{"id":225,"date":"2025-05-09T15:36:59","date_gmt":"2025-05-09T08:36:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=73"},"modified":"2026-03-04T18:48:48","modified_gmt":"2026-03-05T01:48:48","slug":"quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/","title":{"rendered":"Liquidation of imported goods: Regulations, procedures, and the latest updates."},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Thanh_ly_hang_nhap_khau_la_gi\" >What is import liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Dieu_kien_thanh_ly_hang_nhap_khau\" >Conditions for liquidation of imported goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Thu_tuc_thanh_ly_hang_nhap_khau\" >Procedures for liquidation of imported goods<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Buoc_1_Xac_dinh_hinh_thuc_thanh_ly\" >Step 1: Determine the form of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Buoc_2_Chuan_bi_ho_so\" >Step 2: Prepare documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Buoc_3_Khai_bao_hai_quan\" >Step 3: Customs declaration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Buoc_4_Nop_ho_so_qua_he_thong_dien_tu\" >Step 4: Submit application via electronic system<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Buoc_5_Nop_thue_va_hoan_tat_thu_tuc\" >Step 5: Pay taxes and complete procedures<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Thanh_ly_hang_nhap_khau_cua_doanh_nghiep_che_xuat_DNCX\" >Liquidation of imported goods of export processing enterprises (EPEs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Cap_nhat_moi_Cong_van_so_3365CHQ-GSQL_ngay_2542025\" >New update: Official dispatch No. 3365\/CHQ-GSQL dated April 25, 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thu-tuc-thanh-ly-hang-nhap-khau\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thanh_ly_hang_nhap_khau_la_gi\"><\/span><b>What is import liquidation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Import liquidation is the process of processing, paying for or reselling imported goods that are no longer used for their original purpose. Liquidation can be carried out in many forms such as:<\/p>\n<ul>\n<li aria-level=\"1\">Export abroad<\/li>\n<li aria-level=\"1\">Sale, donation, gift in domestic market<\/li>\n<li aria-level=\"1\">Destroy<\/li>\n<\/ul>\n<p>Normally, liquidated goods are fixed assets that have been fully depreciated, surplus raw materials after a project, or machinery that is no longer suitable for production and business needs. The subjects of liquidation are mainly import enterprises and export processing enterprises (EPEs).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-75\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-dieu-kien-thanh-ly-hang-nhap-khau.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h2 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Dieu_kien_thanh_ly_hang_nhap_khau\"><\/span><b>Conditions for liquidation of imported goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The liquidation of imported goods must comply with certain conditions, depending on the type of goods:<\/p>\n<p>For machinery, equipment, and means of transport: Expired depreciation period, damaged, technically defective, no longer in use due to changes in technology or production scale<\/p>\n<p>For raw materials and components: Excess compared to demand, not ensuring quality, Not suitable for production purposes<\/p>\n<h2 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thu_tuc_thanh_ly_hang_nhap_khau\"><\/span><b>Procedures for liquidation of imported goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The procedure for liquidating imported goods includes the following basic steps:<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_hinh_thuc_thanh_ly\"><\/span><b>Step 1: Determine the form of liquidation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Enterprises need to clearly define the form of liquidation, including:<\/p>\n<ul>\n<li aria-level=\"1\">Export abroad<\/li>\n<li aria-level=\"1\">Sell or transfer for domestic consumption<\/li>\n<li aria-level=\"1\">Give, donate or destroy<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chuan_bi_ho_so\"><\/span><b>Step 2: Prepare documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">Liquidation request document, stating the reason and list of goods<\/li>\n<li aria-level=\"1\">Original import customs declaration<\/li>\n<li aria-level=\"1\">Documents proving the condition of the goods (inspection report, photos, technical assessment...)<\/li>\n<li aria-level=\"1\">Tax exemption cases: Back-off tracking voucher, tax exemption certificate<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-6\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khai_bao_hai_quan\"><\/span><b>Step 3: Customs declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Depending on the case:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Export:<\/b>\u00a0Enterprises declare export declarations<\/li>\n<li aria-level=\"1\"><b>Shift to domestic consumption:<\/b>\u00a0Declare a new import declaration to change the purpose of use<\/li>\n<li aria-level=\"1\"><b>Destruction:<\/b>\u00a0Make a record of destruction, declare to customs and report to the environmental management agency.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-7\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_qua_he_thong_dien_tu\"><\/span><b>Step 4: Submit application via electronic system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All documents must be sent via the VNACCS\/VCIS system. In case the original import declaration is lost, the enterprise must still fully declare according to regulations.<\/p>\n<h3 id=\"ftoc-heading-8\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_5_Nop_thue_va_hoan_tat_thu_tuc\"><\/span><b>Step 5: Pay taxes and complete procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">Enterprises pay arising taxes (if any) according to the tax rate at the time of registering the new declaration.<\/li>\n<li aria-level=\"1\">Customs checks the documents and confirms completion of liquidation procedures<\/li>\n<\/ul>\n<p><b>Clearance of duty-free imported goods<\/b><\/p>\n<p>In case imported goods are exempted from tax according to investment projects, when liquidated domestically, the enterprise\u00a0<b>have to pay taxes<\/b>\u00a0as in the case of normal taxable goods.<\/p>\n<p>Some important notes when liquidating tax-free imported goods: Procedures must be carried out at the customs office where the enterprise has registered the initial tax-free list. The enterprise must fully declare information related to the shipment and fulfill the obligation to pay import tax and value-added tax at the time of liquidation. In case the consignee is also an enterprise enjoying tax-free incentives, both parties need to update information on the Deduction Tracking Form to ensure proper management.<\/p>\n<h2 id=\"ftoc-heading-9\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thanh_ly_hang_nhap_khau_cua_doanh_nghiep_che_xuat_DNCX\"><\/span><b>Liquidation of imported goods of export processing enterprises (EPEs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Export processing enterprises can liquidate goods in three main forms. Firstly, for selling, giving, and donating activities in the domestic market, enterprises can choose one of two options: declare customs to change the purpose of use and pay all taxes as prescribed, or carry out on-site import and export between the export processing enterprise and the domestic recipient. Secondly, in the case of exporting abroad, enterprises only need to declare export according to normal procedures. Finally, if the goods are no longer usable and need to be destroyed, enterprises must make a destruction record, declare customs and fully implement environmental protection requirements according to current regulations.<\/p>\n<h3 id=\"ftoc-heading-10\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_Cong_van_so_3365CHQ-GSQL_ngay_2542025\"><\/span><b>New update: Official dispatch No. 3365\/CHQ-GSQL dated April 25, 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pursuant to Official Dispatch No. 3365\/CHQ-GSQL dated April 25, 2025, the Customs Department requests:<\/p>\n<ul>\n<li aria-level=\"1\">Enterprises must fully declare electronic customs according to the provisions of Point d, Clause 2, Article 18 of the 2014 Customs Law, Clause 2, Article 16a of Circular 39\/2018\/TT-BTC, Article 21 and Article 79 of Circular 38\/2015\/TT-BTC (amended and supplemented in Circular 39\/2018\/TT-BTC).<\/li>\n<li aria-level=\"1\">Customs dossiers must clearly state the reason for liquidation, form of liquidation and shipment information.<br \/>\nIn case the original declaration has expired or is lost, the enterprise needs to compare the actual production to fully explain.<\/li>\n<\/ul>\n<h2 id=\"ftoc-heading-11\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Import clearance is an activity that must be carried out in accordance with regulations to avoid legal and tax risks. Businesses need to clearly understand:<\/p>\n<ul>\n<li aria-level=\"1\">Conditions for liquidation<\/li>\n<li aria-level=\"1\">Customs procedures corresponding to each form of liquidation<\/li>\n<li aria-level=\"1\">Responsibility for declaring and paying taxes, especially in the case of duty-free goods or of DNCX<\/li>\n<li aria-level=\"1\">Latest instructions from the Customs Department, especially according to Official Dispatch 3365\/CHQ-GSQL in 2025<\/li>\n<\/ul>\n<p>In addition, readers can contact MAN \u2013 Master Accountant Network to receive professional consultation and advice to help solve problems quickly and accurately through:<\/p>\n<p><strong>Contact information MAN \u2013 Master Accountant Network<\/strong><\/p>\n<ul>\n<li>Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li>Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li>E-mail:\u00a0<a href=\"mailto:man@man.net.vn\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder and CEO of MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>What is import liquidation? Import liquidation is the process of handling, settling, or reselling imported goods that are no longer being used for their original purpose. Liquidation can be done in various forms, such as exporting goods abroad [\u2026]<\/p>","protected":false},"author":2,"featured_media":149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=225"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225\/revisions"}],"predecessor-version":[{"id":7679,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225\/revisions\/7679"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/149"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}