Official letter 86945/CTHN-TTHT about FCT:
In cases where foreign organizations and individuals provide goods to Vietnamese organizations and individuals without services performed in Vietnam in the form of delivery at Tan Son Nhat Airport border gate, Vietnam: the seller bears all responsibilities, costs and risks related to the goods until the delivery location at Tan Son Nhat border gate, Vietnam, the buyer bears all responsibilities, costs and risks related to the goods. Receiving goods and transporting goods from Tan Son Nhat border gate (including cases where the seller's responsibility includes warranty terms) is not subject to tax applicable to foreign contractors.
