Export procedures for imported origin goods
An Giang Customs Officials inspect imported goods. Photo: T.H |
Answering questions for FDI enterprises about customs procedures for exporting goods of imported origin that have not gone through the production and processing, An Giang Customs Department said that the General Department of Customs issued Official Dispatch No. 695/TCHQ-GSQL dated February 5, 2021 on the execute of export rights of FDI enterprises.
Accordingly, the export rights of foreign-invested enterprises (FDI) is according to the provisions of Clause 1, Article 7 of Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Commercial Law and the Law on Foreign Trade Management on trade in goods and activities directly related to the trade in goods by foreign investors and foreign-invested economic organizations in Vietnam.
Follow the instructions in Official Dispatch No. 4032/TCHQ-GSQL dated August 16, 2021 on guiding the use of customs regimes. Accordingly, when exporting goods of imported origin goods (which have not been processed) to return the goods owner, export them to a foreign country or enter a non-tariff zone, the export processing enterprise is requested to make a declaration.
If the exporter is the original importer or is authorized or entrusted by the original importer to export and the goods meet the conditions of exemption from export tax or import ta refund, the customs regime B13- Export of imported goods.
It is noted that when fulfill the export declaration in the item "Owner detail" on the electronic export declaration or the "Other Notes" on the paper declaration, it is necessary to accurately and truthfully declare the initial import declaration number and clearly state "Goods are subject to exemption from export tax and import tax refund as prescribed".
If the exporter does not need to carry out the procedures for non-collection of export tax or import tax refund or the exporter is not the original importer, the person authorized or entrusted by the original importer, the customs regime B11 – export for business will be applied.
It is noted that if the exporter does not need to carry out the procedures for non-collection of export tax or refund of import tax, when declaring the export declaration at the item "Notes" on the electronic export declaration or "Other Notes" on the paper declaration must clearly state the content "This declaration is not used to carry out procedures for non-collection of export tax and import tax refund".
In addition to the above problems, recently, at a dialogue conference between the General Department of Customs and Japanese enterprises, some enterprises also raised the question of whether enterprises can import clean processing materials from abroad to Vietnam to pack them for export or not.
Answering this question, a representative of the Import-Export Tax Department - General Department of Customs said that export processing enterprises can perform four contents: participate in export processing and production activities; execute the export rights; execute the import right; and provide supply services for export processing, so the stage of packing for export is not considered as export processing.
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