Dossiers and procedures for applying tariff rate of 0% under programme of preferential tariffs for automobile supporting industry

The dossier and procedures should comply with the provisions of Points a and b, Clause 7, Article 7a, for the programme on preferential imported duty of components and provisions at Points a and b, Clause 8, Article 7b, for preferential duty programme on raw materials, supplies and components serving for manufacturing and processing of products of supporting industry to support development for the automobile manufacturing and assembly industry in 2020-2024 (referred to as the preferential tariff of automobile supporting industry programme).

Huu Nghi Customs official conducted inspection for imported mixer truck. Photo: H.Nụ

A Customs branch that receiving the application for applying of 0% tariff rate should check the dossier for registration of referential tariff programme and the dossier summited by the enterprises. Then comparing with customs dossiers and related database on the information systems of the customs authority to identify the subjects and conditions to apply the referential tariff programme.

If the enterprise mets the subjects and conditions as prescribed to apply the preferential tariff programme but had registered to open import declarations in many different customs branches, the customs authority where the enterprise submits the dossier for applying the preferential tariff rate of 0% should make a record of inspection to determine the amount of import duty already paid and the amount of tax to be refunded of each import declaration at the customs units. At the same time, sending a notification enclosed with the inspection record to the Customs branches where arising the amount of tax requested to be refunded to refund in accordance with regulations.

In case the Customs branch which had received the dossier of requesting for applying 0% of tariff rate, at the same time generating the amount of tax refunded, it should follow instructions below:

Customs branch arising a refunded tax amount according to the dossier of requesting for applying 0% of tariff rate, after receiving documents with inspection records submitted by the Customs branch carrying out procedures for applying the 0% tariff rate, the unit should compare the information provided by the enterprise with the information, the tax paid, the tax proposed to be refunded on the centralised tax accounting system through the function 5. Look up> 2. Details of import and export dossiers and conducting tax refunds as prescribed, updated into the accounting system the amount of tax to be refunded and tax already refunded.

In case of any incorrect information (the amount of tax to be refunded, the number of raw materials, supplies, components) compared to the inspection record, the Customs branch which arising the amount of tax refund should take responsibility in notifying the Customs branch which received the registration dossier to coordinate for handling, ensuring tax refund in accordance with regulations.