This Official letter provides guidelines for uniform application of some regulations pertaining to conditions for customs supervision and inspection with regard to export processing enterprises (EPEs) as prescribed at clause 10 Article 1 of 18/2021/ND-CP, including:
- Minimum area of an EPE;
- Characters of hard fences;
- Customs management of an EPE's dependent branches established in areas other than the area of the EPE's head office;
- Duration of storing camera image data at EPEs;
- Tax policies applicable to EPEs that fail to meet the conditions for customs supervision and inspection;
Accordingly, the General Department of Vietnam Customs assumes that it cannot define minimum area of an EPE because applicable documents do not regulate this issue.
Regarding characters of hard fences, it is required to ensure the principle of “separating an EPE from the outside” and customs authorities shall base on each specific case (in terms of form, material, character of construction of hard fences) upon conducting physical inspection to evaluate the eligibility.
However, it is required to note that in case an EPE is established in an export processing zone without ordinary enterprises, the condition on hard fence shall be generally applied to the whole export processing zone. If the EPE is established in an export processing zone with ordinary enterprises, each EPE must have its own hard fence. In case the EPE hires, uses the same factory of the others, it is required to have hard fence surrounding the whole land area hired by the EPE.
|1305/TCHQ-GSQL||Regarding certification of EPEs’ eligibility for customs inspection and control after April 25th, 2022|
|730/TCHQ-GSQL||EPEs need to obtain the confirmation of customs supervision by cameras before April 25th, 2022|
|Published||Vietlaw's Newsletter No. 551|