Guide procedures for the re-export of imported raw materials

By N. Linh/ Huyen Trang

11:11 | 16/01/2023 Regulations Follow english.haiquanonline.com.vn on

VCN - Answering questions from some enterprises on handling imported raw materials by re-exporting to buyers abroad, the General Department of Customs has issued guidance to local customs departments to ensure unified implementation.

	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.

By N. Linh/ Huyen Trang

Tags:

Related News

Quang Nam Customs focuses on preventing smuggling and combating budget loss

11:07 | 26/12/2024 Customs

VCN - In order to create a healthy business environment, Quang Nam Customs Department focuses on anti-smuggling and anti-state budget loss.

Vietnam, Korea Customs sign AEO MRA

11:07 | 26/12/2024 Customs

VCN- The Director General of the General Department of Vietnam Customs (GDVC), Mr Nguyen Van Tho, and the Commissioner of Korea Customs Service (KCS), Mr Ko Kwang Hyo, signed the Authorized Economic Operator Mutual Recognition Agreement (AEO MRA) on the afternoon of December 24, at the GDVC’s headquarters.

High-risk of foreigners colluding with drug traffickers to produce drugs in Vietnam

11:08 | 26/12/2024 Anti-Smuggling

VCN – The Vietnamese Ministry of Public Security's Investigation Police Department on Drug-related Crimes (C04) said that the Chinese and Taiwanese (China) suspects colluding to illegally procedure synthetic drugs in Vietnam show high-risk.

Latest News

Proposal to reduce 30% of land rent in 2024

14:58 | 25/12/2024 Regulations

VCN - The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.

Resolve problems related to tax procedures and policies for businesses

13:54 | 22/12/2024 Regulations

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.

New regulations on procurement, exploitation, and leasing of public assets

09:17 | 15/12/2024 Regulations

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.

Actively listening to the voice of the business community

09:39 | 12/12/2024 Customs

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.

More News

Step up negotiations on customs commitments within the FTA framework

09:44 | 08/12/2024 Regulations

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.

Proposal to amend regulations on goods circulation

13:45 | 06/12/2024 Regulations

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.

Review of VAT exemptions for imported machinery and equipment

10:31 | 05/12/2024 Regulations

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.

Customs tightens oversight on e-commerce imports

13:39 | 04/12/2024 Regulations

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.

Bringing practical experience into customs management policy

13:48 | 03/12/2024 Regulations

VCN - At the workshop to collect opinions from Southern Customs units on the draft Decree amending and supplementing Decree 08/2015/ND-CP dated January 21, 2015 of the Government; the draft Circular amending and supplementing Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, organized by the General Department of Customs last weekend, many Southern Customs units contributed specific contents from practical operations in the locality.

Businesses anticipate new policies on customs procedures and supervision

15:41 | 29/11/2024 Regulations

VCN - With this year’s import-export turnover estimated at nearly US$800 billion and forecasting to surpass this milestone next year, the business community holds high expectations for upcoming amendments and supplements to customs management, procedures, and supervision policies. These changes are expected not only to facilitate trade but also to enhance state management efficiency and support economic development.

Do exported foods need iodine supplementation?

11:06 | 29/11/2024 Regulations

VCN - Currently, Vietnamese processed food products, including seafood products, have been exported to more than 160 countries, and no country has yet required that "salt used in food processing must be salt with added iodine".

Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%

13:43 | 28/11/2024 Regulations

VCN - With the majority of National Assembly deputies voting in favor, the National Assembly officially approved the revised Value-Added Tax (VAT) Law during its afternoon session on November 26, 2024, as part of the 8th session's agenda.

Proposal to change the application time of new regulations on construction materials import

08:52 | 26/11/2024 Regulations

VCN - To comply with the circular on quality management of construction materials, many businesses importing this item are complaining about difficulties and asking for an extension of the implementation time.

Your care

Latest Most read

Proposal to reduce 30% of land rent in 2024

14:58 | 25/12/2024 Regulations

The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.

Resolve problems related to tax procedures and policies for businesses

13:54 | 22/12/2024 Regulations

New regulations on procurement, exploitation, and leasing of public assets

09:17 | 15/12/2024 Regulations

Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes.

Actively listening to the voice of the business community

09:39 | 12/12/2024 Customs

Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year

Step up negotiations on customs commitments within the FTA framework

09:44 | 08/12/2024 Regulations

VCN - In addition to promoting negotiations on customs commitments within the framework of FTAs under negotiation, the General Department of Customs actively supports businesses to effectively utilize commitments in signed FTAs, especially CPTPP, EVFTA,