Details of customs procedures for import and export of goods into export processing industrial zones

What is the difference between customs procedures for importing and exporting goods into export processing industrial zones? Let's find out more details with Peace Logistics through the article below.

1. Step 1

1.1. For processed and manufactured goods for export.

For processed or manufactured goods for export, customs procedures shall be carried out according to the production purposes specified in this Article and managed according to the import-export-inventory method as follows:

  • EPEs must notify the list of raw materials before importing raw materials, notify the list of exported goods before exporting products according to the provisions of this Law. Clause 3, Article 24 of Circular 22/2014/TT-BTC dated February 14, 2014 (Circular 22) on the System;

  • EPEs must declare material codes and product codes when declaring them on the declaration of import of raw materials and the declaration of export of products.

  • In a reporting period, the EPE must notify the usage norms of raw materials and supplies (including the loss rate) to the customs office at the latest at the time of submitting the import - export - inventory report;

  • Before making a report according to the import-export-storage method specified in Clause 6, Article 24. Circular 22, the EPEs themselves declare the ending inventory of raw materials in the liquidation dossiers for processing and manufacturing exports and submit Summary of imported - exported - in-stock manufactured goods.

  • EPEs declare information on import - export - inventory reports once a quarter and no later than the 15th of the first month of the following quarter at the Customs Sub-department managing the EPEs. For priority enterprises that have been recognized by the General Department of Customs, they may choose to declare import - export - inventory reports according to the calendar year, at the end of the first quarter of the following year or quarterly.

1.2. For investment goods imported for construction, manufacture and installation of equipment to create fixed assets.

For investment goods imported for construction, manufacturing and installation of equipment to create fixed assets for production plants of EPEs: EPEs must register the list of imported goods as the list of imported goods. tax-exempt imports specified at Point a, Clause 2, Article 25 of Circular 22 (except for the presentation and submission of documents included in the application for registration of the tax-exempt list); The EPE or the contractor (in the case of an import contractor) shall make a final settlement report of the work as prescribed at Point a, Clause 5 and Clause 8, Article 24 of Circular 22;

Export processing industrial park

1.3. For investment goods that create fixed assets, consumer goods.

For investment goods to create fixed assets, consumer goods: DNCX does not have to register a list, set a management code and do not have to perform the periodic import-export-inventory reporting method. EPEs self-declare, self-responsibility, declare the right type of import and use the right declaration purpose. Particularly for EPEs located outside the export processing zones, quarterly the EPEs shall report the total volume of consumer goods imported and purchased domestically in the quarter as prescribed at Point b, Clause 6 of this Article;

1.4. For other goods For other goods.

EPEs shall manage according to regulations of each respective purpose.

EPEs may choose to carry out or not carry out customs procedures. For goods that are construction materials, stationery, food, foodstuffs, consumer goods (including labor protection: pants). , shirts, hats, shoes, boots, gloves) purchased from the domestic market to serve the operation of the office apparatus and daily activities of officials and workers working at the enterprise; Goods circulated within an EPE are not required to go through customs procedures.

2. Step 2: Export processing zone procedures.

Notify, amend and supplement the List of goods imported into export processing enterprises and the List of goods exported out of export processing enterprises according to production purposes

3. Step 3: Procedures for export processing zones. 

Announcement, amendment and supplementation of actual norms of production of exported products according to production purposes

4. Step 4: Export and import procedures

4.1. Goods imported from abroad

a1) For goods imported to build, manufacture and install equipment for the production plant of the EPE:

a1.1) Before importing, the EPE must register the list of imported goods like the list of tax-free imported goods at the Sub-department of Customs managing the EPE according to the provisions of Point a, Clause 2, Article 25 of the Circular 22 (except for the presentation and submission of documents in the application for registration of the tax-exempt list and compliance with the provisions of Article 101 of Circular 128/2013/TT-BTC);

a1.2) Customs procedures:

In case of direct import of goods: EPEs shall carry out procedures as prescribed for goods imported under goods sale and purchase contracts, except for tax declaration and declaration of relevant information on the List of duty-free goods on the system.

In case the contractor directly imports goods for the EPE: based on the list of imported goods registered by the EPE, the contractor shall follow the prescribed procedures for imported goods under the goods sale and purchase contract, except for the following cases: declare tax calculation and. declare relevant information of the list of tax-exempt goods on the System.

a2) For other imported goods: EPEs shall carry out procedures as prescribed for goods imported under goods sale and purchase contracts, except for tax declaration and calculation.

4.2. For goods exported by EPEs to foreign countries.

EPEs shall carry out procedures as prescribed for goods exported under goods sale and purchase contracts, except for tax declaration and calculation.

4.3. Goods sold by EPEs to inland export processing zones.

c1) For products manufactured and sold by EPEs to the domestic market: EPEs and domestic enterprises carry out customs procedures similar to those for on-spot exports and imports as prescribed in Article 27 of this Circular. Circular 22 (except for regulations on import and export conditions on the spot);

c2) For scraps and discarded products (including scraps with usable value recovered after destruction of machinery, equipment or scraps which are still usable, which are recovered after waste treatment in EPEs) are allowed to sell in the domestic market, domestic enterprises carry out the procedures as prescribed for commercial imported goods.

4.4. For goods sold by domestic enterprises to EPEs

Export processing enterprises and domestic enterprises shall carry out customs procedures similar to those for on-spot exports and imports according to the provisions of Article 27 of Circular 22 (except for regulations on on-spot import and export conditions. );

4.5. Processed goods

d1) For goods processed by EPEs hiring domestic enterprises, the domestic enterprises shall carry out customs procedures according to regulations on processing goods for foreign traders;

d2) For goods processed by EPEs for domestic enterprises, domestic enterprises shall carry out customs procedures according to regulations on ordering goods to be processed abroad.

4.6. For goods purchased and sold between EPEs

e1) Goods purchased and sold between EPEs that are not in the same export processing zone shall comply with the guidance on customs procedures for on-spot import and export goods specified in Article 27 of Circular 22 (except for regulations on import and export cases on the spot);

e2) Goods purchased and sold between EPEs in the same export processing zone are not required to go through customs procedures;

e3) For goods circulating between EPEs that are not in the same export processing zone, but these EPEs belong to a group or a system of companies, they may choose not to have to go through customs procedures or go through customs procedures according to the type of export processing industry. on-spot import and export model specified in Article 27 of Circular 22 (except for regulations on on-spot import and export conditions).

4.7. For goods of EPEs brought inland for repair.

EPEs has a written notice: name of goods, quantity, reason, repair time, no customs declaration registration is required. The customs authority is responsible for monitoring and confirming when the goods are returned to the EPE. Past the time limit for registration for repair, if the goods are not returned, they shall be handled according to the instructions for goods converted for use purposes;

4.8. The destruction of scrap and waste products.

Comply with the provisions of the law and under the supervision of the Customs, except for the case of preliminary destruction of scrap and discarded products at the EPE before officially destroying.

5. Step 5: Report on import - export - inventory of raw materials and supplies of EPEs, procedures for export processing zones .

5.1. EPEs declare import - export - existence information from the Customs Sub-department that manages EPEs through the System.

Contents of import - export - inventory liquidity information include:

a1) Information on the request for liquidity of the EPE;

a2) Information on the list of goods exported from the EPE without opening an export declaration, including: Goods purchased and sold between EPEs in the same export processing zone; destroyed goods; gifts; goods under processing contract with inland; goods brought inland for repair but have not yet been returned to the EPE (according to form No. 24, Appendix II promulgated together with Circular 22);

a3) Information on Import-Export reports of raw materials and supplies of EPEs.

5.2. For goods imported for consumption purposes or purchased from the domestic market to serve the operation of factories and production.

For goods imported for the purpose of consumption or purchased from the domestic market to serve the operation of factories or production, but the use norms cannot be established by product units (for example, fabrics, paper for production purposes). cleaning machinery and equipment; gasoline to run generators; oil to clean molds; marker pen for defective products ...) or to serve the operation of the office apparatus as well as the daily activities of officials and workers. of EPEs located outside the export processing zones, the EPEs shall do the following:

b1) Declare a summary report on the quantity of consumer goods imported and purchased from the inland by the EPE using Form No. 08/HSBC-CX/2014 Appendix III issued together with Circular 22;

b2) Self-responsibility for the declaration and use of goods for the right purposes and procedures for export processing zones

6. Step 6: Liquidation of machinery, equipment and means of transport to create fixed assets, procedures for export processing zones

  • The enterprise or the liquidation board shall send a document clearly stating the reason for liquidation, name, code, quantity of goods to be liquidated, in the import declaration number, date and time and send it to the Sub-department of Customs managing the EPE;
  • In case of liquidation in the form of export, the export processing enterprise shall open an export declaration; in case of liquidation, sale, sale in the Vietnamese market, donation, donation or donation, the domestic enterprise purchasing goods shall open a declaration according to the corresponding form and collect tax according to regulations;
  • In case of destruction, the enterprise is responsible for complying with regulations of the environmental management agency, under the supervision of the customs office. If after destruction, there is still commercial value for sale to the domestic market, the domestic enterprise shall open an import declaration under the goods sale and purchase contract, declare and calculate tax according to regulations and procedures for export processing zones.

7. Step 7: Finalization report for imported goods.

The report on the final settlement for imported goods helps the construction of works to the Customs office when completing the construction of the works and the procedures for the export processing zones.

* Particularly, customs procedures for goods of foreign-invested EPEs exercising the right to export or import shall be as follows:

- Customs procedures for imported goods of EPEs exercising the right to import:

+ When selling to domestic enterprises: EPEs and domestic enterprises do not have to go through customs procedures;

+ When selling to other EPEs, customs procedures shall follow the instructions at Point e, Step 4;

– Customs procedures for goods of EPEs exercising the right to export:

+ Goods purchased from the domestic market for export: Follow the instructions at point d Step 4;

c2) Goods purchased from other EPEs for export: Follow the instructions at point e Step 4;

c3) Goods exported abroad: Following the instructions at Point b, Step 4, the EPE shall declare and calculate export tax (if any).

Above are the detailed customs procedures and procedures when importing and exporting goods into the export processing industrial park.

If you still have difficulties in exporting/importing and want to find out more details, please contact PEACE or contact phone number:  0911.529.168 (Ms.Lisa) Or visit the website to update more information:  https://dichvlogistics.com.vn/

 

Skype: lisa@peacelogistics.asia

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