Procedures for exporting and returning raw materials, supplies, machinery and equipment temporarily imported for processing to overseas traders during the performance of the processing contract
- April 24, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for exporting and returning raw materials, supplies, machinery and equipment temporarily imported for processing to overseas traders during the performance of the processing contract |
| Decision issued | Decision No. 2770/QD-BTC dated December 25, 2015 |
| How to perform | Electronic |
| Resolution deadline | The duration of temporary import - re-export, temporary export - re-import is implemented according to the agreement between the trader and the partner and registered with the customs authority. |
| Implementation object | Organizations and individuals. |
| Implementing agencies | a) Authority with decision-making authority: Customs Branch 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): No |
| Result | Customs clearance of imported goods. |
| Fees and charges | 20,000 VND/declaration |
| Requires implementation conditions | Are not |
| Legal grounds | – Customs Law No. 54/2014/QH13 dated June 23, 2014; – Article 25, Article 26, Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection and supervision customs supervision and control; – Circular No. 38/2015/TT-BTC dated March 25, 2015 regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods. |
The order of execution
| The order of execution | – Step 1: Enterprises carry out customs procedures to export and return raw materials and supplies, and import rented machinery and equipment to perform processing contracts for foreign traders. – Step 2: Information on the customs declaration is automatically checked by the System to evaluate the conditions for accepting customs declaration registration. In case of customs declaration on paper customs declaration, customs officers will check the conditions for registering the declaration and documents in the customs dossier. – Step 3: Based on the customs inspection decision automatically notified by the System, the processing is carried out: Accept the customs declaration information and decide to clear the goods. Check relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the national single-window information portal to decide on customs clearance of goods or physical inspection of goods. to decide customs clearance. – Step 4: Customs clearance of goods. |
File
| Profile components | * Ingredient: – Customs documents for temporarily imported and re-exported equipment, machinery, construction vehicles, molds and samples: + Customs declaration according to the form issued by the Ministry of Finance; + Transport documents in case of goods transported by sea, air or rail: 01 photocopy; + Import license, document notifying specialized inspection results according to relevant laws: 01 original copy. – Customs documents for temporarily exported and re-imported equipment, machinery, construction vehicles, molds and samples: +Customs declaration according to the form issued by the Ministry of Finance; + Export license, document notifying specialized inspection results according to relevant laws: 01 original copy. |
| Number of records | 01 set |
Application form, declaration form
| Name of the declaration form | Customs declaration according to regulations in Circular No. 38/2015/TT-BTC. |
| Attachments | MautokhaihaiquanTT_38_2015.doc |
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Website: https://whitelotuslogistics.com.vn
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