Temporary exportation procedures

Temporary exportation procedures   1. Customs dossier: a) The ATA carnet issued by VCCI according to the form in Appendix I enclosed herewith; b) The license for temporary exportation of goods and the notice of inspection results as prescribed by law: 01 original. The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy; c) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: [...]

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Procedures for return of ATA carnets

Procedures for return of ATA carnets   1. An application for return of ATA carnet includes: a) The used ATA carnet (including all of unused counterfoils and vouchers), or the replacement ATA carnet and the former ATA carnet (including all of unused counterfoils and vouchers) in the case prescribed in Point d Clause 4 Article 9 hereof, or the unused ATA carnet (including all of issued counterfoils and vouchers): 01 original; b) Documents proving the termination of temporary admission in case of goods [...]

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Cases of termination of temporary admission

Cases of termination of temporary admission   1. Procedures for re-exportation or re-importation of temporarily admitted goods have been completed (including the cases where the goods are placed in a bonded warehouse or free trade zone). Evidence of re-exportation or re-importation of goods: a) Evidence of the re-exportation of temporarily imported goods is the counterfoil completed and stamped by the customs authority of Vietnam and the re-exportation counterfoil or the customs declaration granted clearance if the goods are re-exported by a written [...]

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Goods granted temporary admission

Goods granted temporary admission   1. The following goods shall be granted temporary admission: a) goods intended for display or demonstration at an event prescribed in Clause 7 Article 3 hereof; b) goods intended for use at an event, including: goods necessary for the purpose of demonstrating foreign machinery or apparatus to be displayed; construction and decoration material, including electrical fittings, for the temporary stands or stalls; advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed; c) equipment including [...]

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Scope and subjects of application

Scope and subjects of application   1. This Circular stipulates regulation on collection, payment, management and use of fees and charges for driving tests, issue of driving licenses and certificates of operation of means of transport, registration and issue of specialized motorcycle license plate number. 2. This Circular applies to fee and charge payers, collection agencies and other entities engaging in payment and collection of fees and charges. This Circular does not apply to provision of driving tests and fees for issue [...]

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Exemption of duties on imports serving money printing

Exemption of duties on imports serving money printing   1. Machinery, equipment, raw materials, supplies, components and parts imported for money printing and minting are exempt from import duties as prescribed in Clause 17 Article 16 of the Law on Export and import duties. The duty-free goods mentioned in Clause 1 of this Article must be imported by organizations designated by the State bank. 2. The State bank shall establish criteria for identification of machinery, equipment, raw materials, supplies, components and parts imported [...]

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Refund of duties on re-exported imports

Refund of duties on re-exported imports   1. Paid import duties on the following imports that have to be re-exported shall be refunded and export duties thereon shall be exempt: a) Imports that have to be re-exported to a foreign country or exported into a free trade zone for consumption therein. The re-export of goods must be done by the initial importer or a person authorized by the initial importer; b) Imports that are sent by an overseas organization or individual to an organization [...]

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Exemption of duties on imports serving education

Exemption of duties on imports serving education   1. Imports exclusively serving education that cannot be domestically manufactured are exempt from import duties as prescribed in Clause 20 Article 16 of the Law on Export and import duties. 2. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured. 3. The Board of Directors shall establish criteria for identification of imports exclusively serving education. 4. Procedures for granting duty exemption are specified in Article 31 of [...]

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Export and import duty reduction

Export and import duty reduction   1. Duties on exports and imports under customs supervision specified in the Law on Customs 2014 and its instructional documents shall be reduced if the goods are damaged or lost because of inevitable causes as prescribed in Clause 1 Article 18 of the Law on Export and import duties. 2. An application for duty reduction consists of: a) Form 08 in Appendix VII enclosed herewith compiled by the taxpayer; b) 01 certified true copy of the insurance contract [...]

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Exemption of duties on imports serving petroleum activities

Exemption of duties on imports serving petroleum activities   1. Imports serving petroleum activities are exempt from import duties as prescribed in Clause 15 Article 16 of the Law on Export and import duties. 2. The Ministry of Science and Technology shall establish criteria for identification of specialized vehicles exclusively used for petroleum activities. 3. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured. 4. Procedures for granting duty exemption are specified in Article 30 [...]

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