blue-check Goods delivered and received at Vietnam’s ports/airports shall not be entitled to 0% VAT

Official letter No. 3330/TCT-CS dated August 14th, 2020 of the General Department of Taxation regarding value added tax (VAT)
Posted: 11/9/2020 8:21:10 AM | Latest updated: 17/9/2020 3:43:02 PM (GMT+7) | LuatVietnam: 5045 | Vietlaw: 475


According to the regulations at point a Clause 1 Article 9 of Circular No. 219/2013/TT-BTCstatus2 , goods which are delivered, received outside Vietnam shall be entitled to 0% VAT.

However, in case Vietnamese enterprises re-sell imported goods each other and the locations of goods delivery are at Vietnam’s ports/airports and the buyers directly carry out import procedures, pay import duty, it is not eligible to apply 0% VAT. The sellers have to fill out invoices and declare, pay VAT as prescribed.

If the buyers directly pay VAT at the importation stage and meet the conditions for tax deduction, they may declare for deduction of such input VAT.

Ms Phuong Thao (
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PublishedVietlaw's Newsletter No. 475
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Import and export policies