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Vietnam passes key amendments to streamline trade and customs rules

|Tax Alerts, Legislation & Policy, Na ...

  • Vietnam National Assembly ratified the Law on Amendments, which amends and supplements several laws including Customs Law, Law on Value Added Tax and the Export and Import Duties Law.
  • Key changes include clarifying on-the-spot (OTS) import and export definitions to remove regulatory barriers and create eligibility for a 0% VAT rate on OTS-exported goods.
  • The law also simplifies the criteria for Auth…

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