On September 19, 2025, the Customs Department issued Official Letter No. 25245/CHQ-GSQL providing guidance on domestic export and import activities under customs code G23.
Main contents:
1. Enterprises’ concerns
Is the export processing enterprise (EPE) allowed to open a re-export declaration of type G23 for goods that are machinery and equipment leased under the processing contract under the temporary import declaration of type G13, to be handed over to another EPE as designated by the foreign partner?
(According to the enterprise’s inquiry letter dated August 27, 2025)
2. Guidance from the Customs Department
Enterprises are permitted to open G23 declarations for domestic export provided that all legal requirements are met (e.g., valid contracts, written designation from the foreign trader for delivery/receipt). Customs procedures must be carried out in accordance with regulations and are subject to customs supervision.
“1. On-the-spot exports and imports are goods delivered or received in Vietnam under the designation of foreign traders, purchase, sale, processing, lease and borrowing contracts, or assigned to Vietnamese enterprises with foreign traders.
- The on-the-spot import and export must go through customs procedures and be subject to the inspection and supervision of customs offices.”
(Clauses 1 and 2, Article 47a supplement Clause 3, Article 3 of Law No. 90/2025/QH15 dated June 25, 2025)
(According to Official Letter No. 25245/CHQ-GSQL dated September 19, 2025)
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