On May 16, 2018, the General Customs Department issued Official Dispatch No.2687/TCHQ-TXNK regulating on implementation of tax policy at the Customs Department. The Official Dispatch took effect from the date of its promulgation.

Accordingly, Official Dispatch No.2687/TCHQ-TXNK stipulates some main contents as follows:

1. Regarding the tax exemption for import and export goods: To inspect and review tax-free import declarations at Customs Sub-departments for analysis and identification of suspicious signs and risks in cases subject to notification of the list of tax exemption with the Customs office before importing goods. To review the cases of incorrect declaration on tax-free codes to guide the enterprises to make declaration strictly according to regulations.
2. Regarding tax refund and non-collection: To strictly comply with the provisions on classification of refund dossiers according to the provisions of law on tax administration and the tax refund process promulgated together with Decision No.1780/QD-TCHQ dated June 17, 2016 of the General Customs Department and guiding documents on amendments and supplements.
3. Regarding environmental protection tax: To conduct a review of all items subject to environmental protection tax, especially petrol and oil sourced from petroleum fossils according to the provisions of law.
4. Regarding the value added tax: To examine and review the application of the value added tax policy to imported goods, especially the goods items declared on the import declaration forms which are not subject to value added tax or value added tax rate of 5%.

As such, it can be seen that Official Dispatch No.2687/TCHQ-TXNK has issued specific guidelines to overcome remaining difficulties, improve the effectiveness of tax policy implementation and tax administration.