- 1. Domestic Enterprises Can Choose the Customs Clearance Location
- 2. Customs Authorities Can Retrieve Contract Information from the System
- 3. For Processing Contracts That Have Already Been Notified
- 4. Procedures for Exporting Raw Materials, Machinery and Products
- Need Support with Customs Procedures for Processing with Export Processing Enterprises?
Domestic Enterprises Outsourcing Processing to Multiple Export Processing Enterprises Can Choose the Customs Clearance Location
Official Letter No. 19945/CHQ-GSQL dated August 6, 2026 addresses issues regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.
1. Domestic Enterprises Can Choose the Customs Clearance Location
According to the guidance, where a domestic enterprise outsources processing to multiple export processing enterprises located in areas under the management of different customs authorities, the enterprise may choose the location for carrying out customs procedures in accordance with the regulations.
The domestic enterprise may carry out procedures such as:
- Notification of the processing contract;
- Finalization reports;
- Export of raw materials and supplies;
- Export of machinery and equipment;
- Import of processed products;
at:
- The customs authority managing the area where the enterprise’s head office is located;
- The production facility;
- Or the customs authority managing the export processing enterprise.
2. Customs Authorities Can Retrieve Contract Information from the System
In particular, the customs authority where import and export procedures are carried out may retrieve information on the processing contract/contract appendices of the domestic enterprise from the GCSXNK-WEB system to process customs declarations.
Key point to note: The ability to retrieve contract/contract appendix information from the system provides the customs authority with a basis for processing customs declarations at the location selected by the enterprise in accordance with regulations.
3. For Processing Contracts That Have Already Been Notified
If the processing contract has already been notified and the deadline for the finalization report has not yet arrived, the enterprise shall submit the 2026 finalization report to the customs authority where the processing contract was notified.
4. Procedures for Exporting Raw Materials, Machinery and Products
Meanwhile, procedures for exporting raw materials, supplies, machinery and equipment, and importing processed products may be carried out at the customs authority managing the area where the enterprise’s head office, production facility, or the export processing enterprise is located.
- Export of raw materials and supplies: may be carried out at the customs authority managing the area where the head office, production facility, or export processing enterprise is located.
- Export of machinery and equipment: may be carried out at the customs locations mentioned above.
- Import of processed products: may be carried out at the customs authority managing the area where the head office, production facility, or export processing enterprise is located.
Official Letter No. 19945/CHQ-GSQL dated August 6, 2026
Regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.
Need Support with Customs Procedures for Processing with Export Processing Enterprises?
THT Cargo Logistics supports enterprises in reviewing processing arrangements, determining the appropriate customs clearance location, preparing documentation, and coordinating customs procedures for the export and import of raw materials, machinery, equipment, and processed products.
If your domestic enterprise is outsourcing processing to multiple export processing enterprises in different locations and needs to determine the appropriate customs authority for carrying out procedures, contact THT Cargo Logistics for professional document review and guidance.
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