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Question:
My company wants to import finished animal feed in the form of 10kg / bag and then wants to repack with the same packaging, but with the specifications of 0.5kg and 1kg, do I need any conditions to be reprocessed? Does the warehouse need to request anything when selling to the market?

Reply:

- Pursuant to Article 9 of the Government's Decree No. 31/2018 / ND-CP dated March 8, 2018:

“Article 9. Simple processing and processing

The following processing, when performed separately or in combination, is considered simple and should not be considered when determining the origin of a good in a country, group of countries, or territory:

1. The preservation of goods during transportation and storage (ventilation, spreading, drying, cooling, soaking in salt, fumigating sulfur or adding other additives, removing damaged parts damage and the like).

2. Works such as dusting, screening, selecting, sorting (including putting in sets) cleaning, painting, dividing into Parts.

3. Changing packaging and dismantling or assembling shipments; bottling, jars, packing, sacks, boxes and other simple packaging jobs.

4. Affix on the product or its packaging any similar trademarks, labels, marks or distinguishing marks.

5. Simple mixing of products, whether of the same or different types.

6. Simple assembly of product parts to make a finished product.

7. Combination of two or more jobs listed in Clauses 1 thru 6 of this Article.

8. Killing, slaughtering animals ... ".

Note that the company, pursuant to Article 15 of the Government's Decree No. 42/2017 / ND-CP dated April 14, 2017 on labels, stipulates:

“Article 15. Origin of goods

1. Producing and importing organizations and individuals shall determine and write the origin of their goods by themselves, but ensure the truthfulness, accuracy, and compliance with the provisions of the law on goods origin or other Agreement to which Vietnam has acceded or signed.

2. The way of writing the origin of goods is stipulated as follows: To write the phrase "made in" or "made in", "country of origin", "origin" or "produced by" together with the name of the country or region. the territory that produced the goods.

The name of the country or territory from which the good is produced is not abbreviated. ”.

Thus, the case of simple processing in addition to the lack of origin content conditions to determine the origin of the exported goods. Particularly for goods circulated in Vietnam and imported goods, they must also comply with regulations on product origin inscription according to Article 15 of Decree No. 42/2017 / ND-CP as above.

In order to perform simple machining, a processing contract must be signed according to the Law on Commerce. At that time, the tax policy was implemented in accordance with Decree 134/2016 / ND-CP of the Government