On April 12th, 2024, the Bac Ninh Customs Department issued Official Letter No. 631/HQBN-NV, thereby:
If Company A in Vietnam sells goods to Company B which is a foreign company, after that Company B sells those goods to Company C which is also a foreign company but Company C (having representative in Vietnam) appointed Company D in Vietnam to receive the goods, this case shall not be determinted as on-the-spot exports and imports as regulated in Clause 1, Article 35 Decree No. 08/2015/ND-CP because Company C had representative in Vietnam.
