The determination of rejects from processing, export production activities shall be carried out according to Article 55 of Circular No. 38/2015/TT-BTC (amended at Clause 35 Article 1 of Circular No. 39/2018/TT-BTC).
In addition, the General Department of Vietnam Customs also notes that in order to determine whether a shipment is the reject or not, it is required to base on the production process at the enterprise, documents proving the production process such as warehousing bills, ex-warehousing bills; the of examination of quantity, quantity in the production process; documents recording the management process of the enterprise, etc.
The declaration of duties on waste, rejects created from the process of processing, production shall be carried out according to the regulations at Clause 4 Article 10, Clause 4 Article 12 of Decree No. 134/2016/ND-CP (which has been amended, supplemented at Clause 4, Clause 6 Article 1 of Decree No. 18/2021/ND-CP) and the guidelines provided at Official letter No. 2687/TCHQ-GSQL dated June 1st, 2021.