The process of reduction of import tax and customs clearance when carrying out customs procedures

 

On June 28, 1818, the General Department of Customs issued Decision 1919 / QD-TCHQ, which stipulates the process of tax reduction for export and import goods at the time of customs procedures, including steps after:

• Receiving records;
• Actual inspection of damaged goods;
• Processing tax reduction documents;
• Issuing tax reduction decisions;
• The tax refund is reduced from the deposit account of the customs office or from the state budget;
• Record keeping, tax reduction information;
• Report on tax reduction data.

Besides, this Decision also promulgated the process of tax reduction after customs clearance; tax exemption; tax refund, no tax collection; To handle overpaid tax amounts on imported or exported goods. However, the above procedures do not apply to duty-free imported goods in direct service of national security and defense; Import duty-free goods under international treaties.

Decision 1919 / QD-TCHQ takes effect on July 13, 1818 and replaces Decision 1780 / QD-TCHQ dated 17/6/2016.