Official letter No. 522/DT-DNVDTKD dated February 27th, 2023 of the Customs Department of Ho Chi Minh City regarding development of regulations on duty-free List

The Customs Sub-Department of Investment Management in Ho Chi Minh City reminds enterprises to submit the notification of use of duty-free goods of investment projects in accordance with the regulations at clause 15 Article 1 of Decree No. 18/2021/ND-CP to avoid sanction.

Accordingly, the notification of use of duty-free goods must be submitted every year within 90 days from the end of the fiscal year and the notification must be made until the entire project is shut down or all goods have been exported from Vietnam or when the goods are repurposed and sold domestically, or destroyed.

Enterprises that fail to make the notification of use of duty-free goods within the prescribed time limit shall be subject to administrative sanction according to point b clause 3 Article 7 of Decree No. 128/2020/ND-CP .