Summary
Detail
Tax reduction shall be granted to export and import goods that are damaged or lost under customs supervision and the damage or loss is verified by a competent organization.
The level of reduction shall be proportional to the damages to the goods. Tax is exempted if the export or import goods are completely damaged or lost.
Required documents
|
No |
Name of documents |
Note |
|
1 |
The written request form sent via the electronic data processing system of the customs authority according to Form No. 3 in Appendix VIIa or Form No. 08 in Appendix VII of Decree 18/2021/ND-CP |
01 original copy |
|
2 |
The insurance contract or insurance payout notice issued by the insurer (if any), or the insurer’s confirmation if the insurance contract does not cover tax indemnification; the contract or agreement on compensation issued by the shipping company in case the damage is caused by the shipping company (if any) |
01 photocopy |
|
3 |
A confirmation of damage issued by the local authority where the damages occur |
01 original copy |
|
4 |
Confirmation of loss or damage of goods issued by an assessment service provider |
01 original copy |
Process steps
|
Step 1 |
The taxpayer shall submit an application to the relevant Customs Department while carrying out customs procedures or within 30 working days from the issuance date of the confirmation of loss or damage of goods. |
|
Step 2 |
The relevant Customs Department shall process the application, carry out a physical inspection, inspect the eligibility for duty reduction and decide whether to grant duty reduction before customs procedures are completed. |
Note
If the application for duty reduction is submitted after customs procedures are completed:
- Within 30 days from the receipt of the satisfactory application, the Customs Department of the province shall compile a dossier, verify the information, inspect the accuracy and adequacy of the application and issue a duty reduction decision according to Form No. 12 in Appendix VII of Decree 18/2021/ND-CP or inform the taxpayer of their ineligibility for duty reduction and the duty payable. If the application is not satisfactory, the customs authority shall inform the taxpayer within 03 working days from the day on which the application is received.
- If a physical inspection of goods that have been released from the customs controlled area is necessary basis for duty reduction, a decision on post-clearance inspection shall be delivered to the taxpayer and the tasks specified in this Point shall be carried out within 40 days from the day on which adequate documents are received.
