To: Departments of Customs of provinces and cities

On January 28, 2022, the General Department of Vietnam Customs promulgated Official Dispatch No. 370/TCHQ-TXNK on implementing Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government on tax exemption and reduction under Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies for supporting socio-economic recovery and development program.

In order to correctly and uniformly implement Resolution No. 43/2022/QH15 and Resolution No. 15/2022/ND-CP in the whole sector, the General Department of Vietnam Customs has the following opinions:

1. The declaration of value-added tax (VAT) on imported goods is based on the actual imported goods compared with goods subject to VAT and VAT rates in accordance with the Law on VAT and documents guiding the implementation of the Law on VAT.

2. The policy on VAT reduction for imported goods shall comply with the scope of goods prescribed in Resolution No. 43/2022/QH15 and Decree No. 15/2022/ND-CP.

Declaration of VAT on imported goods eligible for VAT reduction shall comply with regulations prescribed in Points 1 and 2 above.

3. Goods and services ineligible for VAT reduction in the list prescribed in Appendix I and Appendix III promulgated with Decree No. 15/2022/ND-CP are the exceptions specified in Resolution No. 43/2022/QH15.

4. If imported goods mentioned in the list of goods and services ineligible for VAT reduction satisfy the criteria prescribed in column 8 “Tên sản phẩm” (Product Name), column 9 “Nội dung” (Content) of Appendix I and Part A of Appendix III, column 3 “Hàng hóa” (Goods) of Part B Appendix III, imported goods subject to excise tax of Appendix II promulgated with Decree No. 15/2022/ND-CP, 10% VAT shall apply.

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5. In case a commodity specified in Appendix I and Appendix III has a HS code that: 

a) Indicates a chapter (2 digits), without a specific heading (4 digits) or sub-heading (6 digits) or item (8 digits), all the 8-digit items in that chapter shall apply 10% VAT;