Recently, the Customs Department issued Official Letter No. 29639/CHQ-NVTHQ to provide guidance on customs procedures and value-added tax (VAT) for reprocessing activities carried out by Export Processing Enterprises (EPEs). The guidance helps EPEs ensure proper tax declaration and compliance when performing reprocessing operations.
1. Regarding customs procedures
For EPEs: No customs procedures are required when receiving goods from domestic enterprises for reprocessing and returning the finished products to the domestic market.
For domestic enterprises: Customs procedures must be carried out in accordance with regulations on processing goods for foreign traders.
Regarding the customs clearance location, the domestic enterprise may choose to carry out procedures at the Sub-Department of Customs managing the EPE. When declaring the information field “enterprise internal management number” on the customs declaration, the domestic enterprise must declare as follows: “#&GCPTQ;”
(Article 76.2. Circular 38/2015/TT-BTC and Article 1.52 of Circular 39/2018/TT-BTC)
2. Regarding value-added tax (VAT)
In cases where a domestic enterprise processes goods on behalf of an EPE, the reprocessed products, upon importation, are subject to VAT.
(Article 3 of the Law on Value-Added Tax 2024)
(Source: Official Letter No. 29639/CHQ-NVTHQ dated October 15, 2025 of the Customs Department)
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