Official Letter No. 873/CT-CS dated February 5, 2026, issued by the Ministry of Finance, regarding VAT policy applicable to goods transported from the domestic market into bonded warehouses, provides as follows:
by KMC Consulting Company Limited
Pursuant to regulations, in order to apply the 0% VAT rate to exported goods, the required condition is that goods must be sold from Viet Nam to organizations or individuals overseas and consumed outside Viet Nam.
In cases where a domestic enterprise signs a contract to sell goods to a foreign trader and delivers the goods to a bonded warehouse, but the condition regarding consumption outside Viet Nam has not yet been determined, there is no sufficient basis to apply the 0% VAT rate in accordance with regulations.
In cases where a domestic enterprise signs a contract to sell goods to a foreign trader and designates delivery to a third party being a Vietnamese enterprise, with the delivery location through a bonded warehouse, the Ministry of Finance has provided its opinion in Official Dispatch No. 1872/BTC-CT.
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