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

IMPORT AND EXPORT PROCEDURE FOR FURNITURE AND HANDICRAFTS PRODUCTS 07/01/2021 10:12 Vietnam is famous for its export of wood. In the country’s export – import turnover, wood ranks ten in Vietnam’s top export products. According to report from the Customs Department, until August, 2020, Vietnam’s wood export turnover has raised dramatically, reached 7.37 billion in USD, increase by 9% in comparison to the same period last year. This is an amazing growth of Vietnam’s wood industry. Out of all the wood products, crafts and furniture are luxury products according to Vietnam’s laws and at the same time, they hold the biggest volume in the export turnover, especially to market with tough demand like the U.S or Japan. According to The Timber and Forestry Association of Vietnam, when 2020 end, Vietnam wood export turnover will reach 12.5 billion USD. This is not too far as the latest report from the Customs Department until December, 15th shows that Vietnam’s wood export turnover has reached 11.6 billion in USD. Chi tiết

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