According to this document, export processing activities should take into consideration the followings:
- Even if enterprises importing goods for manufacturing of exported goods outsource the processing service satisfying regulations laid down in Clause 48 Article 1 of the Circular No. 39/2018/TT-BTC they will not be eligible for import duty exemptions (as provided in Clause 2 Article 12 of the Decree No. 134/2016/ND-CP);
- Regarding the declaration of Harmonized Tariff Schedule codes of goods in the processing sector:
+ Tariff Schedule Code B30 is applied to entities not subject to import duties; if this tariff schedule code is declared, the data field "duty rate" will remain blank;
+ Tariff Schedule Code B01 is the code intended for preferential import; if this code is declared, the duty rate will follow the preferential import tariff schedule.
For more details, please read the Official Dispatch No. 4787/TCHQ-TXNK in 2018.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
1.237