Article 76.  Customs procedures in cases where an EPE hires a domestic enterprise to process, an EPE undertakes processing for a domestic enterprise, or an EPE hires another EPE to process

1. Goods processed by EPEs hired by domestic enterprises:

a) Domestic enterprises carry out customs procedures according to regulations on processing goods for foreign traders specified in Section 2 of this Chapter;

b) EPEs do not have to go through customs procedures when bringing raw materials and supplies into the inland for processing and receiving processed products back from the inland.

In case of bringing goods from an EPE into the domestic market for processing, warranty, or repair but do not receive the goods back, a new declaration must be registered to change the purpose of use according to the provisions of Chapter II of this Circular. .”

Depending on the actual implementation of processing according to the 2015 Commercial Law, the parties shall sign a processing contract as a basis for notifying the contract and production facility for the first time with the Customs Department in charge of knowing, Inspect production facilities, places where raw materials, processing machinery and equipment are stored according to regulations in Circular 38/2015/TT-BTC.

After the end or expiration of the contract, the processing company must notify the plan for handling excess raw materials, machinery and equipment and complete customs procedures for the above cases. At the same time, the processing company must also make an annual settlement report on the use of raw materials, processing machinery and equipment according to Article 60 of Circular 38/2015/TT-BTC.

– Pursuant to Point c, Clause 1, Article 61 of Circular 38/2015/TT-BTC regulating procedures for importing raw materials, supplies, machinery, equipment and exporting products as follows:

“Section 2: Customs procedures for goods processed in Vietnam for foreign traders

Article 61. Procedures for importing raw materials, supplies, machinery, equipment and exporting products

1. Procedures for importing raw materials and supplies

c) For raw materials and supplies produced or purchased by the receiving party in the Vietnamese market, customs declarants do not have to carry out customs procedures (except for purchases from export processing enterprises or free zone enterprises). tariffs); In case raw materials and supplies are subject to export tax, when carrying out procedures for exporting processed products, the processing party must declare and calculate export tax and other taxes (if any) on the goods declaration. export of processed products according to tax rates and value of self-supplied raw materials and supplies constituting the product;”

It is recommended that the company refer to the above content for implementation. In case specific problems arise, the company is requested to directly contact the customs office where the procedures are carried out for consideration and resolution. Source: Dong Nai Customs Website

TT38_25032015BTC[ENGLISH].pdf

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