Procedures for renting a warehouse outside an export processing enterprise to store raw materials and products of the export processing enterprise, and customs management of goods brought in and out of the warehouse
The order of execution:
- Step 1: The export processing enterprise (EPD) sends a document to the Customs Branch managing the EPE with information about the location, location, area, infrastructure conditions, and management and supervision mechanism. goods brought into and out of the warehouse, warehouse rental period;
- Step 2: Based on the request of the export processing company, the Customs Branch managing the export processing company shall inspect the current warehouse status and compare it with the conditions specified in Point a of this Clause to consider and decide whether the export processing company can rent an external warehouse. DNCX or report if exceeding authority.
- How to do it: electronically
- Ingredients and quantity of documents:
- Document components: Send documents to the Customs Branch managing the EPE
- Number of documents: 01 set.
- Processing time: Not specified
- Subjects carrying out administrative procedures: Organizations
- Agencies carrying out administrative procedures:
a) Agencies with decision-making authority: Customs Branch
b) Agencies or competent persons authorized or decentralized to implement (if any): no
c) Agencies Directly carry out administrative procedures: Customs Branch.
d) Coordinating agency (if any): No
In other cases: - The Customs Department has the authority to decide on renting a warehouse outside an export processing company if the warehouse rented by an export processing company is within the management area of the Customs Department;
- The General Department of Customs has the authority to decide on renting warehouses outside EPEs if the warehouses rented by EPEs are under the management of two or more Customs Departments.
- Result of administrative procedures: Decision to allow warehouse rental
- Fees (if any): none
- Name of application form, declaration form: None
- Requirements and conditions for carrying out administrative procedures:
Warehouse conditions: - There is a hard fence surrounding it, separating it from the outside area;
- There are continuous surveillance cameras at the entrance and exit doors and customs authorities have the right to look up images when necessary.
- Legal basis of administrative procedures:
- Customs Law No. 54/2014/QH13;
- 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 Ministry 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.