On August 18, 2026, the Customs Department issued Official Letter No. 20518/CHQ-GSQL guiding customs procedures related to processing activities.
Below is the detailed guidance:
1. Clearly defining the conditions for accepting goods processing
According to the Customs Department’s guidance, commercial processing activities must strictly comply with Article 178 of the Commercial Law, which stipulates that the processing party uses part or all of the raw materials and supplies of the ordering party to carry out one or more production stages as required, in exchange for remuneration.
The specific rights and obligations of the ordering party and the processing party are directly governed by Articles 181 and 182 of the Commercial Law.
2. Management of processing activities performed for foreign traders
- Ordinary legal goods: Traders are permitted to accept processing orders, excluding items on the List of Goods Banned from Export, Banned from Import, or Temporarily Suspended from Export/Import.
- Goods subject to export/import licensing: Enterprises may only sign processing contracts after being licensed by the Minister of Industry and Trade in accordance with the prescribed procedures.
- Goods banned or temporarily suspended from export/import: Processing activities for foreign traders for consumption abroad must be approved and decided by the Prime Minister.
3. Customs procedures for the processing category performed for foreign partners
Enterprises should proactively study and comply synchronously with the following specialized legal documents:
- Section 6 of Decree No. 08/2015/ND-CP dated 21/01/2015, as amended and supplemented by Decree No. 167/2025/ND-CP dated 30/06/2025 of the Government
- Chapter III of Circular No. 38/2015/TT-BTC dated 25/03/2015, as amended and supplemented by Circular No. 121/2025/TT-BTC dated 18/12/2025 of the Ministry of Finance.
(According to Official Letter No. 20518/CHQ-GSQL dated August 18, 2026)
Related service: Customs clearance procedures
📞 Contact UNI Customs Consulting for free consultation:📧 Email: uni@eximuni.com📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)