The General Department of Vietnam Customs assumes that according to the Law on Enterprises No. 59/2020/QH14 , the Law on Investment No. 61/2020/QH14 and clause 4 Section II of Circular No. 04/2007/TT-BTM, FDI enterprises are allowed to liquidate imported materials, supplies of their ownership under the form of exportation.
Customs procedure code of the export declaration shall be determined based on nature of the export operation, regulations at Decision No. 1357/QD-TCHQ dated May 18th, 2021 and Official letters providing guidelines on customs procedure codes of the General Department of Vietnam Customs.
However, it is required to note that, the form of importation of goods then exporting such goods (not yet undergone working, processing) abroad belong to the form of temporary import for re-export but now FDI enterprises are not allowed perform the business of temporary import for re-export (clause 2 Article 13 of Decree No. 69/2018/ND-CP ).