Export processing enterprise means an enterprise which conducts export processing activities in export processing zones, industrial zones or economic zones.

Export processing activity refers to a specialized act of manufacturing of exported commodities and provision of services for production of exported products and exportation.






Export processing enterprises may sell goods into the domestic market. Goods imported from export processing enterprises or export processing zones into the domestic market shall be subject to taxes in accordance with law on customs duties.


Article 35. Customs procedures that must be followed by on-the-spot exports and imports
1. On-the-spot exports and imports shall include:
b) Those traded under the sale and purchase contract between domestic enterprises and exporting and processing enterprises or enterprises located in free trade zones;




6. Export processing enterprises may perform other business transactions under law on investment, law on businesses and relevant regulatory provisions, and ensure conformance to the following requirements:
a) Areas intended for storage of goods needed for export processing activities must be separated from the others;
b) Revenues and expenses related to export processing and other business activities must be recorded separately;
c) Using property, equipment and machinery obtaining tax incentives applied to export processing enterprises for other production and business activities must be prohibited. In case of using property, equipment and machinery obtaining tax incentives applied to export processing enterprises for other production and business activities, tax incentives granted in the form of tax reduction or exemption according to law on taxes must be reimbursed.


《通達第38/2015/TT-BTC号の第77条第1項》「EPEs that are permitted to engage in goods trading and activities directly related to goods trading in Vietnam as prescribed in the Government’s Decree No. 23/2007/ND-CP dated February 12, 2007 must record them separately from manufacturing; a separate area must be provided for storing exports or imports by the right to import, right to export, and right to distribute.」

■ 資産清算における国内販売権利


Export processing enterprises may sell or liquidate used property and goods into the domestic market under the provisions of law on investment and other regulations of relevant legislation. At the time of selling or liquidating them into the domestic market, if export or import management policies do not apply, except to the extent that they are put under the control under regulatory requirements or standards, and the specialized inspection that have not yet been carried out upon arrival; the goods are subject to the permit-based management requirements, import thereof must depend on the written consent from the licensing agency.

An EPE may liquidate the following imports: machines and equipment, vehicles, raw materials, supplies and other imports under its ownership by means of export, sale, donation or destruction in Vietnam.





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