On August 18, 2026, the Customs Department issued Official Letter No. 20516/CHQ-GSQL guiding the procedures for selling processed products in foreign markets in cases of outward processing (processing placed abroad). The detailed guidance is as follows:
Pursuant to Decree 08/2015/ND-CP (as amended and supplemented by Decree 167/2025/ND-CP) and Circular 38/2015/TT-BTC (as amended and supplemented), enterprises must:
- Change the use purpose: Enterprises are required to carry out procedures to declare a change in the use purpose for the portion of materials exported for processing.
- Declare the type code: When carrying out this change-of-use-purpose procedure, enterprises must file a new customs declaration and use type code A42 (Change to domestic consumption).
- Enterprises need to review their material management processes, processing documentation, processing contracts, and overseas sales records to ensure consistency between actual operations and customs documentation.
(According to Official Letter No. 20516/CHQ-GSQL dated August 18, 2026)
Related service: Customs clearance procedures
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