Official letter No. 213/HQTPHCM-GSQL dated February 3rd, 2023 of the Customs Department of Ho Chi Minh City regarding guidelines on customs procedures

Customs procedures for goods re-imported for recycling but they cannot be re-exported shall be carried out according to clause 7 Article 47 of Decree No. 08/2015/ND-CP (amended at Decree No. 59/2018/ND-CP ).

Accordingly, if recycled products made by the contract manufacturing process, enterprises shall follow customs procedures to enable them to be consumed at the domestic market or destroyed; if the recycled products are not processed goods, enterprises shall follow customs procedures for selling the goods in the domestic market like goods re-imported for inland sale.

With regard to imports, exports of export processing enterprises (EPEs), they shall be exempt from duties according to the regulations at point c clause 4 Article 2 of the Law on Import and Export Duties No. 107/2016/QH13, including: goods from EPEs exported abroad; goods imported from abroad to EPEs and only used within such EPEs; goods transported from one EPE to another one.