CHANGE OF PURPOSE OF USE FOR IMPORTED SAMPLE GOODS
Our company imported sample products to Vietnam, but now we want to sell them to our customers. I would like to ask if we can sell samples like that? If so, do we need to follow any procedures?
Answer:
Pursuant to Clause 10, Article 16, Law on Import and Export Tax, sample goods are exempt from import tax.
Pursuant to Clause 5, Article 25 of Decree No. 08/2015/ND-CP (amended and supplemented in Decree No. 59/2018/ND-CP), Imported goods subject to import tax exemption have been released or cleared through customs but then there is a change in the tax exemption purpose then a new customs declaration must be filed.
Pursuant to Point b, Clause 1, Article 21 of Circular No. 38/2015/TT-BTC (amended and supplemented in Circular No. 39/2018/TT-BTC), the transfer Domestic consumption or changing the purpose of use of goods that have gone through export or import procedures can only be done after the customs declarant completes customs procedures for the new customs declaration.
Pursuant to Point c, Clause 1, Article 21 of Circular No. 38/2015/TT-BTC (amended and supplemented in Circular No. 39/2018/TT-BTC), the goods change their purpose of use or are transferred for domestic consumption , taxpayers must declare and pay all taxes and fines (if any) according to regulations.
Pursuant to Point d, Clause 2, Article 21 of Circular No. 38/2015/TT-BTC (amended and supplemented in Circular No. 39/2018/TT-BTC), in case the taxpayer changes the purpose of use, transfer for domestic consumption but do not voluntarily declare and pay tax to the customs authority. If the customs authority or other authorities check and detect, the taxpayer will be assigned the tax amount to be paid according to the tax declaration. Customs declaration of initial imported goods, payment of late payment interest and handling according to current regulations.
In case the Company has imported sample goods and now wants to sell them to Customers, the Company must declare and pay full tax as prescribed on the new customs declaration.
