CUSTOMS PROCEDURES FOR DNCX HIRING DOMESTIC PROCESSING

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Question: My company is an export processing enterprise that hires a domestic enterprise to process. So do we have to report the customs settlement of the raw materials exported for processing and the products received from the domestic enterprise to process? And what form should we use to report?

Answer: The export processing enterprise does not have to report the settlement of the raw materials and products hired by the domestic enterprise to process. In this case, the domestic enterprise will do it.

Based on Article 76, Circular 38/2015/TT-BTC:

“1. Goods that the export processing enterprise hires a domestic enterprise to process:

a) The domestic enterprise carries out customs procedures according to the regulations on processing goods for foreign traders specified in Section 2 of this Chapter;

b) The export processing enterprise does not have to carry out customs procedures when bringing raw materials and supplies into the domestic enterprise for processing and receiving processed products from the domestic enterprise.

In case of bringing goods from the EPE into the domestic market for processing, warranty, or repair but not receiving the goods back, a new declaration must be registered to change the purpose of use according to the provisions of Chapter II of this Circular.

2. Goods that the EPE receives for processing for domestic enterprises:

a) Domestic enterprises carry out customs procedures according to regulations on ordering processing of goods abroad;

b) EPEs do not have to carry out customs procedures when receiving raw materials and supplies from the domestic market for processing and returning processed products to the domestic market.

3. For goods that the EPE hires another EPE to process:

EPEs that hire processing and EPEs that receive processing do not have to carry out customs procedures when delivering and receiving raw materials and supplies for processing contracts and processed products.”

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