In case a domestic enterprise orders the outsourcing at an EPE, the outsourced products received back shall be subject to import duty and value added tax (VAT).
However, the value for calculation of import duty shall apply according to Clause 3 Article 17 of Circular No. 39/2015/TT-BTC (only calculated upon outsourcing price unit and value of materials provided by the outsourcing - taking party (if any)); VAT is also calculated upon value for calculation of import duty plus (+) import duty (Clause 3 Article 7 of Circular No. 219/2013/TT-BTC).
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