VietlawOnline

blue-check Regarding import duty exemption with regard to goods imported for processing under contract

Official letter No. 1606/TCHQ-TXNK dated May 6th, 2022 of the General Department of Vietnam Customs regarding settlement of duty on goods processed under a processing contract by a processor that has no processing facility
Posted: 10/5/2022 7:25:35 AM | Latest updated: 12/5/2022 3:04:53 PM (GMT+7) | LuatVietnam: 5449
VietlawOnline

Based on clause 4 Article 1 of Decree No. 18/2021/ND-CP, the General Department of Vietnam Customs assumes that in case an enterprise signs a contract to process goods for a foreign trader but it do not have the right to ownership or enjoyment of a processing facility and the imported goods are processed by hiring entirely, it fails to meet conditions for import duty exemption.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article
Related documents
Not found
Penalty document
Unknown
Information
Effective Date Unknown
ExpiredDate Unknown
Files attachment
enflag pdficon CV1606-06052022TCHQ[VLO].pdf
Timeline
No data

Import and export duties