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Customs & Global Trade Updates February & March 2024
This update highlights the following matters:
- Amending rules of origin under the Vietnam and Eurasian Economic Union Free Trade Agreement (VN-EAEU FTA)
- Amending rules of origin under the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA)
- Circular amends the regulations on the origin of goods
- List of exported mineral types and quality standards under management of the Ministry of Industry and Trade (MoIT)
- Guidance on the exportation and importation of hydrofluorocarbon (HFC)
- The State inspection of the quality of goods circulating on the domestic market
- The 3rd draft Law on Value Added Tax (VAT) (amended)
- Official Letters (OLs) provide guidance on:
- Documentation for on-the-spot (OTS) exported goods delivered under the designation of a foreign trader
- Customs procedures to bring goods into an Enterprise Processing Export (EPE) for a construction project
- Tax policy for materials imported for export production
- Timeline and procedures for inspection after duty refund
- Materials imported for export processing without having a processing plant in Vietnam
- Duty rate for goods imported then re-exported to EPEs
- Customs procedures and tax policies where domestic enterprise lease goods to an EPE