On 8th August 2023, The General Department of Customs has issued Official Letter 4146/TCHQ-GSQL 2023 to answer questions of Associations and Enterprises related to on-the-spot export and import after issuing Official Letter 2588/TCHQ-GSQL 2023.
Based on the provisions of the Commercial Law, the Law on Foreign Trade Management, and the transactional nature of the goods, the exported or imported goods must be brought out/into the Vietnamese territory or brought out/into the customs area. But to on-the-spot export and import activities, goods are bought and sold within the domestic market and there is no movement of goods out of the border of Vietnam. So, this is essentially a domestic trading activity.
Therefore, in Point c, Clause 1, Article 35 of Decree No. 08/2015/ND - CP stipulating trading company in Vietnam selling to Customer at oversea but delivery to other Vietnam Company (Company at oversea has capital in other company or have Subsidiaries in Vietnam), the customs don’t open CD and converted into domestic trading activities.
In conclusion, the proposal of the Associations and Enterprises to keep the provisions at Point c, Clause 1, Article 35 of Decree No. 08/2015/ND - CP is inconsistent with Commercial Law, the Law on Foreign Trade Management and the nature of this transaction.
When removing customs procedures for purchase and sale goods activities stipulated at Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP, Enterprises will reduce one administrative procedure in trading activities and thereby also contribute to reducing costs for Enterprises.
About complaints and difficulties of Associations and Enterprises related to on-the-spot export nd import activities, the General Department of Customs will study during the implementation of the amendment to Article 35 of Decree 08/2015/ND - CP and will notify the Associations and Enterprises to know.