In the past time, the Ministry of Finance has received a number of complaints about provincial / municipal Customs Departments and enterprises in implementing the Law on Export Tax and Import Tax No. 107/2016 / QH13, Decree No. 134/2016 / ND-CP dated 01/9/2016 and guiding documents of the Ministry of Finance and the General Department of Customs. To deal with problems, the Ministry of Finance has issued Official Letter 7778 / BTC-TCHQ guiding the implementation of some related contents.

Regarding the application of duty-free quotas for export and import goods: The Ministry of Finance said that pursuant to Article 16 of the Law on Export and Import Duties No. 107/2016 / QH13, Decree No. 134 / 2016 / ND-CP (Guiding the Law on Export Tax and Import Tax), tax exemption for gifts and presents specified in Article 8, tax exemption for goods not for commercial purposes as prescribed in Article 8. Clause 1, Article 27, and tax exemption for import goods sent via express delivery service specified in Clause 2, Article 29 of Decree No. 134/2016 / ND-CP shall apply to each import or export.
Regarding the management of taxes on re-imported goods for recycling: Pursuant to Point c, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13, Clause 2, Article 13 of Decree No. 134/2016. / ND-CP and Clause 5, Article 47 of Decree No. 08/2015 / ND-CP dated 21/01/2015, in cases where enterprises re-import goods have been exported for recycling, If the enterprise has registered the recycling period with the customs office but not more than 275 days after the re-import. Past the registered recycling period, enterprises have not yet re-exported, they shall comply with the provisions of tax law.
Regarding the tax treatment of imported goods for processing after the expiration of the processing contract: According to Clause 6, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13; Point f of Clause 1 of Article 10 of Decree No. 134/2016 / ND-CP, Article 64 of Circular No. 38/2015 / TT-BTC dated March 25, 2015, taxpayers shall carry out customs procedures for handling raw materials, Excess material in accordance with Article 64 of Circular 38/2015 / TT-BTC.
The results of processing are not subject to tax exemption and tax exemptions, tax declaration and payment, handling results of tax exemptions, not subject to tax, shall be exempted or exempted from tax according to regulations.
Regarding the special consumption tax on goods temporarily imported for re-export as from 1 September 2016: Pursuant to the provisions at Point e, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 , Point c, Clause 2, Article 3 of the Law on Special Consumption Tax No. 27/2008 / QH12, Clauses 1 and 3, Article 6 of Decree No. 108/2015 / ND-CP of October 28, Re-export within the time limit specified at Point e, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13, which are not subject to the special consumption tax within the time limit for temporary import for re-export.
Upon expiry of the time limit for temporary import for re-export but not yet re-exported, the special consumption tax shall be paid according to regulations and when re-exported, the special consumption tax shall be reimbursed under Article 6 of Decree No. 108/2015 / ND-CP.
On value added tax, environmental protection tax on goods imported for the production of export goods:
- Regarding value added tax: Pursuant to the provisions of Clause 20, Article 5 of the VAT Law No. 13/2008 / QH12, Clause 2, Article 12 of Decree No. 134/2016 / ND-CP; In the case where the taxpayer imports raw materials and materials for the production of export goods in accordance with the provisions of Articles 12 and 31 of Decree No. 134/2016, Circular 219/2013 / TT-BTC of December 31, / ND-CP shall be exempt from import tax and not subject to value added tax; In cases where they fail to meet the provisions of Article 12 and Article 31 of Decree No. 134/2016 / ND-CP, they shall not be exempt from import tax and must pay value added tax according to regulations.
- Regarding the environmental protection tax: Pursuant to Article 9 of the Export Tax and Import Tax Law No. 107/2016 / QH13, Article 2 of Circular No. 159/2012 / TT-BTC dated 28 September 2012, Materials imported for the production of export goods must declare and pay environmental protection taxes according to regulations.
Regarding tax policies for imported goods which do not meet the requirements of Article 12 and Article 36 of Decree 134/2016 / ND-CP: Pursuant to Article 36 of Decree No. 134/2016 / ND-CP, Organizations and individuals that import goods for production and business but have already exported their refundable imported products shall meet the requirements of Article 36 of Decree No. 134/2016 / ND-CP; In cases where the provisions of Article 36 of Decree No. 134/2016 / ND-CP are not satisfied, import tax shall not be refunded.
Regarding the declaration of type in case of importing goods but failing to satisfy the provisions of Article 12 of Decree No. 134/2016 / ND-CP: Code A12 - Importing production.
The foregoing is the guidance of the Ministry of Finance on problems arising from the date of 01/09/2016 as prescribed in the Law on Export Tax and Import Tax No. 107/2016 / QH13 and Decree No. 134 / 2016 / ND-CP.