On January 22, 2021, the Minister of Finance issued Circular No. 06/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of goods import, goods export. Accordingly, this Circular stipulates cases that import and export goods are not subject to tax declaration every time they arise, including:
- Exported, importer electricity;
- Goods sold in international area at international airports (except duty-free goods);
- Goods provided for passengers on international flights;
- Aviation fuel for outbound aircraft;
- Indirect exports that are delivered many times in a day or a month, include: (1) Processed products: hired/borrowed machinery and equipment; excess materials; waste, rejects under processing contracts; (2) Goods traded between an inland enterprise and an export processing enterprises or an enterprise in a free trade zone; (3) Goods traded between a Vietnamese company and a foreign entity without a representative in Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.
This Circular takes effect on March 8, 2021.
