According to clause 4 Article 1 of Decree No. 18/2021/ND-CP, goods imported for processing goods for export shall be exempt from import duty only when there is production or processing establishment in the territory of Vietnam.
Accordingly, in case an enterprise imports goods for export processing but it does not have production or processing establishment, it is not eligible for duty exemption.
|Published||Vietlaw's Newsletter No. 527|