Official letter No. 6218/TCHQ-TXNK dated September 30th, 2019 of the General Department of Vietnam Customs regarding application of duty rates to goods imported on the spot
According to Official letter No. 1909/TCHQ-TXNK dated April 3rd, 2019, the application of preferential duty rates to goods imported on the spot shall be carried out as follows:
– If goods are imported on the spot from non-tariff zones into the domestic market, meet all the requirements for being entitled to apply special preferential import duty rates under regulations, the special preferential import duty rates shall be applied to such goods.
– If goods are imported on the spot under designation of the foreign party, meet the requirements of origin in Vietnam or in any country or group of countries that accord Vietnam most-favored nation treatment, preferential import duty rates shall be applied.