News Archives - Page 15 of 22 - Dịch vụ kế toán VINASC

15/12/2020 0 CommentsLike: 0

Actions against violations and dispute settlement

Actions against violations and dispute settlement 1. If the customs authority itself, or upon notification by another competent authority, finds that the goods have been cleared for home use or repurposed but the ATA carnet holder fails to voluntarily declare and pay taxes as prescribed, the customs authority shall impose the amount of taxes payable, late payment interests and fines in accordance with regulations of law. 2. If the ATA carnet holder declares and provides fraudulent information and documents when applying [...]

11/12/2020 0 CommentsLike: 0

Exemption of taxes on temporarily admitted goods

Exemption of taxes on temporarily admitted goods 1. When goods granted temporary admission as prescribed in this Decree are temporarily imported for re-exportation or temporarily exported for re-importation within the period of temporary admission prescribed in Article 6 hereof, they shall be exempted from taxes under the provisions of the Istanbul Convention for use at the events prescribed in Clause 7 Article 3 hereof. Taxes on the goods which have been granted temporary admission as prescribed in this Decree but not [...]

08/12/2020 0 CommentsLike: 0

Guarantee for temporarily admitted goods

Guarantee for temporarily admitted goods 1. VCCI shall be the guaranteeing association in Vietnam. 2. The guarantee provided for obtaining an ATA carnet shall be determined by VCCI and equal to 110% of total amount of import duties and other taxes calculated according to the highest rates of the country through which the goods are transported. Where the guarantee is not sufficient to pay import duties and other taxes, late payment interests, fines, fees and charges (if any) collected on the temporarily [...]

04/12/2020 0 CommentsLike: 0

Temporary importation procedures

Temporary importation procedures 1. Customs dossier: a) The ATA carnet: 01 original; If the ATA carnet and general list are prepared in a language other than Vietnamese or English, the customs declarant shall submit the translation in Vietnamese and assume responsibility for such translation; b) The license for temporary importation of goods and the notice of specialized 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 [...]

01/12/2020 0 CommentsLike: 0

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: [...]

27/11/2020 0 CommentsLike: 0

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 [...]

24/11/2020 0 CommentsLike: 0

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 [...]

20/11/2020 0 CommentsLike: 0

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 [...]

17/11/2020 0 CommentsLike: 0

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 [...]

17/11/2020 0 CommentsLike: 0

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 [...]