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blue-check EPEs shall not be exempt from import duty on raw materials imported for manufacture of products for selling to the domestic market

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
VietlawOnline

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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Published Vietlaw's Newsletter No. 612

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Export processing enterprises

blue-check It is exempt from construction of separate walls if warehouses of EPEs only store goods
blue-check Regarding VAT rate applied to services of construction, installation in non-tariff zones
blue-check EPEs shall not be exempt from import duty on raw materials imported for manufacture of products for selling to the domestic market
blue-check Regarding tax policy for re-imported goods of EPEs
blue-check Finished products processed by EPE under processing contract shall be still subject to import duty
blue-check Cases where EPEs shall be exempt from import duty, export duty
blue-check Regarding tax incentives for newly-established EPEs
blue-check Goods imported by contractors for construction of factories for EPEs shall be also exempt from duty
blue-check Regarding conditions for duty exemption in case contractors import goods for construction for EPEs
blue-check Regarding supervision of EPEs through camera system
blue-check Issues relating to EPEs’ lending, lease of their machinery, equipment
blue-check Regarding duty policies in case an EPE takes outsourcing for a domestic enterprise
blue-check Goods leased, borrowed from EPEs serving manufacture shall not be exempt from import duty
blue-check Regarding tax policy for goods imported by contractors for construction of factories, offices for EPEs
blue-check All manufacturing facilities of EPEs must meet conditions for customs supervision and inspection after April 25th, 2022
blue-check Regarding procedure for export of scraps, wastes
blue-check Regarding settlement of tax on goods leased or lent by EPEs
blue-check Regarding certification of EPEs’ eligibility for customs inspection and control after April 25th, 2022
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blue-check Regarding lease of warehouses outside EPEs