VAT Guidance for Domestic Sales of Imported Pet Food and Animal Feed Raw Materials from South Korea
RegHub explainer by New MarketerLast updated:
Based on:Khoản 3 Điều 5 Luật Thuế giá trị gia tăng số 48/2024/QH15 - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Ho Chi Minh City Tax Department responded to a query about VAT rates for domestic distribution and retail of pet food (HS 23091010) and animal feed raw materials (HS 2301.10.00) imported from South Korea. The question concerns whether these qualify as VAT-exempt "animal feed" under Clause 3, Article 5 of VAT Law No. 48/2024/QH15. However, the HCM Tax Department did not provide specific guidance, instead directing the business to submit a formal written request to their directly managing tax authority for case-specific guidance. The response did not clarify the applicable domestic sales VAT rate. Key point: import VAT (0% with C/O or 5% without C/O) and domestic sales VAT may differ, and the legal distinction between pet food and livestock feed under applicable law requires clarification.
VAT on Pet Food and Animal Feed Raw Materials Imported from South Korea
Products Involved
- Pet food (HS code 23091010): imported from South Korea for domestic distribution and retail
- Animal feed raw materials (HS code 2301.10.00): imported from South Korea for supply to domestic manufacturing plants
Import Tax Status
- With South Korean C/O: preferential import tax + 0% input VAT
- Without C/O: standard import duty + 5% input VAT
- Products have been registered with the Ministry of Agriculture and Rural Development
Legal Basis Queried
Clause 3, Article 5 of VAT Law No. 48/2024/QH15 exempts "animal feed as defined by livestock law" and "aquatic feed" from VAT.
Response Outcome
HCM Tax Department did not directly answer the applicable domestic sales VAT rate, directing the business to submit a formal written request to their direct managing tax authority for guidance tailored to their specific product registration and legal status.