Preferential tax rates for goods imported on the spot ( Tax on in-country imports) in Vietnam

Which kinds of Preferential Certificate of Origins shall be applied for in-country imports?

According to official letter No. 1909/TCHQ-TXNK dated April 3, 2019 of General Department of Vietnam Customs regarding Tax on in-country imports.

1. For goods that are imported from free trade zones into the domestic market, if all requirements for special preferential import tariff rates are fulfilled in accordance with the Government’s Decrees promulgating preferential import tariff schedules for implementation of Free Trade Agreements, special preferential import tariff rates may be applied.

2. For in-country imports other than those specified in Point 1 above, if their country of origin is Vietnam or any country, group of countries or territory having most-favored-nation treatment in trade relationship with Vietnam, preferential import tax tariff rates under the preferential import tariff schedule that is effective when the declaration is registered may be applied.

THEREFORE:

In order to apply preferential C/O for in-country imports , it must meet the following conditions:

  • To be imported into Vietnam from non-tariff zones
  • Being transported directly from non-tariff zones
  • Meet requirements pertaining origin of goods  
  • Have proofs of origin as provided for in FTA

Certification of origin following FTA can be applied : AKFTA, ACFTA,AFTA,AJFTA, AANZFTA, AHFTA, EVFTA .

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