On September 23, 2026, the General Department of Customs issued Official Letter No. 22109/CHQ-NVTHQ providing guidance on customs procedures and tax policy for export and re-export activities of Export Processing Enterprises.
1. Regulations on Customs Procedures and Type Codes:
When re-exporting imported goods (used for processing, manufacturing for export, or export processing), the customs declarant carries out export procedures as prescribed and is not required to register a declaration changing the purpose of use (code A42).
Goods imported and exported by an Export Processing Enterprise must go through customs procedures and be used strictly for the intended production purpose. Liquidation in the form of export must be registered on an export declaration.
Application of Type Code B13 (Export of previously imported goods): This applies to three specific cases:
- Goods in original condition: Goods of import origin that have not undergone processing/manufacturing and are re-exported abroad, moved into a non-tariff zone, transferred to another Export Processing Enterprise, or exported on the spot.
- Liquidation of assets: Duty-free machinery, equipment, and goods liquidated by an Export Processing Enterprise and sold abroad or sold to another Export Processing Enterprise.
- Surplus raw materials: Surplus raw materials and supplies from processing or manufacturing-for-export or export-processing activities that are re-exported or sold as designated.
2. Tax Policy
Goods exported from a non-tariff zone abroad, imported from abroad into a non-tariff zone, or transferred between non-tariff zones are not subject to import or export duty.
(Based on Official Letter No. 22109/CHQ-NVTHQ dated September 23, 2026).
Related service: Customs clearance procedures
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