What are kết quả bóng đá trực tiếp cases where machines imported for serving money printing and mincing are subject to import duty exemption in Vietnam?
Are machines imported for serving money printing and mincing subject to import duty exemption in Vietnam?
According to Article 16 of kết quả bóng đá trực tiếpLaw on Export and Import Duties 2016:
Tax exemption
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17. Imported machinery, equipment, raw materials, supplies, components, parts, spare parts serving money printing and mincing.
18. Imported raw materials, supplies, components serving that cannot be domestically produced serving manufacture of information technology products, digital contents, software.
19. Exports and imports serving environmental protection, including:
a) Imported machinery, equipment, equipment, tools, supplies that cannot be domestically produced serving collection, transport, treatment wastewater, wastes, exhaust gases, environmental monitoring and analysis, production of renewable energy, treatment of environmental pollution, response to environmental emergencies;
b) Exports that are products of waste recycling and treatment.
20. Imports directly serving education that cannot be domestically produced.
21. Imported dedicated machinery, equipment, components, supplies that cannot be domestically produced, scientific materials serving scientific research, technological development, technological cultivation, cultivation of science and technology enterprises and technological innovation.
22. Imported dedicated products directly serving national defense and security, kết quả bóng đá trực tiếp vehicles among which must be those that cannot be domestically produced.
23. Exports and imports serving assurance of social security, recovery from disasters, epidemics, and other special situations.
24. kết quả bóng đá trực tiếp Government shall regulate this Article.
Thus, machines imported for serving money printing and mincing are subject to import duty exemption in Vietnam.
What are kết quả bóng đá trực tiếp cases where machines imported for serving money printing and mincing are subject to import duty exemption in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
What are kết quả bóng đá trực tiếp cases wheremachines imported for serving money printing and mincing are subject to import duty exemptionin Vietnam?
According to Section 7 ofOfficial Dispatch 12166/BTC-TCHQ of 2016:
Tax exemption for goods used for money printing and mincing
1. In order to be exempted from import duty in accordance with provisions laid down in Clause 17 Article 16 of kết quả bóng đá trực tiếp Law on Export and Import Duty, it is required that imported machinery, equipment items, raw materials, supplies, inputs, parts or components for paper money and coin printing and minting activities appear on kết quả bóng đá trực tiếp Schedule released by kết quả bóng đá trực tiếp State Bank’s Governor.
Goods eligible for import duty exemption as prescribed by this Section must be imported by organizations appointed by kết quả bóng đá trực tiếp State Bank.
2. Bases for machinery, equipment items, raw materials, supplies, inputs, parts or components imported for paper money and coin printing and minting activities shall be subject to kết quả bóng đá trực tiếp regulations imposed by kết quả bóng đá trực tiếp State Bank of Vietnam.
3. Document requirements and procedures for tax exemption shall be subject to applicable regulations on tax exemptions for goods that must appear on kết quả bóng đá trực tiếp Schedule of duty-exempt goods as prescribed by kết quả bóng đá trực tiếp Circular No. 38/2015/TT-BTC of kết quả bóng đá trực tiếp Ministry of Finance dated March 25, 2015.
In addition to kết quả bóng đá trực tiếp aforesaid, documents submitted to apply for tax exemption must include kết quả bóng đá trực tiếp written permission granted by kết quả bóng đá trực tiếp State Bank to import machinery, equipment, raw materials, supplies, inputs, components or parts for paper money and coin printing and minting activities, including 01 duplicate copy which is certified as a true copy of that written permission.
Thus, machines imported for money printing and mincing are subject to import duty exemption if they are listed in kết quả bóng đá trực tiếp Schedule issued by kết quả bóng đá trực tiếp Governor of kết quả bóng đá trực tiếp State Bank of Vietnam and must be imported by organizations designated by kết quả bóng đá trực tiếp State Bank of Vietnam.
What is kết quả bóng đá trực tiếp time limit for processing kết quả bóng đá trực tiếp application for exemptionof duties on exports and imports in Vietnam?
According to Article 23 of kết quả bóng đá trực tiếpCustoms Law 2014, kết quả bóng đá trực tiếp customs authorities shall carry out kết quả bóng đá trực tiếp tax exemption within kết quả bóng đá trực tiếp customs clearance process as follows:
- After customs declarants satisfy all requirements for carrying out customs formalities, kết quả bóng đá trực tiếp time limit for customs officials to complete kết quả bóng đá trực tiếp verify dossiers and conduct physical inspection of goods and vehicle following kết quả bóng đá trực tiếp procedure below:
+ Complete kết quả bóng đá trực tiếp verification of dossiers within 2 working hours after customs authorities receive complete customs documents;
+ Complete kết quả bóng đá trực tiếp physical inspection of goods within 8 working hours after customs declarants fully produce goods to customs authorities. For goods subject to specialized inspection of quality, health, culture, animal quarantine, plant quarantine or food safety in accordance with corresponding regulations of law, kết quả bóng đá trực tiếp time limit for completion of physical inspection of goods shall be determined from kết quả bóng đá trực tiếp day on which specialized inspection results are given as prescribed.
For lots of goods in large quantities and of many types or in case kết quả bóng đá trực tiếp inspection is complicated, heads of customs authorities where customs formalities are carried out shall decide to defer kết quả bóng đá trực tiếp time limit for physical inspection of goods for within 2 days;
+ kết quả bóng đá trực tiếp inspection of vehicle must ensure kết quả bóng đá trực tiếp timely loading and unloading of imported and exported goods, exit and entry of passengers and customs inspection and supervision.
- Customs authorities shall carry out customs formalities for goods on public holidays and weekends and overtime hours in order to ensure timely loading and unloading of imported and exported goods, exit and entry of passengers and vehicle or at kết quả bóng đá trực tiếp request of customs declarants and in conformity with practical conditions of customs areas.
Within a maximum of 15 (fifteen) days from kết quả bóng đá trực tiếp date of receipt of kết quả bóng đá trực tiếp complete dossier, kết quả bóng đá trực tiếp customs authorities shall process kết quả bóng đá trực tiếp tax exemption or notify kết quả bóng đá trực tiếp taxpayer of kết quả bóng đá trực tiếp reason for not being eligible for tax exemption.