VietlawOnline

blue-check How to distinguish import procedure codes applicable to FDI enterprises

Official letter No. 678/GSQL-GQ1 dated May 25th, 2022 of General Department of Vietnam Customs regarding customs declaration according to customs procedure codes A41 and A12
Posted: 14/6/2022 9:07:45 AM | Latest updated: 24/6/2022 1:34:36 PM (GMT+7) | LuatVietnam: 5475 | Vietlaw: 566
VietlawOnline

This Official letter instructs foreign-invested enterprises (FDI enterprises) to distinguish and use correct import procedure codes according to Decision No. 1357/QD-TCHQ dated May 18th, 2021:

Accordingly, in case an FDI enterprise imports materials, ingredients, machinery and equipment serving domestic manufacturing (including commodities imported for implementation of investment projects), it shall use import procedure code A12- Import for manufacturing.

If the FDI enterprise imports goods under import right to sell the goods in Vietnam directly (without manufacturing process), it shall declare import procedure code A41- Import for commercial purposes under import right.

If the FDI enterprise imports goods for domestic consumption only rather than for commercial purposes, it shall declare import procedure code A11 - Import for domestic consumption.

Notably, enterprises have to open separate customs declarations for goods imported under different forms (point b clause 1 Article 8 of Circular No. 38/2015/TT-BTC).

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information

Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 566

Files attachment

enflag pdficon CV678-25052022TCHQ[VLO].pdf

Flow

No data

Timeline

No data

Foreign Investment

blue-check Regarding procedures for adjusting name of investor executing a project
blue-check FDI enterprises may import aircrafts as assets for their projects
blue-check How to register an account to use the investment supervision and assessment information system
blue-check Strategy for attraction of foreign investors for the period of 2021 - 2030
blue-check FDI enterprises are not allowed to import materials to sell them to a third country
blue-check How to distinguish import procedure codes applicable to FDI enterprises
blue-check Notes in relation to conditions and procedures for liquidation of duty-free goods of investment projects
blue-check Regarding orientation towards foreign investment attraction for the 2021 – 2030 period
blue-check Regarding foreign investor’s purchase of capital contributed in a real estate company in Vietnam
blue-check Regarding import duty refund for FDI enterprise’s goods sold to a third country
blue-check New regulation on inspection of FDI enterprises and projects from April 1st, 2022
blue-check Law on amendments, supplements to the Law on Investment, the Law on Housing, the Law on Enterprises, etc. (2022)
blue-check Orientations and measures for improving business environment of the Government in 2022
blue-check Regarding tax incentives for projects of expansion investment of foreign investors
blue-check Is money-transfer charge included in contributed capital?
blue-check Notes in relation to registration of change of members of a company under a decision on merger outside Vietnam
blue-check List of 157 projects calling for foreign investment in the 2021 - 2025 period
blue-check Regarding proposal to apply new List of business lines and areas eligible for investment incentives
blue-check Regarding grounds for consideration for addition of construction business line of foreign investors
blue-check Regarding proposal relating to application of Lists of business lines and geographical areas eligible for investment incentives