On September 21, 2023, the Hanoi Tax Department issued Official Dispatch No.68332/CTHN-TTHT, which states:
If the Company enters into a imported contract with foreign supplier under DDP (Delivered Duty Paid) delivery conditions, the seller will be responsible for paying import duties, VAT on imported goods (if any). If the Company does not pay import duties, VAT on imported goods, the Company is not permitted to declare deductions for VAT payment document at the import stage.
