Procedures for recognition of priority transit enterprises

Directly or via postal service to the General Department of Customs

General Department of Customs

– Decree 46/2020/ND-CP dated April 9, 2020 of the Government regulating customs procedures, customs inspection and supervision for goods in transit through the ASEAN Customs Transit System for implementation. implementation of Protocol 7 on the Customs Transit System

– Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Ministry of Finance regulating information norms and document samples to carry out goods transit procedures according to the provisions of Decree No. 46/ 2020/ND-CP.

Step 1: The enterprise sends the application to the General Department of Customs to be considered for applying the priority regime (the application includes: Written request according to the form issued by the Ministry of Finance; Certificate of business registration ( in case of Vietnamese enterprises), establishment license (for branches and representative offices of foreign enterprises); Audited financial statements for the last 02 (two) consecutive fiscal years ; Audit reports for the two most recent consecutive financial years).

Step 2: The General Department of Customs evaluates the conditions to apply the priority regime including:

+ Document appraisal:

Check the application for recognition of priority transit enterprises to ensure the completeness, legality and validity of the documents submitted by the enterprise; Compare information, check special seals (in case the enterprise uses special seals) provided by the enterprise, and information collected with the conditions of applying the priority regime specified in Article 32 Decree 46/2020/ND-CP.

In case an enterprise does not meet the conditions to apply the priority regime as prescribed, within 03 working days from the date of receiving the complete application dossier, the General Department of Customs will have a written response to the enterprise. , clearly state the reason for non-response.

In case an enterprise meets the conditions for applying the priority regime as prescribed, within 03 working days from the date of receiving the complete application dossier, the General Department of Customs will issue a written notice of the inspection plan. practical for businesses. The General Department of Customs conducts a physical inspection at the enterprise after 10 working days from the date of sending the written notification to the enterprise.

+ Actual inspection at the enterprise: check records, vouchers and documents related to transit activities that the enterprise has carried out within the last 5 years to assess the enterprise's response to the requirements. conditions specified in Article 32 of Decree 46/2020/ND-CP.

The actual inspection time at the enterprise is a maximum of 03 working days from the time the enterprise provides complete records, documents and materials as requested by the customs authority. At the end of the physical inspection, there must be a report on the results of the inspection of documents, and the results of the actual inspection must be certified by the customs authority and the enterprise, and saved in the file to recognize the transit enterprise. prioritize.

Step 3: Based on the Minutes of reports on physical inspection results at the enterprise, data from the customs sector, collected information and results of verification of additional information (if any), in case the enterprise responds To meet the conditions for applying the preferential regime, the Director General of the General Department of Customs signed a decision recognizing transit enterprises as given priority according to the form issued by the Ministry of Finance. The time limit for issuing a decision to recognize a priority transit enterprise is within 90 (ninety) days from the date of receipt of the application for recognition of a priority transit enterprise specified in Clause 1, Article 34 Decree 46/2020/ND-CP.

In case an enterprise does not meet the conditions for applying the priority regime, within 03 (three) working days from the date of completion of the inspection at the enterprise, the General Department of Customs will send a written response to the enterprise, stating: Clear reason for non-response.

– Written request according to the form issued by the Ministry of Finance;

– Business registration certificate (in case of Vietnamese enterprises), establishment license (in case of branches and representative offices of foreign enterprises);

– Audited financial statements for the last 02 (two) consecutive financial years;

– Audit reports for the last 2 consecutive financial years.