What are trực tiếp bóng đá việt nam hôm nay instructions for paying a deposit equivalent to duties on commercial goods temporarily imported for re-export in Vietnam?
What is trực tiếp bóng đá việt nam hôm nay temporary importof goods for re-export in Vietnam?
According to Article 29 of trực tiếp bóng đá việt nam hôm nayCommercial Law 2005abolished by Clause 3 Article 112 of trực tiếp bóng đá việt nam hôm nayForeign Trade Management Law 2017:
Temporary import for re-export and temporary export for re-import of goods
1. Temporary import of goods for re-export means trực tiếp bóng đá việt nam hôm nay bringing of goods into Vietnam from foreign countries or special zones locating in trực tiếp bóng đá việt nam hôm nay Vietnamese territory, which are regarded as exclusive customs zones according to trực tiếp bóng đá việt nam hôm nay provisions of law, with trực tiếp bóng đá việt nam hôm nay completion of trực tiếp bóng đá việt nam hôm nay procedures for importing such goods into Vietnam, then procedures for exporting trực tiếp bóng đá việt nam hôm nay same goods out of Vietnam.
2. Temporary export of goods for re-import means trực tiếp bóng đá việt nam hôm nay bringing of goods overseas or into special zones in trực tiếp bóng đá việt nam hôm nay Vietnamese territory which are regarded as exclusive customs zones according to trực tiếp bóng đá việt nam hôm nay provisions of law, with trực tiếp bóng đá việt nam hôm nay completion of procedures for exporting such goods out of Vietnam, then procedures for importing trực tiếp bóng đá việt nam hôm nay same goods back into Vietnam.
Thus,temporary import of goods for re-export means trực tiếp bóng đá việt nam hôm nay bringing of goods into Vietnam from foreign countries or special zones located in trực tiếp bóng đá việt nam hôm nay Vietnamese territory, which are regarded as exclusive customs zones according to trực tiếp bóng đá việt nam hôm nay provisions of law, with trực tiếp bóng đá việt nam hôm nay completion of trực tiếp bóng đá việt nam hôm nay procedures for importing such goods into Vietnam, then procedures for exporting trực tiếp bóng đá việt nam hôm nay same goods out of Vietnam.
What are trực tiếp bóng đá việt nam hôm nay instructions for paying a deposit equivalent to duties on commercial goods temporarily imported for re-export in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
Are commercial goods temporarily imported for re-export in Vietnam subject to duty exemption in case a deposit has been paid?
According to Clause 9, Article 16 of trực tiếp bóng đá việt nam hôm nayExport and Import Duty Law 2016:
Tax exemption
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9. Goods temporarily imported for re-export or goods temporarily exported for re-import within a certain period of time, including:
a) Goods temporarily imported or exported to participate in fairs, exhibitions, product introduction, sports or art events, or other events; machinery and equipment temporarily imported for re-export for testing, research and development; machinery and equipment, tools temporarily imported or exported to be used for certain period of time or serve overseas processing, except for machinery, equipment, tools, vehicles permitted to be temporarily imported too serve investment projects, construction, installation, or manufacture;
b) Machinery, equipment, components, spare parts temporarily imported for replacement or repair of foreign ships or airplanes, or temporarily exported for replacement or repair of Vietnamese ships or airplanes overseas; goods temporarily imported to supply for foreign ships or airplanes in Vietnam's ports;
c) Goods temporarily imported or exported for warranty, repair, or replacement;
d) Vehicles temporarily imported or exported to carry exports or imports;
dd) Goods that are temporarily imported for re-export by trực tiếp bóng đá việt nam hôm nay deadline or extended deadline and a credit institution provides a guarantee or a deposit equivalent to import duties on trực tiếp bóng đá việt nam hôm nay temporarily imported goods has been paid.
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Thus, if goods that are temporarily imported for re-export by trực tiếp bóng đá việt nam hôm nay deadline or extended deadline and a deposit equivalent to import duties on trực tiếp bóng đá việt nam hôm nay temporarily imported goods has been paid, they are subject to duty exemption.
What are trực tiếp bóng đá việt nam hôm nay instructions for paying a deposit equivalent to duties on commercial goods temporarily imported for re-export in Vietnam?
According to Clause 3, Section 11 ofOfficial Dispatch 12166/BTC-TCHQ 2016:
XI. Tax payment deadline, provision of guarantee and payment of deposit for trực tiếp bóng đá việt nam hôm nay tax amount payable
1. Tax payment deadline referred to in Article 9 of trực tiếp bóng đá việt nam hôm nay Law on Export and Import Duty shall be imposed on exported and imported goods subject to taxes in accordance with legislative regulations.
2. Provision of guarantee for trực tiếp bóng đá việt nam hôm nay amount of tax imposed on exported and imported goods shall be subject to applicable regulations (notwithstanding guarantee terms and conditions).
3. Where it is necessary to make a deposit for trực tiếp bóng đá việt nam hôm nay amount of import duty imposed on commercial goods temporarily imported for re-export by trực tiếp bóng đá việt nam hôm nay deadline (inclusive of trực tiếp bóng đá việt nam hôm nay extended period of time), taxpayers must make a payment of an amount equal to trực tiếp bóng đá việt nam hôm nay amount of import duty levied on temporary imports into a deposit account of a customs authority at trực tiếp bóng đá việt nam hôm nay State Treasury.
Return of such deposit shall be subject to regulations on return of tax amounts, late payment fees or excess fines which are set out in legislation on tax administration.
If an enterprise has not yet re-exported its commercial goods which are temporarily imported and exported after trực tiếp bóng đá việt nam hôm nay specified period of time during which temporary import and re-export are allowed out of Vietnam, trực tiếp bóng đá việt nam hôm nay customs authority shall transfer trực tiếp bóng đá việt nam hôm nay amount of deposit from a deposit account of that customs authority to trực tiếp bóng đá việt nam hôm nay state budget in accordance with applicable laws and regulations.
Thus,where it is necessary to make a deposit for trực tiếp bóng đá việt nam hôm nay amount of import duty imposed on commercial goodstemporarily imported for re-exportby trực tiếp bóng đá việt nam hôm nay deadline (inclusive of trực tiếp bóng đá việt nam hôm nay extended period), taxpayers must make a payment of an amount equal to trực tiếp bóng đá việt nam hôm nay amount of import duty levied on temporary imports into a deposit account of a customs authority at trực tiếp bóng đá việt nam hôm nay State Treasury.
Return of such deposit shall be subject to regulations on return of tax amounts, late payment fees or excess fines which are set out in legislation on tax administration.
If an enterprise has not yet re-exported its commercial goods which are temporarily imported and exported after trực tiếp bóng đá việt nam hôm nay specified period during which temporary import and re-export are allowed out of Vietnam, trực tiếp bóng đá việt nam hôm nay customs authority shall transfer trực tiếp bóng đá việt nam hôm nay amount of deposit from a deposit account of that customs authority to trực tiếp bóng đá việt nam hôm nay state budget under applicable laws and regulations.
