The Customs Operations Department of Customs Zone II temporarily announces the implementation of customs procedures for trading, processing, leasing, and borrowing of goods between domestic enterprises and Export Processing Enterprises (EPEs) or enterprises in non-tariff zones. This provisional guidance is based on Decree No. 167/2025/ND-CP dated June 30, 2025, and related circulars. While awaiting official instructions, businesses are to declare customs according to current regulations under Circulars 38/2015/TT-BTC and 39/2018/TT-BTC.