Regarding policies on import duty, value added tax (VAT), etc. for the case where a domestic enterprise hires outsourcing from an EPE, they are instructed in details at Official letter No. 5589/TCHQ-TXNK dated August 21st, 2020 and Official letter No. 3634/TCHQ-TXNK dated July 19th, 2021.
Accordingly, when the domestic enterprise receives back the products outsourced by the EPE it has to declare and pay import duty and VAT.
In which, dutiable value of imports is the cost for processing, the value of raw materials used for the processing provided by the EPE and the adjustment (if any) according to the regulations at clause 3 Article 17 of Circular No. 39/2015/TT-BTC . VATable value shall be determined according to the regulations at clause 2 Article 7 of Circular No. 219/2013/TT-BTC .
With regard to the EPE, if the outsourcing activity performed for the domestic enterprise belongs to activities exercising the import and export rights according to the regulations at Clause 7 Article 30 of Decree No. 82/2018/ND-CP (now it is clause 6 Article 26 of Decree No. 35/2022/ND-CP), the EPE shall make separate cost accounting and separately declare, pay VAT at the VAT rate of 10%.