Guide the use of customs regime for import and export goods

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Operations at Hon Gai port Customs Branch. Photo: Q.H

Specifically, regarding the customs regime B11, some local customs units said which customs regime B11 or H21 shall be applied for the export and sale of scrap and discarded products of export processing enterprises to the domestic market is on-the-spot export under the direct sale contract without designation and not in the case of exercising the right to export goods of domestically purchased origin of export processing enterprises.

Regarding the above question, the General Department of Customs said that according to the provisions of Clause 4, Article 75 of Circular 38/2015, as amended and supplemented in Clause 51, Article 1 of Circular 39/2018 of the Ministry of Finance, scrap and discarded products of export processing enterprises must go through customs procedures when they are sold in the domestic market or exported to foreign countries.

According to the guidance in Decision 1357, the customs regime B11 - Business export is used in cases where enterprises export goods to foreign countries or export to non-tariff zones, export processing enterprises or export on the spot, designated by the foreign trader under the sale contract.

According to the provisions of the General Department of Customs, if export processing enterprises sell scrap and discarded products that are released from the production process under the sale contract, the customs regime B11 shall be applied.

Besides, answering the question of whether export processing enterprises sell and liquidate raw materials, supplies, machinery and equipment into the country, the General Department of Customs said, according to point b, ordinal number 3, Decision 1357, this case will use the customs regime B13.

Remove difficulties for import and export goods through northern border provinces

In addition to the above cases, the General Department of Customs also provides specific instructions on the use of customs regimes E54, E62, A12, A11, A41, A11, A12 and A21.