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-BTC . 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.