Pursuant to Article 74 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, amended and supplemented in Clause 50, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018

Implementation process

1. Develop realistic norms for producing export products

1.1. Actual norms for producing 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. 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.

1.3. The legal representative of the organization or individual is responsible for the accuracy of usage norms, consumption norms, loss rates and using the norms for the correct purpose of processing and producing goods. export; Violations will be handled according to the provisions of law.

2. Notification of establishments producing exported goods; A place to store raw materials, supplies, machinery, equipment and export products

2.1. Responsibilities of organizations and individuals

a) Notify the facility producing exported goods to the Customs Branch where import procedures are expected to be carried out according to the provisions of Article 58 of Circular 38/2015/TT-BTC (hereinafter abbreviated as the Customs Branch). management) through the System according to form No. 12/TB-CSSX/GSQL Appendix V issued with Circular 38/2015/TT-BTC.
In cases where there is a request for tax refund stated at Points c.2 and c.5, Clause 5, Article 114 of Circular 38/2015/TT-BTC, organizations and individuals producing exported goods must notify the mechanism. production facility before submitting tax refund documents and final settlement reports as prescribed in 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 notification of production 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 production 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 establishments producing exported goods; production capacity

3.1. Cases of inspection of establishments producing exported goods; production capacity:

a) For the first time, organizations and individuals are entitled to apply the 275-day tax payment deadline for imported goods to produce exported goods;

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 manufacturing facility: check the address of the manufacturing facility recorded in the written notification of the manufacturing facility 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 of machinery and equipment, the quantity of machinery, equipment, and production lines available at the processing and manufacturing 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 minutes of inspection of production facilities; production capacity:

At the end of the inspection, the customs officer makes a record recording the results of the inspection of the production 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 results of the inspection of the production 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 the production facility (machinery, equipment, production lines owned by the organization) organizations and individuals directly investing) and are suitable for imported raw materials and supplies to produce exported goods;

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. Handling production facility inspection results; Production capacity shall comply with the provisions in Clause 3, Article 39 of Decree No. 08/2015/ND-CP. Production facility inspection results; Production capacity is updated into the System.

4. Location for customs clearance

4.1. Imported goods:

a) Goods are machinery and equipment temporarily imported to serve production and factory construction (including cases where the contractor directly imports); Warranty and repair goods go through customs procedures at the Customs Branch managing EPEs;

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

4.2. Exported goods:

a) Goods are export products; Goods that are machinery and equipment re-exported after being temporarily imported to serve production or factory construction (including cases where contractors directly export) EPEs are allowed to carry out customs procedures at the Thuong Customs Branch. convenient; Except for warranty and repair goods, procedures must be carried out at the Customs Branch managing the EPE;

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

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 documents, tax refund and non-collection documents (in case of combining inspection of tax refund and tax non-collection documents), finalization reports, accounting documents, accounting books, Documents tracking raw materials, supplies, machinery, equipment imported and exported, and other documents that customs declarants must keep 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:

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 many production facilities, check the use and inventory of raw materials, supplies, machinery, equipment and exported goods at all production facilities. exports 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

Submit the final settlement report according to the principle of total value of import – export – inventory of raw materials, supplies, semi-finished products, and 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 be consistent with the accounting documents of the organization or individual.
In case an organization or individual imports raw materials and supplies to produce a product and then sells the product to another organization or individual to produce or process exported goods, the importing organization or individual and exporting organizations and individuals must report settlement according to the provisions of this Article;

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:

b.1) Cases of checking the final settlement report:

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 after making a decision to refund or not collect tax at the taxpayer’s headquarters;
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.

b.2) In case at the time of checking the settlement report, there is an inspection before making a decision to refund or not collect tax at the taxpayer’s headquarters, the Director of the Customs Department shall decide to check the settlement report. Combined accounting and inspection of tax refund and non-collection of taxes;

b.3) Authority, order, procedures and handling of inspection results are carried out according to authority, order and procedures for inspecting the use of raw materials, supplies, machinery and equipment at the headquarters customs declarants specified in Clauses 2, 3, 4, 5, 6, 7, 8, Article 59 of Circular 38/2015/TT-BTC.

In case of checking the final settlement report combined with checking the tax refund dossier, tax non-collection for raw materials and supplies imported to produce exported goods at the customs declarant’s headquarters, outside the order and procedures inspection according to the provisions of Article 59 of Circular 38/2015/TT-BTC, the customs authority must conduct inspection and conclude on the accuracy and truthfulness of tax refund dossiers, tax exemption and compliance Conditions regulating cases of tax refund or non-collection of taxes by organizations and individuals.

7. Declare export and import declarations

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.