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blue-check Goods directly imported to an EPE for construction of working office shall be exempt from import duty

Official letter No. 3758/TCHQ-TXNK dated July 28th, 2021 of the General Department of Vietnam Customs regarding goods imported for construction of working office for an export processing enterprise (EPE)
Posted: 30/7/2021 12:45:44 PM | Latest updated: 6/8/2021 3:17:22 PM (GMT+7) | LuatVietnam: 5265 | Vietlaw: 521
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According to point c clause 4 Article 2 of the Law on Import and Export Duties No. 107/2016/QH13, in case a contractor imports goods from a foreign country and directly transports the goods to an EPE for construction of working office for the EPE, it shall be exempt from import duty. However, it is required to pay value added tax (VAT) at the importation stage.

Import dossier, customs procedure shall be carried out according to clause 5 and clause 51 Article 1 of Circular No. 39/2018/TT-BTCstatus2 . Accordingly, the contractor has to carry out procedure for import of goods at the EPE’s supervisory customs branch. After 30 days from the day on which the contract is completed, the EPE and the contractor have to send a report on quantity of imports to the EPE’s supervisory customs branch according to form No. 20/NTXD-DNCX/GSQL.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 521
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Export processing enterprises