Who is allowed to enter and exit an export processing enterprise? What is the relationship of goods exchange between the export processing enterprise zone and other regions in the territory of Vietnam?
How to establish an export processing enterprise?
According to Clause 1, Article 26 of Decree No. 35/2022/ND-CP stipulating the application, order and procedures for establishing an export processing enterprise as follows:
"Article 26. Separate regulations applicable to export processing zones and export processing enterprises
1. Dossier, order and procedures for establishing an export processing enterprise:
a) In case an export processing enterprise is established at the same time as carrying out the procedures for granting an Investment Registration Certificate, the investor shall submit a commitment on its ability to satisfy the conditions for customs inspection and supervision according to regulations. regulations of the law on import tax and export tax together with the application file for the Certificate of investment registration in accordance with the provisions of the law on investment. The Investment Registration Authority that issues the Investment Registration Certificate shall record the objective of establishing an export processing enterprise in the Investment Registration Certificate when issuing the Investment Registration Certificate;
b) In case the establishment of an export processing enterprise is not concurrent with the implementation of procedures for issuance of an investment registration certificate, the investor shall submit 1 set of dossiers to the investment registration agency where the export processing enterprise is located. Profile includes: documents on the investment project in accordance with the provisions of the law on investment; A written commitment on the ability to meet the conditions for customs inspection and supervision according to the provisions of the law on export tax and import tax. The investment registration agency shall issue the certificate of registration of export processing enterprise to the investor within 03 working days from the date of receipt of a complete application as prescribed in this Point, for investment projects that are not eligible for issuance of the certificate. Investment registration certificate in accordance with the law on investment;
c) In case the investor's investment project is subject to approval of investment policies according to the provisions of the law on investment, the investor shall submit a commitment on its ability to meet the conditions for inspection and supervision. customs according to the provisions of the law on export tax and import tax, together with the application for approval of the investment policy of the investment project in accordance with the provisions of the law on investment.
The investment registration authority shall issue the certificate of registration of export processing enterprise to the investor within 03 working days from the date of receipt of the written approval of the investment policy, for the case where the investment project is not part of the project. to issue the Investment Registration Certificate or record the goal of establishing an export processing enterprise in the Investment Registration Certificate when issuing the Investment Registration Certificate in accordance with the investment law."
Who is allowed to enter and exit an export processing enterprise? Is the exchange of goods between the export processing enterprise zone and other regions in the territory of Vietnam called import and export?
What is the exchange relationship between export processing enterprises and other regions in the territory of Vietnam?
According to Article 26 of Decree 35/2022/ND-CP stipulating the exchange of goods between export processing enterprises and other regions in the Vietnamese territory as follows:
"Article 26. Separate regulations applicable to export processing zones and export processing enterprises
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4. The goods exchange relationship between the export processing enterprise and other areas in the Vietnamese territory, which is not a non-tariff zone, is an export or import relationship, except for the cases specified at Point c, Clause 1 of this Article and cases where customs procedures are not required in accordance with the law on customs are as follows:
a) Customs procedures, customs inspection and supervision, export tax, import tax for exported and imported goods at export processing enterprises shall comply with regulations applicable to separate customs areas. , non-tariff zones, except for specific regulations applicable to non-tariff zones in economic zones;
b) Building materials, stationery, food, foodstuffs, consumer goods from inland Vietnam to build works, serving office administration and daily life of employees working at the factory. Export processing enterprises are not required to comply with regulations on customs procedures, customs inspection and supervision, export tax and import tax applied to exported and imported goods in accordance with the provisions of law. Export processing enterprises and sellers may choose to carry out or not carry out export and import procedures for building materials, stationery, food, foodstuffs and consumer goods from inland Vietnam. ;
c) Export processing enterprises may sell and liquidate used assets and goods in the domestic market according to the provisions of the investment law and other relevant laws. At the time of sale or liquidation to the domestic market, no policy on management of exported or imported goods shall apply, unless the goods are subject to management according to conditions, standards, and specialized inspection has not yet been carried out. import; goods managed by license must be the import licensing authority agrees in writing.
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6. Export processing enterprises may conduct other business activities in accordance with the law on investment, the law on enterprises and other relevant laws and ensure that the following conditions are satisfied: :
a) The arrangement of goods storage areas serving export processing activities must ensure separation from the goods storage areas serving other production and business activities;
b) Separate accounting of revenue and expenses related to export processing activities and other business activities;
c) Do not use assets, machinery and equipment eligible for tax incentives applicable to export processing enterprises to serve other production and business activities. In case of using assets, machinery and equipment eligible for tax incentives applicable to export processing enterprises to carry out other business activities, they must refund tax incentives already exempted or reduced according to regulations of law on tax.
7. Export processing enterprises may establish branches according to the provisions of the law on investment and the law on enterprises to carry out export processing activities. Branches of export processing enterprises may apply the mechanism applicable to export processing enterprises specified in this Article if they conduct export processing activities in export processing zones, industrial parks or economic zones and satisfy the conditions in Clause 1 of this Article. 2.
8. In industrial parks and economic zones, there are export processing enterprises and the mechanism for export processing enterprises shall be applied if the conditions specified in Clause 2 of this Article are satisfied.
9. In the export processing zone, there are enterprises specializing in manufacturing and providing services for industrial production.
10. In case there is not enough space to arrange warehouses to store goods serving export processing activities of export processing enterprises in export processing zones, industrial parks or economic zones, export processing enterprises may lease outside space of industrial parks, economic zones to store goods if the conditions in Clause 2 of this Article are satisfied. Goods storage warehouses outside industrial parks or economic zones are put into use from the date of certification by a competent customs authority that they satisfy the conditions for customs inspection and supervision in accordance with the law on tax and law of customs.
After 05 working days from the date on which the competent customs authority permits to put it into use, the export processing enterprise must notify the investment registration agency of the arrangement of warehouses outside the export processing zones, industrial zones, industrial zones, and economic zones to store goods and make adjustments to investment projects (if any) in accordance with the law on investment."
Accordingly, the goods exchange relationship between export processing enterprises and other areas in the territory of Vietnam, which is not a non-tariff zone, is an import and export relationship, except for the cases mentioned above.
Who is allowed to enter and exit an export processing enterprise?
According to Article 26 of Decree 35/2022/ND-CP stipulating the separation of export processing enterprise zones as follows:
- In an industrial park, there may be industrial subdivisions for export processing enterprises. Export processing zones, export processing enterprises and industrial zones for export processing enterprises are separated from the outside territory by a fence system, with gates and doors to ensure conditions for inspection, supervision and control by customs authorities and relevant functional agencies according to regulations applicable to non-tariff zones specified in the law on export tax and import tax.
- Export processing enterprises are entitled to investment incentives and tax policies for non-tariff zones from the time on which the investment target for establishing an export processing enterprise is stated in the Investment Registration Certificate, the Registration Certificate adjusted investment registration or Certificate of export processing enterprise registration issued by a competent investment registration agency. After completing the construction process, the export processing enterprise must be certified by a competent customs authority that it satisfies the conditions for customs inspection and supervision in accordance with the law on import and export taxes. before officially put into operation. In case the export processing enterprise is not certified to satisfy the conditions for customs inspection and supervision, it is not entitled to the tax policy applicable to the non-tariff zone. The inspection, certification and completion of customs inspection and supervision conditions of export processing enterprises must comply with the provisions of the law on import and export taxes.
- Employees working at export processing enterprises are not required to declare customs when bringing foreign exchange from inland Vietnam to this enterprise and vice versa.
- Export processing enterprises may sell goods to the domestic market. Goods imported from export processing enterprises or export processing zones into the domestic market are subject to tax according to the provisions of the law on export tax and import tax.
- Only investors, employees working in export processing enterprises and those who have working relationships with export processing enterprises are allowed to enter and exit the export processing enterprises.
Thus, according to the law, export processing zones, export processing enterprises, and industrial zones for export processing enterprises are separated from the outside territory by a system of fences, gates and doors to ensure conditions for inspection, supervision and control by customs authorities and functional agencies. Only investors, employees working in export processing enterprises and those who have working relationships with export processing enterprises are allowed to enter and exit export processing enterprises.
Decree 35/2022/ND-CP takes effect from July 15, 2022.
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