Decision No. 1919/QD-TCHQ dated June 28, 2018 of the General Department of Customs on procedures for tax exemption, tax reduction, tax fund, tax cancellation, overpaid taxes associated with exported and imported goods

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS

Decision No. 1919/QD-TCHQ dated June 28, 2018 of the General Department of Customs on procedures for tax exemption, tax reduction, tax fund, tax cancellation, overpaid taxes associated with exported and imported goods

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export and Import Duty No. 107/2016/QH13 dated April 6, 2016;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Government s Decree No. 134/2016/ND-CP dated September 1, 2016 on guidelines for certain article and measures for implementation of the Law on Export and Import Duty;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for certain articles of the Law on Tax Administration and the Law on amendments to the Law on Tax Administration;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export duties, import duties and tax administration applied to exported and imported goods;

Pursuant to Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; customs supervision and inspection; export duties, import duties and tax administration applied to exported and imported goods;

Pursuant to Circular No. 174/2015/TT-BTC dated November 10, 2015 of the Ministry of Finance on guidelines for tax accounting and other revenues applied to exported and imported goods;

Pursuant to Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance on guidelines for state budget accounting system and Vietnam State Treasury professional operations;

Pursuant to Decision No. 65/2015/QD-TTg dated February 17, 2015 of the Prime Minister defining the functions, tasks, entitlements and organizational structure of the General Department of Customs affiliated to the Ministry of Finance;

At the request of Director of Department of Export and Import Duties,

DECIDES:

Article 1.To issue together with this Decision procedures for duty exemption, reduction, refund and cancellation, overpaid taxes associated with exported and imported goods and enclosed forms.

Duty-free imported goods for national defense and security and duty-free imported goods prescribed in international treaties shall comply with particular procedures promulgated by the Director of the General Department of Customs.

Article 2.This Decision takes effect after 15 days from the day on the signing date, supersedes Decision No. 1780/QD-TCHQ dated June 17, 2016 on promulgation of procedures for duty refund, cancellation, and deduction applied to exported and imported goods; part X of procedures for exemption of export or import duties in customs procedures applied to exported and imported goods issued together with Decision No. 1966/QD-TCHQ dated July 10, 2015 of the Director of the General Department of Customs.

Any document arising in the course of implementation is amended or superseded, the amended or superseding document shall prevail. Difficulties that arise during the implementation must be reported to the General Department of Customs for consideration.

Article 3.Heads of units affiliated to the General Department of Customs shall implement this Decision./.

For the General Director

The Deputy General Director

Nguyen Duong Thai

PROCEDURES

FOR TAX EXEMPTION, TAX REDUCTION, TAX FUND, TAX CANCELLATION, OVERPAID TAXES ASSOCIATED WITH EXPORTED AND IMPORTED GOODS
(Issued together with Decision No. 1919/QD-TCHQ dated June 28, 2018 of the Director of General Department of Customs)  

Chapter I

GENERAL PROVISIONS

Article 1. Scopeof adjustment

Procedures for duty exemption, reduction, refund, and cancellation, overpaid taxes associated with exported and imported goods and enclosed forms are issued together with this Decision.

Duty-free imported goods for national defense and security and duty-free imported goods prescribed in international treaties shall comply with particular procedures promulgated by the Director of the General Department of Customs.

Article 2.Subject of application

Customs authorities, customs officials involved in procedures for duty exemption, reduction, refund, and cancellation and overpaid taxes applied associated with exported and imported goods.

Chapter II

DUTY EXEMPTION PROCEDURE

Section A. RECEIPT OF LIST OF DUTY-FREE IMPORTED GOODS

Article 3. Receipt and assignment to process application for registration of duty-free list (hereinafter referred to as application for registration)

a) An application for registration is specified in Clause 3 Article 30 of Decree No.134/2016/ND-CP.

If an application for registration of duty-free list is sent through an e-processing system or automatic system, a number of registration shall be issued to the project owner.

If the e-processing system breaks down or duty-free goods must be imported multiple times for assembling a combination or assemble line at the import time, the customs authority shall receive 2 originals of duty-free list and 1 original of monitoring sheet (recording the subtraction of recorded/declared imports from the import quota).

b) Documentary department (receiving department) shall receive the application for registration, bear receipt time, signature and seal. Subsequently, it shall register the application, record it in logbook as prescribed and report the agency head to forward it to the department in charge of receipt of duty-free lists.

c) The agency head, department manager shall assign an official to process the application (hereinafter referred to as processing official) within the same day forwarded from the documentation department.

Article 4. Documentation verification

The official assigned to verify the application for registration shall:

1.Verify completeness and validity:

The official shall verify if the application is complete and valid as prescribed in Clause 3 Article 30 of Decree No. 134/2016/ND-CP, in specific:

a) Check the completeness of required documents in the application;

b) Check the validity of: Originals, copies, and their consistency.

2.Check contents of the application and verify if they comply with relevant laws and regulations:

a) Details about the enterprise: Name, address, TIN; sector, lines of business;

b) Details about the project: name; objectives, scope, capacity; sector, site; disbursement period, number of workers (if any); technical and economic evaluation, and technical documents;

c) Details about duty-free imported goods: Description, specifications, categories, quantity, unit, value/estimated value;

d) Relevant materials: Certificate of investment registration; approval for project proposal (if the project is not issued with a certificate of investment registration); certificate of business registration or an equivalent document  (if the project is not issued with a certificate of investment registration; modified certificate of investment registration; abstract of technical and economic evaluation or technical documents or description of project; finance lease contract; contract, notification of contract award; document issued by competent authority to certify quantity, categories, value of duty-free goods; other relevant materials (if any);

e) Legal bases: Investment incentive policies; tax policies; list of goods under management of specialized agencies; list of domestically-produced goods; guiding documents of the Ministry of Finance, the General Department of Customs, relevant Ministries (if any);

g) Electronic data on systems of customs authorities, other relevant materials and data collected by customs authorities (if any);

Notes:

-Goods in a list of duty-free goods (hereinafter referred to as duty-free list) must comply with investment incentive policies and tax policies;

-Duty-free imported goods must conform to investment sectors, objectives, scope, capacity of project or manufacturing facility, operations using duty-free goods;

-Duty-free imported goods must conform to technical and economic evaluation, technical documents and relevant materials (if any);

3.If eligibility conditions for registration of a duty-free list are met, the processing official shall follow steps prescribed in Point a Clause 1, Point a Clause 2 Article 5 of this Document.

If eligibility conditions for registration of a duty-free list are not met, the processing official shall follow steps prescribed in Point b Clause 1, Point b Clause 2 Article 5 of this Document.

Article 5. Processing application for registration

1.E-list of duty-free goods

a) Eligibility for registration:

a.1) The processing official shall make a statement about eligibility for registration of duty-free list using Form No. 02/TT/TXNK issued herewith enclosed with a report, and have them considered by department manager and then approved by the agency head.

a.2) Issue general management codes as follows:  ID of applicant for registration of list of duty-free goods/registration year/number order in case of registration on VNACCS (for example: 34CC-2015-0001).

General management code is a code issued with every duty-free project. A duty-free project may have multiple e-lists of duty-free goods. Issuance of general management codes shall be monitored in a book off the System and updated in the item "General management code” when approving e-duty-free list on the System.

a.3) Insert processing result in the System and accept the application for registration via CTL practice (code A) and give a notice to the project owner via the e-processing system.

b) Ineligibility for registration:

b.1) The processing official shall make a statement about ineligibility for registration of duty-free list using the Form No. 02/TT/TXNK issued herewith enclosed with a report, and have them considered by department manager and then approved by the agency head.

b.2) Insert processing result in the System and give a notice to the project owner via CTL practice, in specific:

b.2.1) Refuse the application for registration via CTL practice (code N) and give a notice to the project owner via the e-processing system.

The processing official shall forward full application for registration to the documentary department for returning it to the project owner.

b.2.2) Provide missing documents, explain and clarify information in the application for registration (insert complete addition, explanation): CTL (code I) and give a notice to the project owner via the e-customs system.

After the project owner provides missing documents and/or explanation, the processing official shall follow steps prescribed in Article 4, Article 5 of this Document.

If the project owner gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

2.Physical list of duty-free goods:

a) Eligibility for registration:

a.1) The processing official shall make a statement about eligibility for registration of duty-free list using Form No. 02/TT/TXNK issued herewith enclosed with 2 originals of list of duty-free goods, 1 original of monitoring sheet and a report, and have them considered by department manager and then approved by the agency head.

After the agency head signs 2 originals of duty-free list and 1 original of monitoring sheet, the official shall record them in the logbook and forward them to the documentary department for affixing seal and issuing thereafter; return the project owner 1 original of list of duty-free goods, 1 original of monitoring sheet; and retain 1 original of list of duty-free goods.

a.2) If there are insufficient grounds for determining eligibility of duty-free goods, at the registration time (For example: conditions for forming fixed assets; the factors considered in the determination are components, parts, spare parts for being assembled or being used with machinery, equipment; supplies that cannot be produced domestically), the processing official shall:

a.2.1) Report the agency head on matters to be inspected upon import of goods and post-customs clearance inspection using Form No. 02/TT/TXNK issued herewith;

a.2.2) Make clear notes of matters to be inspected upon import in the duty-free list and monitoring sheet in order for the Sub-department of Customs where import declaration is made.

b) Ineligibility for registration

b.1) If the application for registration is incomplete, the processing official shall make a request for missing documents using Form No. 02/TT/TXNK issued herewith and a draft request using Form No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC, indicating missing documents; have the request and a report considered by department manager and then approved by the agency head before sending them to the project owner.

b.2) If the application for registration is complete but unclear, the processing official shall make a request for explanation using Form No. 02/TT/TXNK issued herewith and a draft request using Form No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC, indicating missing documents; and have the request and a report considered by department manager and then approved by the agency head before sending them to the project owner. If the project owner gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

b.3) If the goods are not considered duty-free, the processing official shall make a notification of ineligibility using Form No. 02/TT/TXNK issued herewith, a draft notification using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with a report, have them considered by department manager and then approved by the agency head.

After the agency head grants approval, the processing official shall forward the notification and full application for registration to the documentary department for issuing it to the project owner.

Article 6. Amending the list of duty-free goods

If a duty-free list has to be amended due to nonconformities, the project owner shall apply for registration of an amended duty-free list before the import of goods enclosed with relevant documents to substantiate that the amendment is conformable with the project need as prescribed in Clause 5 Article 30 of the Decree No. 134/2017/ND-CP. The amendment shall be made in accordance with Article 3, 4, 5 of this Document.

Notes:

1.In case of e-list of duty-free goods

a) Eligibility for amendment to list of duty-free goods:

After the agency head grants an approval, the processing official shall accept the amendment to the duty-free list via CTL practice (code A) and give a notice to the project owner via the e-customs system.

b) Ineligibility for amendment to list of duty-free goods:

After the agency head grants an approval, the processing official shall refuse the amendment to the duty-free list via CTL practice (code N) and give a notice to the project owner via the e-customs system.

2.In case of physical list of duty-free goods

a) Eligibility for amendment to list of duty-free goods:

The customs authority shall receive 1 initially-registered original of duty-free list enclosed with 1 initially-registered original of monitoring sheet; 2 originals of amended duty-free list enclosed with 1 original of monitoring sheet and relevant documents to substantiate that the amendment is conformable with the project need (the amended duty-free list enclosed with the amended monitoring sheet made according to number of remaining goods in initially-registered duty-free list and monitoring sheet and matters need amendments). After the agency head grants an approval and bear notes in the original of initially-registered duty-free list or monitoring sheet, processing official shall:

a.1) Forward the documentary department 2 originals of amended duty-free list and monitoring sheet and original of initially-registered duty-free list and monitoring sheet for bearing issuance stamp.

a.2) Return the project owner 1 original of amended duty-free list and monitoring sheet; 1 original of initially-registered duty-free list and monitoring sheet;

a.3) Retain 1 original of amended list of duty-free goods; 1 copy of initially-registered list of duty-free goods, 1 original of initially-registered monitoring sheet (with notes of import suspension).

b) Ineligibility for amendment to list of duty-free goods:

After the agency head grants an approval, the processing official shall send a notice to the project owner using Form no. 12/TBKTT/TXNK Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC on ineligibility for amendment to the duty-free list enclosed with full application for amendment to duty-free list via the documentary department.

Article 7. Revocation of list of duty-free goods

1.If a duty-free list has been registered, but the project terminates or adjusts or eligibility conditions for investment incentives are not met, the processing official shall:

a) Make a statement on suspension of e-duty-free list or revocation of duty-free list if the physical duty-free list is used according to Form No. 02/TT/TXNK issued herewith, have them considered by department manager and then approved by the agency head.

b) After the agency head grants an approval:

b.1) In case of e-duty-free list, the processing official shall review the duty-free list on the System, suspend the duty-free list via CTL practice (code P) and give a notice to the project owner via the e-customs system.

b.2) In case of physical duty-free list, the processing official shall send a notice using form No. 05/TB/TXNK issued herewith to the project owner of revocation of the duty-free list and monitoring sheet.

2.The Customs Department of province where the duty-free list is received shall send notices to provincial Departments of Customs which granted duty exemption to collect full duties, late payment interests and impose penalties as prescribed (if any).

3.The provincial Department of Customs is responsible for collect full duties, late payment interests and impose penalties as prescribed (if any) applied to imported goods in the revoked duty-free list, and send a consolidated report to the customs authority which revoked the duty-free list.

Article 8. Time limit for receiving and processing application for registration

Within 3 working days from the date on which an application for registration is received, the customs authority shall notify the project owner of receipt of the duty-free list; provide missing documents; explain the available documents or register goods not considered duty-free as prescribed in Point a Clause 6 Article 30 of Decree No. 134/2016/ND-CP.

Section B. DUTY EXEMPTION PROCEDURES WHILE CLEARANCE

Article 9. Verification of claim for duty exemption

The official assigned to verify the claim for duty exemption (hereinafter referred to as verifying official) shall:

1.Verify completeness and validity:

The official shall verify if the claim is complete and valid as prescribed in Article 31 of Decree No. 134/2016/ND-CP, Clause 5 Article 1 of Circular No. 39/2018/TT-BTC on amendments to Circular No. 38/2015/TT-BTC, in specific:

a) Check the completeness of required documents in the claim for duty exemption;

b) Check the validity of: Originals, copies, and their consistency.

2.Verify claim for duty exemption, inspect goods physically (if any), duty exemption bases and relevant provisions:

a) Details about the enterprise: Name, address, TIN; lines of business; enterprise’s duty in arrears; history of enterprise’s observance of law (as deemed appropriate);

b) Details about project: Name; objectives, scope, capacity; technical and economic evaluation and technical documents; disbursement period, number of workers (as deemed appropriate);

c) Details about duty-free imported goods: Description, quantity, unit, specifications, categories, symbol, code, origin, unit, total value, sum of duty exemption claimed;

d) Check investment incentive policy, tax incentive policy, duty-free list, notes taken by the customs authority where the duty-free list is received in the duty-free list; list of goods under management of specialized agencies; a list of domestically-produced goods; guiding documents of the Ministry of Finance, the General Department of Customs; specialized ministries; electronic data on systems of customs authority; other relevant materials gathered by the customs authority (if any).

dd) In case of physical inspection, the official shall rely on the physical inspection result prescribed in Point a, b, c, d of this Clause to grant duty exemption.

3.If eligibility conditions for duty exemption are met, the processing official shall follow steps prescribed in Point a Clause 1, Point a Clause 2 Article 10 of this Document.

If eligibility conditions for duty exemption are not met, the processing official shall follow steps prescribed in Point b Clause 1, Point b Clause 2 Article 10 of this Document.

Article 10. Processing claim for duty exemption

1.In case of e-customs declaration

a) If an e-customs declaration is eligible for duty exemption, the official shall:

a.1) Request the agency head to grant duty exemption in the box “Update result and opinion of processing official” on the System.

a.2) After the agency head approves in the box “Opinions of the head”, the official shall accept the declaration and follow the subsequent tasks. The duty exemption shall be granted within the same day of customs clearance.

In case of import of duty-free goods which are in combination or assembly line with failure to recorded the subtraction at the customs procedure time, the customs procedures shall be carried out at the Sub-department of Customs where the combination or assembly line of goods shall be assembled. At the declaration registration time, the goods shall be detailed in the customs declaration, specifying which combination and assembly line of duty-free list which is registered with the customs authority. If the goods cannot be detailed in the customs declaration, the imported goods must be specified in a manifest enclosed with customs declaration.

The customs authority where import declaration is made shall open a separate logbook of goods imported in combination or assembly line to update quantity, description, code, unit, value according to customs declarations.

Notes:

(i) Registration of e-duty-free list:

The system will automatically record the subtraction of quantity of goods eligible for duty exemption in proportion to quantity of goods in the duty-free list.

(ii) Registration of physical duty-free list:

The official shall inspect number and date of duty-free list in the box “notes” in the customs declaration.

The official shall update quantity and record the subtraction of goods imported duty-free in the original of monitoring sheet of the project owner and bear certification as prescribed, retain 1 copy of duty-free list, monitoring sheet, specifying description, quantity of duty-free imported goods together with import dossier (including goods of an entity eligible for duty-free are transferred to another eligible entity).

When all imported goods in the monitoring sheet are subtracted, the customs authority where the last procedure is carried out bears certification in the original of the monitoring sheet of the declarant, retain 1 copy, issue the declarant with 1 copy and send an original to the customs authority which issues the monitoring sheet. If the customs authority, which registers the duty-free list, also carries out the last procedure, after certifying that all imported goods in the monitoring sheet are subtracted, the customs authority shall retain the original for inspecting the import and use of duty-free goods, and issue a copy to the declarant.

In case of import of duty-free goods which are in combination or assembly line with failure to record the subtraction at the import time, the subtraction shall be made after the import. Within 15 days from the completion of importing the last shipment of a combination or assembly line, the customs authority shall receive a consolidated declaration of duty-free goods imported in combination or assembly line and record the subtraction in the monitoring sheet.

b) If an e-customs declaration is ineligible for duty exemption, the official shall:

b.1) Request the agency head to: request the declarant to provide missing documents or explanation (in specific) in the box "Update result and opinions of processing official" on the System;

b.2) After the agency head approves in the box “Opinions of the head”, the official shall give the declarant a notice via IDA01/EDA01 (code A). In case of ineligibility for duty exemption, the official shall following procedures for duty collection as prescribed.

After the declarant provides missing documents and/or explanation, the processing official shall follow steps prescribed in Article 9, Article 10 of this Document.

If the project owner gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

2.In case of physical customs declaration

a) If a physical customs declaration is eligible for duty exemption, the official shall:

a.1) Make a statement about goods eligible for duty exemption using Form No. 02/TT/TXNK issued herewith enclosed with a report, and have them considered by department manager and then approved by the agency head;

a.2) After the agency head grants an approval, the processing official shall retain the statement in the claim for duty exemption, and then grant duty exemption while customs clearance is in progress, bear signature and seal, and follow next procedures.

Notes:

(i) Registration of e-duty-free list:

The official shall inspect number and date of duty-free list in the box “Description of goods” in the customs declaration.

The official shall provide enterprises with guidelines for amendments to the duty-free list corresponding to quantity of goods actually imported and open a logbook for this case.

The customs authority which carries out import declaration shall notify the customs authority which registers the duty-free list that the duty exemption associated with the physical customs declaration is granted, as the basis for the latter customs authority to accept the amendment at the request of the project owner.

(ii) Registration of physical duty-free list:

The official shall inspect number and date of duty-free list in the box “Description of goods” in the customs declaration.

The official shall update quantity and record the subtraction of goods imported duty-free in the original of monitoring sheet of the project owner and bear certification as prescribed, retain 1 copy of duty-free list, monitoring sheet, specifying description, quantity of duty-free imported goods together with import dossier (including goods of an entity eligible for duty-free are transferred to another eligible entity).

When all imported goods in the monitoring sheet are subtracted, the customs authority where the last procedure is carried out bears certification in the original of the monitoring sheet of the declarant, retain 1 copy, issue the declarant with 1 copy and send an original to the customs authority which registers the duty-free list. If the customs authority, which registers the duty-free list, also carries out the last procedure, after certifying that all imported goods in the monitoring sheet are subtracted, the customs authority shall retain the original for inspecting the import and use of duty-free goods, and issue a copy to the declarant.

b) If a physical customs declaration is ineligible for duty exemption, the official shall:

b.1) Make a statement about goods eligible for duty exemption using Form No. 02/TT/TXNK issued herewith enclosed with a report, and then as the case maybe, the official shall: request the declarant to provide missing documents or explanation (in specific) and reject duty exemption and make a draft of request for providing missing documents or explanation, using form No. 11/TBBSHS/TXNK as prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC or draft notification of ineligibility for duty exemption using form No. 12/TBKTT/TXNK as prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with a report, have them considered by department manager and then approved by the agency head.

b.2) After the agency head grants an approval, the processing official shall retain the statement in the claim for duty exemption, forward it to the documentary department for giving a notice to the declarant and follow the subsequent procedures. In case of ineligibility for duty exemption, the official shall following procedures for duty collection as prescribed.

After the declarant provides missing documents and/or explanation, the processing official shall follow steps prescribed in Article 9, Article 10 of this Document.

If the project owner gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Article 11. Inspection of duty-free imported goods in use

Reports on and inspection of duty-free imported goods in use are specified in Article 106 of Circular No. 38/2015/TT-BTC; procedures for inspection are specified in Clause 74 Article 1 of Circular No. 39/2018/TT-BTC.

Chapter III

DUTY REDUCTION PROCEDURE

Article 12. Receiving and processing claim for duty reduction while customs procedures are in progress

1.Receiving and processing claim for duty reduction

a) A claim for duty reduction is specified in Clause 2 Article 32 of Decree No.134/2016/ND-CP.

b) Sub-department of Customs registering export/import declaration which carries a sum of duty in which the taxpayer applies for reduction shall receive such a claim for duty reduction (whether it is submitted while the customs procedures are in progress prescribed in Clause 2 Article 32 of Decree No.134/2015/ND-CP or it associates with imported goods subject to inspection by specialized agency being taken to storage places pending customs clearance as prescribed in Point c Clause 3 Article 6 of Decree No. 08/2015/ND-CP, which is amended at Clause 4 Article 1 of Decree No. 59/2018/ND-CP). Do not receive a claim for duty reduction via e-processing system or online public service system for the reason that required documents in the claim for duty reduction must be submitted 03 originals and 1 copy bearing certified true copy stamp as prescribed in Clause 2 Article 32 of Decree No. 134/2016/ND-CP.

c) If the taxpayer submits a claim to the customs authority by post or in person, the documentary department shall bear the “incoming-mail” stamp in the dispatch book in a similar way to ordinary dispatches.

d) The head of Sub-department of Customs shall assign an official to process the claim and an official to inspect damaged goods physically (if the claim for duty reduction is submitted while the customs procedures are in progress) as soon as practicable after receiving a complete claim for duty reduction.

2.Physical inspection of damaged goods

The inspecting official shall:

Inspect the damaged goods physically, take photos of damaged goods (as deemed appropriate) according to the claim for duty exemption prescribed in Clause 2 Article 32 of Decree No. 134/2016/ND-CP, details about the customs declaration available on the e-processing system of the customs authority.

Upon completion of inspection, make a report using form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2016/TT-BTC, specifying description, code, origin, quantity, categories, specifications (except for damaged goods cannot be inspected physically such as petrol and oil, chemicals, liquid, burnt or exploded goods). If there are many damaged goods, a detailed schedule shall be made enclosed with the report.

After inspecting damaged goods physically, the inspecting official shall forward all documents to the official in charge of processing claim for duty reduction.

3.Processing claim for duty reduction

a) The processing official shall:

a.1) Verify all documents in the claim for duty reduction; insurance document and other relevant documents to determine severity scale;

a.2) Inspect figures of damaged goods in the report made by the inspecting official;

a.3) Compare information about the sum of duty exemption claimed with data on VNACCS, VCIS, E-Customs and relevant management programs. If the claim is complete, the processing official shall make a statement using form No. 02/TT/TXNK issued herewith, a draft decision on duty reduction using Form No. 04/QD/TXNK issued herewith, and then send them to division manager for submitting them to the head of Sub-department of Customs for approval;

a.4) If the claim is incomplete, the processing official shall make a statement using Form No. 02/TT/TXNK issued herewith and notification using Form No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix V of Circular No. 38/2015/TT-BTC, specifying missing documents that the taxpayer must provide, and then send them to division manager for submitting them to the head of Sub-department of Customs for approval. After the head of Sub-department of Customs approves, the processing official shall forward the notification to the documentary department for sending to the taxpayer. The notification of providing missing documents shall be sent within 3 working days from the date on which the claim is received as prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.

a.5) If the taxpayer provides explanation in writing, the processing official shall retain the written explanation in the claim for duty reduction.

If the taxpayer gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

a.7) After reviewing the explanation, if the customs authority considers that the claim is not eligible for duty reduction, the processing official shall make a statement using Form No. 02/TT/TXNK issued herewith and a draft of notification using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT- BTC, and then send them to division manager for submitting them to the head of Sub-department of Customs for approval. After the head of Sub-department of Customs approves, the processing official shall forward the notification to the documentary department for sending to the taxpayer within 15 working days after receiving a duly completed claim as prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.

b) The division manager shall:

Inspect the suggestion made by the official, compare it to data on the System, relevant documents in the claim, bear signature and opinions in the statement, and then submit it to the head of Sub-department of Customs for approval. If disagreeing with the suggestion of the official, the division manager shall give opinions to the processing official.

c) The head of Sub-department of Customs shall:

Re-verify the claim, approve the statement, sign a decision on duty reduction and relevant documents. If disagreeing with the suggestion of the official, the head of Sub-department of Customs shall give opinions to the processing official.

4.Issuing decision on duty reduction

a) The processing official shall:

Issue customs management codes as follows:  Code of Sub-department of Customs/number order/year/duty reduction code/declaration code (duty reduction code GT01 if the claim is submitted while customs procedures are in progress; duty reduction code GT01 in the claim is submitted after customs procedures are completed). After the documentary department issues a decision on duty reduction, the processing official shall update data of such a decision to the centralized system and relevant programs (if any).

If the taxpayer submits a physical customs declaration, apart from updating duty reduction information in the centralized system, the processing official shall specify the sum of reduced duty according to decision No. /date, and bear seal on the customs declaration paid by the taxpayer, retain 1 copy of claim for duty reduction, and return original customs declaration to the taxpayer.

b) The documentary department shall:

b.1) Bear seal, record the logbook as prescribed in regulations on outgoing documents, retain 1 decision on duty reduction at the documentary department, transfer 1 decision on duty reduction to the processing official for retaining in the claim for duty reduction, transfer 1 decision on duty reduction to the tax accounting department.

b.2) Transfer 1 decision on duty reduction to the taxpayer. If the taxpayer submits a claim by post, the documentary department shall send an equivalent decision on duty reduction and relevant documents (if any) to the taxpayer by post. If the taxpayer receives a decision on duty reduction in person at the customs authority, the documentary department shall return the decision on duty reduction to the taxpayer, make a register, specify number of decision, full name, ID card/passport number of the recipient.

Article 13. Receiving and processing claim for duty reduction after customs procedures complete

1.Receiving and processing claim for duty reduction 

a) Sub-department of Customs registering export/import declaration which carries a sum of duty in which the taxpayer applies for reduction shall receive such a claim for duty reduction (whether it is submitted while the customs procedures are in progress prescribed in Clause 2 Article 32 of Decree No. 134/2015/ND-CP or it associates with imported goods subject to inspection by specialized agency being taken to storage places pending customs clearance as prescribed in Point c Clause 3 Article 6 of Decree No. 08/2015/ND-CP, which is amended at Clause 4 Article 1 of Decree No. 59/2018/ND-CP), which are damaged or lost due to objective causes, such as natural disasters, fire, accidents as prescribed in Clause 1 Article 32 of Decree No. 134/2016/ND-CP.

b) Claim for duty reduction shall be received and processed as prescribed in Clause 1 Article 12 of this Document.

2.Procedures:

a) Sub-department of Customs

a.1) After receiving a claim for duty reduction, the processing official shall verify it and relevant documents. Compare information about the sum of duty reduction claimed with data on VNACCS, VCIS, E-Customs and relevant management programs.

a.2) Sub-department of Customs receiving the claim shall send a report enclosed with the claim to provincial Departments of Customs within the same working day or early next working day.

b) Provincial Departments of Customs:

b.1) Provincial Departments of Customs shall inspect and verify all documents in the claim if they are valid and complete. If the claim is considered valid and complete, the provincial Departments of Customs shall send a dispatch enclosed with the claim to the General Department of Customs for submitting them to the Ministry of Finance for consideration as prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.

b.2) If a claim for tax reduction is submitted after customs procedures complete (prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP) an inspection visit to the taxpayer’s premises is required, the customs authority shall issue a decision on post-customs clearance inspection as prescribed in Clause 74 Article 1 of Circular No. 39/2018/TT-BTC on amendments to Article 143 of Circular No. 38/2015/TT-BTC. Matters to be inspected at the taxpayer’s premises:

b.2.1) Inspect the claim for duty reduction as prescribed in Clause 2 Article 32 of Decree No. 134/2016/ND-CP;

b.2.2) Inspect all documents relevant to damaged goods such as a report to certify damage causes issued by a specialized agency in the locality where the damage occurs (such as a record to certify a fire issued by a police department of fire safety in the locality where the fire occurs; a record to certify natural disaster, fire, accident causing damage to imported materials, machinery and equipment issued by the People’s Committee of district; such a record must be made within 30 days from the day on which the occurrence of damage as prescribed in Point c Clause 2 Article 32 of Decree No. 134/2016/ND-CP);

b.2.3) Check the quantity of damaged goods claimed, the sum of duty reduction claimed. Compare description, code, origin, quantity, categories, specifications, unit price, total value of damaged goods (except for damaged goods cannot be inspected physically such as petrol and oil, liquid, combustible substance; if goods are wholly damaged due to natural disaster, fire, certification of appraisal issued by an appraisal organization shall be referred to);

b.2.4) Check accounting voucher and books, documents and materials relevant to damaged goods (as deemed appropriate);

b.2.5) Upon completion of inspection, the official shall make an inspection report using form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC. If the taxpayer is considered eligible for duty reduction upon the inspection visit, the inspection report must indicate sums of duties eligible for reduction.

b.2.6) If the taxpayer is considered ineligible for duty reduction upon the inspection visit, the department of post-customs clearance shall forward the claim and inspection findings to the Sub-department of Customs where the import declaration is registered shall notify the taxpayer of reasons for ineligibility for duty reduction, a sum of duty payable using Form No. 12/TBKTT/TXNK Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

b.2.7) If imported materials, supplies, spare parts, machinery or equipment are eligible for duty reduction but actual damage cannot be identified according to import/export dossier, accounting vouchers or books, payment vouchers, data of the taxpayer who suffers the whole damage, provincial Customs Department which receives the claim for duty reduction shall send the local tax authority a request to provide data from the tax data system of the tax authority. After receiving documents provided by the tax authority, the customs authority shall compare them to those on its system to verify the completeness and validity of the claim, if there are substantial grounds to determine a sum of duty reduction, the provincial Customs Department shall send a report enclosed with the claim to the General Department of Customs as prescribed in Point c of this Clause.

c) The provincial Departments of Customs shall send a report enclosed with the claim to the General Department of Customs within 3 working days from the completion of inspection visit to the taxpayer’s premises. The report must indicate sum of every duty equivalent to damaged goods; declared duties and paid duties (if any); sum of duties imposed by the customs authority (if any); sum of duties eligible for reduction; sum of duties ineligible for reduction (if any) to the Department of Export and Import Duty affiliated to General Department of Customs in order to request the Ministry of Finance to decide the duty reduction as prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.

4.Department of Export and Import Duty (the General Department of Customs)

 The claim shall be received and processed according to the process in force prescribed by the General Department of Customs at the receipt time.

5.Procedures to be carried out after the Ministry of Finance issues a decision:

a) The processing official shall:

a.1) Verify the claim for duty reduction;

a.2) Compare information about the sum of duty exemption claimed with data on VNACCS, VCIS, accounting-centralized system, E-Customs and relevant management programs.

a.3) Make a draft of statement using Form No. 02/TT/TXNK; decision on duty imposition using Form No. 07/QDADT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC (if any); decision on duty reduction using Form No. 04/QD-TXNK issued herewith, and then send it to the department manager for submitting it to agency head for approval.

b) The division manager shall:

Inspect the suggestion made by the official, compare it to data on the System, relevant documents in the claim, bear signature and opinions in the statement, and then submit it to the head of Sub-department of Customs for approval.

c) The head of Sub-department of Customs shall:

Re-verify the claim, approve the statement, sign a decision on duty reduction and relevant documents.

6.Issuing decision on duty reduction

Comply with Clause 4 Article 12 of this Document.

7.If the General Department of Customs issues a notification of ineligibility for duty reduction:

a) The Sub-department of Customs which received the claim for duty reduction shall forward such a notification to the tax payer using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC. Request the taxpayer to declare and pay a sum of duty on damaged goods ineligible for duty reduction as prescribed in Point c Clause 3 Article 32 of Decree No. 134/2016/ND-CP.

Regarding initial import declaration which indicates goods eligible for duty exemption and does not mention a sum of duty payable (for example: goods imported for production of exported goods, goods imported for processing of exported goods), after the customs authority notifies the inedibility for duty reduction, if the taxpayer fails to declare and pay a sum of duty to the customs authority, the duty shall be imposed as prescribed in Article 39 of the Law on Tax Administration No. 78/2006/QH11, Article 33 of Decree No. 83/2013/ND-CP using Form No. 07/QDADT/TXNK in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Article 14. Dealing with duties after issuance of decision on duty reduction

1.Regarding refund of reduced duties from a deposit account of customs authority, the following actions shall be taken:

a) According to a decision on duty reduction, the customs authority shall determine the sum of overpaid duty in order to issue a decision on refund of overpaid duty as prescribed in Article 31 of this Document.

If the taxpayer has no amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges (except for fees or charges incurred from declarations in the month to the 10^thday of subsequent month), the following actions shall be taken:

a.1) If the taxpayer claims a refund, the customs authority shall issue a payment order to the State Treasury, according to the decision on refund of duty or fine, to give a refund to the taxpayer.

a.2) If the taxpayer requests customs authority to offset overpaid sum against duties payable of subsequent declarations, after the taxpayer incurs a sum of duty payable and makes a written request for offsetting the duty, the customs authority shall, based on the refund decision and the taxpayer’s request, make a document on adjustment to the state budget revenues or payment order to the State Treasury, offset the amount payable against the tax refund, any remaining sum shall be refunded as prescribed in Point a.1 of this Clause.

b) If the taxpayer has an amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

b.1) If the taxpayer requests an offset, the customs authority shall send a payment order to State Treasury to make a payment to State budget on behalf of the taxpayer.

b.2) If the taxpayer does not request an offset, but the customs authority discovers that the taxpayer has obligation to pay other taxes, interests on late payment or fines, other amounts payable, including fees or charges in arrears, the customs authority shall comply with Point b.1 of this Clause and send a notice to the taxpayer using Form No. 28/TBBT/TXBNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Any remaining sum after an offset shall be refunded to the taxpayer as prescribed in Point a.1 of this Clause.

2.The tax refund shall be deducted from state budget as follows:

a) If the taxpayer has no amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

a.1) If taxpayer claims a refund, the customs authority shall, based on the refund decision, make a refund order using Form No. C1-04/NS prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance on guidelines for accounting system of government budget and professional operations of Vietnam State Treasury, and then send it to Vietnam State Treasury for giving a refund to the taxpayer.

a.2) If the taxpayer requests customs authority to offset overpaid sum against duties payable of subsequent declarations, the customs authority shall, based on the refund decision and the taxpayer’s request, make a document on adjustment to the state budget revenues or a refund offset order to the State Treasury, to offset the amount payable against the tax refund, any remaining sum shall be refunded as prescribed in Point a.1 of this Clause.

b) If the taxpayer has an amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges payable (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

b.1) If the taxpayer requests an offset, the customs authority shall make an adjustment to state budget revenues using Form No. C1-07a/NS or a refund offset order using Form No. C1-05/NS prescribed in Circular No. 77/2017/TT-BTC, and then send it to State Treasury for payment to State budget on behalf of the taxpayer;

b.2) If the taxpayer does not request an offset, but the customs authority discovers that the taxpayer has obligation to pay other taxes, interests on late payment or fines, other amounts payable, including fees or charges in arrears, the customs authority shall comply with Point b.1 of this Clause and send a notice to the taxpayer using Form No. 34/TBBT/TXBNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

b.3) Any remaining sum after the offset shall be refunded to the taxpayer as prescribed in Point a.1 Clause 2 of this Article.

b.4) With regard to amounts offset against amounts payable in a same budget at the same receiving agency (Sub-department of Customs), same line item budget, the customs authority shall make an adjustment to state budget revenues and do bookkeeping as prescribed.

If tax refund occurs off the budget year or occurs in the budget year but different from receiving agency (Sub-department of Customs), different line item budget, the customs authority shall make a refund order as prescribed in Point a and Point b of this Clause.

Article 15. Time limit for issuance of decision on duty reduction

To follow the Clause 3 Article 32 of Decree No.134/2016/ND-CP.

Article 16. Retention of duty reduction documents

A physical claim for duty reduction shall be retained together with dossier of import/export shipment, indicating the sum of reduced duties claimed. The processing official shall forward them to the documentary department for retention as prescribed.

Department of Customs Information Technology and Statistics shall be responsible for retention of duty reduction information on the system, keep them adequately secured and confidential, provide them for relevant departments in accordance with information provision mechanism of customs sector.

Article 17. Duty reduction data reports

Customs authorities shall make reports on duty reduction data as prescribed in Circular No. 174/2015/TT-BTC dated November 10, 2015 of the Ministry of Finance on guidelines for tax accounting and other revenues applied to exported and imported goods.

Chapter IV

DUTY REFUND AND CANCELLATION PROCEDURES

Section A. Duty refund for exported or imported goods

Article 18. Receipt of refund claim

1.A refund claim is specified in Articles 33, 34, 35, 36, 37 of Decree No. 134/2016/ND-CP.

2.A refund claim shall be receive as prescribed in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC. The documentary department shall receive and bear the “incoming-mail” stamp, record it in the logbook and forward it to the tax refund department after receiving the approval of the agency head. The tax refund department shall open a book to keep track of the refund claims.

3.If the taxpayer submits a refund claim via online public service system of the customs authority, the head of Sub-department of Customs shall assign the tax refund department to receive such a claim via the System.

Article 19. Classification of claims

1.Classification

a) Claims for refund before inspection: Comply with Clause 18 Article 1 of the Law on Tax Administration No. 21/2012/QH13 on amendments to Article 60 of the Law on Tax Administration No. 78/2006/QH11, Clause 2 Article 41 of Decree No. 83/2013/ND-CP; Clause 63 Article 1 of Circular No. 39/2018/TT-BTC.

Refund time limit is 6 working days after receiving a duly completed refund claim as prescribed in Clause 18 Article 1 of the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13.

b) Claims for refund after inspection shall comply with Clause 63 Article 1 of Circular No. 39/2018/TT-BTC; and claims for refund before inspection but documents therein do not have substantial grounds for tax refund that need inspection visits to the taxpayer’s premises for determining the amount of tax refund.

Refund time limit is 40 working days after receiving a duly completed refund claim as prescribed in Clause 18 Article 1 of the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13.

c) Procedures:

c.1) The agency head shall direct to classify a complete refund claim on the same day.

c.2) The processing official shall verify number of documents in the refund claim as prescribed in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC. Make a note of classification: Refund before inspection or refund after inspection using Form No. 01/PL/TXNK issued herewith.

c.2.1) If the refund claim is incomplete, the official shall make a notification about providing missing documents using Form No. 11/TBBSHS/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC, have them considered by department manager and then approved by the agency head. After the agency head approves, the processing official shall forward the notification to the documentary department for giving to the taxpayer.

c.2.2) If the taxpayer fails to send the claim to the duly authorized customs authority, within 2 working days, the official shall make a statement using Form No. 02/TT/TXNK issued herewith and then have it considered by the department manager, approved by the agency head and settled by the competent authority as prescribed.

Article 20. Assigning officials to process and inspect claims

1.The head of Sub-department of Customs shall assign an official to process claims within 8 working hours, from the moment at which the complete refund claim is received.

2.Claim for refund before inspection:

a) The processing official shall inspect duty refund conditions as prescribed in laws and regulations on tax administration, the sum of paid duties and refund, duties in arrears on the accounting centralized system; compare the refund claim and e-processing system in connection with the export/import declaration indicating the sum of paid duties claimed for refund. If eligibility conditions for duty refund are met, the processing official shall follow steps prescribed in Article 22 of this Document.

b) If eligibility conditions for duty refund are not met or additional information about refund is needed, the customs official shall make a request using Form No.02/TT/TXNK issued herewith and a notification using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC, have them considered by department manager and then approved by the agency head.

After the agency head grants an approval, the processing official shall give notice to the taxpayer of their ineligibility for duty refund or additional information about refund is needed.

c) If the taxpayer gives customs authority explanation in person, the processing official shall make a report using Form No. 18/BBLV/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC. The report and explanation must be kept in the refund claim.

The time limit for explanation and provision of additional information is 3 working days in a case where eligibility conditions are met as prescribed in Article 21 of this Document.

d) If the explanation and missing documents are provided but there are not substantial grounds for granting duty refund, the customs authority shall undertake an inspection visit to the taxpayer’s premises, the processing official shall make a statement using Form No. 02/TT/TXNK issued together with of this Document and make a draft notification that the customs authority re-classifies the claim as a claim for refund after inspection using Form No. 03/TB/TXNK issued herewith, have them considered by department manager and then approved by the agency head.

Time limit for re-classifying the claim as a claim for refund after inspection is 2 working days from the day on which the taxpayer provide explanation or missing documents for the customs authority.

dd) If the claim is not eligible for duty refund, the processing official shall make a statement using Form No. 02/TT/TXNK issued herewith, a notification using Form No. 12/TBKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2016/TT-BTC, have them considered by department manager and then approved by the agency head. The notification shall be forwarded to the documentary department for send it to the taxpayer.

3.Inspection of claim for refund before inspection:

a) The processing official shall:

Inspecting documents in the refund claim (in case of physical documents), compare the sum of duties claimed for refund and data on the centralized accounting program, VNACCS, VCIS, E-Customs and relevant management programs to determine matters to be inspected. Prepare documents for inspection at taxpayer’s premises, have them considered by the department manager and then approved by the agency head, including:

a.1) Documents regarding the sum of duties claimed for refund printed by the processing official from the System;

a.2) A statement using Form No.02/TT/TXNK issued herewith on inspection at taxpayer’s premises, specifying subject matter, scope, matters to be inspected, requirements and time enclosed with full claim for refund;

a.3) A draft decision on inspection at taxpayer’s premises using Form No. 22/QDKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC. After the agency head grants a decision on inspection, the processing official shall:

a.3.1) Forward 1 decision on inspection at taxpayer’s premises to the documentary department for sending it to the taxpayer;

a.3.2) Forward 1 decision on inspection at taxpayer’s premises enclosed with full claim for refund to the chief inspector.

a.4) If the Sub-department of Customs grants the duty refund without inspection visit to the taxpayer’s premises, the inspection shall be authorized to another Sub-department of Customs by the Customs Department of province. To justify that inspection figures are adequate and accurate, the processing official of Sub-department of Customs shall make a statement using Form No. 02/TT/TXNK issued herewith, have inspection matters and results considered by department manager and then approved by the agency head in order to issue a decision on duty refund within the time limit as prescribed.

The Sub-department of Customs shall be authorized to inspect the implementation of decision on inspection at taxpayer’s premises as prescribed in Clause 2 Article 20 of this Document; undertake an inspection visit to the taxpayer’s premises as prescribed in Article 21 of this Document. The Sub-department of Customs shall then send the inspection result to the Sub-department of Customs that grants duty refund as the basis for the refund within 3 working days from the date of notification of inspection result.

b) The chief inspector shall:

b.1) Examine the claim after receiving a decision on inspection. Compare the claim with the data on the centralized accounting program, VNACCS, VCIS, E-Customs and relevant management programs to determine matters to be inspected;

b.2) Make a detailed inspection plan in accordance with the Law on Tax Administration, the laws on taxation and characteristics of each claim;

b.3) Give assignment tasks to members in the inspectorate, predict possible circumstances and corresponding solutions.

Article 21. Inspection at taxpayer’s premises

1.Inspection procedures

a) The customs authority shall send a decision on inspection to the taxpayer within 2 working days from the date of signing.

b) The inspectorate shall undertake the inspection visit within 5 working days from the date on which the decision is sent.

c) Disclosure of decision on inspection: The chief inspector shall disclose the decision on inspection and make a report of such disclosure using Form No. 23/BBCB/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

d) Inspection period

Inspection period shall not exceed 5 working days (at the manufacturing facilities or premises of the taxpayer). In a complicated case that extension is needed for verifying and gathering materials, at least 1 working day before expiry of inspection period, the chief inspector shall report the competent person who signed the decision on inspection in writing to issue a decision on extension of inspection period. The aforesaid competent person shall sign the decision on extension of inspection period, the extension period shall not exceed 5 working days. A decision on extension of inspection period is specified in Form No. 25/QDGH/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

If the taxpayer fails to abide by the decision on inspection of customs authority, the inspectorate shall make a report as the basis for further actions against administrative violations as per the law.

The inspection result shall be reported between the inspectorate and duly authorized representative of taxpayer using form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

dd) Scope of inspection:

dd.1) The scope of inspection shall be specified in the decision on inspection. Whilst the inspection is in progress, if it is necessary to expand the scope to determine specific duties to be refunded, the chief inspector shall request the competent signing person to consider issuing a revised decision on inspection using Form No. 22/QDKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

If the taxpayer does accounting on a computer using an accounting software (in accordance with Circular No. 103/2005/TT-BTC dated November 24, 2005 of the Ministry of Finance on guidelines for standards and conditions for accounting software and amended documents), the inspectorate shall request accounting books on electronic data with the same contents as the physical documents for retention (the taxpayer is not required to print them).

dd.2) The chief inspector and members in the inspectorate may not require the taxpayer to provide any information or documentation irrelevant to the matters to be inspected.

e) Matters to be inspected:

The customs authority shall undertake an inspection taxpayer’s premises or manufacturing facility as prescribed in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC. The inspection shall be undertaken according to the following steps and stop when there are substantial grounds for determine an accurate sum of duty refund/exemption:

e.1) Inspect customs dossier, refund claim, accounting documents and records, payment vouchers, warehouse discharge and entry notes; compare the sum of duties claimed for refund and collected sum on the centralized system of the customs authority, compare refund claim with information on the e-customs system related to the export/import declaration with the sum of duties claimed for refund/exemption, inspect other documentation;

e.2) In case of refund as prescribed in Article 35 of the Decree No. 134/2016/ND-CP, the customs authority shall inspect declared depreciation rate, calculation method of depreciation rate on accounting vouchers, allocation of good value while they are used and kept in Vietnam;

e.3) In case of refund as prescribed in Article 36 of the Decree No. 134/2016/ND-CP while initial inspection has been undertaken or the inspection findings of manufacturing facility have not been given, the customs authority shall inspect the manufacturing facility and right to use associated with machinery and equipment at the manufacturing facility. Check the appropriateness between the amount of required material for each finished unit stated in the report on calculation of duties on imported materials using Form No. 10 Appendix VII issued together with the Decree No. 134/2016/ND-CP and accounting vouchers of the taxpayer and technical documents;

e.4) In case of refund associated with imported goods to be re-exported; exported goods to be re-imported; goods subject to special excise duty; imported goods requiring licenses, imported goods subject to regulations on quarantine, food safety and hygiene, and goods quality inspection, the customs authority shall inspect the refund claim, accounting records, payment vouchers, compare the sum of duties claimed for refund and collected sum on the accounting centralized system of the customs authority and other management programs.

e.5) Physical inspection of manufacturing process

Inspect amount of required material for each finished unit (if any); materials, machinery and equipment in the production line (if any); check the appropriateness of a finished product and imported materials (in a case where the finished product is as the same kind with the product claimed for refund kept at the warehouse of the taxpayer); inspect unfinished product in the production of goods (if any); inspect quantity, categories of finished products that have not been exported (if any); inspect scrap, redundant materials in stock (if any);

Inspect imported goods in use; inspect goods claimed for duty refund because they have been exported but re-imported thereafter (if any).

e.6) Inspect and verify transactions between the taxpayer and relevant entities (in a complicated case requiring an inspection for clarification).

2.Extension of inspection period

In a complicated case that the inspection is likely to last for more than 5 working days so an extension is needed for verifying and gathering materials, at least 1 working day before expiry of inspection period, the chief inspector shall report the competent person who signed the decision on inspection in writing to issue a decision on extension of inspection period using Form No. 25/QDGH/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

The extension period shall not exceed 5 working days. The chief inspector shall disclose the decision on extension of inspection period and make a report on disclosure as prescribed in Clause 4 hereof.

3.Make an inspection report

The inspectorate shall make an inspection report using Form No. 24/BBKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC within 5 working days from the inspection closing at the taxpayer’s premises.

4.Inspection findings

Make draft inspection findings and send them to the taxpayer within 3 days from the date on which the inspection report using Form No. 26/KLKT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC by fax, registered mail, or in person.

If the taxpayer disagrees with the draft inspection findings given by the customs authority, within 5 working days from the date on which they are received, the taxpayer shall send a written explanation, via the e-customs system, or a physical explanation to the customs authority.

Within 5 working days from the deadline for explanation, the Manager of Sub-department of Customs shall issue inspection findings. In case of ineligibility for duty refund, the customs authority shall notify the taxpayer of such ineligibility in writing.

Article 22. Issuance of decision on duty refund

1.The processing official shall:

a) Make a statement using Form No. 02/TT/TXNK issued herewith.

b) Draft decision on tax refund using Form No. 10/QDKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with all documents in the claim to be sent to the department manager.

2.The department manager shall:

a) Check all documents in the claim and the statement;

b) Compare information in the claim, statement and information on the system, indicate opinions in the statement to submit them to the agency head.

If the department manager disagrees with the processing official, he/she shall indicate his/her opinions and give them to the processing official for further actions.

3.The agency head shall:

a) Verify documents and statement, and sign a decision on duty refund.

b) If the agency head disagrees with the statement, he/she shall indicate his/her opinions and give them to the department manager for further actions.

4.Issuance of decision

a) The processing official shall:

a.1) Issuance of management code:

After the agency head signs a decision on duty refund, the processing official shall issue a management code according to the following structure: Code of Sub-department of Customs/number order/year/refund code/procedure code. HT01 is for refund before inspection; HT02 is for refund after inspection.

a.2) Forward documents signed by the head/manager to the documentary department for bearing number and seal and being recorded and issued as prescribed.

b) The documentary department shall:

b.1) Issue 5 copies of decision in case of duty refund; or 6 copies of decision in case of refund of mistaken or excess payment of VAT.

b.2) Send the decision on duty refund to relevant departments within the same working days or no later than early next working day.

b.3) Send 1 decision on duty refund and relevant documents (if any) to the taxpayer by post.

If the taxpayer receives a decision on duty refund in person at the customs authority, the documentary department shall make a register, specify full name, ID card/passport number of the recipient and require the recipient to sign in the register.

b.4) Send 1 original of decision on duty refund by post to the local tax authority where the taxpayer is headquartered, in case of: Decision on refund of mistaken or excess payment of VAT; decision on refund of export or import duty; safeguard duty, anti-dumping duty, countervailing duty; special excise duty; environment protection tax incurred after the enterprise has their annual tax return processed by the local tax authority.

5.Time limit for issuance of decision on duty refund

Time limit for issuance of a decision on duty refund, in case of claim for refund after inspection is 40 working days after receiving a duly completed refund claim as prescribed in Clause 18 Article 1 of the Law on the amendments to the Law on Tax Administration No. 21/2012/QH13 on amendments to the Law on Tax Administration.

Article 23. Dealing with duties after issuance of decision on duty refund

1.Duty refund from a deposit account of customs authority, the following actions shall be taken:

a) If the taxpayer has no amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

a.1) If the taxpayer claims a refund, the customs authority shall issue a payment order to the State Treasury, according to the decision on refund of duty, to give a refund to the taxpayer.

a.2) If the taxpayer requests customs authority to offset overpaid sum against duties payable of subsequent declarations, after the taxpayer incurs a sum of duty payable and makes a written request for offsetting the duty, the customs authority shall, based on the refund decision and the taxpayer’s request, make a document on adjustment to the state budget revenues using Form No. C1-07a/NS prescribed in Circular No. 77/2017/TT- BTC to transfer the refunded amount and the payable amount to the same deposit account with the same collection agency (Sub-department of Customs) and do accounting as prescribed; make a payment order to the State Treasury, offset the amount payable against the tax refund, any remaining sum shall be refunded as prescribed in Point a.1 of this Clause.

b) If the taxpayer has an amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges payable (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

b.1) If the taxpayer requests an offset, the customs authority shall comply with Point a2 of this Clause.

b.2) If the taxpayer does not request an offset, but the customs authority discovers that the taxpayer has obligation to pay other taxes, interests on late payment or fines, other amounts payable, including fees or charges in arrears, the customs authority shall comply with Point b.1 of this Clause and send a notice to the taxpayer using Form No. 28/TBBT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Any remaining sum after an offset shall be refunded to the taxpayer as prescribed in Point a.1 of this Clause.

2.The tax refund shall be deducted from state budget as follows:

a) If the taxpayer has no amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

a.1) If taxpayer claims a refund, the customs authority shall, based on the refund decision, make a refund order using Form No. C1-041/NS prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance on guidelines for accounting system of government budget and professional operations of Vietnam State Treasury, and then send it to Vietnam State Treasury for giving a refund to the taxpayer.

a.2) If the taxpayer requests customs authority to offset overpaid sum against duties payable of subsequent declarations, the customs authority shall, based on the refund decision and the taxpayer’s request, make a document on adjustment to the state budget revenues using Form No. C1-07a/NS, adjusting the refundable sum and payable sum in the same budget year, same line item budget, same collection agency (Sub-department of Customs); a refund offset order to the State Treasury using Form No. C1-05/NS prescribed in Circular No. 77/2017/TT-BTC to be sent to State Treasury to offset the amount payable against the tax refund, any remaining sum shall be refunded as prescribed in Point b.1.1 of this Clause.

b) If the taxpayer has an amount in arrears, including duties, interests on late payment or fines and other payable amounts, fees and charges payable (except for fees or charges incurred from declarations in the month to the 10th day of subsequent month), the following actions shall be taken:

b.1) If the taxpayer requests an offset, the customs authority shall comply with Point a.2 of this Clause.

b.2) If the taxpayer does not request an offset, but the customs authority discovers that the taxpayer has obligation to pay other taxes, interests on late payment or fines, other amounts payable, including fees or charges in arrears, the customs authority shall comply with Point a.2 of this Clause and send a notice to the taxpayer using Form No. 28/TBBT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Any remaining sum after an offset shall be refunded to the taxpayer as prescribed in Point a.1 of this Clause.

3.Update

a) The processing official shall update duty refund information to the accounting centralized system.

b) In case of a physical declaration, the official shall bear the following phrases “Refunded amount:…VND, according to Decision No. …dated…by…”, bear his/her signature and seal in the declaration; copy 1 declaration for being kept in the refund claim, and then return the original declaration to the taxpayer.

Article 24. Inspection at the taxpayer’s premises after duty refund and actions against inspection result

1.Inspection at the taxpayer’s premises after refund

a) Inspection at the taxpayer’s premises after refund (applicable to claims for refund before inspection) shall comply with Clause 18 Article 1 of the Law No. 21/2012/QH13 on amendments to the Law on Tax Administration No. 78/2006/QH11; Clause 74 Article 1 of Circular No. 39/2018/TT-BTC on amendments to Clause 3 Article 143 of Circular No. 38/2015/TT-BTC. Inspection period is specified in Clause 3 Article 60 of the Law on Tax Administration No. 78/2006/QH11, which is amended in Clause 18 Article 1 of the Law on Tax Administration No. 21/2012/QH13.

b) Inspection at taxpayer’s premises after duty refund/cancellation (complying with procedures for post-customs clearance inspections) is specified in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC, which amends Article 129 of Circular No. 38/2015/TT-BTC. Matters to be inspected at the taxpayer’s premises are specified in Point e Clause 1 Article 21 of this Document and guiding documents (if any).

2.Sub-department of Customs which issued a decision on duty refund (applicable to claims for refund before inspection) shall make monthly lists of accepted refund claims, according to 2 categories: Claims that need inspection within 1 year from the date of decision on duty refund/exemption; claims that need inspection within 10 years from the date of decision on duty refund/cancellation (as prescribed in Clause 3 Article 60 of the Law on Tax Administration No. 78/2006/QH11, which is amended in Clause 18 Article 1 of the Law on Tax Administration No. 21/2012/QH13), and then report them to the Customs Department of province. The head of Departments of Customs of province shall undertake the inspection after duty refund/cancellation (applicable to claims for refund before inspection) as prescribed in Clause 63 Article 1 of Circular No. 39/2018/TT-BTC, which amends Article 129 of Circular No. 38/2015/TT-BTC.

3.After completion of inspection, the agency in charge shall send inspection findings to the Sub-department of Customs for granting duty refund/cancellation.

4.The Sub-department of Customs which issued a decision on duty refund shall:

a) Insert data of inspection after refund to the system, keep the inspection findings in the refund claim.

b) If the refunded sum is smaller than the refundable sum, the Sub-department of Customs which issued the initial decision on duty refund shall issue a decision on extra refund.

c) In case of ineligibility for duty refund, the Sub-department of Customs which issued the decision on duty refund shall require the taxpayer to pay the tax shortfall; interests on late payment or fines (if any).

Article 25. Retention of duty refund documents

1.Retention in database of customs sector

Department of Customs Information Technology and Statistics shall be responsible for processing duty refund/cancellation information and retaining them on the system, keep them adequately secured and confidential, provide them for relevant departments in accordance with information provision mechanism of customs sector.

2.Retention of physical documents

a) Refund claims shall be kept together with export/import shipment documents.

The accounting department shall keep the original of refund order bearing certification of the State Treasury.

b) In case of a claim for refund after inspection, after 1 year from the date on which the decision on duty refund is issued, the claim shall be forwarded to the record department in customs authority for retention as prescribed.

c) In case of a claim for refund before inspection, the department in charge shall keep it separately to provide it for the agency in charge post-customs clearance inspection at the taxpayer’s premises as prescribed in Article 24 of this Document.

Article 26. Duty refund data reports

Customs authorities shall make reports on duty refund/cancellation data as prescribed in regulations in force of the Ministry of Finance on guidelines for tax accounting and other revenues applied to exported and imported goods.

Section B. DUTY EXEMPTION ASSOCIATED WITH EXPORTED OR IMPORTED GOODS

Article 27. Export duty cancellation associated with imported goods to be returned abroad, re-exported to a third country, re-exported to free trade zone; import duty cancellation associated with exported goods to be returned to Vietnam

1.Subject of application

a) Export duty cancellation associated with imported goods to be returned abroad, re-exported to a third country, re-exported to free trade zone (to be used in the free trade zone).

b) Import duty cancellation associated with exported goods to be returned to Vietnam.

2.Submission time of claims for duty cancellation

The taxpayer shall submit or send a claim for duty cancellation via the e-processing system during customs clearance process.

3.Claim for duty cancellation

a) The taxpayer shall send a claim using Form No. 02 Appendix III issued together with Circular No. 39/2018/TT/BTC via the e-processing system to the customs authority where the sum of duty claimed for cancellation.

b) If the taxpayer wishes to submit physical claim for duty cancellation, he/she shall use the form No. 05/CVDNKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC enclosed with 1 original of customs declaration for exported or imported goods.

4.Receipt of claims for duty cancellation

The customs authority shall receive and process the claim for duty cancellation while the customs procedures are in progress via e-processing system, by post or in person with physical documents.

If the taxpayer submits a claim via online public service system of the customs authority, the head of Sub-department of Customs shall assign the processing official to receive such a claim via the System.

5.Classification of claims for duty cancellation

a) A claim for duty cancellation not prescribed in Clause 1 of this Article may not be classified, except for 2 following cases:

a.1) The taxpayer claims for export duty cancellation associated with imported goods to be returned abroad, re-exported to a third country, re-exported to free trade zone (to be used in the free trade zone) in the initial import declaration with a sum of duty claimed for refund.

a.2) The taxpayer claims for import duty cancellation associated with exported goods to be returned to Vietnam in the initial import declaration with a sum of duty claimed for refund.

b) Claims prescribed in Point a..1, a.2 of this Clause shall comply with Point b Clause 6 of this Article.

6.Issuance of decision on duty cancellation

a) The customs authority shall verify the claim, inspect goods physically (except for enterprise eligible for customs and tax incentives), if there are substantial grounds for determining that the re-imported goods have been exported previously; the re-exported goods have been imported previously, the initial export/import declaration without a sum of duty claimed for refund, a decision on duty cancellation shall be issued during customs clearance. Procedures for issuance of a decision on duty cancellation shall be carried out similarly to decision on duty refund prescribed in Article 22 of this Document.

b) With regard to claims for export duty cancellation associated with imported goods to be returned abroad, re-exported to a third country, re-exported to free trade zone (to be used in the free trade zone), claims for import duty cancellation associated with exported goods to be returned to Vietnam with the initial import declaration arising a sum of duty claimed for refund, the receipt, classification, verification of claim, inspection at the taxpayer’s premises (if any) associated with the sum of duty claimed for cancellation shall be carried out at the same time with processing of duty refund claim of the initial export or import declaration.

A decision on export/import duty cancellation shall be issued after the customs authority determines that the initial export or import declaration is eligible for duty refund.

7.Issue management codes as follows: Code of Sub-department of Customs/number order/year/cancellation code/procedure code. KTT05 is the code for import duty cancellation associated with exported goods to be returned to Vietnam;

KTT06 is the code for export duty cancellation associated with imported goods to be re-exported abroad (including re-export to exporter/re-export to a third party/re-export to free trade zone).

8.Retention

A claim for duty cancellation regarding re-exported goods with export duty cancellation, re-imported goods with import duty cancellation shall be kept together with the shipment documents.

9.Inspection after issuance of decision on duty cancellation

The inspection at the taxpayer’s premises (if any) after issuing a decision on duty cancellation (in a case where the customs authority has not inspected at the taxpayer’s premises before issuing that decision) shall be carried out similarly to post-customs clearance inspection prescribed in Article 143 of Circular No. 39/2018/TT-BTC.

Article 28. Duty cancellation if refundable duties have not been paid

1.Subject of application

a) Export duty cancellation regarding exported goods with export customs guarantees by credit institutions subject to compulsory re-import within the guarantee period prescribed in Article 33 of Decree No. 134/2016/ND-CP;

b) Import duty cancellation regarding imported goods with import customs guarantees by credit institutions subject to compulsory re-export within the guarantee period prescribed in Article 34 of Decree No. 134/2016/ND-CP;

c) Import duty cancellation regarding machinery, equipment, tools, means of transportation of entities eligible for guaranteed temporary import but being re-exported within the guarantee period prescribed in Article 35 of Decree No. 134/2016/ND-CP;

d) Duty cancellation regarding goods imported for business but being exported within the guarantee period prescribed in Article 36 of Decree No. 134/2016/ND-CP;

dd) Duty cancellation regarding exported or imported goods with customs guarantees by credit institutions but the paid duties cover more than actual exports/imports as prescribed in Article 33 of Decree No. 134/2016/ND-CP.

2.Claim for duty cancellation shall be received and processed as prescribed in Article 18 of this Document.

3.Claims shall be classified as prescribed in Article 19 of this Document.

4.Claims shall be processed and inspected as prescribed in Article 20 of this Document.

5.Inspection at the taxpayer’s premises shall be carried out as prescribed in Article 24 of this Document.

6.Decisions on duty cancellation shall be issued as prescribed in Article 22 of this Document using Form No. 10/QDKTT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

7.Issue management codes as follows:  Code of Sub-department of Customs/number order/year/cancellation code/procedure code. KTT03 for duty cancellation before inspection; KTT04 for duty cancellation after inspection.

8.Documents and information related to duty cancellation shall be retained as prescribed in Article 25 of this Document.

9.Inspection at taxpayer’s premises (after issuance of decision on duty cancellation) shall be carried out as prescribed in Article 24 of this Document.

10.Data on duty cancellation shall be reported as prescribed in Article 26 of this Document.

Chapter V

PROCEDURES FOR DEALING WITH OVERPAID DUTIES

Article 29. Receipt of claims and assignment to process claims

1.The receipt of claims for refund of duties, overpaid interests on late payment or fines (hereinafter referred to as overpaid duties) shall comply with Article 131 of Circular No. 39/2018/TT-BTC.

2.The assignment to process claims for overpaid duties shall be made in a similar manner to claims for duty refund as prescribed in Clause 1 Article 20 of this Document.

3.The customs authority shall not classify claims for refund of overpaid duties.

Article 30. Documentation inspection

Procedures for inspection of claims for overpaid duties shall be conducted in a similar manner to claims for duty refund classified as refund before inspection prescribed in Clause 2 Article 20 of this Document.

In case of ineligibility for refund of overpaid duties, the customs authority shall give a notification using Form No. 12/TBKTT/TXNK prescribed in Appendix III Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC within 8 working hours as prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC on amendments to Article 131 of Circular No. 38/2015/TT-BTC.

Article 31. Issuance of decision on refund of overpaid duties

Procedures for issuance of a decision on refund of overpaid duties shall be conducted in a similar manner to refund before inspection prescribed in Article 22 of this Document. A decision on refund of overpaid duties is specified in Form No. 09/QDHT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

Article 32. Dealing with overpaid duties

After a decision on duty refund is issued, a sum of overpaid duty shall be dealt with similarly to the refunded sum as prescribed in Article 23 of this Document.

Article 33. Issuance of decision on refund of overpaid duties

Within 5 working days from the date on which a claim for refund of overpaid duties filed by a taxpayer is received (prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC on amendments to Article 131 of Circular No. 38/2015/TT-BTC), the customs authority shall issue a decision on refund of overpaid duties using Form No. 09/QDHT/TXNK prescribed in Appendix III of Circular No. 39/2018/TT-BTC as a substitute for Appendix V of Circular No. 38/2015/TT-BTC. In case of ineligibility for refund of overpaid duties, the customs authority shall give a notification to the taxpayer using Form No. 12/TBKTT/TXNK prescribed in Appendix III Circular No. 39/2018/TT-BTC as a substitute for Appendix VI of Circular No. 38/2015/TT-BTC.

After issuing such a decision on refund of overpaid duties, the customs authority may undertake an inspection visit to the taxpayer’s premises, if necessary, in conformity with procedures for post-customs clearance inspections as prescribed Article 143 of Circular No. 39/2018/TT-BTC.

Article 34. Retention of overpaid duty refund documents

In accordance with Article 25 of this Document.

Article 35. Overpaid duty refund data reports

In accordance with Article 26 of this Document./.