Resolution 33/2026/NQ-CP time limit for filing duty reduction dossiers for imported goods under customs inspection and supervision that sustained fire damage

RESOLUTION

On resolution of issues concerning the time limit for filing duty reduction dossiers for imported goods under customs inspection and supervision that sustained fire damage

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15, amended and supplemented under Law No. 87/2025/QH15;

Pursuant to the Law on Import Duty and Export Duty No. 107/2016/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Government's Decree No. 78/2025/ND-CP detailing a number of articles of, and providing measures for guiding the implementation of, the Law on Promulgation of Legal Documents, amended and supplemented under the Government's Decree No. 187/2025/ND-CP dated July 01, 2025;

Pursuant to the Government's Decree No. 134/2016/ND-CP detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Resolution on resolution of issues concerning the time limit for filing duty reduction dossiers for imported goods under customs inspection and supervision that sustained fire damage.

Article 1. Scope of regulation and subjects of application

1. This Resolution provides for the non-application of the requirement that the record or document identifying the cause of the damage issued by the functional agency in the locality where the damage occurred, and the assessment certificate issued by a trader engaged in assessment services, be prepared within 30 days after the damage arises, as required for the import duty reduction dossier prescribed in Clause 2, Article 32 of the Government's Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, with respect to raw materials and supplies imported for processing and export production that sustained fire damage occurring from September 01, 2016, to before April 25, 2021.

2. This Resolution applies to organizations and individuals importing raw materials and supplies for processing and export production that sustained fire damage and are eligible for import duty reduction under the Law on Export Duty and Import Duty No. 107/2016/QH13 (details of the petitioning enterprises and the amount of tax reduction requested are set out in the Appendix - List of enterprises requesting tax reduction, attached hereto).

Article 2. Implementation responsibility

The Regional Customs Sub-departments receiving the duty reduction dossiers shall process the duty reduction in accordance with Article 1 of this Resolution and Point c, Clause 3, Article 32 of the Government's Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, amended and supplemented under Clause 16, Article 1 of the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

Article 3. Effect

This Resolution shall remain in effect for one year from the date of its signing.  Heads of the relevant agencies shall implement this Resolution.