Official Letter No. 1872/BTC-TCT dated 17/02/2025 issued by the Ministry of Finance on VAT policies for goods from inland brought into bonded warehouses as follows:

by KMC Consulting Company Limited

In case a domestic enterprise sells goods to a foreign trader with a presence in Vietnam and is appointed to deliver goods to a third party being a Vietnamese enterprise through a bonded warehouse that fails to satisfy the conditions for goods exported to be sold to organizations and individuals abroad and consumed outside Vietnam, goods sold to organizations and individuals in non-tariff zones and consumed in non-tariff zones are not subject to the 0% tax rate as prescribed in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC.

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