On January 23, 2026, Customs Branch of Region XVIII issued Official Letter No. 185/HQKV18-NV providing guidance on procedures for the disposal of fixed assets (plastic injection molds) in the form of on-the-spot re-export and re-borrowing from foreign partners for production purposes applicable to export processing enterprises.
Below are the detailed contents:
1. Right of Export Processing Enterprises to Dispose of Assets
Export processing enterprises are permitted to dispose of assets (plastic injection molds imported under customs regime E13) by selling them to foreign partners and designating delivery and receipt of goods directly at the company’s factory in Vietnam for the purpose of re-borrowing them for production.
2. On-the-Spot Export Procedures (Disposal of Fixed Assets)
Register an export customs declaration under customs regime code B13.
In the “Notes” box on the customs declaration, the enterprise is required to clearly state: the number of the sales contract with the foreign partner and the designation of delivery at the company’s own address.
3. On-the-Spot Import Procedures (Re-borrowing of Molds)
After clearance of the B13 export declaration, the enterprise shall register an import customs declaration under customs regime code G12 (Temporary import of machinery and equipment for projects with a specified duration).
The enterprise must complete the G12 import procedures within 15 working days from the date of clearance of the B13 export declaration.
(According to Official Letter No. 185/HQKV18-NV dated January 23, 2026)
Related Services: Customs Declaration Service
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