To:

- Customs Department of Thanh Hoa province;
- Customs Department of Kien Giang province;
- Customs Department of Long An province.

Below is the response of General Department of Customs to Official Dispatch No. 744/HQTH-NV dated 18/4/2023 of Customs Department of Thanh Hoa province, Official Dispatch No. 560/HQKG-NV dated 08/4/2023 of Customs Department of Kien Giang province, Official Dispatch No. 2131/HQLA-NV dated 09/11/2022 of Customs Department of Long An province enquiring about goods that are imported for manufacture of exports, but are sent by foreign traders to bonded warehouses, then imported into the domestic market from bonded warehouses for manufacture of exports:

1. Regarding the request of Customs Departments of Thanh Hoa, Kien Giang and Long An provinces for guidance on customs procedures and tax policies on goods imported into the domestic market from bonded warehouses for manufacture of exports (initially imported by domestic enterprises for processing, manufacturing of exports):

The General Department of Customs already issued Official Dispatch No. 4826/TCHQ-GSQL dated 14/11/2022 providing guidance on customs procedures and tax policies on exports that are sent to bonded warehouses and then re-imported into the domestic market (initially imported by domestic enterprises for processing, manufacturing of exports). The Customs Departments shall follow the instructions in this Official Dispatch.

2. Regarding the request of Customs Department of Thanh Hoa province that General Department of Customs consider proposing amendments to Point h Clause 2 Article 12 of Decree No. 134/2016/ND-CP, which is amended by Clause 6 Article 1 of Decree No. 18/2021/ND-CP and relevant regulations towards exemption of duties on raw materials and in-country products that are sent to bonded warehouses and re-imported into the domestic market for production of exports.

General Department of Customs has acknowledged these opinions and will submit reports to competent authorities during the process of formulation and amendment of legislative documents.

First of all, Customs Department of Thanh Hoa province should study the Official Dispatch No. 1320/TCHQ-TXNK dated 15/4/2022 on in-country import of goods for manufacture of exports (enclosed herewith) in order to comply with applicable regulations.

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ON BEHALF OF GENERAL DIRECTOR
DIRECTOR OF EXPORT AND IMPORT DUTY DEPARTMENT




Le Nhu Quynh