On August 28, 2024, the General Department of Customs (GDC) revised and supplemented several provisions of the Draft Amendment to Decree 08/2015/ND-CP. Compared to the previous draft submitted to the Government on December 27, 2022, this version includes significant changes, particularly regarding “on-spot import and export.”
Accordingly, the GDC officially proposes the repeal of Article 35 of Decree 08/2015/ND-CP, along with a transitional provision. The proposed content is as follows:
“Repeal Article 35 of Decree No. 08/2015/ND-CP
Goods traded between Vietnamese enterprises and foreign organizations or individuals without a presence in Vietnam, and designated by foreign traders for delivery and receipt with other enterprises in Vietnam, may continue to carry out on-spot import and export customs procedures for a maximum period of 1 year from the effective date of this Decree, provided that the foreign trader does not have a presence in Vietnam as defined in Clause 5, Article 3 of the Law on Foreign Trade Management.”
The Ministry of Finance’s perspective is that this amendment essentially abolishes the provision under Point c, Clause 1, Article 35.
- The regulation under point a concerning on-spot import and export in the form of processing remains governed by Articles 181 and 182 of the Commercial Law.
- The regulation under point b concerning on-spot import and export with export processing enterprises (EPEs) remains governed by Article 28 of the Commercial Law and Article 3.4 of the Law on Foreign Trade Management.
Enterprises may continue to follow on-spot import and export procedures for these two cases. The Ministry of Finance will soon provide specific guidance when amending and supplementing Circular No. 38/2015/TT-BTC.
This proposal was made after the Ministry of Finance gathered feedback from numerous domestic and international organizations. It also carefully studied the regulations of several countries on “on-spot import and export” and assessed the impacts of abolishing this regulation.
In addition to the content on “on-spot import and export,” the Draft also amends provisions on customs clearance locations; declarants; entities subject to customs inspection and supervision, preferential treatment for enterprises; customs valuation; customs procedures; and adds regulations on internal control systems; electronic customs procedures and taxes; and customs procedures and inspections for goods supplied to outbound aircraft and ships.
- Draft amendments dated August 28, 2024. See details here.
- Comparison of changes between draft versions. See details here.
- Ministry of Finance report on finalizing the draft (July 2024). See details here.
On September 6, 2024, the General Department of Customs issued Official Dispatch No. 4277/TCHQ-GSQL to notify the Business Associations about the latest amendments and supplements for consultation.
Feedback should be sent to the email address: thuyltt3@customs.gov.vn or directly to the General Department of Customs by September 16, 2024.
Contact Information
Ms. Luu Thi Thanh Thuy
Specialist, Customs Supervision and Management Department – General Department of Customs
Phone: (024) 39440833 – 8813
According to Official Letter No. 4277/TCHQ-GSQL dated September 6, 2024