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Question:
Enterprises are manufacturing furniture to export to the USA. USA customers are required to compensate for some of the damaged parts and accessories, such as motors, wires, lifting iron frames. etc. 1 / If the Source of accessories is E31, can the business re-export B13 to collect US customers for this accessory? 2 / If not done in plan 1 /, how to do business?

Reply:

Pursuant to Clause 34, Article 1 of Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance:

34. Article 54 is amended and supplemented as follows:

"Article 54. Imported raw materials, supplies, machinery and equipment

1. Raw materials and supplies imported for processing and producing exports and export-processing goods include:

… .D) Raw materials, supplies, components and components imported for warranty, repair and recycling of exported products;

According to the above provisions, the company is allowed to import materials and supplies under the form of SXXK (E31) for warranty, repair and recycling of exported products. Therefore, if the company's goods sale and purchase contract contains a product warranty for export products, it is possible to export raw materials to guarantee the product under the form of SXXK.

Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.