TAX POLICY FOR IMPORTED GOODS OF BORDER RESIDENTS

Tax exemption with customs value not exceeding 2,000,000 VND/person/day/1 visit and not exceeding 4 visits per month when border residents buy, sell, and exchange goods on the list in Circular 02/2018/TT-BCT effective from February 27, 2018, exceeding this quantity and value will pay tax and implement policies like normal goods - Number: ND 14/2018/ND-CP dated January 23, 2018