Procedures for temporarily exporting processed products abroad for recycling and then re-importing them back into Vietnam

+ Electrical data processing system death custom.

+ 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 goods are subject to specialized inspection in terms of quality, health, culture, check animal and plant epidemics, food safety according to relevant laws, the time limit for completing physical inspection of goods is calculated from the time of receiving specialized inspection results according to regulations.

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 dark Multi no more than 02 days.

b) Authority or person with authority or authority to implement (if any): no;

c) Agency directly implementing administrative procedures: Customs Branch;

d) Coordinating agency (if any): Are not

+ Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005;

+ Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

+ Decree No. 156/2016/ND-CP dated November 21, 2016 of the Government amending and supplementing a number of articles of Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic translation in financial activities;

+ Article 36 to Article 41 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on procedures sea inspect, inspect, supervise, check control sea mandarin (amended and supplemented in Decree 59/2018/TT-BTC dated April 20, 2018);

+ Article 68 Circular No. 38/2015/TT-BTC dated March 25, 2015 regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods (amended and supplemented in the Circular in Clause 45, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018);

+ Circular 14/2021 dated February 18, 2021 of the Minister of Finance regulating the collection rates, collection, payment, management and use of customs fees and fees for goods and means of transport in transit.

+ Step 1: The customs declarant carries out procedures for temporarily exporting processed products for recycling at the Customs Branch where the processing contract has been notified.

The customs declarant makes the declaration sea Customs and present customs documents (in case documents must be checked), present actual goods (in case goods must be physically inspected) to the customs authority.

+ Step 2: The customs authority clears the goods for the customs declarant.

Opposite to with In case of re-importing processed products re mechanism

+ Step 1: The customs declarant carries out procedures for re-importing processed processed products that have been recycled at the Customs Branch where the processing contract has been notified (except for import license, tax declaration, tax calculation check).

Customs declarants make customs declarations and Present customs documents (in case documents must be checked), present actual goods (in case goods must be physically inspected) to the customs authority.

In case of selling reprocessed products in foreign markets, the customs declarant must register a new customs declaration of exported goods and carry out customs procedures according to regulations (except for physical inspection of goods). ).

+ Step 2: The customs authority clears the goods for the declarant sea mandarin.

– Customs declaration according to the information criteria specified in form No. 02, Appendix II issued with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended, supplemented in Appendix I issued with Circular No. 39/2018/TT-BTC on April 20, 2018).

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP, customs declarants declare and submit 02 original customs declarations according to form HQ/2015/XK Appendix Appendix IV issued with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

– Commercial invoice or documents of equivalent value DIn case the buyer must pay the seller: 01 photocopy;

– List of forest products for exported raw wood according to regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Paper export permit or document permitting export from the competent authorityAm rights under the law on management Foreign trade management for exported goods subject to management under license:

+ If exporting one time: 01 original copy;

+ If Exported multiple times: 01 original when exported for the first time.

– Notice of exemption from inspection or notice of inspection results specializes industry or proof Other words according to the provisions of law on specialized management and inspection (hereinafter referred to as Inspection Certificate specializes industry): 01 copy main.

In case specialized law requires submitting a photocopy or Are not When specifying the original or photocopy, the customs declarant may submit the photocopy.

In case of Certificate of Inspection specializes industry can be used many times within the validity period of the Specialized Inspection Certificate then Customs declarants only pay once to the Customs Branch where the first batch of goods is exported;

– Documents proving that organizations and individuals are eligible to export password Goods according to the provisions of law on investment: pay 01 copy Taken during export procedures password first shipment;

– Entrustment contract: 01 copy for each case committee Exporting goods is subject to an export license, specialized inspection certificate or documents proof Proof that the organization or individual is qualified to export goods according to the provisions of law on investment that the entrustee uses the license or confirmation document of the entruster;

The proof from the export license or export permit from the competent authority, exemption notice check check or paper pine Report the results of specialized inspection or proof Other words according to the provisions of law on specialized management and inspection, Documents proving that organizations and individuals are eligible to export goods chemistry according to the provisions of law on investment if inspected by a specialized agency or agency management Specialized state authorities send in electronic form through the National Single Window Information Portal according to the law on national single window. Customs declarants do not have to pay when carrying out customs procedures.

– Literature Receipt of goods for recycling from foreign partners: 01 copy.

* Quantity: 01 set

For row import password:

– Customs declaration according to the information criteria specified in form No. 01, Appendix II issued with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Satisfied Amended and supplemented in Appendix I issued with Circular No. 39/2018/TT-BTC dated April 20, 2018).

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP, The customs declarant declares and submits 02 original customs declaration according to form HQ/2015/NK Appendix IV issued attached Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

– Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy.

Case owner goods purchased from a seller in Vietnam but received by person bAsianIf you intend to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner.

Customs declarants do not have to submit goods single commerce in schools fit after:

+ Goods imported to perform processing contracts for foreign traders;

+ Imported goods do not have invoices and the buyer does not have to pay for them People seller, the customs declarant declares the customs value according to the provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulations on customs value for exported and imported goods.

– Bill of lading or other transport documents of equivalent value Duong In case of goods transported by sea, air or road iron, multimodal transport according to the provisions of law (except for imported goods password via door land border crossings, goods traded between the non-tariff area and the inland, imported goods carried by people entering the country as luggage): 01 photocopy.

Opposite to For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), submit a cargo manifest instead of a bill of lading;

– List of forest products for imported raw wood as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;

– Specialized inspection certificate: 01 original copy.

In cases where specialized laws require submitting photocopies or do not specify specific regulations can good original copy If taken, the customs declarant may submit a copy.

In case of Certificate of Inspection specializes If the industry is used multiple times within the validity period of the specialized inspection certificate, the customs declarant will only submit it once to the Customs Branch where the first batch of goods is imported;

- Document proof Proof that an organization or individual is eligible to import goods according to the provisions of investment law: submit 01 photocopy when carrying out import procedures for the first batch of goods;

– Value declaration: The customs declarant declares the value declaration according to the form and sends it to System system in data form Delectronically or submit 02 originals to the customs authority in case of declaration on paper customs declaration. Cases where a value declaration must be declared and the value declaration form must comply with the provisions of Circular No. 39/2015/TT-BTC;

– Certificate of export land of goods according to the provisions of the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods;

– List of machinery and equipment in case of classification of combined machines or nest machinery belonging to Chapters 84, 85 and 90 of Vietnam's List of Exported and Imported Goods or classified machinery and equipment in unassembled or disassembled form: 01 photocopy and presentation copy List of machinery and equipment for comparison, accompanied by a reconciliation monitoring sheet according to the provisions of Circular No. 14/2015/TT-BTC in case of multiple imports;

– Entrustment contract: 01 copy in case of entrusted import of items that require an import license, specialized inspection certificate or documents proving that the organization or individual is eligible importing goods in accordance with the provisions of investment law, specialized management and inspection law, foreign trade management law and the entruster uses the license or confirmation documents of the entruster waterfall;

– Sales contracts for schools and institutes research research or goods supply contracts or service provision contracts for specialized equipment and tools for teaching, research, and scientific experiments in cases where imported goods are subject to price tax rates. Added value 5% according to the provisions of the Law on Value Added Tax: 01 copy take a shot.

Documents of import license or written permission from the agency Have authority, Certificate of specialized inspection, Documents proof Proof that organizations and individuals are eligible to import goods according to the provisions of investment law. Documents certifying the origin of goods if sent by specialized inspection agencies or specialized state management agencies below. electronic form through the National Single Window Information Portal or sent by a competent authority in the exporting country in electronic form death through the ASEAN Single Window Portal or the Exchange Portal change with other countries according to the provisions of the International Treaty international which Vietnam is a member, customs declarants do not have to pay when carrying out customs procedures.

* Quantity: 01 set.