OFFICIAL LETTER NO. 1872/BTC-TCT DATED 17 FEBRUARY 2025 ON VAT POLICY FOR GOODS TRANSFERRED FROM THE DOMESTIC MARKET TO BONDED WAREHOUSES

On 17 February 2025, the Ministry of Finance issued Official Letter No. 1872/BTC-TCT to the People’s Committee of Dong Nai Province, addressing VAT treatment for domestic enterprises selling goods to foreign traders present in Vietnam and designated for third-party delivery through bonded warehouses.

Accordingly, the transaction does not meet the conditions for goods exported to organizations or individuals abroad for consumption outside of Vietnam, or goods sold to organizations or individuals within the non-tariff zone for consumption within the non-tariff zone. Therefore, it is not classified as an export of goods subject to the 0% VAT rate.