blue-check Regarding duty exemption with regard to materials imported on the spot for export production

Official letter No. 4395/TCHQ-TXNK dated September 13th, 2021 of the General Department of Vietnam Customs regarding goods imported on the spot for export production
Posted: 15/9/2021 4:52:05 PM | Latest updated: 17/9/2021 3:33:31 PM (GMT+7) | LuatVietnam: 5293 | Vietlaw: 526

According to clause 6 Article 1 of Decree No. 18/2021/ND-CP, with regard to goods imported on the spot for processing, export production, only declarations for import on the spot for processing are entitled to duty exemption. Declarations for import on the spot for other purposes have to pay duty and apply for duty refund later.

Accordingly, in case a company repurchases finished products processed for a foreign party to manufacture goods for export, it shall register a declaration for import on the spot as imported for sale (code A11) or imported for manufacture (code A12) and have to declare and pay import duty corresponding to each mode (point 4 section II of Official letter No. 2687/TCHQ-TXNK dated June 1st, 2021).

After manufacturing, exporting products, the Company may carry out procedures for refund of import duty corresponding to the amount of materials, supplies (imported on the spot) constituting the exported products according to Article 36 of Decree No. 134/2016/ND-CPstatus2 .

Ms Phuong Thao (
Please tag when reposting this article

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 526

Files attachment

enflag pdficon CV4395-13092021TCHQ[VLO].pdf


XNK tại chỗCập nhật đến: 14-Jun-2022


No data

Import and export policies

blue-check Regarding wrong declaration of tax rate in relation to the RCEP Agreement
blue-check Regarding destruction of goods being stagnant scraps
blue-check Procedures for auctions of import tariff quota on sugar
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
light-check Vietnam’s 2022 Nomenclature of exports and imports
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 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