Official letter No. 1201/HQHCM-GSQL dated May 14th, 2021 of the Customs Department of Ho Chi Minh city regarding policy on goods items, tax policy on round timber temporarily imported from Australia, Africa and America

When trading in temporary importation of timber, an enterprise needs to refer to the following regulations to ensure that it complies with documentation, import - export procedures and tax policy:

- Article 13 of Decree No. 69/2018/ND-CP to know whether or not it has to apply for a license for temporary importation of timber;

- Article 7 of Decree No. 102/2020/ND-CP to know required documents, dossiers upon following procedures for importation of timber;

- Section 11 Annex 1 of Circular No. 15/2018/TT-BNNPTNT to review whether the types of timber to be imported are subject to quarantine or not;

- Decision No. 4832/QD-BNN-TCLN dated November 27th, 2020 to see the List of timber types already imported into Vietnam and List of positive geographical areas exporting timber into Vietnam;

- Official letter No. 2765/TCHQ-GSQL dated April 1st, 2015 to determine custom procedure codes to be declared upon importation and re-exportation of timber;

- Clause 9 Article 16 of the Law on Import and Export Duties No. 107/2016/QH13 and Article 13 of Decree No. 134/2016/ND-CP to know duty exemption policy and conditions for consideration for duty exemption.