Changing the purpose of using raw materials/supplies/scrap temporarily imported for processing contract

AUTHORITY		Customs Sub-Department
PROCEDURE
	Step 1:	According to the forms (sale, the gift in Vietnam market; destroy in Vietnam; or change to perform another processing contract in Vietnam; export and return abroad) in accordance with the law to perform customs procedures according to the type of change of purpose of use or on-spot export and import.
	Step 2:	In case of destruction: the agency or organization shall send a document to the Customs Sub-Department where the raw materials and supplies are imported the plan for the preliminary destruction and destruction of raw materials, supplies, scrap and discarded products. The customs is responsible for supervising the destruction.
SUBMISSION OF DOSSIER		Performing directly at the Customs Office
DOSSIER
	Number:	01 dossiers, including:
	Elements:	Declaration of goods change the purpose of using goods form
		Permits of ministries or branches approving the change of use purposes or the export or import of goods required a permit as prescribed.
		A written agreement with the foreign party on the change of the use purpose of the goods or a commercial invoice in the case of transfer of the ownership of the goods to the processed or leased goods of the foreign organization/individuals or contracts on purchase and sale of tax-free and non-taxable goods, temporarily imported for re-export, temporarily exported for re-import
DURATION		15 days from the date the processing contract ends or expires;
		30 days from the date of notification of plans to deal with excess raw materials and supplies; scrap and waste products; leased or borrowed machinery and equipment (if any)
SUBJECT		Organization/Individual
RESULT		Decision on customs clearance of goods
LEGAL BASIS		Customs Law No. 54/2014/QH13 dated June 23, 2014 promulgated by the National Assembly
		Decree No. 08/2015/ND-CP dated January 21, 2015 promulgated by the Government providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures.
		Circular No. 38/2015/TT-BTC dated March 25, 2015 promulgated by the Ministry of Finance on customs procedures; customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports
		Circular No. 39/2015/TT-BTC dated March 25, 2015 promulgated by the Ministry of Finance providing for customs value of imported goods and exported goods