General provisions for EPE company

GENERAL PROVISIONS FOR EPE COMPANY

1. Implementation order:

The customs procedure for export processing enterprises is similar to the basic process of customs procedures for export and import goods. In addition, for this type, the following procedures must also be implemented:

1.1. Develop realistic norms for processing and manufacturing exports

1.1.1. Actual norms for processing and manufacturing export products include:

      a) The norm of raw material use is the necessary quantity of raw materials, actually used to produce a product unit;

      b) The norm of consumable materials is the actual consumption of materials to produce a product unit;

      c) The rate of loss of raw materials or supplies is the actual amount of raw materials or supplies, including natural losses, wastage caused by waste and scrap calculated according to the percentage of actual norms. production or compared to raw material consumption norms or consumption norms. In case the amount of discarded materials and faulty products is included in the use norm or consumption norm, it shall not be accounted into the wastage rate of raw materials or supplies.

      Norms of use of raw materials, norms of consumable materials and loss of raw materials and supplies shall be kept at enterprises and produced when inspection by customs offices or requests for explanation of calculation of norms and billion loss of raw materials and supplies.

1.1.2. The norm for separating component materials from the original material is the amount of component materials used to produce exported products separated from an initial raw material.

1.1.3. Before implementing the production, organizations and individuals must build the expected use norms and loss rates for each product code. If there is any change in the production process, it is necessary to rebuild the actual norms, keep documents and documents related to the change of norms.

1.1.4. The legal representative of an organization or individual shall be responsible for the accuracy of use norms, consumption norms, loss rates and use of norms for the purpose of processing and manufacturing goods. export; Violations will be handled in accordance with the law.

1.2. Inspection of processing establishments, production of export goods; processing capacity, production

1.2.1. Cases of inspecting processing establishments and producing export goods; processing capacity, production:

      a) Organizations and individuals implementing the first processing contract;

      b) In accordance with the provisions of Point b, Clause 1, Article 39 of Decree No. 08/2015 / ND-CP, specifically: “b) When detecting signs of organizations and individuals without production establishments or import of raw materials and supplies, which increase abnormally compared to production capacity. ”

1.2.2. Inspection procedures

a) Inspection decision according to form No. 13 / KTCSSX / GSQL appendix V issued with Circular 38/2015 / TT-BTC is sent directly or by registered mail, faxed to customs declarants within 03 days working from the date of signing and no later than 05 working days before conducting the inspection;

      b) The inspection shall be carried out after 05 working days from the date of issuance of the inspection decision. The time limit for inspection is 5 working days.

1.2.3. Test content

      a) Examining the address of the processing and / or manufacturing establishment: checking the address of the processing or manufacturing establishment stated in the written notice of the processing or manufacturing establishment or writing it on the business registration certificate;

      b) Checking factories, machines and equipment:

      b.1) Check documents proving the legal use right of the factory, production premises; warehouses, yards of raw materials, supplies, machinery and equipment;

      b.2) Check the ownership or legal use rights of machinery and equipment, the number of existing machines, equipment and production lines at the processing and manufacturing establishments; check the operation status and capacity of machinery and equipment.

      When conducting inspections, customs offices shall check import customs declarations (in case of import); invoices and vouchers for purchase of machinery and equipment or comparison of accounting books for identification (in case of domestic purchase); financial lease contract (in case of financial leasing); lease of assets and factories (in case of renting). For financial lease contracts, property and factory lease contracts, the validity duration of the lease contracts is equal to or prolonged than the validity duration of product export contracts;

      c) Check the status of human resources involved in production lines through contracts signed with workers or payrolls for employees;

      d) Checking through the system of accounting books to monitor warehousing or software for managing goods in, out, and inventory of raw materials, supplies, machinery and equipment.

1.2.4. Prepare minutes to inspect processing and manufacturing establishments; processing capacity, production:

      At the end of the inspection, customs officers make records of the inspection results of processing and manufacturing establishments according to form No. 14 / BBKT-CSSX / GSQL Appendix V issued together with Circular 38/2015 / TT-BTC . The contents of the record of the inspection results of processing and manufacturing establishments reflect fully and truthfully with the actual inspection and clearly identify:

      a) Organizations and individuals with or without legal rights to use premises, production premises;

      b) Organizations and individuals with or without the right to own or lawfully use machines, equipment and production lines at processing and manufacturing establishments (machinery, equipment and production lines) exported directly by organizations and individuals) and suitable for imported raw materials and supplies for processing and producing export goods;

      c) Number of machines, equipment, number of employees.

      The inspection record must be fully signed by the customs officer performing the inspection and the legal representative of the organization or individual inspected.

1.2.5. Handling results of inspection of processing and manufacturing establishments;

Processing and manufacturing capacity comply with Clause 3, Article 39 of Decree No. 08/2015 / ND-CP. Results of inspection of processing and manufacturing establishments; Processing and manufacturing capacity is updated into the system.

1.3. Location for carrying out customs procedures

1.3.1. Imported goods:

      a) Goods being temporarily imported machinery and equipment in service of production and construction of workshops (including cases of contractors directly importing); Warranty and repair goods shall go through customs procedures at the Customs Sub-Department managing EPEs;

      b) For goods imported under the import rights prescribed in Decree No. 23/2007 / ND-CP and the regulations of the Ministry of Industry and Trade, the places of customs declaration registration shall comply with the provisions of Article 22 of the Customs Law. Article 4 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government and Clause 1 of Article 19 of Circular 38/2015 / TT-BTC.

1.3.2. Export goods:

a) Goods are export products; goods being re-exported machinery and equipment after temporarily imported in service of production and construction of workshops (including cases of direct export contractors) EPEs may go through customs procedures at the Customs Sub-Departments. convenient; except for goods warranty, repair procedures at Customs Branch managing EPEs;

b) Goods exported under the export rights stipulated in Decree No. 23/2007 / ND-CP and the regulations of the Ministry of Industry and Trade, the location of customs declaration registration shall comply with the provisions of Article 22 of the Customs Law. Article 4 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government and Clause 1 of Article 19 of Circular 38/2015 / TT-BTC.

1.4. Check the use, inventory of raw materials, supplies, machinery, equipment and export goods

1.4.1. Test cases

a) When identifying organizations and individuals that are in danger of importing machinery, equipment and raw materials but having no export products beyond the production cycle;

b) When there are signs of identifying organizations and individuals importing raw materials, supplies, machinery, equipment or exporting products, they increase or decrease abnormally compared to production capacity;

c) When there are signs to identify organizations and individuals selling raw materials, supplies, machinery, equipment and products inland but not declaring customs;

d) When detecting organizations and individuals declaring export products in contravention of regulations and not true to reality.

1.4.2. test content

a) Checking customs dossiers, settlement reports, accounting vouchers, accounting books and vouchers to monitor raw materials, supplies, machinery and equipment warehousing, ex-warehousing and other vouchers of declarants customs must be saved in accordance with Clause 5, Article 3 of Circular 38/2015 / TT-BTC;

b) Check the actual norms of exported products and documents related to the construction of norms;

c) Checking the suitability of exported products with imported raw materials and supplies;

d) In case of examining the contents specified at Points a, b and c of this Clause, if the customs offices detect signs of violation, but not enough to conclude, they shall:

d.1) Check raw materials, supplies, machinery and equipment on production lines;

d.2) Check the quantity of goods left in stock;

d.3) Check the number of finished products not yet exported.

1.4.3. Competence to decide on inspection

The director of the Customs Department issues inspection decisions. The director of the Customs Sub-Department managing the organization performs the inspection.

1.4.4. Check time

The inspection shall be conducted no more than 5 working days at production establishments or offices of organizations and individuals. For complicated cases, the director of the Customs Department shall issue a decision to extend the inspection time limit but must not exceed 5 working days.

1.4.5. Order and inspection procedures

a) The inspection of the use of raw materials and supplies or the inspection of inventories of raw materials and supplies at the customs declarants’ offices shall comply with the decisions of the directors of the Customs Departments and the Customs Sub-Departments managing the inspection. check and send to organizations and individuals within 03 working days from the date of signing and perform the inspection no later than 05 working days from the date of sending the decision;

b) If an organization or individual has more than one production or outsourcing facility at one or more production establishments, it is necessary to check the use and inventory of raw materials, supplies, machinery and equipment. equipment and export goods at all production facilities to determine the amount of goods in stock;

c) The inspection shall be conducted in accordance with the right subjects and on time as prescribed, without affecting the production and business process of organizations and individuals;

d) The inspection contents are recorded by inspection reports between authorized representatives of organizations, individuals and inspection teams.

1.4.6. Deadline for issuing results of checking the use of raw materials, supplies, machinery, equipment and export goods

a) Within 5 working days from the end of the inspection at the office of the organization or individual, the Customs Sub-Department shall carry out the inspection and send the draft conclusions on inspection to organizations and individuals (by fax or guarantee letter);

b) Within 5 working days after receiving the draft conclusions, organizations and individuals must complete the written explanation;

c) Within 5 working days after the expiry date of the exposition, the conclusion of the draft but the organization or individual fails to explain or the customs office shall approve the explanation, the Director of the Customs Department shall issue test conclusions;

d) For complicated cases which are not enough to conclude, the Director of the Customs Department may consult professional opinions of competent agencies. Within 15 days at the latest after receiving the written opinions of the competent agency, the director of the Customs Department shall issue the inspection conclusion.

1.4.7. Handling test results

a) In case of checking and determining the use of imported raw materials, supplies, machinery and equipment suitable to export production products, suitable to information on production establishments and production capacity ; check to determine information, documents, documents, quantity of goods remaining (in stock, on production lines, semi-finished products, finished work items …) in accordance with accounting documents and accounting books , in accordance with the export and import goods records of organizations and individuals, accept the supplied data, issue the inspection conclusions and update the inspection results into the System;

b) In case of checking whether the use of imported raw materials, supplies, machinery and equipment is not suitable for export production products, it is inconsistent with information of production establishments and capacity manufacturing; check to determine information, documents, documents, quantity of remaining goods (in stock, on production lines, semi-finished products, unfinished finished products …) not in accordance with accounting documents, accounting books Math, not suitable for export and import goods records, requires organizations and individuals to explain.

b.1) In case the customs office accepts the explanation of the organization or individual, the provisions of Point a of this Clause shall be complied with;

b.2) In case the customs office does not accept the explanation of the organization or individual or if the organization or individual fails to explain, the agency shall base itself on the provisions of tax law and maritime law. Existing regulations and records for tax treatment decisions and handling of administrative violations according to their competence or proposing competent persons to decide on handling according to law provisions.

1.6. Settlement report

 1.6.1. Deadline for submission of settlement reports

 Every year, no later than the 90th day after the end of the fiscal year, the customs declarants shall submit reports on the settlement of the use of raw materials, supplies, machinery, equipment and export goods in fiscal year for customs authorities.

1.6.2. Location to submit the settlement report

At the Customs Branch managing export processing enterprises.

1.6.3. Responsibilities of organizations and individuals

      a) Submit the settlement report

      a.1) For organizations and individuals carrying out activities of importing raw materials to produce export goods:

      Submit the settlement report on the principle of total value of import – export – inventory of finished materials, supplies, semi-finished products, finished products according to form No. 15 / BCQT-NVL / GSQL Appendix V issued with Circular 38 / 2015 / TT-BTC for customs authorities through the System. The settlement report must conform to the accounting and accounting vouchers of organizations and individuals.

      In cases where organizations and individuals import raw materials and supplies to produce products then sell products to other organizations or individuals for production and processing of export goods, importing organizations and individuals and export organizations and individuals must report their settlement according to the provisions of this Article;

      a.2) For organizations and individuals conducting processing activities with foreign traders:

      In cases where organizations and individuals monitor imported raw materials and supplies supplied by processing parties, rented machinery and equipment for performance of processing contracts, semi-finished products and finished products at accounts outside the table or on the internal control system of the organization or individual,

then submit the settlement report according to form No. 15 / BCQT-NVL / GSQL for materials, supplies and form No. 16 / BCQT-MMTB / GSQL for with machinery and equipment issued together with Appendix V Circular 38/2015 / TT-BTC.

In case the internal control system of an organization or individual monitors the volume of goods, not according to the value, it is allowed to use the output from the system of the organization or individual to make the final settlement report. with goods not managed by this value;

      a.3) With respect to EPEs, a settlement report is made according to the principles stated in points a.1, a.2 of this clause corresponding to the type of import of raw materials for production of exported or processed goods.

      b) Making and storing detailed books of imported raw materials and supplies according to the Finance Ministry’s regulations on accounting and auditing regimes, clearly stating the numbers of declarations of imported raw materials and supplies;

      c) Prepare and store detailed product book for export according to the regulations of the Ministry of Finance on accounting and auditing regimes, in which clearly identify export according to the number of contracts and orders;

      d) Prepare and store documents relating to the disposal of waste and scrap products;
dd) Present all records and accounting documents relating to imported raw materials, supplies, machinery and equipment and export products when the customs offices check at the headquarters of the enterprise.

1.6.4. Responsibilities of customs authorities

      a) Receive reports on the settlement of the use of imported raw materials, supplies, machinery and equipment submitted by customs declarants;

      b) Checking the settlement report:

      b.1) Cases of checking settlement reports:

      b.1.1) Statement of final accounts of organizations and individuals submitted for the first time;

      b.1.2) Finalization report with abnormal data differences compared with the system of customs authorities;

      b.1.3) Check the settlement report on the basis of application of risk management, legal compliance assessment of organizations and individuals.

      For priority enterprises, the inspection of the settlement report shall comply with the Ministry of Finance’s regulations on guiding the application of priority regimes in the implementation of goods import and export procedures for enterprises.

      b.2) Competence, order, procedures and handling of inspection results comply with the authority, order and procedures for checking the use of raw materials, supplies, machinery and equipment at the office customs declarants specified in Clauses 2, 3, 4, 5, 6, 7 and 8 of Article 59 of Circular 38/2015 / TT-BTC.

      In case of checking the settlement report, the inspection of tax refund dossiers, tax collection for raw materials and supplies imported for export goods production at customs declarants’ offices, in addition to the order and procedures check in accordance with Article 59 of Circular 38/2015 / TT-BTC, customs authorities must check and conclude on the accuracy and truthfulness of tax refund dossiers, not collect taxes and meet The conditions stipulate cases of tax refund and non-collection of organizations and individuals.

2. How to do it:

The declaration, reception and processing of customs declaration information, exchange of other information according to the provisions of the law on customs procedures between concerned parties shall be carried out through Hai Hai electronic data processing system. mandarin

          In case the goods are classified into the gold stream or red channel: follow the manual method.

3. Composition and number of records:

            – Composition of documents:

+ Export and import customs declaration.

          + Documents accompanying declarations (electronic or paper documents): according to the provisions of Article 24 of the Customs Law.

          – Number of documents: 01 copy of paper or electronic.

4. Processing time limit:

– At least 08 working hours for lots of export and import goods subject to the actual inspection of a part of goods according to

– Within 2 working days at most for export or import goods lots, the actual inspection of the whole lot of goods shall apply.

In case of applying the actual inspection of the whole lot of goods for which the lots of export or import goods are in large quantity, the inspection is complicated, the time limit for inspection may be extended but not exceeding 08 working hours. .

5. Subjects implementing administrative procedures: Traders.

6. Agency implementing administrative procedures:

– The competent authority decides:

          + Receiving and checking the conditions for registering declarations, registering and distributing declarations: General Department of Customs, Customs Department of cities;

          + Inspection of paper documents, actual inspection of goods: Customs Branch

          – The authorized agency or person authorized or decentralized to implement (if any): Customs Branch

          – Direct agency implementing administrative procedures:

          + Receiving and checking the conditions for registering declarations, registering and distributing declarations: General Department of Customs, Customs Department of cities;

          + Inspection of paper documents, actual inspection of goods: Customs Branch

          – Coordinating agency (if any): None.

7. Results of implementation of administrative procedures: Decision on customs clearance.

8. Fees: 20,000 VND according to Circular No. 172/2010 / TT-BTC.

9. Name of application form and administrative declaration form:

– Export goods declaration (form HQ / 2015 / XK);

– Import goods declaration (form HQ / 2015 / NK);

– Appendix of declaration of export goods (form HQ / 2015-PLXK);

– Appendix of declaration of imported goods (form HQ / 2015-PLNK)

– According to Appendix 6 of Circular 38/2015 / TT-BTC

10. Requirements and conditions for implementing administrative procedures:

10.1. Before carrying out customs procedures, customs declarants must:

– Having a digital signature registered;

– Register users of VNACCS / VCIS System;

– Carry out procedures to be granted the location codes of export goods;

– Carrying out procedures for granting location codes for export and import goods inspection. In cases where enterprises are not recognized for inspection locations at the project sites, production establishments or factories, enterprises must take goods to concentrated inspection places for inspection (applicable to goods lots VNACCS system divided into red channel).

10.2. In addition, for the first time that enterprises perform processing contracts, or enterprises show signs of risk, they must:

– Announcing the processing establishment, producing export goods; places for storing raw materials, supplies, machinery, equipment and export products;

– Customs offices inspect processing establishments and produce export goods; processing and manufacturing capacity of enterprises.

11. Legal basis of administrative procedures:

– Customs Law No. 54/2014 / QH13 dated June 23, 2014;

– Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government providing detailed regulations and measures to implement the Customs Law on customs procedures, inspection, supervision and control;

– Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for export and import goods;

– Circular No. 172/2010 / TT-BTC dated November 2, 2010 of the Minister of Finance promulgating regulations on rates, collection, remittance, management and use of fees and charges in the customs field .