Customs procedures for handling excess raw materials and supplies; scraps and waste products; Machinery and equipment rented or temporarily imported to serve processing contracts for foreign traders

  • The order of execution:
  • Step 1: Based on the forms (selling, giving, donating in the Vietnamese market; destroying in Vietnam; or transferring to perform another processing contract in Vietnam; exporting to foreign countries) according to regulations in Clause 3, Article 64 of Circular No. 38/2015/TT-BTC to carry out customs procedures according to the type of change of use purpose or on-site import and export.
  • Step 2: In case of destruction: the agency or organization shall send a document to the Customs Branch where raw materials and supplies are imported with a plan for preliminary destruction of raw materials, supplies, scraps and discarded products. Customs authorities are responsible for supervising destruction.
  • How to do it: electronically
  • Ingredients and quantity of documents:
  • Ingredient:

According to regulations for types of change of use:

  • Customs declaration as prescribed in Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;
  • License of the Ministry or sector allowing change of use purpose or export or import of goods that require a license according to regulations: 01 original copy;
  • Document of agreement with the foreign party on changing the purpose of use of goods or commercial invoice in case of transfer of ownership of goods for processed goods or borrowed goods from organizations or individuals foreign countries or contracts for purchasing and selling tax-free, non-taxable goods, temporarily imported for re-export, temporarily exported for re-import: 01 photocopy.

Or on-site import-export type:

For exported goods:

  • Export goods declaration according to the information criteria in Appendix II issued with this Circular.

In case of implementation on a paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the export goods declaration according to form HQ/2015. /Export Appendix IV issued with this Circular;

  • Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with a quantity control monitoring sheet if exported multiple times;
  • Notice of exemption from inspection or notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.

For imported goods:

  • Import goods declaration according to the information criteria in Appendix II issued with this Circular.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the imported goods declaration according to form HQ/2015. /NK Appendix IV issued with this Circular;

  • Commercial invoice in case the buyer must pay the seller: 01 copy;
  • Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for imported goods). border crossing, goods traded between the non-tariff area and the domestic market, imported goods carried by the person entering the country in their luggage): 01 photocopy;
  • Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if exported once or 01 photocopy attached with reconciliation monitoring sheet if exported many times;
  • Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.

For documents specified in Points d and dd of this Clause, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;

  • Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on paper customs declaration). . Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods;
  • Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original or document in electronic data form.
  • Quantity: 01 set
  • Resolution deadline:
  • 15 days from the date the processing contract ends or expires;
  • 30 days from the date of notification of the plan to handle excess raw materials and supplies; scraps and waste products; rented or borrowed machinery and equipment (if any).
  • Subjects carrying out administrative procedures: Organizations and individuals
  • Agencies carrying out administrative procedures:

a) Authority with decision-making authority: Customs Branch

b) Authority or person with authority or authority to implement (if any): no;

c) Agency directly implementing administrative procedures: Customs Branch;

d) Coordinating agency (if any): No

  • Results of implementing administrative procedures: handling excess raw materials and supplies; scraps and waste products; rented or borrowed machinery and equipment.
  • Fees (if any): customs fee 20,000 VND/customs declaration.
  • Name of application form and declaration form: HQ/2015/NK, HQ/2015/XK Appendix IV issued with Circular No. 38/2015/TT-BTC.
  • Requirements and conditions for implementing administrative procedures: none.
  • Legal basis of administrative procedures:
  • Article 60 of Customs Law No. 54/2014/QH13 dated June 23, 2014;
  • Article 36 to Article 41 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control custom;
  • Circular No. 38/2015/TT-BTC dated March 25, 2015 regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;
  • Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amended and supplemented a number of articles in Circular 38/2015/TT-BTC dated March 25, 2015 on customs procedures ;customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods
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