Official letter No. 1194/TCHQ-TXNK
dated April 6th, 2022 of the General Department of Vietnam Customs regarding settlement of duty on goods damaged due to conflagration
Posted: 22/4/2022 1:46:52 PM | Latest updated: 9/5/2022 3:31:27 PM (GMT+7) | LuatVietnam: 5439
| Vietlaw: 563
According to point d clause 2 Article 32 of Decree No. 134/2016/ND-CP , conditions for duty reduction for imports/exports damaged due to conflagration must have the assessment certificate of damage issued within 30 days from the occurrence of conflagration.
Accordingly, in case an enterprise’s imports/exports are burnt but the assessment certificate of damage is issued after 30 days from the occurrence of conflagration, it is not eligible for consideration for duty reduction.
Ms Phuong Thao (VietlawOnline.com)
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