On 05 October 2018, General Department of Customs promulgate the Document No. 5826/TCHQ-TXNK guiding a number of regulations on the handling of tax on on-spot export/import goods. This Document took effect from the issuance date.
Accordingly, Document No. 5826/TCHQ-TXNK has guided in detail the issue of tax treatment with imported-exported goods in many enterprises as follows:
First, on tax treatment for export processing enterprises outside the export processing zone: Base on regualtion in the paragraph 1 Article 4 The Law on Export and Import Duties 2016 to determine of preferential tax incentives policy, import tax refund policy, import duty exemption policy, in case if not subject to tax for export processing enterprises, not located in the export processing zone, Enterprises have paid import tax on goods imported for production, business but it has put into production of export goods and has exported its products to export processing enterprises, importing enterprises business for export output and made the output product for processing enterprises, processing enterprises are not located in export processing zones.
The customs office shall base on the investment registration certificate or the competent authority’s investment register to determine whether the processing enterprises is the basis for determining the beneficiary of the tax policy of the area tariffs.
Second, tax treatment for enterprises importing goods in the form of export production then exportingint the form of inport-exporting on the spot:
Base on the Paragraph 1 Article 2 Law on Commercial No. 36/2005/QH11; Article 12 Decree No.134/2016/NĐ-CP, Paragraph 3 Article 33 Decree No. 83/2013/NĐ-CP; Article 133 Circular No. 38/2015/TT-BTC. From 01/9/2016, in cases where enterprises import raw materials, materials for production of export goods then sell products made from raw materials, imported goods and supplies for foreign traders but designated by foreign traders to deliver goods to other enterprises in Vietnam, shall not be entitled to tax exemption as prescribed

Where the enterprise is exempt from tax on raw materials, imported materials under the form of export production but then exported according to the type of export and import on the spot, the customs office shall make tax assessment, charge for late payment and handle administrative fines according to regulations. Tax calculation bases, time of tax calculation and tax schedules shall comply with the provisions in Chapter II of the Law on Import Tax and Export Taxes No. 107/2016/QH13.
It can be seen that businesses are still very confused in the application of legal provisions on tax policy in the process of import and export of goods. The detailed guidance of the General Department of Customs is the basis for enterprises to better understand and apply their tax obligations in the course of customs clearance.