Giới thiệu

According to Item 3 Article 64 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the procedure for handling is as follows:

1. Customs procedures to sell and donate surplus materials and supplies outside norms, rented and borrowed machinery and equipment in the Vietnamese market:

a) In case the buyer or donor is the processor, the procedures for changing the purpose of use shall be carried out in accordance with Article 21 of Circular 38/2015 / TT-BTC.

b) In case the buyer or donor is another organization or individual in Vietnam, he / she shall carry out procedures for on-the-spot export and import as prescribed in Article 86 of Circular 38/2015 / TT-BTC.

2. Procedures for the delivery of raw materials, supplies, machinery and equipment temporarily imported for processing abroad during the time of performance of processing contracts or when the processing contracts terminate, expire as the procedures export to foreign countries as prescribed in Clause 2, Clause 3, Article 50 of Decree No. 08/2015 / ND-CP.

3. Procedures for transferring raw materials and supplies; rented or borrowed machinery and equipment according to the processee's designation to another processing contract or another processing or receiving partner during the process of performing the processing contract or when the processing contract ends, expired, complying with on-spot export and import procedures specified in Article 86 of Circular 38/2015 / TT-BTC.

4. Destruction of raw materials, supplies, discarded materials and defective products in Vietnam:

a) Organizations and individuals shall send a written request to the Customs Sub-Department of the locality where the raw materials and supplies are imported for destruction and destruction of raw materials, supplies, discarded materials and defective products, clearly stating the form and location. Destruction point. Organizations and individuals responsible for carrying out destruction according to the law on environmental protection.

b) Customs offices supervise the destruction of raw materials, supplies, scraps and defective products according to the risk management principles based on the assessment of law observance by organizations and individuals.

c) In case the customs declarant is the priority enterprise, the organization or individual is responsible for organizing the destruction, the customs office does not supervise.

5. For surplus raw materials and supplies supplied by organizations and individuals themselves in the form of importing from abroad according to the processing mode, after the termination of processing contracts or processing contracts expires. :

a) In cases where the processee has paid for the purchase of raw materials and supplies, the time limit and form of handling shall comply with the above provisions.

b) If the processee has not paid for the purchase of raw materials, supplies, register a new declaration form and carry out the procedures as prescribed in Chapter II of Circular 38/2015 / TT-BTC.

6. For processing contracts with the same processing partners and the processing partners, organizations and individuals may offset raw materials of the same category, the same specifications and qualities.

7. For surplus raw materials and supplies imported for processing not to exceed 3% of the total volume of actually imported raw materials and supplies, when being sold or consumed domestically, customs procedures for change of purpose must not be carried out. use but must declare and pay taxes to the domestic tax authority in accordance with the tax law.