xem bóng đá trực tiếp nhà cáiIs it required to pay import duties for goods from Southeast Asian countries to Vietnam before customs clearance?
Is it required to pay import duties for goods from Southeast Asian countries to Vietnam before customs clearance?
Based on Clause 1, Article 9 of xem bóng đá trực tiếp nhà cáiLaw on Export and Import duties 2016prescribed as follows:
Deadline for Tax Payment
1. Exported and imported goods subject to duties must be taxed before customs clearance or xem bóng đá trực tiếp nhà cái release of goods, according to xem bóng đá trực tiếp nhà cái Customs Law, except in cases specified in Clause 2 of this Article.
In cases where xem bóng đá trực tiếp nhà cái tax payable is guaranteed by a credit institution, customs clearance or xem bóng đá trực tiếp nhà cái release of goods is allowed, but xem bóng đá trực tiếp nhà cái late payment penalties must be paid as regulated by xem bóng đá trực tiếp nhà cái Law on Tax Administration from xem bóng đá trực tiếp nhà cái date of customs clearance or release of goods until xem bóng đá trực tiếp nhà cái tax is paid. xem bóng đá trực tiếp nhà cái maximum guarantee period is 30 days from xem bóng đá trực tiếp nhà cái date of customs declaration registration.
If xem bóng đá trực tiếp nhà cái tax is guaranteed by a credit institution but xem bóng đá trực tiếp nhà cái guarantee period expires and xem bóng đá trực tiếp nhà cái taxpayer has not paid xem bóng đá trực tiếp nhà cái tax and late payment penalties, xem bóng đá trực tiếp nhà cái guaranteeing institution is responsible for fully paying xem bóng đá trực tiếp nhà cái tax and late payment penalties on behalf of xem bóng đá trực tiếp nhà cái taxpayer.
2. Taxpayers who are eligible for preferential policies according to xem bóng đá trực tiếp nhà cái Customs Law can pay duties for goods that have already been cleared or released in a month by xem bóng đá trực tiếp nhà cái tenth day of xem bóng đá trực tiếp nhà cái following month. If duties are not paid by this deadline, xem bóng đá trực tiếp nhà cái taxpayer must pay xem bóng đá trực tiếp nhà cái total due tax amount and xem bóng đá trực tiếp nhà cái late payment penalties as regulated by xem bóng đá trực tiếp nhà cái Law on Tax Administration.
Therefore, according to xem bóng đá trực tiếp nhà cái regulations, it does not mandate goods from Southeast Asia or other regions, as long as they are imported into Vietnam (subject to duties), xem bóng đá trực tiếp nhà cái duties must be paid before customs clearance or before xem bóng đá trực tiếp nhà cái release of goods in accordance with xem bóng đá trực tiếp nhà cái Customs Law, except in cases specified in Clause 2, Article 9 of xem bóng đá trực tiếp nhà cáiLaw on Export and Import duties 2016.
Is it required to pay import duties for goods from Southeast Asian countries to Vietnam before customs clearance?(Image from xem bóng đá trực tiếp nhà cái Internet)
Are imported components valued over 100 million for processing export products exempt from import duty in Vietnam?
Based on Clause 6, Article 16 of xem bóng đá trực tiếp nhà cáiLaw on Export and Import duties 2016prescribed as follows:
Tax Exemption
1. Exported and imported goods of foreign organizations and individuals eligible for privileges and exemptions in Vietnam within xem bóng đá trực tiếp nhà cái limits according to international treaties to which xem bóng đá trực tiếp nhà cái Socialist Republic of Vietnam is a member; duty-free goods within xem bóng đá trực tiếp nhà cái baggage limits of departing and arriving individuals; imported goods for sale at duty-free stores.
2. Movable assets, gifts, and presents within limits from foreign organizations and individuals to Vietnamese organizations and individuals or vice versa.
Movable assets, gifts, and presents that exceed duty-free limits are subject to duties on xem bóng đá trực tiếp nhà cái exceeding part, except for cases where xem bóng đá trực tiếp nhà cái receiving entity is a state-budget secured unit and has permission from xem bóng đá trực tiếp nhà cái competent authority, or in humanitarian or charitable cases.
3. Goods traded and exchanged across borders by border residents falling under xem bóng đá trực tiếp nhà cái list of goods and within limits for xem bóng đá trực tiếp nhà cái production and consumption needs of border residents.
Goods purchased or transported within limits but not used for xem bóng đá trực tiếp nhà cái production or consumption needs of border residents and exported or imported goods by foreign traders authorized to trade at border markets must pay duties.
4. Goods exempted from export or import duties under international treaties to which xem bóng đá trực tiếp nhà cái Socialist Republic of Vietnam is a member.
5. Goods with a value or tax amount below xem bóng đá trực tiếp nhà cái minimum threshold.
6. Materials, supplies, and components imported for processing export products; finished products imported for attachment to processed products; processed export products.
Processed export products manufactured from domestic materials subject to export duties are not exempted from duties on xem bóng đá trực tiếp nhà cái value of domestic materials constituting xem bóng đá trực tiếp nhà cái exported product.
Goods exported for processing and later imported are exempt from export duties and import duties calculated on xem bóng đá trực tiếp nhà cái value of exported materials constituting xem bóng đá trực tiếp nhà cái processed product. However, exported goods for processing and later imported as resources and minerals, and products with a total resource and mineral value plus energy cost accounting for 51% or more of xem bóng đá trực tiếp nhà cái product's cost are not exempt from duties.
One of xem bóng đá trực tiếp nhà cái tax-exempt cases is: Materials, supplies, and components imported for processing export products; finished products imported for attachment to a processed product; processed export products. Therefore, in this case, regardless of xem bóng đá trực tiếp nhà cái monetary value, as long as xem bóng đá trực tiếp nhà cái components are imported for processing export products, they will be exempt.
What are cases for export and import dutyrefund in Vietnam?
Based on Clause 1, Article 19 of xem bóng đá trực tiếp nhà cáiLaw on Export and Import duties 2016prescribing cases for export and import duty refunds as follows:
- Cases for tax refund:
a) Taxpayers have paid import and export duties but no goods are imported, exported, or xem bóng đá trực tiếp nhà cái imported, exported goods are fewer than those declared;
b) Taxpayers have paid export tax, but xem bóng đá trực tiếp nhà cái exported goods need to be re-imported, in which export tax will be refunded and no import duty is payable;
c) Taxpayers have paid import duty, but xem bóng đá trực tiếp nhà cái imported goods need to be re-exported, in which import duty will be refunded and no export tax is payable;
d) Taxpayers have paid duties for goods imported for production and business but were used for exporting finished goods and have exported xem bóng đá trực tiếp nhà cái products;
e) Taxpayers have paid duties for machinery, equipment, tools, vehicles temporarily imported and then re-exported, excluding those rented for investment projects and construction, installation works, production purposes, when re-exported abroad or to a non-tariff area.
xem bóng đá trực tiếp nhà cái refunded import duty amount is determined based on xem bóng đá trực tiếp nhà cái remaining value of xem bóng đá trực tiếp nhà cái goods when re-exported, calculated according to xem bóng đá trực tiếp nhà cái time of use and stay in Vietnam. If goods have exhausted their usage value, xem bóng đá trực tiếp nhà cái paid import duty will not be refunded.
No refund for amounts below xem bóng đá trực tiếp nhà cái minimum threshold according to Government regulations.
- Goods specified in Points a, b, and c, Clause 1 of this Article are eligible for tax refunds when they have not been used, processed, or manufactured.
- Procedures for tax refunds are implemented according to xem bóng đá trực tiếp nhà cái legal regulations on tax management.
