On February 24, 2026, the Customs Department issued Official Dispatch No. 12618/CHQ-GSQL regarding customs procedures for goods supplied to export processing enterprises, including labor protection goods.
Key Contents:
1. Regulations on Goods Exchange Relations with Export Processing Enterprises
The exchange of goods between export processing enterprises and other areas within the territory of Vietnam (outside non-tariff zones) is defined as an export-import relationship, except for cases where customs procedures are not required.
The following categories of goods:
- Construction materials
- Office supplies
- Food and foodstuffs
- Consumer goods sourced from the Vietnamese domestic market
when brought into an export processing enterprise for the purpose of:
- Construction works
- Supporting office administration and management
- Serving the daily needs of workers employed at the export processing enterprise
are exempt from customs procedures, customs inspection and supervision, and are not subject to export or import duties as prescribed.
For these goods, the export processing enterprise and the seller may choose whether to carry out export/import customs procedures.
(According to Article 26.4.b of Decree No. 35/2022/ND-CP and Article 74.2 of Circular No. 38/2015/TT-BTC)
2. Case of Labor Protection Goods Supplied to Export Processing Enterprises
There is currently no legal document that classifies labor protection goods as “consumer goods” as referenced in Decree No. 35/2022/ND-CP.
Accordingly, in the view of the Customs Department: Where an export processing enterprise purchases labor protection goods from the domestic market, customs procedures must be carried out.
(According to Official Dispatch No. 12618/CHQ-GSQL dated February 24, 2026)
Related Services: Customs Declaration Service
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