Official Dispatch No. 9942/BTC-TCHQ dated July 27, 2011 of the Ministry of Finance on arising problems in the Circular No. 194/2010/TT-BTC

THE MINISTRY OF FINANCE

Official Dispatch No. 9942/BTC-TCHQ dated July 27, 2011 of the Ministry of Finance on arising problems in the Circular No. 194/2010/TT-BTC

To: Department of Customs of provinces and cities

On the implementation of the Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, there are some arising problems. To unify the implementation, Ministry of Finance has opinions as follows:

1. For customs declaration on the same import declaration for import goods on the same sales contract but having different term of tax payment but enterprises can pay tax voluntarily for all lot of import goods:

Import goods in the same commercial contract with different term of tax payment but enterprises can pay tax voluntarily for all lot of import goods can be declared in the same import declaration.

2. Tax refund for temporarily imported goods for trade fairs or exhibition in Vietnam, over the term of 30 days for not re-export and has paid import tax, then enterprise re-exports:

Pursuant to the Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, Departments of Customs in localities are required to check, process procedures of customs and tax for temporary imported goods for trade fairs or exhibition in Vietnam over the term of 30 days for not re-export as follows:

- In the case that goods that must have licenses and enterprises are extended term of temporary import and re-export by authorized agencies must pay tax. After enterprises re-export, they can:

+ To refund all tax amount in accordance with regulations at Article 24 of the Circular No. 194/2010/TT-BTC if goods are not used in Vietnam.

+ To refund part of tax amount in accordance with regulations at clause 9, Article 113 of the Circular No. 194/2010/TT-BTC if goods are used in Vietnam.

- In the case that goods that must have licenses but not are allowed to extend term of temporary import and re-export by authorized agencies, enterprises must re-export.

The Ministry of Finance informs Department of Customs of provinces and cities for acknowledgment and implementation./.

FOR THE MINISTER

FOR THE GENERAL DIRECTORATE OF GENERAL DEPARTMENT OF CUSTOMS

DEPUTY GENERAL DIRECTORATE

Hoang Viet Cuong