Shall border residents pay import-export duty for goods traded across xoilac tv trực tiếp bóng đá hôm nay border of Vietnam?
Shall border residentspay import-export duty for goods traded across xoilac tv trực tiếp bóng đá hôm nay border of Vietnam?
Based on Article 16 of xoilac tv trực tiếp bóng đá hôm nayLaw on export and import duties 2016, exemptions from import-export duty are regulated as follows:
Tax Exemption
1. Exported and imported goods of organizations and individuals from foreign countries enjoying privileges and immunities in Vietnam within xoilac tv trực tiếp bóng đá hôm nay limits appropriate to xoilac tv trực tiếp bóng đá hôm nay international treaties to which xoilac tv trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a signatory; goods within xoilac tv trực tiếp bóng đá hôm nay duty-free luggage allowance of persons on exit and entry; goods imported for sale at duty-free shops.
2. Movable assets, gifts within xoilac tv trực tiếp bóng đá hôm nay limits of foreign organizations and individuals to Vietnamese organizations and individuals or vice versa.
Movable assets, gifts exceeding xoilac tv trực tiếp bóng đá hôm nay duty-free allowance must pay tax on xoilac tv trực tiếp bóng đá hôm nay excess part, except in cases where xoilac tv trực tiếp bóng đá hôm nay recipient unit is an agency, organization funded by xoilac tv trực tiếp bóng đá hôm nay state budget and authorized to receive or in xoilac tv trực tiếp bóng đá hôm nay case of humanitarian or charitable purposes.
3. Goods traded and exchanged across xoilac tv trực tiếp bóng đá hôm nay border by border residents included in xoilac tv trực tiếp bóng đá hôm nay list of goods and within xoilac tv trực tiếp bóng đá hôm nay limits for production and consumption by border residents.
In cases where xoilac tv trực tiếp bóng đá hôm nay purchase and transport of goods are within xoilac tv trực tiếp bóng đá hôm nay limits but not used for production and consumption by border residents, and xoilac tv trực tiếp bóng đá hôm nay exported and imported goods of foreign traders allowed to trade at border markets, tax must be paid.
4. Goods exempt from export tax, import tax according to international treaties to which xoilac tv trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a signatory.
5. Goods with a value or tax amount payable below xoilac tv trực tiếp bóng đá hôm nay minimum.
6. Imported raw materials, supplies, components for processing export products; imported finished products for attachment to processed products; exported processed products.
Exported processed products made from domestic raw materials, supplies subject to export tax do not qualify for tax exemption related to xoilac tv trực tiếp bóng đá hôm nay value of domestic raw materials and supplies constituting xoilac tv trực tiếp bóng đá hôm nay exported products.
Goods exported for processing and subsequently imported are exempt from export and import duties on xoilac tv trực tiếp bóng đá hôm nay value of exported materials constituting xoilac tv trực tiếp bóng đá hôm nay processed products. However, goods exported for processing and subsequently imported, including resources, minerals, and products with a total value of resources, minerals plus energy costs accounting for 51% or more of xoilac tv trực tiếp bóng đá hôm nay product cost, do not qualify for tax exemption.
7. Imported raw materials, supplies, components for producing export goods.
8. Goods produced, processed, recycled, assembled in a non-tariff zone not using imported raw materials, components from abroad when imported into xoilac tv trực tiếp bóng đá hôm nay domestic market.
9. Goods temporarily imported, re-exported or temporarily exported, re-imported within a fixed period, including:
a) Goods temporarily imported, re-exported, temporarily exported, re-imported for organizing or attending fairs, exhibitions, product introductions, sporting, cultural, artistic events, or other events; machinery, equipment temporarily imported, re-exported for testing, research, product development; machinery, equipment, professional tools temporarily imported, re-exported, temporarily exported, re-imported for work within a certain period or for processing for foreign traders, except machinery, equipment, tools, means of transportation of organizations and individuals permitted to temporarily import, re-export for executing investment projects, construction, installation, production;
b) Machinery, equipment, components, spare parts temporarily imported for replacement, repair of foreign ships, aircraft, or temporarily exported for replacement, repair of Vietnamese ships, aircraft abroad; goods temporarily imported, re-exported for supply to ships, aircraft docked at Vietnamese ports;
c) Goods temporarily imported, re-exported or temporarily exported, re-imported for warranty, repair, replacement;
d) Rotating equipment under xoilac tv trực tiếp bóng đá hôm nay temporary import, re-export or temporary export, re-import method for containing export and import goods;
đ) Goods traded temporarily imported, re-exported within xoilac tv trực tiếp bóng đá hôm nay temporary import, re-export period (including extension period) with credit institution guarantees or a deposit equivalent to xoilac tv trực tiếp bóng đá hôm nay import tax of xoilac tv trực tiếp bóng đá hôm nay temporarily imported, re-exported goods.
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Thus, according to xoilac tv trực tiếp bóng đá hôm nay regulations, border residents goods traded across xoilac tv trực tiếp bóng đá hôm nay border are exempt from import-export duty if xoilac tv trực tiếp bóng đá hôm nay goods fall under xoilac tv trực tiếp bóng đá hôm nay List of Goods for Production and Consumption by border residents published by xoilac tv trực tiếp bóng đá hôm nay Ministry of Industry and Trade and are within xoilac tv trực tiếp bóng đá hôm nay limits for production and consumption by border residents.
What is xoilac tv trực tiếp bóng đá hôm nay tax exemption application for goods traded by Vietnameseborder residents?
Based on Clause 3 Article 9 ofDecree 134/2016/ND-CP, amended by Clause 2 Article 10 ofDecree 104/2022/ND-CP, xoilac tv trực tiếp bóng đá hôm nay tax exemption application is regulated as follows:
- Customs dossiers as stipulated by customs law;
- xoilac tv trực tiếp bóng đá hôm nay taxpayer provides personal identification number information or presents a border laissez-passer or presents a Citizen Identification Card.
Shall Vietnameseborder residentspay taxes for purchasing goods traded across xoilac tv trực tiếp bóng đá hôm nay border of Vietnam?
Based on Clause 1 Article 9 ofDecree 134/2016/ND-CP, xoilac tv trực tiếp bóng đá hôm nay regulation is as follows:
Tax Exemption for Goods Traded and Exchanged by border residents
1. Goods traded and exchanged by border residents included in xoilac tv trực tiếp bóng đá hôm nay List of Goods for Production and Consumption by border residents published by xoilac tv trực tiếp bóng đá hôm nay Ministry of Industry and Trade within xoilac tv trực tiếp bóng đá hôm nay limits stipulated in Appendix V of this Decree are exempt from tax as per Clause 3 Article 16 of xoilac tv trực tiếp bóng đá hôm nay Law on export and import duties 2016.
In cases where goods are purchased and transported within xoilac tv trực tiếp bóng đá hôm nay limits but not used for production and consumption by border residents, a declaration and tax payment are required as stipulated.
2. Exported and imported goods of traders from countries sharing a foreign border permitted to trade at border markets must pay export and import duties as regulated.
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Thus, goods traded and exchanged by border residents included in xoilac tv trực tiếp bóng đá hôm nay List of Goods for Production and Consumption by border residents published by xoilac tv trực tiếp bóng đá hôm nay Ministry of Industry and Trade within xoilac tv trực tiếp bóng đá hôm nay limits stipulated in Appendix V ofDecree 134/2016/ND-CPare exempt from import-export duty.
However, in cases where goods purchased across xoilac tv trực tiếp bóng đá hôm nay border within xoilac tv trực tiếp bóng đá hôm nay limits are not used for production and consumption by border residents, a declaration and import-export duty payment are required.
