When Lunar New Year (Tet Holiday) is coming closely, Customs Department is also managing strictly to confine smuggling and trade fraud. So we are so pleased to provide you about overview of some notable of customs regulations in 2023 based on cases Ken handed as following. Please kindly refer customs regulations we provied to ensure that you company will comply right regulations, avoid fines and always have smooth import – export activities. We hope that the provided information will be helpful to your side and we will strive to provide you useful information related to logistics in the future.
| CUSTOMS REGULATIONS | |||
| No. | Field | Circular No. | Content |
| 1 | Epe(Export processing enterprise) | Article 26 circular 35/2022/ND - CP of Government | - EPE only does not open CD with building materials, stationery. Other items must open CD. But some EPE does not open CD with the items which need to do. - EPE give to Domestics company rent machine: Must use this machine for EPE product only or have Processing contract. |
| 2 | PROCESSING CONTRACT | No 39,40,41,42 circular 69/2018/ND - CP of Government | - Time of processing contract normally is in the end of the year, so company should take notice to extend the time if needed to extend the contract period. - When hire other company do re-processing must report to customs before sending material to do re-processing and keep all documents POD. - When have new material or the material self-supply, two parties must make and mention clearly on appendix of processing contract. |
| 3 | SPOT IMPORT - EXPORT | No 35 circular 08/2015/ND - CP of Government | - Currently Customs still haven't final regulation. - Still keep the regulation as Article 35 of Decree No. 08/2015/ND - CP. |
| 4 | LABEL | No 10 circular 111/2021/ND - CP of Government | - The information on the original label of goods imported into Vietnam must be written in Vietnamese or foreign language while following customs clearance procedures: + Name of the goods; + Origin of the goods; In case of unknown origin of goods, the country from which the last stage of finishing the goods is performed; + The name or abbreviated name of the manufacturer or the entity responsible for the goods in the foreign country; - If origin label of item is not shown enough information, this information will show on shipping mark put on the package. |
| 5 | TEMPORARY IMPORT | No 15 circular 69/2018/ND - CP of Government | - Must re-turn to over sea after finish time of temporary import (Cannot do 3rd party delivery in Vietnam as before). - Or change purpose buying from shipper in oversea, then sell to other partner in Vietnam. |
| 6 | TEMPORARY EXPORT | No 17 circular 69/2018/ND - CP of Government | - The used items which in the list prohibited cannot export to repair if not in warranty time. |
| 7 | IMPORT RETURN CARGO | 1357/QĐD - TCHQ of Director General of Customs | - Company have to make sure the purpose to choose right CD code: + To repair then re-export (G13); + To sell in Domestics or destroy (A31). Some company did wrong CD code. |