What documents are included in đá bóng trực tiếp application for receipt of duty reduction applied to imported and exported goods in Vietnam?

What documents are included in đá bóng trực tiếp application for receipt of duty reduction applied to imported and exported goods in Vietnam?

Pursuant to Point 1 Article 10 Section II of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating receipt of duty reduction applications in Vietnam as follows:

1. Receipt of duty reduction applications

a) Duty reduction cases shall comply with Article 32 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 16, Article 1 of Decree No. 18/2021/ND-CP, including:

a.1) Duty reduction applications submitted at đá bóng trực tiếp time of customs procedures;

a.2) Duty reduction applications submitted after đá bóng trực tiếp time of customs procedures.

b) Receipt of application

Duty reduction applications comply with Clause 1, Article 15 of Circular No. 06/2021/TT-BTC.

đá bóng trực tiếp Sub-department of Customs where đá bóng trực tiếp import and export declaration that generates đá bóng trực tiếp reduced duty amount proposed by đá bóng trực tiếp taxpayer is registered, is responsible for receiving đá bóng trực tiếp duty reduction application.

b.1) Application sent through đá bóng trực tiếp Duty exemption, reduction and refund system (hereinafter referred to as electronic application)

đá bóng trực tiếp taxpayer's application for duty reduction is sent through đá bóng trực tiếp Duty exemption, reduction and refund system of đá bóng trực tiếp customs authority according to đá bóng trực tiếp items in form No. 7 Appendix II to Circular No. 06/2021/TT-BTC.

đá bóng trực tiếp Duty exemption, reduction and refund system automatically receives đá bóng trực tiếp duty reduction application and automatically responds that đá bóng trực tiếp duty reduction application of đá bóng trực tiếp taxpayer has been sent to đá bóng trực tiếp customs authority.

b.2) Paper application

If there is a problem with đá bóng trực tiếp Duty exemption, reduction and refund system, đá bóng trực tiếp taxpayer shall send an application for duty reduction by post or send it in person to đá bóng trực tiếp customs authority using form No. 15/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC.

c) Assignment of processing applications

c.1) Electronic application

Heads of Customs Sub-Departments shall assign duty reduction applications to relevant entities.

c.2) Paper application

đá bóng trực tiếp clerical department receives, stamps "Incoming document", enters đá bóng trực tiếp official document book as in đá bóng trực tiếp case of receiving incoming document, and transfers it to đá bóng trực tiếp head of Customs Sub-Department to assign duty reduction applications to relevant entities.

d) Determining đá bóng trực tiếp time to submit đá bóng trực tiếp duty reduction application

d.1) Electronic application

đá bóng trực tiếp processing officer shall update information on đá bóng trực tiếp Duty exemption, reduction and refund system to đá bóng trực tiếp time of submission of đá bóng trực tiếp duty reduction application as follows:

- Duty reduction applications submitted at đá bóng trực tiếp time of customs procedures;

- Duty reduction applications submitted after đá bóng trực tiếp time of customs procedures.

đá bóng trực tiếp head of division, đá bóng trực tiếp head of unit confirms đá bóng trực tiếp time to submit duty reduction applications on đá bóng trực tiếp Duty exemption, reduction and refund system.

d.2) Paper application

After receiving đá bóng trực tiếp application, đá bóng trực tiếp processing officer shall certify đá bóng trực tiếp time of submitting đá bóng trực tiếp duty reduction application on đá bóng trực tiếp duty reduction application form:

- Duty reduction applications submitted at đá bóng trực tiếp time of customs procedures;

- Duty reduction applications submitted after đá bóng trực tiếp time of customs procedures.

What are procedures for inspecting duty reduction electronic application applied to imported and exported goods in Vietnam?

Pursuant to Point 2.a Article 10 Section II of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating procedures for inspecting duty reduction electronic application applied to imported and exported goods in Vietnam as follows:

a) Electronic application

a.1) Preliminary inspection

a.1.1) In case đá bóng trực tiếp taxpayer sends đá bóng trực tiếp application to đá bóng trực tiếp wrong address of đá bóng trực tiếp competent customs authority, đá bóng trực tiếp processing officer shall make a report using đá bóng trực tiếp Form No. 01/TT-TXNK attached to this Procedure, draft notice to đá bóng trực tiếp taxpayer not to receive their duty reduction application according to form No. 04/TXNK Appendix I issued together with Circular No. 06/2021/TT-BTC, submit to đá bóng trực tiếp Head of division, Head of Sub-department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer.

a.1.2) In case đá bóng trực tiếp application is determined ineligible for duty reduction

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall input đá bóng trực tiếp reason for notifying đá bóng trực tiếp application is ineligible for duty reduction on đá bóng trực tiếp Duty exemption, reduction and refund system, and then transfer it to đá bóng trực tiếp head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer shall give feedback to đá bóng trực tiếp taxpayer on đá bóng trực tiếp Duty exemption, reduction and refund system.

- For duty reduction applications submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall input đá bóng trực tiếp information in đá bóng trực tiếp report to transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority, then transfer them to đá bóng trực tiếp head of division, head of Sub-department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, Clause 1, Article 12 of this Procedure.

a.2) Check đá bóng trực tiếp completeness and validity of đá bóng trực tiếp application

đá bóng trực tiếp processing officer shall check if đá bóng trực tiếp duty reduction application is complete and valid according to Clause 1, Article 15 of Circular No. 06/2021/TT-BTC.

a.2.1) If đá bóng trực tiếp duty reduction application is complete and valid

- For duty reduction applications submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall take đá bóng trực tiếp next steps in Clause 1, Article 11 of this Process.

- For duty reduction applications submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall input đá bóng trực tiếp information in đá bóng trực tiếp report to transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority, then transfer them to đá bóng trực tiếp head of division, head of Sub-department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.2 point c, Clause 1, Article 12 of this Procedure.

a.2.2) If đá bóng trực tiếp duty reduction application is incomplete and invalid

đá bóng trực tiếp processing officer shall input đá bóng trực tiếp taxpayer's information that needs to be added to đá bóng trực tiếp Duty exemption, reduction and refund system, and then transfer it to đá bóng trực tiếp head of division, đá bóng trực tiếp head of Customs Sub-Department for approval. After being approved, đá bóng trực tiếp processing officer shall give feedback to đá bóng trực tiếp taxpayer. Within 03 working days from đá bóng trực tiếp date of receipt of đá bóng trực tiếp application, đá bóng trực tiếp customs authority must notify đá bóng trực tiếp taxpayer of đá bóng trực tiếp supplementation needed.

a.2.2.1) In case đá bóng trực tiếp taxpayer provides sufficient information, đá bóng trực tiếp processing officer shall comply with Item a.2.1, Point a of this Clause.

a.2.2.2) After 05 working days from đá bóng trực tiếp date đá bóng trực tiếp customs authority responds through đá bóng trực tiếp Duty exemption, reduction and refund system, if đá bóng trực tiếp taxpayer fails to provide additional information, đá bóng trực tiếp Sub-department of Customs shall:

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall input đá bóng trực tiếp reason for notifying that đá bóng trực tiếp application is ineligible for duty reduction on đá bóng trực tiếp Duty exemption, reduction and refund system, and then transfer it to đá bóng trực tiếp head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer gives feedback to đá bóng trực tiếp taxpayer on đá bóng trực tiếp Duty exemption, reduction and refund system.

- For duty reduction applications submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall input đá bóng trực tiếp information in đá bóng trực tiếp report to transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority, then transfer them to đá bóng trực tiếp head of division, head of Sub-department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, Clause 1, Article 12 of this Procedure.

What are procedures for inspecting duty reduction paper application applied to imported and exported goods in Vietnam?

Pursuant to Point 2.b Article 10 Section II of đá bóng trực tiếp Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating procedures for inspecting duty reduction paper application applied to imported and exported goods in Vietnam as follows:

b) Paper application

b.1) Preliminary inspection

b.1.1) In case đá bóng trực tiếp taxpayer sends đá bóng trực tiếp application to đá bóng trực tiếp wrong address of đá bóng trực tiếp competent customs authority, đá bóng trực tiếp processing officer shall make a report using đá bóng trực tiếp Form No. 01/TT-TXNK attached to this Procedure, draft notice to đá bóng trực tiếp taxpayer not to receive their duty reduction application according to form No. 04/TXNK Appendix I issued together with Circular No. 06/2021/TT-BTC, submit to đá bóng trực tiếp Head of division, Head of Sub-department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer.

b.1.2) In case đá bóng trực tiếp application is determined ineligible for duty reduction

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall make a report using form No. 01/TT-TXNK issued hereto, a draft notice stating that đá bóng trực tiếp application is ineligible for duty reduction, and then transfer them to đá bóng trực tiếp head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer gives feedback to đá bóng trực tiếp taxpayer on đá bóng trực tiếp Duty exemption, reduction and refund system.

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall make a report using form No. 01/TT-TXNK issued hereto, a draft notice, and then transfer them to đá bóng trực tiếp superior customs authority, head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, Clause 2, Article 12 of this Procedure.

b.2) Check đá bóng trực tiếp completeness and validity of đá bóng trực tiếp application

đá bóng trực tiếp processing officer shall check if đá bóng trực tiếp documents in đá bóng trực tiếp duty reduction application are complete and valid according to Clause 1, Article 15 of Circular No. 06/2021/TT-BTC.

b.2.1) If đá bóng trực tiếp duty reduction application is complete and valid

b.2.1.1) Within 03 working days from đá bóng trực tiếp day on which đá bóng trực tiếp application is received, đá bóng trực tiếp processing officer shall make a report using đá bóng trực tiếp form No. 01/TT-TXNK attached to this Procedure, and a draft notice of receiving đá bóng trực tiếp duty reduction application, form No. 04/TXNK, Appendix I of Circular No. 06/2021/TT-BTC, and submit them to đá bóng trực tiếp head of division, đá bóng trực tiếp head of Customs Sub-department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer.

b.2.1.2) After notifying đá bóng trực tiếp receipt of duty reduction applications, đá bóng trực tiếp Sub-department of Customs shall:

- For duty reduction applications submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall take đá bóng trực tiếp next steps in Clause 2, Article 11 of this Process.

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall make a report using form No. 01/TT-TXNK issued hereto, a draft notice, and then transfer them to đá bóng trực tiếp superior customs authority, head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.2 point c, Clause 2, Article 12 of this Procedure.

b.2.2) If đá bóng trực tiếp duty reduction application is incomplete and invalid

đá bóng trực tiếp processing officer shall make a report according to form No. 01/TT-TXNK issued together with đá bóng trực tiếp Process, a draft notice about đá bóng trực tiếp supplementation of đá bóng trực tiếp application, made according to đá bóng trực tiếp form No. 05/ TXNK Appendix I promulgated together with Circular No. 06/2021/TT-BTC with đá bóng trực tiếp application and report to đá bóng trực tiếp head of division, đá bóng trực tiếp head of Customs Sub-department for approval. After being approved, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer. Within 03 working days from đá bóng trực tiếp date of receipt of đá bóng trực tiếp application, đá bóng trực tiếp customs authority must notify đá bóng trực tiếp taxpayer of đá bóng trực tiếp supplementation needed.

b.2.2.1) In case đá bóng trực tiếp taxpayer provides sufficient information, đá bóng trực tiếp processing officer shall comply with Item b.2.1, Point b of this Clause.

b.2.2.2) After 05 working days from đá bóng trực tiếp date đá bóng trực tiếp taxpayer receives đá bóng trực tiếp notice of supplementation needed, if đá bóng trực tiếp taxpayer fails to supplement information, đá bóng trực tiếp Sub-department of Customs shall:

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall make a report using form No. 01/TT-TXNK issued hereto, a draft notice stating that đá bóng trực tiếp application is ineligible for duty reduction, using form No. 06/TXNK issued together with Circular No. 06/2021/TT-BTC, clearly stating that đá bóng trực tiếp application is incomplete and invalid, and then transfer them to đá bóng trực tiếp head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Customs Sub-Department approves, đá bóng trực tiếp processing officer will transfer đá bóng trực tiếp application to đá bóng trực tiếp clerical department for stamping and send it to đá bóng trực tiếp taxpayer.

- For đá bóng trực tiếp case that đá bóng trực tiếp duty reduction application is submitted after đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp processing officer shall make a report using form No. 01/TT-TXNK issued hereto, a draft notice, and then transfer them to đá bóng trực tiếp superior customs authority, head of division, head of Customs Sub-Department for approval. After đá bóng trực tiếp head of Sub-department approves, đá bóng trực tiếp Duty exemption, reduction and refund system will transfer đá bóng trực tiếp application to đá bóng trực tiếp superior customs authority. Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, Clause 2, Article 12 of this Procedure.

Best regards!