Procedures for recognition of priority enterprises in the field of customs

– Competent agency or person authorized or decentralized to perform (if any): Department of Post-customs Clearance Inspection (stipulated in Decision No. 2659/QD-TCHQ dated September 14, 2015 of the Director General of the General Department of Customs). Customs Department)

– Agency directly implementing administrative procedures: Post-clearance Inspection Department – General Department of Customs.

– Coordinating agency: Tax Department of the province or city where the enterprise is headquartered.

– Clause 2, Article 9 of the Law on Export Tax and Import Tax dated April 6, 2016;

– Article 9 to Article 12 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;

– Clause 7, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of The Government regulates details and measures to implement the Customs Law on customs procedures, inspection, supervision and control;

– Circular No. 72/2015/TT-BTC dated May 12, 2015 of the Minister of Finance regulating the application of priority regime in implementing customs procedures, customs inspection and supervision for goods export and import goods of enterprises;

– Circular No. 07/2019/TT-BTC dated January 28, 2019 of the Minister of Finance amending and supplementing a number of articles of Circular No. 72/2015/TT-BTC dated May 12, 2015 of the Ministry The Minister of Finance regulates the application of priority regimes in implementing customs procedures, customs inspection and supervision for export and import goods of enterprises.

1.2. BWish 2: The General Department of Customs evaluates the conditions for applying the priority regime

– Document appraisal:

The General Department of Customs checks the completeness, legality and validity of the enterprise's documents; Compare the information provided by the enterprise and information collected about the enterprise from the tax authority and customs authority where the enterprise is headquartered and where the enterprise has export and import activities with the conditions that apply priority;

In case the dossier is incomplete, within 05 (five) working days, the General Department of Customs will issue a written notice for the enterprise to submit additional documents;

In case the dossier does not meet the conditions for applying the priority regime, the General Department of Customs will respond in writing to the enterprise, clearly stating the reason for non-compliance;

In case the results of checking enterprise records meet the conditions for applying the priority regime, the General Department of Customs will conduct an actual appraisal at the enterprise;

– Actual appraisal:

The General Department of Customs organizes physical appraisal at enterprises. The actual appraisal content includes:

+ Compare the actual inspection results with the information declared by the enterprise;

+ Post-customs clearance inspection at the customs declarant's headquarters to assess compliance with the law if within 24 (twenty-four) consecutive months, most recent to the time the enterprise submits a written request for recognition Priority enterprises, enterprises that have not been inspected or post-clearance audited to assess compliance with customs laws and tax laws.

1.3. BWish 3: The General Department of Customs decides to recognize priority enterprises.