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.

Bài viết khác

Proposal for tax exemption for damaged materials, returned and destroyed products. 12/05/2020 09:09 Proposal for tax exemption for damaged materials, returned and destroyed products. Chi tiết

Ask about defective shipment 20/03/2020 15:53 My company previously imported a shipment for export production, code LH: E31, but due to unused defective goods. Currently, my side is importing 1 shipment to replace this shipment and not pay. Please advise me:
- The shipment has entered an error, do I have to return it? Because related to liquidity
- What type of shipment do I re-import? Chi tiết

Could you please ask about the level of foreign currency cash, Vietnam dong cash on exit and entry now? 16/05/2019 14:56

Could you please ask about the level of foreign currency cash, Vietnam dong cash on exit and entry now?

Chi tiết

What goods do border-gate goods cover? 16/05/2019 13:46

What goods do border-gate goods cover?

Chi tiết