OFFICIAL LETTER NO. 873/CT-CS DATED FEBRUARY 5, 2026 – GUIDANCE ON VAT POLICY FOR GOODS BROUGHT INTO BONDED WAREHOUSES

On February 5, 2026, the Tax Department issued Official Letter No. 873/CT-CS providing guidance on the application of value-added tax (VAT) to goods brought into bonded warehouses.

The Tax Department emphasized:

• The 0% tax rate only applies to exported goods that fully meet the prescribed conditions.
• One of the key conditions is that the goods must be consumed outside of Vietnam.
• In cases where goods are merely brought into bonded warehouses but consumption abroad has not been proven, the conditions for applying the 0% tax rate are not yet satisfied

👉 Enterprises engaged in sales activities related to bonded warehouses should review contracts, customs documents, and delivery terms to ensure they meet the conditions for applying the 0% tax rate, thereby avoiding risks of tax collection and penalties in the future.