Official Letter No. 16538/CHQ-NVTHQ dated 21 May 2026 issued by the Customs Department regarding customs procedures and Value Added Tax (VAT) applicable to goods supplied from the domestic market to export processing enterprises provides as follows:

by KMC Consulting Company Limited

Where goods are exported from the domestic market into a non-tariff zone and are consumed within the non-tariff zone for direct use in export manufacturing activities, a 0% VAT rate shall apply.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.

Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn