Interview by Vietnam Financial Times
Question 1: What do you think about the reform in tax and
customs of Vietnam so far? For the German enterprises in Vietnam,
how do these policies affect them?
Over the past year, we have seen significant efforts and
progress made by the General Department of Customs in terms of
improved regulations, more effective e-customs operations, and
increased dialogue and consultation with the business community.
From 01st January 2015, the new Customs Law takes effect with its
implementing Decrees coming into force later on 15 March. The
implementing Circulars are also already in force from 01 April with
the most notable one being Circular No. 38/2015/TT-BTC. This
Circular, which replaces 13 previous customs regulations, is
considered most comprehensive among the new regulations. While
there are still more regulations being adopted soon following the
new Customs Law, for example, regulations on advance customs
rulings, post-clearance
