Decree No. 134/2016/ND-CP

DECREE

DETAILING A NUMBER OF ARTICLES OF, AND PROVIDING MEASURES FOR IMPLEMENTATION OF, THE LAW ON EXPORT DUTY AND IMPORT DUTY

Pursuant to the Law on Organisation of the Government dated 19 June 2015;

Pursuant to the Law on Export Duty and Import Duty dated 06 April 2016;

Pursuant to the Law on Customs dated 23 June 2014;

Pursuant to the Law on Investment dated 26 November 2014;

Pursuant to the Law on Tax Administration dated 29 November 2016;

Pursuant to the Law amending and supplementing a number of articles of the Law on Tax Administration dated 20 November 2012;

Pursuant to the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated 06 April 2016;

At the request of the Minister of Finance;

The Government hereby promulgates the Decree detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Decree provides for dutiable objects; the application of export duty and import duty rates and the duty payment time limit for exported and imported goods; and the exemption, reduction and refund of export duty and import duty.

2. This Decree applies to:

a) Taxpayers under the Law on Export Duty and Import Duty;

b) The customs authority and customs officers;

c) Organisations and individuals having rights and obligations related to exported and imported goods;

d) Agencies and organisations related to the implementation of the Law on Export Duty and Import Duty.

Article 2. Dutiable objects

1. Goods exported or imported through Viet Nam's border gates and borders.

2. Goods exported from the domestic market into export-processing enterprises, export-processing zones, tax-suspension warehouses, bonded warehouses and other non-tariff zones falling within Clause 1 Article 4 of the Law on Export Duty and Import Duty; and goods imported from export-processing enterprises, export-processing zones, tax-suspension warehouses, bonded warehouses and other non-tariff zones falling within Clause 1 Article 4 of the Law on Export Duty and Import Duty into the domestic market.

3. Goods exported and imported on the spot as prescribed in Clause 3 Article 2 of the Law on Export Duty and Import Duty shall be dealt with under the Government's Decree No. 08/2015/ND-CP dated 21 January 2015 detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control.

4. Goods of export-processing enterprises exercising the right to export, the right to import and the right to distribute as prescribed in Clause 3 Article 2 of the Law on Export Duty and Import Duty means goods exported or imported by export-processing enterprises in order to exercise the right to export, the right to import and the right to distribute under the commercial legislation and the investment legislation.

Article 3. Application of duty rates to exported and imported goods

1. The duty rates applicable to exported and imported goods shall be as prescribed in Articles 5, 6 and 7 of the Law on Export Duty and Import Duty.

2. Where the preferential duty rate for an item prescribed in the Export Tariff or the Preferential Import Tariff is lower than the special preferential duty rate prescribed in the Special Preferential Export or Import Tariff, the preferential duty rate shall apply.

The taxpayer shall have the overpaid duty amount handled in accordance with the legislation on tax administration where import duty has been paid at a special preferential duty rate higher than the preferential duty rate.

Article 4. Duty payment time limit, guarantee and deposit of the duty amount payable

1. The duty payment time limit prescribed in Article 9 of the Law on Export Duty and Import Duty applies to exported and imported goods that are dutiable objects under the tax legislation.

2. A duty guarantee for exported and imported goods shall be provided in one of two forms: a separate guarantee or a general guarantee.

a) A separate guarantee means a credit institution operating under the Law on Credit Institutions undertaking to guarantee the full performance of the obligation to pay the duty amount for one customs declaration of exported or imported goods;

b) A general guarantee means a credit institution operating under the Law on Credit Institutions undertaking to guarantee the full performance of the obligation to pay the duty amount for two or more customs declarations of exported or imported goods at one or more Sub-departments of Customs. A general guarantee shall be deducted and restored corresponding to the duty amount paid;

c) Where the credit institution providing the separate guarantee or the general guarantee has reached the end of the guarantee period for each declaration and the taxpayer has not paid the duty and the late-payment interest (if any), the guaranteeing credit institution shall be responsible for paying the full duty amount and late-payment interest into the State budget on behalf of the taxpayer, on the basis of the information on the customs electronic data processing system or the notice of the customs authority;

d) The contents of the letter of guarantee, the submission of the letter of guarantee and the examination, monitoring and handling of the letter of guarantee shall comply with the legislation on tax administration.

3. Where the form of depositing the import duty is used for goods temporarily imported for re-export in the course of business during the period of temporary importation and re-exportation (including any extension), the taxpayer must pay an amount equivalent to the import duty amount of the temporarily imported goods into the deposit account of the customs authority at the State Treasury.

The refund of the deposit shall be carried out in the same way as the provisions on the refund of overpaid duty, late-payment interest and fines under the legislation on tax administration.

4. For goods temporarily imported for re-export in the course of business, where the enterprise has not re-exported the goods out of Viet Nam upon expiry of the retention period, the customs authority shall transfer the deposit from the customs authority's deposit account into the State budget; in the case of a guarantee, the credit institution shall be responsible for paying an amount corresponding to the import duty amount into the State budget on the basis of the information on the customs electronic data processing system or the notice of the customs authority.

Chapter II

DUTY EXEMPTION, DUTY REDUCTION AND DUTY REFUND

Article 5. Duty exemption for goods of foreign organisations and individuals enjoying privileges and immunities

1. Goods of foreign organisations and individuals enjoying privileges and immunities are exempt from import duty under Clause 1 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Diplomatic missions and consular posts may import or temporarily import goods free of duty according to the list and quantities prescribed in Appendix I promulgated together with this Decree. Diplomatic agents and consular officers may import or temporarily import goods free of duty according to the list and quantities prescribed in Appendix II promulgated together with this Decree. Administrative and technical staff of diplomatic missions and consular employees of consular posts may import or temporarily import goods free of duty according to the list and quantities prescribed in Appendix III promulgated together with this Decree.

b) Representative offices of international organisations within the United Nations system, and the officials of those offices, may import or temporarily import goods free of duty according to the lists and quantities prescribed in Appendices I and II promulgated together with this Decree.

c) Representative offices of international organisations outside the United Nations system, and the members of those offices, are exempt from import duty in accordance with the international treaties to which the Socialist Republic of Viet Nam is a party.

d) Representative offices of non-governmental organisations, and the members of those offices, are exempt from import duty in accordance with the agreements between the Government of Viet Nam and those non-governmental organisations.

2. The entities prescribed in Points a and b Clause 1 of this Article may import free of duty in excess of the quantities for the items of spirits, beer and tobacco prescribed in Appendix I promulgated together with this Decree in order to serve diplomatic activities. The quantities of spirits, beer and tobacco imported free of duty shall be as confirmed by the Ministry of Foreign Affairs.

3. In addition to the items prescribed in Appendix I, Appendix II and Appendix III promulgated together with this Decree, the entities prescribed in Points a and b Clause 1 of this Article may import free of duty other goods necessary for their work requirements on the basis of the principle of reciprocity or international practice. The types and quantities of goods imported free of duty shall be as confirmed by the Ministry of Foreign Affairs.

4. Where an international treaty, or an agreement between the Government of Viet Nam and a foreign non-governmental organisation prescribed in Points c and d Clause 1 of this Article, provides for duty exemption but does not specify the types and quantities, the Ministry of Finance shall agree with the Ministry of Foreign Affairs and report to the Prime Minister for a decision on the types and quantities of goods exempt from duty.

The types and quantities of goods exempt from duty prescribed in this Clause shall not exceed the list and quantities of goods exempt from duty prescribed in Appendix I, Appendix II and Appendix III promulgated together with this Decree.

5. The temporary importation of a motor car or motorcycle to replace a motor car or motorcycle already temporarily imported under the quantity standards by the entities that are the agencies prescribed in Points a and b Clause 1 of this Article may be carried out only after the procedures for re-exportation, destruction or transfer have been completed.

Individuals prescribed in Points a and b Clause 1 of this Article may temporarily import a motor car or motorcycle free of duty to replace a motor car or motorcycle already temporarily imported under the quantity standards only after the procedures for re-exportation or destruction of the motor car or motorcycle already temporarily imported have been completed.

6. Dossier for duty exemption:

a) The customs dossier under the customs legislation, except in the case of duty-free purchases at a duty-free shop;

b) The duty-free quota book under Clause 7 of this Article: 01 copy bearing the agency's “certified true copy” stamp, except where the duty-free quota book has been updated onto the National Single Window Portal;

c) Papers proving completion of the re-exportation, destruction or transfer for the cases prescribed in Clause 4 of this Article: 01 copy bearing the agency's “certified true copy” stamp;

d) The written confirmation of the Ministry of Foreign Affairs in the case of importation of goods prescribed in Clauses 2 and 3 of this Article: 01 copy bearing the agency's “certified true copy” stamp;

đ) The written approval of the Prime Minister in the case of importation of goods prescribed in Clause 4 of this Article: 01 copy bearing the agency's “certified true copy” stamp.

7. Duty exemption procedure: To be carried out under Article 31 of this Decree.

The customs authority where customs procedures are carried out shall monitor the exportation and importation using the quotas by electronic means. Where the quotas are not yet monitored by electronic means, the taxpayer shall be responsible for submitting 01 copy and presenting the original of the quota book for cross-checking and deduction.

8. Procedure for issuing the duty-free quota book:

a) Dossier of application for the duty-free quota book in respect of agencies and organisations:

An official letter of the diplomatic mission, consular post, international organisation or non-governmental organisation applying for the duty-free quota book, using Form No. 01 in Appendix VII promulgated together with this Decree: 01 original.

An official letter notifying the establishment of the representative office in Viet Nam, upon the first issuance of the duty-free quota book: 01 copy bearing the agency's “certified true copy” stamp.

b) Dossier of application for the duty-free quota book in respect of individuals:

An official letter of the diplomatic mission, consular post, international organisation or non-governmental organisation applying for the duty-free quota book, using Form No. 02 in Appendix VII promulgated together with this Decree: 01 original.

The identity card issued by the Ministry of Foreign Affairs (for the entities prescribed in Points a and b Clause 1 of this Article): 01 copy bearing the agency's “certified true copy” stamp.

The work permit or a document of equivalent validity issued by the competent authority in respect of members of international organisations and non-governmental organisations (for the entities prescribed in Points c and d Clause 1 of this Article): 01 copy bearing the agency's “certified true copy” stamp.

c) Competence to issue the duty-free quota book:

The Department of State Protocol – Ministry of Foreign Affairs, or an agency authorised by the Ministry of Foreign Affairs, shall issue the duty-free quota book to the agencies, organisations and individuals prescribed in Points a and b Clause 1 of this Article within 05 working days at the latest from the date of receipt of a complete dossier.

The Customs Department of the province or city where the agency or organisation prescribed in Clause 1 of this Article has its head office shall issue the duty-free quota book to the organisations and individuals prescribed in Points c and d Clause 1 of this Article within 05 working days at the latest from the date of receipt of a complete dossier.

The Ministry of Foreign Affairs shall continue to monitor and issue duty-free quota books in respect of the entities enjoying privileges and immunities prescribed in Point c Clause 1 of this Article to which the Ministry of Foreign Affairs issued duty-free quota books before the effective date of this Decree.

The agencies prescribed in this Point shall update the information in the duty-free quota book for the General Department of Customs through the National Single Window Portal after issuing the duty-free quota book.

Article 6. Duty exemption for the luggage of persons on exit and entry

1. A person entering the country on a passport or a document in lieu of a passport (other than a laissez-passer used for exit and entry) issued by a competent State authority of Viet Nam or of a foreign country, carrying accompanied luggage or luggage sent before or after the trip, is exempt from import duty on each entry according to the following quotas:

a) Spirits of 20 degrees or more: 1.5 litres, or spirits of under 20 degrees: 2.0 litres, or alcoholic beverages and beer: 3.0 litres.

As regards spirits, if the person entering the country carries a whole bottle, flask, jar or can (hereinafter abbreviated as bottle) with a capacity greater than the prescribed capacity but not exceeding 01 litre, the whole bottle is exempt from duty. Where it exceeds 01 litre, duty must be paid on the part exceeding the quota in accordance with the law;

b) Cigarettes: 200 sticks, or pipe tobacco: 250 grams, or cigars: 20 sticks;

c) Personal effects in quantities and types appropriate to the purpose of the trip;

d) Other articles apart from the goods prescribed in Points a, b and c of this Clause (not on the List of goods banned from importation, suspended from importation or subject to conditional importation) with a total customs value of not more than VND 10,000,000;

Where the quota is exceeded and duty must be paid, the person entering the country may choose which articles are to be exempt from duty where the accompanied luggage comprises several articles.

2. Pilots and cabin crew on international flights; train drivers and staff on international through trains; officers and seafarers working on seagoing vessels; drivers and Vietnamese workers working in neighbouring countries sharing a land border with Viet Nam are not entitled to the duty-free luggage quotas prescribed in Points a, b and d Clause 1 of this Article on each entry, but are entitled to duty exemption once every 90 days. The quotas prescribed in Points a and b Clause 1 of this Article do not apply to persons under 18 years of age.

3. A person leaving the country on a passport or a document in lieu of a passport issued by a competent State authority of Viet Nam or of a foreign country, carrying accompanied luggage or luggage sent before or after the trip that is not on the List of goods banned from exportation, suspended from exportation or subject to conditional exportation under the law, is exempt from export duty without any quota limit.

4. The dossier for duty exemption is the customs dossier under the customs legislation.

5. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 7. Duty exemption for removable property

1. Organisations and individuals having removable property as prescribed in Clause 20 Article 4 of the Law on Customs are exempt from export duty and import duty under Clause 2 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Foreigners and Vietnamese residing abroad who come to work in Viet Nam for 12 months or more;

b) Vietnamese organisations and citizens that have operated abroad for 12 months or more, upon returning to the country after the end of those operations;

c) Vietnamese citizens residing abroad who have registered permanent residence in Viet Nam, for the first importation of removable property.

2. The import duty exemption quota for removable property (comprising used or unused articles and items serving daily life and work, other than motor cars and motorcycles) is 01 unit or 01 set for each organisation or individual.

Where the removable property exceeds the duty exemption quota of an agency or organisation whose operating funds are guaranteed by the State budget, the Ministry of Finance shall decide on the duty exemption on a case-by-case basis.

3. Dossier for duty exemption:

a) The customs dossier under the customs legislation;

b) The work permit or a document of equivalent validity issued by the competent authority in respect of foreigners and Vietnamese residing abroad who come to work in Viet Nam for 12 months or more: 01 copy bearing the agency's “certified true copy” stamp;

c) A document proving the termination of the operations or of the labour term abroad in respect of Vietnamese organisations and citizens that have operated abroad for 12 months or more, upon returning to the country after the end of those operations: 01 copy bearing the agency's “certified true copy” stamp;

d) The passport (bearing the entry verification stamp of the immigration authority at the border gate, or the entry verification stamp of the immigration authority at the border gate on the separate visa where a separate visa has been issued for the passport), or a valid document in lieu of a passport (bearing the entry verification stamp of the immigration authority at the border gate), in respect of Vietnamese residing abroad who have registered permanent residence in Viet Nam: 01 copy bearing the agency's “certified true copy” stamp;

đ) The permanent residence book issued by the police authority clearly stating the address of residence abroad, in respect of Vietnamese residing abroad who have registered permanent residence in Viet Nam: 01 notarised or certified copy;

e) The Decision of the Minister of Finance on duty exemption for removable property exceeding the duty exemption quota: 01 original.

4. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 8. Duty exemption for gifts and presents

1. Gifts and presents exempt from duty under Clause 2 Article 16 of the Law on Export Duty and Import Duty are items not on the List of items banned from importation, banned from exportation, suspended from exportation or suspended from importation, and not on the list of items subject to special consumption tax (except where gifts and presents subject to special consumption tax serve security and defence purposes), in accordance with the law.

2. Duty exemption quotas:

a) Gifts and presents of foreign organisations and individuals to Vietnamese organisations and individuals, and gifts and presents of Vietnamese organisations and individuals to foreign organisations and individuals, with a customs value not exceeding VND 2,000,000, or with a customs value above VND 2,000,000 but a total duty amount payable of less than VND 200,000, are exempt from duty not more than 04 times a year.

b) Gifts and presents of foreign organisations and individuals to Vietnamese agencies and organisations whose operating funds are guaranteed by the State budget under the budget legislation, and gifts and presents for humanitarian or charitable purposes, with a customs value not exceeding VND 30,000,000, are exempt from duty not more than 04 times a year.

Where the duty exemption quota of an agency or organisation whose operating funds are guaranteed by the State budget is exceeded, the Ministry of Finance shall decide on the duty exemption on a case-by-case basis.

c) Gifts and presents of foreign organisations and individuals to Vietnamese individuals that are medicines or medical equipment for persons suffering from a disease on the List of critical diseases prescribed in Appendix IV to this Decree, with a customs value not exceeding VND 10,000,000, are exempt from duty not more than 4 times a year.

3. Dossier for duty exemption:

a) The customs dossier under the customs legislation;

b) The written gift agreement where the recipient of the gift is an organisation: 01 copy bearing the “certified true copy” stamp of the organisation receiving the gift.

A recipient of a gift who is an individual shall be responsible for declaring accurately and truthfully on the customs declaration the exported or imported goods that are gifts or presents, and the information on the name and address of the donor and of the recipient of the gift or present abroad, and shall be liable before the law for that declaration;

c) The Decision of the Minister of Finance on duty exemption for gifts and presents exceeding the duty exemption quota: 01 original;

d) The document of the superior managing agency permitting receipt for use of the duty-free goods, or a document proving that the organisation's operating funds are guaranteed by the State budget, in respect of gifts and presents to agencies and organisations whose operating funds are guaranteed by the State: 01 original;

đ) The document of the Chairperson of the People's Committee of the province or city, or of the managing ministry or sector, in respect of gifts and presents for humanitarian or charitable purposes: 01 original.

4. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 9. Duty exemption for goods bought, sold or exchanged by border residents

1. Goods bought, sold or exchanged by border residents that are on the List of goods serving the production and consumption of border residents announced by the Ministry of Industry and Trade, within the quotas prescribed in Appendix V to this Decree, are exempt from duty under Clause 3 Article 16 of the Law on Export Duty and Import Duty.

Where goods within the quotas are purchased or transported but are not used for the production or consumption of border residents, duty must be declared and paid in accordance with the regulations.

2. Goods exported or imported by traders of a foreign country sharing a common border that are permitted to trade at a border market are subject to export duty and import duty in accordance with the regulations.

3. Dossier for duty exemption:

a) The customs dossier under the customs legislation;

b) The border laissez-passer or the citizen identity card: present the original.

4. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 10. Duty exemption for goods imported for processing and for processed products for export

1. Goods imported for processing and processed products for export under a processing contract are exempt from export duty and import duty under Clause 6 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Materials, semi-finished products and supplies (including supplies for making packaging or packaging for packing exported products) and components imported that are directly incorporated into the exported products or that participate directly in the process of processing the exported goods but are not directly transformed into goods, including where the processing party itself imports the materials, supplies and components to perform the processing contract;

b) Imported goods not used for sale, purchase, exchange or consumption but used only as samples;

c) Machinery and equipment imported as agreed in the processing contract in order to carry out the processing;

d) Finished products imported for attachment to the processed products, or for packing together with the processed products into a uniform item and export abroad, as stated in the processing contract or an annex thereto, and managed as materials and supplies imported for processing;

đ) Components and spare parts imported for the warranty of the processed products for export, as stated in the processing contract or an annex thereto, and managed as materials and supplies imported for processing;

e) Goods imported for processing that are permitted to be destroyed in Viet Nam and have actually been destroyed.

Where goods imported for processing are used as gifts or presents, duty exemption shall be granted under Article 8 of this Decree.

Upon expiry of the term of performance of the processing contract, goods imported for processing that are not used must be re-exported. Where they are not re-exported, duty must be declared and paid in accordance with the regulations;

g) Processed products for export.

Where the processed products for export are produced from domestic materials and supplies subject to export duty, duty must be paid upon exportation on the portion of the value of the domestic materials and supplies incorporated in the exported products, at the duty rate of those materials and supplies.

2. Basis for determining goods exempt from duty:

a) The organisation or individual has a processing contract under the Government's Decree No. 187/2013/ND-CP dated 20 November 2013 detailing the implementation of the Commercial Law regarding international sale and purchase of goods and agency, sale, purchase, processing and transit of goods with foreign countries.

The taxpayer shall declare on the customs declaration the information on the number and date of the processing contract and the name of the processing partner;

b) The taxpayer, or the organisation or individual carrying out sub-processing for the taxpayer, has premises for processing or producing exported goods in the territory of Viet Nam, and has notified the processing or production premises under the customs legislation and notified the processing contract to the customs authority.

c) The imported materials, supplies and components are used to process or produce the products that have been exported.

The value or quantity of imported materials, supplies and components exempt from duty is the value or quantity of imported materials, supplies and components actually used to produce the processed products actually exported, determined upon the finalisation of the management and use of materials and supplies imported for processing products for export under the customs legislation.

Upon finalisation, the taxpayer shall be responsible for declaring accurately and truthfully the value or quantity of exported materials, supplies and components actually used to produce the processed products actually imported that were exempt from duty when customs procedures were carried out.

3. Equipment, machinery, materials, supplies, components and processed products paid by the foreign party in lieu of processing fees are subject to import duty in accordance with the regulations.

4. Scrap, defective products and surplus materials and supplies imported for processing that do not exceed 3% of the total quantity of each material and supply actually imported under the processing contract are exempt from import duty upon domestic consumption, but value-added tax, special consumption tax and environmental protection tax (if any) must be declared and paid to the customs authority.

5. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 11. Duty exemption for goods exported for processing and for processed products imported

1. Goods exported for processing and processed products imported under a processing contract are exempt from export duty and import duty under Clause 6 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Exported materials, supplies and components.

The value or quantity of materials, supplies and components exported corresponding to processed products not imported back is subject to export duty at the duty rate of the exported materials, supplies and components.

Goods exported for processing that are natural resources or minerals, or products whose total value of natural resources and minerals plus energy costs accounts for 51% or more of the production cost, and goods exported for processing that are subject to export duty, are not exempt from export duty.

The determination of products whose total value of natural resources and minerals plus energy costs is less than 51% of the production cost shall be based on the provisions on determining products whose total value of natural resources and minerals plus energy costs accounts for 51% or more of the production cost prescribed in the Government's Decree No. 100/2016/ND-CP dated 01 July 2016 detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration, and the documents guiding its implementation;

b) Exported goods not used for sale, purchase, exchange or consumption but used only as samples;

c) Machinery and equipment exported as agreed in the processing contract in order to carry out the processing;

d) Products ordered to be processed abroad, upon importation back into Viet Nam, are exempt from import duty on the portion of the value of the exported materials, supplies and components incorporated in the processed products, and are subject to duty on the remaining portion of the value of the products at the import duty rate of the imported processed products.

2. Basis for determining goods exempt from duty:

a) The taxpayer has a processing contract under the Government's Decree No. 187/2013/ND-CP dated 20 November 2013 detailing the implementation of the Commercial Law regarding international sale and purchase of goods and agency, sale, purchase, processing and transit of goods with foreign countries.

b) The exported materials, supplies and components are used to process or produce the products that have been imported.

The value or quantity of exported materials, supplies and components exempt from duty is the value or quantity of exported materials, supplies and components actually used to produce the processed products actually imported, determined upon the finalisation of the management and use of materials, supplies and components imported for processing products for export under the customs legislation.

Upon finalisation, the taxpayer shall be responsible for declaring accurately and truthfully the value or quantity of exported materials, supplies and components actually used to produce the processed products actually imported that were exempt from duty when customs procedures were carried out.

3. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

The taxpayer shall declare on the customs declaration the information on the number and date of the processing contract; and the number and date of the document already notified to the customs authority regarding exported products whose total value of natural resources and minerals plus energy costs is less than 51% of the production cost.

Article 12. Duty exemption for goods imported for the production of exported goods

1. Materials, supplies, components, semi-finished products and finished products imported for the production of exported goods are exempt from import duty under Clause 7 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Materials and supplies (including supplies for making packaging or packaging for packing exported products), components and semi-finished products imported that are directly incorporated into the exported products or that participate directly in the process of producing the exported goods but are not directly transformed into goods;

b) Finished products imported for attachment or assembly to the exported products, or for packing together with the exported products into a uniform item;

c) Components and spare parts imported for the warranty of the exported products;

d) Imported goods not used for sale, purchase, exchange or consumption but used only as samples.

2. Basis for determining goods exempt from duty:

a) The organisation or individual producing exported goods has premises for producing exported goods in the territory of Viet Nam; has ownership or the right to use the machinery and equipment at the production premises appropriate to the materials, supplies and components imported for the production of exported goods; and has notified the production premises under the customs legislation;

b) The imported materials, supplies and components are used to produce the products that have been exported.

The value or quantity of imported materials, supplies and components exempt from duty is the value or quantity of imported materials, supplies and components actually used to produce the products actually exported, determined upon the finalisation of the management and use of materials, supplies and components imported for the production of exported products under the customs legislation.

Upon finalisation, the taxpayer shall be responsible for declaring accurately and truthfully the value or quantity of exported materials, supplies and components actually used to produce the processed products actually imported that were exempt from duty when customs procedures were carried out.

3. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 13. Duty exemption for goods temporarily imported for re-export or temporarily exported for re-import within a definite period

1. Goods temporarily imported for re-export or temporarily exported for re-import within a definite period are exempt from duty under Clause 9 Article 16 of the Law on Export Duty and Import Duty.

2. Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair or replacement as prescribed in Point c Clause 9 Article 16 of the Law on Export Duty and Import Duty must not change the shape, function or essential characteristics of the temporarily imported or temporarily exported goods and must not create other goods.

Where goods are replaced under the warranty conditions of the sale and purchase contract, the replacement goods must preserve the shape, function and essential characteristics of the goods being replaced.

3. Means used on a rotating basis under the mode of temporary importation for re-export or temporary exportation for re-import to hold exported and imported goods, comprising:

a) Empty containers with or without hooks;

b) Flexitanks lining containers to hold liquid goods;

c) Other means that can be used repeatedly to hold exported and imported goods.

4. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

For goods temporarily imported for re-export in the course of business, the taxpayer must additionally submit the letter of guarantee of the credit institution or the receipt for the deposit paid into the deposit account of the customs authority at the State Treasury: 01 original where the letter of guarantee has not been updated into the customs electronic data processing system.

The guarantee or deposit of import duty for goods temporarily imported for re-export in the course of business shall be carried out under Article 4 of this Decree.

Article 14. Duty exemption for goods imported to create fixed assets of entities enjoying investment incentives

1. Goods imported to create fixed assets of entities enjoying investment incentives are exempt from import duty under Clause 11 Article 16 of the Law on Export Duty and Import Duty.

2. Goods imported to create fixed assets of an investment project part of which is eligible for investment incentives are exempt from import duty in respect of the imported goods allocated and separately accounted for so as to be used directly for the part of the project eligible for investment incentives.

3. An investment project located in an area eligible for investment incentives that is not in a sector eligible for investment incentives is exempt from duty on goods imported to create fixed assets serving the production of the investment-incentive project.

4. The basis for determining building supplies not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

The criteria for determining specialised means of transport within a technological line used directly for the production activities of the investment project shall be as prescribed by the Ministry of Science and Technology.

5. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 15. Import duty exemption for materials, supplies and components for a period of 05 years

1. Materials, supplies and components not yet produced domestically that are imported for the production of an investment project in a sector eligible for special investment incentives, or in an area with especially difficult socio-economic conditions under the investment legislation, or by a hi-tech enterprise, a science and technology enterprise or a science and technology organisation, are exempt from import duty for a period of 05 years from the commencement of production under Clause 13 Article 16 of the Law on Export Duty and Import Duty.

The time of commencement of production is the time of official production, excluding the trial production period. The taxpayer shall declare, and be responsible for, the actual date of commencement of production activities and shall notify the customs authority receiving the dossier notifying the duty-free list before carrying out customs procedures.

Upon expiry of the 05-year duty exemption period, the taxpayer must pay the duty in full in accordance with the regulations on the quantity of imported materials, supplies and components that were exempt from duty but not fully used.

2. The determination of products whose total value of natural resources and minerals plus energy costs is less than 51% of the production cost shall be based on the provisions on determining products whose total value of natural resources and minerals plus energy costs accounts for 51% or more of the production cost prescribed in the Government's Decree No. 100/2016/ND-CP dated 01 July 2016 detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration, and the documents guiding this Decree.

3. The basis for determining sectors eligible for special investment incentives and areas with especially difficult socio-economic conditions shall be as prescribed in the Law on Investment and the Government's Decree No. 118/2015/ND-CP dated 12 November 2015 detailing and guiding the implementation of a number of articles of the Law on Investment.

The basis for determining materials, supplies and components not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

4. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 16. Duty exemption for goods imported to serve petroleum activities

1. Goods imported to serve petroleum activities are exempt from import duty under Clause 15 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining specialised means of transport serving petroleum activities shall be as prescribed by the Ministry of Science and Technology.

3. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

4. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 17. Duty exemption for goods imported to serve shipbuilding activities and for seagoing vessels for export

1. Shipbuilding projects and facilities in a sector eligible for incentives under the investment legislation are exempt from import duty and export duty under Clause 16 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining means of transport within a technological line serving shipbuilding activities directly shall be as prescribed by the Ministry of Science and Technology.

3. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

4. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 18. Duty exemption for plant varieties, animal breeds, fertilisers and plant protection products

1. Plant varieties; animal breeds; and fertilisers and plant protection products not yet produced domestically that are necessary to be imported to serve agricultural, forestry and fishery activities directly are exempt from import duty under Clause 12 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The basis for determining imported goods on the List of plant varieties, animal breeds, fertilisers and plant protection products necessary to be imported shall be as prescribed by the Ministry of Agriculture and Rural Development.

4. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 19. Duty exemption for goods imported to serve scientific research and technological development

1. Goods imported for direct use in scientific research, technological development, the development of technology incubation and science and technology enterprise incubation activities, and technological innovation are exempt from import duty under Clause 21 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

The basis for determining specialised machinery, equipment, spare parts and supplies used directly for scientific research, technological development, the development of technology incubation and science and technology enterprise incubation activities, and technological innovation shall be as prescribed by the Ministry of Science and Technology.

3. The list of, or the criteria for determining, specialised scientific materials, books and newspapers used directly for scientific research, technological development, the development of technology incubation and science and technology enterprise incubation activities, and technological innovation shall be as prescribed by the Ministry of Science and Technology.

4. Dossier for duty exemption:

In addition to the dossier prescribed in Article 31 of this Decree, depending on the specific case the taxpayer must additionally submit one of the following papers:

a) The decision on the implementation of the scientific research or technological development topic, programme, project or task, and the list of goods to be imported to implement that scientific research or technological development topic, programme, project or task, of the competent State authority under the Law on Science and Technology: 01 copy bearing the agency's “certified true copy” stamp;

b) The written confirmation of the list of goods for the development of technology incubation and science and technology enterprise incubation activities, issued by the People's Committee of the province or city or by the managing ministry where the technology incubation or science and technology enterprise incubation project or facility is located: 01 copy bearing the agency's “certified true copy” stamp;

c) The written confirmation of the list of goods serving technological innovation, issued by the Ministry of Science and Technology or by an agency authorised by the Ministry of Science and Technology: 01 copy bearing the agency's “certified true copy” stamp.

5. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 20. Duty exemption for goods imported to serve security and defence directly

1. Specialised goods imported to serve security and defence directly, in which specialised means of transport must be of a type not yet produced domestically, are exempt from duty under Clause 22 Article 16 of the Law on Export Duty and Import Duty.

2. Basis for determining goods exempt from duty:

a) The goods are on the annual plan for the importation of specialised goods serving security and defence directly, approved by the Prime Minister or approved by the Minister of Public Security or the Minister of National Defence under the Prime Minister's authorisation.

b) Specialised means of transport not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The dossier for duty exemption comprises:

a) The official letter of request of the Ministry of National Defence, the Ministry of Public Security, or a unit authorised or delegated by the Ministry of National Defence or the Ministry of Public Security, using Form No. 03a in Appendix VII promulgated together with this Decree (in the case of duty exemption before customs procedures are carried out) or Form No. 03b in Appendix VII promulgated together with this Decree (in the case of an application for duty exemption after customs procedures have been carried out): 01 original.

b) The contract for the sale and purchase of the goods: 01 copy bearing the agency's “certified true copy” stamp;

c) The import entrustment contract or the contract for supplying the goods under the document on winning the bid or the document on bid designation, clearly stating that the supply price of the goods does not include import duty, in the case of entrusted importation or bidding: 01 copy bearing the agency's “certified true copy” stamp.

4. Duty exemption procedure:

a) Where duty exemption is applied for before customs procedures are carried out, the Ministry of National Defence, the Ministry of Public Security, or a unit authorised or delegated by the Ministry of National Defence or the Ministry of Public Security, shall submit the dossier of application for duty exemption to the General Department of Customs at the latest 05 working days before registering the customs declaration.

Within a maximum of 03 working days from the date of receipt of the dossier, the General Department of Customs shall issue a document notifying that the goods are exempt from duty, or that they do not fall within a case of duty exemption, or requesting supplementation of the dossier.

The Sub-department of Customs where the procedures are carried out shall, on the basis of the duty exemption notice of the General Department of Customs, grant customs clearance for the goods in accordance with the regulations.

b) Where duty exemption is applied for after customs procedures have been carried out:

The Ministry of Public Security, the Ministry of National Defence, or a unit authorised by the Ministry of Public Security or the Ministry of National Defence, shall submit the dossier of application for duty exemption to the General Department of Customs. The time limit for submitting the dossier of application for duty exemption is 30 working days at the latest from the date of customs clearance or release of the goods.

Within a maximum of 03 working days from the date of receipt of the dossier, the General Department of Customs shall notify the duty exemption, notify that the case does not fall within a case of duty exemption, or request the taxpayer to supplement the dossier.

The Sub-department of Customs where the procedures are carried out shall, on the basis of the duty exemption decision of the General Department of Customs, settle the duty amount exempted in accordance with the regulations.

Article 21. Duty exemption for goods imported to serve education directly

1. Specialised goods not yet produced domestically that are imported to serve education directly are exempt from import duty under Clause 20 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The basis for determining specialised goods imported to serve education directly shall be as prescribed by the Ministry of Education and Training.

4. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 22. Duty exemption for goods produced, processed, recycled or assembled in a non-tariff zone

1. Goods produced, processed, recycled or assembled in a non-tariff zone without using materials or components imported from abroad are exempt from import duty upon importation into the domestic market under Clause 8 Article 16 of the Law on Export Duty and Import Duty.

2. Where products produced, recycled or assembled in a non-tariff zone use materials or components imported from abroad, import duty must be paid upon importation into the domestic market at the duty rate and dutiable value of the item imported into the domestic market of Viet Nam.

3. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 23. Duty exemption for materials, supplies and components imported for the production and assembly of medical equipment

1. Materials, supplies and components not yet produced domestically that are imported for the production and assembly of medical equipment of an investment project prioritised for research and manufacture are exempt from import duty for a period of 05 years from the commencement of production under Clause 14 Article 16 of the Law on Export Duty and Import Duty.

The list of medical equipment products prioritised for research and manufacture is prescribed in Appendix VI promulgated together with this Decree.

2. The date of commencement of production serving as the basis for the 05-year import duty exemption for the cases prescribed in Clause 1 of this Article is the actual date on which official production activities commence (excluding the trial production period).

The taxpayer shall declare, and be responsible for, the actual date of commencement of production activities and shall notify the customs authority receiving the dossier notifying the duty-free list before carrying out customs procedures.

3. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

4. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 24. Duty exemption for materials, supplies and components imported to serve directly the production of information technology products, digital content and software

1. Materials, supplies and components not yet produced domestically that are imported to serve directly the production of information technology products, digital content and software are exempt from import duty under Clause 18 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The dossier and procedure for duty exemption shall be as prescribed in Articles 30 and 31 of this Decree.

Article 25. Duty exemption for goods exported or imported for environmental protection

1. Goods exported or imported for environmental protection are exempt from duty under Clause 19 Article 16 of the Law on Export Duty and Import Duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The basis for determining imported goods on the list of specialised machinery, equipment, means, instruments and supplies imported for the collection, transport, treatment and processing of waste water, waste and exhaust gases, environmental monitoring and analysis, and the production of renewable energy; the treatment of environmental pollution and the response to and handling of environmental incidents; and exported products produced from recycling and waste treatment activities, shall be as prescribed by the Ministry of Natural Resources and Environment.

4. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 26. Duty exemption for goods serving money printing and minting activities

1. Machinery, equipment, materials, supplies, components, parts and spare parts imported to serve money printing and minting activities that are exempt from import duty under Clause 17 Article 16 of the Law on Export Duty and Import Duty must be on the List promulgated by the Governor of the State Bank of Viet Nam.

Goods falling within the scope of importation exempt from duty under Clause 1 of this Article must be imported by organisations designated by the State Bank.

2. The basis for determining machinery, equipment, materials, supplies, components, parts and spare parts imported to serve money printing and minting activities shall be as prescribed by the State Bank of Viet Nam.

3. Dossier for duty exemption:

a) The customs dossier under the customs legislation;

b) The document of the State Bank permitting the organisation to import machinery, equipment, materials, supplies, components, parts and spare parts serving money printing and minting activities: 01 copy bearing the “certified true copy” stamp.

4. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 27. Import duty exemption for goods not for commercial purposes

Goods not for commercial purposes are exempt from import duty in the following cases:

1. Samples, photographs of samples, films of samples and models replacing samples with a customs value not exceeding VND 50,000 or that have been treated so that they cannot be traded or used and serve only as samples.

2. Advertising publications falling under Chapter 49 of Viet Nam's List of Exported and Imported Goods, comprising: leaflets, trade catalogues, yearbooks, advertising materials and tourist posters used to advertise, announce or promote goods or services and supplied free of charge, are exempt from import duty under Clause 10 Article 16 of the Law on Export Duty and Import Duty, on condition that each consignment comprises only 01 type of publication and the total weight does not exceed 01 kg; where 01 consignment contains several different types of publication, there shall be only one copy of each type of publication or the total weight of the publications shall not exceed 01 kg.

3. The dossier and procedure for duty exemption shall be as prescribed in Article 31 of this Decree.

Article 28. Duty exemption for goods exported or imported to ensure social security, to overcome the consequences of natural disasters, catastrophes and epidemics, and in other special cases

1. Goods exported or imported to ensure social security, to overcome the consequences of natural disasters, catastrophes and epidemics, and in other special cases, are exempt from duty under Clause 23 Article 16 of the Law on Export Duty and Import Duty, comprising:

a) Goods not yet produced domestically that are necessary to be imported for direct use in a project under a Government programme to ensure social security are exempt from import duty.

b) Goods not yet produced domestically that are imported to overcome the consequences of natural disasters, catastrophes and epidemics are exempt from import duty.

c) Goods exported or imported in other special cases, as decided by the Prime Minister on a case-by-case basis, are exempt from export duty and import duty.

2. The basis for determining goods not yet produced domestically shall be as prescribed by the Ministry of Planning and Investment.

3. The dossier of application for duty exemption before customs procedures are carried out, in respect of goods imported to overcome the consequences of natural disasters, catastrophes and epidemics, comprises:

a) The official letter applying for duty exemption of the People's Committee of the province or city, or of the ministry or an equivalent level, clearly stating the situation of the damage caused by the natural disaster, catastrophe or epidemic in the locality: 01 original;

b) The list of goods imported to serve directly the overcoming of the consequences of the natural disaster, catastrophe or epidemic, using Form No. 04 in Appendix VII promulgated together with this Decree: 01 original;

c) The decision announcing the epidemic of the competent level under the Law on Prevention and Control of Infectious Diseases, in the case of importation of goods to overcome an epidemic: 01 copy bearing the agency's “certified true copy” stamp.

4. The dossier of application for duty exemption before customs procedures are carried out, in respect of goods imported to serve directly the ensuring of social security, comprises:

a) The official letter applying for duty exemption of the People's Committee of the province or city, or of the ministry or an equivalent level: 01 original;

b) The list of goods imported to serve directly the ensuring of social security, using Form No. 04 in Appendix VII promulgated together with this Decree: 01 original.

5. Duty exemption procedure:

a) On the basis of the official letter applying for duty exemption of the People's Committee of the province or city, or of the ministry or an equivalent level, within 15 days the Ministry of Finance shall appraise the dossier of application for duty exemption and submit it to the Prime Minister for decision, together with the list of goods proposed for duty exemption.

b) On the basis of the Prime Minister's direction, the Sub-department of Customs where the export or import procedures for the goods are carried out shall grant export duty and import duty exemption in accordance with the regulations.

6. The dossier and procedure for applying for duty exemption in respect of goods imported to serve directly emergency relief requirements upon the occurrence of a natural disaster, catastrophe or epidemic comprise:

a) The customs dossier under Article 24 of the Law on Customs;

b) The written confirmation of the People's Committee of the province or city, or of the ministry or an equivalent level, regarding the importation of goods serving emergency relief requirements, clearly stating the situation of the damage caused by the natural disaster, catastrophe or epidemic in the locality: 01 original;

c) The list of goods imported to serve emergency relief directly: 01 original;

d) The decision announcing the epidemic of the competent level under the Law on Prevention and Control of Infectious Diseases, in the case of importation of goods to overcome an epidemic: 01 copy.

On the basis of the dossier of application for duty exemption prescribed in this Clause, the customs authority where customs procedures are carried out shall grant the duty exemption when carrying out customs procedures.

Article 29. Duty exemption for goods exported or imported under international treaties, goods of minimum value and goods sent via express delivery services

1. Goods exported or imported are exempt from export duty and import duty under the international treaties to which the Socialist Republic of Viet Nam is a party.

The basis for determining goods exported or imported that are exempt from export duty and import duty is the quantity, type and value of the goods specifically prescribed in the international treaty.

Where the international treaty does not specify the types and quantities exempt from duty, the Ministry of Finance shall agree with the Ministry of Foreign Affairs and report to the Prime Minister for a decision on the types and quantities of goods exempt from duty.

2. Imported goods sent via express delivery services with a customs value of VND 1,000,000 or less, or with a duty amount payable of less than VND 100,000, are exempt from duty.

Where the goods have a customs value exceeding VND 1,000,000 or a total duty amount payable of more than VND 100,000, duty must be paid on the whole consignment.

3. Goods with a total customs value of less than VND 500,000, or with a total export duty and import duty amount payable of less than VND 50,000 for one exportation or importation, are exempt from export duty and import duty.

The provisions of this Clause do not apply to goods that are gifts or presents, goods bought, sold or exchanged by border residents, or goods sent via express delivery services.

4. Dossier for duty exemption:

The customs dossier under the customs legislation;

For goods exported or imported under an international treaty, the taxpayer shall additionally submit:

a) The international treaty: 01 copy, presenting the original for cross-checking, upon the first submission of the dossier for duty exemption;

b) The entrustment contract, or the contract for supplying the goods under the document on winning the bid or the document on bid designation, clearly stating that the supply price of the goods does not include import duty, in the case of entrusted importation or bidding: 01 copy bearing the agency's “certified true copy” stamp.

5. The duty exemption procedure shall be carried out under Article 31 of this Decree.

Article 30. Notification of the list of duty-free goods expected to be imported, for the cases requiring notification of a duty-free list

1. The cases requiring notification of a list of duty-free imported goods comprise the goods eligible for duty exemption prescribed in Articles 14, 15, 16, 17, 18, 23 and 24 of this Decree.

2. Principles for drawing up the list of duty-free goods expected to be imported (hereinafter collectively referred to as the duty-free list):

a) The organisation or individual using the goods (the project owner; the owner of the production or business establishment; the owner of the shipbuilding facility; the organisation or individual carrying out petroleum activities), hereinafter collectively referred to as the project owner, is the person notifying the list of duty-free exported and imported goods. Where the project owner does not directly import the duty-free goods but a main contractor, a sub-contractor or a finance leasing company imports the goods, that contractor or finance leasing company shall use the duty-free list notified by the project owner to the customs authority;

b) The goods must be eligible for duty exemption under one of the cases prescribed in Clauses 11, 12, 13, 14, 15, 16 and 18 Article 16 of the Law on Export Duty and Import Duty; and must be appropriate to the sector and field of investment and to the objectives, scale and capacity of the project, production establishment or activity using the duty-free goods;

c) The duty-free list shall be drawn up once for the project, production establishment or activity using the duty-free goods, or drawn up by stage, by item, or by unit or line as appropriate to the actual situation and to the dossiers and documents implementing the project, production establishment or activity using the duty-free goods, hereinafter collectively referred to as the project.

3. The dossier notifying the duty-free list comprises:

a) The official letter notifying the duty-free list, clearly stating the basis for determining the duty-free goods, using Form No. 05 in Appendix VII promulgated together with this Decree: 01 original;

b) The duty-free list sent through the electronic data processing system of the customs authority. Where the system encounters a failure or the duty-free list is notified on paper: the duty-free list using Form No. 06 in Appendix VII promulgated together with this Decree: 02 originals; and the deduction monitoring sheet using Form No. 07 in Appendix VII promulgated together with this Decree: 01 original;

c) The investment registration certificate, the enterprise registration certificate or a document of equivalent validity, except for the duty exemption prescribed in Clause 15 Article 16 of the Law on Export Duty and Import Duty: 01 copy bearing the agency's “certified true copy” stamp;

d) An extract of the techno-economic study, the technical documentation or the project explanatory statement: 01 copy bearing the agency's “certified true copy” stamp;

đ) The certificate of hi-tech enterprise, science and technology enterprise or science and technology organisation issued by the competent authority, in respect of hi-tech enterprises, science and technology enterprises and science and technology organisations: 01 copy bearing the agency's “certified true copy” stamp;

e) The certificate of eligibility to produce medical equipment, or a document of equivalent validity under the legislation on the management of medical equipment, for the duty exemption prescribed in Clause 14 Article 16 of the Law on Export Duty and Import Duty: 01 copy bearing the agency's “certified true copy” stamp;

g) The petroleum contract, the decision assigning the task of carrying out petroleum activities, and the document of the competent authority approving the annual work programme and annual budget, for the duty exemption prescribed in Clause 15 Article 16 of the Law on Export Duty and Import Duty: 01 copy bearing the agency's “certified true copy” stamp;

h) The shipbuilding contract or the contract for the export of the seagoing vessel, for the duty exemption prescribed in Points b and c Clause 16 Article 16 of the Law on Export Duty and Import Duty: 01 copy bearing the agency's “certified true copy” stamp;

i) The explanatory statement of the project producing information technology products, digital content or software, for the duty exemption prescribed in Clause 18 Article 16 of the Law on Export Duty and Import Duty: 01 copy bearing the agency's “certified true copy” stamp;

k) The sales contract or the contract for supplying goods under the bidding result, the contract entrusting the exportation or importation of goods, or the finance leasing contract, where the importer is not the person notifying the duty-free list: 01 copy bearing the agency's “certified true copy” stamp.

4. Time and place of notification of the duty-free list:

a) The project owner shall be responsible for sending the dossier notifying the duty-free list under Clause 2 of this Article before registering the first customs declaration of duty-free imported goods;

b) The place receiving the notification of the duty-free list is the Customs Department where the project is implemented; the Customs Department where the head office is located, or where the project is centrally managed, for projects implemented in several provinces and cities; or the Customs Department where the unit or line is installed, for a list of duty-free goods expected to be imported by unit or line.

5. Where the duty-free list already notified contains errors or needs to be amended, the project owner shall notify the amended duty-free list before the time of importation of the goods, together with the relevant materials to prove that the supplementation or adjustment is appropriate to the needs of the project.

6. Responsibilities of the customs authority:

a) Within a maximum of 03 working days from the date of receipt of the dossier, the customs authority shall notify the project owner that the duty-free list has been received; request supplementation of any missing documents under Clause 2 of this Article; request explanation and clarification of the information contained in the dossier notifying the duty-free list; or notify that the goods are not eligible for duty exemption;

b) Where an amendment to the duty-free list changes the duty amount already exempted, the customs authority receiving the dossier notifying the duty-free list shall be responsible for notifying the customs authority where the import procedures are carried out in order to recover the duty amount exempted contrary to the regulations;

c) Inspecting the use of the duty-free goods on the basis of applying the risk management mechanism under the legislation on tax administration and the customs legislation;

d) Recovering, and notifying the project owner to adjust, the duty-free list, suspending the duty exemption procedures and recovering the duty amount exempted as appropriate to the project that has been terminated or whose operations have been adjusted, in the case of a project that is terminated or whose operations are adjusted.

7. Responsibilities of the project owner:

a) Drawing up the duty-free list under Clause 1 of this Article;

b) Notifying the duty-free list, amending the duty-free list and receiving feedback from the customs authority through the electronic data processing system of the customs authority (except where this cannot yet be done by electronic means);

c) Declaring accurately, truthfully and fully and sending the dossier notifying the duty-free list on time; being liable before the law for the accuracy, truthfulness and completeness of the dossier notifying the duty-free list and for using those goods for the correct duty-free purpose;

d) Retaining the documents relating to the basis for determining the duty-free exported and imported goods and presenting them to the customs authority and the competent authority upon inspection or examination in accordance with the regulations;

đ) By the 90th day at the latest from the end of the financial year, the project owner shall notify the use of the duty-free goods during the financial year to the customs authority receiving the duty-free list.

Article 31. Dossier and procedure for duty exemption when carrying out customs procedures

1. The dossier for duty exemption is the customs dossier under the Law on Customs and the documents guiding its implementation.

2. In addition to the dossier prescribed in Clause 1 of this Article, depending on the case, the taxpayer shall additionally submit one of the following documents:

a) The entrustment contract in the case of entrusted exportation or importation of goods: 01 copy bearing the agency's “certified true copy” stamp;

b) The contract for supplying goods under the document on winning the bid or the document on bid designation, clearly stating that the supply price of the goods does not include import duty, where the organisation or individual winning the bid imports the goods: 01 copy bearing the agency's “certified true copy” stamp;

c) The contract for supplying goods to organisations and individuals carrying out petroleum activities, clearly stating that the supply price of the goods does not include import duty, where the organisation or individual imports goods for petroleum activities: 01 copy bearing the agency's “certified true copy” stamp;

d) The finance leasing contract where a finance lessor imports goods to supply to an entity enjoying duty exemption incentives, clearly stating that the supply price of the goods does not include import duty: 01 copy bearing the agency's “certified true copy” stamp;

đ) The document transferring goods eligible for duty exemption, where goods eligible for duty exemption are transferred to another entity eligible for duty exemption, clearly stating that the transfer price of the goods does not include import duty: 01 copy bearing the agency's “certified true copy” stamp;

e) The written confirmation of the Ministry of Science and Technology in respect of the means of transport prescribed in Article 14 of this Decree: 01 original.

g) The duty-free list already received by the customs authority, where the list of duty-free goods expected to be imported is notified on paper, together with the deduction monitoring sheet already received by the customs authority: 01 copy, presenting the original for cross-checking.

Where the duty-free list is notified through the electronic data processing system, the taxpayer need not submit the duty-free list, and the customs authority shall use the duty-free list on the electronic data processing system to grant the duty exemption in accordance with the regulations.

3. Duty exemption procedure:

a) The taxpayer shall itself determine and declare the goods and the duty amount exempted (except for declaring the duty amount payable in respect of goods exported or imported for processing that are supplied by the party ordering the processing) on the customs declaration when carrying out customs procedures, and shall be liable before the law for the contents declared.

b) The customs authority where customs procedures are carried out shall, on the basis of the dossier for duty exemption and by cross-checking against the regulations in force, grant the duty exemption in accordance with the regulations.

Where it is determined that the imported goods are not eligible for duty exemption as declared, duty shall be collected and a penalty for the violation (if any) imposed in accordance with the regulations.

c) The electronic data processing system shall automatically deduct the quantity of exported and imported goods corresponding to the quantity of goods in the duty-free list.

Where the list is notified on paper, the customs authority shall update and deduct the quantity of goods already exported or imported corresponding to the quantity of goods in the duty-free list.

Where duty-free importation is by unit or line, and the goods must be imported in several shipments to be assembled into a complete unit or line so that deduction by quantity of goods cannot be carried out at the time of importation, the organisation or individual shall, within 15 days from the completion of the importation of the last consignment of each unit or line, be responsible for consolidating the declarations already imported and finalising with the customs authority in accordance with the legislation on tax administration.

4. Duty exemption procedure for goods exceeding an organisation's duty exemption quota under Clause 2 Article 7 and Clause 2 Article 8 of this Decree:

a) The dossier of application for duty exemption shall be sent to the General Department of Customs at the latest 15 working days before customs procedures are carried out;

b) Where the dossier of application for duty exemption is incomplete, within a maximum of 05 working days from the date of receipt of the dossier the General Department of Customs must notify the organisation or individual to complete the dossier;

c) Within 15 working days at the latest from the date of receipt of a complete dossier, the Ministry of Finance shall issue a duty exemption decision or notify that duty exemption is not granted, on the basis of the proposal of the General Department of Customs;

d) On the basis of the customs dossier and the duty exemption decision of the Ministry of Finance, the taxpayer and the customs authority where customs procedures are carried out shall carry out the duty exemption procedure when carrying out customs procedures under Clause 3 of this Article.

Article 32. Reduction of export duty and import duty

1. Exported and imported goods under customs supervision under the 2014 Law on Customs and the documents guiding its implementation that are damaged or lost owing to objective causes are entitled to duty reduction under Clause 1 Article 18 of the Law on Export Duty and Import Duty.

2. The dossier of application for duty reduction comprises:

a) The taxpayer's official letter applying for duty reduction, using Form No. 08 in Appendix VII promulgated together with this Decree: 01 original;

b) The insurance contract and the notice of payment of compensation of the insurer (if any); where the insurance contract does not cover compensation for duty, confirmation by the insurer is required; the contract or the record of the compensation agreement of the carrier where the loss was caused by the carrier (if any): 01 copy bearing the agency's “certified true copy” stamp;

c) The record of the competent authority in the locality where the damage occurred confirming the cause of the damage (the record of the fire confirmed by the local fire prevention and fighting police authority where the fire occurred; the written confirmation of the district-level People's Committee regarding the natural disaster, fire or unexpected accident causing damage to the imported materials, machinery and equipment): 01 original.

The record or written confirmation of the cause of the damage must be made within 30 days from the date on which the damage occurred;

d) The inspection certificate of a trader providing inspection services as to the quantity of goods lost or the actual loss ratio of the goods: submit 01 original.

The inspection certificate must be made within 30 days from the date on which the natural disaster, fire or unexpected accident occurred.

3. Procedure for and competence to grant duty reduction:

a) The taxpayer shall submit the dossier to the Sub-department of Customs where customs procedures are carried out, at the time of carrying out customs procedures or at the latest 30 working days from the date of the written confirmation of the extent of the damage or loss;

b) Where, at the time of carrying out customs procedures, the taxpayer submits a complete dossier as prescribed, the Sub-department of Customs shall examine the dossier, carry out a physical inspection of the goods, check the conditions for duty reduction and grant the duty reduction within the time limit for carrying out customs procedures prescribed in Article 23 of the Law on Customs;

c) Where the taxpayer submits the dossier after the time of carrying out customs procedures:

Where the dossier is complete as prescribed, the Customs Department shall be responsible for compiling the dossier, verifying the information, appraising the accuracy and completeness of the dossier and sending it to the General Department of Customs for submission to the Ministry of Finance for a decision on duty reduction, or for notifying the taxpayer of the reason why the case is not eligible for duty reduction and of the duty amount payable, within 15 days from the date of receipt of the complete dossier. Where the dossier is incomplete, the customs authority shall notify the taxpayer within 03 working days from the date of receipt of the dossier.

Where a physical inspection of goods that have passed the customs supervision area is necessary in order to have sufficient grounds to grant the duty reduction, a decision on post-clearance audit at the taxpayer's premises shall be issued; on that basis, the tasks prescribed in this Point shall be carried out within a maximum of 40 days from the date of receipt of the complete dossier.

Article 33. Duty refund for exported goods that must be re-imported

1. Exported goods on which export duty has been paid but which must be re-imported are entitled to a refund of export duty and are not subject to import duty, comprising:

a) Goods that have been exported but must be imported back into Viet Nam;

b) Exported goods sent by Vietnamese organisations or individuals to foreign organisations or individuals through postal services and international express delivery services on which duty has been paid but which could not be delivered to the consignee and must be re-imported.

The taxpayer shall be responsible for declaring accurately and truthfully on the customs declaration that the re-imported goods are the goods previously exported; and the information on the number and date of the contract and the name of the purchasing partner where there is a contract for the sale and purchase of the goods.

The customs authority shall be responsible for examining the taxpayer's declaration and clearly recording the examination result to serve the settlement of the duty refund.

2. The dossier for duty refund comprises:

a) The official letter requesting a refund of duty on imported goods, using Form No. 09 in Appendix VII promulgated together with this Decree: 01 original;

b) The payment document for the exported or imported goods where payment has been made: 01 copy bearing the agency's “certified true copy” stamp;

c) The export or import contract and the invoice under that contract in the case of sale and purchase of goods; the contract entrusting the exportation or importation where the exportation or importation is by way of entrustment (if any): 01 copy bearing the agency's “certified true copy” stamp;

d) For goods that must be imported back because the foreign customer refused to take delivery or because there is no consignee according to the carrier's notice, there must additionally be the foreign customer's notice, or the written agreement with the foreign customer on taking the goods back, or the carrier's written notice that there is no consignee, clearly stating the reason and the quantity and type of goods returned, in the case of goods returned by the customer: 01 copy bearing the agency's “certified true copy” stamp.

Where the re-importation is due to force majeure or the taxpayer itself discovered a fault in the goods, this document is not required, but the reason for importing the returned goods must be clearly stated in the official letter applying for the duty refund;

đ) For the exported and imported goods referred to in Point b Clause 1 of this Article, the written notice of the postal or international express delivery enterprise that delivery to the consignee could not be made must additionally be submitted: 01 copy bearing the agency's “certified true copy” stamp.

3. The procedure for submitting, receiving and processing the dossier for duty refund shall be as prescribed in the legislation on tax administration.

Where the goods are eligible for a duty refund but duty has not been paid or is not payable under Article 19 of the Law on Export Duty and Import Duty, the dossier and procedure shall be the same as the dossier and procedure for a duty refund.

Article 34. Duty refund for imported goods that must be re-exported

1. Imported goods on which import duty has been paid but which must be re-exported are entitled to a refund of import duty and are not subject to export duty, comprising:

a) Imported goods that must be re-exported abroad or exported into a non-tariff zone for use within that non-tariff zone.

The re-exportation of the goods must be carried out by the original importer or by a person authorised or entrusted by the original importer to export them;

b) Imported goods sent by foreign organisations or individuals to Vietnamese organisations or individuals through postal services and international express delivery services on which duty has been paid but which could not be delivered to the consignee and must be re-exported;

c) Imported goods on which duty has been paid that are subsequently sold to the vessels of foreign lines on international routes calling at Vietnamese ports, and to Vietnamese vessels on international routes, in accordance with the regulations;

d) Imported goods on which import duty has been paid but which remain in storage at the border gate under customs supervision and are re-exported abroad.

The taxpayer shall be responsible for declaring accurately and truthfully on the customs declaration that the re-exported goods are the goods previously imported; and the information on the number and date of the contract and the name of the purchasing partner.

The customs authority shall be responsible for examining the taxpayer's declaration and clearly recording the examination result to serve the settlement of the duty refund.

2. The dossier for duty refund comprises:

a) The official letter requesting a refund of duty on imported goods, using Form No. 09 in Appendix VII promulgated together with this Decree: 01 original;

b) The value-added invoice or the sales invoice under the legislation on invoices, for the cases prescribed in Points a and c Clause 1 of this Article: 01 copy bearing the agency's “certified true copy” stamp;

c) The payment document for the exported or imported goods where payment has been made: 01 copy bearing the agency's “certified true copy” stamp;

d) The export or import contract and the invoice under that contract in the case of sale and purchase of goods; the contract entrusting the exportation or importation where the exportation or importation is by way of entrustment (if any): 01 copy bearing the agency's “certified true copy” stamp;

đ) The written agreement to return the goods to the foreign party, where the goods are returned to the original foreign owner, in respect of the imported goods prescribed in Point a Clause 1 of this Article: 01 copy bearing the agency's “certified true copy” stamp;

e) The written notice of the postal or international express delivery enterprise that delivery to the consignee could not be made, in respect of the imported goods prescribed in Point b Clause 1 of this Article: 01 copy bearing the agency's “certified true copy” stamp;

g) The written confirmation of the ship-chandling enterprise as to the quantity and value of the goods purchased from the leading importing enterprise that were actually supplied to foreign seagoing vessels, together with a statement of the payment documents of the foreign shipping lines, in respect of the imported goods prescribed in Point c Clause 1 of this Article: 01 original.

3. The procedure for submitting, receiving and processing the dossier for duty refund shall be as prescribed in the legislation on tax administration.

Where the goods are eligible for a duty refund but duty has not been paid or is not payable under Article 19 of the Law on Export Duty and Import Duty, the dossier and procedure shall be the same as the dossier and procedure for a duty refund.

Article 35. Duty refund for machinery, equipment, instruments and means of transport of organisations and individuals permitted to temporarily import for re-export

1. The taxpayer shall be responsible for declaring itself, and shall be liable before the law for, the depreciation rate and the allocation of the value of the goods over the period of use and retention in Viet Nam in accordance with the accounting legislation when applying to the customs authority for a duty refund, as a basis for calculating the remaining used-value ratio of the goods.

The taxpayer shall be responsible for declaring accurately and truthfully on the customs declaration that the re-exported goods are the goods previously imported; and the information on the number and date of the contract and the name of the purchasing partner.

The customs authority shall be responsible for examining the taxpayer's declaration and clearly recording the examination result to serve the settlement of the duty refund.

2. The dossier for duty refund comprises:

a) The official letter requesting a refund of duty on imported goods, using Form No. 09 in Appendix VII promulgated together with this Decree: 01 original;

b) The payment document for the exported or imported goods where payment has been made: 01 copy bearing the agency's “certified true copy” stamp;

c) The export or import contract and the invoice under that contract in the case of sale and purchase of goods; the contract entrusting the exportation or importation where the exportation or importation is by way of entrustment: 01 copy bearing the agency's “certified true copy” stamp.

3. The procedure for submitting, receiving and processing the dossier for duty refund shall be as prescribed in the legislation on tax administration.

Where the goods are eligible for a duty refund but duty has not been paid or is not payable under Article 19 of the Law on Export Duty and Import Duty, the dossier and procedure shall be the same as the dossier and procedure for a duty refund.

Article 36. Duty refund for goods imported for production and business where the products have been exported

1. A taxpayer that has paid import duty on goods imported for production and business but has put them into the production of exported goods and has exported the products abroad, or exported them into a non-tariff zone, is entitled to a refund of the import duty paid.

2. Imported goods entitled to a refund of import duty comprise:

a) Materials and supplies (including supplies for making packaging or packaging for packing exported products), components and semi-finished products imported that are directly incorporated into the exported products or that participate directly in the process of producing the exported goods but are not directly transformed into goods;

b) Finished products imported for attachment or assembly to the exported products, or for packing together with the exported products into a uniform item;

c) Components and spare parts imported for the warranty of the exported products.

3. Basis for determining goods entitled to a duty refund:

a) The organisation or individual producing exported goods has premises for producing exported goods in the territory of Viet Nam; and has ownership or the right to use the machinery and equipment at the production premises appropriate to the materials, supplies and components imported for the production of exported goods;

b) The value or quantity of imported materials, supplies and components entitled to a duty refund is the value or quantity of imported materials, supplies and components actually used to produce the products actually exported;

c) The exported products undergo customs procedures under the export production type;

d) The organisation or individual directly imports the goods and exports the products, or does so by way of entrustment.

The taxpayer shall be responsible for declaring accurately and truthfully on the customs declaration that the exported products were produced from the goods previously imported.

4. Where one type of imported material, supply or component is used for production but two or more different types of product are obtained and only one type of product is exported, a refund of import duty shall be granted corresponding to the portion of materials, supplies and components incorporated in the exported product, calculated on the total value of the products obtained.

The total value of the products obtained is the sum of the value of the exported products and the selling price of the products consumed on the domestic market. The value of the exported products does not include the portion of the value of materials, supplies and components purchased domestically that are incorporated in the exported products.

The import duty amount refunded shall be determined by the allocation method according to the following formula:

The value of the exported products is determined as the quantity of products actually exported multiplied (x) by the dutiable value of the exported goods.

5. The dossier for duty refund comprises:

a) The official letter requesting a refund of duty on imported goods, using Form No. 09 in Appendix VII promulgated together with this Decree: 01 original;

b) The payment document for the exported or imported goods where payment has been made: 01 copy bearing the agency's “certified true copy” stamp;

c) The export or import contract and the invoice under that contract in the case of sale and purchase of goods; the contract entrusting the exportation or importation where the exportation or importation is by way of entrustment: 01 copy bearing the agency's “certified true copy” stamp;

The taxpayer shall declare on the customs declaration of the exported goods the information on the number and date of the contract and the name of the purchasing partner.

d) The report on the duty calculation for imported materials, supplies and components (using Form No. 10 in Appendix VII promulgated together with the Decree).

The import duty amount refunded in respect of materials, supplies and components must correspond to the quantity and type of imported materials, supplies and components actually used to produce the products actually exported;

đ) The processing contract signed with the foreign customer (in the case of importing materials, supplies and components to produce products and then using those products to process exported goods under a processing contract with a foreign party): submit 01 copy bearing the agency's “certified true copy” stamp;

e) Documents proving that there are production premises in the territory of Viet Nam and that there is ownership or the right to use the machinery and equipment at the production premises appropriate to the materials, supplies and components imported for the production of goods: 01 copy bearing the agency's “certified true copy” stamp.

6. The procedure for submitting, receiving and processing the dossier for duty refund shall be as prescribed in the legislation on tax administration.

Where the goods are eligible for a duty refund but duty has not been paid or is not payable under Article 19 of the Law on Export Duty and Import Duty, the dossier and procedure shall be the same as the dossier and procedure for a duty refund.

Article 37. Duty refund where the taxpayer has paid import duty or export duty but there are no imported or exported goods, or the goods imported or exported are fewer than the imported or exported goods on which duty was paid; no duty refund in cases of a minimum duty amount

1. A taxpayer that has paid import duty or export duty but has no imported or exported goods, or whose goods imported or exported are fewer than the imported or exported goods on which duty was paid, is entitled to a refund of the import duty or export duty paid corresponding to the goods that were in fact not exported or imported, or that were exported or imported in a smaller quantity.

2. In the cases eligible for a refund of export duty and import duty prescribed in Articles 33, 34, 35, 36 and 37 of this Decree, where the duty amount refundable is less than VND 50,000 per customs declaration for which the duty refund procedures are carried out, no duty refund shall be granted.

The customs authority shall not receive the dossier for duty refund and shall not refund the duty amount refundable under this Clause.

3. Dossier for duty refund: the official letter requesting a refund of duty on imported goods, using Form No. 09 in Appendix VII promulgated together with this Decree: 01 original.

4. The procedure for submitting, receiving and processing the dossier for duty refund shall be as prescribed in the legislation on tax administration.

Where the goods are eligible for a duty refund but duty has not been paid or is not payable under Article 19 of the Law on Export Duty and Import Duty, the dossier and procedure for non-collection of duty shall be the same as the dossier and procedure for a duty refund.

Where the taxpayer submits a complete dossier for non-collection of duty when carrying out customs procedures and falls within the category of non-collection first, inspection later, the customs authority shall not collect duty on the exported or imported goods in accordance with the regulations.

Chapter III

IMPLEMENTATION PROVISIONS

Article 38. Effect

1. This Decree comes into force from 01 September 2016 and replaces the Government's Decree No. 87/2010/ND-CP dated 13 August 2010 detailing the implementation of a number of articles of the Law on Export Duty and Import Duty.

2. The provisions on export duty and import duty exemption in the following Decisions of the Prime Minister are annulled: No. 31/2015/QD-TTg dated 04 August 2015, No. 52/2015/QD-TTg dated 20 October 2015, No. 53/2013/QD-TTg dated 13 September 2013, and Article 7 of Decision No. 219/2009/QD-TTg dated 01 October 2009.

Article 39. Transitional provisions

1. A project currently enjoying export duty and import duty incentives at a level higher than that prescribed in the Law on Export Duty and Import Duty shall continue to enjoy that level of incentives for the remaining incentive period of the project.

2. A project currently enjoying export duty and import duty incentives at a lower level, or not yet enjoying the level of export duty and import duty incentives prescribed in the 2016 Law on Export Duty and Import Duty, shall enjoy the level of incentives prescribed in that Law on Export Duty and Import Duty for the remaining incentive period of the project.

Article 40. Responsibility for implementation

1. The Ministry of Planning and Investment shall promulgate the list of goods already produced domestically as a basis for determining goods not yet produced domestically as prescribed in Articles 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 and 28 of this Decree.

2. The Ministry of Science and Technology shall promulgate the list of, or the criteria for determining:

a) Specialised means of transport necessary for petroleum activities;

b) Specialised means of transport within a technological line used directly for the production activities of an investment project;

c) Means of transport within a technological line serving shipbuilding activities directly;

d) Specialised scientific materials, books, newspapers and journals used directly for scientific research, technological development, science and technology enterprise incubation, and technological innovation;

đ) Specialised machinery, equipment, spare parts and supplies used directly for scientific research, technological development, the development of technology incubation and science and technology enterprise incubation activities, and technological innovation, that are already produced domestically.

3. The Ministry of Education and Training shall promulgate the list of, or the criteria for determining, specialised goods serving education directly.

4. The Ministry of Agriculture and Rural Development shall promulgate the list of, or the criteria for determining, plant varieties, animal breeds, fertilisers and plant protection products necessary to be imported.

5. The Ministry of Information and Communications shall promulgate the list of, or the criteria for determining, materials, supplies and components imported to serve directly the production of information technology products, digital content and software.

6. The Ministry of Natural Resources and Environment shall promulgate the list of, or the criteria for determining, specialised machinery, equipment, means, instruments and supplies imported for environmental protection, and exported products produced from recycling and waste treatment activities.

7. The Ministry of Public Security and the Ministry of National Defence shall notify the annual list of specialised goods imported to serve security and defence directly, approved by the Prime Minister or approved by the Minister of Public Security or the Minister of National Defence under the Prime Minister's authorisation, and shall update the list for the General Department of Customs whenever there is a change.

8. The State Bank of Viet Nam shall promulgate the list of machinery, equipment, materials, supplies, components, parts and spare parts imported to serve the money printing and minting activities of the State Bank of Viet Nam, and shall designate the importing organisations.

9. The Ministry of Foreign Affairs shall notify the Ministry of Finance of the matters relating to duty incentives in international treaties and in agreements between the Government of Viet Nam and foreign non-governmental organisations.

10. The Ministers, the Heads of ministerial-level agencies, the Heads of agencies attached to the Government, the Chairpersons of the People's Committees of the provinces and centrally run cities, and the organisations and individuals concerned shall be responsible for implementing this Decree./.

APPENDIX I

LIST AND QUANTITIES OF GOODS NECESSARY TO SERVE THE WORK AND LIVING REQUIREMENTS OF DIPLOMATIC MISSIONS, CONSULAR POSTS AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANISATIONS IN VIET NAM (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

Note: Used motor cars must satisfy the legislation in force on the importation of used motor cars.

APPENDIX II

LIST AND QUANTITIES OF GOODS NECESSARY TO SERVE THE WORK AND LIVING REQUIREMENTS OF THE MEMBERS OF DIPLOMATIC MISSIONS, CONSULAR POSTS AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANISATIONS IN VIET NAM (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

Notes:

1. Used motor cars must satisfy the legislation in force on the importation of used motor cars.

2. The goods in items 1 and 2 of the above list may be imported only by persons whose term of duty at a diplomatic mission, consular post or representative office of an international organisation in Viet Nam enjoying privileges and immunities is at least 18 months from the date on which the Ministry of Foreign Affairs issued the identity card, and whose remaining term of duty in Viet Nam is at least 12 months (the term of duty in Viet Nam being that stated on the identity card issued by the Ministry of Foreign Affairs).

APPENDIX III

LIST AND QUANTITIES OF GOODS NECESSARY TO SERVE THE WORK AND LIVING REQUIREMENTS OF THE ADMINISTRATIVE AND TECHNICAL STAFF OF DIPLOMATIC MISSIONS, CONSULAR POSTS AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANISATIONS IN VIET NAM (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

Notes:

1. Used motor cars must satisfy the legislation in force on the importation of used motor cars.

2. The goods in items 1 and 2 of the above list may be imported only by persons whose term of duty at a diplomatic mission, consular post or representative office of an international organisation in Viet Nam enjoying privileges and immunities is at least 12 months from the date on which the Ministry of Foreign Affairs issued the identity card, and whose remaining term of duty in Viet Nam is at least 09 months (the term of duty in Viet Nam being that stated on the identity card issued by the Ministry of Foreign Affairs).

3. The goods in items 3, 4 and 5 of the above list may be imported only for the first importation within 06 months from the date stated on the identity card issued by the Ministry of Foreign Affairs, and where the period of stay in Viet Nam is 90 days or more.

APPENDIX IV

LIST OF CRITICAL DISEASES (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

APPENDIX V

DUTY EXEMPTION QUOTAS FOR GOODS BOUGHT, SOLD OR EXCHANGED BY BORDER RESIDENTS (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

Border residents means Vietnamese citizens with permanent residence registration in border areas, and persons holding a permit of the police authority of the border province allowing them to reside in a border area, who are exempt from duty on a customs value of not more than VND 2,000,000 per person per day per trip and not more than 4 trips a month.

APPENDIX VI

LIST OF MEDICAL EQUIPMENT PRODUCTS PRIORITISED FOR RESEARCH AND MANUFACTURE (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)

APPENDIX VII

FORMS FOR DUTY EXEMPTION, DUTY REDUCTION AND DUTY REFUND (Promulgated together with the Government's Decree No. 134/2016/ND-CP dated 01 September 2016)