Proposed Abolition of the On-the-Spot Export and Import Customs Clearance Procedures

Vietnam’s on-the-spot (OTS) export and import customs clearance procedures which are regulated under Article 35, Decree No. 08/2015/ND-CP of the Government dated 21 January 2015 (Decree 08) have been widely used and have played an important role in the trade processing models of many Vietnamese manufacturers and foreign traders.

Recently via various official letters, the General Department of Customs (GDC) has submitted a proposal to the Ministry of Finance (MOF) and other relevant authorities to abolish the provision at Point c, Clause 1, Article 35 of Decree 08 (Point C) with respect to the on-the-spot export and import customs clearance procedures. 

File: Legal-Update-Proposed-Abolition-of-the-OTS-September-2023.pdf