Procedure for the importation of leased or borrowed machinery and equipment to execute processing contracts with foreign traders. Please provide legal consultancy - Customer Nguyen Van Khang in Ho Chi Minh City emailed to Thu Ky Luat Editorial Board on December 30, 2019.
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Legal Secretary would like to address the queries of our esteemed Clients and Members as follows:
Pursuant to Clause 2, Article 61 of Circular 38/2015/TT-BTC, amended and supplemented by Clause 40, Article 1 of Circular 39/2018/TT-BTC, Article 50 of Decree 08/2015/ND-CP, amended and supplemented by Clause 23, Article 1 of Decree 59/2018/ND-CP, and Section 5, Chapter III of Decree 08/2015/ND-CP, the customs procedures for rented or borrowed machinery and equipment used directly for contract manufacturing shall be carried out under the temporary import-re-export regime. Specifically:
- Step 1: The customs declarant registers, declares the import customs declaration (temporary import), and presents the customs dossier and the actual goods (when requested) to the customs authority.
- Step 2: The customs authority conducts the inspection of the dossier, the actual goods (if any), and customs clearance of the goods.
- Step 3: The customs declarant registers, declares the export customs declaration (re-export), and presents the customs dossier and the actual goods (when requested) to the customs authority.
- Step 4: The customs authority conducts the inspection of the dossier, the actual goods (if any), and customs clearance of the goods.
The customs dossier for rented, borrowed machinery, and equipment used for contract manufacturing under the temporary import - re-export regime shall include:
- The customs declaration form issued by the Ministry of Finance;
- Transport documents in case the goods are transported by sea, air, or rail: 01 copy;
- Import license and the notification of specialized inspection results as required by relevant legal regulations: 01 original.
Nguyen Trinh
