Based on the nature of the transaction of goods, the Ministry of Finance recently sent a report to the Government proposing alternative policies when customs procedures are not carried out for spot import and export activities specified at Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP as below. Case 1: The Enterprise is not an EPE company: If there happens the import – export trading under the direction of a foreign trader without presence in Vietnam, it can be converted into an EPE Company. Because according to the current Law, the exchange of goods between the domestic and EPE Company...
