What is vtv5 trực tiếp bóng đá hôm nay customs value threshold for sample goods to be exempted from import duty in Vietnam?
What is vtv5 trực tiếp bóng đá hôm nay customs value threshold for sample goods to be exempted from import duty in Vietnam?
According to vtv5 trực tiếp bóng đá hôm nay guidance provided in subsection 1 of Section 8 ofOfficial Dispatch 12166/BTC-TCHQ in 2016regarding vtv5 trực tiếp bóng đá hôm nay exemption of import duty for non-commercial goods as follows:
VIII. Regarding vtv5 trực tiếp bóng đá hôm nay exemption of import duty for non-commercial goods
1. Non-commercial goods are exempt from import duty in vtv5 trực tiếp bóng đá hôm nay following cases:
a) Sample goods with a customs value not exceeding 50,000 (fifty thousand) Vietnamese Dong or goods used solely for sampling, not for sale, exchange, or consumption;
b) Photos of sample goods, films of sample goods, models replacing sample goods;
c) Advertising publications that fall under Chapter 49 of vtv5 trực tiếp bóng đá hôm nay List of Vietnam's export and import goods, including: leaflets, commercial catalogues, directories, promotional materials, tourism posters used for advertising, announcing, or advertising a commodity or service and supplied for free are exempt from import duty as prescribed in Clause 10, Article 16 of vtv5 trực tiếp bóng đá hôm nay Law on Export and Import Duties on vtv5 trực tiếp bóng đá hôm nay Condition that each shipment contains only 01 type of publication and vtv5 trực tiếp bóng đá hôm nay total weight does not exceed 01 kg; if a shipment contains different types of publications, then each type should have only one copy or vtv5 trực tiếp bóng đá hôm nay total weight of publications does not exceed 01 kg.
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Therefore,sample goods with a customs value not exceeding 50 thousand Dongare exempt from import duty.
What is vtv5 trực tiếp bóng đá hôm nay customs value threshold for sample goods to be exempted from import duty in Vietnam? (Image from Internet)
How to prepare documents for import duty exemption for sample goods with a customs value not exceeding 50 thousand Dong in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay guidance in subsection 2, Section VIII ofOfficial Dispatch 12166/BTC-TCHQ in 2016regarding vtv5 trực tiếp bóng đá hôm nay import duty exemption for non-commercial goods as follows:
VIII. Regarding vtv5 trực tiếp bóng đá hôm nay exemption of import duty for non-commercial goods
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2. vtv5 trực tiếp bóng đá hôm nay dossier and procedures for tax exemption are implemented according to vtv5 trực tiếp bóng đá hôm nay current regulations for cases exempt from tax without vtv5 trực tiếp bóng đá hôm nay need to register a list of tax-exempt goods at Circular No. 38/2015/TT-BTC dated March 25, 2015, of vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.
Therefore, vtv5 trực tiếp bóng đá hôm nay dossier for import duty exemption for sample goods with a customs value not exceeding 50 thousand Dong is implemented according to vtv5 trực tiếp bóng đá hôm nay current regulations for cases exempt from tax that do not require registering a list of tax-exempt goods in clause 1, Article 105 ofCircular 38/2015/TT-BTC, specifically:
Article 105. Dossier and procedures for tax exemption
1. vtv5 trực tiếp bóng đá hôm nay tax exemption dossier is vtv5 trực tiếp bóng đá hôm nay customs dossier as guided in this Circular.
For cases where taxpayers face difficulties due to objective reasons and other cases eligible for export and import duty exemption stipulated by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, an additional confirmation document from competent authorities regarding vtv5 trực tiếp bóng đá hôm nay objective reasons for requesting export and import duty exemption is required.
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Referencing to clause 3, Article 16 ofCircular 38/2015/TT-BTC, amended by Clause 5, Article 1 ofCircular 39/2018/TT-BTC, which regulates vtv5 trực tiếp bóng đá hôm nay customs dossier for tax-exempt import goods as follows:
In addition to vtv5 trực tiếp bóng đá hôm nay documents mentioned in clause 1 or clause 2 of this Article and as stipulated in Decree No. 134/2016/ND-CP dated September 1, 2016, of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam which details some articles and measures for implementing vtv5 trực tiếp bóng đá hôm nay Law on Export and Import Duties, vtv5 trực tiếp bóng đá hôm nay customs declarant shall submit:
a) vtv5 trực tiếp bóng đá hôm nay list of tax-exempt goods form 06 issued together with Decree No. 134/2016/ND-CP.
If vtv5 trực tiếp bóng đá hôm nay electronic customs data processing system fully supports receiving vtv5 trực tiếp bóng đá hôm nay electronic list of tax-exempt goods, vtv5 trực tiếp bóng đá hôm nay customs declarant must notify vtv5 trực tiếp bóng đá hôm nay list through vtv5 trực tiếp bóng đá hôm nay System.
If notifying vtv5 trực tiếp bóng đá hôm nay list in paper form, vtv5 trực tiếp bóng đá hôm nay customs declarant shall present vtv5 trực tiếp bóng đá hôm nay original and submit 01 photocopy of vtv5 trực tiếp bóng đá hôm nay tax-exempt goods list as per form 06 issued together with Decree No. 134/2016/ND-CP along with vtv5 trực tiếp bóng đá hôm nay tracking slip that has been accepted by customs authorities;
b) Lease and sublease contracts of machinery, equipment, and specialized transport vehicles for oil and gas operations; service contracts for work for organizations and individuals engaged in oil and gas activities: 01 photocopy;
c) Contracts for manufacturing machinery, equipment, or manufacturing components, parts, accessories of machinery, equipment necessary for oil and gas activities provided to organizations and individuals engaged in oil and gas activities, stating that vtv5 trực tiếp bóng đá hôm nay supply price does not include import duty: 01 photocopy;
d) Contracts for manufacturing machinery, equipment, or manufacturing components, parts, accessories of machinery, equipment to create fixed assets of entities eligible for investment incentives or to create fixed assets of shipbuilding establishments: 01 photocopy.
Note: In cases where taxpayers face difficulties due to objective reasons and other cases eligible for import duty exemption as regulated by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, an additional confirmation document from competent authorities about vtv5 trực tiếp bóng đá hôm nay objective reasons requesting import duty exemption is required.
What are vtv5 trực tiếp bóng đá hôm nay procedures for import duty exemption for sample goods with a customs value not exceeding 50 thousand Dong in Vietnam?
According to vtv5 trực tiếp bóng đá hôm nay guidance in subsection 2, Section VIII ofOfficial Dispatch 12166/BTC-TCHQ in 2016, vtv5 trực tiếp bóng đá hôm nay procedures for import duty exemption for sample goods with a customs value not exceeding 50 thousand Dong are implemented according to vtv5 trực tiếp bóng đá hôm nay current regulations for tax exemption cases that do not require registering a list of tax-exempt goods in clause 2, Article 105 ofCircular 38/2015/TT-BTC.
Referring to clause 2, Article 105 ofCircular 38/2015/TT-BTC, it is stipulated that:
(1) Taxpayers must self-calculate and declare vtv5 trực tiếp bóng đá hôm nay tax amount exempted for each item (except for goods exported and imported in vtv5 trực tiếp bóng đá hôm nay processing type), and declare customs as if tax must be paid. vtv5 trực tiếp bóng đá hôm nay customs authorities shall base on vtv5 trực tiếp bóng đá hôm nay tax exemption dossiers, vtv5 trực tiếp bóng đá hôm nay tax amount requested for exemption, and refer to current regulations to process tax exemption for each customs declaration as regulated.
In cases where vtv5 trực tiếp bóng đá hôm nay customs authorities check and determine that vtv5 trực tiếp bóng đá hôm nay exported and imported goods are not eligible for tax exemption as declared, they shall carry out procedures to collect taxes and impose penalties for violations (if any) as per regulation;
(2) In cases where taxpayers face difficulties due to objective reasons and other cases belonging to vtv5 trực tiếp bóng đá hôm nay category eligible for export and import duty exemption as regulated by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam:
- Taxpayers self-determine vtv5 trực tiếp bóng đá hôm nay tax amount requested for exemption and submit a document (attached with relevant dossiers) to vtv5 trực tiếp bóng đá hôm nay General Department of Customs, requesting vtv5 trực tiếp bóng đá hôm nay Ministry of Finance to report to vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam for tax exemption consideration;
- vtv5 trực tiếp bóng đá hôm nay General Department of Customs shall re-check vtv5 trực tiếp bóng đá hôm nay entire dossier. If vtv5 trực tiếp bóng đá hôm nay dossier is incomplete or vtv5 trực tiếp bóng đá hôm nay reasons for requesting tax exemption need further clarification, it shall issue a written request for additional documents. After obtaining sufficient objective evidence, vtv5 trực tiếp bóng đá hôm nay General Department of Customs drafts a report to vtv5 trực tiếp bóng đá hôm nay Ministry of Finance to present to vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam;
- Based on vtv5 trực tiếp bóng đá hôm nay directive of vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, vtv5 trực tiếp bóng đá hôm nay Ministry of Finance shall issue a notification to vtv5 trực tiếp bóng đá hôm nay taxpayer and relevant customs authorities for implementation;
- vtv5 trực tiếp bóng đá hôm nay customs authority where vtv5 trực tiếp bóng đá hôm nay export and import procedures are processed shall implement vtv5 trực tiếp bóng đá hôm nay export and import duty exemption for vtv5 trực tiếp bóng đá hôm nay goods permitted by vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam for tax exemption or collect vtv5 trực tiếp bóng đá hôm nay full tax as directed by vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam.
