Vietnam: No import duty, VAT | KPMG | GLOBAL

Vietnam: No import duty, VAT relating to certain export processing

Vietnam: No import duty, VAT

Guidance (an official letter) issued by Vietnam’s General Department of Customs provides that “redundant materials” in the stock of export processing enterprises (EPEs), not sold on the domestic market, are not subject to import duty and import VAT.


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Self-certification of origin

Guidance by the Ministry of Industry and Trade provides for the pilot implementation of self-certification of origin in ASEAN Trade in Goods Agreements with traders who signed on the Memorandum between Laos, the Philippines, Indonesia, and Thailand. This circular takes effect on 5 October 2015.


Read a September 2015 report [PDF 140 KB] prepared by the KPMG member firm in Vietnam: Technical Update (September 2015)


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

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