Dispatch No. 4040/TCHQ-TXNK on 6th August, 2012 BY THE DEPARTMENT OF CUSTOMS ON IMPORT TAX OF PREFERENTIAL INVESTMENT PROJECTS.
In case of imported goods of the preferential investment projects delivered to Vietnam behind schedule, the company need explain the reasons why it imports the goods behind schedule . On the basis of the explanation of the company, the Bureau of Customs performs tax-free procedure under the authority, in case any problems arised then report in detail the incident, the explanation and the proposed solution of the company so that the General Department of Customs bases on to guide implementation.