On 31 August, the Ministry of Finance issued Official Letters No. 12166/BTC-TCHQ and No. 12167/BTC-TCHQ to guide several points of Law No. 107/2016/QH13 on Import & Export Duties, as follows: 1) OL 12166: goods eligible for duty exemption now include: (i) Goods imported for export production: import duty exemption is now available both for toll manufacturing and contract manufacture (i.e. buy and sell). The procedures shall follow those applied for goods imported for toll manufacturing. This import duty exemption is also available for goods imported before 1 September pending import duty payment as such goods were eligible for the 275-day import duty deferral; a submission of a written request for the exemption to the customs authority is required. (ii) Goods temporarily imported or exported for the purpose of warranty, repair, replacement, subject to certain conditions. (iii) Goods filed under commercial temporary import for re-export customs procedures. (iv) Materials, supplies and components imported for the production of digital content, information technology, software. (v) Fertilizers and pesticides which cannot be locally-produced. 2) OL 12167 - Implementation of Import, Export Tariff : To be in line with the Law, the Ministry of Finance issued Decree No.122/2016/ND-CP on Preferential Import, Export Tariff Schedule, Goods Nomenclature and Absolute Duty rate, Mixed Tax and Off-Quota Import Duty, which took effect on 1 September. OL 12167 of the Ministry of Finance guides the implementation of special preferential import tariffs in accordance with free trade agreements entered into by Vietnam.