Tiếng Việt
In order to ensure uniformity in tax handling of imported goods for export production sending to hire other enterprises to process, pursuant to current regulations, on February 23rd, 2021, the General Department of Customs issued Official Letter No. 879 / TCHQ-TXNK specifically instructs this matter as follows:
1. Regarding the tax policy applicable to imported goods for the export production to hire others to process:
For imported goods for export production having the customs declaration registered from September 1, 2016 (the effective date of the Law on Import Tax and Export Tax), the enterprise has provided a portion of imported materials, supplies and components to hire other enterprises to process or hire other enterprises to process some stages of the product and receive semi-finished products to continue to export production or receive finished products to completely export to foreign countries shall be exempted from import tax as prescribed in Clause 7 of Article 16 of Law on Export Tax and Import Tax No. 107/2016/QH13.
The General Department of Customs assigns the Local Customs Departments to check the final report of using imported materials, supplies and exported goods of enterprises using imported goods for export production. If enterprises import goods for export production that is subject to signs of risk; enterprises import materials, supplies, machinery, equipment or export products increasing or decreasing abnormally compared with the production capacity or the data of the final report of the use of materials, supplies and exported goods having extraordinary variance compared with the data on the system of the customs authority, the customs authority shall conduct post-clearance audit at premises of customs Declarants to determine imported goods for export production that are used for the right purposes and exempted from tax according to the provisions of tax law, especially for enterprises importing goods for export production to hire other enterprises to process, not to take advantage of policies.
2. Regarding measures of inspection and supervision of goods imported for the export production to hire other enterprises to process:
– The Local Customs Departments enhance the customs inspection and supervision of goods imported for export production from the date of their import, during the process of production until products are exported or their use purpose is changed.
– The Local Customs Departments shall review the cases of post-clearance audit at premises of customs declarants having activities of hiring other enterprises to process if the result of post-clearance audit identifies the enterprise importing goods for export production, during the production process, provides a part of imported materials, supplies or components hiring other enterprises to process or hiring other enterprises to process one or several the stage of the production and receives the semi-finished product to continue to produce export goods or receive the finished products to export, not to be used for domestic sale, they shall comply with the regulations specified at Point 3 this Official Letter.
3. Regarding handling import tax and value-added tax at the stage of import for imported goods for production of exported products, than sending to hire other enterprises to process:
– If the enterprise has not been subject to tax assessment, the customs office shall not issue a decision on tax assessment.
– If the enterprise has been subject to tax assessment but has not yet paid the assessed tax to the state budget, the customs authority shall amend, supplement or cancel the decision on tax assessment according to Point h, Clause. 5 of Article 17 of Decree No. 126/2020/ND-CP dated October 19th, 2020 of the Government.
– If the enterprise has been subject to tax assessment and the assessed tax amount has been paid to the state budget, the customs authority shall amend, supplement or cancel the decision on tax assessment as prescribed in Point h Clause. 5 of Article 17 of Decree No. 126/2020/ND-CP dated October 19th, 2020 of the Government. The tax amount paid by the enterprise shall be handled according to the provisions on handling of overpaid tax, late payment interest and fines in Article 60 of the Law on Tax Administration No. 38/2019/QH14, Article 131 and Article 135 of the Circular No. 38/2015/TT-BTC amended and supplemented in Clause 64, Clause 65 of Article 1 of Circular No. 39/2018/TT-BTC. The value-added tax is handled as follows:
+ For the value-added tax amount that has been assessed, paid and has not yet been refunded by the tax authority, the customs authority shall refund it prescribed by regulations of law.
+ Pursuant to the customs authority’s tax refund decision, the enterprise shall declare and adjust the assessed the amount of input value-added tax which are refunded by the customs office above as prescribed by regulations of law.