임가공 계약 하의 (toll manufacturing) 하도급분 수입 관세 면제

05 November, 2020

10월 21일, 베트남 관세청은 공문 no. 6774/TCHQ-TXNK을 발행하여 임가공 계약 하에 수입된 후 가공을 위해 하도급된 자재에 대한 수입 관세 처리 지침을 안내하였습니다. 

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Nguyen Thanh Trung

Partner, Tax Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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