Headlines 23/08/2018 11:15 SA

Handling difficulties arising from customs procedures for goods processed for export

Hoài Thương

On August 15, 2018, the General Department of Vietnam Customs has issued the Official Dispatch No. 4787/TCHQ-TXNK on handling of difficulties arising in the Decree No. 59/2018/ND-CP and the Circular No. 39/2018/TT-BTC dated April 20, 2018.

According to this document, export processing activities should take into consideration the followings:

- Even if enterprises importing goods for manufacturing of exported goods outsource the processing service satisfying regulations laid down in Clause 48 Article 1 of the Circular No. 39/2018/TT-BTC they will not be eligible for import duty exemptions (as provided in Clause 2 Article 12 of the Decree No. 134/2016/ND-CP); 

- Regarding the declaration of Harmonized Tariff Schedule codes of goods in the processing sector:

+ Tariff Schedule Code B30 is applied to entities not subject to import duties; if this tariff schedule code is declared, the data field "duty rate" will remain blank; 

+ Tariff Schedule Code B01 is the code intended for preferential import; if this code is declared, the duty rate will follow the preferential import tariff schedule.

For more details, please read the Official Dispatch No. 4787/TCHQ-TXNK in 2018.



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