OFFICIAL LETTER NO. 11910/TCHQ-GSQL DATED 01 OCTOBER 2014 OF GDC IN GUIDANCE OF INVOICE USAGE FOR CUSTOMS FILES WHEN DOING EXPORT PROCEDURES
According to official letter No. 11910/TCHQ-GSQL:
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In case, enterprises export goods abroad or do on-site export & import as appointment of foreign dealers, commercial invoices will be used to replace export invoices.
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In case, domestic enterprises export goods to non-tariff zone or export processing enterprises, VAT invoices or sale invoice will be used under regulations of Circular No. 39/2014/TT-BTC dated 31 March 2014 of MOF.
