blue-check Regarding guidelines on customs procedure for processing

Official letter No. 1188/HQHCM-GSQL dated May 13th, 2021 of the Customs Department of Ho Chi Minh city regarding guidelines on customs procedure for processing
Posted: 27/5/2021 9:02:29 AM | Latest updated: 18/6/2021 1:50:21 PM (GMT+7) | LuatVietnam: 5217 | Vietlaw: 514

The activity of “commercial processing” is regulated at Article 178 of the Law on Commerce No. 36/2005/QH11status2 as follows:

"Commercial processing means a commercial activity whereby a processor uses part or whole of raw materials and materials supplied by the processee to perform one or several stages of the production process at the latter’s request in order to receive remuneration. ".

Accordingly, in case an enterprise imports goods to undertake processing for a foreign trader in line with the aforesaid definition, it shall be considered to be “processing” activity.

Policy on management of goods imported to undertake processing for foreign traders shall be carried out according to Decree No. 69/2018/ND-CP and Circular No. 12/2018/TT-BCTstatus2 .

Regarding customs procedure for processing redundant materials, supplies; scrap, wastes, discarded products, they are regulated at Article 64 of Circular No. 38/2015/TT-BTCstatus2 (amended, supplemented at Circular No. 39/2018/TT-BTCstatus2 ).

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 514
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