Rate of imported goods for export production sent to an outsourcing enterprise is not stipulated
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Officers of HCM City Customs Department inspect imported materials. Photo: Thu Hoa |
Pys Vietnam Technology Co., Ltd asked the General Department of Vietnam Customs (GDVC) about the company sending imported materials for export production to an outsourcing enterprise and receive finished products for export, whether the company is eligible for tax exemption. And if are there any regulations on the percentage of imported goods for export production sent to an outsourcing enterprise.
Regarding this question, the GDVC says that Clause 6, Article 1 of Decree 18/2021/ND/CP does not stipulate the percentage of imported goods for export production that are sent to an outsourcing enterprise.
The GDVC cites Article 12 in Decree 134/2016/ND-CP amended and supplemented in Clause 6, Article 1 of Decree 18/2021/ND-CP as saying that if the domestic enterprise imports goods for export production and then sends them and semi-finished products to an outsourcing enterprise in the non-tariff zone as per point a.1, a.2, a.3 of Clause 2 Article 12, it will be exempted from export duty.
The outsourced goods in non-tariff zones must be taxable when they are imported to the domestic market according to Clause 2, Article 22 of Decree 134/2016/ND-CP and instructions in the GDVC’s Official Letter 3634 dated July 19.
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