Dispatch No. 5482/TCHQ-GSQL dated December 19th, 2022 of the General Department of Customs regarding response to queries about in-country export and import

The General Department of Vietnam Customs assumes that customs procedures for in-country export and import set out in Decree No. 08/2015/ND-CP , previously set out in Article 15 of Decree No. 154/2005/ND-CP , and in nature in-country exports and imports are goods delivered and received in Vietnam between two Vietnamese enterprises and a foreign partner.

Currently, customs procedures for in-country export and import are still applied normal without any problems relating to the interpretation of the phrase “foreign entity that does not establish a presence in Vietnam” regulated at Point c Clause 1 Article 35 of Decree No. 08/2015/ND-CP as reflected by enterprises.