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What are procedures for import xem bóng đá trực tiếp vtv2 for re-exported imports in Vietnam?

According to Clause 2, Article 34 ofDecree 134/2016/ND-CPas amended by Article 1 ofDecree 18/2021/ND-CP, the import xem bóng đá trực tiếp vtv2 dossier for imported goods that must be re-exported includes:

- Official Dispatch requesting a refund of export and import taxes for exported or imported goods sent through the customs authority's electronic data processing system according to the information criteria in Form No. 01 Appendix 7a or an official document requesting an export/import xem bóng đá trực tiếp vtv2 according to Form No. 09 Appendix 7 issued together withDecree 134/2016/ND-CP: 01 original copy.

- Value-added xem bóng đá trực tiếp vtv2 invoice or sales invoice in accordance with the law on invoices or commercial invoice: 01 photocopy.

- Payment documents for export/import goods in case of payment: 01 photocopy.

- Export/import contract and the invoice according to the export/import contract in case of buying and selling goods; export/import entrustment contract if it's an entrustment form (if any): 01 photocopy.

- Document agreeing to return the goods to the foreign party in the case of returning to the original foreign owner for the imported goods specified at point a, clause 1, Article 34 ofDecree 134/2016/ND-CP: 01 photocopy.

- Notification document from postal enterprises, international courier services about undelivered goods to the recipient for imported goods specified at point b, clause 1, Article 34 ofDecree 134/2016/ND-CP: 01 photocopy.

- Confirmation document from the ship supply enterprise on the quantity and value of goods purchased by the key import enterprises supplied to foreign ships along with the payment document list from foreign shipping companies for imported goods specified at point c, clause 1, Article 34 ofDecree 134/2016/ND-CP: 01 original copy.

What are procedures for import xem bóng đá trực tiếp vtv2 for re-exported imports in Vietnam?(Image from Internet)

Which re-exported imports are eligible for import xem bóng đá trực tiếp vtv2 in Vietnam?

According to Clause 1, Article 34 ofDecree 134/2016/ND-CP, as amended by Clause 17, Article 1 ofDecree 18/2021/ND-CP, imported goods that have paid import xem bóng đá trực tiếp vtv2 but must be re-exported will be refunded the import xem bóng đá trực tiếp vtv2 and are not subject to export xem bóng đá trực tiếp vtv2, including:

- Imported goods that must be re-exported abroad, which includes return of goods to the original owner, export of previously-imported goods overseas, or export to a xem bóng đá trực tiếp vtv2-free zone for use within the xem bóng đá trực tiếp vtv2-free zone.

The re-export of goods must be conducted by the original importer or the person authorized/entrusted by the original importer for export;

- Imported goods sent by foreign organizations or individuals to organizations or individuals in Vietnam through postal services and international courier services that have paid taxes but could not be delivered to the recipient and must be re-exported;

- Imported goods that have paid taxes and are then sold to foreign company vessels on international routes through Vietnamese ports and Vietnamese vessels on international routes as prescribed;

- Imported goods that have paid import xem bóng đá trực tiếp vtv2 but are still stored in bonded warehouses at border gates and are under customs supervision and re-exported abroad.

The taxpayer is responsible for accurately and truthfully declaring on the customs declaration form about re-export goods as previously imported goods; information on the contract number and date, name of the purchasing partner.

The customs authority is responsible for checking the taxpayer's declarations, clearly recording the inspection results to serve the xem bóng đá trực tiếp vtv2 resolution.

Cases eligible for export and import xem bóng đá trực tiếp vtv2 in Vietnam

According to Article 19 of theLaw on Export and Import Taxes 2016, the cases eligible for export and import xem bóng đá trực tiếp vtv2 refunds include:

- Taxpayers who have paid import/export taxes but do not have the imported/exported goods or have imported/exported less than the xem bóng đá trực tiếp vtv2-paid quantity;(1)

- Taxpayers who have paid export tax but the exported goods must be re-imported are eligible for export xem bóng đá trực tiếp vtv2 and are not subject to import tax;(2)

- Taxpayers who have paid import tax but the imported goods must be re-exported are eligible for import xem bóng đá trực tiếp vtv2 and are not subject to export tax;(3)

- Taxpayers who have paid taxes on imported goods intended for production but subsequently used for producing exported goods;

- Taxpayers who have paid taxes on machinery, equipment, tools, and transport vehicles temporarily imported for re-export by organizations or individuals allowed to temporarily import for re-export, excluding cases of rental for investment projects, construction, installation work, or production, once re-exported abroad or into the xem bóng đá trực tiếp vtv2-free zone.

The refunded import xem bóng đá trực tiếp vtv2 amount is determined based on the residual value of the goods at the time of re-export according to the usage period and storage duration in Vietnam. If the goods have no residual value, the paid import xem bóng đá trực tiếp vtv2 will not be refunded.

No refund shall be given for amounts below the minimum level prescribed by the Government.

* Goods specified in (1), (2), (3) are eligible for xem bóng đá trực tiếp vtv2 when they have not been used, processed, or modified.