|
THE
GENERAL DEPARTMENT OF CUSTOMS
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No:
07/2000/TT-TCHQ
|
Hanoi,
November 02, 2000
|
CIRCULAR
GUIDING THE IMPLEMENTATION OF CHAPTER III OF THE GOVERNMENT’S
DECREE No. 57/1998/ND-CP OF JULY 31, 1998 DETAILING THE IMPLEMENTATION OF THE
COMMERCIAL LAW REGARDING THE GOODS IMPORT, EXPORT, PROCESSING, AND SALE -
PURCHASE AGENCY ACTIVITIES WITH FOREIGN COUNTRIES
Pursuant to the February 20, 1990 Customs
Ordinance;
In furtherance of Clause 4, Article 29 of the Government’s Decree
No.57/1998/ND-CP of July 31, 1998 detailing the implementation of the
Commercial Law regarding the goods import, export, processing and sale -
purchase agency activities with foreign countries;
The General Department of Customs hereby provides detailed guidance for the
implementation of Chapter III on goods processing for foreign traders in the
above-said Decree No.57/1998/ND-CP as follows:
I. GENERAL PROVISIONS
1. Goods processing contracts signed between
Vietnamese traders and foreign traders with the contents stipulated in Decree
No.57/1998/ND-CP of July 31, 1998 of the Vietnamese Government shall serve as
basis for the customs offices to carry out the procedures for export and import
of goods and to monitor the export and import related to such processing
contracts.
The components of a processing contract
constitute an integral part of the processing contract.
In the course of performing a processing
contract, should there be any changes in or adjustments of such contract’s
terms, the Vietnamese traders who have entered into the contract shall have to
provide the customs office that monitors the processing contract with documents
on such changes or adjustments. The time limit for provision of such documents
shall be as follows: If the change in or supplement to provisions of the
processing contract relates to the import of raw materials, auxiliary
materials, supplies, borrowed machinery and/or equipment, the documents thereon
must be provided to the customs office before the import procedures are carried
out for such goods. If there is a change in the processing norm or a change or
adjustment related to the export of products, the documents thereon must be
provided to the customs office before the export procedures are carried out for
such products.
Traders signing processing contracts shall have
to strictly comply with Vietnamese law provisions on signing and performance of
processing contracts.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. The customs units that manage processed goods
and the places of inspection of processed goods for import and export.
3.1. The customs procedure clearance for a
processing contract from the stage of receiving it, the carrying out of customs
procedures for each export and/or import goods lot under such contract to the
stage of liquidating the contract must be conducted at a customs unit of the
province or city where the factory (of the concerned enterprise or another
enterprise where the processing contract is performed) or the head office (of
the concerned enterprise or a branch of the enterprise, if such branch has a separate
business registration certificate or tax registration certificate) is located.
In cases where there is no customs office in such locality, the enterprise may
choose a customs unit of another place most convenient for it to carry out the
procedures, but all procedures for one processing contract must be carried out
at the same customs unit. Other special cases shall be decided by the General
Department of Customs.
3.2. Export and/or import goods under processing
contracts for foreign countries shall be inspected at the warehouses of
enterprises or at the export/import border gates. If the goods are inspected at
the warehouse of an enterprise, the transport of export goods for which customs
procedures have been completed from the enterprises warehouse to the export
border gate and the transport of import goods from the import border gate to
the enterprise’s warehouse for customs inspection shall comply with the current
Regulation on the customs management of transport of export and import goods.
Where the goods must be inspected at the border
gate, if the customs unit that manages the processing contract is other than
the export/import border gate customs unit, the export/import border gate
customs unit shall have to inspect the goods (for import goods) or inspect and
supervise the goods actually exported (for export goods) on the basis of the
already registered customs dossier sets sent from the customs unit that manages
the processing contract together with its written request. After completing the
procedures for goods inspection or supervision of the goods actually exported,
the export/import border gate customs unit shall return 1 dossier set to the
goods owner and transfer 1 sealed dossier set via the goods owner to the
customs unit that manages the processing contract for monitoring and
liquidation.
4. Except for products paid as the processing
remuneration by the processees, all remaining processed products shall have to
be exported to the foreign processees or customers designated by the processees
(including Vietnamese customers that sign product purchase and sale contracts
with the processees).
If the processed products, after being exported
abroad, are returned together with a written notice by the processee for
reprocessing or repair, the processor shall be allowed to receive such products
for reprocessing, then have to re-export them. The reprocessing duration must
not exceed 90 days from the date the procedures for their temporary import for
reprocessing are carried out. For exceptional cases where exist plausible
reasons, extension thereof may be considered and granted by the directors of
the provincial/municipal Customs Departments.
In cases where there are plausible reasons that
it is impossible to reprocess the goods lot and the processee has a written
request for destruction thereof in Vietnam, the director of the
provincial/municipal Customs Department shall direct the inspection of each
specific case. If it is accurately determined through inspection that the goods
the enterprise asks for their destruction are those which have been temporarily
imported for reprocessing but not yet exported by the enterprise, he/she shall
consider and permit the destruction thereof as in case of discarded materials
and defective processed products.
5. Enterprises may export and import sample
goods for use as processing models. In this case, the goods samples must
clearly express through their forms that they shall be used only as models for
the product processing (for example, shoes of one side or in pair which have
been holed, products with clearly printed letters showing that they are goods
samples or, for the products without such printed letters, the processors or
customs officers must, when inspecting these goods, stamp or inscribe thereon
the words "goods sample") and the goods lots dossier sets used for
customs procedure clearance must clearly demonstrate that they are goods
samples.
The number of goods samples for one category of
goods is a single sample. Where the goods under one processing contract are
processed in different places and it is therefore necessary to have more goods
samples, the enterprise must send a written exposition thereon to the customs
office that monitors the processing contract for consideration and appropriate
settlement but the total number of samples for one category of goods shall not
exceed 5.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
II. INTERPRETATION OF A
NUMBER OF CONTENTS OF THE DECREE
1. Processors: Vietnamese traders of all
economic sectors, regardless of whether they have export and import business
enterprise registration codes or not, may process goods for foreign traders,
directly export and import machinery, equipment, raw materials, auxiliary
materials, supplies, discarded materials, defective products and processed
products under processing contracts. Enterprises established under the Law on
Foreign Investment in Vietnam may carry out processing activities according to
the provisions in Article 75 of the Government’s Decree No. 24/2000/ND-CP of
July 31, 2000.
2. Regarding processing contracts stipulated
in Article 12 of Decree No. 57/1998/ND-CP:
2.1. Processing contracts may be signed directly
or via telegraph (facsimile, telex,...).
2.2. A processing contract shall be made in
Vietnamese and English or another foreign language mutually agreed upon by the
two parties. In cases where a processing contract is made in a foreign
language, the Vietnamese enterprise must have the official Vietnamese
translation of such contract, affix its signature and stamp thereon and take
responsibility for the contents of such translation.
2.3. The payment mode stipulated in
Clause d, Article 12: Processing contracts must clearly state the payment mode:
in cash or in processed products. If the processing remuneration is paid in
processed products, the types and value of such products must be clearly
stated.
3. Regarding the trademarks and the
appellations of goods origin stipulated in Clause i, Article 12 of Decree
No. 57/1998/ND-CP: They are industrial property objects prescribed in Articles
785 and 786 of the 1995 Civil Code and Articles 6 and 7 of the Government’s
Decree No. 63/CP of October 24, 1996. The processing contracts/contractual
components must clearly state the trademarks and the appellations of goods
origin to be stuck on the products. If in the processing contracts/contractual
components the processees pledge to take responsibility for the use of the
trademarks and goods origin appellations and for the settlement of disputes
over the use thereof, the processed products shall be stuck with the trademarks
and the goods origin appellations as agreed upon in the processing
contracts/contractual components.
Where such trademarks and goods origin
appellations are identical with those already registered for protection in
Vietnam, the certificate of the Vietnam Industrial Property Office is required.
Those who have the trademarks and goods origin appellations granted with
protection deeds in Vietnam and wish to protect their interests in the field of
goods processing for foreign countries, shall have to register such deeds with
the customs units that deal with the procedures for processed goods. If they do
not make such registration, the customs offices shall not have the protection
responsibility when their trademarks and goods origin appellations are used by
others.
4. Borrowed machinery and equipment stipulated
in Chapter III of the Decree include machinery and equipment in complete sets
or in separate units, production tools (including replacement or supplement
tools) which are provided by the processees by the mode of temporary import for
re-export. Borrowed machinery and equipment in service of processing shall
comply with the provisions in the Government’s Decree No. 57/1998/ND-CP of July
31, 1998 and the customs procedures therefor shall be carried out under the guidance
at Point 2.2, Section A of Part III below.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5. The norm for the use of raw materials,
auxiliary materials and supplies (stipulated in Articles 13 and 18 of the
Decree) is the volume of raw materials, auxiliary materials and/or supplies
needed for production of a product unit.
The norm for material consumption is the
volume of raw materials, auxiliary materials and/or supplies used for
production of a product unit, but not constitute the product or a visible part
thereof.
The wastage of raw materials, auxiliary materials
and/or supplies is the volume of raw materials, auxiliary materials and/or
supplies wasted during the production process. Such wastage depends on the
quality of materials, auxiliary materials and supplies, workers’ skills,
machinery and equipment breakdowns and other causes.
6. Enterprise directors stipulated in
Article 13 shall be understood as follows:
For traders being legal persons: They are
directors of enterprises. For traders being individuals, they are the
individuals themselves. For traders being cooperation groups, they are heads of
the cooperation groups. For traders being households: They are the households’
masters.
7. Clause 2, Article 14 stipulates the import
of technologies, and export and import management: According to this stipulation,
when importing production machinery, equipment and tools, enterprises shall
have to abide by the regulations on quality control, labor safety and
regulations on specialized management (if the goods are on the list of goods
subject to specialized management).
8. The payment of processing remuneration in
processed products stipulated in Clause 2.d, Article 15 of the Decree must
ensure the following conditions:
- It must be agreed upon in processing contracts
(or in a supplementary appendix thereto).
- The value of products to be used for payment
of processing remuneration shall not exceed the value of processing charge.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The processed products used for payment of
processing remuneration shall be liable to import tax and relevant taxes.
- These products must be affixed with the name
of the country of origin: "Made in Vietnam".
III. CUSTOMS PROCEDURES
A. Undertaking processing for foreign traders
1. Procedures for receiving processing
contracts:
Within 3 working days at most before carrying
out the procedures for import of the first lot of goods for the contract, the
concerned enterprise shall have to produce the dossier to the customs office
for the completion of the contract-receipt procedures. Where there are
plausible reasons, the head of the customs office may agree to shorten this
time limit.
a/ The dossier set to be produced shall
comprise:
- The processing contract and enclosed
contractual components (if any), 2 originals and 2 translations (if the
contract is made in a foreign language).
- The business registration certificate or
investment license for foreign-invested enterprises (if they carry out the
contract-receipt procedures for the first time): 2 copies.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The certificate of the Vietnam Industrial
Property Office (in cases where the trademarks and the goods origin
appellations have been registered for protection in Vietnam): 1 original and 1
copy.
b/ The responsibilities of the customs offices
when receiving processing contracts:
- To receive processing contracts which comply
with Article 12 of the Decree.
- To affix the stamp "CONTRACT
RECEIVED" on the contracts and enclosed documents.
Within 2 working days after receiving complete
and valid dossiers, the customs offices shall have to complete the
contract-receipt procedures. After receiving a contract, the customs office
shall keep one dossier set for monitoring, which consists of 1 original
contract and enclosed contractual components (if any), and copies of other
documents.
c/ Receipt of processing contracts of
foreign-invested enterprises:
- For foreign-invested enterprises, Document No.
6487/TM-DT of November 07, 1998 of the Ministry of Trade shall be complied
with. They shall not have to register processing contracts with or seek
approval thereof from the Ministry of Trade or the body authorized by the
Ministry of Trade but shall carry out the contract-receipt procedures directly
at the customs offices.
- The dossiers of foreign-invested enterprises
must include, apart from the papers specified at Point (a) above, also a
description of the capacity of machinery and equipment.
- To be received, the processing contracts must
comply with the provisions in Article 12 of the Government’s Decree No.
57/1998/ND-CP of July 31, 1998, while the to be-processed goods thereunder must
be compatible with those inscribed in the investment licenses and their quantity
compatible with the description of the capacity of machinery and equipment.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2.1. The procedures for import of raw materials,
auxiliary materials and/or supplies (hereinafter collectively called as raw and
auxiliary materials) shall be the same as the customs procedures for import
goods prescribed in Circular No. 01/1999/TT-TCHQ of May 10, 1999. Besides, the
General Department of Customs provides additional guidance on some points as
follows:
a/ The customs dossiers to be submitted and
produced when the declaration form- registration procedures are carried out:
- Papers to be submitted:
+ The import declaration form: 3 originals,
+ The bill of lading: 01 copy,
+ The commercial invoice (original or copy): 3
copies,
+ The detailed list of goods: 1 original and 2
copies.
- The following papers shall also be submitted:
+ The quarantine registration paper (for goods
subject to quarantine): 1 original
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Papers to be produced:
+ The list of declaration forms (form 01/GC),
+ The processing contract/contractual component
related to the import of raw materials, auxiliary materials and/or supplies,
for which the customs office has completed the receipt procedures.
+ The written approval of the Ministry of Trade
if the imported raw materials, auxiliary materials and/or supplies are on the
list of goods banned or suspended by the Vietnamese State from import: 1
original for comparison with the submitted copy.
The to-be-submitted copies above only need to be
affixed with the stamp and signature of the enterprise director or deputy director,
State notarization is not required. The enterprise directors shall take
responsibility before law for the truthfulness of these copies.
b/ Method of including import declaration forms
into the list of declaration forms (according to form 01/GC):
- For every processing contract, the list of
import declaration forms must be made in two copies. The enterprise shall keep
one copy for production to the customs officers when carrying out the import
procedures for each goods lot. The customs office shall keep the other copy.
- The inclusion of declaration forms into the
lists (both the list produced by the goods owner and the list kept by the
customs office) shall be done by the customs officers at the time when they
carry out the declaration form registration procedures (or when they receive
the bills on the delivery of intermediary processed goods/bills on the delivery
of raw and auxiliary materials and/or supplies).
- The list of declaration forms must be clear,
accurate, complete and not omit any declaration form. After each inclusion of
declaration forms, the customs officers in charge of this task must sign and
clearly inscribe their full names in the designated column in the list.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
c/ Sampling of raw and auxiliary materials:
- Except for cases where sampling is impossible
due to the nature of goods (gold, silver, hides,...), in other cases, when
inspecting raw materials, auxiliary materials and/or supplies imported for
processing, the customs officers shall have to collect samples of principal raw
materials and big-value auxiliary materials for future comparison when the
procedures for export of products are carried out. Samples shall be taken by
customs officers together with the enterprises’ representatives. On such
samples or their accompanying documents, the names of raw materials and/or
auxiliary materials; title and code of the contract/contractual component;
goods category; serial number of the declaration form, quantity of
samples….must be explicitly inscribed. The customs officers and the
enterprise’s representatives must together sign and inscribe their full names
on these samples or documents. The samples shall be then sealed up together
with their accompanying documents and handed over to the enterprises for
preservation and production when the procedures for export of products are
carried out.
- If products of one processing contract are
inspected simultaneously at different places, the enterprise shall have to
anticipate this case and inform the customs office thereof so that a sufficient
number of samples shall be taken for one kind of raw material for comparison
when the goods are inspected.
- After the leadership of the customs office
that manages the processing contract signs to certify the completion of the
processing contract liquidation procedures in the processing contract
liquidation table (form No. 09/GC), the enterprise may destroy the kept samples
of raw materials and auxiliary materials of this contract.
d/ Regarding the tax policy towards raw
materials and auxiliary materials imported for the production of processed
products, the provisions in Circular No. 172/1998/TT-BTC of December 22, 1998
of the Ministry of Finance shall be complied with.
2.2. The customs procedures for machinery and
equipment borrowed in service of processing shall be as follows:
- After the termination of contracts, the temporarily
imported machinery and equipment lent by the processees in service of
processing must be re-exported back to the processees, excluding equipment and
tools which are so damaged that they become discarded materials and are
permitted for destruction in Vietnam and which are permitted by the competent
body specified at Point 11, Section A of this Part for sale or donation in
Vietnam.
- The names, types, quantities and quality of
borrowed machinery and equipment must be specified in the contracts/contractual
components.
- The customs procedures for these machinery and
equipment shall be the same as for goods lots temporarily imported for
re-export. Temporary import declaration forms must be included by the customs
officers into the list of declaration forms (form 05/GC) right at the time when
the procedures are filled in for registration of import declaration forms; the
way of inclusion shall comply with Point 2.1.b, Section A above. Machinery and
equipment lent by the processees for use in direct service of the production of
processed products (to be installed and used in workshops for production of
processed products) shall be exempt from duty. The enterprise directors shall
be responsible for using such machinery and equipment for the right purposes.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
If machinery and/or equipment get damaged in the
course of use and the enterprises wish to send them abroad for repair, the
customs units managing the processing contracts shall consider and settle these
cases and the customs procedures therefor shall be carried out as for duty-free
goods temporarily exported for re-import.
3. The export procedures for processed products:
The export procedures for processed products
shall be the same as the customs procedures for export goods prescribed in Circular
No. 01/1999/TT-TCHQ of May 10, 1999. Besides, the General Department of Customs
provides additional guidance on a number of points as follows:
3.1. The customs dossier to be submitted and
produced when the declaration form registration procedures are carried out:
- Papers to be submitted:
+ The export goods declaration form: 3
originals,
+ The detailed list of goods: 3 originals.
- The following papers must also be submitted:
+ The quota allocation document or permit of the
competent body (if the processors supply raw materials, auxiliary materials
and/or supplies on the list of goods subject to conditional export): 1 copy
stamped and signed by the enterprise director or deputy director, which shall
be submitted when the card for monitoring of subsequent deductions is issued.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
+ The list of export declaration forms (form
03/GC),
+ The quota allocation document or permit of the
competent body (if the processors supply raw materials, auxiliary materials
and/or supplies on the list of goods subject to conditional export): 1 original
for comparison with the to-be-submitted copy and for issuance of the card for
monitoring of subsequent deductions of the quota.
3.2. When inspecting the export products, the
customs officers shall compare raw material samples taken when the import
procedures are carried out for the constituent raw materials of these products.
Where the principal raw materials have gone through a treatment process before
being used for the production of products (such as wool, yarn which must be
dyed…) so their forms are not the same as when imported, the processors must
inform in writing the customs offices thereof and take responsibility before
law for using the right imported raw materials to produce the export products.
The customs offices shall base themselves on the nature of raw materials to
make the comparison, and request expertise in case of any doubt.
3.3. The method of including export declaration
forms in the list of declaration forms (form 03/GC).
For every processing contract, the list of
export declaration forms shall be made in two copies. The enterprise shall keep
one copy for production to the customs office when carrying out the export
procedures for each goods lot. The customs office shall keep the other copy.
The time and mode of inclusion of declaration forms into this list shall be the
same as prescribed for the inclusion of import declaration forms at Point 2.1.b
of Section A above.
3.4. The customs procedures for cases where
processed products are sold to Vietnamese enterprises for domestic consumption
or use as raw materials for the production of export goods and such products
are delivered in Vietnam under the designation by the processees. Basing itself
on the opinions of the Ministry of Trade in Document No. 1723/TM-DT of April
28, 1999, the General Department of Customs provides the following guidance:
The conditions for delivery and receipt of
processed products in Vietnam: Enterprises that buy processed products must
sign purchase and sale contracts with foreign sellers (being either the
processees or those who purchase goods from the processees then resell them to
the Vietnamese enterprises). Such a contract must clearly state that the goods
shall be delivered at the Vietnamese processor-enterprise (its name and
address, the goods and the processing contract under which the goods are made).
These products must be compatible with the goods lines inscribed in the
business registration certificate of the goods-purchasing enterprise and in
line with the State’s policies on the goods export and import management and
the technology import management. If the purchasers are foreign-invested
enterprises, such processed products must be among those included in the import
plan already approved by the Ministry of Trade or the body authorized by the
Ministry of Trade. On the processed products for domestic consumption, the name
of the country of origin must be clearly inscribed, i.e. "Made in
Vietnam".
The customs procedures shall be as follows:
a/ The export procedures (procedures for
delivery of goods by the processing enterprises):
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
(ii) Tasks of the customs offices that deal with
the export procedures (customs offices that manage the processing contracts):
To register declaration forms as for the export of processed products abroad,
sign for certification in Blank 47 of the current customs declaration form
HQ99-XNK (such certification is not for the goods inspection), seal up the
dossiers and transfer them via the goods owners to the customs offices that
deal with the import procedures for proceeding with the subsequent steps
prescribed at Point c below.
b/ The import procedures (procedures for goods
receipt by the purchasing enterprises):
(i) The importing enterprises: To open import
declaration forms and adhere to the goods relevant import and tax policies on
the right form of import.
(ii) Tasks of the customs offices that deal with
the import procedures: To complete the import procedures as prescribed for a
goods lot imported from abroad according to the right form (the bill of lading
is not required in the customs dossier set).
c/ The inspection of goods actually delivered:
After registering the declaration forms with the
customs offices that deal with the export procedures, the exporting enterprises
(enterprises that deliver processed goods) shall organize the delivery of goods
to the importing enterprises. The customs offices that deal with the import
procedures shall inspect the actual conditions of goods, compare the delivered
products with the samples of originally imported raw materials, take new
samples (if the goods subject to sampling), inscribe the goods inspection
results and certify the actual export of goods in the export declaration forms,
return 2 copies to the exporting enterprises, one of which shall be submitted
by the enterprises to the customs offices that deal with the export procedures
and the other shall be filed in the processing contract dossier, then inscribe
the goods inspection result and certify the actual import of goods in the
import declaration form.
- The certification of actual export of goods
must clearly state the number, date and place of registration of the import
declaration form and the place of goods delivery.
- The certification of actual import of goods
must clearly state the number, date and place of registration of the export
declaration form and the place of goods receipt; goods being the products of
the company’ under processing contract No… dated….
- Other procedural steps and tax policies shall
be complied with according to relevant regulations on each form of import.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
4.1. For cases of the same processee and
processor and the same customs unit managing the processing contracts: The
processor shall only have to send to the customs unit that monitors the
processing contract a written notice on the transfer of raw materials,
auxiliary materials, borrowed machinery and/or equipment, together with the
written agreement between the two parties. This written notice must clearly
state the names, quantities and values of raw materials, auxiliary materials,
supplies, machinery and/or equipment to be transferred from which contract to
which contract. It shall be valid like the export declaration form (for
delivery contracts) or the import declaration form (for receipt contracts).
This written notice shall be made in 4 copies.
After the customs office certifies and includes it in the list of export
declaration forms (form 03/GC) of the delivery processing contract and the list
of import declaration forms (form 01/GC) of the receipt processing contract, it
shall keep 2 copies for filing each in one contract dossier and return 2 copies
to the enterprise for filing each in one contract dossier.
4.2. For cases of the same processee and
processor with different customs units managing the processing contracts: The
procedures shall be carried out as for intermediary processed products
stipulated below. The bill form shall be the same as form 10/GC with its name
changed to "Bill on the transfer of raw materials, auxiliary materials
and/or supplies for processing" or "Bill on the transfer of borrowed
machinery and/or equipment."
In this case, the bill’s sections must be fully
filled in with the certification of the transferor’s and transferee’s customs
units according to form 10/GC above. Particularly for the certification
sections spared for the signature and stamp of the transferor’s director and
the transferee’s director, only one section need to be filled in.
4.3. For cases of the same processee but different
processors: The procedures shall be carried out as for intermediary processed
products stipulated below. The card form and its name shall be as prescribed at
Point 4.2 of this Part.
If the transferor’s customs unit is also the
transferee’s, all the card’s sections must be filled in. Particularly for the
sections spared for the signature and stamp of the transferor’s customs unit
and transferee’s customs unit, only one section need to be filled in.
4.4. For cases of different processees:
On the basis of the processing contracts already
received by the customs units and the designation by the processees, the
processors and the customs units that manage the processing contracts shall
complete the delivery and receipt procedures like the customs procedures prescribed
at Point 3.4, Section A above.
4.5. The comparison of samples and the sampling
when the procedures for transfer of raw materials, auxiliary materials from one
contract to another are carried out:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5. The procedures for delivery and receipt of
intermediary processed products as stipulated in Clause 3, Article 17 of the
Decree (applicable to both cases of the same processee and different
processees).
5.1. At this point:
- Traders delivering intermediary processed
products shall be referred to as the deliverers for short.
- Traders receiving intermediary processed
products shall be referred to as the recipients for short.
- The customs office managing the processing
contracts of the deliverer shall be referred to as the deliverer’s customs
office for short.
- The customs office managing the processing
contracts of the recipient shall be referred to as the recipient’s customs
office for short.
- Bills for delivery of intermediary processed
products shall be referred to as intermediary bills for short.
5.2. In principle, the transfer of intermediary
processed products shall be managed by the customs offices, but the customs
offices shall not directly handle the procedures for the delivery and receipt
of goods. On the basis of the written designation by the processees, the
concerned enterprises shall organize by themselves the goods delivery and
receipt according to the steps stipulated below. The directors of the
delivering enterprises and receiving enterprises shall take responsibility
before law for the delivery and receipt of products of the right types, names,
specifications, qualities as declared in the intermediary bills. These products
must be made of the raw and auxiliary materials for which the deliverers have
completed the import procedures with the right quantities, weights or volumes
as declared in the intermediary bills.
5.3. The implementation steps:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/ Step 2: The recipient, after receiving in
full the products, making certification and putting its signature and stamp on
all 4 intermediary bills above, shall produce and register such bills with the
recipient’s customs office.
c/ Step 3: The recipient’s customs office shall
receive the 4 intermediary bills, give its certification with the signature and
stamp of its leadership on these bills.
After giving its certification on all the 4
above-said bills, the recipient’s customs office shall return 3 of them to the
recipient and keep one bill together with the processing contract under which
the intermediary processed products are used.
The recipient shall keep one bill together with
the processing contract and hand over two others to the deliverer.
d/ Step 4: The deliverer shall, after receiving
back from the recipient 2 intermediary bills with full certifications of the
recipient and the recipient’s customs office, have to produce them to the
deliverer’s customs office. The deliverer’s customs office shall give its certification,
signature and stamp on such 2 intermediary bills, keep one bill together with
the processing contract and return the other to the deliverer for filing with
the processing contract.
The signatory and stamp of the deliverer’s
customs office shall be as prescribed for those of the recipient’s customs
office.
5.4. These intermediary bills shall be
considered vouchers for future liquidation of the processing contract. For the
deliverers, only bills with full certifications, signatures and stamps of the
above-said 4 parties shall be valid for contract liquidation. For the
recipients, only bills with full certifications of 3 parties (excluding the
deliverer’s customs office) shall be valid for contract liquidation. The
enterprise directors of the deliverer and the recipient shall take
responsibility before law for the legality and truthfulness of the delivery and
receipt of intermediary processed products and of these bills.
5.5. For the intermediary processing in case of the
same domestic partner but different foreign partners, on the basis of the
designation by the processees, the processor- enterprise shall only have to
send a report to the customs office on such intermediary processing. This
report must clearly state the names, quantity and value of delivered products.
It shall be made in 4 copies with the customs office’s certification, of which
2 copies shall be kept by the customs office together with the 2 contracts, 2
others shall be returned to the enterprise for filing together with the 2
contracts.
Such written report shall be valid for contract
liquidation.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The enterprises that undertake the processing
for foreign traders may hire other Vietnamese traders to perform the processing
and take responsibility before law for this hired processing. The customs
offices shall not carry out the procedures for hired processing.
The enterprises that have signed processing contracts
with foreign traders shall have to carry out by themselves the export, import
and processing contract- liquidation procedures with the customs offices,
fulfill other obligations related to the processing contracts and take
responsibility before law for the signing and performance of such processing
contracts.
7. The procedures for re-export of processing
raw materials, auxiliary materials and/or supplies:
In the course of performing processing
contracts, at the requests of the processees, the processors may re-export raw
materials, auxiliary materials and supplies back to the processees.
The customs procedures therefor shall be the
same as those for the export of a lot of processed goods. Apart from the
dossier set as required for a lot of export processed goods, a copy of the
processee’s re-export request (stamped for certification by the
processor-enterprise) and the enterprise’s written request clearly stating the
import declaration form of the to-be re-exported goods lot, enclosed with a
copy of such declaration form, must be also submitted. The customs office that
deals with the re-export procedures shall have to compare the to-be re-exported
raw materials, auxiliary materials and supplies with their kept samples which
are taken upon their import.
8. The customs procedures for reprocessed
products:
The customs offices that manage the processing
contracts shall have to deal with the export, import and management procedures
until all the reprocessed products are re-exported. When the import or export
procedures are carried out, customs declarations shall be registered in the
form of temporary import for reprocessing or re-export for reprocessing (using
the blank under section 15 of declaration form HQ99-XNK). Declaration forms for
import for reprocessing or export for reprocessing shall be separately managed,
not included in the list of declaration forms (form 01/GC and form 03/GC).
9. The customs procedures for raw materials and
auxiliary materials supplied by the processors themselves in service of
processing contracts:
9.1. Conditions for the supplied raw materials,
auxiliary materials and supplies:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Their norms must be formulated as for raw
materials, auxiliary materials supplied by the processee.
- It must be agreed in the processing
contract/contractual component upon the names, types and quantities of raw
materials, auxiliary materials to be supplied by the processor.
9.2. Supplying mode:
- The processors directly import raw materials,
auxiliary materials from abroad under foreign trade contracts for production of
the processed products.
- The processors purchase processing raw
materials, auxiliary materials on the Vietnamese market (except for cases where
they are entitled to the on-the-spot export and import regime).
9.3. The customs procedures:
a/ For cases where raw materials and auxiliary
materials are purchased on the Vietnamese market: The customs offices shall not
carry out procedures for this purchase but when liquidating their processing
contracts, the enterprises must make a list of raw materials and auxiliary
materials of this type so that the customs offices can calculate the export tax
thereon (if any). If raw materials and auxiliary materials purchased on the
Vietnamese market are on the list of goods items banned from export, the
written permission of the Ministry of Trade is required; if they are on the
list of goods subject to conditional export, the permit of the competent body
is required and the scope of such permit (quantity, value) must be strictly
complied with.
When carrying out the export procedures for
processed products made of raw materials and auxiliary materials purchased on
the Vietnamese market, the enterprises must make a written exposition on the
use of these raw materials and auxiliary materials to the customs offices that
deal with the export procedures so that the latter can monitor and make later
deductions of the enterprises
limits or quotas (if raw materials and auxiliary materials subject to limits or
quotas).
b/ For cases where raw materials and auxiliary
materials are directly purchased from abroad by the processors in service of
the processing contracts:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The time limit for payment of tax on raw
materials and auxiliary materials imported in the form of import for exports
production shall be 275 days as prescribed in Circular No. 172/1998/TT-BTC of
December 22, 1998 of the Ministry of Finance.
- When exporting products under the processing
contracts, which are made of raw materials and auxiliary materials imported in
this form, the processor-enterprises shall make a written exposition to the
customs offices that deal with the procedures therefor, clearly stating the use
of raw materials and auxiliary materials (with their names, quantities…) imported by the enterprises
themselves in the form of import for exports production under import
declaration forms No. ..
This written exposition shall be filed together with the export declaration
form. The export declaration forms shall be registered as prescribed for the
form of export processing, with blank 39 of the declaration form HQ99-XNK to be
inscribed with: "with the use of raw materials and auxiliary materials of…
type, under declaration form No…for import for exports production."
- The norms of the processing contracts, written
expositions, export processing declaration forms shall be used as vouchers for
liquidation of the processing contracts and the import declaration forms for
raw materials and auxiliary materials imported in the form of import for
exports production.
After the processed products made of raw
materials and auxiliary materials imported in the form of import for exports
production have been actually exported, the declaration forms for import for
exports production shall be liquidated and their tax-related issues shall be
settled.
c/ When carrying out the procedures for
liquidation of the processing contracts/contractual components, the enterprises
must list all raw materials and auxiliary materials already supplied for the
processing contracts/contractual components in Table 07/GC.
10. The procedures for liquidation and
settlement of the processing contracts according to Article 18 of the Decree:
10.1. The bases for settlement of processing
contracts shall be as prescribed in Clause 2, Article 18 of the Decree.
In cases where the norms inscribed in a
processing contract are only temporarily calculated, the readjustment thereof
must be agreed upon by the two parties to the processing contract in an
contractual component thereto and must be declared to the customs office before
the procedures for export of products thereunder are carried out. In this case,
the customs office shall not regard such a violation and the readjusted norms
shall serve as basis for liquidation of the processing contract.
If the processing contract/contractual component
does not specify the norms on material consumption and wastage, such norms are
considered having been included in the norms on the use of raw materials,
auxiliary materials and supplies for processing.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
When the enterprises register such norms with
the customs offices, they must enclose the table of norms with a description of
the products’ parameters
related to the determination of these norms or the products’ technical drawing stamped for
certification by their directors. They are not required to produce product
samples.
In the course of processing-contract
performance, the customs offices shall not inspect the norms of each goods
category. But when there are evidences showing that the norms stated in the
processing contracts/contractual components and declared to the customs offices
are inaccurate or untruthful, they shall inspect such norms and may even apply
the inspection measure after the release of goods as prescribed in Clause 2,
Article 10 of the Government’s
Decree No. 16/1999/ND-CP of March 27, 1999 stipulating the customs procedures,
customs supervision and customs fees. If violations are detected, the
enterprise directors shall be handled according to law provisions.
10.2. The liquidation dossier shall comprise:
- The processing contract and its contractual
components;
- The list of declaration forms of imported raw
materials, auxiliary materials and supplies (including the bill or document for
delivery of intermediary processed products and the bill or written notice on
the delivery of processing raw materials, auxiliary materials and/or supplies)
enclosed with such declaration forms, bill or written notice (form 01/CG);
- The sum-up list of imported raw materials,
auxiliary materials and supplies (including raw materials being intermediary
processed products, raw materials, auxiliary materials and/or supplies
transferred from another processing contract, form 02/GC).
- The list of declaration forms of export
processed products (including the bill for delivery of intermediary processed
products), enclosed with such declaration forms and bill (form 03/GC).
- The sum-up list of the processed products
already exported (form 04/GC).
- The list of declaration forms of imported
machinery and equipment (including the bill or written notice on the transfer
of machinery and equipment from another contract), enclosed with such
declarations, bill or written notice (form 05/GC).
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The list of raw materials, auxiliary materials
and supplies provided by the processor (form 07/GC).
- The sum-up list of raw materials, auxiliary
materials and supplies already used for the production of export products (form
08/GC).
- The written liquidation of the processing
contract (form 09/GC). The enterprise must clearly state therein the form of
handling surplus raw materials and auxiliary materials (if any).
10.3. The liquidation time limit:
- Within 3 months after the termination of a
processing contract, the processor shall have to complete the contract
liquidation with the customs office (including the handling of surplus raw
materials, auxiliary materials and materials, temporarily imported machinery
and equipment, discarded materials and defective products). Processing
contracts with a term of over one year must be divided into small contractual
components with a performance term not exceeding one year. The time limit for
liquidation of a processing contract’s
contractual components shall be the same as for liquidation of processing
contracts. Any surplus raw materials and auxiliary materials after the
liquidation of one contractual component may be used for the next component of
the processing contract.
Past that time limit, if the enterprises fail to
complete the contract liquidation without plausible reasons accepted by the
leader of the customs office managing the processing contracts, they shall be
sanctioned for administrative violations in the field of customs as prescribed
in Article 12c amending and supplementing Article 12 of the Government’s Decree No. 16/CP of March 20,
1996 (of the Government’s
Decree No. 54/1998/ND-CP of July 21, 1998).
- Within 10 working days after receiving the complete
contract liquidation dossiers submitted by the enterprises, the customs offices
must complete the contract liquidation.
11. The competence to handle surplus raw
materials, auxiliary materials and supplies as well as temporarily imported
machinery and equipment in service of processing after the termination of
contracts:
11.1. The customs offices may permit:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Their transfer to other processing contracts;
- Destruction of discarded materials and
defective products in Vietnam;
- Sale or donation in Vietnam of raw materials,
auxiliary materials, supplies; machinery and/or equipment, which have been lent
by the processees in service of the processing contracts and are not on the
lists of goods banned or suspended from import or subject to conditional
import.
11.2. The cases where the approval of the
Ministry of Trade is required (as stipulated in Clause 3, Article 18 of the
Decree) include: Sale and donation in Vietnam of raw materials, auxiliary
material and supplies; machinery and equipment, which have been lent by the
processees in service of the processing contracts and are on the lists of goods
banned or suspended from import or subject to conditional import.
12. The procedures for destruction of discarded
materials and defective products (stipulated in Clause 4, Article 18 of the
Decree):
12.1. The discarded materials and defective
products mentioned at this point are construed as follows:
- Discarded materials are raw materials, auxiliary
materials and supplies discarded in the production, processing or preservation
process due to their failure to meet the quality requirements for use as raw
materials for the production of products; are machinery, equipment and tools
which are damaged or worn out so seriously that they can no longer be used to
produce the products.
- Defective products are products which fail to
meet the technical standards required by the processees.
12.2. The destruction procedures:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The enterprise shall organize by itself the
destruction under the supervision of at least two supervisors sent by the
customs office that monitors the processing contract so as to ensure that the
to-be destroyed raw materials and auxiliary materials originate from the raw
materials and auxiliary materials imported under the processing contract as
declared by the enterprise and that they are actually destroyed. A record
confirming the destruction result must be made, affixed with the signature and
stamp of the director of the enterprise having the destroyed materials,
signatures and full names of the customs officers supervising the destruction
and other persons designated by the enterprise’s
director to participate in supervising the destruction. In cases where the
destruction may affect the environment, the enterprises shall have to obtain
the consent of the environment management agency before proceeding with the
destruction. If the environment agency does not permit the destruction in
Vietnam, the enterprises shall have to re-export discarded materials and
defective processed products back to the processees.
- The to-be destroyed discarded materials and
defective processed products shall not be subject to expertise. The
processor-enterprises shall take responsibility before law and the processees
for the to be-destroyed discarded materials and defective processed products.
- Discarded materials and defective processed
products which have been completely destroyed (it is impossible to use them for
other purposes) shall be exempt from tax.
For discarded materials and/or defective
processed products of metal origin (for example, discarded materials being
machinery, equipment, products made of metal…),
which cannot be completely destroyed and now become discarded metal wastes in
the form of raw materials usable for other purposes, the enterprises must pay
import tax and other relevant taxes on the type of destroyed discarded
materials.
13. The procedures for donation of machinery,
equipment, raw materials, auxiliary materials, supplies, discarded materials
and defective products as stipulated in Clause 5, Article 18 of the Decree:
The donees shall have to carry out the import
procedures at the customs offices that monitor the processing contracts, and to
pay import tax (if any). The tax calculation price shall be determined on the
basis of the actual value of the goods at the time the procedures for reception
of donated goods are carried out. The dossier for customs procedure clearance
shall comprise:
- The customs declaration forms (the
non-commercial goods declaration form): 3 copies.
- The processee’s
written paper on the donation;
- The written approval of the Ministry of Trade
(if the donated goods are on the list of goods banned or suspended from import
or subject to conditional import).
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
After the customs procedures for the donated
goods lot are completed, 1 customs declaration form shall be returned to the
donee, 1 kept together with the processing contract with donated goods and 1 handed
over to the processor-enterprise for filing with the processing contract.
For goods donated for charity purposes, the tax
exemption therefor shall be considered and settled on the case-by-case basis by
the Ministry of Finance according to the provisions at Point 4, Section II,
Part D of Circular No. 172/1998/TT-BTC of December 22, 1998 of the Ministry of
Finance. To be exempt from tax, the donees of charity goods must send an
application therefor to the Ministry of Finance. When dealing with the goods-receipt
procedures, if there is a written approval of tax exemption by the Ministry of
Finance, the customs office shall not collect tax; if not, the customs office
shall collect tax as for other donated objects.
14. The customs procedures for the sale of
surplus raw materials, auxiliary materials, borrowed machinery and equipment
after termination of processing contracts:
14.1. The dossier for customs procedure
clearance shall comprise:
- The written approval of the Ministry of Trade
(if the goods are on the list of goods banned or suspended from import or
subject to conditional import).
- The customs declaration form: 3 copies.
If the enterprises purchase such raw materials,
auxiliary materials, supplies, machinery and/or equipment for domestic consumption,
they shall register declaration forms as for non-commercial goods.
If the enterprises purchase such raw materials,
auxiliary materials, machinery and/or equipment for use as raw materials for
the production of export goods, they shall register declaration forms as for
goods imported for exports production.
14.2. Tax calculation prices: shall be
determined on the basis of the actual value of goods at the time they are
permitted for domestic consumption.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Vietnamese traders of all economic sectors
may order the overseas processing of goods for export in accordance with the
laws of Vietnam and the foreign country where the goods processing is ordered.
Where the processed products are to be imported back into Vietnam, they must
meet the conditions stated in Clause 1, Article 19 of Decree No. 57/1998/ND-CP.
Besides, the enterprises shall be allowed to order only the processing of the
production phases, which have not yet been performed by Vietnam or have been
performed but with the quality being below the requirements. The determination
of this criterion shall be based on the lists announced every year by the
specialized ministries, if these lists are not available yet, the enterprises
must obtain written certifications of this matter from such specialized
branch-managing ministries.
The use of trademarks and goods origin
appellations shall comply with the law provisions of the country where the
processing is undertaken. If the processed products are to be imported back
into Vietnam, they must comply with the provisions of Vietnamese legislation on
protection of industrial property rights and submit to the control in this
field like other goods imported from abroad into Vietnam.
2. The procedures for receiving contracts on
ordering the overseas goods processing:
The procedures for receiving
contracts/contractual components on ordering the overseas goods processing must
be carried out at the customs offices. At least 3 working days before the
procedures for export of the first goods lot under the processing contract are
carried out, the Vietnamese enterprise that orders the overseas processing
shall have to produce the processing contract to the customs office. For cases
with plausible reasons, the head of the customs unit that deals with such
procedures may agree to shorten this time limit.
a/ The dossier set to be produced shall
comprise:
- The processing contract and enclosed
contractual components (if any): 2 originals.
- The business registration certificate (if the receipt
procedures are carried out for the first time): 2 copies.
- The written approval of the Ministry of Trade
or the competent State management body (if the goods exported for ordered
processing are on the list of goods banned from export and the export of which
must be permitted in writing by the Ministry of Trade or the competent State
management body): 1 original and 1 copy.
- The document of the specialized ministry
(certifying the processing phase ordered abroad is the production phase which
has not yet been performed in Vietnam or has been performed in Vietnam but with
the quality being below the requirements; or the agreement of the specialized
ministry, if the goods exported for ordered overseas processing and the
products to be imported back into Vietnam are subject to permission of the
specialized body): 1 original and 1 copy.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- To receive the processing contracts which
comply with the provisions in Article 12 of the Decree and meet the conditions
stated at Point a, Section B above.
- To affix the stamp "CONTRACT
RECEIVED" onto the contract and its enclosed documents.
Within 4 working hours after receiving the
complete and valid dossiers. the customs offices shall have to complete the
above-said procedures for receipt of processing contract. After receiving them,
they shall keep 1 dossier set for monitoring, which comprises 1 original
contract and enclosed contractual components (if any), and the copies of other
documents.
3. The procedures for export of machinery,
equipment, raw materials, auxiliary materials and supplies:
a/ For machinery and equipment: they shall have
to go through the customs procedures and comply with the export and import
policy like goods temporarily exported for re-import but shall not be liable to
tax.
b/ For raw materials, auxiliary materials and
materials: their declaration forms shall be registered as prescribed for goods
exported for processing. When inspecting them, goods inspectors must take and
keep samples of principal raw materials and big-value auxiliary materials in
cases where samples can be taken. The way of sampling shall be as prescribed at
Point 2.1.c, Section A above.
4. The import procedures:
a/ The procedures for import of machinery,
equipment, surplus raw materials, auxiliary materials and supplies:
- For machinery, equipment, surplus raw
materials, auxiliary materials and supplies which have been exported from
Vietnam in service of the processing, if they are imported back into Vietnam,
they shall go through the import procedures like goods lots
temporarily-exported for re-import and shall not be liable to tax. For surplus
raw materials and supplies, when the procedures for their re-import are carried
out, they must be compared with their samples taken when the procedures for
their export are carried out.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/ The procedures for import of processed goods:
their declaration forms shall be registered as prescribed for goods imported
for processing. When inspecting them, customs inspectors must compare the
constituent raw materials and auxiliary materials of the products with the kept
raw material and auxiliary material samples taken when the procedures for their
export are carried out.
5. The liquidation of processing contracts:
The liquidation dossiers and procedures shall
comply with the provisions at Point 10, Section A, Part III above.
IV. HANDLING OF VIOLATIONS
All acts of violating the provisions in Decree
No. 57/1998/ND-CP mentioned above and in this Circular shall, depending on
their seriousness, be handled according to the Decree on handling
administrative violations in the field of State management over customs and
other relevant law provisions or be examined for penal liability as prescribed
by law.
V. IMPLEMENTATION ORGANIZATION
1. This Circular takes effect 15 days after its
signing and replaces Circular No 03/1998/TT-TCHQ of August 29, 1998 of the
General Department of Customs and its relevant guiding documents.
2. Once every six months, the
provincial/municipal Customs Departments that manage processed goods shall
report to the General Department of Customs on the implementation of this
Circular.
3. The heads of the departments under the
General Department of Customs; the directors of the provincial/municipal
Customs Departments, the principal of the Customs College, the concerned
organizations and individuals shall have to organize the implementation of this
guiding Circular.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Dang Van Tao
THE
LIST
OF GUIDING DOCUMENTS OF THE GENERAL DEPARTMENT OF CUSTOMS,
WHICH ARE REPLACED BY CIRCULAR No. 07/2000/TT-TCHQ OF NOVEMBER 2, 2000
Ordinal
number
Form of
document
Serial
number, code
Date of promulgation
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Note
1.
Circular
03/1998/TT-TCHQ
29/8/1998
Guiding the implementation of Chapter III
(processing with foreign countries) of the Government’s
Decree No. 57/1998/ND-CP of July 31, 1998
2.
Official dispatch
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3/10/1998
Registering the processing contracts of
foreign-invested enterprises
3.
Official dispatch
4201/TCHQ-GSQL
16/11/1998
Further explanning a number of points of Circular
No. 18/1998/TT-BTM and Circular No. 03/1998/TT-TCHQ
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Official dispatch
4719/TCHQ-GSQL
17/12/1998
Ordering the overseas processing
5.
Official dispatch
95/TCHQ-GSQL
16/1/1999
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
6.
Official dispatch
1270/TCHQ-GSQL
10/3/1999
Destroying the processing discarded materials
and/or faulty products
7.
Official dispatch
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
30/3/1999
Explaining a number of points of Circular No.
03/TT-TCHQ
8.
Official dispatch
2559/TCHQ-GSQL
13/5/1999
Settling the problems in export processing
products
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.