blue-check Regarding automobile parts entitled to apply 0% import duty

Official letter No. 3417/TCHQ-TXNK dated August 17th, 2022 of the General Department of Vietnam Customs regarding handling of duty on goods imported under the tax incentive program
Posted: 22/8/2022 8:47:38 AM | Latest updated: 26/8/2022 7:03:48 AM (GMT+7) | LuatVietnam: 5525

The General Department of Vietnam Customs notes that, it is only allowable to open customs declaration according to customs procedure code A43 for imported automobile parts to enjoy 0% duty rate when they are used for manufacturing and assembly of group of automobiles registered to participate in the tax incentive program and meet the conditions as regulated at clause 6 Article 1 of Decree No. 125/2017/ND-CPstatus2 and clause 2 Article 1 of Decree No. 57/2020/ND-CPstatus2 .

However, if the imported automobile parts fail to meet the conditions for tax incentive, enterprises have to open the customs declaration under the mode of import for sale, import for manufacturing (A11, A12) and pay duties as prescribed.

If the enterprises have paid import duties on the automobile parts eligible for 0% duty rate, the paid duties shall be refunded as overpaid duties.

Ms Phuong Thao (
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