Condition for verifying declaration of origin of vehicle serving for security and defense

Customs officials of Hiep Phuoc port inspected imported car. Photo: T.Hòa

In particular, the shipment has to meet conditions including: the shipment of imported motorbike and automobiles which already have verification documents of Ministry of Public Security and Ministry of Defense in order to serve for security, defense under the subject for import duty exemption and subject for VAT exemption.

The enterprises have paid special consumption tax and other taxes (if have) or having been guaranteed by credit institution which operation in accordance with Law of credit institutions committees to guarantee for implementing fully tax obligations for the shipment which is proposing to verify declaration of origin. They also have to pay for a shipment that was imported before that still owed a tax debt, and late payment or fines.

The guidance of the General Department of Customs is based on the provisions of Clauses 2 and 3, Article 37 of the Customs Law; Point c, Clause 3 of Article 47 of the Ministry of Finance's Circular No. 38/2015 / TT-BTC. Specifically, imported and exported goods of customs declarations newly arising would be cleared when taxpayers do not owe overdue tax, late payment and fine.