1. What are customs procedures for export processing enterprises?
First of all, an export processing enterprise is an enterprise specializing in the production of export goods, providing services for the production of export goods and export activities that is established and operates in accordance with the Government's regulations on export processing enterprises. .
At the same time, customs procedures are tasks that customs declarants and customs officers must perform according to the provisions of the Customs Law for goods and means of transport.
So it can be simply understood Customs procedures for export processing enterprises lThis is something that businesses specializing in producing exported goods declare to customs and customs officials carry out according to the law.
2. Customs clearance documents for export processing enterprises
Document components include:
- Summary table of imported, exported and inventory production goods: submit 02 originals
- Report summarizing the quantity of consumer goods imported and purchased from the domestic market by export processing enterprises: 01 electronic copy, in case of necessity, 01 copy in paper form is required.
- Product export declaration: 01 electronic copy, in case of necessity, 01 copy in paper form is required.
3. Customs procedures for export processing enterprises
3.1. Goods imported and exported from abroad
In case of directly importing goods: export processing enterprises carry out procedures according to regulations for imported goods according to goods purchase and sale contracts, except for tax declaration and declaration of relevant information of the goods list. Tax exemption on the System.
In case the contractor directly imports goods for an export processing enterprise: based on danh imported goods item
Imports are registered by export processing enterprises, contractors carry out procedures according to regulations for imported goods under goods purchase and sale contracts, except for tax declaration and declaration of relevant information of the list of exempt goods. Tax on the System.
For goods exported abroad by export processing enterprises: carry out customs procedures for export processing enterprises according to regulations for goods exported under goods purchase and sale contracts, except for tax declaration and calculation;
3.2. Processed goods: 
For goods hired by export processing enterprises from domestic enterprises Local processing, domestic enterprises carry out customs procedures according to regulations on processing goods for foreign traders;
For goods processed by export processing enterprises for domestic enterprises, domestic enterprises shall carry out customs procedures according to regulations on ordering goods to be processed abroad.
4. Time to handle customs procedures for export processing enterprises
The customs authority receives, registers, and checks customs documents immediately after the customs declarant submits and presents the customs documents.
After the customs declarant fully implements the requirements to carry out customs procedures for export processing enterprises, the time limit for customs officers to complete document inspection and physical inspection of goods and means of transport is are specified as follows:
- Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents.
- Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority.
- In case the shipment has a large quantity, many types or the inspection is complicated, the head of the customs office where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is Maximum no more than 02 days
- Inspection of means of transport must ensure timely loading and unloading of exported and imported goods, exit and entry of passengers and ensure customs inspection and supervision.
- Customs authorities carry out customs procedures for export processing enterprises on holidays, days off and outside working hours to ensure timely loading and unloading of exported and imported goods, and the exit and entry of goods. passengers, means of transport or based on the request of the customs declarant and in accordance with the actual conditions of the customs operating area.
5. Frequently asked questions
How are export processing enterprises understood?
Pursuant to Clause 10, Article 2 Decree 82/2018/ND-CP stipulates as follows:
“Article 2. Interpretation of terms
- Export processing enterprises are enterprises established and operating in export processing zones or enterprises specializing in manufacturing products for export operating in industrial parks or economic zones.
Export processing enterprises not located in export processing zones are separated from outside areas according to regulations applicable to non-tariff zones in the law on export tax and import tax.
Do export processing enterprises need to carry out customs procedures when importing goods from domestic enterprises?
Pursuant to Article 74 of Circular 38/2015/TT-BTC amended by Clause 50, Article 1 of Circular 39/2018/TT-BTC
Only when all taxes have been paid and the import goods management policy has been fully implemented according to regulations such as imported goods without benefits and policies applicable to export processing enterprises, when exchanging , buying and selling these goods with domestic businesses does not require customs procedures.
Thus, export processing enterprises do not need to carry out customs procedures, but domestic enterprises still have to carry out customs procedures according to the provisions of Article 76 of Circular 38/2015/TT-BTC amended by Clause 52, Article 1 of the Circular. 39/2018/TT-BTC.
Can a domestic enterprise selling goods to an export processing enterprise be charged VAT of 0%?
Tax rate 0% for exported goods and services; Construction and installation activities abroad and in non-tariff zones; international transport; Goods and services are not subject to VAT when exported.
Goods sold into non-tariff zones according to the Prime Minister's regulations and goods sold to duty-free shops will be subject to the tax rate of 0%.
Except for cases where the 0% tax rate specified in Clause 3 above does not apply.
Depending on the item sold, it can be determined whether you are entitled to VAT of 0% or not. Please learn more for detailed information.
If an export processing enterprise wants to sell goods domestically, do they have to go through procedures to change the purpose of use of the goods?
Clause 2, Article 74 of Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC) stipulates:
– Goods imported by export processing enterprises from foreign countries have paid all taxes and have fully implemented import goods management policies according to regulations such as imported goods that do not enjoy the regime and applicable policies. For export processing enterprises, when exchanging and buying and selling these goods with domestic enterprises, they do not have to go through customs procedures.
