blue-check Regarding announcement of list of duty - free goods

Official letter No. 4979/TCHQ-TXNK dated October 21st, 2021 of the General Department of Vietnam Customs regarding Announcement of List of goods exempt from import duty
Posted: 27/10/2021 10:15:35 AM | Latest updated: 10/11/2021 4:32:23 PM (GMT+7) | LuatVietnam: 5322 | Vietlaw: 534

According to Article 30 of Decree No. 134/2016/ND-CPstatus2 , goods imported to form fixed assets of a project eligible for investment incentives are exempt from duty only when there is the Announcement of List of goods exempt from import duty (List of duty-free goods) sent to customs authority.

In which, the dossier of announcement duty-free goods must have the valid Decision on investment policies.

Accordingly, in case an enterprise’s project’s investment time limit expires but the project implementation progress has not been extended, it fails to meet the dossier of announcement of duty-free goods, and therefore the project shall not be entitled to exemption from import duty on goods imported to form fixed assets.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 534
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Domestic Investment