Prime location

The Na Duong 3 Industrial Cluster is located along the Vietnam-China border, southwest of Na Duong town, Dong Quan commune, and a portion of Na Duong town in Lang Son. This is one of the country’s largest border trading provinces. Lang Son province’s national border with China is 231.74 kilometres long and includes two international border gates (Huu Nghi road and Dong Dang railway gate), one main border gate (Chi Ma), and nine subordinate border gates. This is the major road-based transit corridor for import and export products between Vietnam and China. Based on existing advantages, Lang Son province intends to focus on leveraging and promoting the potential and strengths of the border and border gates with China, in order to grow the border gate economy and inter-regional traffic for socioeconomic progress.

Investment incentives

According to Government regulations: enterprises investing in new projects in Na Duong 3 Industrial Cluster will experience the following incentives:
1. Tax policy:
According to Articles 15 and 16 of Decree No. 218/2013/ND-CP Loc Binh – Lang Son is an area with particularly difficult socio-economic conditions, enterprises investing in Industrial Clusters will be subject to Corporate Income Tax at a rate of 10% within 15 years. Of which, the first 4 years are tax exempt and the the tax is reduced by 50% in the next 9 years. The tax exemption and reduction period for new investment projects is calculated continuously from the first year of taxable income from the project enjoying tax incentives. In case there is no taxable income in the first three years, from the first year of revenue from the new investment project, the tax exemption and reduction period is calculated from the fourth year.
 
2. Rent Policy
According to Decree No. 46/2014/ND-CP regulating land rent and water surface rent, enterprises investing in Na Duong Industrial Cluster are entitled to the following policy: Exemption from land rent and water surface rent for 11 years for investment projects in areas with particularly difficult socio-economic conditions; projects in the List of investment incentive sectors invested in areas with difficult socio-economic conditions.