GENERAL DEPARTMENT OF VIETNAM CUSTOMS | SOCIALIST REPUBLIC OF VIETNAM |
No. 1214/GSQL-GQ2 | Hanoi, August 22, 2022 |
To: Customs Department of Binh Duong Province.
In response to Official Dispatch No. 1612/HQBD-GSQL dated July 27, 2022 of the Customs Department of Binh Duong Province regarding difficulties related to export of foreign-invested enterprises, Customs Control and Supervision Department remarks as follows:
1. The Law on Enterprises No. 59/2020/QH14 dated June 17, 2020 and the Law on Investment No. 61/2020/QH14 dated June 17, 2020 regulate that investors hold the right to invest in lines of business that are not prohibited by the law. In addition, according to Clause 4 Section II of Circular No. 04/2007/TT-BTM dated April 4, 2007 of the Ministry of Commerce (now Ministry of Industry and Trade), import materials owned by enterprises shall be liquidated by export.
2. Regarding the code of export declaration, rely on the export itself and Decision No. 1357/QD-TCHQ dated May 18, 2021 and Official Dispatches guiding code of import and export of the General Department of Vietnam Customs.
3. However, the case where an FDI enterprise imports goods and later exports the same goods (without processing) matches the definition of temporary import for re-export model which, pursuant to Clause 2 Article 13 of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government, FDI enterprises are not allowed to engage in temporary import for re-export. Thus, Customs Department of Binh Duong Province shall guide the Company to contact Ministry of Industry and Trade for specific guidance.
For your information./.
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PP. DIRECTOR
DEPUTY DIRECTOR
Nguyen Bac Hai
File gốc của Công văn 1214/GSQL-GQ2 năm 2022 về hoạt động xuất khẩu của doanh nghiệp FDI do Cục Giám sát quản lý về hải quan ban hành đang được cập nhật.
Công văn 1214/GSQL-GQ2 năm 2022 về hoạt động xuất khẩu của doanh nghiệp FDI do Cục Giám sát quản lý về hải quan ban hành
Tóm tắt
Cơ quan ban hành | Cục Giám sát quản lý về hải quan |
Số hiệu | 1214/GSQL-GQ2 |
Loại văn bản | Công văn |
Người ký | Nguyễn Bắc Hải |
Ngày ban hành | 2022-08-22 |
Ngày hiệu lực | 2022-08-22 |
Lĩnh vực | Doanh nghiệp |
Tình trạng | Còn hiệu lực |