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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 732TC/TCT
on the postponement of tax levied on raw materials to be used for production of exports, temporary import for re-export and temporary export for re import

Hanoi, April 1, 1994

 

Recently, the Ministry Finance has received different official documents from the establishments trading in exports and import under the form of temporary import for re-export temporary exports for re-export, import of raw material production of export, which have forwarded proposals to the Ministry of Finance regarding the postponement of export and import duties towards the cases where re-export or re-import took place within the term of payment of tax in order to timely create favorable conditions for them to trade in exports and imports which accord with these modes.

Pursuant to the Decree No 54/C dated 28 August of the Government providing details for implementation of the Law on Export Duty, import Duty and the Circular No 72A TC/TCT dated 30 August, 1993 of the Ministry of Finance guiding its implementation, the Ministry of Finance now guides additional points related to the settlement of goods under the form of materials and raw materials imported for production of export, temporary import goods for re-export, temporary export for re-import, as follows :

1. For the case where:

- Goods are under the form of raw materials, materials imported for production of exports, products were really exported within the term of payment of tax (90 days)

- Goods are temporarily imported for re-export, goods were really re-exported within the term of payment of tax (30 days)

- Goods are temporarily exported for re-import, goods were really reimported within the term of payment of tax (15 days)

For 3 cases as mentioned above, the local Customs Office where procedures for import are made shall be in charge of inspecting necessary documents and issuing decision not to collect import duty or export duty corresponding to the quantity of goods which were really re-exported or re-imported within the term of payment of tax.

2. For cases where raw material for production of export and temporary import for re-export and real re-export took place beyond the term of payment of tax, import duty or export duty shall be fully paid and then procedures for reimbursement of tax which was already paid shall be made at the Ministry of Finance (General Department of Taxation) in accordance with the regulations of the Circular No 72 A TC/TCT dated 30 August, 1993.

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It is proposed that the General Department of Customs should formulate necessary regulations and issue relevant documents to guide in details in order to direct local custom offices to implement an unified management, organize a close follow up and settle the postponement of tax levied on the case, where import of raw materials for production of exports, temporary import for re-export and real re-export took place within the term of payment of tax and the case where temporary export for re-import and real re-import took place within the term of payment of tax.

During process of implementation, if any impediments occur, it is proposed that the General Department of Custom should combine all proposals forwarded by the local customs offices in order to, in co-ordination with the Ministry of Finance, settle them timely.

 

 

FOR THE MINISTRY OF FINANCE
VICE MINISTER




Phan Van Dinh

 

HIỆU LỰC VĂN BẢN

Official Dispatch No. 732-TC/TCT of April 01, 1994, on the postponement of tax levied on raw materials to be used for production of exports, temporary import for re-export and temporary export for re import.

  • Số hiệu: 732-TC/TCT
  • Loại văn bản: Công văn
  • Ngày ban hành: 01/04/1994
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Phan Văn Dĩnh
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 01/04/1994
  • Tình trạng hiệu lực: Còn hiệu lực
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