On February 17th, 2025, the Ministry of Finance issued Official Letter No. 1872/BTC-TCT, accordingly:
In case where a domestic enterprise sells goods to a foreign trader with a presence in Vietnam and is assigned to deliver goods to a third party (a Vietnamese enterprise) through a bonded warehouse that does not meet conditions for exported goods sold to organizations and individuals abroad and consumed outside Vietnam, or goods sold to organizations and individuals in non-tariff zones and consumed in non-tariff zones, are not subject to the 0% tax rate according to regulations in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC.
