The export processing zone

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
Bài viết khác
Ask about defective shipment 20/03/2020 15:53 My company previously imported a shipment for export production, code LH: E31, but due to unused defective goods. Currently, my side is importing 1 shipment to replace this shipment and not pay. Please advise me:
- The shipment has entered an error, do I have to return it? Because related to liquidity
- What type of shipment do I re-import?
Chi tiết
How to deal with problems of origin documents in construction stone export procedures? 16/05/2019 15:51

How to deal with problems of origin documents in construction stone export procedures?

 
Chi tiết
How to import lobster seed? 16/05/2019 15:13

How to import lobster seed?

 
Chi tiết
How to import mobile X-ray machines for veterinary use? 16/05/2019 15:11

How to import mobile X-ray machines for veterinary use?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87