Customs procedures for the export of scrap and discarded products of export processing enterprises in Vietnam?

Is scrap on the list of goods allowed to be exported?

According to the provisions of Section 1 of Official Letter 1730/TCHQ-GSQL dated May 16, 2022 guiding the customs procedures for the export of scrap and discarded products of export processing enterprises promulgated by the General Department of Customs on the export of scrap and discarded products. Specific scrap imports are as follows:

- Pursuant to the provisions of Clause 1, Article 56 of the Law on Foreign Trade Management;

- Pursuant to the provisions in Clause 2, Article 3 of Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government;

- Pursuant to the provisions at Point b, Clause 4, Article 75 of Circular 38/2015/TT-BTC dated March 25, 2015 (amended and supplemented at Clause 51, Article 1 of Circular 39/2014/TT-BTC) BTC dated 20/04/2018) of the Ministry of Finance;

Pursuant to the provisions of the documents mentioned above, in case the scrap and discarded products obtained in the production process of the Company are not on the list of goods banned from export or the list of exported goods requiring a specialized license, the The company carries out customs procedures at the Customs Sub-Department, without having to apply for an export license.

Customs procedures for the export of scrap and discarded products of export processing enterprises in Vietnam?

How is the preliminary destruction of scrap and waste products conducted?

In Section 2 of Official Letter 1730/TCHQ-GSQL dated May 16, 2022 guiding customs procedures for export of scrap and discarded products of export processing enterprises promulgated by the General Department of Customs on preliminary destruction of scrap. Specific waste products are as follows:

The preliminary destruction of scraps, scraps or spraying paint on the goods is at the discretion of the Company, and the exported scraps and products must meet the provisions of Clause 1, Article 55 of Circular 38/2015/TT-BTC dated 25 March 2015 was amended and supplemented in Clause 35, Article 1 of Circular No. 39/2014/TT-BTC dated April 20, 2018 of the Ministry of Finance.

Regarding the type of export declaration, the Company is requested to base on the instructions in the Code table of types of export and import issued together with Decision 1357/QDTCHQ dated May 18, 2021 by the Director of the General Department of Customs to perform.

Description and HS code of scrap goods and waste products of processing enterprises?

Pursuant to the provisions of Section 3 of Official Letter 1730/TCHQ-GSQL dated May 16, 2022 guiding customs procedures for export of scrap and discarded products of export processing enterprises promulgated by the General Department of Customs on Description and application of HS codes of specific goods are as follows:

The company declares on the customs declaration according to the fact that the exported goods are raw materials, semi-finished products, and finished products, and add the phrase "damaged goods" after the name of the goods. The HS code corresponds to the exported goods at the time of customs clearance by the company and the exported goods at the time of customs clearance and the exported goods must be guaranteed to have no original use value. .

Customs procedures in accordance with current law

According to the provisions of Article 21 of the Customs Law 2014, specific customs procedures are as follows:

(1) When doing customs procedures, the customs declarant is responsible for:

- Declare and submit customs declarations; submit or present documents included in the customs dossier as prescribed in Article 24 of this Law;

- Bringing goods and means of transport to specified locations for physical inspection of goods and means of transport;

- Pay taxes and fulfill other financial obligations in accordance with the law on taxes, fees, charges and other relevant laws.

(2) When carrying out customs procedures, customs offices and customs officers are responsible for:

- Receive and register customs dossiers;

- Check customs documents and physically inspect goods and means of transport;

- Organize the collection of taxes and other revenues according to the provisions of the law on taxes, fees, charges and other relevant laws;

- Decide on the customs clearance of goods, release of goods, certify that the means of transport have completed customs procedures.

Khanh Linh

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