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

I have a problem about national security goods that are subject to import tax...? 08/07/2019 13:29 I have a problem about national security goods that are subject to import tax, customs clearance, import tax, then declare C code, do not pay immediately, now I have to apply for tax exemption to the General Department or how? Chi tiết

What regulations are the procedures for importing used cars? 16/05/2019 15:10

What regulations are the procedures for importing used cars?

Chi tiết

Please tell me: Importing cars in the form of gifts with quantitative regulations or not? 16/05/2019 14:29

Please tell me: Importing cars in the form of gifts with quantitative regulations or not?

Chi tiết

What are the rights and obligations of taxpayers? 16/05/2019 10:19 What are the rights and obligations of taxpayers? Chi tiết