Official Dispatch 3735/TCHQ-TXNK in 2023 on goods imported from bonded warehouses for export production issued by the General Department of Customs

  To: – Thanh Hoa Provincial Customs Department, Kien Giang Provincial Customs Department, Long An Provincial Customs Department.

General Department of Customs received official dispatch No. 744/HQTH-NV dated April 18, 2023 from Thanh Hoa Provincial Customs Department, No. 560/HQKG-NV dated April 8, 2023 from Kien Giang Provincial Customs Department, No. 2131/HQLA-NV dated November 9, 2022 of the Customs Department of Long An province reporting problems with goods imported for export production but stored in bonded warehouses by foreign traders and then imported into the domestic market from bonded warehouses to produce goods. export goods. Regarding this issue, the General Department of Customs has the following opinion:

1. Regarding the recommendations of the Customs Department of Thanh Hoa province, the Customs Department of Kien Giang province, the Customs Department of Long An province proposed to guide customs procedures and tax policies for imported goods for export and production from bonded warehouses. into the domestic market (previously the goods originated as imported goods for processing and export production of domestic enterprises)

The General Department of Customs issued Official Dispatch No. 4826/TCHQ-GSQL dated November 14, 2022 guiding customs procedures and tax policies for exported goods sent to bonded warehouses and then imported back into the domestic market. from bonded warehouses (previously, export goods originated from imported goods for processing and export production of domestic enterprises). Customs Departments shall base their implementation on the above guidance document.

2. Regarding the proposal of Thanh Hoa Provincial Customs Department, the General Department requested the General Department to consider the proposed amendment Point h, Clause 2, Article 12 of Decree No. 134/2016/ND-CP is amended and supplemented in Clause 6, Article 1 of Decree No. 18/2021/ND-CP and related regulations in the direction of tax exemption for On-site raw materials and products are sent to bonded warehouses for import back to the domestic market to produce goods and then export them

The General Department of Customs acknowledges the above recommendation and will study it to report to competent authorities when developing, amending and supplementing legal documents.

In the immediate future, the General Department of Customs has attached official dispatch No. 1320/TCHQ-TXNK dated April 15, 2022 on on-site imported goods for export production for Thanh Hoa Provincial Customs Department to study and implement according to regulations. current regulations.

The General Department of Customs notifies Thanh Hoa Provincial Customs Department, Kien Giang Provincial Customs Department, and Long An Provincial Customs Department to know and implement./.