Besides goods, is a free trade zone in Vietnam also an area trực tiếp bóng đá hôm nay euro passenger inspection?
Besides goods, is a free trade zonein Vietnam also an area trực tiếp bóng đá hôm nay euro passenger inspection?
Based on Clause 1, Article 4 of theLaw on Export and import duties 2016, a free trade zone is defined as follows:
Definitions of Terms
In this Law, the following terms are understood as follows:
1. A free trade zone is an economic area located within the territory of Vietnam, established according to legal regulations, with defined geographical boundaries, separated from the outside by a hard fence, ensuring conditions trực tiếp bóng đá hôm nay euro the customs authority and related agencies to conduct inspections, monitoring, and customs control trực tiếp bóng đá hôm nay euro exported and imported goods, vehicles, and travelers entering and leaving the country; the relationship of buying, selling, and exchanging goods between the free trade zone and the outside is considered an export-import relationship.
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Thus, according to the above regulation, besides goods, a free trade zone is also used trực tiếp bóng đá hôm nay euro passenger inspection.
Besides goods, is a free trade zone in Vietnam also an area trực tiếp bóng đá hôm nay euro passenger inspection?(Image from Internet)
Are imported goods from abroad into the free trade zonein Vietnam subject to import duty?
Based on Clause 4, Article 2 of theLaw on Export and import duties 2016, it is stipulated as follows:
Taxable Objects
1. Exported and imported goods through the Vietnamese border gate and border.
2. Goods exported from the domestic market to free trade zones, goods imported from free trade zones into the domestic market.
3. Locally exported, imported goods and goods exported, imported by enterprises exercising the right to export, import, and distribute.
4. Export and import duty is not applicable in the following cases:
a) Goods in transit, transshipment, or transference;
b) Humanitarian aid goods, non-refundable aid goods;
c) Goods exported from free trade zones abroad; goods imported from abroad into free trade zones and only used in free trade zones; goods transferred from one free trade zone to another free trade zone;
d) Petroleum used to pay resource duties to the State when exported.
5. The Government of Vietnam specifies this Article in detail.
From the above regulation, it can be seen that goods imported from abroad into a free trade zone and only used within the free trade zone are not subject to import duty.
When is the timing trực tiếp bóng đá hôm nay euro calculating import duty in Vietnam?
Based on Article 8 of theLaw on Export and import duties 2016, the timing trực tiếp bóng đá hôm nay euro calculating import duty is regulated as follows:
Customs Value, Timing trực tiếp bóng đá hôm nay euro Tax Calculation
- The customs value trực tiếp bóng đá hôm nay euro calculating export and import duty is the customs value as prescribed by the Customs Law.
2. The timing trực tiếp bóng đá hôm nay euro calculating export and import duty is the time of customs declaration registration.
trực tiếp bóng đá hôm nay euro goods exported or imported that fall into non-taxable, tax-exempt categories or those applying a tax rate, absolute tax rate within tariff quotas that change based on non-taxable, tax-exempt, applying tax rates, absolute tax rate within tariff quotas as prescribed by law, the timing trực tiếp bóng đá hôm nay euro calculating tax is the time of registering a new customs declaration.
The time trực tiếp bóng đá hôm nay euro registering a customs declaration follows the provisions of the customs law.
Thus, the timing trực tiếp bóng đá hôm nay euro calculating import duty is the time of customs declaration registration.
What are cases eligible trực tiếp bóng đá hôm nay euro import duty refund in Vietnam?
Based on Article 19 of theLaw on Export and import duties 2016, the cases eligible trực tiếp bóng đá hôm nay euro import duty refund are regulated as follows:
(1) The taxpayer has paid import duty but does not import goods or imports less than the declared quantity;
(2) The taxpayer has paid import duty but must re-export the imported goods, in which case the import duty will be refunded, and export duty will not be charged;
(3) The taxpayer has paid tax on imported goods trực tiếp bóng đá hôm nay euro production and business but has used them trực tiếp bóng đá hôm nay euro manufacturing exported goods and has exported the products;
(4) The taxpayer has paid tax on machinery, equipment, tools, and vehicles of organizations and individuals permitted trực tiếp bóng đá hôm nay euro temporary import and re-export, excluding rentals trực tiếp bóng đá hôm nay euro implementing investment projects, construction, installation works, and production. The tax is refunded when re-exported overseas or into a free trade zone.
The import duty refund amount is determined based on the remaining utilization value of the goods upon re-export, calculated according to the duration of use and presence in Vietnam. If goods have exhausted their utilization value, the paid import duty is not refundable.
Refunds are not applicable trực tiếp bóng đá hôm nay euro tax amounts below the minimum as stipulated by the Government.
Note:
- Goods in cases (1) and (2) are eligible trực tiếp bóng đá hôm nay euro tax refund when they have not been used, processed, or transformed.
- The tax refund procedure is carried out as prescribed by the tax management law.
