CUSTOMS PROCEDURE - procedures to offset accessories

Procedures to offset accessories

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.

Bài viết khác

EXPORT-IMPORT PROCEDURE FOR PRINTER AND PRINTER INK 29/03/2021 15:14

Vietnam is a growing economy with demands for printing products growing high. While demand from the market shows that the consumption of printing products, especially for publication and education is growing strong, demand for printer and printer ink from enterprises working in the printing industry is also growing. Seeing such growth, many enterprises working in the commercial sector and printing sector, have risen their interest for importing printer and printer ink to Vietnam to satisfy the internal market. Alongside importing, some local enterprises have joined in the production sector for printer and printer ink. These companies alongside from focusing on the internal market, maybe will be more interested on exporting their products to international market when the economy grows better.

Chi tiết

Import Procedure and HS code of the product: Korea Deep Sea Water 29/07/2020 08:43 The company needs to import Korean deep sea products. Purpose of use: used as raw material for manufacturing cosmetics, ingredients: 97% deep sea; 3% 1,2 – Hexanediol (preservative for deep sea water). Do not enter any time, so please consult the HS code and import procedures. Chi tiết

Import of industrial boiler items 8402 26/06/2020 13:34 Import of industrial boiler items on installation and commissioning. In addition to being registered for state quality control, this item is also subject to the minimum energy efficiency regulations under Decision 24/2018 / TTg effective July 10, 2018. Under this decision we have to do a minimum energy efficiency test as directed by the Ministry of Industry and Trade and submit the post-clearance documents. However, if we enter the boiler for the first time and have tested the energy efficiency, then the second time when we import the same model, does the energy efficiency for this next boiler have to be done? Chi tiết

In case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed? 16/05/2019 13:42

In case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed?

Chi tiết