Guide the use of customs regime for import and export goods

VCN - The General Department of Customs has guided local customs departments on many contents related to the use of the customs regime according to Decision 1357 dated May 8, 2021 of the General Department of Customs.
Remove difficulties for import and export goods through northern border provinces Remove difficulties for import and export goods through northern border provinces
Basic customs training course to be held online Basic customs training course to be held online
HCM City Customs proposes to increase officers to clear import and export goods HCM City Customs proposes to increase officers to clear import and export goods
Operations at Hon Gai port Customs Branch. Photo: Q.H
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 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.

By N. Linh/ Huyen Trang

Related News

Latest News

Perfecting the legality of cryptocurrencies, supporting the prevention of violations

Perfecting the legality of cryptocurrencies, supporting the prevention of violations

VCN - The addition of many regulations in Decree No. 52/2024/ND-CP on non-cash payments is considered to help meet the requirements of digital transformation and promote non-cash payments in the economy.
Hanoi Customs: thoroughly addressing concerns of processing, export production, and export processing enterprises

Hanoi Customs: thoroughly addressing concerns of processing, export production, and export processing enterprises

VCN - Processing, export production, and export processing enterprises account for 65% of the total customs declarations and 85% of the total import and export turnover through the Hanoi Customs Department. Therefore, issues related to policies and procedures for these types of enterprises are of great interest and resolution by the unit.
Calculating land rent based on the time of handover

Calculating land rent based on the time of handover

VCN - The Land Law of 2024, approved by the National Assembly on January 18, 2024, is expected to take effect on July 1, 2024, with significant changes related to land finance.
Financial policy helps strengthen state management of land

Financial policy helps strengthen state management of land

VCN - The Ministry of Finance has actively researched, urgently developed and submitted to competent authorities for promulgation according to its authority legal policies within the functions and tasks of the Ministry of Finance or actively participated with other relevant ministries, industries to develop projects and policies on real estate and housing market management, thereby contributing to the development of the real estate and social housing market.

More News

Procedures for import tax incentives for non-domestically produced raw materials and components

Procedures for import tax incentives for non-domestically produced raw materials and components

VCN - The General Department of Vietnam Customs (GDVC) has just responded and instructed Kim Long Motors Hue Joint Stock Company to carry out procedures to enjoy import tax incentives for non-domestically produced raw materials and components.
E-commerce frauds require utmost in attention from regulators

E-commerce frauds require utmost in attention from regulators

Great efforts have been made to combat counterfeit goods and trade fraud products on e-commerce channels as online shopping has become increasingly popular for many people amid booming e-commerce activities.
Is animal feed containing Formic Acid precursors "helpless" in management?

Is animal feed containing Formic Acid precursors "helpless" in management?

VCN - According to regulations, import activities of precursors must be controlled from raw materials to final products. However, there are some items containing precursors that have management inadequacies and it is not clear which sector is responsible for?
Businesses and people expect VAT cut extension to be approved

Businesses and people expect VAT cut extension to be approved

People and businesses are looking forward to the Government's proposal on extending VAT reduction in the last six months being considered and approved by the National Assembly.
Proposal to continue reducing VAT by 2% to support people and businesses

Proposal to continue reducing VAT by 2% to support people and businesses

In the first 4 months of 2024, Vietnam's economy achieved a higher growth rate than the same period of 2020-2023. However, the difficulties of the economy are still great, the recovery of the business community is still slow. Therefore, the Government has just submitted a proposal to the National Assembly for consideration, allowing to the continued implementation of the policy of reducing the value-added tax (VAT) rate by 2% for a number of groups of goods and services that are being subjected to VAT rate of 10% in the last 6 months of 2024. This is a support policy that is bringing many practical effects to people and businesses.
Research and correct customs supervision processes at international airports

Research and correct customs supervision processes at international airports

VCN - To continue to improve professional processes related to customs inspection and supervision, General Department of Vietnam Customs has drafted a decision to amend Decision No. 3280/QD-TCHQ dated September 30, 2016 on the inspection and supervision process for luggage of people on exit and entry; customs supervision activities at international airports.
Small, low-value items imported on e-commerce platforms should be taxed

Small, low-value items imported on e-commerce platforms should be taxed

Millions of packages of small, low-value items that are crossing the border into Vietnam daily should be subjected to VAT, special consumption and environmental taxes, according to industry experts and domestic e-commerce sellers.
Customs finds difficulties because there is no e-cigarette management policy

Customs finds difficulties because there is no e-cigarette management policy

VCN - E-cigarette products are invading and being used more and more commonly in our country, especially among young people, teenagers, and students. Meanwhile, there is currently no management policy for this item, making it difficult for Customs to determine violations and apply sanctions.
Are goods imported on-spot for export production eligible for tax refund?

Are goods imported on-spot for export production eligible for tax refund?

VCN - That is a problem of the Binh Duong Customs Department related to the process of handling tax refunds for goods imported to produce exported goods and exported by Thai Binh Investment Joint Stock Company.
Read More

Your care

Latest Most read
Perfecting the legality of cryptocurrencies, supporting the prevention of violations

Perfecting the legality of cryptocurrencies, supporting the prevention of violations

VCN - The addition of many regulations in Decree No. 52/2024/ND-CP on non-cash payments is considered to help meet the requirements of digital transformation and promote non-cash payments in the economy.
Hanoi Customs: thoroughly addressing concerns of processing, export production, and export processing enterprises

Hanoi Customs: thoroughly addressing concerns of processing, export production, and export processing enterprises

VCN - Processing, export production, and export processing enterprises account for 65% of the total customs declarations and 85% of the total import and export turnover through the Hanoi Customs Department. Therefore, issues related to policies and proced
Calculating land rent based on the time of handover

Calculating land rent based on the time of handover

The Land Law of 2024, approved by the National Assembly on January 18, 2024, is expected to take effect on July 1, 2024, with significant changes related to land finance.
Financial policy helps strengthen state management of land

Financial policy helps strengthen state management of land

VCN - The implementation of these policies in recent times has contributed to strengthening state management of land, encouraging organizations and individuals to use land economically and effectively, creating a stable source of income for the state budg
Procedures for import tax incentives for non-domestically produced raw materials and components

Procedures for import tax incentives for non-domestically produced raw materials and components

VCN - Appendix III on the List of areas eligible for investment incentives attached to Decree 31/2021/ND-CP of the Government stipulates economic zones and high-tech zones in an extremely disadvantaged area.
Mobile Version