Official Letter No. 24885/CHQ-NVTHQ dated September 17, 2025 of the General Department of Customs regarding VAT on food products

In case where food products are derived from cultivated crops, plantation forests (excluding timber and bamboo shoots), livestock, farmed or caught aquatic products that have not been processed into other products or have only undergone simple preliminary processing, such products are not subject to VAT at the import stage. At the commercial trading stage, these products are subject to VAT at the rate of 5%. For food products that have already been processed, they are subject to VAT at the rate of 10% at the import stage.

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