Công văn 5826/TCHQ-TXNK 2018 xử lý thuế đối với hàng hóa xuất nhập khẩu tại chỗ
|Cơ quan ban hành:||Tổng cục Hải quan||Số công báo:||Đang cập nhật|
|Số hiệu:||5826/TCHQ-TXNK||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Nguyễn Dương Thái|
|Ngày ban hành:||05/10/2018||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Thuế-Phí-Lệ phí , Xuất nhập khẩu|
THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
Offical Dispatch No. 5826/TCHQ-TXNK dated October 5, 2018 of the General Department Of Customs to reply of handling of duties on spot exports and imports
To: Tay Ninh province’s Customs Department,
General Department of Customs has received the Official Dispatch No. 954/HQTN-NV dated June 13, 2018 from Tay Ninh province’s Customs Department that addresses queries and difficulties that they have to face whilst handling duties on spot exports and imports. The General Department of Customs hereby issues the following opinions on these issues:
1. Regarding the handling of duties imposed on export processing enterprises outside of export processing zones.
Legislative regulations pertaining to this issue:
- Clause 1 of Article 4 in the Law on Export and Import Duties No. 107/2016/QH13 prescribes: Free trade zone means an economic zone located within Vietnam’s territory, established in accordance with law, having a definite geographic boundary, and separated from the outer area by hard fences in order to facilitate customs inspection and customs control by the customs authority and relevant agencies with regard to exports and imports, inbound and outbound vehicles and passengers; the trading relationship between the free trade zone and the outside area is considered exportation and importation.
- Clause 2 of Article 2 in the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016 prescribes: Goods exported from the domestic market into export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones defined in Clause 1 Article 4 of the Law on Export and import duties; goods imported from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones defined in Clause 1 Article 4 of the Law on Export and Import Duties into the domestic market.
- Article 12 and Article 36 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016 prescribe duty exemptions and refunds for raw materials, supplies and components imported for export processing purposes.- Clause 1 and clause 10 of Article 2 in the Government’s Decree No. 82/2018/ND-CP dated May 22, 2018 prescribing the management of industrial