A foreign-invested enterprise (FDI enterprise) that wishes to export goods on the spot must meet the conditions regulated at point c Clause 3 Section II of Circular No. 04/2007/TT-BTM .
Accordingly, the FDI enterprise must have an export contract signed with foreign trader and the goods receiver (including Vietnamese trader or other FDI enterprise); must have an import contract signed with the foreign trader that has signed the contract to purchase goods of the FDI enterprise.
In both export contract and import contract, it is required to clearly state the designation of delivery and receipt of goods in Vietnam.