Official letter No. 1730/TCHQ-GSQL dated May 16th, 2022 of the General Department of Vietnam Customs regarding guidelines on customs procedures for export of scraps, wastes of export processing enterprises (EPEs)

The General Department of Vietnam Customs assumes that in case scraps, wastes of an EPE do not belong to the list of goods banned from export, the list of goods exported under license, it is only required to carry out customs procedures at the sub-department of customs without having to apply for the export license.

However, the scraps, wastes to be exported must meet the regulations at clause 1 Article 55 of Circular No. 38/2015/TT-BTC (amended at clause 35 Article 1 of Circular No. 39/2018/TT-BTC).

On the export declaration, the goods description and HS codes of goods shall be declared according to actual materials, semi-products, finished products and the phrase “damaged goods” shall be added after the goods names.