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HCM City Hi-tech Park. Photo: Internet

HCM City Customs Department cites Clause 1, Article 1 of Decree 18/2021/ND-CP supplementing and amending Article 28a on conditions for customs supervision and inspection and application of tax policies to export processing enterprises which are non-tariff zones as saying that the export processing enterprises which have been granted investment registration certificates before the effective date of Decree 18 (April 25, 2021) and are operating, they must meet conditions on customs supervision and inspection within no more than a year since the effective date of Decree 18.

However, if the export processing enterprises fail to notify or satisfy the requirements of customs inspection and supervision, they will not enjoy tax policies for non-tariff zones.

The Department has notified export processing enterprises. Currently, the deadline for completing customs inspection and supervision conditions is almost over, but the enterprises still delay in meeting the requirements.

In order to create favorable conditions for enterprises to be eligible for tax policies for non-tariff zones, the Department has requested the HCM City-based Management Boards of Export Processing Zones and Industrial Parks, and High-tech Parks to complete conditions on customs inspection and supervision.