Home Articles posted by unicustomsconsulting (Page 7)
EPE-Merger-and-Acquisitions

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Procedures for Transferring Assets upon Merger of a Regular Export Processing Enterprise into a Priority Export Processing Enterprise

On 24 November 2025, the Customs Department issued Official Letter No. 37713/CHQ-GSQL providing guidance on procedures for asset transfer upon the merger of a regular export processing enterprise into a priority export processing enterprise.  Details of the guidanc...
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Customs Valuation and Determination of Value-Added Tax for Imported Software

On 24 November 2025, the Customs Department issued Official Letter No. 37718/CHQ-NVTHQ providing guidance on customs valuation and value-added tax (VAT) applicable to imported software.  Details of the content are as follows:  1.Guidelines on customs valuation a. Customs valuation for imported sta...
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Guidelines-on-Declaring-Customs-Value-for-Exported-Sample-Goods

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Declaring Customs Value for Exported Sample Goods

On 21 November 2025, the Customs Department issued Official Letter No. 37413/CHQ-NVTHQ providing guidance on declaring customs value for exported sample goods — a type of goods typically without payment and without a sales contract.   Main contents:   1. Principles for determining the customs ...
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Tax Guidelines for Subcontracted Goods Without Production Facilities

On November 17, 2025, the Customs Department issued Official Letter No. 36442/CHQ-NVTHQ regarding tax policies applicable to goods subcontracted for processing when the enterprise does not have a production or processing facility.  Details of the guidance are as fo...
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A-complete-guide-to-when-goods-are-released

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A Complete Guide to When Goods Are Released

On May 13, 2025, the General Department of Customs issued Official Dispatch No. 4725/CHQ-GSQL regarding the release of goods.    Detailed content is as follows:   1.Goods Release Goods release is when customs authorities allow the export or import of goods that meet the conditions for export or i...
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Latest Update as of November 17, 2025: The United States Officially Exempts Various Agricultural Products From Reciprocal Tariffs

Latest Update as of November 17, 2025: The United States Officially Exempts Various Agricultural Products From Reciprocal Tariffs On November 14, 2025, President Donald J. Trump signed an Executive Order to adjust the scope of the reciprocal tariffs previously announced on April 2, 2025. Specificall...
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Hai-quan-siet-chat-kiem-tra-xe-may-chuyen-dung-da-qua-su-dung-nhap-khau.

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Bulletin ENG

Customs Tighten Inspection of Imported Used Special-Purpose Motorcycles

On 13 November 2025, the Customs Department issued Official Dispatch No. 35444/CHQ-GSQL, requesting regional Customs Departments to strengthen inspection and quality supervision of imported used special-purpose motorcycles at border checkpoints.   The main contents are as follows:   State qualit...
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unicustomsconsulting
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Guidelines on Applying the 0% VAT Rate for Supplies to EPEs

On 5 November 2025, Dong Nai Tax Department issued Official Dispatch No. 5889/DON-QLDN1 providing guidance on applying the 0% value-added tax (VAT) rate for goods and services supplied to export processing enterprises (EPEs).  Detailed instructions are as follows:  The 0% VAT rate applies when an ...
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