Solving problems with declarations about on-spot import for export production

	Export production goods will not eligible for tax exemption if they are in-country imported between two domestic enterprises
	Tax exemption will not apply if purchasing products of domestic enterprises under the type of in-country import
	Strengthen the review of dossiers, cases of tax refund, handling of overpaid tax

Customs officers of Hai Phong Customs Department perform their duties. Photo: N.Linh

Accordingly, the local customs units asked the General Department of Customs to guide the customs regime for on-spot imports in cases where an enterprise imports goods for export production from non-tariff zones, they will apply the customs regime E31 or A12 and tax policy applicable to imported goods for export production from non-tariff zones.

Responding to this question, the General Department of Customs said, based on the current regulations in Clause 7, Article 16 of the Law on Import Tax and Export Tax; Clause 20, Article 5 of the Law on Value Added Tax; Clause 5, Article 30 of Decree 82/2018/ND-CP of the Government; Point h, Clause 2, Article 12 of Decree 134/2016/ND-CP as amended and supplemented in Clause 6, Article 1 of Decree 18/2021/ND-CP, if an export processing enterprise sells goods to a foreign individual or organization but the foreign individual or organization asks the export processing enterprise to deliver the goods to a domestic enterprise through a sale contract between the domestic enterprise and the foreign enterprise, the goods imported on the spot by the domestic enterprise from the export processing enterprise will be exempt from import tax if they meet provisions in Clause 2, Article 12 of Decree 134/2016/ND-CP as amended and supplemented in Clause 6, Article 1 of Decree 18/2021/ND-CP.

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The declaration using customs regime E31 - import of materials for export production, which is exempt from import tax and not subject to VAT.