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.
|Published||Vietlaw's Newsletter No. 604|
|XNK tại chỗCập nhật đến: 19-Dec-2022|