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.

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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.