Mazars in Vietnam Newsletter - Customs Update - Issue April 2021

We would like to bring you notable customs updates for April 2021 with the following highlights influencing the corporate operations activities:

I. Goods origin & Certificate of Origin (C/O)

  1. In case of third country invoicing, Form E without mark on “Third Party Invoicing” of the box no. 13 is invalid
  2. Some new guidance on Certificate of origin under EVFTA
  3. Some new guidance on Certificate of origin under ATIGA (Form D)
  4. Not indicating information about goods origin on packaging covers is not the basis to reject C/O
  5. Guidance on the declaration of goods origin in case of importing goods under on-spot mode

II. Customs procedure and customs taxes

  1. Goods imported before the submission of List of duty-free imports are not eligible for import duty exemption
  2. Not all medical devices mentioned in Decree no. 36/2016/ND-CP are entitled to 5% VAT
  3. Are FDI companies allowed to export goods which were imported into Vietnam earlier in the past?
  4. VAT taxable price does not include manpower cost in case of re-importing goods into Vietnam after exporting overseas for repair
  5. Guidance on the importation of veterinary drugs and materials used for the production of veterinary drugs

III. Export manufacturing model (contract-manufacturing & toll-manufacturing) and the export manufacturing business of EPE companies

  1. If re-exporting materials which were imported earlier under contract-manufacturing for export model, the taxpayer must declare for the change on usage purpose
  2. Material imported under contract-manufacturing for export model and underwent the declaration on change of usage purpose will not be considered for tax refund after the product is exported, if the manufacturing process contain outsource-processing steps
  3. EPE companies are not required to inform the Customs authority of toll manufacturing contract and its annexes/appendices in case of providing service to overseas customers

Download the full documents in below.



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.


For regulation changes and tax matters, we can provide you with assistance on:

  • Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
  • Tax refunds assistance and representation.
  • Consultancy on utilizing opportunities provided by transfer pricing.
  • Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.


[ENG] Mazars in Vietnam_​Customs Newsletter_​April 2021
[VIE] Mazars Việt Nam_​Tin Hải quan_​Tháng 4-2021