The order of execution

Step 1 : Taxpayers register the List of exported and imported goods according to the time and place of registration according to regulations.

Specifically: Taxpayers must register for the List of tax-free export and import goods (according to form No. 13/DKDMMT/TXNK Appendix VI issued with Circular No. 38/2015/TT-BTC dated March 25 /2015) before carrying out procedures for export and import of goods for cases subject to tax exemption as prescribed in Clause 1, Article 104 of Circular No. 38/2015/TT-BTC dated March 25, 2015;

Place of registering the List: Customs Department of the province or city where the investment project is implemented, for projects that can be determined by the Customs Department where the investment project is implemented or the Customs Department of the province or city where the head office is located. For projects where the Customs Department where the investment project will be implemented cannot be identified or the Customs Department of the nearest province or city for provinces or cities without a customs agency.

In case the Customs Department of a province or city manages Customs for a number of provinces, in addition to the unit registering the above List, the Director of the Customs Department of the province or city shall consider and decide to assign the Customs Branch to manage customs. Authorities in the province where the investment project is located shall register the List of tax-free imported goods for projects in that province.

Step 2 : The customs authority is responsible for receiving, checking documents and registering the List of tax-free goods.

How to perform:

– Organizations and individuals register for the tax exemption list through the system (except for cases where the tax exemption list registration through the system has not yet been done);

Submit application for tax exemption list registration directly at the customs office;

Ingredients and quantity of documents:

* Document components:
a) Official dispatch requesting registration of the List of tax-free imported goods, clearly stating the number of goods and reason for requesting tax exemption according to the form issued with Circular No. 38/2015/TT- BTC dated March 25, 2015 (form No. 14/CVĐKDMMT/TXNK Appendix VI): submit 01 original copy;
b) List of exported and imported goods exempt from tax (in case the list cannot be registered on the system): submit 02 originals together with 01 reconciliation monitoring slip (according to form No. 15/PTDTL/ Import Export Appendix VI issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015); in there:

The list of tax-free imported goods suitable to the industry, investment field, objectives, scale of the project and the reconciliation monitoring sheet are built once for the whole project, or built for each implementation phase. shows the project, each work item of the project (if the Investment Certificate issued by a competent authority or economic and technical justification, scientific and technical documents of the project, etc. shows the project). The project is implemented in each phase or each construction item), or built in each combination or line if the goods are a combination system of equipment and machinery lines.

In case the List registered for the whole project or for each phase, for each item, construction, complex, line has errors or needs to be changed, the customs declarant can amend it with the condition that there must be Papers and documents submitted to the customs authority before the time of importing goods to prove that the additions and adjustments are appropriate to the needs of the project.

Number of documents: 01 set

Resolution deadline:

03 working days from the date of receiving the dossier, the customs authority will issue a written response (clearly stating the reason) in case the dossier is incomplete.

Within 10 working days from the date of receipt of the dossier, the customs authority will check and compare the documents and vouchers in the dossier:
– In case it is discovered that the goods are not subject to tax exemption according to regulations If you do not register for the List of tax-free export and import goods, send a written response to the enterprise.
In case a project is discovered in a field or area with investment incentives but the goods in the List of tax-free export and import registration do not match the project’s objectives and scale, then guide and notify the business. Know how to readjust the List of tax-free export and import goods;
– In case there is not enough basis to determine that the goods are not subject to tax exemption according to point a.1 above, accept the self-declaration content of the list registrant, enter it in the monitoring book, and affix a confirmation stamp. Include 02 copies of the List of tax-free exports and imports and 01 copy of the reconciliation monitoring sheet (give the taxpayer 01 copy of the List of tax-free exports and imports and 01 copy of the reconciliation monitoring sheet for Present to the customs authority performing deductions when carrying out customs procedures for actual exported and imported goods and the customs authority where the issue is issued shall store 01 copy of the List of tax-free exported and imported goods) according to regulations in case of registration of paper list;
– In case at the time of registration of the List of tax-exempt goods there is not enough basis to determine that the goods meet the conditions specified in Points a and c, Clause 7, Article 103, the customs authority where the List is registered shall record Pay attention to the List and reconciliation monitoring sheet to perform inspection and comparison when importing or perform post-customs clearance inspection;
– Comment and make notes on the List of tax-exempt goods about the level of inspection results of the list registration dossier so that the Customs Branch where export and import procedures are carried out can check and compare when importing. or to organize post-customs clearance inspection.

Subjects carrying out administrative procedures: Organizations and individuals.

Agencies carrying out administrative procedures:
a) Agencies with decision-making authority: Customs Department of provinces and cities;
b) Authorized or decentralized competent authority or person (if any): The Customs Department selects a unit capable of registering the List of tax-free exported and imported goods.
c) Agency directly implementing administrative procedures: Provincial or city Customs Department or selected unit;
d) Coordinating agency (if any): None.

Results of implementing administrative procedures:

Electronic: issue general management code, enter processing result information into the system, and give feedback to the business.

Manually: Stamp confirmation on the List, reconciliation monitoring sheet, written response to reason for not registering the list.

Fees and charges: None

Name of application form and declaration form: Forms issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015.

Form No. 14/CVĐKDMMT/TXNK – Official dispatch registering the List of tax-exempt goods imported to create fixed assets;

Form No. 13/DKDMMT/TXNK – List of goods exempt from export and import tax;

Form No. 15/PTDTL/TXNK – Reduction monitoring sheet for imported goods under import tax-free investment projects.

Requirements and conditions for carrying out administrative procedures: This procedure applies to cases where tax-exempt export and import goods must register for the tax-exempt list as prescribed in Clause 1, Article 104 of Circular No. 38. /2015/TT-BTC dated March 25, 2015.

Legal basis of administrative procedures:

Law on export tax and import tax No. 45/2005/QH11 dated June 14, 2005;

Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of articles of the Law on Export Tax and Import Tax;

Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amended and supplemented a number of articles in Circular 38/2015/TT-BTC dated March 25, 2015 on customs procedures ; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.