What are indirect export products in Vietnam?

What are responsibilities of the exporter regarding indirect export in Vietnam?

Pursuant to Clause 5 Article 86 of the Circular 38/2015/TT-BTC (amended by Clause 58 Article 1 of the Circular 39/2018/TT-BTC) stipulating customs procedures applied to indirect export as follows:

Customs procedures applied to indirect export

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5. Customs procedures

a) The local exporter shall:

a.1) Complete the declaration of exports and combined transport, specifying the destination code of the Sub-department of Customs where import procedures are followed and the enterprise identification number (write “#&XKTC” in “Số quản lý nội bộ của doanh nghiệp” or “Ghi chép khác” on the physical declaration);

a.2) Follow procedures for exporting goods as prescribed;

a.3) Inform the local importer of the completion of export procedures and deliver the goods to the importer after the importer completes import procedures;

a.4) Receive information about the in-country import declaration for which customs procedures have been completed by the local importer for further processing.

b) The importer shall:

b.1) Complete the import declaration by the deadline, specifying the number of the declaration;

b.2) Follow procedures for importing goods as prescribed;

b.3) After import procedures are completed, request the local exporter to carry on the procedures;

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As regulations above, responsibilities of the exporter regarding indirect export in Vietnam are:

- Complete the declaration of exports and combined transport:

+ Specify the destination code of the Sub-department of Customs where import procedures are followed and the enterprise identification number

+ Write “#&XKTC” in “Số quản lý nội bộ của doanh nghiệp” or “Ghi chép khác” on the physical declaration

- Follow procedures for exporting goods as prescribed

- Inform the local importer of the completion of export procedures and deliver the goods to the importer after the importer completes import procedures;

- Receive information about the in-country import declaration for which customs procedures have been completed by the local importer for further processing.

What are responsibilities of the exporter regarding indirect export in Vietnam? - Source: Internet

What are indirect export products in Vietnam?

Pursuant to Clause 1 Article 86 of the Circular 38/2015/TT-BTC, indirect exports include:

- Processed products: hired/borrowed machinery and equipment; excess materials; waste, rejects under processing contracts prescribed in Clause 3 Article 32 of Decree 187/2013/NĐ-CP;

- Goods traded between an inland enterprise and an EPE or an enterprise in a free trade zone;

- Goods traded between a Vietnamese company and a foreign entity without a representative in Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.

What is the time for the customs procedures applied to indirect export in Vietnam?

Pursuant to Clause 4 Article 86 of the Circular 38/2015/TT-BTC (amended by Clause 58 Article 1 of the Circular 39/2018/TT-BTC) stipulating customs procedures applied to indirect export as follows:

Customs procedures applied to indirect export

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3. Customs dossier

The customs dossier of indirect exports shall comply with Article 16 of this Circular.

If goods are traded between an inland enterprise and an EPE or an enterprise in a free trade zone, the declarant may use VAT invoices or sale invoices as prescribed by the Ministry of Finance instead of commercial invoices.

4. Time limit for completing customs procedures

Within 15 working days from the day on which exports are granted customs clearance and delivered, the local importer shall complete customs procedures.

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As regulations above, within 15 working days from the day on which exports are granted customs clearance and delivered, the local importer shall complete customs procedures.

Best regards!