Customs to deduct quantity of imported goods to support pandemic prevention and control

VCN - The General Department of Customs agreed with the proposal of the Ho Chi Minh City Customs Department that the quantity of imported goods will be deducted in order to support the pandemic prevention and control, according to Resolution No. 106/NQ-CP.
Rate of imported goods for export production sent to an outsourcing enterprise is not stipulated Rate of imported goods for export production sent to an outsourcing enterprise is not stipulated
General Department of Vietnam Customs responded to Ho Chi Minh City Customs about 22,000 cans of milk General Department of Vietnam Customs responded to Ho Chi Minh City Customs about 22,000 cans of milk
Seriously implement Prime Minister's direction on reforming specialized inspection Seriously implement Prime Minister's direction on reforming specialized inspection
Customs officers of Saigon Port Zone 1 at work. Photo: Thu Hoa
Customs officers of Saigon Port Zone 1 at work. Photo: Thu Hoa

According to Article 1 of Resolution 106/NQ-CP dated September 11, 2021, “Goods imported by Vietnamese organizations and individuals to support the Government, Ministry of Health and other faculties in their performance of Covid-19 prevention and control tasks shall be subject to the same policies on import duties and VAT as humanitarian aid or non-refundable aid”

According to Clause 2, Article 1 of Resolution 106/NQ-CP, the Customs authority shall follow procedures for non-collection of import duties, as prescribed in Point B, Clause 4, Article 2 of the Law on Export and Import Duties, and non-collection of VAT, as prescribed in Clause 19 Article 5 of the Law on Value-added tax and Clause 9, Article 3 of the Government’s Decree 209/2013/ND-CP, in a transparent, public and consistent manner as to prevent personal gains from tax policies.

In Point 1, of the Official Dispatch 10947/BTC-TCHQ, dated September 22, 2021, the Ministry of Finance guides the implementation of Resolution 106/NQ-CP on customs formalities: “the customs authority guides customs declarants on how to submit customs formalities for imported goods according to provisions in Clause 2, Article 16 of Circular 38/2015/TT-BTC dated March 25, 2015 as amended and supplemented in Clause 5, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018. Written approval of the Ministry of Health, People’s Committees and Vietnamese Fatherland Front Committees will also be required.

Rate of imported goods for export production sent to an outsourcing enterprise is not stipulated Rate of imported goods for export production sent to an outsourcing enterprise is not stipulated

After reviewing provisions and guidelines in prevailing laws, the General Department of Customs agrees with the Ho Chi Minh City Customs Department on dealing with imported goods to support the pandemic prevention and control under Resolution 106/ND-CP, but as they are imported rapidly at various customs branches, the customs authority will deduct the quantity of imported goods similarly to the deduction for import permits described in Point B, Clause 1 Article 28 of Circular 38/2015/TT-BTC, as amended and supplemented in Clause 17 Article 1 of Circular 39/2018/TT-BTC.

By Nu Bui/ Huyen Trang

Related News

Southern Customs contributed many practical contents on customs supervision and control procedures

Southern Customs contributed many practical contents on customs supervision and control procedures

VCN - The contents related to the articles and clauses of the draft Decree amending and supplementing Decree 08/2015/ND-CP and the circulars have been specifically commented on by Southern Customs units based on practical experience.
Summary of Project A724p: Effectiveness from coordination work

Summary of Project A724p: Effectiveness from coordination work

VCN - Project A724p against drug crimes was implemented under coordination among four specialized agencies in charge of preventing drug crimes. The agencies arrested 10 suspects and seized 211 kg of various drugs.
Joint efforts to destroy many big drug crime rings

Joint efforts to destroy many big drug crime rings

VCN - The Department of Drug and Crime Prevention and Control (Border Guard Command); the Department of Drug-related Crime Investigation (Ministry of Public Security); the Department of Professional Affairs and Law (Coast Guard Command) and the Department of Anti-Smuggling Investigation (General Department of Customs) organized a conference among specialized agencies in charge of drug crime prevention and control at the central level in 2024.
Ho Chi Minh City: Imported gasoline, iron and steel greatly affect state budget revenue

Ho Chi Minh City: Imported gasoline, iron and steel greatly affect state budget revenue

VCN - Carrying out customs procedures for special imported goods, such as iron and steel, gasoline, Saigon Port Customs Sub-department, Region 3 is expected to generate large revenues, but the state budget revenue from these two items has decreased sharply.

Latest News

Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

VCN - In order to promote the early recovery and development of production and business activities, contributing back to the State budget, the Ministry of Finance proposed to continue reducing 2% of VAT on groups of goods and services currently subject to a tax rate of 10% in the first 6 months of 2025.
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

VCN - In June 2005, the World Customs Organization (WCO) developed and adopted the SAFE Framework of Standards to Secure and Facilitate Global Trade. The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs. This approach introduces a comprehensive method for cross-border goods management and promotes closer cooperation between Customs, businesses, and stakeholders. The Customs News presents a two-part series on implementing the SAFE Framework in Vietnam.

More News

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax administration.
Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of handling administrative violations of the customs sector.
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

VCN - The Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework) is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains. It contributes significantly to the economic development of the 21st century.
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

VCN - Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE. This involves both capacity building and phased deployment aligned with Vietnam Customs’ development strategy and practical needs.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.
Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
Implement regulations on special preferential import tariffs under VIFTA

Implement regulations on special preferential import tariffs under VIFTA

VCN - The General Department of Vietnam Customs (GDVC) requests provincial and municipal customs departments to implement Vietnam's special preferential import tariffs under the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Israel for the period 2024-2027 (referred to as the VIFTA) from October 15, 2024.
Perfecting tax policy for goods traded via e-commerce

Perfecting tax policy for goods traded via e-commerce

VCN - In order to ensure the goal of developing e-commerce activities without causing loss of state budget revenue, the Customs authority is actively coordinating with policy advisory units of the Ministry of Finance to research and review regulations on tax exemption for import and export goods transacted via e-commerce.
Are belongings of foreigners on business trip to Vietnam exempt from tax?

Are belongings of foreigners on business trip to Vietnam exempt from tax?

VCN - That is the question of Nhat Viet Relocation Company Limited, which has just been answered by the Customs Department and given specific instructions on providing a confirmation of residence of foreigners on business trip to Vietnam to follow tax exemption procedures for movable assets.
Read More

Your care

Latest Most read
Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

The Ministry of Finance proposed to continue reducing 2% of VAT on groups of goods and services currently subject to a tax rate of 10% in the first 6 months of 2025.
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax
Mobile Version