To: Customs Departments of provinces and cities.

In recent time, the military conflict between Russia and Ukraine has caused numerous Vietnam’s export shipments to be unable to enter Russia, Ukraine, and several other Eastern European countries; In order to promptly assist Vietnam’s enterprises which have completed export procedures only re-import goods back into Vietnam or change importers, General Department of Vietnam Customs hereby requests Customs Departments of provinces and cities to direct affiliated Customs Sub-departments as follows:

1. If goods have had their customs declarations completed but cannot be exported:

If enterprises request cancellation of the export declaration in order to re-import the shipments, Customs Sub-departments shall guide the enterprises and cancel the declarations in accordance with Article 22 of Circular No. 38/2015/TT-BTC amended by Circular No. 39/2018/TT-BTC.

2. If goods have had their export procedures completed but must be re-imported into Vietnam:

The Customs Sub-departments shall guide enterprises to adopt re-importation procedures in accordance with Article 47 of Decree No. 08/2015/ND-CP without requesting declarants to submit permit or notice on specialized inspection results and process procedures without collecting taxes if the declarants submit adequate documents on tax exemption when adopting procedures for re-importation.

3. If goods have had their customs declarations completed but their importers changed (including the case where export procedures are completed and the goods have been transported to importing countries):

If the importers refuse to receive the goods and Vietnam’s enterprises request to change to other importers, Customs Sub-departments shall guide enterprises to adopt procedures for revising customs declaration and present documents providing the changes in accordance with Article 20 of Circular No. 38/2015/TT-BTC amended by Circular No. 39/2018/TT-BTC.

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Xuan Thanh