EPE is not required to pay anti-dumping tax and safeguard tax.

Pursuant to in article 2, the Law on Export and import duties No. 107/2016/QH13 regulating that Goods exported from a free trade zone to abroad; goods imported from abroad to a free trade zone and used within such free trade zone; goods transported from one free trade zone to another do not incur export and import duties.

According to Clause 5,6,7 Article 4 of the Law on Export and import duties No. 107/2016/QH13 ,anti-dumping measures, safeguard tax are additional import duty .

Therefore , if imported goods of an export processing enterprise (EPE) are not subject to import tax as prescribed in Article 2 of the Law on Import Tax and Export Tax, EPE is not required to pay anti-dumping tax and safeguard tax.

Reference: Official letter no. 1774/TCHQ-TXNK dated 05/03/2015 and current regulations.

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