Home Archive by category "Bulletin ENG" (Page 6)

Guidelines On Export Procedures For Vehicles To Claim Component Tax Refunds

On November 19, 2025, the Customs Department issued Official Letter No. 37050/CHQ-NVTHQ providing guidance on export procedures for vehicles to claim refunds of import duties on components.  Detailed instructions are as follows:  1. Declaration codes Import for production and business purposes: Co...
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Hướng Dẫn Khai Bổ Sung Khi Số Lượng Hàng Thực Tế Nhập Khẩu Sai Lệch So Với Khai Báo Trên Tờ Khai

Guidelines for Supplementary Declaration When the Actual Imported Quantity Differs from the Quantity Declared on the Customs Declaration

On 25 November 2025, the Customs Department issued Official Letter No. 37999/CHQ-GSQL guiding the supplementary declaration procedures for discrepancies between the actual imported quantity and the quantity declared on the customs declaration.  The cases and time li...
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EPE-Merger-and-Acquisitions

Procedures for Transferring Assets upon Merger of a Regular Export Processing Enterprise into a Priority Export Processing Enterprise

On 24 November 2025, the Customs Department issued Official Letter No. 37713/CHQ-GSQL providing guidance on procedures for asset transfer upon the merger of a regular export processing enterprise into a priority export processing enterprise.  Details of the guidanc...
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Customs Valuation and Determination of Value-Added Tax for Imported Software

On 24 November 2025, the Customs Department issued Official Letter No. 37718/CHQ-NVTHQ providing guidance on customs valuation and value-added tax (VAT) applicable to imported software.  Details of the content are as follows:  1.Guidelines on customs valuation a. Customs valuation for imported sta...
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Guidelines-on-Declaring-Customs-Value-for-Exported-Sample-Goods

Declaring Customs Value for Exported Sample Goods

On 21 November 2025, the Customs Department issued Official Letter No. 37413/CHQ-NVTHQ providing guidance on declaring customs value for exported sample goods — a type of goods typically without payment and without a sales contract.   Main contents:   1. Principles for determining the customs ...
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Tax Guidelines for Subcontracted Goods Without Production Facilities

On November 17, 2025, the Customs Department issued Official Letter No. 36442/CHQ-NVTHQ regarding tax policies applicable to goods subcontracted for processing when the enterprise does not have a production or processing facility.  Details of the guidance are as fo...
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A-complete-guide-to-when-goods-are-released

A Complete Guide to When Goods Are Released

On May 13, 2025, the General Department of Customs issued Official Dispatch No. 4725/CHQ-GSQL regarding the release of goods.    Detailed content is as follows:   1.Goods Release Goods release is when customs authorities allow the export or import of goods that meet the conditions for export or i...
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Latest Update as of November 17, 2025: The United States Officially Exempts Various Agricultural Products From Reciprocal Tariffs

Latest Update as of November 17, 2025: The United States Officially Exempts Various Agricultural Products From Reciprocal Tariffs On November 14, 2025, President Donald J. Trump signed an Executive Order to adjust the scope of the reciprocal tariffs previously announced on April 2, 2025. Specificall...
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