On 24 November 2025, the Customs Department issued Official Letter No. 37713/CHQ-GSQL providing guidance on procedures for asset transfer upon the merger of a regular export processing enterprise into a priority export processing enterprise.
Details of the guidance are as follows:
1. Regarding the implementation of the Final Settlement Report
a, Before carrying out the merger procedures:
- Merged enterprise: Must submit the final settlement report on the use of raw materials, supplies, finished products, semi-finished products, machinery, equipment and exported goods to the customs authority where the production facility was registered.
- Receiving enterprise: Not required to submit the final settlement report.
b, After completing the merger procedures:
- The merging enterprise shall:
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- Continuing to monitor and verify the quantity of transferred raw materials, supplies, finished products, machinery and equipment to ensure proper use for the intended purposes.
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- Submitting the annual final settlement report to the customs authority in accordance with the financial year
2. Regarding asset transfer procedures
If the receiving enterprise continues to use the remaining assets, raw materials, supplies, finished products, semi-finished products, machinery, and equipment of the merged enterprise, it must monitor and record such use for the proper purposes in its internal accounting system and in the final settlement report submitted to the customs authority.
If the intended use changes, or if the goods are transferred for domestic consumption, the change of use purpose must comply with Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC.
3. Regarding the priority enterprise regime
After completing the merger and carrying out all required asset transfer procedures, the receiving enterprise (new legal entity) may continue to apply the priority regime if it meets the eligibility conditions as prescribed.
4. Regarding procedures for notification of production facilities
When there are changes relating to processing or production facilities for exported goods (address, scale, legal representative, etc.), the enterprise must notify the supervising customs authority before importing or transferring raw materials and supplies to the new processing location or new storage site.
* Note: For other types of changes, the enterprise must notify the customs authority no later than the 10th day of the first month of the following quarter from the date the change occurs.
If the customs office managing the production facility remains unchanged, the enterprise only needs to submit a supplementary notification of changes using Form No. 20 in Appendix II or Form No. 12/TB-CSSX/GSQL in Appendix V of Circular No. 38/2015/TT-BTC, as amended by Circular No. 39/2018/TT-BTC.
(According to Official Letter No. 37713/CHQ-GSQL dated November 24, 2025)
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