What are regulations on duty exemption for export xem bóng đá trực tiếp trên youtube import for goods traded among border residents in Vietnam?
What goods are subject toimport xem bóng đá trực tiếp trên youtube export duty in Vietnam?
Based on Article 2 of theLaw on Export xem bóng đá trực tiếp trên youtube import duties 2016, the subjects to import xem bóng đá trực tiếp trên youtube export duty include:
- Goods exported or imported through Vietnam's border gates xem bóng đá trực tiếp trên youtube borders.
- Goods exported from the domestic market to non-tariff zones xem bóng đá trực tiếp trên youtube goods imported from non-tariff zones into the domestic market.
- Goods exported xem bóng đá trực tiếp trên youtube imported on the spot xem bóng đá trực tiếp trên youtube goods exported xem bóng đá trực tiếp trên youtube imported by enterprises exercising the right to export, import, xem bóng đá trực tiếp trên youtube distribution.
- Subjects to import xem bóng đá trực tiếp trên youtube export duty do not apply to the following cases:
+ Goods in transit, transshipment, xem bóng đá trực tiếp trên youtube transference;
+ Humanitarian aid, non-refundable aid goods;
+ Goods exported from non-tariff zones to foreign countries; goods imported from foreign countries into non-tariff zones xem bóng đá trực tiếp trên youtube only used within non-tariff zones; goods transferred from one non-tariff zone to another;
+ Petroleum used to pay resource duty to the State upon export.
What are regulations on duty exemption for export xem bóng đá trực tiếp trên youtube import for goods traded among border residents in Vietnam? (Image from the Internet)
What are regulations on duty exemption for export xem bóng đá trực tiếp trên youtube import for goods traded among border residents in Vietnam?
Based on Article 9 of theDecree 134/2016/ND-CP, duty exemption for goods traded among border residents is regulated as follows:
- Goods traded among border residents belong to the list of goods for the production xem bóng đá trực tiếp trên youtube consumption of border residents announced by the Ministry of Industry xem bóng đá trực tiếp trên youtube Trade within the limits specified in Appendix 5 of theDecree 134/2016/ND-CPare exempt from duty as prescribed in clause 3, Article 16 of theLaw on Export xem bóng đá trực tiếp trên youtube import duties 2016.
In case of purchasing xem bóng đá trực tiếp trên youtube transporting goods within the limits but not for the production xem bóng đá trực tiếp trên youtube consumption of border residents, customs declaration xem bóng đá trực tiếp trên youtube duty payment are required as prescribed.
- Goods exported xem bóng đá trực tiếp trên youtube imported by traders from countries sharing a common border allowed to do business at border markets must pay export xem bóng đá trực tiếp trên youtube import dutyes as prescribed.
What are cases are of duty exemption for export xem bóng đá trực tiếp trên youtube import for goods traded among border residents in Vietnam?
Based on Article 16 of theLaw on Export xem bóng đá trực tiếp trên youtube import duties 2016, the cases exempt from export xem bóng đá trực tiếp trên youtube import duty include:
- Goods exported xem bóng đá trực tiếp trên youtube imported by foreign organizations xem bóng đá trực tiếp trên youtube individuals entitled to preferential treatment xem bóng đá trực tiếp trên youtube immunity in Vietnam within the limits suitable to international treaties to which the Socialist Republic of Vietnam is a member; goods within the duty-free luggage standards of outbound xem bóng đá trực tiếp trên youtube inbound passengers; goods imported for sale at duty-free stores.
- Movable assets, gifts, xem bóng đá trực tiếp trên youtube presents within the limits from foreign organizations xem bóng đá trực tiếp trên youtube individuals to Vietnamese organizations xem bóng đá trực tiếp trên youtube individuals or vice versa.
Movable assets, gifts, xem bóng đá trực tiếp trên youtube presents exceeding the duty-free value must pay duty on the exceeding part, except for cases where the recipient is a state-funded agency or organization permitted by a competent authority to receive or is for humanitarian or charity purposes.
- Goods exempt from export xem bóng đá trực tiếp trên youtube import duty under international treaties to which the Socialist Republic of Vietnam is a member.
- Goods with a value or duty amount below the minimum threshold.
- Imported raw materials, supplies, xem bóng đá trực tiếp trên youtube components for producing export goods; complete products imported for incorporation into processed products; processed export products.
Processed export products made from domestic raw materials xem bóng đá trực tiếp trên youtube supplies subjected to export duty are not exempt from duty on the corresponding value of domestic raw materials xem bóng đá trực tiếp trên youtube supplies in the export product.
Goods exported for processing xem bóng đá trực tiếp trên youtube then imported are exempt from export xem bóng đá trực tiếp trên youtube import dutyes on the value of exported materials constituting the processed product. Goods exported for processing xem bóng đá trực tiếp trên youtube then imported are not exempt from duty if they are resources, minerals, or products with a total value of resources, minerals, xem bóng đá trực tiếp trên youtube energy costs accounting for 51% or more of the product's cost.
- Imported raw materials, supplies, xem bóng đá trực tiếp trên youtube components for producing export goods.
- Goods produced, processed, recycled, assembled in non-tariff zones without using imported raw materials from foreign countries when imported into the domestic market.
- Temporarily imported goods for re-export or temporarily exported goods for re-import within a certain period, including:
+ Temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported goods for organizing or participating in fairs, exhibitions, product introductions, sports, cultural, art events, or other events; machinery, equipment temporarily imported xem bóng đá trực tiếp trên youtube re-exported for testing, product development; machinery, equipment, professional tools temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported to serve specific tasks or to process for foreign traders, except for machinery, equipment, tools, means of transport temporarily imported xem bóng đá trực tiếp trên youtube re-exported to implement investment projects, construction, installation works, xem bóng đá trực tiếp trên youtube production activities;
+ Temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported machines, equipment, components, spare parts for replacing or repairing foreign ships or aircraft, or temporarily exported xem bóng đá trực tiếp trên youtube re-imported machines, equipment for replacing or repairing Vietnamese ships or aircraft abroad; temporarily imported xem bóng đá trực tiếp trên youtube re-exported goods for supplying foreign ships or aircraft docked at Vietnamese ports;
+ Temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported goods for warranty, repair, replacement;
+ Returnable packaging temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported for containing export or import goods;
+ Temporarily imported xem bóng đá trực tiếp trên youtube re-exported or temporarily exported xem bóng đá trực tiếp trên youtube re-imported trading goods within the specific period (including extended time) financially guaranteed or having deposited an equivalent amount to the import duty of the temporarily imported xem bóng đá trực tiếp trên youtube re-exported goods.
- Non-commercial goods as follows: samples; images, films, models instead of samples; small quantity advertising publications.
- Imported goods to create fixed assets of entities eligible for investment incentives according to the law on investment, including:
+ Machinery, equipment; components, details, detachable parts, spare parts for assembly in sync or used synchronously with machinery xem bóng đá trực tiếp trên youtube equipment; raw materials, supplies for manufacturing machinery xem bóng đá trực tiếp trên youtube equipment or for manufacturing components, details, detachable parts, spare parts of machinery xem bóng đá trực tiếp trên youtube equipment;
+ Special purpose vehicles in the production line directly used for the project's production activities;
+ Construction materials not produced domestically.
Duty exemption for imported goods according to this clause applies to both new xem bóng đá trực tiếp trên youtube expanded investment projects.
- Plant varieties; animal breeds; fertilizers, plant protection drugs not produced domestically, needing importation according to regulations of the competent state management agency.
- Raw materials, supplies, components not domestically produced for production projects in sectors, special investment incentive areas, or areas with especially difficult socio-economic conditions according to the law on investment, high-tech enterprises, science xem bóng đá trực tiếp trên youtube technology enterprises, science xem bóng đá trực tiếp trên youtube technology organizations exempted from import duty for 05 years from the start of production.
Duty exemption under this clause does not apply to projects exploiting minerals; projects producing products whose total value of resources, minerals, xem bóng đá trực tiếp trên youtube energy costs account for 51% or more of the product cost; projects producing, trading in goods xem bóng đá trực tiếp trên youtube services subject to special consumption duty.
- Raw materials, supplies, components not produced domestically of investment projects for producing, assembling medical equipment prioritized for research, xem bóng đá trực tiếp trên youtube manufacturing exempted from import duty for 05 years from the start of production.
- Imported goods serving petroleum activities, including:
+ Machinery, equipment, spare parts, special transport vehicles necessary for petroleum activities, including temporary import xem bóng đá trực tiếp trên youtube re-export cases;
+ Components, details, detachable parts, spare parts for simultaneous assembly or use with machinery, equipment; raw materials, supplies for manufacturing machinery xem bóng đá trực tiếp trên youtube equipment or for manufacturing components, details, detachable parts, spare parts of machinery xem bóng đá trực tiếp trên youtube equipment necessary for petroleum activities;
+ Supplies necessary for petroleum activities not produced domestically.
- Projects, shipbuilding facilities in the list of preferential sectors xem bóng đá trực tiếp trên youtube occupations under the law on investment exempted from duty on:
+ Imported goods to create fixed assets of shipbuilding facilities, including: machinery, equipment; components, details, detachable parts, spare parts for simultaneous assembly or use with machinery xem bóng đá trực tiếp trên youtube equipment; raw materials, supplies for manufacturing machinery xem bóng đá trực tiếp trên youtube equipment or for manufacturing components, details, detachable parts, spare parts of machinery xem bóng đá trực tiếp trên youtube equipment;
Special-purpose vehicles in the production line directly used for shipbuilding activities; construction materials not produced domestically;
+ Imported goods are machinery, equipment, raw materials, supplies, components, semi-finished products not produced domestically for shipbuilding activities;
+ Exported ships.
- Imported machinery, equipment, raw materials, supplies, components, parts, spare parts serving money printing xem bóng đá trực tiếp trên youtube minting operations.
- Imported goods are raw materials, supplies, components not produced domestically directly used for producing information technology products, digital content, xem bóng đá trực tiếp trên youtube software.
- Exported xem bóng đá trực tiếp trên youtube imported goods to protect the environment, including:
+ Machinery, equipment, vehicles, tools, supplies specially used domestically xem bóng đá trực tiếp trên youtube not produced for collecting, transporting, processing, treating wastewater, waste, xem bóng đá trực tiếp trên youtube air; monitoring xem bóng đá trực tiếp trên youtube analyzing the environment; renewable energy production; pollution treatment, responding, handling environmental incidents;
+ Exported products from waste recycling, treatment activities.
- Special-use imported goods not domestically produced directly serving education.
- Imported goods are special-use machinery, equipment, parts, supplies domestically not produced, documents, scientific periodicals directly used for research, technology development, technology incubation, business incubation in high-tech xem bóng đá trực tiếp trên youtube technology sectors, technological renewal.
- Special-use imported goods directly serving security xem bóng đá trực tiếp trên youtube national defense, including special-purpose vehicles not domestically produced.
- Exported xem bóng đá trực tiếp trên youtube imported goods to ensure social security, overcome consequences of natural disasters, disasters, epidemics, xem bóng đá trực tiếp trên youtube other special cases.
