DELOITTE: TAX ALERT - VIETNAM CUSTOMS AND GLOBAL TRADE ALERT A FRESH PERSPECTIVE

Customs legislation of all levels (Law, Decree and Circular) are currently under review, of which some are expected to be issued and effective in the soon time. By this Alert, we would like to update the Client 02 of the main proposed changes that may have significant impact to your business, specifically:

• Duty refund in cases where an enterprise imports duty paid materials for production and then sells finished products (manufactured from those materials) to other enterprises for further manufacturing and export; and

• Changes to the Finalization Report of duty exempted materials used in manufacturing/processing for export.

Please click the link below to download the full version provided by Deloitte:

Vietnam Customs and Global Trade Alert A fresh perspective_ENG
Vietnam Customs and Global Trade Alert A fresh perspective_CN
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DELOITTE VIETNAM
www.deloitte.com/vn

Ha Noi Office
12A Floor, Vinaconex Tower
34 Lang Ha St., Dong Da Dist.,Hanoi, Vietnam
T: [8424] 6288 3568     F: [8424] 6288 5678

Ho Chi Minh City Office
18/F., Times Square Building,
22-36 Nguyen Hue Street, District 1,
Ho Chi Minh City, Vietnam
T: [8428] 3910 0751     F: [8428] 3910 0750