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blue-check Regarding duty exemption for goods imported for export processing

Official letter No. 4065/TCHQ-TXNK dated August 17th, 2021 of the General Department of Vietnam Customs regarding import of goods for processing without production or processing establishment
Posted: 18/8/2021 2:48:49 PM | Latest updated: 22/8/2021 8:39:35 AM (GMT+7) | LuatVietnam: 5275 | Vietlaw: 527
VietlawOnline

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.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 527
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