OFFICIAL LETTER 2359/TCHQ-TXNK 2020 ON GOOD IMPORTED FOR EXPORT PRODUCTION ISSUED BY THE GENERAL DEPARTMENT OF CUSTOMS
Official letter 2359/TCHQ-TXNK 2020 on good imported for export production issued by the General Department of Customs as follows:
In case the company imports goods for export production which were on procedure of production, then hires other organizations or individuals to process or produce some stages and receive products to continue the production without informing for the Custom authority that is not meet the basic condition for the goods to be determined as tax exemption according to regulation at Article 12 Decree No 134/2016/NĐ-CP dated of September, 01 2016 by The Government. So the import goods processed and produced by other enterprises are not exempted the import tax.
