Inspecting imported goods for Covid-19 prevention and control

VCN – In order to strictly control declarations and prevent the abuse of tax incentives for imports for Covid-19 prevention and control, the General Department of Vietnam Customs has requested local customs departments review and inspect imported shipments that are subject to tax incentives on Import Duty and Value Added Tax.
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Inspecting imported goods for Covid-19 prevention and control
On August 27, the Northern Anti-Smuggling Enforcement coordinated with Noi Bai International Airport to seize 180 test kits and 330 boxes of Arbidol tablets. Photo: Thai Binh

Over the last two years, to achieve positive results in Covid-19 prevention and control, the Government and the Prime Minister, the Ministry of Finance and Minister of Finance have issued documents on import duty exemption and regulations on import duty and VAT for goods serving Covid-19 prevention and control.

The Government issued Resolution 169/ND-CP, Resolution 106/ND-CP, Dispatch 197/TTg-KTTH.

The Ministry of Finance issued documents Decision 155/QD-BTC, Decision 436/QD-BTC, Decision 1921/QD-BTC dated September 30, 2021, Decision 2138/QD-BTC, Official Dispatch 10947/BTC-TCHQ.

The GDVC also issued official dispatch 864/TCHQ-TXNK dated February 14, 2020, official dispatch 2106/TCHQ-TXNK dated March 31, 2020, official dispatch 8086/TCHQ-TXNK dated December 25, 2020, official dispatch 4717/TCHQ-TXNK dated October 4, 2021 to instruct customs units to perform uniformly.

The GDVC has requested local customs departments to review regulated entities, scope, conditions, documents and procedures for tax exemption and non-tax collection, thereby, assessing the risk level, conducting post-clearance audit for cases with suspicious signs or abnormally increased quantity of imported goods.

The country’s top customs regulator has asked local customs departments to collaborate with local market surveillance to inspect imported goods that are consistent with use purposes and are exempt from tax.

If the enterprise uses imported goods inconsistent with the purposes, fails to pay taxes or sells the goods to another enterprise, it must make a new declaration and pay taxes as per regulations in Clause 12, Article 1 of the Decree 59/2018/ND-CP.

If the enterprise fails to declare new declarations and pay all taxes before changing the use purposes, it will face sanctions according to current regulations.

By Nu Bui/Ngoc Loan

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