Procedure for Exporting Processed Products for Foreign Traders

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The Editorial Board of SECRETARY LAW would like to address this issue as follows:

According to the provisions of Clause 3, Article 61 of Circular 38/2015/TT-BTC amended and supplemented by Clause 40, Article 1 of Circular 39/2018/TT-BTC, the customs procedures for exporting processed products are carried out according to the customs procedures for exported goods specified in Chapter II of Circular 38, specifically:

Step 1: Enterprises exporting processed products declare, submit dossiers and register for customs procedures at the customs authority.

Step 2: Information on the customs declaration is automatically checked by the System to evaluate the conditions for accepting the customs declaration registration. In case of declaring customs on paper declarations, customs officers check the conditions for declaration registration and the documents in the customs dossier.

Step 3: Based on the customs inspection decision notified by the System, handling is carried out:

- Accepting the information declared in the Customs Declaration and deciding on customs clearance of goods.

- Inspecting the related documents in the customs dossiers submitted or presented by the customs declarants or related documents on the national single window portal to decide on customs clearance of goods or actual goods inspection to decide on customs clearance.

Step 4: Customs clearance of goods.

In this case, the customs dossiers include:

- Customs declaration according to the information criteria specified in Form No. 02 Appendix II issued with Circular 38.

In case of implementing the customs declaration on paper as prescribed in Clause 2, Article 25 of Decree 08/2015/ND-CP amended and supplemented by Clause 12, Article 1 of Decree 59/2018/ND-CP, the customs declarants declare and submit 02 original copies of the customs declaration according to Form HQ/2015/XK Appendix IV issued with Circular 38;

- Commercial invoice or an equivalent document in case the buyer has to pay the seller: 01 photocopy;

- Export license or a written permission for export from the competent authority according to the law on foreign trade management for exported goods subject to license management:

+ If exporting once: 01 original copy;

+ If exporting many times: 01 original copy when exporting the first time.

- Notice of exemption from inspection or a notice of the results of specialized inspection or other documents according to the law on management and specialized inspection (hereinafter referred to as the Specialized Inspection Certificate): 01 original copy.

- Documents proving that the organization or individual is eligible to export goods according to the law on investment: submit 01 photocopy when performing the foreign depot procedure for the first time;

- Entrustment contract: 01 photocopy in case of entrustment export for goods subject to export license, specialized inspection certificate, or documents proving that the organization or individual is eligible to export goods according to the law on investment where the trustee uses the license or confirmation document of the consignor;

Where documents such as Export license or written permission for export from competent authorities; Specialized Inspection Certificate and documents proving that the organization or individual is eligible to export goods are sent electronically by specialized inspection bodies or competent state management agencies through the national single window, the customs declarant is not required to submit these documents during customs procedures.

Note: In cases where the exported processed product is manufactured from domestically purchased materials and supplies subject to export tax, when performing export procedures, declare the processed product on one merchandise line and domestically purchased materials and supplies constituting the exported processed product on subsequent merchandise lines of the declaration, at the "individual management code" criterion of the merchandise line declare the code "NVLCTXK", calculate export tax and other taxes (if any) for those materials and supplies on the export customs declaration.

Nguyen Trinh

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