What are lịch trực tiếp bóng đá hôm nay cases of exemption of duties on goods imported for non-trading purposes in Vietnam?
What are lịch trực tiếp bóng đá hôm nay cases of exemption of duties on goods imported for non-trading purposes in Vietnam?
Under Article 27 ofDecree 134/2016/ND-CP, goods imported for non-trading purposes in Vietnam are exempt from import dutyin lịch trực tiếp bóng đá hôm nay following cases:
- Samples, pictures of samples, videos of samples, models as substitutes for samples whose customs value does not exceed VND 50,000 or that have been modified in a way that they are no longer tradable or usable and can only be used as samples.
- Printed advertisements specified in Chapter 49 of Vietnam’s List of exported or imported goods: fliers, commercial catalogues, annual publications, advertisement documents, tourism posters that are used for advertising, announcing or advertising goods or services and provided free of charge shall be exempt from import duties as prescribed in Clause 10 Article 16 of lịch trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016, provided each shipment only consists of 01 type of printed documents and lịch trực tiếp bóng đá hôm nay total weight of which does not exceed 01 kg. If a shipment consists of more than one type of printed documents, only one copy of a type is permitted or their total weight must not exceed 01 kg.
What are lịch trực tiếp bóng đá hôm nay cases of exemption of duties on goods imported for non-trading purposes in Vietnam? (Image from Internet)
What doesthe application for exemption of duties on goods imported for non-trading purposes in Vietnam include?
According to lịch trực tiếp bóng đá hôm nay guidance inOfficial Dispatch 12166/BTC-TCHQ in 2016, lịch trực tiếp bóng đá hôm nay application for exemption of duties on goods imported for non-trading purposes in Vietnam shall followthe current regulations for cases not required to register a list of duty-free goods atCircular 38/2015/TT-BTC.
According to Clause 1, Article 105 ofCircular 38/2015/TT-BTC, lịch trực tiếp bóng đá hôm nay application for dutyexemptionis defined as follows:
Documents and procedures for tax exemption
1. lịch trực tiếp bóng đá hôm nay customs dossier specified in this Circular shall be tax exemption documents.
In case lịch trực tiếp bóng đá hôm nay taxpayer faces objective difficulties and other cases in which export duty, import duty is exempt prescribed by lịch trực tiếp bóng đá hôm nay Government, import duty is exempt, it is required to have written confirmation of lịch trực tiếp bóng đá hôm nay difficulties provided by a competent authorities.
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Thus, theapplication for exemption of duties on goods imported for non-trading purposes in Vietnam is lịch trực tiếp bóng đá hôm nay customs dossier.
According to Clause 1, Article 24 ofCustoms Law 2014, lịch trực tiếp bóng đá hôm nay customs dossier is also lịch trực tiếp bóng đá hôm nay tax exemption dossier for goods not intended for commercial purposes. lịch trực tiếp bóng đá hôm nay dossier includes:
- A customs declaration or documentary evidence in substitution;
- Relevant documentary evidence.
As lịch trực tiếp bóng đá hôm nay cases maybe, a customs declarant shall submit a sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.
What are lịch trực tiếp bóng đá hôm nay procedures for exemption of duties on goods imported for non-trading purposes in Vietnam?
According to lịch trực tiếp bóng đá hôm nay guidance inOfficial Dispatch 12166/BTC-TCHQ in 2016, lịch trực tiếp bóng đá hôm nay procedures for exemption of duties on goods imported for non-trading purposes in Vietnam are conducted according to lịch trực tiếp bóng đá hôm nay current regulations for cases not required to register a list of duty-freegoods atCircular 38/2015/TT-BTC.
According to Point a, Clause 2, Article 105 ofCircular 38/2015/TT-BTC, lịch trực tiếp bóng đá hôm nay procedures for exemption of duties on goods imported for non-trading purposes in Vietnam are as follows:
+ lịch trực tiếp bóng đá hôm nay taxpayer shall calculate and declare lịch trực tiếp bóng đá hôm nay amount of exempt tax on each article (except for goods imported for processing). lịch trực tiếp bóng đá hôm nay customs declaration is similar to lịch trực tiếp bóng đá hôm nay case in which tax has to be paid. lịch trực tiếp bóng đá hôm nay customs authority shall compare lịch trực tiếp bóng đá hôm nay tax exemption documents and lịch trực tiếp bóng đá hôm nay amount of tax to be exempt with applicable regulations to carry out procedures for granting exemption to each of lịch trực tiếp bóng đá hôm nay customs declaration as prescribed.
If lịch trực tiếp bóng đá hôm nay customs authority determines that exports or imports are not eligible for tax exemption as declared, tax shall be collected and penalties shall be imposed (if any);
+ In case lịch trực tiếp bóng đá hôm nay taxpayer faces objective difficulties and other cases in which export duty, import duty is exempt prescribed by lịch trực tiếp bóng đá hôm nay Government:
++ lịch trực tiếp bóng đá hôm nay taxpayer shall determine lịch trực tiếp bóng đá hôm nay amount of exempt tax and submit a written request (enclosed with relevant documents) to lịch trực tiếp bóng đá hôm nay General Department of Customs (lịch trực tiếp bóng đá hôm nay General Department of Customs shall send a report to lịch trực tiếp bóng đá hôm nay Ministry of Finance, and lịch trực tiếp bóng đá hôm nay Ministry of Finance shall request lịch trực tiếp bóng đá hôm nay Prime Minister to consider granting tax exemption);
++ lịch trực tiếp bóng đá hôm nay General Department of Customs shall check all documents. If documents are not satisfactory or lịch trực tiếp bóng đá hôm nay reasons for tax exemption must be clarified, lịch trực tiếp bóng đá hôm nay taxpayer shall be notified in writing. After lịch trực tiếp bóng đá hôm nay basis is ample, lịch trực tiếp bóng đá hôm nay General Department of Customs shall send a draft report to lịch trực tiếp bóng đá hôm nay Ministry of Finance, which is then submitted to lịch trực tiếp bóng đá hôm nay Prime Minister;
++ According to lịch trực tiếp bóng đá hôm nay directive of lịch trực tiếp bóng đá hôm nay Prime Minister, lịch trực tiếp bóng đá hôm nay Ministry of Finance shall send a notification to taxpayer and relevant customs authority;
++ lịch trực tiếp bóng đá hôm nay customs authority where procedures for export/import of goods are followed shall grant exemption of export duty/import duty on lịch trực tiếp bóng đá hôm nay corresponding quantity of goods or collect tax in full as directed by lịch trực tiếp bóng đá hôm nay Prime Minister.
