Official letter No. 627/TCHQ-TXNK
dated February 15th, 2023 of the General Department of Vietnam Customs regarding tax policy applicable to goods of export processing enterprises (EPEs)
Posted: 28/3/2023 10:23:57 AM | Latest updated: 30/3/2023 3:21:05 PM (GMT+7) | LuatVietnam: 5668
| Vietlaw: 612
The General Department of Vietnam Customs notes that according to Article 2 of the Law on Export and import duties No. 107/2016/QH13, goods imported from abroad to an EPE and used within such EPE shall be exempt from import duty. However, goods imported from EPEs into the domestic market shall be subject to import duty.
The Law on Export and import duties has no regulation on exemption from import duty on raw materials imported for manufacture of products for selling to the domestic market of EPEs.
Ms Phuong Thao (VietlawOnline.com)
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