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).
|Published||Vietlaw's Newsletter No. 566|