EPEs is not requested to follow customs procedures as below cases:
Goods imported for manufacturing of domestic exports by an EPE shall undergo customs procedures and be used for intended purposes, except for the following cases in which the EPE and its partners may decide whether to follow customs procedures:
– Goods are building materials, stationery, food, consumables bought from the domestic market to build, serve the operation of the EPC and life of the EPE’s employees;
– Goods circulated within an EPE or among EPEs in the same export-processing zone;
– Goods of EPEs of the same corporation or group of companies in Vietnam;
– Goods received and dispatched by the EPE for repair, classification, packaging or repackaging.
– When an EPE hires a domestic processor:
The EPE is not required to follow customs procedures when dispatching goods to the domestic processor for processing and when receiving processed products from the domestic processor.
In case goods are not returned after being delivered by the EPC to the domestic processor for inward processing or repair, a new declaration shall be opened for repurposing as prescribed in Chapter II of this Circular.
– When a domestic enterprise hires an EPE as a processor:
The EPE is not required to follow customs procedures when goods from the domestic enterprise for processing and when delivering processed products to the domestic enterprise.
-When an EPE hires another EPE as a processor:
Both the hiring EPC and the hired EPC are not required to follow customs procedures when delivering and receiving goods and processed products under the processing contract.
-Customs procedures is not required when goods imported by the EPE are sold to domestic enterprises if taxes on which have been fully paid and regulations on management of exports and imports of non-EPEs are complied with.
-Customs procedures are not required for trade of domestic goods purchased by the EPE if tax on which has been fully paid in accordance with regulations applied to non-EPEs. In the cases where an EPE purchases domestic goods subject to export duty, customs procedures have to be completed unless the goods are used as raw materials or supplies and consumed during the manufacture process (e.g. fossil coal burnt during production).”
( Circular no.39/2018/TT-BTC)