blue-check Regarding a branch’s import of goods

Official letter No. 5386/TCHQ-TXNK dated December 13th, 2022 of the General Department of Vietnam Customs regarding tax policy, customs procedures for imported goods.
Posted: 6/2/2023 1:50:30 PM | Latest updated: 10/2/2023 10:34:58 AM (GMT+7) | LuatVietnam: 5631

The General Department of Vietnam Customs notes that in case a branch imports goods under authorization of its parent company (an FDI enterprise), it must ensure to comply with the authorized contents and time of authorization; if the branch imports goods before the time of authorization (if any), it shall be handled.

In case the branch imports goods to serve investment and production activities, if it is named in documents such as contract, bill of lading and is the goods owner according to regulations of customs laws, the authorization of the parent company is not required.

Ms Phuong Thao (
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