The General Department of Vietnam Customs (GDVC) has instructed local customs departments to uniformly implement procedures for tax exemption for goods subject to be notified of the duty-free list before import.

Imported goods subject to the duty-free list are allowed
to select the checkpoint for customs clearance.

The Government’s Decree 18/2021 provides regulations related to the notification of the duty-free list.

Accordingly, the duty-free list will be notified via the VNACCS system. If the system contains an error, the original duty-free list will be required.

In case the equipment has to be divided into multiple import shipments and thus deduction is not possible at the import time (hereinafter referred to as “combination or assembly line”), the importer must submit the original duty-free list.

If the goods on the list of duty-free combination or assembly line that have been notified on the tax exemption, reduction and refund system but have not been imported, the Customs will instruct enterprises to finalize quantity and category and shift to the notification of the original duty-free list. The Customs will revoke the duty-free list on the system.

If the goods on the list of duty-free combination or assembly line that have been notified on the tax exemption, reduction and refund system and are being imported, the enterprise will continue to import until the goods are completely imported.

The Customs will instruct enterprises to declare the number of the duty-free list in the goods description on the customs declaration, and declare XN920 code of tax exemption, reduction, non-taxable of goods.

The GDVC notes that each the duty-free list on the system is notified for each product line as combination or assembly line with an expected import volume of one unit.

The GDVC requests local customs departments to comply with current regulations and the design of the VNACCS System.