General Department of Customs issued Official Letter No. 5914 / TCHQ-TXNK explaining difficulties related to import tax and customs procedures in Circular No. 39/2018 / TT-BTC dated 20 April,

The General Department of Customs issued Official Letter No. 5914 / TCHQ-TXNK explaining difficulties related to import tax and customs procedures in Circular No. 39/2018 / TT-BTC dated 20 April, For example:

At Clause 49, Article 1:

– Obstacles: In cases where enterprises sell or sell domestically for goods being raw materials and supplies imported for production of export goods, the declarants must:

+ Electronic declaration form 04 Annex IIa Circular 39 or declaration under the customs declaration change of use?

+ When is the declaration time for each sale or domestic sale?

– Answer: Enterprises must declare new customs declaration, the time of declaration before domestic consumption as stipulated in Clause 12, Article 1 of Decree 59/2018 / ND-CP of the Government.

Clause 42 of Article 1:

– Obstacles: Circular 39 does not stipulate the tax policy in case of destruction of discarded materials collected in the process of production according to the type of production (including domestic enterprises and export processing enterprises).

– Answer: Pursuant to Clause 49, Article 1, Circular 39 and Article 3 of the 2008 VAT Law, waste and defective products shall not be declared for payment of import duty and VAT.

See more replies on debt cancellation and overpaid tax refund in Official Letter No. 5914 / TCHQ-TXNK dated 09/10/2018.