Official Dispatch No. 1924/TCHQ-TXNK dated April 12, 2013 of the General Department of Customs on exempting from import tax

THE MINISTRY OF FINANCE

GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No. 1924/TCHQ-TXNK dated April 12, 2013 of the General Department of Customs on exempting from import tax

To : The Japan International Corporation Agency (JICA Vietnam Office)

(360 Kim Ma, Hanoi)

On answering the Official Dispatch No. 364.2013/JICA-EQJ dated April 03, 2013 of the Japan International Agency (JICA Vietnam Office) on exempting from import tax for 01 goods package from Japan to Vietnam to Ms. Soma Miki, the volunteer working at Bach Mai Hospital, Hanoi. The General Department of Customs has opinions as follows:

Pursuant to the Article 6 of the Law No. 45/2005/QH11 dated June 14, 2005 on Export, Import;

Pursuant to clause 19, Article 5 of the Law No. 13/2008/QH12 on Valued Added Tax;

Pursuant to the Article 6 of the Law No. 41/2005/QH11 dated June 24, 2005 on the conclusion, accession to and implementation of treaties;

Pursuant to the Article 4 of the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and Japan on appointing volunteers to visit the Socialist Republic of Vietnam in the Volunteer Program Contract Overseas Japanese work on August 25, 1994.

If the case of the 01 goods package from Japan to Vietnam to Ms. Soma Miki, the volunteer working at Bach Mai Hospital, Hanoi is suitable with the regulations at section 3, 4 of the Agreement between the Government of the Socialist Republic of Vietnam and Japan, above goods package shall be exempted from import tax and not payable to the VAT tax.

The General Department of Customs informs the Japan International Corporation Agency (JICA Vietnam Office) for acknowledgement and having direct contact with the Department of Customs where Ms. Soma Miki does transit procedure for further consideration and solution.

For the General Directorate

Deputy General Directorate

Nguyen Cong Binh