Uni 20-01-2014 - Guidance on tax policy and customs procedures for goods of EPEs

Official  letter No.271/BTC-TCHQ in guidance of tax policy and customs procedures for imported materials to construct export processing enterprises:

• Contractors, sub-contractors importing goods to construct workshops, offices of EPEs, the imported goods are not imposed on import tax and VAT.
• EPEs must register lists of imported goods to generate fixed assets with customs authority before doing procedures of importing goods. Contractors, sub-contractors use these lists of imported goods to generate fixed assets lists to import goods.
• Contractors, sub-contractors are named in the declaration forms to do customs procedures for importing goods from foreign country to construct workshops, offices of EPEs. Goods importing from foreign country are not allowed to import into domestic area, sub-contractors must not do customs procedures to re-export to EPEs.
• After finishing construction, EPEs must conduct finalization reports for imported goods for constructions with customs authority