On June 25th, 2019, General Department of Customs issued Official Letter No.4138/TCHQ-TXNK. Whereby:
In cases Enterprise imports raw materials for processing and manufacturing export goods, then return and sell products processed or manufactured from those materials to foreign traders but designate goods for other enterprises in Vietnam (exporting products according to on-spot export forms), the Enterprise shall be exempted from import tax on raw materials imported for processing and manufacturing goods which have already been exported on the spot.
