Official letter No. 2226/HQTPHCM-GSQL dated August 2nd, 2023 of the Customs Department of Ho Chi Minh City regarding guidelines on customs procedure

According to clause 1 Article 35 of Decree No. 08/2015/ND-CP , goods sold and purchased between a Vietnamese enterprise and a foreign partner are only allowed to make customs declaration according to the mode of import, export on the spot if the foreign trader has no presence in Vietnam.

Bases for determining a foreign trader without presence in Vietnam shall be carried out according to clause 5 Article 3 of the Law on Foreign Trade Management No. 05/2017/QH14 as follows:

“Foreign trader without presence in Vietnam” means a foreign trader who does not engage in investment and business activities in Vietnam according to the forms prescribed in law on investment, trade or enterprises and does not establish any representative office or branch in Vietnam in accordance with regulations of law on trade or enterprises.