According to clause 2 Article 12 of Decree No. 69/2018/ND-CP, foreign-invested enterprises (FDI enterprises) are not allowed to conduct the temporary importation for re-exportation.
Temporary importation refers to the importation of goods then sale of such goods a third country (clause 1 Article 39 of the Law on foreign trade management No. 05/2017/QH14).
Accordingly, now FDI enterprises are not allowed to import goods to sell them to a third country
Regarding customs procedure code, FDI enterprises may use code A12 to declare when they import materials, ingredients, machinery and equipment serving domestic manufacturing and use code B13 to declare when they exercise the right to export domestically purchased commodities for commercial purposes.
|Published||Vietlaw's Newsletter No. 565|