blue-check Sub-contractors are not exempt from taxes upon importing goods for construction for EPEs

Official letter No. 4199/TCHQ-TXNK dated August 27th, 2021 of the General Department of Vietnam Customs regarding goods imported for construction of working offices for an export processing enterprises (EPE)
Posted: 1/9/2021 11:27:56 AM | Latest updated: 8/9/2021 3:16:51 PM (GMT+7) | LuatVietnam: 5286 | Vietlaw: 527

According to this Official letter, in case a sub-contractor that is a domestic enterprise signs a contract with a main contractor that is also a domestic enterprise to participate in construction of factories, working office for an EPE, when the sub-contractor directly imports goods for construction for the EPE, it has to declare and pay import duty and value added tax.

If the sub-contractor has not yet declared and paid taxes at the importation stage, customs authority shall retroactively collect taxes and impose sanction.

Ms Phuong Thao (
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blue-check 4200/TCHQ-TXNK
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Published Vietlaw's Newsletter No. 527
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Export processing enterprises