What is the export of goods?

What is the export of goods?
Posted date: 21/12/2021

Legal situation:

My company intends to provide food items for foreign enterprises that are not based in Vietnam but taking delivery in Vietnam. Foreign partners will pay debts in currencies through my company’s account. Thus, in the case of my company signing contracts and distributing food items to these foreign enterprises, and the delivery is conducted in the form of delivery for foreign yachts anchored at Vietnamese ports, is it considered as a form of export? Sincerely thank you.



Pursuant to Clause 1 Article 28 of Commerical Law 2005, the export is defined as follows: “export of goods means the bringing of goods out of the territory of the Socialist Republic of Vietnam or into special zones in the Vietnamese territory, which are regarded as exclusive customs zones according to the provisions of law.”

According to Clause 1, Article 86 of Circular No. 38/2015/TT-BTC:

“1. Indirect exports include:

  1. Processed products: hired/borrowed machinery and equipment; excess materials; waster, rejects under processing contracts prescribed in Clause 3 Article 32 of Decree No. 187/2013/ND-CP;
  2. Goods traded between an inland enterprise and an EPE or an enterprise in a free trade zone;
  3. Goods traded between a Vietnamese company and a foreign entity without a representative in Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.”

According to the information you provided, and compared to the above provisions, your Company is a Vietnamese Company doing business with foreign organizations without having a commercial presence in Vietnam. In particular, Your Company is appointed by these foreign organizations to deliver goods to another merchant’s yacht docked in Vietnam. Therefore, the business activity between your company and foreign enterprises is considered an export activity, specifically an on-spot export.

Above is FDVN LAW FIRM’s opinion for your consulting requests based on studying the relevant legal provisions. Hopefully, FDVN’s advice would be helpful to you.

Bùi Trần Thùy Vy – FDVN Law Firm



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