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The OL provides guidance to provincial Departments of Customs on the procedure to verify EPEs’ capability to satisfy customs inspection and supervision conditions when asked by licensing authorities for the purpose of issuing Investment Registration Certificate (“IRC”) or written confirmation on the EPE status to the investors pursuant to Decree No. 82/2018/ND-CP dated 22nd May 2018 by the Government.
Accordingly, the verification procedure shall be performed when the construction of factory and infrastructure is completed and the EPE is ready for production phase. When receiving request from licensing authorities, the managing customs authority shall carry out the verification on the following criteria:
It is noted that the specific tax and customs policies for EPEs shall only be applied when the EPE status is confirmed in the IRC or in a written confirmation by the competent licensing authority (in case IRC is not applicable). Therefore, in the period when EPE status is not confirmed in any valid documents, the enterprise is not yet recognized as an EPE and must apply tax and customs policies same as a domestic one.
We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.
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