Procedures for products manufactured from imported raw materials and sold to other businesses for direct export

Procedures for products manufactured from imported raw materials and sold to other businesses for direct export

The order of execution:

Step 1 : For businesses importing raw materials: carry out import customs procedures with the Customs Branch where the production import and export declaration is registered in Article 70 of Circular 38/2015/TT-BTC.
When completing procedures for reporting and finalizing the use of raw materials and supplies in Article 60 of Circular 38/2015/TT-BTC.

Step 2: For individuals and organizations exporting products: Information on the customs declaration is automatically checked by the System to evaluate the conditions for accepting customs declaration registration. In case of customs declaration on paper customs declaration, customs officers shall check the declaration registration conditions specified in this Clause and documents in the customs dossier.

Step 3: Based on the customs inspection decision automatically notified by the System, the processing is carried out: Accept the customs declaration information and decide to clear the goods.
Check relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the national single-window information portal to decide on customs clearance of goods or physical inspection of goods. to decide customs clearance.

Step 4: Customs clearance of goods.

Implementation method: electronic, manual

Ingredients and quantity of documents:

Profile components:

Export goods declaration according to the information criteria in Appendix II issued with this Circular.
In case of implementation on a paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the export goods declaration according to form HQ/2015. /Export Appendix IV issued with this Circular;

Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with a quantity control monitoring sheet if exported multiple times;

Notice of exemption from inspection or notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.

Number of documents: 01

Processing time limit:
+ Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents;
+ Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority. In case the goods are subject to specialized inspection in terms of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completing the physical inspection is The validity of goods is calculated from the time of receiving specialized inspection results according to regulations.
In case the shipment has a large quantity, many types or the inspection is complicated, the head of the customs office where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is Maximum no more than 02 days

Subjects carrying out administrative procedures: Organizations and individuals

Agencies carrying out administrative procedures:

Authority with decision-making authority: Customs Branch
Authority or person with authority or authority to implement (if any): no;
Agency directly implementing administrative procedures: Customs Branch;
Coordinating agency (if any): No

Results of administrative procedures: Customs clearance of goods

Fee (if any): 20,000 VND/declaration

Name of application form, declaration form: Export goods declaration in Appendix IV issued with Circular No. 38/2015/TT-BTC.

Requirements and conditions for implementing administrative procedures:

Customs declaration of exported goods registered according to type of export production;

On the customs declaration of exported goods, clearly state “the product is manufactured from imported raw materials to produce exported goods” and write the name of the organization or individual selling the product in the notes box.

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 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 Ministry of Finance guiding the collection rates, collection, remittance, management and use of fees in the field of customs.