MINISTRY OF FINANCE OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
No:
966/TCHQ-TXNK |
Hanoi, March 23, 2022 |
To: BHFLEX VINA
Company Limited.
Khai Quang Industrial Park, Vinh Yen City, Vinh Phuc province)
General Department of Customs receives Official Dispatch No. BHF20220120 dated January 20, 2022 of the BHFLEX VINA Company Limited on declaration and payment of duties on domestic enterprises' goods processed by export-processing enterprises under sub-processing agreements. About this issue, General Department of Customs has opinions as follows:
1. Regarding customs procedures
If BHFLEX VINA is a domestic enterprise with 100% foreign-owned capital and hires an export-processing enterprise, the BHFLEX VINA shall carry out customs procedures for ordering processing of goods overseas specified in Article 67 of Circular No. 38/2015/TT-BTC , which is amended by Clause 44 Article 01 of Circular No. 39/2018/TT-BTC.
2. Regarding declaration and payment of duties in case when goods are re-imported into Vietnam
In case a domestic enterprise imports goods for manufacturing or processing exports, then assigns the imports or semi-finished products that are entirely manufactured from the imports to an export-processing enterprise for manufacture or processing, the enterprise shall declare and pay import duties on processed products when they are imported into the domestic market according to Clause 2 Article 22 of Decree No. 134/2016/ND-CP.
The dutiable value is processing remuneration, value of raw materials used for processing provided by the export-processing enterprise and other adjustments (if any) according to regulations in Clause 3 Article 17 of Circular No. 39/2015/TT-BTC. Value of raw materials and supplies that the domestic enterprise provides for the export-processing enterprise to process shall not be included in the dutiable value.
(General Department of Customs issued Official Dispatch No. 3634/TCHQ-TXNK dated July 19, 2021 on provision of guidelines for declaration and payment of duties on goods processed by export-processing enterprises under processing agreements (attached hereto)).
For your information and compliance./.
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PP. GENERAL DIRECTOR |
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