Is Importing Goods from Abroad into Export Processing Enterprises Subject trực tiếp bóng đá hôm nay euro Import Tax?

According trực tiếp bóng đá hôm nay euro Clause 20 Article 4 of Circular 219/2013/TT-BTC stipulates:

The non-tariff zone includes: export processing zones, export processing enterprises, bonded warehouses, non-tariff areas, bonded areas, special economic and trade zones, trade-industrial zones, and other economic areas established and enjoying tax incentives like non-tariff zones as decided by the Prime Minister of the Government of Vietnam. The trading and exchanging of goods between these zones and the outside is considered export and import relations.

Thus, an export processing enterprise is a non-tariff zone.

According trực tiếp bóng đá hôm nay euro Point c Clause 4 Article 2 of the Law on Export and Import Taxes 2016 stipulates that goods imported from abroad into the non-tariff zone and used only within the non-tariff zone are subject trực tiếp bóng đá hôm nay euro import tax.

Thus, an export processing enterprise importing goods from abroad into the export processing enterprise and using them only within the export processing enterprise is subject trực tiếp bóng đá hôm nay euro import tax unless falling under tax exemption cases as stipulated in this Law.

Sincerely!