUE-ADDED TAX FOR REIMPORTED GOODS
Respected: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
Pursuant to the provisions of Decrees No. 54/CP dated August 28, 1993, No. 94/1998/NĐ-CP dated November 17, 1998, and No. 84/1998/NĐ-CP dated October 12, 1998 of the Government, and Circulars No. 168/1998/TT-BTC dated December 21, 1998, and No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance, the Ministry of Finance hereby guides the treatment of value-added tax for goods that have been exported but must be reimported into Vietnam due to certain reasons as follows:
Goods that have been exported but are required to be re-imported into Vietnam due to specific circumstances shall not be subject to value-added tax upon re-importation. The conditions, procedures, and documentation for the exemption from value-added tax, as well as the authority to exempt such taxes, shall be uniformly applied in accordance with the provisions of item k, point 1, point 2, section I, part E of Circular No. 172/1998/TT-BTC dated December 22, 1998 and Circular No. 151/1999/TT-BTC dated December 30, 1999 issued by the Ministry of Finance. When these goods are sold on the domestic market, entities must declare and pay value-added tax.
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