The Government has just issued Resolution No. 33/2026/NQ-CP on handling obstacles regarding the deadline for preparing tax reduction dossiers for imported goods subject to customs inspection and supervision that are damaged by fires.
This Resolution adjusts the permission not to apply a 30-day period from the date of damage of minutes and documents confirming the cause of damage from functional agencies in the area where damage occurred and the inspection certificate of the inspection service trader in the import tax reduction dossier specified in Clause 2, Article 32 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax for imported goods that are raw materials and supplies for processing and export production damaged by fires arising from September 1, 2016 to before April 25, 2021.
The above regulations apply to organizations and individuals importing goods that are raw materials and supplies for processing and export production that are damaged by fire and are subject to tax reduction according to the provisions of the Law on Export and Import Tax No. 107/2016/QH13.
The Government requests the Regional Customs Sub-Department where receiving tax reduction dossiers to carry out tax reduction procedures according to the above regulations and regulations in point c, clause 3, Article 32 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax amended and supplemented by Clause 16, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.
This Resolution takes effect for 1 year from June 26, 2026.
