Official Dispatch No. 2490/TCHQ-GSQL dated May 30, 2011 of the General Department of Customs on selling raw materials imported by processing enterprises

To: Dong Nai Customs Departments

In response to the Official Letter No. 494/HQDNa-GSQL on 29/3/2011 of Dong Nai Customs Department of the fact that the King May Craft Co., Ltd - a processing enterprise required to get customs procedures in order to sell raw materials imported (scented materials to produce candles) into the country, because the customer cancelled the contract due to the loss of demands for production materials; after having ideas of the Ministry of Industry and Trade from the Official Letter No. 4397/BTC-NXK on 19/5/2011, the General Department of Customs offers some ideas as follows:

The sales of imported materials and liquidation to domestic market of the King May Craft Co., Ltd (DNCX) belong to the import-export relation specified in the Government’s Decree No. 23/2007/ND-CP on February 12, 2007 detailing regulations for implementation of Commercial Law regarding purchase and sale of goods and activities directly related to the purchase and sale of goods by enterprises with foreign owned capital in Vietnam, Circular No. 09/2007/TT-BTM of July 17, 2007 of Ministry of Trade (now Ministry of Industry and Trade) and Circular No. 05/2008/TT-BCT of April 14, 2008 guiding implementation of Circular No. 23/2007/ND-CP on February 12, 2007 of the Government.

Accordingly, the King May Craft Co., Ltd (DNCX) can sell raw materials (scented materials to produce candles) into the country if the company is allowed to export, import according to the above documents.

The General Department of Customs responses to Dong Nai Customs Department these contents./.