On July 29, 2024, the GDC issued Official Letter No. 1238/GSQL-GQ2 to answer questions about export and import rights of FDI enterprises. The GDC opinions on this issue are as follows:
1. Regarding Import Rights:
In case the FDI enterprise has been licensed to exercise the right to import (according to Decree 09/2018/ND-CP), when importing goods, the type code A41 – Business import of the enterprise exercising the right to import.
2. Regarding Export Rights:
FDI enterprises that import goods and then export the same goods abroad or into non-tariff zones (goods in their original state, without further processing shall do the following:
- In case the goods meet the conditions for export tax exemption or import tax refund, use the code B13 – Export of imported goods.
The export declaration should note “Goods subject to export tax exemption and import tax refund as prescribed”.
- In case the enterprise does not wish to complete the procedures for export tax exemption or import tax refund, use the code B11 – Export for business.
The export declaration should note “This declaration is not used to carry out procedures for non-collection of export tax and refund of import tax”.
Notably, the General Department of Customs also gave an opinion on this case in Official Letter No. 1214/QSQL-GQ2 dated July 22, 2022: in case an FDI enterprise imports goods and then exports the same goods (not yet through the processing and processing process), it falls under the temporary import – re-export. Therefore, FDI enterprises are not entitled to conduct this activity.
Source: Official Letter No.1238/QSQL-GQ2