The Government has issued Decree 114/2015/ND-CP to amend and supplement Article 21 of Decree 29/2008/ND-CP and Point 1 of Article 1 of Decree 164/2013/ND-CP on provisions exclusively applicable to export processing zones and enterprises.
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The Government has issued Decree 114/2015/ND-CP to amend and supplement Article 21 of Decree 29/2008/ND-CP and Point 1 of Article 1 of Decree 164/2013/ND-CP on provisions exclusively applicable to export processing zones and enterprises.
Export-processing zones or enterprises are separated from the outside territory with fence and wall systems which have entry and exit gates and doors to facilitate examination, supervision and control by customs offices and related functional agencies.
Export-processing enterprises may purchase construction materials, stationery, food, foodstuffs and consumer goods from inland Vietnam to build necessary facilities and serve the operation of their offices and daily activities of their staff members and workers.
Export-processing enterprises and sellers of goods to these enterprises may or may not carry out import, export and customs procedures for construction materials, stationery, food, foodstuffs and consumer goods from inland Viet Nam.
Customs procedures for inspection and supervision of exported and imported goods of export processing zones and enterprises comply with the customs law.
Export-processing enterprises may sell to the domestic market their liquidated assets and goods in accordance with investment and trade laws. The exchange of goods between export-processing zones and enterprises and other areas in the Vietnamese territory, except non-tariff areas, is regarded as import and export relations.
Relations of goods exchange between export processing zones and enterprises and other areas in the Vietnamese territory are regarded as import and export relations excluding other cases which are prescribed by the Ministry of Finance.
Export-processing enterprises may sell to the domestic market their liquidated assets and goods in accordance with investment and trade laws. At selling and liquidation time to the domestic market, export-import goods management policies are not applicable excluding cases in which goods belong to the conditional, standard, and interdisciplinary investigating management categories; license management goods must get approval from import granting agencies in document.
Staff and workers who work in processing zones and enterprises carrying foreign currencies from inland Viet Nam into processing zones and enterprises and vice versa are exempt from customs declaration.
Processing enterprises that are granted business permits for goods trading and goods trading-related activities in Viet Nam are required to open account book to post turnover and costs on goods trading-related activities in Viet Nam, arrange areas for goods storage in separation with goods production activities or establish their own branches outside export-processing enterprises and zones for conducting these activities.
(Source:VGP)
