Proposal for tax exemption for damaged materials, returned and destroyed products.

Reply:

   Mobile phones on the list of imported goods must apply for a permit as prescribed in Circular No. 18/2014 / TT-BTTTT of November 26, 2014 of the Ministry of Information and Communications. However, under the provisions of Article 3 of this Circular: Cases of exemption from import licenses for land mobile phone cases (without exemption of import licenses for satellite mobile phones) deposit being on the same trip or not on the same trip of the person on entry or imported by post or international delivery service for personal purposes; mobile phones with temporary export and re-import ground for warranty, repair and replacement purposes, subject to warranty conditions under import contracts.

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