Procedures for suspension and revocation of decisions on recognition of priority transit enterprises

– Notification form No. 08/VBTBKPĐKCĐUT Appendix IV issued with Circular No. 42/2020/TT-BTC on conditions that enterprises no longer meet;

– Notification form No. 09/VBTBDĐUCĐUT Appendix IV issued with Circular No. 42/2020/TT-BTC on overcoming conditions that do not meet the priority regime.

Step 1: The enterprise notifies the General Department of Customs according to the form issued by the Ministry of Finance about the conditions that the enterprise no longer meets as prescribed in Article 32 of Decree 46/2020/ND-CP.

In case the customs authority discovers that an enterprise no longer meets the conditions specified in Article 32 of Decree 46/2020/ND-CP, it shall notify the enterprise in writing.

Step 2: After notifying in writing to the enterprise the conditions specified in Article 32 of this Decree but the enterprise does not meet it or based on the enterprise's notification specified in Point a, Clause 3, Article 35 of Decree 46 /2020/ND-CP or after collecting enough vouchers and documents with a basis to determine that the enterprise violates customs law as prescribed in Point b, Clause 1, Article 35 of Decree 46/2020/ND-CP General Department Head of the General Department of Customs signed a decision to suspend the decision to recognize priority transit enterprises.

– Revoke the decision to suspend priority transit businesses:

Step 1: The enterprise shall notify according to the form issued by the Ministry of Finance and send documents proving that it has overcome the conditions that do not meet the priority regime, within the time limit specified in Point a, Clause 2, Article 35 of the Decree. 46/2020/ND-CP for the General Department of Customs;

Step 2: After receiving, check the written notice and supporting documents specified in Point b, Clause 3, Article 35 of Decree 46/2020/ND-CP and compare with the provisions in Article 32, Decree 46/ 2020/ND-CP, check the conditions that the enterprise has overcome according to the provisions of Clause 2, Article 34 of Decree 46/2020/ND-CP.

Step 3: In case the enterprise meets the conditions for applying the priority regime as prescribed, the Director General of the General Department of Customs signs a decision to revoke the decision to suspend the priority transit enterprise.

– Revoke the decision to recognize priority transit enterprises:

Step 1: Submit an application according to Form No. 06/VBTBCĐUT in Circular No. 42/2020/TT-BTC to the General Department of Customs in case of requesting to waive the priority regime;

Step 2: Within 03 working days from the date of receiving the enterprise's application to waive the priority regime, the Director General of the General Department of Customs signs a decision to revoke the decision to recognize priority transit enterprises. ;

Within 03 working days from the expiration date specified in Points a and b, Clause 2, Article 35 of Decree 46/2020/ND-CP, but the enterprise fails to overcome the priority conditions or fails to comply. Complete the customs authority's penalty decision; or after collecting enough vouchers and documents with a basis to determine that the enterprise is violating customs law as prescribed in Point c, Clause 2, Article 35 of Decree 46/2020/ND-CP, the Director General of the General Department of Customs Sign a decision to revoke the decision to recognize priority transit enterprises

– Notification form No. 08/VBTBKPĐKCĐUT Appendix IV issued with Circular No. 42/2020/TT-BTC on conditions that enterprises no longer meet;

– Notification form No. 09/VBTBDĐUCĐUT Appendix IV issued with Circular No. 42/2020/TT-BTC on overcoming conditions that do not meet the priority regime.

– Documents proving that conditions that do not meet the priority regime have been overcome.