Instruction of General Department of Vietnam customs on Tariff on indirect import and export (on spot export and import) in 2019

According to new correspondence no.1909-TCHQ-TXNK dated 03 April 2019 regarding tariff on indirect import and export (on spot export and import), In order to unify application of import and export tax for on spot export and import goods since 01/09/2016, comply with current regulations and Vietnam commitment within scope of GATT 1994 of WTO, during time waiting for comments of government, General department of Vietnam customs  guides Departments of provinces and cities to implement as below:

  1. If goods are imported on spot from non-tariff area to domestic area that meet requirements of applying special preferential according government decree promulgating special preferential tariff schedule to implement FTA, it shall apply special preferential tariff.
  2. If on spot imported goods are not under above case at point 1 but meet requirement of Vietnam origin or which is originating in a country, group of countries, or territory where implement most favored nation treatment with Vietnam, it shall apply valid preferential tariff schedule (MFN)  at time of customs declaration registration.

General department of Vietnam customs requests Departments of provinces and cities to recheck and comply with above directives.

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