Industry ministry documents

Question:
The company has a consignment imported from Japan to Cat Lai port. We have done customs clearance and paid import duties and VAT. However, when operating cargo in containers at CFS warehouse, FWD announced that the shipment was wet due to flooding during the ship's visit to Shanghai and had inspection certificate. After assessing the condition, the goods were completely damaged, so we asked the seller to send a new shipment to compensate for the damaged shipment. So do we have to pay import tax and VAT? If so, is it possible to use the previous lottery tax to deduct it? Because in fact we only buy 1 shipment.

Reply:
- Pursuant to Article 34 of Decree 134/2016 / ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to enforce the law on import and export duties
          "Article 34. Tax refund for imported goods that must be re-exported
          1. Import goods for which import tax has been paid but which must be re-exported are entitled to import duty reimbursement and are not subject to export tax, including:
          a) Goods imported but must be re-exported to foreign countries or exported into non-tariff areas for use in non-tariff areas.
The re-export of goods must be effected by the original importer or the person authorized by the original importer or authorized to export;
          ... Taxpayers are responsible for accurately and truthfully declaring on customs declarations that re-exported goods are previously imported goods; information on the number, date of the contract, the name of the partner purchasing the goods ... "
Therefore, based on the provisions of the Company's case, if determining the re-export of faulty goods to foreign partners abroad, the import tax and VAT will be refunded and made at the customs office. if determined to be overpaid.
In case the Company does not re-export the shipment, it still has to pay import tax and VAT on the replacement import goods lot according to current regulations. At that time, the company consulted the regulations on tax reduction in Article 32 of Decree 134/2016 / ND-CP dated September 1, 2016 of the Government if the export and import goods are under the agency's supervision. Customs are damaged or lost due to objective reasons under the Insurance Contract, the notice of compensation payment by the insurance accepting organization (if any or the contract or the compensation agreement of the carrier for in case of damage caused by the shipping company.
Request the company to refer to the above provisions for implementation. In case of arising problems, please contact directly with the Customs Branch where expected to register the declaration for specific instructions.