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Guide procedures for the re-export of imported raw materials

11:11 | 16/01/2023

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.

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Customs officers at the Investment and Processing Customs Branch (aHa Noi Customs Department). Photo: N. Linh
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.

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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