Instructions for applying customs regime when transferring materials from one contract to another
![]() |
Operations of customs officers of Hai Phong Customs Department. Photo: N.Linh |
However, the local customs departments requested the General Department of Customs to guide the case in which an enterprise transfers raw materials from one processing contract to another of the same enterprise as designated by the ordering party, which customs regime will be used.
Answering this question, the General Department of Customs said according to the instructions on using the customs regimes in Decision 1357, the E54 - exporting raw materials from one processing contract to another is used in case of transferring raw materials and supplies from one contract to another, excluding the transfer of equipment and machinery.
The customs regime B13 - export of imported goods used in case of exporting redundant raw materials and supplies of export processing and production to foreign countries or non-tariff areas, export processing enterprises or on-spot export as designated by foreign traders.
![]() | Instructions for destruction of goods stored in bonded warehouses VCN – The General Department of Vietnam Customs (GDVC) has instructed businesses on how to destroy damaged ... |
Based on the instructions, the General Department of Customs said if an enterprise transfers raw materials and supplies from one processing contract to another, the customs regime E54 should be used.
Related News
![Enterprises proactively source raw materials, tuna exports will reach USD 1 billion](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/26/21/croped/ca-ngu2023071111350320240626212757.jpg?240701101018)
Enterprises proactively source raw materials, tuna exports will reach USD 1 billion
10:10 | 01/07/2024 Import-Export
![Enterprises proactively raw material source, tuna exports will reach US$1 billion](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/17/16/croped/ca-ngu2023071111350320240617162114.jpg?240624104233)
Enterprises proactively raw material source, tuna exports will reach US$1 billion
10:42 | 24/06/2024 Import-Export
![Cashew exports are struggling because of being on passive in raw material sources](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/12/14/croped/17-img-9201202406021624212024060412210020240612143427.jpg?240616062751)
Cashew exports are struggling because of being on passive in raw material sources
18:27 | 16/06/2024 Import-Export
![Procedures for import tax incentives for non-domestically produced raw materials and components](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/052024/20/08/72023081417545620240520084656.jpg?rt=20240520084659?240521025953)
Procedures for import tax incentives for non-domestically produced raw materials and components
09:40 | 21/05/2024 Regulations
Latest News
![Promoting review, classification and management of tax debt](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/18/22/croped/122024070514233120240718222101.jpg?240721095347)
Promoting review, classification and management of tax debt
09:53 | 21/07/2024 Regulations
![Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/19/16/20220627-1453522024012909204120240719160911.jpg?rt=20240719160914?240720095003)
Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1
09:50 | 20/07/2024 Regulations
![Does goods imported for investment incentives project subjected to tax exemption?](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/10/14/croped/6-hq-moimoi2023120418200020240710142223.jpg?240712093812)
Does goods imported for investment incentives project subjected to tax exemption?
09:38 | 12/07/2024 Regulations
![Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/08/14/croped/122024070210205420240708145720.jpg?240709094349)
Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure
09:43 | 09/07/2024 Regulations
More News
![Proposal to reduce registration fees to restore growth of domestic automobile industry](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/28/16/croped/1-dung2024052319192720240628165405.jpg?240707093310)
Proposal to reduce registration fees to restore growth of domestic automobile industry
09:33 | 07/07/2024 Regulations
![VAT reform promotes sustainable development of the agricultural sector](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/06/10/croped/15moi2024070210423720240706100111.jpg?240706101935)
VAT reform promotes sustainable development of the agricultural sector
10:19 | 06/07/2024 Regulations
![Customs implements VAT reduction policy from July 1st](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/01/15/croped/18-3603-nha-may-pegapega-2942023061609454020240701150917.jpg?240701035847)
Customs implements VAT reduction policy from July 1st
15:58 | 01/07/2024 Regulations
![Amend the Law on Corporate Income Tax to ensure stable revenue sources for the budget](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/23/14/croped/132024061809082020240623143307.jpg?240624104309)
Amend the Law on Corporate Income Tax to ensure stable revenue sources for the budget
10:43 | 24/06/2024 Regulations
![List of imported and exported medicine and medicinal ingredients identified commodity codes](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/20/08/122024061809021720240620085455.jpg?rt=20240620085459?240623101158)
List of imported and exported medicine and medicinal ingredients identified commodity codes
10:11 | 23/06/2024 Regulations
![Hundreds of tons of imported raw cashew nuts stuck in quarantine](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/20/13/croped/3122-8-4041-hat-dieu20240620134057.jpg?240622075058)
Hundreds of tons of imported raw cashew nuts stuck in quarantine
07:50 | 22/06/2024 Regulations
![Extend deadline for paying Special Consumption Tax on domestically produced and assembled cars](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/20/15/img-23332024050510174320240620155241.jpg?rt=20240620155244?240622074922)
Extend deadline for paying Special Consumption Tax on domestically produced and assembled cars
07:49 | 22/06/2024 Regulations
![Extend the deadline for paying taxes and land rent in 2024](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/20/15/4727-10-5319-img-160920240620155734.jpg?rt=20240620155737?240621014554)
Extend the deadline for paying taxes and land rent in 2024
13:45 | 21/06/2024 Regulations
![Tax payment deadline for domestic cars extended](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/18/14/croped/auto-26420240618143506.0011710.jpg?240618023537)
Tax payment deadline for domestic cars extended
14:35 | 18/06/2024 Regulations
Your care
![Promoting review, classification and management of tax debt](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/18/22/croped/medium/122024070514233120240718222101.jpg?240721095347)
Promoting review, classification and management of tax debt
09:53 | 21/07/2024 Regulations
![Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/19/16/medium/20220627-1453522024012909204120240719160911.jpg?rt=20240719160914?240720095003)
Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1
09:50 | 20/07/2024 Regulations
![Does goods imported for investment incentives project subjected to tax exemption?](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/10/14/croped/medium/6-hq-moimoi2023120418200020240710142223.jpg?240712093812)
Does goods imported for investment incentives project subjected to tax exemption?
09:38 | 12/07/2024 Regulations
![Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/072024/08/14/croped/medium/122024070210205420240708145720.jpg?240709094349)
Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure
09:43 | 09/07/2024 Regulations
![Proposal to reduce registration fees to restore growth of domestic automobile industry](https://english.haiquanonline.com.vn/stores/news_dataimages/2024/062024/28/16/croped/medium/1-dung2024052319192720240628165405.jpg?240707093310)
Proposal to reduce registration fees to restore growth of domestic automobile industry
09:33 | 07/07/2024 Regulations