Official Letter No. 13945/CHQ-NVTHQ dated July 14, 2025, issued by the Customs Department regarding VAT on imported goods

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Official Letter No. 13945/CHQ-NVTHQ dated July 14, 2025, issued by the Customs Department regarding VAT on imported goods is as follows:

by KMC Consulting Company Limited

Imported goods that are dehulled sesame seeds, if determined to be unprocessed agricultural products or only preliminarily processed in a conventional manner, shall be classified as not subject to value-added tax (VAT) at the importation stage. When sold domestically (in the commercial trading stage), they shall be subject to a 5% VAT rate.

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