Circular No. 13/2014/TT-BTC dated January 24, 2014 of the Ministry of Finance prescribing customs procedures for goods processed with foreign traders
THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Hanoi, January 24, 2014
Prescribing customs procedures for goods processed with foreign traders
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to Import Duty and Export Duty Law No. 45/2005/QH11 of June 14, 2005; Tax Administration Law No. 78/2006/QH11 of November 29, 2006; and Law No. 21/2012/QH13 of November 20, 2012, Amending and Supplementing a Number of Articles of the Tax Administration Law;
Pursuant to Commercial Law No. 36/2005/QH11 of June 14, 2005;
Pursuant to Civil Code No. 33/2005/QH11 of June 14, 2005;
Pursuant to Penal Code No. 15/1999/QH10 of December 21, 1999;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law on customs procedures and customs inspection and supervision;
Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law’s provisions on international purchase and sale of goods and agency for purchase, sale, processing and transit of goods with foreign partners;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Import Duty and Export Duty Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular prescribing customs procedures for goods processed with foreign traders as follows:
Article 1. Scope of regulation
This Circular prescribes customs procedures for goods received for processing in Vietnam for foreign traders and customs procedures for goods ordered for overseas processing.
Article 2. Subjects of application
1. Subjects that are below collectively referred to as traders:
a/ Vietnamese enterprises established and having made business registration in accordance with the Enterprise Law;
b/ Foreign-invested enterprises established in accordance with the Investment Law;
c/ Cooperatives established and having made business registration in accordance with the Cooperative Law;
d/ Private business households allowed to make business registration under the Government’s Decree No. 43/2010/ND-CP of April 15, 2010.
2. Customs offices and customs officers.
3. Other state agencies involved in the state management of customs.
Article 3. Interpretation of terms
1. “Processing raw materials” include principal raw materials and auxiliary raw materials:
a/ “Principal raw materials” are raw materials constituting the principal component of a product.
b/ “Auxiliary raw materials” are raw materials used for the creation of a processed product but not constituting the principal component of the product.
2. “Processing supplies” means products and semi-finished products used in the process of producing a processed product but not directly constituting the product. Processing supplies include also packages or materials used for packaging processed products.