Vietnam: Guidance on conditions for customs inspection of export processing enterprises
General Department of Customs guidance—Official Letter No. 697/TCHQ-GSQL
Guidance on conditions for customs inspection
The General Department of Customs issued guidance—Official Letter No. 697/TCHQ-GSQL (2 March 2022)—regarding the conditions for customs inspection and supervision for export processing enterprises.
Specifically, according to Official Letter 697:
- There is no required minimum acreage for an export processing enterprise.
- Guidelines address the specifications for “hard fences” (actual physical fences) of export processing enterprises located in export processing zones or in export processing subdivisions in industrial and economic zones. Specifically, in situations involving export processing zones and export processing subdivisions that also include ordinary enterprises (non-export processing enterprises), each export processing enterprise must satisfy the conditions of having its own fence separating that export processing enterprise from the outside area and determine that the transportation of goods only goes through the separate gate of the export processing enterprise. This condition does not apply if the export processing zone or export processing subdivision includes no ordinary enterprises. In instances when an export processing enterprise leases a location from another export processing enterprise, the conditions regarding the fence will apply to the shared area, on the condition that the goods of the export processing enterprises are separated.
- Supplemental management regulations apply to dependent branches of export processing enterprises established in a customs management area different from the place where its head office is located. Specifically, the export processing enterprise and the branch of the export processing enterprise must both be shown on the investment registration certificate.
This guidance may not be consistent with the regulations and practice of issuing the investment registration certificate that does not record information about the dependent branch/unit. Consequently, enterprises may need to consult their local licensing authority for more specific instructions.
Read a March 2022 report [PDF 100 KB] prepared by the KPMG member firm in Vietnam
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.