Question:
Our company engages in manufacturing goods for export to foreign entrepreneurs. During the production process, we generate textile scraps from cutting. We would like to know if our company can contract with licensed businesses for the collection and treatment of hazardous waste to handle these textile scraps. Do we need to notify the customs authority or any other authority for this?
Answer:
Based on Decree No. 38/2015/ND-CP dated April 24, 2015, of the Government on the Management of Waste and Scrap.
Based on Clause 3, Article 64 of Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance, which stipulates:
“3. Customs procedures
d) Destruction of raw materials, supplies, scrap, and waste in Vietnam:
d.1) Organizations and individuals shall submit to the Customs Department at the place of importation a written plan for the destruction of raw materials, supplies, scrap, and waste, specifying the method and location of destruction. Organizations and individuals shall be responsible for implementing the destruction in accordance with environmental protection laws and regulations;
d.2) Customs authorities shall supervise the destruction of raw materials, supplies, scrap, and waste based on a risk management approach, relying on an assessment of compliance with the law by organizations and individuals.
In the case of customs declarants being prioritized enterprises or organizations and individuals who take responsibility for organizing the destruction, customs authorities shall not conduct supervision.
đ) Regarding excess raw materials and supplies supplied by organizations and individuals through import for processing, after the completion of the processing contract or the expiration of the processing contract:
đ.1) If the party placing the processing order has paid for the purchase of raw materials and supplies, the provisions of Clause 1 and Clause 2 of this Article shall apply;
đ.2) If the party placing the processing order has not paid for the purchase of raw materials and supplies, they shall submit a new declaration and follow the procedures stipulated in Chapter II of this Circular.”
The company should refer to the above regulations for implementation.
