Procedures for returning raw materials, supplies, machinery, and equipment temporarily imported for processing to foreign traders during the implementation of processing contracts

  • The order of execution:
  • Step 1: Enterprises carry out customs procedures to export and return raw materials and supplies, and import rented machinery and equipment to perform processing contracts for foreign traders.
  • Step 2: Information on the customs declaration is automatically checked by the System to evaluate the conditions for accepting customs declaration registration. In case of customs declaration on paper customs declaration, customs officers will check the conditions for registering the declaration and documents in the customs dossier.
  • Step 3: Based on the customs inspection decision automatically notified by the System, the processing is carried out: Accept the customs declaration information and decide to clear the goods.
    Check relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the national single-window information portal to decide on customs clearance of goods or physical inspection of goods. to decide customs clearance.
  • Step 4: Customs clearance of goods.
  • How to do it: electronically
  • Ingredients and quantity of documents:
  • Components:
    – Customs documents for equipment, machinery, construction vehicles, molds, samples temporarily imported for re-export:
    + Customs declaration according to the form issued by the Ministry of Finance;
    + Transport documents in case of goods transported by sea, air or rail: 01 photocopy;
    + Import license, document notifying specialized inspection results according to relevant laws: 01 original copy.
    – Customs records for equipment, machinery, construction vehicles, molds, samples temporarily exported – re-imported:
    + Customs declaration according to the form issued by the Ministry of Finance;
    + Export license, document notifying specialized inspection results according to relevant laws: 01 original copy.
  • Quantity: 01
    – Processing time: The time limit for temporary import – re-export, temporary export – re-import is carried out according to the agreement between the trader and the partner and registration with the customs authority.
    – Subjects carrying out administrative procedures: Organizations and individuals.
  • Agency implementing administrative procedures:
    a) Agency with decision-making authority: Customs Branch
    b) Agency 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 administrative procedures: Customs clearance of imported goods.
  • Fees (if any): customs fee 20,000 VND/customs declaration.
  • Name of application form, declaration form: Customs declaration according to regulations in Circular No. 38/2015/TT-BTC.
  • Requirements and conditions for implementing administrative procedures: none.
  • Legal basis of administrative procedures:
    • Customs Law No. 54/2014/QH13 dated June 23, 2014;
    • Article 25, Article 26, Article 50 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 and supervision , customs control;
      • 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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