Below are some questions and answers in the Official Dispatch:
- Question: Do export-processing enterprises that conduct inland liquidation of commodities, supplies, and machinery use customs procedure code B13?
Answer: According to Point b No. 3 of Decision No. 1357/QD-TCHQ, export-processing enterprises that conduct inland liquidation of imported goods will use customs procedure code B13.
- Question: In Article 21 of Circular No. 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC) on customs procedures for declaration of goods that are repurposed or sold domestically,
What to do when an enterprise repurposes (not selling domestically) temporarily imported goods while the customs procedure code for such matter has yet to be clearly stipulated?
Answer: Temporarily imported goods can only be re-exported or sold domestically if not re-exported.
If temporarily imported goods are repurposed (thus subject to other regulations on customs management) and not domestically sold, the declaration of temporary import must be finalized by making a declaration of re-export before making a declaration of import according to the new purpose for further management and supervision (examples: imported for processing or manufacture of goods for export, etc.)
See more details in Official Dispatch No. 1478/TCHQ-GSQL dated April 26, 2022.
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