1. What is an export processing enterprise (EPZ)?
According to Clause 21, Article 2 of Decree 35/2022/ND-CP, an export processing enterprise is an enterprise performing export processing activities in export processing zones, industrial parks and economic zones.
At the same time, export processing activities are also specified in Clause 20, Article 2 of this Decree, specifically: Export processing activities are activities specializing in the production of export goods, provision of services for the production of export goods and activities. export.
From the above provisions, it can be seen that an export processing enterprise is an enterprise specializing in the production of export goods, providing services for the production of export goods and exporting activities in export processing zones, industrial parks and industrial zones. economy.
2. Conditions and procedures for establishing export processing enterprises
2.1. Conditions for establishment of enterprises
According to the provisions of Article 26 of Decree 35/2022/ND-CP, when an investor wants to establish an export processing enterprise, it is necessary to meet the following conditions:
(1) Export processing zones, export processing enterprises and industrial zones for export processing enterprises are separated from the outside territory by a fence system, with gates and doors;
(2) Must ensure conditions for inspection, supervision and control by customs authorities and relevant functional agencies according to regulations applicable to non-tariff zones in accordance with the tax law. export, import tax;
(3) Export processing enterprises that want to enjoy investment incentives and tax policies for non-tariff zones must be certified by a competent customs authority that they meet the conditions for customs inspection and supervision according to regulations. regulations on export tax and import tax before officially going into operation. These conditions are detailed in Article 28a of Decree 18/2021/ND-CP as follows:
– There is a hard fence separating the outside area; there are gates/doors in and out to ensure that goods are brought in and out of the export processing enterprise only through the gate/door;
– There is a camera system to observe the positions at the gate/door, entry and storage locations of goods at all times of the day (24/24 hours, including holidays, holiday); camera image data is connected online with the customs authority managing the enterprise and kept at the export processing enterprise for at least 12 months;
- Having software to manage imported goods that are not subject to tax of export processing enterprises to report the final settlement of import - export - inventory on the use of imported goods in accordance with the law on customs.
2.2. Dossier of establishment of DNCX
According to Clause 1, Article 26 of Decree No. 35/2022/ND-CP, the dossier, order and procedures for establishing an export processing enterprise include:
* In case the EPE is established at the same time as carrying out the procedures for issuance of the Investment Registration Certificate (IRC)
Documents to be prepared:
+ A written commitment on the ability to meet the conditions for customs inspection and supervision in accordance with the law on export tax and import tax;
+ Dossier of application for the Investment Registration Certificate.
* In case the establishment of an export processing enterprise is not concurrent with the implementation of the procedures for issuance of the Investment Registration Certificate
Documents to be prepared:
+ Documents on investment projects in accordance with the law on investment;
+ A written commitment on the ability to meet the conditions for customs inspection and supervision in accordance with the law on export tax and import tax.
* In case the investment project is subject to approval of investment policy
Documents to be prepared:
+ A commitment on the ability to meet the conditions for customs inspection and supervision;
+ Dossier of application for approval of investment policy of an investment project.