Home | OVERVIEW OF SOME NOTABLE POINTS OF CUSTOMS REGULATIONS IN 2023

CUSTOMS REGULATIONS

No.

Field

Circular No.

Content

1

EPE

(EXPORT PROCESSING ENTERPRISE)

Article 26 circular 35/2022/ND - CP of Government

- EPE only does not open CD with building materials, stationery. Other items must open CD. But some EPE does not open CD with the items which need to do.
- EPE give to Domestics company rent machine: Must use this machine for EPE product only or have Processing contract.

2

PROCESSING CONTRACT

No 39,40,41,42 circular  69/2018/ND - CP of Government

- Time of processing contract normally is in the end of the year, so company should take notice to extend the time if needed to extend the contract period.
- When hire other company do re-processing must report to customs before sending material to do re-processing and keep all documents POD.
- When have new material or the material self-supply, two parties must make and mention clearly on appendix of processing contract.

3

SPOT IMPORT - EXPORT

No 35 circular 08/2015/ND - CP of Government

- Currently Customs still haven't final regulation.
- Still keep the regulation as Article 35 of Decree No. 08/2015/ND - CP.

4

LABEL

No 10 circular 111/2021/ND - CP of Government

- The information on the original label of goods imported into Vietnam must be written in Vietnamese or foreign language while following customs clearance procedures:

+  Name of the goods;

+  Origin of the goods; In case of unknown origin of goods, the country from which the last stage of finishing the goods is performed;

+  The name or abbreviated name of the manufacturer or the entity responsible for the goods in the foreign country;

- If origin label of item is not shown enough information, this information will show on shipping mark put on the package.

5

TEMPORARY IMPORT

No 15 circular  69/2018/ND - CP of Government

- Must re-turn to over sea after finish time of temporary import (Cannot do 3rd party delivery in Vietnam as before).
- Or change purpose buying from shipper in oversea, then sell to other partner in Vietnam.

6

TEMPORARY EXPORT

No 17 circular  69/2018/ND - CP of Government

- The used items which in the list prohibited cannot export to repair if not in warranty time.

7

IMPORT RETURN CARGO

1357/QĐD - TCHQ of Director General of Customs

- Company have to make sure the purpose to choose right CD code:

+ To repair then re-export (G13);

+ To sell in Domestics or destroy (A31).

Some company did wrong CD code.