In response to the question of MYS Group Packaging Engineering Co., Ltd. about converting types from export processing enterprises to enterprises that do not enjoy the policies of processing enterprises, the General Department of Customs said that before converting export processing enterprises, new customs declarations must be declared, Pay enough taxes on goods.
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According to the General Department of Customs Article 4 of the Law on Export Tax, import duty No. 107/2016/QH13 stipulates the relationship of buying and selling goods between non-tariff zones and outsiders as export and import relations.
In Clause 5, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of the Government's Decree No. 59/2018/ND-CP stipulates: Imports and exports are not subject to import and export duty, excise tax, value-added tax, environmental protection tax or tax exemption and have been released or cleared but then changed for non-tax-exempt subjects or duty-exempt purposes, new customs declarations must be made.
Clause 12 Article 1 of Decree No. 59/2021/ND-CP
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5. For exports and imports that are not subject to export duty, import duty, excise tax, value-added tax, environmental protection tax or exemption or imposition of absolute tax rates and tariff rates under tariff quotas and have been released or cleared but then changed to non-taxable subjects or items tax-exempt targets; applying absolute tax rates and rates according to tariff quotas; goods that are materials, supplies and components imported for processing and production of exports and goods temporarily imported – re-exported that have been released or cleared but then changed the purpose of use, transferred domestic consumption, must declare new customs declarations. Policies on the management of exports and imports; tax policies on exports and imports shall be implemented at the time of registration of new customs declarations unless they have fully implemented the policy on the management of exports and imports at the time of registration of the original declaration.
In particular, the tax policy on imports and exports shall be implemented at the time of registration of the new customs declaration unless the policy on the management of imports and exports has been fully implemented at the time of registration of the original declaration.
In comparison with the above provisions, according to the General Department of Customs, in case the enterprise converts the type from an export processing enterprise to an enterprise that does not enjoy the policies of the export processing enterprise, the export processing enterprise must declare a new customs declaration and pay full taxes on goods of export processing enterprises before conversion.
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