VCN - In the implementation of the Law on Foreign Trade Management and Government’s Decree No. 09/2018 / ND-CP dated 15th January 2018, Ho Chi Minh City Customs Department raised many problems related to on-spot import and export of foreign direct investment (FDI) enterprises.
|Ho Chi Minh City Customs officers guide procedures for FDI enterprises. Photo: T.H|
Accordingly, are FDI enterprises which have the right to export permitted to use goods purchased in Vietnam, or goods legally imported into Vietnam for on-sport export?
Currently, the Ho Chi Minh City Customs Department has raised many cases where FDI enterprises which have been granted export permit to apply for on-spot export of goods purchased in Vietnam and of goods legally imported into Vietnam.
According to the provisions of Clause 1, Article 7 of Decree No. 09/2018 / ND-CP, FDI enterprises which have already been granted the export permit shall only be permitted to export goods purchased in Vietnam; For goods processed in Vietnam under orders by those enterprises and goods legally imported into Vietnam from a foreign country or a private Customs area, there is no specific regulation on permission for on-spot export to FDI enterprises.
Therefore, in this case, Ho Chi Minh City Customs Department has not enough legal basis to solve the on-spot export procedures for the enterprises
In addition, the Ho Chi Minh City Customs Department noted that the Law on Foreign Trade Management No. 05/2017 / QH14 and Decree No. 09/2018 / ND-CP do not stipulate the on-spot import and export activities of FDI enterprises.
Recently, the Department has received an Official Letter No. 130 / XNK-CN dated 31st January 2018 from the Import-Export Department (under the Ministry of Industry and Trade) answering on the on-spot export of foreign enterprises.
Under this Official Letter, the Import and Export Department guided that the on-spot export of goods complies with Article 32 of Decree 187/2013 / ND-CP dated 20th November 2013 and Point C, Clause 3, Section II of Circular 04/2007/ TT-BTM.
However, Decree 108/2006 / ND-CP has expired and is replaced by Decree 118/2015 / QH13, so Circular 04/2007 / TT-BTM also expires in accordance with the provisions of Clause 4 of Article 154 of the Law on Promulgation of Legal Documents No. 80/2015 / QH13.
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Therefore, at present, there are no documents specifying on-spot import and export activities for goods subject to on-sport import and export by FDI enterprises so that Ho Chi Minh City Customs Department is facing difficulties for the guidance of enterprises.