CUSTOMS PROCEDURE - what are the forms of processing raw materials, supplies, machinery and equipment when processing contracts with foreign traders end or expire?

What are the forms of processing raw materials, supplies, machinery and equipment when processing contracts with foreign traders end or expire?

Reply:

Comply with Item 2 Article 64 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance:

Pursuant to the provisions of Vietnamese law and the contents agreed upon in processing contracts, the handling of surplus raw materials and supplies, discarded materials, faulty products, machinery and equipment rented or borrowed for processing shall be carried out. does the following:

a) Sell in Vietnam market.

b) Exporting abroad.

c) Change to perform other processing contracts in Vietnam.

d) Donations and gifts in Vietnam.

e) Destruction in Vietnam.

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