Guidance On Handling Issues Related To Imported Goods For Processing

Published On - February 10, 2026

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Guidance-On-Handling-Issues-Related-To-Imported-Goods-For-Processing

On February 2, 2026, the Customs Department issued Official Dispatch No. 8227/CHQ-NVTHQ regarding guidance on handling issues related to imported goods for processing.

Here are the details:

Tax exemption applies to imported goods for processing and processed products for export in accordance with the provisions of the Law on Export Tax and Import Tax.

(According to Article 16.6 of the Law on Import and Export Taxes 2016)

Re-exportation must be carried out or tax declaration and payment must be made when the processing contract expires, if there is a positive quantity difference in raw materials and supplies, except in cases where the surplus raw materials are transferred to fulfill another processing contract.

Customs authorities will conduct tax assessment in cases where enterprises do not voluntarily declare and pay taxes on the positive quantity difference in raw materials and supplies, or when there is a change in the purpose of use that is discovered by competent authorities..

(According to Article 52.1 of the Law on Tax Administration 2019, Article 17.4.k of Decree No. 126/2020/ND-CP, Article 21.2.d of Circular No. 38/2015/TT-BTC)

Unused imported goods for processing must be re-exported when the processing contract expires; if not re-exported, tax declaration and payment must be made in accordance with regulations.

(According to Article 52.1 of the Law on Tax Administration 2019, Article 17.4.k of Decree No. 126/2020/ND-CP)

Violations regarding deadlines for customs procedures, submission of tax documents, or acts of tax evasion will be sanctioned in accordance with Decree No. 128/2020/ND-CP.

Procedures for handling surplus raw materials and supplies, leased or borrowed machinery and equipment, and waste materials and by-products must be completed no later than 30 days from the date the processing contract concludes or expires.

(According to Article 64.1 of Circular No. 38/2015/TT-BTC)

(According to Official Letter No. 8227/CHQ-NVTHQ dated February 02, 2026)

Related Services: Customs Declaration Service