Official letter No. 3363/TCHQ-GSQL
dated August 12th, 2022 of the General Department of Vietnam Customs regarding import of goods to be used as promotions
Posted: 15/8/2022 3:51:02 PM | Latest updated: 18/8/2022 3:23:36 PM (GMT+7)
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According to the regulations at Article 54 of Circular No. 38/2015/TT-BTC (amended at clause 34 Article 1 Circular No. 39/2018/TT-BTC ), enterprises are allowed to import completed products to affix them to goods manufactured for export.
The import declaration in this case shall be declared according to code E11 (Decision No. 1357/QD-TCHQ dated May 18th, 2021).
Regarding tax policy, to carry out according to point d clause 1 Article 10 and point b clause 1 Article 12 of Decree No. 134/2016/ND-CP (amended at Decree No. 18/2021/ND-CP ).
Ms Phuong Thao (VietlawOnline.com)
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