Based on purpose of use and status of goods to choose customs regime

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A Customs officer of Ninh Binh Customs checks data on enterprises. Photo: H.Nu

Specifically, the Customs regime A11- import for consumer business (goods that go through customs procedures at the border gate), is applied for goods imported for consumption and business according to the provisions of the Prime Minister's Decision on the list of goods required to go through customs procedures at the import border gate; goods that are input materials for production activities or tax-free investment or taxable investment goods selected by enterprises to carry out procedures at the import border gate.

The Customs regime A41- import for the business of foreign-invested enterprises, is used in cases where foreign-invested enterprises (including export processing enterprises) import goods under the import right to directly sell them in Vietnam.

The Customs regime B11- business export, is used in cases where enterprises simply export commercial goods to foreign countries or into non-tariff zones or export processing enterprises under sale contracts, and business rights of foreign-invested enterprises (including business rights of export processing enterprises).

The Customs regime B13- export of imported goods, is used for imported goods under the customs regime of re-export (including re-export to return goods to foreign customers; re-export to a third country or export to the non-tariff areas); goods which are redundant raw materials and auxiliary materials of the processing contract to be returned to the foreign outsourcing party; goods which are machinery and equipment of processing enterprises; machinery and equipment that are exempt from tax or liquidated in the form of being sold abroad.

The General Department of Customs said that in case foreign-invested enterprises import goods according to the import right to directly sell them in Vietnam (without going through production), the customs regime A41 should be applied. The customs regimes A11 and A41 are essentially business imports, the classification of A11 or A41 is to serve the management of goods imported by importers according to import rights.

Accordingly, enterprises will depend on the purpose of use and the status of the exported goods to choose the customs regime B11 or B13 as per current regulations. For export declarations under customs regime B11, the management is carried out according to the principle of risk management through the classification of declarations. For export declarations of customs regime B13, the customs authority shall carry out a physical inspection of 100% of the consignment.

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In case of declaration under customs regime B13, enterprises must accurately and truthfully declare which were re-exported goods belonging to the previous import declaration on the export declaration.