5 tax refund files for import duty and export duty

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Companies should prepare complete dossiers and submit the application via electronic data systems according to the criteria of the form in order to obtain the refund of import and export duties. Here are the latest tax refund records for import duties and export duties.

1. The tax refund file for exports to be re-imported

In accordance with clause 2, article 33, of decree n° 134/2016/ND-CP (amended and supplemented by decree n° 18/2021/ND-CP), the tax refund file includes:

– A written request for refund of export duties or import duties for imports
exported goods or goods, sent through the electronic data processing system of the customs office, made in accordance with Form No. 01 provided for in Annex VIIa issued with Decree 18/2021 / ND-CP or a written request for reimbursement of export or import rights made according to form n° 09 provided for in appendix VII of decree n° 134/2016/ND-CP: 1 original.

– Payment documents for imports or exports, if payment has been made: 1 copy.

– Import and export contracts and invoices based on import and export contracts, in case of purchase and sale of goods; the import or export mandate contract in the event of an import or export mandate (if applicable): 1 copy bearing.

– For goods re-imported due to the refusal of receipt of the goods by the foreign customer or the absence of the recipient of the goods notified by the carrier, the notice of the foreign customer or the written agreement with the foreign customer upon receipt of the returned goods or the notice of the carrier a notice of unavailability of the recipient of the goods is additionally required, which must clearly indicate the reason, the quantity and the type of goods returned, in the event of return of goods by the customer: 1 copy.

In the event of a force majeure event or if the debtor detects errors in the goods and re-imports the goods, this document is not required, but the debtor must clearly state the reason for the re-importation of the goods in the written request for reimbursement of the goods. rights;

– Exported goods sent by Vietnamese organizations or individuals to foreign organizations or individuals via international post or express delivery service for which the export duty has been paid but cannot be delivered to the recipients and must be re-imported must present the notice of failure to be delivered to the addressee: 1 copy.

2. The tax refund file for imports subject to re-export

In accordance with Clause 2, Article 34, of Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the file for reimbursement of rights includes:

Value Added Invoice or Sales Invoice as prescribed by the Invoices Act or Commercial Invoice sent through the electronic data processing system of the Customs office, drawn up according to Form No. 01 provided for in Annex VIIa issued with decree 18/2021/ND -CP or a written request for reimbursement of export or import duties made according to form n° 09 provided for in annex VII of decree n° 134/2016/ND – CP: 1 original.

– The value added or sales invoice as prescribed by the law on invoices: 1 copy.

– A payment document for imports or exports, if payment has been made: 1 copy.

– Import and export contracts and invoices based on import and export contracts, in case of purchase and sale of goods; the import or export mandate contract, in the event of entrusted import or export (if applicable): 1 copy.

– The agreement on the return of the goods to the foreign party, in the event of re-export to the original foreign owner of the goods for imports subject to re-export abroad or export to non-tariff zones for use there prescribed in point a, clause 1, article 34, decree no. 134/2016/ND-CP: 1 copy.

– Notice from the international postal or express service provider of non-delivery of the goods to the consignee, for imports sent by overseas organizations or individuals to organizations or individuals in Vietnam via the international postal or express service for which duties have been paid and which cannot be delivered to the addressees and are subject to re-export: 1 copy.

Certification by the seagoing vessel supply company of the quantity and value of the goods actually purchased from the importer licensee by the foreign seagoing vessel, together with a statement of the company’s payment documents from foreign sea vessels, for duty-paid imports which are sold to vehicles of foreign companies operating on international routes via Vietnam and Vietnamese vehicles operating on international routes. 1 original.

5 tax refund files for import duty and export duty (Illustration)

3. Tax refund file for machinery, equipment, instruments and transport vehicles of organizations and persons authorized for temporary import for re-export

In accordance with Clause 2, Article 35, of Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the file for reimbursement of rights includes:

– A written request for reimbursement of export or import duties for imported goods or exported goods, sent via the electronic data processing system of the customs office, made according to form No. 01 provided for in l Annex VIIa issued with Decree 18/2021/ND-CP or a written request for reimbursement of export or import duties made according to form No. 09 provided for in Annex VII of Decree No. 134/ 2016/ND-CP: 1 original.

A payment document for imports or exports, in case of payment, has been drawn up: 1 copy.

Import and export contracts and invoices based on import and export contracts, in case of purchase and sale of goods; the import or export mandate contract, in the case of an import or export mandate: 1 copy.

4. Duty refund record for imported goods for production and business after exporting their products

In accordance with Clause 5, Article 36, of Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the refund file rights includes:

– A written request for reimbursement of export or import duties for imported goods or exported goods, sent via the electronic data processing system of the customs office, made according to form No. 01 provided for in l Annex VIIa issued with Decree 18/2021/ND-CP or a written request for reimbursement of export or import duties made according to form No. 09 provided for in Annex VII of Decree No. 134/ 2016/ND-CP: 1 original.

– A payment document for imports or exports, if payment has been made: 1 copy.

– Import and export contracts and invoices based on import and export contracts, in case of purchase and sale of goods; the import or export mandate contract, in the case of an import or export mandate: 1 copy.

Taxpayers declare imports to be re-exported in customs declarations; and contract numbers and dates and names of purchasers of goods.

A declaration of calculation of duties for imported materials, supplies and components (made out in accordance with Form No. 10 of Appendix VII to Decree No. 134).

The amount of reimbursable import duties for materials, supplies and components must correspond to the quantities and types of materials, supplies and components actually imported used for the production of the goods actually exported;

The processing contract signed with the foreign customer (in case of importing materials, supplies and components to manufacture products which are then used for the processing of export products under a processing contract with a foreign party ): 1 copy.

– A document proving the existence of a production facility on the territory of Vietnam; and the right to own or use machinery and equipment in the production facility suitable for the imported materials, supplies and components for the production of goods: 1 copy.

5. Duty Refund Record in the event that payers have paid import or export duties but have not imported or exported goods or have imported or exported goods in less quantity than for which the duties import or export charges have been paid; non-reimbursement of minimum duty amounts

Clause 18, Article 1, of Decree No. 18/2021/ND-CP prescribes the duty refund file as follows:

A written request for refund of export or import duties for imported goods or exported goods, sent through the electronic data processing system of the customs office, made according to form No. 01×1 provided to the Annex VIIa issued with Decree No. 18/2021/ND-CP or a written request for reimbursement of export or import duties, made according to Form No. 09 provided for in Annex VII of this Decree No. ° 134/2016/ND-CP: 1 original.

Here is 5 tax refund files for import duty and export duty in accordance with Decree No. 134/2016/ND-CP and Decree No. 18/2021/ND-CP.

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