On 23 July 2026, the Customs Department issued Official Letter No. 19297/CHQ-GSQL providing guidance on on-the-spot export and import procedures. The details are as follows:
1. Definition and Scope of On-the-Spot Export and Import Goods
On-the-spot export and import goods are goods delivered and received in Vietnam as designated by a foreign trader under a contract of sale, processing, lease or loan between a Vietnamese enterprise and a foreign trader.
The specific cases include:
- Processed goods: Manufactured in Vietnam and, as ordered by the foreign trader, delivered to another organization/individual also in Vietnam.
- Goods bought/sold, leased or loaned: Between a Vietnamese enterprise and a foreign trader, where the goods are designated to be delivered and received between domestic enterprises.
2. Guidance on the type code and procedures
Depending on the purpose of use and the nature of the transaction, the enterprise must apply the correct type code under Decision No. 1357/QD-TCHQ.
Where an enterprise temporarily imports leased or borrowed goods under type G12, it carries out on-the-spot re-export under type G22 (re-export of machinery and equipment temporarily imported to serve a fixed-term project). Where customs procedures are not carried out on time, they are handled under Decree No. 169/2026/ND-CP dated 15 May 2026 of the Government.
An enterprise conducting on-the-spot import under a sales contract opens the declaration under the corresponding type and may use type code A11 (import for business consumption) or A12 (import for business production) depending on the purpose of use. The location for export and import customs procedures follows the regulations for each type.
3. Notes
On-the-spot export and import goods must fully comply with the regulations on tax policy, management and specialized inspection, in the same manner as goods imported directly from abroad.
In the case of leased or borrowed machinery (codes G12, G22), if the enterprise fails to carry out customs procedures within the prescribed time limit, it will be subject to administrative penalties under Decree No. 169/2026/ND-CP dated 15 May 2026.
(According to Official Letter No. 19297/CHQ-GSQL dated 23 July 2026)
Related services: Customs clearance procedures
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