The latest guidelines for on-the-spot import-export were issued by the General Department of Customs through Official Dispatch 16946/CHQ-GSQL dated July 30, 2025. This document clarifies customs procedures for transactions between Export Processing Enterprises (EPEs) and domestic enterprises, depending on whether there is a foreign trader’s instruction. Previously, Official Dispatch 16754/CHQ-GSQL redefined the concept and relevant procedures for on-the-spot import-export. This article summarizes key points and practical notes for businesses handling these procedures in 2025.
1. On July 30, 2025, the General Department of Customs issued Official Letter No. 16946/CHQ-GSQL providing guidance on customs procedures applicable to EPEs, with the following main points:
- In cases where goods are delivered and received between an EPE and a DE under a contract of sale, processing, lease, or loan as designated by a foreign trader, such transactions shall be regarded as on-the-spot import and export and shall be handled in accordance with customs procedures for on-the-spot import and export under Article 86 of Circular No. 38/2015/TT-BTC.
- In cases where goods are sold, leased, or loaned directly between an EPE and a DE without designation by a foreign trader, the transaction shall be treated as a standard import-export transaction, and customs procedures shall be carried out in accordance with Chapter II of Circular No. 38/2015/TT-BTC, as follows:
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- The exporting enterprise shall lodge an export customs declaration, and the importing enterprise shall lodge an import customs declaration using the appropriate customs codes.
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- Tax policy shall be applied in the same manner as for normal commercial import and export goods.
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- Specialized inspection procedures shall follow the provisions of the Law on Foreign Trade Management 2017.
- Transactions involving the sale, lease, or loan of goods between two EPEs shall be handled in accordance with standard import-export customs procedures as stated above. Specialized inspection policies shall comply with the regulations on goods trading between separate customs areas as stipulated under the Law on Foreign Trade Management 2017.
Comment: Where a foreign trader’s designation exists, the transaction qualifies as on-the-spot import and export. In contrast, direct transactions between an EPE and a DE are subject to normal import-export regulations.
(According to Official Letter No. 16946/CHQ-GSQL dated July 30, 2025)
2. Prior to that, on July 29, 2025, the General Department of Customs issued Official Letter No. 16754/CHQ-GSQL regarding on-the-spot import and export goods, with the following key points:
- Definition: “On-the-spot import and export goods” are goods delivered and received within Vietnam at the instruction of a foreign trader under contracts for sale, processing, lease, or loan between Vietnamese enterprises and foreign traders”.
- Customs procedures for on-the-spot import and export goods shall be carried out in accordance with regular customs procedures as guided in Circular No. 38/2015/TT-BTC.
- Customs codes shall follow the provisions of Decision No. 1357/QD-TCHQ dated May 18, 2021.
(According to Official Letter No. 16754/CHQ-GSQL dated July 29, 2025)
3. Recommendations for Enterprises:
- EPEs and DEs must strictly comply with customs procedures for on-the-spot import and export of goods as outlined in Official Letters No. 16946/CHQ-GSQL (dated July 30, 2025) and No. 16754/CHQ-GSQL (dated July 29, 2025) issued by the General Department of Customs.
- In case of any difficulties or uncertainties during the customs clearance process for on-the-spot import and export transactions, enterprises are advised to contact the Customs Authority where the declaration is registered for timely assistance.
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