Customs procedures for handling excess raw materials and supplies; scrap and waste products; temporarily exported machinery and equipment for processing

+ Electrical data processing system death custom.

+ Complete the physical inspection of goods no later than 08 working hours tell from the time the customs declarant presents it fully enough goods to customs authorities. In case the goods are subject to specialized inspection for quality, medical international, literature chemistry, check animal and plant epidemics and food safety according to relevant laws, the time limit for completing the physical inspection of goods is calculated from the time the inspection results are received. specializes industry according to regulations.

In case the shipment is large in quantity, has many types, or the inspection is complicated then The head of the customs authority where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the maximum extension time must not exceed 02 days.

b) Competent or decentralized agency or person (if any): Are not;

c) Agency directly implementing administrative procedures: Customs Branch;

d) Coordinating agency (if any): No

++ Sell, give away, destroy in foreign markets;

++ Import to Vietnam;

++ Switch to perform other processing contracts abroad.

+ At least 30 days tell From the date the processing contract ends or expires, organizations and individuals must complete the procedures for handling excess raw materials, supplies, scrap, defective products, machinery and equipment. rent, borrowed and processed products.

+ Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005;

+ Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

+ Decree No. 156/2016/ND-CP dated November 21, 2016 of the Government amending and supplementing a number of articles of Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electric translation death in financial activities;

+ Article 36 to Article 41 of 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 inspection Customs control (amended and supplemented in Decree 59/2018/ND–CP ngahy April 20, 2018);

+ Article 69 of 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 (amended and supplemented in Clause 46, Article 1 of the Circular No. private No. 39/2018/TT-BTC dated April 20, 2018).

+ Circular 14/2021 dated February 18, 2021 of the Minister of Finance regulating collection rates, collection and payment regimes, management management and use of customs fees and charges row goods and means of transport in transit.

In case of transferring surplus raw materials, supplies, rented or borrowed machinery and equipment to another processing contract, there must be a written notification to the Customs Branch where settlement procedures are carried out.

Declarant sea The customs authority shall make customs declarations and present customs documents (in cases where documents must be checked), and present actual goods (in cases where goods must be physically inspected) to the customs authority.

– Step 2: The customs authority clears the goods for the customs declarant.

+ Sheet Customs declaration of imported goods;

+ Transport documents in case of transported goods equal by sea, by air, by rail: submit 01 photocopy;

+ Document from the foreign party notifying that the goods are returned or document from the shipping company/shipping agent announcing that there is no one to receive the goods: submit 01 photocopy.

– In case of excess raw materials, supplies, purchased machinery and equipment live foreign; scrap and waste products arising from raw materials and supplies purchased from abroad, the dossier components are as follows:

+ Customs declaration according to the information criteria specified in denominator 01 Appendix II issued with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Appendix I issued with Circular 39/2018/TT-BTC dated March 25, 2015). April 20/2018).

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP, The customs declarant declares and submits 02 copies main Customs declaration according to form HQ/2015/NK Appendix IV issued with the Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

+ Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy.

In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the agency sea The agency accepts invoices issued by sellers in Vietnam to shippers.

Customs declarants do not have to pay chemistry commercial application in the following cases:

++ Goods imported to perform processing contracts for foreign traders;

++ Imported goods do not have invoices and the buyer does not have to pay the seller, the customs declarant declares the customs value according to the provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulations on value sea regarding exported and imported goods.

+ Bill of lading or other transport documents Have Equivalent value opposite to in the case of goods transported by sea, air, rail, and transportation Multi method as prescribed by law (except for goods imported through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by the person entering the country as luggage): 01 photocopy.

For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), the payment copy Cargo manifest instead of bill of lading;

+ List of forest products for wood original import materials prescribed by the Ministry of Agriculture and Rural Development village: 01 original copy;

+ Import license or import permit from a competent authority according to the provisions of law on foreign trade and commerce for goods requiring an import license; Paper import license according to quota or written notice of assignment of the right to use import tariff quotas password:

++ If imported once: 01 original copy;

++ If imported multiple times: 01 original copy when importing multiple times head.

+ Paper proof Receiving specialized inspection: 01 original copy.

In cases where specialized laws require submitting photocopies or do not specifically stipulate copy main good The customs declarant may submit a photocopy.

Where specialized inspection certificates are widely used time within the validity period of the Paper proof receive inspection specializes industry, the customs declarant only submits once to the local Customs Branch do procedures for importing the first batch of goods;

+ Documents proving the organization or individual enough Conditions for importing goods according to the provisions of investment law: submit 01 photocopy when carrying out import procedures for the first batch of goods. fairy;

+ Value declaration: The customs declarant declares the value declaration according to the form and sends it to the System as data Delectronically or submit 2 originals to the customs authority opposite to in case of declaration on paper customs declaration. Cases where a value declaration must be declared and the value declaration form must comply with the provisions of the Circular number 39/2015/TT-BTC;

+ Documents certifying the origin of goods as prescribed in the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods;

+ List of machinery and equipment in case of classification of combined machines or machine combinations in Chapters 84, 85 and 90 of the List of Vietnam's Imports and Exports or classification of machinery and equipment in unassembled or disassembled form: 01 photocopy and Present the original List of machinery and equipment for comparison Reconciliation tracking sheet according to regulations in Circular No. 14/2015/TT-BTC in case of multiple imports;

+ Entrustment contract: 01 copy in case of entrusted import of goods subject to import license, proof Receive specialized inspection or must have documents proof Proof that an organization or individual is qualified to import goods according to the provisions of the law on investment, the law on management and specialized inspection, and the law on foreign trade management that the entrusted recipient uses the license for. or confirmation documents from the entruster;

+ Sales contracts for schools, research institutes or goods supply contracts or service provision contracts for specialized equipment and tools for lecture Yesy, research and scientific experiments in cases where taxes are applied to imported goods capacity Value added tax 5% according to the provisions of the Law Value added tax: 01 photocopy.

Documents of import license or written permission from a competent authority, specialized inspection certificate, documents proving that organizations and individuals are eligible to import goods according to the provisions of law on investment, Certificate of origin of goods If inspected by specialized agencies and agencies management Specialized state authorities sent electronically through the National Single Window Portal or competent authority in the exporting country send electronically through the ASEAN Single Window Portal or the Exchange Portal change with other countries according to the provisions of international treaties to which Vietnam is a member pellets, customs declarants do not have to pay when carrying out customs procedures.

- Case convert raw Excess materials, supplies, rented machinery and equipment luxurious Other processing contracts:

Written notification to the Customs Sub-Department where settlement procedures are carried out according to form No. 40/CT-HDGC/GSQL Appendix lmoundc V issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Satisfied Amended and supplemented in Appendix II issued with Circular 39/2018/TT-BTC day 20/4/2018).