Guidance on import duty exemption for subcontracted materials under contract manufacturing arrangements

09 July, 2021

Following our newsbrief dated 17 December 2020 regarding the Government’s instruction on import duty exemption for materials imported under contract manufacturing models where such materials are sent to local vendors for processing, on 23 February, the General Department of Customs (GDC) issued official letter no. 879/TCHQ TXNK guiding provincial customs authorities in this respect.

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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