VietlawOnline

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)
Please tag VietlawOnline.com when reposting this article
Related documents
Not found
Penalty document
Unknown
Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 527
Files attachment
vnflag wordicon CV4065_17082021TCHQ.doc
vnflag pdficon CV4065_17082021TCHQ.pdf
enflag pdficon CV4065_17082021TCHQ[VLO].pdf
Timeline
No data

Import and export policies

blue-check Import of goods inconsistent with the license shall be subject to a fine ranging from VND 2,000,000 to VND 50,000,000
blue-check It is required to declare import origin upon exporting goods on the CITES List
blue-check It is not require to apply for the license to temporarily import exported products for warranty
blue-check Customs authorities will strictly control origins of imported sorbitol products
blue-check Strategy for merchandise exports and imports by 2030
blue-check Regarding processing of goods for foreign traders
blue-check Notes in import of raw materials from Russia for export production
blue-check Tariff quota on import of rice and dried tobacco from Cambodia in 2021 and 2022
blue-check New regulations: Materials imported for export production must be labeled
blue-check Regarding transfer of goods in transit into domestic consumption
blue-check Regarding goods imported on the spot from bonded warehouse to inland market
blue-check Some notes relating to label of imported goods
blue-check
blue-check Announcement of import tariff rate quota with respect to salt, poultry eggs and tobacco raw material in 2022
blue-check Goods stored at duty-free shops, bonded warehouses shall be entitled to extension of the storage period for re-export
blue-check Regarding refund of duty on goods imported under the import right
red-check Regarding intensification of inspection, supervision and control of imports being stored at depots, ports, border checkpoints
blue-check Regarding presentation of compulsory information on labels of imported goods
blue-check Regarding 0% VAT applied to goods sold abroad
blue-check Regarding handling of duties on goods which are manufactured for export are destroyed