On July 21, 2025, the Ho Chi Minh City Customs Sub-Department II issued Official Letter No. 828/NVHQ-TTHQ to address issues related to customs procedures between domestic enterprises and EPEs (Export Processing Enterprises), as well as businesses located in non-tariff zones. This document was released following Decree 167/2025/NĐ-CP, which officially abolished in-place import-export procedures for these transactions, leading to practical difficulties in implementation.
1. Key contents of Official Letter 828:
– Since the issuance of Decree No. 167/2025/ND-CP, the implementation of on-the-spot import and export procedures for transactions involving goods between domestic enterprises and EPEs has encountered numerous obstacles and difficulties in practice.
– The Sub-Department of Customs – Area II has reported these issues to the City Department of Customs for further guidance.
– Pending official instructions from the General Department of Customs, enterprises shall carry out customs procedures for goods traded under sale, processing, leasing, or borrowing contracts between domestic enterprises and EPEs or enterprises in non-tariff zones in accordance with Section 5, Chapter III of Circular No. 38/2015/TT-BTC (as amended and supplemented by Circular No. 39/2018/TT-BTC). Customs declaration forms are to be completed pursuant to Article 86 of Circular No. 38/2015/TT-BTC.
2. On July 22, 2025, the Customs Division at the High-Tech Park responded to Official Letter 828 with Official Letter No. 1281/CNC-ĐTKD, stating:
– The purchase and sale of goods between domestic enterprises and EPEs or enterprises in non-tariff zones do not qualify as on-the-spot import and export as defined in Clause 1, Article 47a of the Law on Customs and Article 35 of Decree No. 08/2015/ND-CP (as amended by Decree No. 167/2025/ND-CP).
– Therefore, the High-Tech Park Customs holds that Official Letter 828 is inconsistent with current legal regulations, and since it is not a directive issued by a superior authority, there is no legal basis for compliance or implementation.
3. Proposal to facilitate enterprise operations:
It is proposed that the General Department of Customs promptly issue an official response to Official Letter 828 and provide professional guidance on on-the-spot import and export procedures for goods traded between domestic enterprises, EPEs, and enterprises in non-tariff zones, in accordance with Decree No. 167/2025/ND-CP, in order to facilitate enterprise operations and ensure procedural stability in customs declarations.
(According Official Letter No. 828/NVHQ-TTHQ dated July 21, 2025)
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