Dispatch No. 2687/TCHQ-TXNK dated June 1st, 2021 of the General Department of Customs regarding implementation of Decree No. 18/2021/ND-CP

This Dispatch provides guidelines on application of some newly – amended regulations at Decree No. 18/2021/NĐ-CP pertaining to:

- Duty policy, customs procedures for goods imported for further processing (in domestic enterprises, export processing enterprises or outside Vietnam); processed products imported/exported on the spot; scrap and refuses produced during processing that are permitted to be destroyed/ returned to the foreign hirer/ sold domestically

- Duty policy, customs procedures for goods imported for manufacture of exports that are further processed (in domestic enterprises, export processing enterprises or outside Vietnam); products manufactured for export are exported on the spot; scrap and refuses produced during the manufacture of exports that are permitted to be destroyed/ returned to the foreign hirer/ sold domestically

- Submission of document requesting delivery of goods in Vietnam with regard to goods exported on the spot

- Monitoring information about declaration of import on the spot of processed goods and manufactured goods for export

- Conditions for customs supervision and inspection of export processing enterprises that are non-tariff zones

Accordingly, with regard to processed goods, goods manufactured for export to be exported on the spot, the amended regulations at Clause 4, Clause 6 Article 1 of Decree No. 18/2021/ND-CP request to additionally submit the “document requesting delivery of goods in Vietnam of the foreign entity” upon carrying out procedures for export on the spot.

If the “document requesting delivery of goods in Vietnam of the foreign entity” is not available at the time of following procedures for export on the spot, it is not determined export on the spot.