What are the regulations on the procedures for import of raw materials, supplies, and export of products under inward processing contracts for foreign traders in Vietnam?
- What are raw materials and supplies imported for inward processing or manufacturing of exports in Vietnam?
- What are the regulations on the procedures for import of raw materials, supplies, machines and equipment and export of products under inward processing contracts for foreign traders in Vietnam?
- Where are the customs places for importing raw materials and machinery?
What are raw materials and supplies imported for inward processing or manufacturing of exports in Vietnam?
According to the provisions of Article 54 of Circular No. 38/2015/TT-BTC (amended by Clause 34, Article 1 of Circular No. 39/2018/TT-BTC) on imported raw materials, supplies, machinery and equipment as follows:
- Raw materials/supplies imported for inward processing or manufacturing of exports in Vietnam include:
+ Materials, semi-finished products, components, knock-down kits directly used for inward processing operations or manufacturing operations and are converted into the exports;
+ Supplies that are directly used for inward processing or manufacturing operations but are not converted into the exports.
+ Finished products imported to be attached to exports, packed together with exports that are made of imported raw materials/supplies, or packed together with exports that are made of raw materials/supplies bought inland or self-supplied by the exporter to create full packs for exports.
+ Packages or supplies used as packages of exports;
+ Raw materials/supplies, components, knock-down kits imported for repair or recycling of exports;
+ Samples imported for inward processing or manufacturing of exports.
- Imported machinery and equipment leased out or lent by the hirer to the processor to perform the processing contract.
What are the regulations on the procedures for import of raw materials, supplies, and export of products under inward processing contracts for foreign traders in Vietnam? (Image from the Internet)
What are the regulations on the procedures for import of raw materials, supplies, machines and equipment and export of products under inward processing contracts for foreign traders in Vietnam?
According to the provisions in Article 61 of Circular No. 38/2015/TT-BTC (amended by Clause 40, Article 1 of Circular No. 39/2018/TT-BTC) on this content as follows:
- The customs dossier, customs procedures applied to imported raw materials/supplies (including finished products provided by the hiring party that are attached on or packed with the processed products as full packs; raw materials/supplies imported by the processor) are similar to customs procedures for importing goods prescribed in Chapter II of this Circular;
- Customs procedures applied to raw materials/supplies provided by the Vietnamese entity as requested by the foreign party in the form of in-country export shall comply with Article 86 of this Circular;
- The declarant is not required to follow customs procedures for raw materials/supplies manufactured or purchased by the processor in Vietnam (unless they are bought from an EPE or an enterprise in a free trade zone);
- If raw materials/supplies are imported for inward processing before the processing contract is signed, the processor may use such imported raw materials/supplies for execution of the processing contract. Before the raw materials/supplies are used for execution of the processing contract, the processor shall complete procedures for in-country export prescribed in Article 86 of this Circular.
Where are the customs places for importing raw materials and machinery?
According to the provisions at Point a, Clause 1, Article 58 of Circular No. 38/2015/TT-BTC on the customs places for import as follows:
- With regard to raw materials/supplies, machinery, and equipment imported for inward processing; materials and supplies imported for manufacturing of domestic exports, the importer may choose to follow import procedures at one of the following Sub-departments of Customs:
+ The Sub-department of Customs in the same district with the importer’s headquarter, branch, or manufacturing facility;
+ The Sub-department of Customs at the checkpoint or the Sub-department of Customs at the ICD;
+ The Sub-department of Customs in charge of goods processed and manufactured for export affiliated to the Customs Departments in the same province with the manufacturing facility or the checkpoint of import.
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