Official letter No. 3194/TCHQ-TXNK
dated August 3rd, 2022 of the General Department of Vietnam Customs regarding goods imported on the spot for export production
Posted: 21/9/2022 11:01:52 AM | Latest updated: 27/9/2022 8:57:57 AM (GMT+7) | LuatVietnam: 5545
| Vietlaw: 580
According to opinions of the General Department of Vietnam Customs, the regulations on temporary payment of duty on goods imported on the spot for manufacture of goods for export provided at clause 6 Article 1 of Decree No. 18/2021/ND-CP still ensure rights and interests of enterprises because the enterprises shall be refunded the temporarily – paid import duty on the quantity of goods imported on the spot that have been put into manufacture of goods for export.
Regarding time limit for settlement of the application for duty refund with regard to goods imported for manufacture, sale but the goods have been put into manufacture of goods for export, it is required to base on the regulations at Article 75 of the Law on Tax administration No. 38/2019/QH14. Accordingly, time limit for settlement is 06 working days (for the case of duty refund before inspection) or 40 working days (for the case of inspection before duty refund), counted from the date of receiving the notice of acceptance of the application.
Ms Phuong Thao (VietlawOnline.com)
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