Notes on how to comply with customs inspection and supervision requirements for exporting businesses
- 169
- Business
- 14:05 06/04/2022
DNHN - Vietnam's export processing business regulation legislation has been in effect for 40 years, considerably contributing to the country's total FDI investment capital (registered capital and disbursed capital) in each growth cycle.

As such, for export processing firms included in the Investment Registration Certificate, the investment registration agency is responsible for conferring with the relevant customs authority about the enterprise's capacity to comply with inspection and supervision requirements.
As a result, investment projects for new export processing firms will be unable to be registered to comply with customs inspection and supervision requirements.
This provision conflicts with the Law on Investment and the Law on Enterprises' regulations on investment dossiers and procedures for enterprise establishment registration, as well as with the policy of shifting from pre- to post-inspection; creates difficulties for foreign investors and foreign-invested economic organizations to register for investment and establish export processing enterprises; and increases the cost of market entry.
The Government describes many articles and steps to execute the Law on Import and Export Tax, Clause 10, Article 1, Supplement Article 28a on customs inspection and supervision, as well as the application of tax policies to firms.
The industry of export processing is a duty-free zone. There are three instances in which the investor must make a commitment to the investment registration agency regarding his or her ability to comply with the conditions for customs inspection and supervision outlined in Form No.
Within three working days of receipt of the document from the investment registration authority in case a,) or b), the customs authority certifies the enterprise's ability to satisfy the investment requirements based on the application for the Investment Registration Certificate or the application for written certification by the competent investment registration agency in the absence of an investment registration certificate and the enterprise's written commitment.
The customs authority must undertake a comprehensive examination of the circumstances governing customs inspection and supervision of export processing enterprises: The real examination of requirements for customs inspection and supervision required by Decree 18/2021/ND-CP applies to all export processing firms, including those filing new investment projects.
Export processing firms are awarded investment registration certificates before April 25, 2021 (the implementation date of Decree 18), including export processing enterprises approved by the customs office regarding customs inspection and supervision requirements before April 25, 2021. Export processing firms must meet the prerequisites for customs inspection and supervision and register for customs clearance within a maximum period of one year from April 25, 2021, i.e. no later than April 25, 2022.
The Customs Department where the export processing firm's management is located inspects to ensure compliance with customs inspection and supervision requirements and produces a written certification of eligibility for the export processing enterprise.
Lan Phương
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