CUSTOMS PROCEDURE - procedure for importing fruits

PROCEDURE FOR IMPORTING FRUITS

Question: Ask about the import tax exemption for outsourced goods in the export processing zone.
Reply:
Regarding import and export duties, according to the General Department of Customs, the import and export tax policies for goods manufactured, processed, reprocessed and assembled in non-tariff areas comply with Article 22 of Decree 134/2016 / ND- CP dated September 1, 2016 of the Government.
Accordingly, goods manufactured, processed, reprocessed or assembled in non-tariff areas without using imported raw materials and components when being imported into the domestic market are exempt from import tax under Clause 8. Article 16 Law on Export Tax and Import Tax
Where products are manufactured, reprocessed or assembled in a non-tariff area using imported raw materials and components, when importing into the domestic market, import tax must be paid according to the tax rate and value calculated. tax on imported goods into inland Vietnam. Dossiers and procedures for tax exemption comply with Article 31 of this Decree.
According to: General Department of Customs

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