FDI ENTERPRISES ARE ALLOWED TO EXERCISE THE RIGHT TO EXPORT GOODS ORIGIN FROM IMPORT, NOT TEMPORARY IMPORT FOR RE-EXPORT

The General Department of Customs discussed with the Ministry of Industry and Trade at point 3.1 of official dispatch no5452/TCHQ-GSQLSeptember 19, 2018. On November 8, 2018, the Ministry of Industry and Trade commented at point 3.1 of Official Dispatch No. 9123/BCT-PC: the scope and relevant management policies of temporary import - re-export business activities and the exercise of export rights of enterprises are independent according to the law. Therefore, FDI enterprises have the right to export from imported goods

Use of type code: B13- export of imported goods.

Regarding tax refund: Tax refund according to article 34 of Decree no134/2016/ND-CPdated September 1, 2016 of the Government and official dispatch no6529/TCHQ-TXNKdated October 8, 2020 of the General Department of Customs for implementation

Lawyer Dương Minh Hòa

Ho Chi Minh City Bar Association