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Are materials, supplies, and components imported for manufacture of exports subject to import tax exemption in Vietnam?
According to Clause 7, Article 16 of xoilac tv trực tiếp bóng đá hôm nay2016 Law on Export and Import Duties, xoilac tv trực tiếp bóng đá hôm nay regulations are as follows:
Tax Exemption
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- materials, supplies, and components imported imported for manufacture of exports.
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Thus, materials, supplies, and components imported imported for manufacture of exports are subject to import tax exemption.
Which imported goods are exempt from import tax when manufacturing exports in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Which imported goods are exempt from import tax when manufacturing exports in Vietnam?
According to Clause 1, Article 12 ofDecree 134/2016/ND-CPamended by Clause 6, Article 1 ofDecree 18/2021/ND-CP, imported goods imported for manufacture of exports are exempt from import tax as stipulated in Clause 7, Article 16 of xoilac tv trực tiếp bóng đá hôm nay2016 Law on Export and Import Duties, including:
- Materials, supplies (including packaging materials or packaging for packing export products), components, and semi-finished products imported directly to form export products or directly participate in xoilac tv trực tiếp bóng đá hôm nay production process of exports but not directly transformed into goods;
- Finished products imported for packing, labeling, or assembling into export products or for being packaged together as a synchronized part with export products;
- Components and spare parts imported for warranty of export products;
- Imported goods not used for trading, exchanging, or consuming but only for making samples;
- Imported goods for manufacturing exports allowed to be destroyed in Vietnam and have been actually destroyed.
What are bases for determining imported goods imported for manufacture of exports to be exempt from import tax in Vietnam?
According to Clause 2, Article 12 ofDecree 134/2016/ND-CPamended by Clause 6, Article 1 ofDecree 18/2021/ND-CP, xoilac tv trực tiếp bóng đá hôm nay basis for determining imported goods imported for manufacture of exports to be exempt from import tax is as follows:
- xoilac tv trực tiếp bóng đá hôm nay taxpayer has ownership or xoilac tv trực tiếp bóng đá hôm nay right to use xoilac tv trực tiếp bóng đá hôm nay manufacturing facility of exports, machinery, and equipment at xoilac tv trực tiếp bóng đá hôm nay manufacturing facility on xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam.
xoilac tv trực tiếp bóng đá hôm nay taxpayer shall notify xoilac tv trực tiếp bóng đá hôm nay competent authorities of customs about xoilac tv trực tiếp bóng đá hôm nay production facility, machinery, and equipment at their production facility; notify xoilac tv trực tiếp bóng đá hôm nay production and processing facilities of xoilac tv trực tiếp bóng đá hôm nay entities receiving production, processing, reprocessing contracts to xoilac tv trực tiếp bóng đá hôm nay customs authority according to xoilac tv trực tiếp bóng đá hôm nay customs law.
In case xoilac tv trực tiếp bóng đá hôm nay taxpayer fails to notify xoilac tv trực tiếp bóng đá hôm nay production, processing, or reprocessing facility or reprocessing contract on time as prescribed by customs law, they shall only be subject to administrative penalties in xoilac tv trực tiếp bóng đá hôm nay field of customs according to regulations.
xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers imported goods under Clause 1, Article 12 ofDecree 134/2016/ND-CPto hire other entities or individuals who own or have xoilac tv trực tiếp bóng đá hôm nay right to use xoilac tv trực tiếp bóng đá hôm nay manufacturing facility, machinery, and equipment at their facility for manufacturing, reprocess according to xoilac tv trực tiếp bóng đá hôm nay following cases:
+ xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers part or all of xoilac tv trực tiếp bóng đá hôm nay imported goods to hire other entities or individuals within xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam to manufacture or process one or several stages of xoilac tv trực tiếp bóng đá hôm nay product, then receives semi-finished products to continue producing export products. They are exempt from import tax on xoilac tv trực tiếp bóng đá hôm nay goods imported for re-manufacturing or processing.
+ xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers part or all of xoilac tv trực tiếp bóng đá hôm nay semi-finished products produced by xoilac tv trực tiếp bóng đá hôm nay taxpayer from imported goods to hire other entities or individuals within xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam to manufacture or process one or several stages of xoilac tv trực tiếp bóng đá hôm nay product, then receives xoilac tv trực tiếp bóng đá hôm nay semi-finished products to continue producing export products or receives xoilac tv trực tiếp bóng đá hôm nay final product for export. They are exempt from import tax on xoilac tv trực tiếp bóng đá hôm nay goods imported to produce semi-finished products for re-manufacturing or processing.
+ xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers part of xoilac tv trực tiếp bóng đá hôm nay imported goods to hire other entities or individuals within xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam to manufacture or process all stages of xoilac tv trực tiếp bóng đá hôm nay product, then receive xoilac tv trực tiếp bóng đá hôm nay finished product for export and is exempt from import tax on xoilac tv trực tiếp bóng đá hôm nay goods imported for re-manufacturing or processing.
+ xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers imported goods, semi-finished products manufactured from all imported goods to hire other entities or individuals to manufacture, process in non-tariff areas or overseas under one of xoilac tv trực tiếp bóng đá hôm nay cases stipulated under points a.1, a.2, a.3 of Clause 2, Article 12 ofDecree 134/2016/ND-CP. They are exempt from export tax on imported goods, and semi-finished products manufactured from all imported goods for manufacturing or processing.
Products hired for manufacture, processing abroad re-imported back to Vietnam must pay import tax as prescribed at Point d, Clause 1 Article 11 ofDecree 134/2016/ND-CP.
Products hired for manufacture, processing in xoilac tv trực tiếp bóng đá hôm nay non-tariff zone imported to domestic Vietnam must pay import tax as prescribed at Clause 2, Article 22 ofDecree 134/2016/ND-CP.
- xoilac tv trực tiếp bóng đá hôm nay taxpayer imports goods under Clause 1, Article 12 ofDecree 134/2016/ND-CPand delivers all imported goods to an organization owned more than 50% of charter capital or common shares of xoilac tv trực tiếp bóng đá hôm nay taxpayer for manufacture, processing of products, then receives products for export. They are exempt from import tax on xoilac tv trực tiếp bóng đá hôm nay imported goods for manufacturing or processing (including cases where xoilac tv trực tiếp bóng đá hôm nay organization hires another unit for re-manufacturing or re-processing one or several stages of xoilac tv trực tiếp bóng đá hôm nay export product).
xoilac tv trực tiếp bóng đá hôm nay organization receiving xoilac tv trực tiếp bóng đá hôm nay manufacturing and processing must have ownership or xoilac tv trực tiếp bóng đá hôm nay right to use xoilac tv trực tiếp bóng đá hôm nay manufacturing and processing facility, machinery, and equipment at xoilac tv trực tiếp bóng đá hôm nay manufacturing facility on xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam.
xoilac tv trực tiếp bóng đá hôm nay taxpayer must notify xoilac tv trực tiếp bóng đá hôm nay customs authority on xoilac tv trực tiếp bóng đá hôm nay manufacturing, processing facility of xoilac tv trực tiếp bóng đá hôm nay organization receiving manufacturing and processing, re-processing, contracts for re-processing with other units according to customs law.
In case xoilac tv trực tiếp bóng đá hôm nay taxpayer fails to notify xoilac tv trực tiếp bóng đá hôm nay customs authority of xoilac tv trực tiếp bóng đá hôm nay re-processing facility or re-processing contract on time as prescribed by xoilac tv trực tiếp bóng đá hôm nay customs law, xoilac tv trực tiếp bóng đá hôm nay taxpayer shall only be subject to administrative penalties in xoilac tv trực tiếp bóng đá hôm nay field of customs according to regulations.
xoilac tv trực tiếp bóng đá hôm nay taxpayer must submit additional documents to xoilac tv trực tiếp bóng đá hôm nay customs authority at xoilac tv trực tiếp bóng đá hôm nay time of notifying xoilac tv trực tiếp bóng đá hôm nay manufacturing facility of xoilac tv trực tiếp bóng đá hôm nay organization receiving re-processing:
xoilac tv trực tiếp bóng đá hôm nay enterprise registration certificate or xoilac tv trực tiếp bóng đá hôm nay latest audited financial statement of xoilac tv trực tiếp bóng đá hôm nay manufacturing receiving organization and xoilac tv trực tiếp bóng đá hôm nay taxpayer: 1 authenticated copy; xoilac tv trực tiếp bóng đá hôm nay charter on xoilac tv trực tiếp bóng đá hôm nay organization and activities of xoilac tv trực tiếp bóng đá hôm nay manufacturing receiving organization and xoilac tv trực tiếp bóng đá hôm nay taxpayer: 1 authenticated copy; xoilac tv trực tiếp bóng đá hôm nay shareholder register of xoilac tv trực tiếp bóng đá hôm nay enterprise for joint-stock companies or xoilac tv trực tiếp bóng đá hôm nay member register for two-member limited liability companies or more of xoilac tv trực tiếp bóng đá hôm nay manufacturing receiving organization and xoilac tv trực tiếp bóng đá hôm nay taxpayer: 1 authenticated copy.
xoilac tv trực tiếp bóng đá hôm nay taxpayer delivers all imported goods to hire xoilac tv trực tiếp bóng đá hôm nay organization for re-processing in non-tariff areas or overseas and is exempt from export tax for imported goods sent for manufacturing and re-processing. Products hired for manufacture and processing abroad reimported to Vietnam must pay import tax as prescribed at Point d, Clause 1 Article 11 ofDecree 134/2016/ND-CP. Products re-processed in non-tariff zones imported into domestic Vietnam must pay import tax as prescribed in Clause 2, Article 22 ofDecree 134/2016/ND-CP.
- xoilac tv trực tiếp bóng đá hôm nay taxpayer is responsible for making settlement of tax-exempted goods used according to customs law.
- xoilac tv trực tiếp bóng đá hôm nay volume of imported goods used for manufacturing exported products to foreign countries or in non-tariff zones that are tax-exempt is xoilac tv trực tiếp bóng đá hôm nay actual volume of imported goods used to manufacture xoilac tv trực tiếp bóng đá hôm nay exported products.
Imported goods used to manufacture products to be exported locally to entities in xoilac tv trực tiếp bóng đá hôm nay domestic market (not in non-tariff zones) and products exported locally, and imported products locally, adhere to xoilac tv trực tiếp bóng đá hôm nay regulations in points e, g, h Clause 2, Article 12 ofDecree 134/2016/ND-CP.
- Imported goods for manufacturing, waste products, scraps formed during xoilac tv trực tiếp bóng đá hôm nay manufacturing process allowed to be destroyed and actually destroyed according to customs law are exempt from import tax.
Imported goods for manufacturing exports but not used or imported goods used for manufacturing but not exported are not exempt from import tax. xoilac tv trực tiếp bóng đá hôm nay taxpayer must register a new customs declaration and declare, pay taxes to xoilac tv trực tiếp bóng đá hôm nay customs authority according to xoilac tv trực tiếp bóng đá hôm nay applicable tax rate and tax value of xoilac tv trực tiếp bóng đá hôm nay imported goods at xoilac tv trực tiếp bóng đá hôm nay time of registering xoilac tv trực tiếp bóng đá hôm nay new customs declaration except for gifts according to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 8 ofDecree 134/2016/ND-CP.
- xoilac tv trực tiếp bóng đá hôm nay volume of imported goods used to manufacture products exported locally that are tax-exempt is xoilac tv trực tiếp bóng đá hôm nay actual volume of imported goods used to manufacture xoilac tv trực tiếp bóng đá hôm nay products locally exported if xoilac tv trực tiếp bóng đá hôm nay local exporter notifies xoilac tv trực tiếp bóng đá hôm nay customs authority of xoilac tv trực tiếp bóng đá hôm nay information on xoilac tv trực tiếp bóng đá hôm nay customs declaration of xoilac tv trực tiếp bóng đá hôm nay corresponding product for local import completed within 15 days from xoilac tv trực tiếp bóng đá hôm nay clearance date of xoilac tv trực tiếp bóng đá hôm nay local export product according to Form No. 22, Appendix 7 issued together withDecree 18/2021/ND-CP.
Beyond xoilac tv trực tiếp bóng đá hôm nay aforementioned deadline, if xoilac tv trực tiếp bóng đá hôm nay local exporter fails to notify xoilac tv trực tiếp bóng đá hôm nay customs authority of xoilac tv trực tiếp bóng đá hôm nay information on xoilac tv trực tiếp bóng đá hôm nay customs declaration of xoilac tv trực tiếp bóng đá hôm nay corresponding product for local import completed, xoilac tv trực tiếp bóng đá hôm nay local exporter must register a new customs declaration and declare, pay taxes on imported goods used for xoilac tv trực tiếp bóng đá hôm nay manufacturing of locally exported products according to xoilac tv trực tiếp bóng đá hôm nay applicable tax rate and tax value at xoilac tv trực tiếp bóng đá hôm nay time of registering xoilac tv trực tiếp bóng đá hôm nay new customs declaration.
After paying taxes, xoilac tv trực tiếp bóng đá hôm nay local exporter notifies xoilac tv trực tiếp bóng đá hôm nay customs authority of xoilac tv trực tiếp bóng đá hôm nay information on xoilac tv trực tiếp bóng đá hôm nay customs declaration of xoilac tv trực tiếp bóng đá hôm nay corresponding product for local import completed, and xoilac tv trực tiếp bóng đá hôm nay tax overpaid is handled according to xoilac tv trực tiếp bóng đá hôm nay tax management law on handling overpaid tax amounts.
- Locally exported products are not exempt from export tax. xoilac tv trực tiếp bóng đá hôm nay local exporter registers xoilac tv trực tiếp bóng đá hôm nay export customs declaration and declares, pays export tax according to xoilac tv trực tiếp bóng đá hôm nay applicable tax rate and export product value at xoilac tv trực tiếp bóng đá hôm nay time of registering xoilac tv trực tiếp bóng đá hôm nay local export customs declaration.
- Locally imported products registered under xoilac tv trực tiếp bóng đá hôm nay processing type are exempt from import tax if xoilac tv trực tiếp bóng đá hôm nay local importer meets xoilac tv trực tiếp bóng đá hôm nay provisions of points a and b, Clause 2, Article 10 ofDecree 134/2016/ND-CP.
Locally imported products registered under another type must pay taxes according to xoilac tv trực tiếp bóng đá hôm nay applicable tax rate and value at xoilac tv trực tiếp bóng đá hôm nay time of registering xoilac tv trực tiếp bóng đá hôm nay customs declaration.
If xoilac tv trực tiếp bóng đá hôm nay local importer has paid import tax on goods for production and business, and has used xoilac tv trực tiếp bóng đá hôm nay locally imported products in manufacturing exports and actually exported xoilac tv trực tiếp bóng đá hôm nay products abroad or into non-tariff zones, they are entitled to a refund of xoilac tv trực tiếp bóng đá hôm nay import tax paid according to Article 36 ofDecree 134/2016/ND-CP.
