blue-check Regarding import duty exemption with regard to goods imported for processing under contract

Official letter No. 1606/TCHQ-TXNK dated May 6th, 2022 of the General Department of Vietnam Customs regarding settlement of duty on goods processed under a processing contract by a processor that has no processing facility
Posted: 10/5/2022 7:25:35 AM | Latest updated: 12/5/2022 3:04:53 PM (GMT+7) | LuatVietnam: 5449 | Vietlaw: 560

Based on clause 4 Article 1 of Decree No. 18/2021/ND-CP, the General Department of Vietnam Customs assumes that in case an enterprise signs a contract to process goods for a foreign trader but it do not have the right to ownership or enjoyment of a processing facility and the imported goods are processed by hiring entirely, it fails to meet conditions for import duty exemption.

Ms Phuong Thao (
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