What is an Export Processing Enterprise?
Based on Clause 10, Article 2 of Decree 82/2018/ND-CP regulating export processing enterprises as follows:
An export processing enterprise is an enterprise established and operating in an export processing zone or an enterprise specializing in the production of products for export operating in an industrial zone, economic zone.
An export processing enterprise not located in an export processing zone must be separated from the surrounding area according to the regulations applicable to non-tariff areas stipulated in the law on export tax and import tax.
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