General regulations on customs procedures for export processing enterprises
Pursuant to Article 74 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, amended and supplemented […]
Processing enterprises
Export rights, import rights, and distribution rights of export processing enterprises
Circular 39/2018/TT-BTC dated April 20, 2018 amended and supplemented 74 Articles, replaced and supplemented Appendices and abolished many provisions in
Final settlement report of raw materials and accessories of export processing enterprises
Form No. 15/BCQT/GSQL according to Circular 39 ( attached form )Instructions for making tables
Procedures for buying and selling goods between two export processing enterprises
Procedures for buying and selling goods between two export processing enterprises Implementation order:
Purchasing procedures between export processing enterprises and domestic enterprises
Implementation order: Same as for on-spot export and import as prescribed in Article 86 of Circular No. 38/2015/TT-BTC, specifically:Step 1:
Procedures for scrap and waste products of export processing enterprises allowed to sell into the domestic market
Implementation sequence: Step 1: Export processing enterprises carry out export proceduresStep 2: Domestic enterprises open customs declarations of imported goods
Procedures for renting warehouses outside export processing enterprises
Procedures for renting a warehouse outside an export processing enterprise to store raw materials and products of the export processing
Right to import and export foreign invested enterprises
Pursuant to Article 2 of Circular 34/2013/TT-BCT dated December 2 , 4, 2013 regulating the exercise of export rights, import rights and