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blue-check All manufacturing facilities of EPEs must meet conditions for customs supervision and inspection after April 25th, 2022

Official letter No. 1939/TCHQ-GSQL dated May 30th, 2022 of the General Department of Vietnam Customs regarding deployment of clause 10 Article 1 of the Government's Decree No. 18/2021/ND-CP
Posted: 1/6/2022 10:32:43 AM | Latest updated: 4/6/2022 10:42:11 AM (GMT+7) | LuatVietnam: 5465
VietlawOnline

According to clause 10 Article 1 of Decree No. 18/2021/ND-CP (takes effect from April 25th, 2021), export processing enterprise (EPE) must meet all conditions for customs supervision and inspection below:

(i) Having hard fences that separate the EPE from the outside;

(ii) Having surveillance cameras at the entrances and exits where goods are stored throughout the day; images recorded by these cameras shall be transmitted to the supervisory customs authority;

(iii) Having software for management of duty-free goods of the EPE serving preparation of reports on receipt, discharge, inventory and use of imports.

The General Department of Vietnam Customs notes that in case an EPE has many manufacturing facilities, such EPE shall be recognized to meet the conditions for customs supervision and inspection when all manufacturing facilities of the EPE meet the aforesaid conditions for customs supervision and inspection.

With regard to EPEs that are operating before the effective date of Decree No. 18/2021/ND-CP, if after 01 year the EPEs fail to meet all conditions for customs supervision and inspection according to the aforesaid regulations, they shall not be eligible for non-tariff zone tax policies (until they meet the conditions).

Ms Phuong Thao (VietlawOnline.com)
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Export processing enterprises