In this Customs Newsletter, Grant Thornton Vietnam provides timely updates on newly issued legal documents and significant regulatory changes that may affect import-export activities in Vietnam. 

1. Decision No. 1103/QD-BCT

Withdrawal of VCCI's authority to issue Certificates of Origin (C/O), Certificates of Non-Manipulation (CNM), and registration of REX codes under the GSP of Norway and Switzerland, effective from 5 May 2025.


2. Official Letter No. 274/TCHQ-TXNK

Detailed guidance on customs procedures for goods stored in bonded warehouses and goods temporarily imported for re-export.


3. Official Letter No. 491/CHQ-GSQL

Regulations on customs declarations and tax obligations when changing the purpose of use of imported goods.


4. Official Letter No. 695/CHQ-NVTHQ

Guidance for Export Processing Enterprises (EPEs) regarding changes in usage of imported raw materials and their customs obligations.


5. Official Letter No. 1131/CHQ-NVTHQ

VAT policy changes for imported goods via express delivery services, notably the abolition of VAT exemption for low-value items from 18 February 2025.


These updates are crucial for enterprises involved in cross-border trade, manufacturing, or bonded warehouse operations. We encourage businesses to review the new policies and ensure timely compliance.

Tax Newsletter May 2025

Tax Newsletter May 2025

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Tax Newsletter May 2025

Tax Newsletter May 2025

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Tax Newsletter May 2025

Tax Newsletter May 2025

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Tax Newsletter May 2025

Tax Newsletter May 2025

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