EPZ Enterprise


  EPZ enterprise is the one making goods for export and has been registered to operate under the EPZ regulations
EPZ enterprise shall enjoy the following preferential treatment

  • Exemption of import tax & export tax, when importing goods to form fixed assets, importing materials for production, or when exporting finished products
  • VAT (Value added tax) is not applicable to EPZ enteprises.

Customs procedures

  1. Between foreign country and EPZ enterprises:
    Importing & exporting goods are subject to customs declaration and procedures.
  2. Between local enterprise with EPZ enterprise:
    Transactions (selling, buying goods) is considered as importing – exporting, and are subject to customs declaration and procedures.
  3. Among EPZ enterprises in Vietnam:
    Customs declaration and procedures are simplified.  Prior approval from Tiza should be obtained, and contract is submited to customs agency for checking and handling.

My Tho Customs Branch Agency (under Long An province Customs Department) is in charge of customs procedures for EPZ enterprises in LJIP.  Their office is in My Tho Industrial Park, Phone: (+84) (73) 385.4217, Fax: (+84) (73) 385.4034.
For further information about policies relating to customs management, investors may refer to the following links: