blue-check Regarding export duties on goods manufactured for export

Official letter No. 4478/TCHQ-TXNK dated September 17th, 2021 of the General Department of Vietnam Customs regarding export duties on goods manufactured for export
Posted: 17/9/2021 4:31:57 PM | Latest updated: 21/9/2021 3:00:26 PM (GMT+7) | LuatVietnam: 5295 | Vietlaw: 532

The applicable Law on Import and Export Duties (Article 16 of Law No. 107/2016/QH13) does not regulate the exemption from export duties on goods manufactured, processed from imported materials.

In addition, goods exported on the spot are also not exempt from export duties (clause 6 Article 1 of Decree No. 18/2021/ND-CP ).

Accordingly, in case an enterprise imports materials from a foreign country (customs procedure codes of A12, E31) to manufacture goods for exporting abroad or exporting on the spot to a non-tariff zone (customs procedure code of E62), it has to declare and pay export duties.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 532
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Import and export duties