To address this issue, the GDC recently issued Official Letter No. 3701/TCHQ-TXNK on July 31, 2024.
Firstly, the GDC affirms that duty-free imported goods that have cleared customs but later change their purpose of use must have a new customs declaration made.
The procedure is implemented according to Article 21 of Circular 38/2015/TT-BTC on “Declaration for Changing Purpose of Use and Domestic Consumption“. Accordingly, enterprises must clearly state the original import declaration number and the form of change in purpose of use or domestic consumption. This should be done in the “Notes” section if it is an electronic declaration or the “Other Notes” section if it is a paper declaration.
Exception: If five years have passed since the time of importation and the enterprise changes the purpose of use to domestic consumption, there is no need to provide the old declaration number.
Regarding the declaration of customs value, if the imported goods have been used and are not subject to tax, or are exempt from tax, and later change the purpose of use to domestic consumption, the customs value is the declared value determined based on the actual selling price (as indicated in the liquidation sale contract).
If the Customs Authority has grounds to determine that the declared value is not appropriate, it will reassess the customs value to align with the actual condition of the goods.
Source: Official Letter No. 3701/TCHQ – TXNK dated July 31, 2024