Where the re-importing enterprises have exported them for recycling, they shall not have to pay tax for the period of recycling if the enterprise has registered the recycling time with the customs office but not more than 275 days after the re-import.
Professional operation at Thai Nguyen Customs Department, Bac Ninh Customs Department. Internet photos.
That is the guidance of the General Department of Customs with the Customs Department of provinces and cities in the management of taxes on goods imported for recycling for recycling.
According to the analysis of the General Department of Customs, based on the provisions of Point c, Clause 9, Article 16 of the Law on Export Tax and Import Tax, Clause 2, Article 13 of Decree No. 134/2016 / ND-CP of September 1, 2016 and Clause 5 of Article 47 Decree 08/2015 / ND-CP dated 21 January 2015:
"Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair or replacement as provided for at Point c, Clause 9, Article 16 of the Law on Export Tax and Import Tax must not change the appearance, Uses and characteristics of the goods temporarily imported, temporarily exported and does not create other goods.
In case of replacement of goods under the warranty conditions of the sale and purchase contract, substitute goods must ensure the shape, utility and basic characteristics of the replaced goods. " nail.
Specifically, in cases where re-importing enterprises have exported them for re-processing, they shall not have to pay tax for the period of recycling if the enterprises have registered the recycling time with the customs offices when declaring the customs procedures. Not more than 275 days after re-entry. Past the registered recycling period, enterprises have not yet re-exported, they shall comply with the provisions of tax law.
The General Department of Customs also instructs units to calculate the excise tax on goods temporarily imported for re-export as from 1 September 2016. Accordingly, the goods for temporary import for re-export shall not be subject to excise tax, however, the expiry of the time limit for temporary import for re-export but not yet re-exported shall be subject to special sales tax. This tax is refunded in accordance with Article 6 of Decree 108/2015 / ND-CP dated 28/10/2015.
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