Procedures for buying and selling goods between export processing enterprises and domestic enterprises

– Coordinating agency (if any): No

As for on-spot export and import as prescribed in Article 86 of Circular No. 38/2015/TT-BTC, specifically:

* For imported goods:

– Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the imported goods declaration according to form HQ/2015. /NK Appendix IV issued with Circular No. 38/2015/TT-BTC;

– Commercial invoice in case the buyer must pay the seller: 01 copy;
– Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for goods imported through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by the person entering the country as luggage): 01 photocopy;

– Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if exported once or 01 photocopy attached with reconciliation monitoring sheet if exported many times;
– Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.

For documents specified in Points d and dd of this Clause, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;
– Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on paper customs declaration). ). Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods;
– Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in the form of electronic data.

* For exported goods:
– Export goods declaration according to the information criteria in Appendix II issued with this Circular.

In case of implementation on a paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the export goods declaration according to form HQ/2015. /Export Appendix IV issued with this Circular;

– Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with the import monitoring sheet if exported multiple times;

– Notice of exemption from inspection or notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.