3 CUSTOMS SUPERVISION CONDITIONS FOR EXPORT PROCESSING ENTERPRISES BEING NON-TARIFF ZONES
The Decree No. 18/2021/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty is issued by the Government on March 15, 2021.
Specifically, conditions for customs inspection and supervision and application of duty policies to export processing enterprises being non-tariff zones, including: Being separated from the outside by solid fences; having entrances/gates to ensure that goods only are delivered in and out of the export processing enterprises through such entrances/gates; Being equipped with cameras that can observe all positions in the entrances/gates and positions where the goods are stored around the clock; Having a software to manage imported goods not liable to duty of the export processing enterprises in order to make stock summary reports on the use of imported goods as prescribed.
Besides, to add goods imported for export production which are permitted to be destroyed in Vietnam and have actually been destroyed into the group of goods imported for export production that are entitled to import duty exemption.
Annually, within 90 days from the end of a fiscal year, organizations and individuals shall notify their use of duty-free goods in the fiscal year to the customs office where the duty-free goods list is received until the whole project is terminated or the goods have been re-exported out of Vietnam or when the use purposes of goods are changed, goods are used for domestic sale, have been destroyed.
This Decree takes effect on April 25, 2021.
