VCN – According to the guidance of the General Department of Customs, in case an enterprise transfers raw materials and supplies from one processing contract to another, the customs regime E54 should be used.
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| Operations of customs officers of Hai Phong Customs Department. Photo: N.Linh |
However, the local customs departments requested the General Department of Customs to guide the case in which an enterprise transfers raw materials from one processing contract to another of the same enterprise as designated by the ordering party, which customs regime will be used.
Answering this question, the General Department of Customs said according to the instructions on using the customs regimes in Decision 1357, the E54 – exporting raw materials from one processing contract to another is used in case of transferring raw materials and supplies from one contract to another, excluding the transfer of equipment and machinery.
The customs regime B13 – export of imported goods used in case of exporting redundant raw materials and supplies of export processing and production to foreign countries or non-tariff areas, export processing enterprises or on-spot export as designated by foreign traders.
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Based on the instructions, the General Department of Customs said if an enterprise transfers raw materials and supplies from one processing contract to another, the customs regime E54 should be used.
By N. Linh/ Huyen Trang