The department is managing over 180 export processors in Linh Trung Export Processing Zone and Tan Thuan Export Processing Zone. Up to now, export processing companies have resumed operations and are gradually fulfilling requirements specified in Article 28a of Decree 134/2016/ND-CP.

By probing enterprises, the department determined that 166 enterprises were qualified for conditions for customs inspection and supervision as per Clause 10, Article 1 of Decree 18/2021/ND-CP and 14 businesses suspended operations.

According to Ho Chi Minh City Customs Department, Clause 10, Article 1 of Decree No. 18/2021/ND-CP supplements Article 28a of Decree 134/2016/ND-CP on conditions for customs inspection and supervision and application of tax policies to export processing companies in nontariff zones. For export processing enterprises licensed before the effective date of Decree 18/2001/ND-CP (April 25, 2021) and in operation, they must complete mandatory conditions for customs inspection and supervision within a maximum period of one year from the effective date of Decree 18/2017/ND-CP.

However, if the one-year time limit is over, export processors fail to notify, or fail to satisfy mandatory conditions for customs inspection and supervision, and they cannot be entitled to tax policies applied to nontariff zones.

Previously, the Ho Chi Minh City Customs Department issued a document to notify export processors. To facilitate businesses to enjoy tax policies applicable to nontariff zones, the department also officially requested management boards of export processing zones, industrial zones and hi-tech parks to coordinate, support, inform and urge export processing firms to soon satisfy mandatory conditions for customs inspection and supervision to be entitled to tax policies applied for nontariff zones.