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blue-check Regarding tax policy for re-imported goods of EPEs

Official letter No. 596/TCHQ-TXNK dated February 13th, 2023 of the General Department of Vietnam Customs regarding tax policy for re-imported goods of export processing enterprises (EPEs)
Posted: 15/2/2023 7:58:00 AM | Latest updated: 16/2/2023 3:13:24 PM (GMT+7) | LuatVietnam: 5638
VietlawOnline

According to opinions of the General Department of Vietnam Customs, in case an EPE meets the definition of a non-tariff zone (prescribed at clause 1 Article 4 of the Law on Import and export duties No. 107/2016/QH13, goods imported from a foreign country into the EPE and goods from the EPE exported abroad shall not be subject to import duty, export duty.

Regarding customs procedure codes with regard to the case where the EPE re-imports goods which have been exported for repairing, recycling, it is required to carry out according to No. 19 Section II of Decision No. 1357/QD-TCHQ dated May 18th, 2021.

Ms Phuong Thao (VietlawOnline.com)
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Export processing enterprises

blue-check EPEs shall not be exempt from import duty on raw materials imported for manufacture of products for selling to the domestic market
blue-check Regarding tax policy for re-imported goods of EPEs
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