Customs guiding Import tax exemption for materials importing for production then export on spot.

Import tax exemption for raw materials and supplies importing for processing or manufacturing of exported goods production then export on spot.

On June 25, 2019, The General Department of Customs has sent Official Letter 4138 / TCHQ-TXNK to the customs departments of Provinces and Cities to instruct the tax exemption for import raw materials and supplies for processing or manufacturing of exported goods production then export on spot.

Accordingly, based on the contents in Clauses 1 and 3, Article 2 of the Law on Import and Export Tax 2016; Clause 3 Article 2, Article 10, Article 12 of Decree 134/2016 / ND-CP; Clause 1 Article 35 Decree 08/2015 / ND-CP; Clause 5 Article 86 of Circular 38/2015 / TT-BTC is amended and supplemented in Clause 58 Article 1 of Circular 39/2018 / TT-BTC,

 the General Department of Customs agrees, If enterprises import raw materials and supplies for processing or manufacturing of exported goods and then sell products manufactured by using imported raw materials and export and supplies to foreign tradespersons, but are authorized by foreign tradespersons to ship these products to other enterprises in Vietnam (exporting products in a form of spot exportation), they shall not be entitled to import duty for raw materials and supplies for processing or manufacturing of exported goods in form of indirect export .

Official Letter 4138 / TCHQ-TXNK issued on June 25, 2019, replace the content at Point 2 of Official Dispatch 5826 / TCHQ-TXNK dated October 5, 2018.

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