Circular No. 11/2012/TT-BTC dated February 4, 2012 of the Ministry of Finance guiding export duty exemption for construction materials brought from the domestic market into non-tariff areas for construction, repair and maintenance of common technical and social infrastructure in non-tariff areas

EXPORT DUTY EXEMPTION FOR CONSTRUCTION MATERIALS IN NON-TARIFF AREAS

The Ministry of Finance issued the Circular No. 11/2012/TT-BTC guiding export duty exemption for construction materials brought from the domestic market into non-tariff areas for construction, repair and maintenance of common technical and social infrastructure in non-tariff areas.

Goods in non-tariff areas  must have owners of projects to build, repair and maintain common technical and social infrastructure in non-tariff areas shall register lists of duty-free exported goods. In case principal contractors or sub-contractors directly export duty-free goods, they shall use lists of duty-free goods and reconciliation monitoring slips which have been registered by project owners when registering duty-free goods export declaration forms with customs offices;

The list of duty-free exported goods and reconciliation monitoring slip shall be made once for the whole project or each phase or each work item of the project if the investment license or certificates granted by a competent agency or the project's econo-technical studies or technical design documents shows/show that the project is implemented by phase or work item;

The list of duty-free exported goods shall be registered at a provincial-level Customs Department of the locality in which a non-tariff area is located. In case such provincial-level Customs Department performs customs management in some provinces, its director shall consider and decide to assign a district-level Customs Department performing customs management of the non-tariff area to register the list of duty-free goods for projects to construct, repair and maintain common technical and social infrastructure in such area.

When registering a list of duty-free exported goods with a customs office, the registering person shall submit and produce a dossier. The customs office may grant export duly exemption only in case a customs declaration form is registered after the list of duty-free exported goods is registered.