UPDATE ON GUIDANCE FOR THE LIQUIDATION OF USED COMPUTERS BETWEEN EXPORT PROCESSING ENTERPRISES UNDER OFFICIAL LETTER NO. 18634/CHQ-GSQL
On 08 July 2026, Vietnam Customs issued Official Letter No. 18634/CHQ-GSQL providing guidance on handling issues related to the liquidation of used computers between Export Processing Enterprises (EPEs).
The key point that businesses should pay special attention to is that the primary focus of this Official Letter is not customs procedures, as regulations governing the sale, lease, lending, or liquidation of goods between EPEs have already existed.
Instead, Vietnam Customs emphasizes that for used computers, enterprises must not only comply with customs procedures but also fully comply with the applicable specialized management regulations before carrying out liquidation or transfer activities.
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Key Guidance under Official Letter No. 18634/CHQ-GSQL
According to the guidance issued by Vietnam Customs:
- The sale, lease, lending, or liquidation of goods between Export Processing Enterprises must comply with the applicable customs procedures and regulations governing the liquidation of goods by EPEs.
- For used computers, in addition to customs procedures, enterprises must also comply with the relevant specialized goods management regulations.
- Enterprises should review whether the goods fall within the scope of Decision No. 18/2019/QD-TTg governing the import of used machinery, equipment and technological production lines.
- At the same time, enterprises should verify whether the goods fall under the List of Used Information Technology Products Prohibited from Import under Circular No. 11/2018/TT-BTTTT.
⚠ Important Notice for Enterprises
The primary focus of Official Letter No. 18634/CHQ-GSQL is not customs procedures, as these requirements have already been in place.
The new emphasis made by Vietnam Customs is that the liquidation of used computers must also comply with the regulations issued by the competent specialized management authorities.
If the goods are subject to specialized management requirements or fall within prohibited categories under specialized regulations, enterprises must comply with the guidance issued by the relevant competent ministry. Completing customs procedures alone is not sufficient.
Recommendations for Export Processing Enterprises (EPEs)
Before carrying out the liquidation or transfer of used computers between Export Processing Enterprises, businesses should simultaneously review:
- The customs procedures applicable to the liquidation of goods between EPEs.
- The specialized management requirements applicable to used computers and information technology equipment.
- Any import prohibition or specialized management regulations issued by the competent authorities.
Reviewing both customs regulations and specialized management requirements will help enterprises ensure full compliance, minimize compliance risks, and avoid complications during the liquidation or transfer of assets between Export Processing Enterprises.
Need Support with Asset Liquidation Procedures Between Export Processing Enterprises?
THT Cargo Logistics supports FDI manufacturers and Export Processing Enterprises in reviewing customs regulations, specialized management requirements, and preparing documentation for the liquidation and transfer of machinery, equipment, and assets between EPEs in compliance with current regulations.
If your company is planning to liquidate used computers, IT equipment, or other used assets, contact THT Cargo Logistics for practical guidance and compliance support to minimize operational risks.
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