On 24 November 2025, the Customs Department issued Official Letter No. 37951/CHQ-GSQL regarding import–export procedures and the transfer of used machinery and equipment serving manufacturing activities. The document clarifies the scope of application of legal regulations related to the movement of machinery between enterprises or re-importation into Vietnam.
1. Import and export of used machinery serving manufacturing activities
The Government regulates the import of used machinery, equipment, and technological lines under Article 1.1 of Decision 18/2019/QĐ-TTg. However, this policy does not apply to:
- Machinery and equipment on the list of goods banned from import.
- Used machinery already located within the territory of Vietnam when transferred between manufacturing enterprises in Vietnam.
2. Transfer of machinery and equipment between domestic enterprises
On-the-spot export and import refer to goods delivered and received within Vietnam at the designation of a foreign trader under contracts for sale, processing, leasing, or borrowing between Vietnamese enterprises and foreign traders.
(Customs Law 2014, Decree 08/2015/ND-CP amended and supplemented by Decree 167/2025/ND-CP)
Therefore, for machinery and equipment leased or borrowed for a fixed term and designated by the foreign trader to be delivered to another company in Vietnam:
- During the lease/borrowing term, enterprises are not required to carry out on-the-spot import–export procedures.
- Only upon the expiry of the lease/borrowing period, as specified in the contract, must enterprises carry out on-the-spot import–export procedures in accordance with the law.
(According to Official Letter No. 37951/CHQ-GSQL dated November 24, 2025)
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