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Imported goods used in non-tariff areas do not pay Import duty

15:28 | 04/02/2017 Regulations Follow english.haiquanonline.com.vn on
VCN- Before the proposal of Hae Kwang Co.,Ltd on import duty refunds, the General Department of Vietnam Customs said, businesses importing goods into non-tariff areas and only used in non-tariff areas are not subject to Import duty.
imported goods used in non tariff areas do not pay import duty

Goods imported into non-tariff areas and only used in non-tariff areas, which paid import duty will be handled through overpaid taxes. Photo: T.T

According to the General Department of Vietnam Customs, in Clause 2, Article 1 of Decree 87/2010/ND-CP stipulated: non-tariff areas include export processing zones, export processing enterprises, Tax-suspension warehouses, Tax-suspension zones, bonded warehouses, special economic-trade zones, trade-industrial zones, and other economic zones which are established under the Prime Minister’s decisions and have their relations of goods sale and purchase with the outside, regarded as import-export relations.

Besides, in Clause 3, Article 2 of Decree 87/2010/ND-CP stipulated: “Goods exported from non-tariff areas to foreign countries, goods imported from foreign countries into non-tariff areas for use in non-tariff areas only; and goods transported from one non-tariff area to another, are not subject to Import duty.

imported goods used in non tariff areas do not pay import duty Guidelines on reimbursement of gifts attached to export products

VCN - The General Department of Vietnam Customs has just delivered a written reply to Yangming international shipping ...

Pursuant to the above provisions, the Hae Kwang Co.,Ltd goods imported into non-tariff areas and only used in non-tariff areas are not subject to Import duty. For the Company paying import duty will be handled through overpaid taxes as prescribed in Article 49 of Circular 38/2015 / TT-BTC.

By Hai Nam/Hoang Loan
Tags:
import import duty non-tariff areas export processing zones

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