Customs Global Trade Update Mar 2022

This update highlights the following matters:

  • Proposed amendments on the Law on Export and Import Duty
  • Guidance on exchanging data from  surveillance camera systems between Export Processing Enterprise (EPE) and the customs authorities.
  • Amending the regulations on the special preferential export tariff and the special preferential import tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) during the period from 2019 to 2022
  • Implementation of the accumulation of origin under the Vietnam - UK Free Trade Agreement (UKVFTA)
  • Circular on the quotas for imported rice and dried tobacco originating from Cambodia in 2021 and 2022
  • Approving the ASEAN Harmonized Tariff Nomenclature 2022 (AHTN 2022)
  • Guidance provided in official letters (OL) of the General Department of Customs (GDC), including:
    • Late payment interest
    • Types of customs declaration and import duty refund
    • VAT applied for probiotic environmental treatments
    • VAT declaration, description and HS code of imported goods which are not eligible for a VAT reduction
    • Customs clearance procedures
    • Place for registration of customs declarations
    • Cancellation of on-the-spot import customs declaration
    • VAT treatment on medical equipment and devices

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