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Abolishment Circular on Import VAT in Vietnam

  • The Ministry of Finance in Vietnam has issued Circular No. 25/2024/TT-BTC, which abolishes Circular No. 83/2014/TT-BTC.
  • Circular No. 83/2014/TT-BTC provided guidance on the application of VAT corresponding to Vietnam’s nomenclature of imports.
  • The application of VAT rates and determination of goods not subject to VAT for imports will now follow the provisions in the Law on VAT and relevant government decrees and circulars. Circular No. 25/2024/TT-BTC will take effect on June 8, 2024.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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