Guidance On Converting Materials From Processing Type To Export Production Type

Published On - August 3, 2026

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On July 20, 2026, the Customs Sub-Department of Region II issued Official Letter No. 14897/HQKV2-NVHQ guiding procedures for converting raw materials and supplies from the processing type to the export production type. Below are the details:

1. Mandatory registration of a new declaration when changing the intended use

Under Decree No. 167/2025/NĐ-CP, customs declarants must register a new customs declaration when goods have already been cleared through customs but the intended use is changed or the goods are converted for domestic consumption.

This is a mandatory requirement to update tax policy and manage goods at the time of the change.

2. Carrying out On-Spot Import-Export procedures

For materials imported under the processing type that an enterprise wishes to convert to the export production type, the organization/individual must carry out on-spot import-export procedures as stipulated in Article 86 of Circular 38/2015/TT-BTC (as amended and supplemented) before putting the materials into production use.

3. Correct application of type codes

The application of import-export type codes must comply with the guidance in Decision No. 1357/QĐ-TCHQ dated May 18, 2021 of the General Department of Customs; this is a necessary condition for the declaration to be accepted and processed quickly.

(According to Official Letter No. 14897/HQKV2-NVHQ dated July 20, 2026)

Related service: Customs clearance procedures