Goods from New Caledonia not subject to enjoy Vietnam's special preferential tax rate
Customs authority can accept expired C/O on force majeure clause |
Customs officers of Dong Nai Customs Department inspect import and export goods. Photo: N.H |
The General Department of Vietnam Customs cited the Government’s Decree 111/2020 promulgating Special Preferential Import-Export Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the EU for 2020-2022, New Caledonia is not subject to the List of EU member territories to enjoy tax incentives under the EVFTA specified in Appendix 3 issued together with the decree.
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