Official Letter 22561/CHQ-GSQL: What Should Manufacturing, Processing and Export Processing Enterprises Note About On-the-Spot Export/Import, Machinery Liquidation and C/O for E31 Declarations
Official Letter 22561/CHQ-GSQL, issued by the Customs Department on 5 October 2026, responds to a request from a business in Bac Ninh on customs procedures for on-the-spot exported/imported goods, liquidation of machinery and equipment under duty-exempt investment projects, and submission of C/O for E31 import declarations.
Below, UNI summarizes the key points to note and the recommended actions.
Key Points to Remember
- Without a delivery/receipt designation from the foreign trader, the transaction is not on-the-spot export/import.
- Liquidation of machinery of duty-exempt projects is carried out where the Duty Exemption List was registered; if the goods are not subject to List registration, it is carried out where the import declaration was registered.
- C/O for E31 declarations follows Clause 3, Article 10 and Articles 11, 12 and 13 of Circular 33/2023/TT-BTC.
- Customs procedures apply Circular 38/2015/TT-BTC, as amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC.
1. What Does Official Letter 22561/CHQ-GSQL Say About On-the-Spot Export/Import?
The Customs Department affirms: on-the-spot export/import requires a designation from the foreign trader. Goods bought and sold, leased or borrowed between a Vietnamese business and a foreign trader are not on-the-spot exported/imported goods. This applies if the foreign trader does not designate delivery/receipt of the goods with a business in Vietnam.
The cited legal basis is Clause 3, Article 3 of Law No. 90/2025/QH15 and Article 35 of Decree 08/2015/NĐ-CP, as amended by Clause 19, Article 1 of Decree 167/2025/NĐ-CP. Customs procedures for on-the-spot goods follow Article 86 of Circular 38/2015/TT-BTC, as amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC.
Which Businesses Should Pay Attention?
- Export processing enterprises (EPEs).
- Processing enterprises.
- Export manufacturers that buy and sell goods with foreign traders but deliver and receive the goods in Vietnam.
Recommended Actions
- Review contracts and document sets. The foreign trader’s written designation of delivery/receipt must be clearly shown.
- Without a designation, a declaration under the on-the-spot procedure must not be opened.
UNI note: in that case, the business needs to redetermine the declaration type and the related tax obligations.
- Review previously declared on-the-spot transactions to proactively handle risks in a post-clearance audit.
2. Where Is the Liquidation of Machinery and Equipment of Duty-Exempt Investment Projects Carried Out?
The liquidation or change of purpose of use of goods imported for duty-exempt investment projects follows the procedures in Clause 3, Article 85 of Circular 38/2015/TT-BTC. This provision has been amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC.
| Case | Place of procedures |
| Goods registered in the List of duty-exempt imported goods | Customs authority where the List was registered |
| Goods not subject to List registration | Customs authority where the import declaration was registered |
If liquidated by way of export, the business opens an export declaration under the corresponding type code in Decision 1357/QĐ-TCHQ dated 18 May 2021.
Recommended Actions
- Identify the correct customs branch for the procedures and the correct export type code.
- Prepare the original records: Duty Exemption List, original import declaration, asset tracking documents.
3. How Is the Certificate of Origin (C/O) Submitted for E31 Declarations?
E31 is the declaration type for importing raw materials to manufacture export goods. According to Official Letter 22561, submission of the certificate of origin (C/O) for this declaration applies Circular 33/2023/TT-BTC as follows:
| Issue | Basis in Circular 33/2023/TT-BTC |
| Submission of the certificate of origin | Clause 3, Article 10 |
| How to declare | Article 11 |
| Time of submission | Article 12 |
| Late submission in special cases | Article 13 |
Why Is the C/O for E31 Declarations Important?
Goods imported under code E31 are raw materials and supplies imported to manufacture export goods (Decision 1357/QĐ-TCHQ), and are exempt from duty when meeting the conditions in Clause 2, Article 12 of Decree 134/2016/NĐ-CP (as amended and supplemented by Decree 18/2021/NĐ-CP).
Recommended Actions
- UNI recommends declaring and keeping the C/O as soon as the E31 declaration is opened, without waiting until the purpose of use changes.
- Check the submission deadlines and late submission rules in Articles 12 and 13 of Circular 33/2023/TT-BTC to submit on time.
- Check the original wording of Clause 3, Article 10 to apply it correctly to each shipment.
Contact UNI Customs Consulting for advice on reviewing contracts, on-the-spot declarations, machinery and equipment liquidation files, and C/O for E31 declarations (import of raw materials for export manufacturing).
Source: Based on Official Letter No. 22561/CHQ-GSQL dated 5 October 2026 of the Customs Department.
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