Takes effect on December 25, 2015, the Decree No. 114/2015/ND-CP dated November 09, 2015 Amending and supplementing Article 21 of the Government’s Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export processing zones and economic zones, export processing enterprises may sell their liquidated assets and goods in the inland market in accordance with the law on investment and commerce. Exports and imports management policies shall not be applied at the time of sale or liquidation in the inland market, except for goods managed under specialized conditions, criteria and inspection that have not yet been made upon importation; goods managed under licenses must obtain written approval of import licensing agencies.
Besides, the Decree also allows that export processing enterprises and sellers of export processing enterprises may choose to or not to carry out import, export and customs procedures for building materials, office equipment and stationery, food, foodstuffs and consumer goods from inland Vietnam. Especially, from December 25, 2015, export processing enterprises which have been granted business licenses for goods trading and activities directly related to goods trading in Vietnam shall open separate account books for revenues from and expenses for goods trading activities in Vietnam, and set up goods storage areas separately from areas storing goods serving their production activities or establish separate branches outside export processing zones and enterprises to implement these activities.