Công văn 693/TCHQ-TXNK năm 2021 về xử lý thuế hàng gia công đã xuất khẩu phải tái nhập do Tổng cục Hải quan ban hành

To: Customs Department of Binh Duong province

Below are opinions of General Department of Customs in response to Official Dispatch No. 2769/HQBD-TXNK dated 06/10/2020 of Customs Department of Binh Duong province regarding settlement of processed goods that have been exported and have to be re-imported for repair, recycling past the deadline for re-export:

Pursuant to Clause 6 Article 16 of the Law on Export and Import Duties No. 107/2016/QH13, Article 10 of the Government’s Decree No. 134/2016/ND-CP dated 01/9/2016, according to which raw materials, supplies, components that are imported for processing of goods for export; finished products that are imported for attachment to processed products; processed products for export are exempt from duties;

Pursuant to Point b Clause 1 Article 19 of the Law on Export and Import Duties No. 107/2016/QH13, Article 33 of the Government’s Decree No. 134/2016/ND-CP dated 01/9/2016, according to which taxpayers that have paid export duty on exports that have to be re-imported shall have the export duty refunded and do not have to pay import duty.

Pursuant to Article 47 of the Government’s Decree No. 08/2015/ND-CP dated 21/01/2015 on customs procedures for re-import of exports.

Pursuant to Clause 39 Article 1 of Circular No. 39/2018/TT-BTC dated 20/4/2018 of the Ministry of Finance on amendments to Article 60 of Circular No. 38/2015/TT-BTC dated 25/3/2018 of the Ministry of Finance on statement of use of imported raw materials and supplies and exports.

Pursuant to the aforementioned regulations, settlement of tax on processed goods that have been exported but have to be re-imported for repair or recycling shall be carried out as follows:

1. Tax settlement during re-import

When re-importing processed goods for repair or recycling, the customs authority shall not collect import duty if the customs declarant, at the time of following re-import procedures, has submitted the satisfactory application for import duty cancellation as per regulations; paid export duty (if any) shall be refunded.

The enterprise shall specify the quantity of processed goods that have to be re-imported in box 26.10 (Quantity of products received in the period); specify the re-import declaration number in box 26.13 (Notes) of Form No. 26 in Appendix I of Circular No. 39/2018/TT-BTC. In case a physical application is submitted, the enterprise shall write the quantity of processed goods that have to be re-imported in Column 6 (Quantity of products received in the period), the re-import declaration number in Column 11 (Notes) of Form No. 15a/BCQT-SP/GSQL in Appendix II of Circular No. 39/2018/TT-BTC.

2. Tax settlement during re-export

When re-exporting processed goods that were re-imported for repair or recycling, the enterprise shall pay export duty as if exporting for the first time if export duty was refunded during re-import.

The enterprise shall specify the quantity of processed goods that are re-exported in box 26.11.2 (Goods manufactured for export), the re-export declaration number in box 26.13 (Notes) of Form No. 26 in Appendix I of Circular No. 39/2018/TT-BTC. In case a physical application is submitted, the enterprise shall write the quantity of processed goods that are re-exported in Column 8 (Quantity of re-exported products), the re-export declaration number in Column 11 (Notes) of Form No. 15a/BCQT-SP/GSQL in Appendix II of Circular No. 39/2018/TT-BTC.

3. Tax settlement in case goods are not re-exported within 275 days from re-import date

In case goods are not re-exported within 275 days from re-import date that was registered with the customs authority, the quantity of processed goods that are re-imported shall be specified on the statement until they are re-exported in reality. Tax settlement when the processed goods are re-exported shall be carried out in accordance with Point 2 of this Official Dispatch.

In case the re-imported processed goods are sold domestically instead of being re-exported, the taxpayer shall prepare a declaration of domestic sale of raw materials and supplies that are imported for processing of goods for export according to Article 25 of the Government’s Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of the Decree No. 59/2018/ND-CP).

For your information and compliance./.

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