Preferential import tax

(16:44 - 02/07/2010)(Lượt xem: 554)

Investors have investment projects in the fields or geographical areas entitled to investment incentives for preferential import duties for goods imported under the provisions of the law on export tax, import tax

Subjects tax exemption

- Goods imported to create fixed assets of the project investment promotion provisions in List A, List B or Zone 1, Zone 2

- Raw materials, materials and components imported for production of projects on the list of areas especially investment promotion provisions in List A and List B or Zone 1 or in the field of production flexibility spare parts mechanical, electrical and electronic products are exempt from import tax within 5 (five) years from the start of production.

- Raw materials, materials, semi-finished products which can not be imported for production for production of the project on the list B; semi-finished products which can not be imported for production for production of the project in List A or in an area exempt from import tax within 5 (five) years from the start of production.

Objects are considered tax-free

Goods for export and import of the following circumstances shall be considered for exemption - imported goods are specialized in direct service of national defense, security, education and training, scientific research is considered exempt from import tax according to the list of goods imported by the Ministry of Finance agreed with the ministries, sectors related regulations.

- Goods being gifts, gifts, samples of organizations, foreign individuals to organizations and individuals Vietnam or vice versa shall be considered in the exemption level.

- Goods imported for sale in duty free shops for the exit, entry and other objects in accordance with the Government, including goods and promotional goods to the foreign trials be provided free included charges for goods sold at duty free shops.

Objects are considered tax reduction

- Goods for export and import are in the process of supervision of the customs authorities are damaged, loss of agencies or organizations competent inspection, certification will be considered for tax reduction corresponding rate loss of actual goods. Customs authorities based on the quantity of loss and the rate of loss of actual goods inspection was, to consider the certified tax reduction

Tax refund for export, import tax in the following cases:

- Imported goods have to pay import tax but also storage, demurrage at the gate and are subject to supervision by the customs authorities, be re-exported to foreign countries. - Goods for export, import export tax, import tax, but not for export, import.

- Goods have to pay export tax, import tax, but the actual export or import less.

- Goods imported for manufacturing export goods if the import tax reimbursement shall be equivalent to the rate of actual product exports.

- Goods have to pay import tax and then exported in the following cases:

- Goods imported for delivery, sold overseas through agents in Vietnam;

- Goods imported for sale to other facilities of foreign airlines on international routes through Vietnam and port facilities in Vietnam on international routes as prescribed by the Government.

- Goods temporarily imported for re-export or goods temporarily imported for re-export business in the goods temporarily imported for re-export, goods temporarily exported for re-import and import goods entrusted to the State then re-exported outside the import tax, export tax.

- Goods exported but not imported back to Vietnam will be considered for tax reimbursement for export and not have to pay import tax. - Goods imported for re-export but returned home in a foreign country or re-exported to third countries shall be considered for refund of import tax already paid corresponding to the actual quantity re-exported and not tax exports.

- Machinery, equipment, tools, means of transport organizations and individuals are allowed to temporarily import for re-export (including export loan garlic) to carry out investment projects, construction, installing, for production, the import declaration to import tax as prescribed, when re-exported out of Vietnam will be refunded import tax. Import tax refund is determined on the basis of the value of using the remainder of the re-export of goods calculated using time, saved in Vietnam. Where the goods have expired will not be using tax return.

- Goods exported, imported via postal service, express delivery companies international business that services paid on behalf of owners in the goods delivered but not for the recipient must re-export, re-enter or where the goods confiscated, destroyed in accordance with the law shall be refunded the amount of tax paid.

- Where there is confusion in the declaration, tax calculation, tax (including tax payers and customs authorities) will be refunded the amount of tax overpaid, if the confusion that occurs within 365 (three hundred six five) days and earlier, from the date of the existing confusion.

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