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Em có một số vấn đề cần nhờ các anh chị tư vấn giúp.

Trước đây công ty em có tạm xuất một lô hàng đi dự triển lãm tại nước ngoài nhưng bây giờ thay vì nhập về công ty em muốn xuất phi mậu dịch cho lô hàng trên. Tuy nhiên em muốn các anh chị tư vấn cho công ty em, nếu xuất phi mậu dịch thì hàng hóa có bị giới hạn về giá trị hay hay không và nếu có thì sẽ bị giới hạn là bao nhiêu, nếu lô hàng của em vượt mức giá trị cho phép thì có bị đánh thuế GTGT hay không? nếu có thì là bao nhiêu %.

Và anh chị vui lòng cho biết những nội dung anh chị tư vấn thuộc thông tư nào.

Trong lúc chờ đợi em xin chân thành cảm ơn.

 Chào bạn! 

 Theo quy định của ND87/2010Điều 12.

 Hàng hóa xuất khẩu, nhập khẩu trong các trường hợp sau đây được miá»…n thuế xuất khẩu, thuế nhập khẩu:

 1. Hàng hóa tạm nhập, tái xuất hoặc tạm xuất, tái nhập để tham dá»± há»™i chợ, triển lãm, giá»›i thiệu sản phẩm; máy móc, thiết bị, dụng cụ nghề nghiệp tạm nhập, tái xuất hoặc tạm xuất, tái nhập để phục vụ công việc trong thời hạn nhất định.

Hết thời hạn hội chợ, triển lãm, giới thiệu sản phẩm hoặc kết thúc công việc theo quy định của pháp luật thì đối với hàng hóa tạm xuất phải được nhập khẩu trở lại Việt Nam, đối với hàng hóa tạm nhập phải tái xuất ra nước ngoài.

 Do đó nếu bạn không nhập hàng về thì bạn không được miá»…n thuế xuất khẩu và không thể xuất theo hàng phi mậu dịch được.