THE MINISTRY OF FINANCE OF VIETNAM | THE SOCIALIST REPUBLIC OF VIETNAM |
No.: 5482/TCHQ-GSQL | Hanoi, December 19, 2022 |
To: South Korean Consulate General in Ho Chi Minh City.
(Address: 107 Nguyen Du Street, Ben Thanh Ward, District 1, Ho Chi Minh City)
Below is response of the General Department of Customs of the Socialist Republic of Vietnam to the Diplomatic Note No. KCH-22-895 dated November 02, 2022 of the South Korean Consulate General in respect of queries of Korean enterprises making investment in Binh Duong Province about in-country export and import as follows:
Customs procedures for in-country export and import set out in the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, previously set out in Article 15 of the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005, are applied to goods delivered and received in Vietnam between two Vietnamese enterprises and a foreign partner. Currently, customs procedures for in-country export and import are still applied. Thus, with regard to queries about the interpretation of the phrase “foreign entity that does not establish a presence in Vietnam” in Point c Clause 1 Article 35 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, the General Department of Vietnam Customs will conduct review and general assessment of relevant legal matters, obtain opinions from competent authorities, and give response as soon as possible.
By these presents, the General Department of Customs of the Socialist Republic of Vietnam would also like to send our best regards to the South Korean Consulate General./.
PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL
Mai Xuan Thanh