Guiding Procedures For Export Processing Enterprises (EPE) And Authorized Economic Operator (AEO) To Deliver Raw Materials And Supplies To Reprocessing Partners  

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Bulletin ENG
Hướng Dẫn Thủ Tục Doanh Nghiệp Chế Xuất (Epe) Thuộc Diện Doanh Nghiệp Ưu Tiên (Aeo) Giao Nguyên Liệu, Vật Tư Cho Đối Tác Gia Công Lại

On January 24, 2025, the General Department of Customs issued Official Letter No. 445/TCHQ-GSQL guiding on this issue as follows: 

1. Notice of production facility and contract to hire a reprocessing partner 

  • Before sending raw materials and supplies for processing, the Company must notify the production facility and the contract to hire a processing partner for the Customs Branch where it is managed. 
  • Follow Form 20 – Appendix II or Form 12/TB-CSSX/GSQL – Appendix V Circular 39/2018/TT-BTC. 

2. The process of delivering materials to the partner for reprocessing 

Export processing enterprises (EPE) belonging to the Authorized economic operator (AEO) category are entitled to directly transport imported raw materials and supplies (E11) or purchased domestically (E15) to partners for production or reprocessing. 

  • After completing the E11 import procedures, raw materials and supplies will be transported from the import gate to the warehouse of the processing partner. 
  • Or the Company can specify the delivery from the warehouse of domestic goods trading partners to the warehouse of the processing partner. 

3. Customs clearance

a. In case of importing raw materials from foreign countries (type E11):
  • The company declares the bonded transport location code as the code of the enterprise receiving the reprocessing; or
  • The Code of the Customs Branch receives the reprocessing contract (if the reprocessing enterprise has not yet been granted a location code).
b. In case of purchasing raw materials from the domestic market (type E15): 
  • The Company is allowed to deliver the goods first and complete customs procedures later within 30 days of the date of delivery. 
  • When registering the import declaration, the Company declares the unloading location as: 
  • Code of the enterprise receiving the reprocessing. 
  • Or the code of the Customs Branch receiving the reprocessing contract (if the reprocessing enterprise has not yet been granted a location code). 

4. Obligation to keep records 

The company needs to store complete documents proving the process of delivery and use of raw materials and supplies from import, processing, receipt of semi-finished products, products and production.  

All must comply with accounting and customs regulations and be ready to provide when requested by the management agency. 

(According to Official Letter No. 445/TCHQ-GSQL dated January 24, 2025)

Relevant News: 

  1. Tax Policies In Case Export Processing Enterprises (EPEs) Lease Factories To Others (EPEs)
  2. Tax Refund for Export Processing Enterprises (EPEs) with Re-exported Imported Goods

The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING. We invite businesses to stay informed!

For expert advice on customs issues related to Export Processing Enterprises (EPEs), please contact this hotline +(84) 908-535-898 (Vietnamese), +(84) 902-927-767 (Korean) or send an email to the address: uni@eximuni.com.

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