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 for money printing and minting.

3. Application for duty exemption:

a) A customs dossier defined by customs law;

b) 01 certified true copy of the State bank’s written permission for import of machinery, equipment, raw materials, supplies, components or parts for money printing and minting.

4. Procedures for granting duty exemption are specified in Article 31 of this Decree.

Article 27. Exemption of duties on goods imported for non-trading purposes

The following goods are exempt from import duties:

1. Samples, pictures of samples, videos of samples, models as substitutes for samples whose customs value does not exceed VND 50,000 or that have been modified in a way that they are no longer tradable or usable and can only be used as samples.

2. Printed advertisements specified in Chapter 49 of Vietnam’s List of exported or imported goods: fliers, commercial catalogues, annual publications, advertisement documents, tourism posters that are used for advertising, announcing or advertising goods or services and provided free of charge shall be exempt from import duties as prescribed in Clause 10 Article 16 of the Law on Export and import duties, provided each shipment only consists of 01 type of printed documents and the total weight of which does not exceed 01 kg. If a shipment consists of more than one type of printed documents, only one copy of a type is permitted or their total weight must not exceed 01 kg.

3. Procedures for granting duty exemption are specified in Article 31 of this Decree.

Article 28. Exemption of duties on goods exported or imported for social welfare, recovery from a disaster, epidemic or other special incidents

1. Goods exported or imported to serve social welfare works, recovery from a disaster, epidemic or other special incidents that are exempt from duties as prescribed in Clause 23 Article 16 of the Law on Export and import duties comprise:

a) Goods that cannot be domestically manufactured and have to be imported to be used for a project which is part of a social welfare program of the Government are exempt from import duties.

b) Goods that cannot be domestically manufactured and are imported to serve recovery from a disaster or epidemic are exempt from import duties.

c) The Prime Minister shall decide exemption of duties on exports and imports in other special incidents on a case-by-case basis.

2. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

3. An application for exemption of duties on imports serving recovery from a disaster or epidemic consists of:

a) A written request for duty exemption prepared by the People’s Committee of the province or a Ministry or an equivalent authority which specifies the damage caused by the disaster or epidemic;

b) A list of imports serving recovery from the disaster or epidemic according to Form 04 in Appendix VII enclosed herewith;

c) 01 certified true copy of the decision on outbreak declaration issued by a competent authority as prescribed by the Law on Prevention and treatment of infectious diseases if goods are imported in response to an epidemic.

4. An application for exemption of duties on imports serving social welfare works consists of:

a) A written request for duty exemption prepared by the People’s Committee of the province, a Ministry or an equivalent authority;

b) A list of imports serving social welfare works according to Form 04 in Appendix VII enclosed herewith.

5. Procedures for granting duty exemption:

a) In consideration of the written request for duty exemption, the Ministry of Finance, within 15 days, shall process the application and submit the List of duty-free goods to the Prime Minister for approval.

b) Pursuant to the Prime Minister’s directive, the Sub-department of Customs where export or import procedures are followed shall grant exemption of export or import duties.

6. An application for exemption of duties on goods imported as emergency aid in the event of a disaster or epidemic consists of:

a) A customs dossier specified in Article 24 of the Law on Customs;

b) A written confirmation that the goods are imported as emergency aid issued by the People’s Committee of the province or a Ministry or an equivalent authority. The confirmation must specify the damage caused by the disaster or epidemic;

c) A list of goods imported as emergency aid;

d) 01 photocopy of the decision on outbreak declaration issued by a competent authority as prescribed by the Law on Prevention and treatment of infectious diseases if goods are imported in response to an epidemic.

In consideration of the application for duty exemption, the customs authority where customs procedures are followed shall decide whether to grant duty exemption.