Official Dispatch 4138: Guidelines on Tax Exemption for On-Site Import and Export Goods

Le Hai

15:44, 10/07/2024

Recently, the General Department of Customs issued Official Dispatch No. 4138/TCHQ-TXNK to provincial and municipal customs departments regarding guidance on tax handling for imported goods under processing and export production models, which are then exported on the spot.

The General Department of Customs provides specific guidance as follows:

For cases where enterprises import raw materials and supplies for processing and manufacturing goods for export, and subsequently re-export or sell the products processed and manufactured from the imported raw materials and supplies to foreign traders, but the foreign traders designate the delivery of the goods to another enterprise in Vietnam (exporting products in the form of on-the-spot exports), the imported raw materials and supplies for processing and manufacturing the goods that have been exported on-the-spot are exempt from import tax.

This guidance replaces the content in point 2 of Official Dispatch 5826/TCHQ-TXNK dated October 05, 2018, of the General Department of Customs.

For further details, refer to Official Dispatch 4138/TCHQ-TXNK issued on June 25, 2019.

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