Doanh nghiệp

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

According to the General Department of Customs, presently, the provisions on tax treatment for damaged raw materials, supplies, returned and destroyed goods of processed and exported goods are differentiated.
Specifically, for exported processed goods at Point e, Clause 1, Article 10 of Decree 134/2016 / ND-CP stipulating imported goods for processing but allowed to be destroyed in Vietnam and actually destroyed. import tax.
For export production goods, the General Department of Customs issued Official Letter No. 8127 / TCHQ-TXNK dated December 13, 2017 guiding the provincial and municipal Customs Departments. Accordingly, regarding import duties, provincial and municipal customs departments shall comply with Clause 7, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 and Article 12 of Decree 134/2016 / ND-CP of the Government. .
If goods are imported raw materials, supplies or components that are no longer in use, they must be destroyed, imported raw materials, supplies and components have been brought in. If they produce semi-finished products or finished products but are damaged, they must be destroyed and must declare and pay import tax (except for discarded materials and faulty products collected during the production process, which are within the actual norms in accordance with Article 55 Circular 38/2015 / TT-BTC amended and supplemented in Clause 35 Article 1 of Circular 39/2018 / TT-BTC stipulates that the actual production norm is the actual amount of raw materials and supplies used. to process and produce a unit of export products, enterprises are exempt from import tax).
According to: Customs Department
Bài viết khác
​THÔNG TƯ 41/2018/TT-BGTVT 21/04/2020 16:34 THÔNG TƯ 41/2018/TT-BGTVT QUY ĐỊNH VỀ DANH MỤC SẢN PHẨM, HÀNG HÓA CÓ KHẢ NĂNG GÂY MẤT AN TOÀN THUỘC TRÁCH NHIỆM QUẢN LÝ NHÀ NƯỚC CỦA BỘ GIAO THÔNG VẬN TẢI
Chi tiết
Thủ tục nhập khẩu than hoạt tính và cát để lọc nước có phải xin giấy phép hay không? 16/05/2019 15:46

Thủ tục nhập khẩu than hoạt tính và cát để lọc nước có phải xin giấy phép hay không?

 
Chi tiết
How does the procedure for importing contact lenses in fashion do not work? 16/05/2019 15:29

How does the procedure for importing contact lenses in fashion do not work?

Chi tiết
Excess raw materials and supplies; discarded materials, faulty products and discarded materials; What are the following types of temporarily exported machinery and equipment for processing after the completion of processing contracts? 16/05/2019 14:04 Excess raw materials and supplies; discarded materials, faulty products and discarded materials; What are the following types of temporarily exported machinery and equipment for processing after the completion of processing contracts? Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87