The order of execution

1. Establish realistic norms for processing

1.1. Actual norms for processing export products include:

a) Raw material usage norm is the necessary and actual amount of raw materials used to produce one unit of product;

b) The norm of consumable materials is the actual amount of consumable materials to produce one unit of product;

c) The rate of loss of raw materials or supplies is the actual amount of raw materials or supplies lost, including natural loss, loss due to scrap and waste products calculated as a percentage compared to the actual norm. production or compared to raw material usage norms or consumable supplies norms. In case the amount of scrap and waste products is included in the usage norms or norms of consumable materials, it is not included in the rate of loss of raw materials or supplies.

Raw material usage norms, consumable supplies norms and loss rates of raw materials and supplies are kept at the enterprise and presented when customs authorities inspect or request explanations on how to calculate norms and ratios. loss of raw materials and supplies.

1.2. The norm of separating raw materials from starting materials is the amount of raw materials used to produce exported products separated from one starting material.

1.3. Before carrying out production, organizations and individuals must establish usage norms and expected loss rates for each product code. During the production process, if there is a change, the actual norm must be rebuilt and documents related to the norm change must be kept.

1.4. The legal representative of the organization or individual is responsible for the accuracy of usage norms, consumption norms, wastage rates and using the norms for the correct processing purposes; Violations will be handled according to the provisions of law.

2. Notify the processing facility; A place to store raw materials, supplies, machinery, equipment and export products

2.1. Responsibilities of organizations and individuals

a) Notify the processing facility to the Customs Sub-Department where import procedures are expected to be carried out according to the provisions of Article 58 of Circular 38/2015/TT-BTC (hereinafter referred to as the Customs Management Sub-Department). via the System according to form No. 12/TB-CSSX/GSQL Appendix V issued with Circular 38/2015/TT-BTC.

b) In case of storage of raw materials, supplies, and exported goods outside the notified production facility, additional information about the storage location must be notified to the Customs Branch in charge according to form No. 12. /TB-CSSX/GSQL Appendix V issued with Circular 38/2015/TT-BTC;

c) Be responsible before the law for the contents declared in the written notice of processing, manufacturing facilities, places where raw materials, supplies, machinery, equipment, and exported products are stored;

d) Receive feedback from customs authorities to amend and supplement (if any) information announced on the System.

2.2. Responsibilities of customs authorities:

a) Receive notifications of processing, manufacturing facilities, places where raw materials, supplies, machinery, equipment, and exported products are stored;

b) Within 02 working hours from receipt of the written notice, check the criteria stated in the written notice; In case organizations or individuals do not fully demonstrate the criteria, they will provide feedback on the System so that organizations and individuals can make amendments and supplements;

c) Carry out inspection of processing facilities in cases where inspection is required according to the provisions of Article 39 of Decree No. 08/2015/ND-CP and Article 57 of Circular 38/2015/TT-BTC;

d) Inspect locations where raw materials, supplies and exported goods are stored outside the production facility in case of detecting signs that organizations or individuals do not store raw materials, supplies and products. exported products at the location notified to the customs authority.

3. Inspect processing facilities; processing and production capacity

3.1. Cases of inspection of processing facilities; Processing and production capacity:

a) Organizations and individuals performing processing contracts for the first time;

b) Cases as prescribed in Point b, Clause 1, Article 39 of Decree No. 08/2015/ND-CP, specifically: When detecting signs identifying organizations or individuals that do not have production or import facilities Raw materials and supplies increase or decrease abnormally compared to production capacity.

3.2. Inspection procedures

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

b) The inspection is carried out after 05 working days from the date of issuance of the inspection decision. The inspection time limit is no more than 05 working days.

3.3. test content

a) Check the address of the processing facility: check the address of the processing facility recorded in the processing facility notification document or recorded on the business registration certificate;

b) Inspect factories, machinery and equipment:

  • Check documents proving legal use rights of factories and production premises; warehouses and yards for storing raw materials, supplies, machinery and equipment;
  • Check the legal ownership or use rights to machinery and equipment, the quantity of machinery, equipment, and production lines available at the processing facility; Check the operating status and capacity of machinery and equipment.

When conducting inspection, customs authorities check customs declarations of imported goods (in case of imports); invoices and documents for purchasing machinery and equipment or comparing accounting books to determine (in case of domestic purchase); financial lease contract (in case of financial lease); Property and factory lease contract (in case of rental). For financial lease contracts, property and factory lease contracts, the validity period of the lease contract is equal to or longer than the validity period of the product export contract;

c) Check the status of human resources participating in the production line through contracts signed with employees or payroll paid to employees;

d) Check through the warehouse tracking accounting system or software for managing imported, exported goods and inventory of raw materials, supplies, machinery and equipment.

3.4. Prepare inspection records of processing facilities; Machining capacity:

At the end of the inspection, the customs officer makes a record recording the inspection results of the processing facility according to form No. 14/BBKT-CSSX/GSQL Appendix V issued with Circular 38/2015/TT-BTC. The content of the Minutes recording the inspection results of the processing facility fully and honestly reflects the actual inspection and clearly identifies:

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

b) Organizations and individuals with or without legal ownership or use rights to machinery, equipment, production lines at processing facilities (machinery, equipment, production lines owned by the organization) organizations and individuals directly investing) and suitable for imported raw materials and supplies for processing;

c) Quantity of machinery, equipment, number of employees.

The inspection record must have full signatures of the customs officer performing the inspection and the legal representative of the inspected organization or individual.

3.5. Processing inspection results of processing facilities; Processing capacity shall comply with the provisions of Clause 3, Article 39 of Decree No. 08/2015/ND-CP. Processing facility inspection results; Machining capacity is updated into the System.

4. Location for customs clearance

4.1. Location for import procedures:

For goods that are raw materials, supplies, machinery, and equipment imported for processing: Organizations and individuals are selected to carry out import procedures at the following Customs Branch:

  • The Customs Branch where the organization or individual has its headquarters or branch headquarters or production facility;
  • Border gate Customs Branch or Port Customs Branch of export and import of goods established inland;
  • The Customs Branch managing processed goods belongs to the Customs Department where the production facility is located or where the import border gate is located.

4.2. Location for export procedures:

For goods that are processed products: Organizations and individuals may choose to carry out procedures at a convenient Customs Branch;

5. Check the use and inventory of raw materials, supplies, machinery, equipment and exported goods

5.1. Test cases

a) When determining that an organization or individual showing signs of risk has imported machinery, equipment, and raw materials but has passed the production cycle without exporting products;

b) When there are signs that organizations or individuals importing raw materials, supplies, machinery, equipment or exporting products have abnormally increased or decreased compared to production capacity;

c) When there are signs identifying organizations or individuals selling raw materials, supplies, machinery, equipment, and products into the inland but not declaring customs;

d) When detecting organizations or individuals declaring exported products incorrectly according to regulations and reality.

5.2. test content

  • a) Check customs records, settlement reports, accounting documents, accounting books, documents tracking raw materials, supplies, machinery, equipment warehousing, ex-warehousing and other documents of the declarant Customs must keep it according to the provisions of Clause 5, Article 3 of Circular 38/2015/TT-BTC;

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

c) Check the compatibility of exported products with imported raw materials and supplies;

d) In case through inspection of the contents specified in Points a, b, c of this Clause, the customs authority detects signs of violation but does not have enough basis to conclude, then do the following: v

  • Check raw materials, supplies, machinery and equipment on the production line;
  • Check the quantity of goods left in stock;
  • Check the quantity of finished products that have not yet been exported.

5.3. Authority to decide on inspection

The Director of the Customs Department issues an inspection decision. The Director of the Customs Branch manages and organizes the inspection.

5.4. Test time

The inspection is carried out no more than 05 working days at the production facility or headquarters of the organization or individual. For complicated cases, the Director of the Customs Department shall issue a decision to extend the inspection deadline but not to exceed 5 working days.

5.5. Inspection order and procedures

a) Inspection of the use of raw materials and supplies or inspection of inventory of raw materials and supplies at the customs declarant’s headquarters shall be carried out in accordance with the Decision of the Director of the Customs Department assigning the Customs Branch to manage the inspection. Check and send to organizations and individuals within 03 working days from the date of signing and check no later than 05 working days from the date of sending the decision;

b) In case an organization or individual has multiple production facilities or subcontracts processing at one or more production facilities, check the use and inventory of raw materials, supplies, machinery, and equipment. equipment and exported goods at all production facilities to determine the quantity of goods in inventory;

c) The inspection is carried out on the right subjects, on time according to regulations, without affecting the production and business process of organizations and individuals;

d) Inspection contents are recorded in inspection records between authorized representatives of organizations, individuals and inspection teams.

5.6. Time limit for issuing inspection results on the use of raw materials, supplies, machinery, equipment and exported goods

a) No later than 05 working days from the date of completion of the inspection at the headquarters of the organization or individual, the Customs Branch performing the inspection shall send the draft inspection conclusion to the organization or individual (by fax or certified mail);

b) No later than 05 working days from the date of receiving the draft conclusion, organizations and individuals must complete the written explanation;

c) No later than 05 working days from the deadline to explain the draft conclusion, but the organization or individual does not make the explanation or the customs authority accepts the explanation, the Director of the Customs Department shall issue it. inspection conclusions;

d) For complicated cases where there is not enough basis for conclusion, the Director of the Customs Department can consult the expertise of the competent authority. No later than 15 days from the date of receipt of written opinions from the competent authority, the Director of the Customs Department shall issue inspection conclusions.

5.7. Processing test results

a) In case of inspection to determine the use of imported raw materials, supplies, machinery and equipment in accordance with the exported products, in accordance with the information announced on the production facility and production capacity ; Check and determine information, vouchers, documents, quantity of remaining goods (in warehouse, on production line, semi-finished products, unfinished products…) in accordance with accounting documents and accounting books , in accordance with the export and import goods records of the organization or individual, accept the provided data, issue inspection conclusions and update inspection results into the System;

b) In case of inspection, it is determined that the use of imported raw materials, supplies, machinery, and equipment is not suitable for exported products, or is not consistent with the information notified to the production facility and capacity. manufacture; Check to determine information, vouchers, documents, quantity of remaining goods (in warehouses, on production lines, semi-finished products, unfinished products…) that do not match accounting documents and accounting books accounting, not consistent with export or import goods records, organizations and individuals are required to explain.

  • In case the customs authority accepts the explanation of the organization or individual, it shall comply with the provisions of Point a of this Clause;
  • In case the customs authority does not accept the explanation content of the organization or individual or in case the organization or individual does not explain, the agency shall base it on tax laws, customs laws and dossiers. available to decide on tax handling and handling of administrative violations according to authority or propose competent persons to decide on handling according to legal regulations.

6. Final settlement report

6.1. Deadline for submitting settlement reports

Every year, no later than the 90th day from the end of the fiscal year, the customs declarant submits a final report on the use of raw materials, supplies, machinery, equipment and exported goods during the year. fiscal year for customs authorities.

6.2. Location for submitting settlement reports

At the Customs Branch where import procedures are carried out according to the provisions of Article 58 of Circular 38/2015/TT-BTC.

6.3. Responsibilities of organizations and individuals

a) Submit final settlement report

In case an organization or individual monitors imported raw materials and supplies provided by the ordering party, rented machinery and equipment to perform the processing contract, semi-finished products, and finished products at the account outside the table or on the internal control system of the organization or individual, submit the final settlement report according to form No. 15/BCQT-NVL/GSQL for raw materials and supplies and form No. 16/BCQT-MMTB/GSQL for with machinery and equipment issued with Appendix V of Circular 38/2015/TT-BTC. In cases where the internal control system of an organization or individual monitors the quantity of goods in detail, not by value, the results from the system of the organization or individual can be used to prepare a final settlement report. with the goods not managed according to this value;

b) Prepare and store a detailed book of imported raw materials and supplies according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly stating the declaration number of imported raw materials and supplies;

c) Prepare and store detailed books of warehoused products for export according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly identifying exports by contract and order number;

d) Prepare and store documents related to the treatment of scrap and defective products;

e) Present all records and accounting documents related to raw materials, supplies, machinery, imported equipment and exported products when inspected by customs authorities at the enterprise headquarters.

6.4. Responsibilities of customs authorities

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

b) Check the final settlement report:

  • Cases of checking settlement reports:
    • Final settlement reports submitted by organizations and individuals for the first time;
    • The settlement report has unusual discrepancies in data compared to the customs authority’s system;
    • Check settlement reports based on applying risk management and assessing legal compliance of organizations and individuals.

For priority enterprises, the inspection of settlement reports is carried out in accordance with the regulations of the Ministry of Finance on guidelines for applying the priority regime in carrying out import and export procedures for enterprises.

  • The authority, order, procedures and handling of inspection results are carried out according to the authority, order and procedures for checking the use of raw materials, supplies, machinery and equipment at the customs declarant’s headquarters. prescribed in Clauses 2, 3, 4, 5, 6, 7, 8, Article 59 of Circular 38/2015/TT-BTC.

7. Declare export and import declarations

7.1. Ingredients and quantity of documents:

7.1. Ingredients and quantity of documents:

  • Export and import customs declaration
  • Documents accompanying the declaration (electronic or paper format): as prescribed in Article 24 of the Customs Law.
  • Number of documents: 01 paper or electronic copy.

7.2. Resolution deadline:

  • No later than 08 working hours for export and import shipments, apply the form of physical inspection of a portion of goods according to probability.
  • At least 02 working days for export and import shipments, physical inspection of the entire shipment shall be applied.

In the case of applying the form of physical inspection of the entire shipment, if the export or import shipment is in large quantity and the inspection is complicated, the inspection time limit can be extended but not to exceed 08 working hours. .

7.3. Agency carrying out administrative procedures

  • Receiving and checking conditions for registering declarations, registering and classifying declarations: General Department of Customs, Customs Department of provinces and cities;
  • Check paper documents, physical inspection of goods: Customs Branch
  • Competent agency or person authorized or decentralized to implement (if any): Customs Branch

7.4. Result of implementing administrative procedures: Decision on customs clearance

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

7.6. Name of application form, administrative declaration form:

  • Export goods declaration (form HQ/2015/XK);
  • Import goods declaration (form HQ/2015/NK);
  • Appendix of export goods declaration (form HQ/2015-PLXK);
  • Appendix of import goods declaration (form HQ/2015-PLNK)

7.7. 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 detailing and implementing measures of 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 exported and imported goods;
  • Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amended and supplemented a number of articles in Circular 38/2015/TT-BTC dated March 25, 2015 on customs procedures ; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;
    • Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Minister of Finance promulgating regulations on collection rates, collection, remittance, management and use of fees and charges in the field of Customs.