Guide procedures for the re-export of imported raw materials
Turning by-products into high-value exports | |
Self-control of animal feed materials to reduce imports | |
Spending more than US$91 billion importing goods from China |
Customs officers at the Investment and Processing Customs Branch (aHa Noi Customs Department). Photo: N. Linh |
If the enterprise wants to re-export imported raw material to a buyer abroad, the enterprise shall not carry out procedures to change the use purpose (registering customs declaration under customs regime A42) but shall carry out re-export procedures for raw materials.
Upon re-export, the enterprise has to declare Customs regime B13 to re-export imported goods with conditions that the imported goods have not been processed and manufactured in Vietnam.
The General Department of Customs requests local customs departments to check customs dossiers and actual goods to identify that the goods have not been processed and manufactured in Vietnam and not to collect tax for goods exported under customs regime B13.
Traceability of raw materials a big boost to textile industry competitiveness: experts |
If the customs identifies that the exported goods under customs regime B13 have been processed and manufactured in Vietnam, the goods shall comply with tax policies according to regulations and go through a post-clearance audit.
Related News
Lang Son Customs supports warehouse operators
09:00 | 17/04/2024 Customs
Ho Chi Minh City Customs: Rapidly handling more than 1,600 billion VND in bad debts
16:24 | 17/04/2024 Customs
Quang Tri builds a management process for imported coal transported by conveyor belts
09:11 | 11/04/2024 Customs
Export turnover across Hai Phong Customs increases by 19.5%
15:26 | 09/04/2024 Customs
Latest News
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
More News
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations
Improving the customs legal system to be modern, synchronous, unified and transparent
10:33 | 07/04/2024 Regulations
New points about rules of origin in AKFTA
08:05 | 03/04/2024 Regulations
It is necessary to build a national database on cross-border trade and transport
15:23 | 29/03/2024 Regulations
Removing difficulties in tax exemption and refund policies for export processing enterprises
14:48 | 27/03/2024 Regulations
Reviewing the list of scrap that is temporarily suspended from temporary import and re-export business
15:41 | 24/03/2024 Regulations
New law expected to boost financial leasing
14:05 | 22/03/2024 Regulations
5% VAT on fertilisers to create fairer market: domestic producers
14:03 | 22/03/2024 Regulations
Why not reduce export tax on fertilizer products to 0%?
09:37 | 21/03/2024 Regulations
Your care
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations