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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