“Article 86. Customs procedures for on-the-spot export and import goods
On-spot export and import goods include:
a) Processed products; rented or borrowed machinery and equipment; surplus raw materials and supplies; scrap and waste products under processing contracts as prescribed in Clause 3, Article 32 of Decree No. 187/2013/ND-CP;
b) Goods traded between domestic enterprises and export processing enterprises, enterprises in non-tariff zones;
c) Goods traded between Vietnamese enterprises and foreign organizations and individuals without a presence in Vietnam and designated by foreign traders to deliver and receive goods with other enterprises in Vietnam.