VCN – On May 10, 2023, the General Department of Customs and the Japan Business Association in Vietnam (JCCI) held a regular dialogue conference in the second quarter of 2023.
|The conference. Q.H
Attending the conference were representatives of the Customs Reform and Modernization Department, the Import and Export Tax Department, the Customs Control and Supervision Department; and Hai Phong and Binh Duong Customs Departments.
On the JCCI side, there were representatives of the Customs Group and JCCI members including Ochiai Vietnam Company; Nitto Denko Tape Materials Co; and Ebara Pumps Vietnam company.
The dialogue conference is an opportunity for the General Department of Customs and JCCI to exchange, discuss and raise customs-related issues, as well as receive contributions and initiatives from the business community to improve customs regulations.
Customs units and local customs departments have the opportunity to exchange and answer the problems of Japanese enterprises in Vietnam.
Also at this conference, the representative of JCCI and its member businesses thanked the customs departments and units under the General Department of Customs and local Customs Departments for accompanying Japanese enterprises in guiding and solving problems.
At the same time, it is hoped that this conference will be an opportunity for businesses to exchange common problems and for the Customs to answer questions for businesses to facilitate customs clearance.
At the conference, representatives of the Customs Control and Supervision and Department and the Import-Export Tax Department, the local customs departments answered many questions for businesses on tax exemption policies; Customs procedures for imported materials for production and excess raw materials.
For example, Ebara Pumps Vietnam Co., Ltd wants to temporarily import and then re-export machinery and equipment within a certain period for testing pump products sold to customers. The company raised a question of whether goods temporarily imported for re-export within a certain period are exempt from tax.
Answering the question of the company, a representative of Hai Duong Customs Branch (Hai Phong Customs Department) said that the branch had a meeting with the company’s representative.
|GDVC answerers questions from Japanese enterprises
At the meeting, the company said it is temporarily importing electric motors to test the pumps manufactured by the company, this is actually participating in the production process to perform product quality inspection, so the goods imported under lease contracts for production and then re-exported to foreign countries are not eligible for tax exemption under the provisions of Point a, Clause 9, Article 16 of the Law on Import and Export Tax No. 106. Therefore, the company must determine and declare the customs value to calculate import tax.
By Quang Hung/ Huyen Trang