Can free trade zones be located outside bóng đá hôm nay trực tiếp territory of Vietnam?

Can free trade zones be located outside bóng đá hôm nay trực tiếp territory of Vietnam?

According to Clause 1, Article 4 of bóng đá hôm nay trực tiếp2016 Law on Export and Import Duties, regulations on free trade zones are stipulated as follows:

Terminology Explanation

In this Law, bóng đá hôm nay trực tiếp terms are understood as follows:

1. A free trade zone is an economic area within bóng đá hôm nay trực tiếp territory of Vietnam, established following bóng đá hôm nay trực tiếp provisions of law, with defined geographic boundaries, separated from bóng đá hôm nay trực tiếp outside area by hard fences, ensuring conditions for inspection, supervision, and customs control activities of bóng đá hôm nay trực tiếp customs office and other relevant authorities over exported and imported goods and means of transport, passengers exiting and entering bóng đá hôm nay trực tiếp country; bóng đá hôm nay trực tiếp purchase and exchange of goods between bóng đá hôm nay trực tiếp free trade zone and bóng đá hôm nay trực tiếp outside is considered an export-import relationship.

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Additionally, according to Clause 20, Article 4 ofCircular 219/2013/TT-BTC, free trade zones also include many areas, such as export processing zones, export processing enterprises, bonded warehouses, free trade zones, special economic and trade zones, commercial-industrial zones, and other economic areas established and given tax incentives like free trade zones according to bóng đá hôm nay trực tiếp Prime Minister's Decision.

Referring to bóng đá hôm nay trực tiếp definition of free trade zones, it is clear that free trade zones are economic areas located within bóng đá hôm nay trực tiếp territory of Vietnam.

Therefore, free trade zones cannot be located outside bóng đá hôm nay trực tiếp territory of Vietnam.

Can free trade zones be located outside bóng đá hôm nay trực tiếp territory of Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)

Do goods exported from bóng đá hôm nay trực tiếp Vietnamesemarket to free trade zones incur export-import duties?

According to Article 2 of bóng đá hôm nay trực tiếp2016 Law on Export and Import Duties, regulations are as follows:

Taxable objects

1. Goods exported or imported through Vietnamese border gates and borders.

2. Goods exported from bóng đá hôm nay trực tiếp domestic market to free trade zones, goods imported from free trade zones to bóng đá hôm nay trực tiếp domestic market.

3. Goods exported or imported on bóng đá hôm nay trực tiếp spot and goods exported or imported by enterprises having bóng đá hôm nay trực tiếp right to export, import, and distribute goods.

4. Objects subject to export and import duties do not apply to bóng đá hôm nay trực tiếp following cases:

a) Transit goods, transshipment goods, goods temporarily imported for re-export, and goods temporarily exported for re-import;

b) Goods granted humanitarian aid or non-refundable aid;

c) Goods exported from free trade zones to foreign countries; goods imported from foreign countries to free trade zones and used only within free trade zones; goods transferred from one free trade zone to another free trade zone;

d) Crude oil used to pay natural resource tax to bóng đá hôm nay trực tiếp State when exported.

5. bóng đá hôm nay trực tiếp Government of Vietnam shall detail this Article.

Therefore,based on bóng đá hôm nay trực tiếp above regulations, goods exported from bóng đá hôm nay trực tiếp domestic market to free trade zones will incur export-import duties.

Are goods produced in free trade zones in Vietnam exempt from taxes?

According to Clause 8, Article 16 of bóng đá hôm nay trực tiếp2016 Law on Export and Import Duties, regulations are as follows:

Tax exemption

1. Goods exported or imported by foreign organizations or individuals enjoying diplomatic privileges and immunities in Vietnam within bóng đá hôm nay trực tiếp limits appropriate to international treaties to which bóng đá hôm nay trực tiếp Socialist Republic of Vietnam is a member; goods in duty-free luggage quotas of persons on exit or entry; goods imported for sale at duty-free shops.

2. Movable assets, gifts within bóng đá hôm nay trực tiếp limits prescribed by foreign organizations or individuals to Vietnamese entities or vice versa.

Movable assets, gifts exceeding bóng đá hôm nay trực tiếp duty-free limit must pay tax on bóng đá hôm nay trực tiếp excess portion, unless bóng đá hôm nay trực tiếp receiving unit is a state-funded agency or organization, or is authorized to receive for humanitarian or charitable purposes.

3. Goods traded or exchanged across borders by border residents as prescribed on bóng đá hôm nay trực tiếp list and within bóng đá hôm nay trực tiếp limits to serve bóng đá hôm nay trực tiếp production and consumption needs of border residents.

Goods purchased or transported within bóng đá hôm nay trực tiếp limits but not used for bóng đá hôm nay trực tiếp production and consumption of border residents and goods exported or imported by foreign traders who are permitted to trade in border markets are subject to tax.

4. Goods exempt from export and import duties as specified in bóng đá hôm nay trực tiếp international treaties to which bóng đá hôm nay trực tiếp Socialist Republic of Vietnam is a member.

5. Goods with taxable value or tax payable amount below bóng đá hôm nay trực tiếp minimum threshold.

6. Raw materials, supplies, components imported for processing export products; finished products imported for attachment to processed products; processed products exported.

Exported processed products made from domestic raw materials, supplies subject to export duties are not exempt from duties on bóng đá hôm nay trực tiếp value of bóng đá hôm nay trực tiếp domestic raw materials, supplies constituting bóng đá hôm nay trực tiếp exported product.

Goods exported for processing and then re-imported are exempt from export and import duties based on bóng đá hôm nay trực tiếp value of bóng đá hôm nay trực tiếp exported raw materials constituting bóng đá hôm nay trực tiếp processed product. Goods exported for processing and then re-imported being natural resources or minerals, and products with a total value including natural resources, minerals, and energy costs accounting for 51% or more of bóng đá hôm nay trực tiếp product cost are not exempt from duties.

7. Raw materials, supplies, components imported for manufacturing export products.

8. Goods produced, processed, recycled, assembled in free trade zones not using imported raw materials, components from abroad when imported into bóng đá hôm nay trực tiếp domestic market.

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Therefore,goods produced in free trade zones are exempt from export-import duties.