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JOINT CIRCULAR No. 2477-BTN_TC Regarding the Exemption of Import Duties and Taxes on Goods for Raw Materials and Imported Commodities Used by State Trading Enterprises to Produce Export Goods

This Circular stipulates the exemption of import duties and taxes on raw materials, auxiliary materials, and technological goods imported by state trading enterprises for the production of export goods. It applies to both democratic and capitalist countries.

문서 번호2477-BTN_TC
문서 유형Joint Circular
발행 기관Ministry of Finance
서명자Trịnh Văn Bính Cơ Quan Ban Hành Bộ Thương Nghiệp Chức Danh -- Người Ký Phan Anh
업데이트16. 06. 2026
산업Finance; Tax
분야Export TaxImport Tax
발행일01. 12. 1956
발효일16. 12. 1956
효력 만료일—
상태In effect
✦ 스마트 요약

This Circular stipulates the exemption of import duties and taxes on raw materials, auxiliary materials, and technological goods imported by state trading enterprises for the production of export goods. It applies to both democratic and capitalist countries.

적용 범위

Customs authorities, Taxation authorities, and State Trading Enterprises

핵심 사항

  • State Trading Enterprises → are exempt from import duties and taxes on primary and secondary raw materials used in the production of export goods (Article 1)
  • State Trading Enterprises → are exempt from import duties and taxes on technological goods used for processing, mixing, further manufacturing, or as necessary components for export goods (Article 1)
  • The exemption applies only to State Trading Enterprises (Article 2)
  • Customs authorities, Taxation authorities, and State Trading Enterprises → have the responsibility to provide detailed implementation guidelines for this Circular
  • Exemption of import duties and taxes applies to both democratic and capitalist countries (Article 2)

🌐 이 문서의 사회적 영향

  • Encouraging the recovery and development of production activities
  • Promoting the operations of State Trading Enterprises
  • Reducing financial burdens on the state budget

❓ 자주 묻는 질문

Are State Trading Enterprises exempt from import duties and taxes?

Yes, according to Article 1 of this Circular.

Which raw materials are eligible for exemption?

Exemption applies to primary and secondary raw materials used in the production of export goods (Article 1).

What is the responsibility of Customs authorities and Taxation authorities?

They have the responsibility to provide detailed implementation guidelines for this Circular.

전문

MINISTRY OF FINANCE-MINISTRY OF TRADE
---------------		 SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------------
No.: 2477-BTN_TC Hanoi, December 1, 1956

 

CIRCULAR

On the Exemption of Import Duties and Goods Taxes for Raw Materials and Imported Commodities Used by State Trading Enterprises to Produce Export Goods

---------------------

To encourage the recovery and development of production, while promoting the activities of state trading enterprises, the Ministry of Trade and Finance hereby decides to exempt import duties and goods taxes on:

- Primary and auxiliary raw materials imported for the purpose of producing export goods.

- Technical products imported for processing, blending, further manufacturing, or making necessary components for export goods, to be used as containers or packaging for export goods.

This exemption applies to imports from both democratic and capitalist countries and is only applicable to state trading enterprises.

Customs, Taxation, and State Trading Enterprises are responsible for detailing the implementation of this circular.

MINISTER
OF TRADE
 
(signed) 
 
 
Phan Anh		 DEPUTY MINISTER OF FINANCE
VICE-MINISTER
 
(signed)
 
 
Trinh Van Binh

 

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