Conditions for Duty-Free Import of Goods Produced for Export with Subcontracting

In cases where businesses import goods for production and export but subcontract the manufacturing to other facilities, the conditions for duty-free importation are determined according to Article 7 of The Law on Export and Import Duties 2016 and Articles 1 and 2 of Decree 134/2016/ND-CP (amended in Article 6 of Decree 18/2021/ND-CP).

The documentation and procedures for duty exemption are carried out in accordance with Article 31 of Decree 134/2016/ND-CP (amended in Article 6 of Decree 18/2021/ND-CP).

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