The bill of lading can be used in place of a transport contract when applying for 0% VAT?

The application of the 0% VAT rate as stipulated in Article 9 of Circular No. 219/2013/TT-BTC for international transportation services is a significant incentive for import-export businesses. However, many businesses are concerned about whether a bill of lading can substitute for a transport contract to prove eligibility for this preferential tax rate.

According to the guidance from the General Department of Taxation, in certain cases, the use of a bill of lading as a substitute for a transport contract is entirely valid, specifically:

1. For Sea Freight Transportation

Based on the provisions of the Maritime Code of 2005 and the Maritime Code of 2015, a sea bill of lading presented by a business can replace the transport contract for goods transported from Vietnam to a foreign country or from a foreign country to Vietnam under the liner shipping method. This is consistent with the provisions of Article 1 of Circular No. 112/2009/TT-BTC dated June 2, 2009, issued by the Minister of Finance, which guides the application of a 0% VAT rate for international transportation and maritime services.

Therefore, a sea bill of lading used in international transportation (not under a voyage charter agreement) serves as evidence of a sea freight transport contract.

2. For Air Freight Transportation

According to Clause 1, Article 141 of the Vietnam Civil Aviation Law regarding secondary air waybills: "1. A secondary air waybill is proof of the contract for the carriage of goods by air between the freight forwarder and the shipper, the terms of the contract, and the receipt of goods for carriage."

Based on the legal provisions of civil aviation, a secondary air waybill (House Airway Bill) is proof of the contract for the carriage of goods by air between the freight forwarder and the shipper, the terms of the contract, and the receipt of goods for carriage. The secondary air waybill (House Airway Bill) is not an inseparable part of the contract between the carrier and the charterer.

The air waybill (Airway Bill/Master Airway Bill) is an inseparable part of the contract between the carrier (airline) and the charterer. Therefore, it is possible to determine that the air waybill (Airway Bill/Master Airway Bill) used in international air transport (not under a voyage charter agreement) can substitute for the condition of having a transport contract for passengers, baggage, or goods between the carrier and the charterer.

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