Headlines 05/02/2021 10:40 SA

Imports and exports are exempted from declaring duties on each shipment

Châu Giang

The Ministry of Finance issues the Circular No. 06/2021/TT-BTC providing instructions about several articles of the 2019 Law on Tax Administration for imported and exported goods.

According to this document, imported and exported goods that are not subject to tax declaration requirements for each shipment include:

- Electric goods that are exported and imported under Article 93 in the Circular No. 38/2015/TT-BTC dated March 25, 2015;

- Goods sold in quarantine zones at international airports (except for duty-free goods) as specified in Article 93 of Circular No. 38;

- Goods provided to passengers on board international flights under Article 93 in the Circular No. 38;

- Petroleum and oil supplied to departing aircraft as per Article 93 of the Circular No. 38;

- On-the-spot exported or imported goods delivered and received multiple times within a day or month as per Article 86 in the Circular No. 38.

Circular No. 06/2021/TT-BTC is entering into force as of March 8, 2021.



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