- 1. Official Letter 17769/CHQ-NVTHQ: Customs Procedures and Tax Policies for Export Processing Enterprises (EPEs)
- 2. Official Letter 17657/CHQ-GSQL: Temporary Import of Used Machinery and Equipment into EPEs for Repair and Maintenance
- 3. Resolution 12/2026/NQ-HĐND: Exemption of Seaport Infrastructure Fees in Ho Chi Minh City
Welcome back to THT Cargo Logistics’ weekly regulatory update. Over the past week, several important regulatory developments issued by Vietnam Customs and the Ho Chi Minh City People’s Council have drawn significant attention from FDI enterprises, Export Processing Enterprises (EPEs), manufacturers, and import-export businesses.
Below are three key policy updates that businesses should be aware of to ensure customs compliance, optimize import-export operations, and minimize potential risks.
1. Official Letter 17769/CHQ-NVTHQ: Customs Procedures and Tax Policies for Export Processing Enterprises (EPEs)
Vietnam Customs has issued Official Letter No. 17769/CHQ-NVTHQ providing further guidance on customs procedures and tax policies applicable to Export Processing Enterprises (EPEs), particularly regarding the disposal of imported assets, surplus materials, machinery, equipment, and tax-exempt goods.
Key Highlights:
- Clarifies disposal methods including export, domestic sale, donation, and destruction.
- Provides guidance on change of intended use and corresponding tax obligations.
- Explains customs procedures for surplus materials and imported assets.
- Reiterates restrictions applicable to tax-exempt machinery and equipment.
- Provides compliance guidance for foreign-invested EPEs under current regulations.
2. Official Letter 17657/CHQ-GSQL: Temporary Import of Used Machinery and Equipment into EPEs for Repair and Maintenance
Official Letter No. 17657/CHQ-GSQL clarifies customs procedures for Export Processing Enterprises temporarily importing used machinery and equipment from overseas for repair, maintenance, or warranty services before re-exporting them to foreign partners.
Key Highlights:
- EPEs may temporarily import used machinery under repair or warranty agreements.
- Businesses should verify import restrictions, licensing requirements, and specialized management regulations before customs declaration.
- Preparation of complete customs documentation is required, including repair agreements and transportation documents.
- Correct declaration of customs procedure codes under Group G (Temporary Import – Re-export) is essential.
- If the machinery is not re-exported, businesses must complete new import procedures and fulfill all applicable tax obligations.
3. Resolution 12/2026/NQ-HĐND: Exemption of Seaport Infrastructure Fees in Ho Chi Minh City
The Ho Chi Minh City People’s Council has issued Resolution No. 12/2026/NQ-HĐND introducing a temporary exemption of seaport infrastructure, public utility, and service fees applicable to cargo handled through Ho Chi Minh City seaports.
Key Highlights:
- All fee-paying entities previously regulated under Resolution 91/2025/NQ-HĐND are eligible for the exemption.
- The exemption is effective from July 1, 2026 through June 30, 2029.
- Transitional provisions apply to shipments that passed customs supervision before the effective date.
- Businesses should review outstanding declarations and payments to ensure proper compliance with transitional regulations.
Need Expert Support on Customs Regulations and Import-Export Compliance?
THT Cargo Logistics assists manufacturers, FDI companies, and Export Processing Enterprises (EPEs) in interpreting the latest customs regulations, reviewing import-export policies, preparing customs documentation, and implementing compliant customs procedures to minimize operational risks and avoid unnecessary costs.
With extensive experience supporting businesses across customs clearance, tax compliance, customs consulting, and supply chain management, THT delivers practical solutions that help businesses remain compliant while maintaining efficient logistics operations.
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