Categories: Update

Tax exemption procedures for the import of machinery and equipment

ANT Lawyers – A new regulation on Vietnam import tax for machinery and equipment has been issued by the Vietnam Ministry of Finance in the official letter No. 7444/BTC-TCHQ.  The official letter guides the procedures for handling of import duties related to financial leasing companies that import machinery, equipment and means of transport for investment incentives projects. These companies will be exempted from import duties under the following conditions: i) financial leasing companies stating to rent machinery, equipment and vehicles; ii) a list of the duty-free imported goods; iii) bills for the tracking and reconciliation of the tax-free goods by the project owners as registered with the customs authorities.

The customs authorities will be monitoring and reconciling the tax-free goods.  In case of termination of the financial lease, for the goods not to be used for project investment incentive as import purpose, financial leasing companies must report to the customs authorities to handle import tariffs on the value of the remaining goods of import. This provisions have been issued on June 11, 2013 and take effect from the signing date.  

ANT Lawyers

Your lawyers in Vietnam

Tuan Nguyen

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