1. REGULATIONS ON INSPECTION OF PROCESSING AND PRODUCTION FACILITIES AND PROCESSING AND PRODUCTION CAPACITY
1.1. Test cases.jpg)
Organizations and individuals importing goods for the first time to process and produce goods for export
When detecting signs of identifying organizations or individuals, changing information about address, product line, scale, and production capacity but not notifying the customs authority
Organizations and individuals import goods to process for foreign traders but hire other organizations or individuals to reprocess the entire processing contract.
When detecting signs identifying organizations or individuals storing imported raw materials, components and exported products outside of locations notified to customs authorities
Other cases are checked on the basis of applying risk management.
1.2. Handle inspection results of processing and production facilities, processing and production capacity
In case there is no processing or production facility, organizations and individuals must pay all taxes and late payment interest from the date of registration of the import customs declaration to the date of actual tax payment and be fined for violations according to the law. regulations on the quantity of imported raw materials and supplies that are not eligible for tax incentives according to regulations
In cases where there are sufficient grounds to determine that an organization or individual imports raw materials, supplies, machinery, and equipment that exceeds production capacity or belongs to conditional business investment lines as prescribed by law, Organizations and individuals that cannot present a license or certificate of eligibility to do business or import raw materials, machinery and equipment that are not suitable for the production line have notified the customs authority. Allows organizations and individuals to explain and prove; In cases where organizations or individuals do not explain or explain or prove unreasonable, they will be handled according to regulations and carry out post-customs clearance inspection and specialized inspection.
2. Customs procedures for processed goods
Before doing Customs procedures for processed goods, producing goods for export, organizations and individuals notify the production facility to the customs authority.
– Organizations and individuals exporting and importing goods for processing and production of exported goods shall report on the settlement of management and use of raw materials, supplies, machinery, imported equipment and exported goods. password.
– The location for storing imported raw materials, supplies, machinery and equipment for processing and production of exported goods and exported products must be located in the production area of the organization or individual; In case of storage outside the production area, organizations and individuals must send a document to the customs authority for consideration and decision.
The Minister of Finance stipulates TCustoms customs procedures for processed goods, settlement reports for raw materials, supplies, machinery, and equipment exported and imported for processing and producing exported goods; Check production facilities, production capacity, use and inventory of raw materials, supplies, machinery and equipment.
3. Responsibilities of organizations and individuals importing goods for processing
Before carrying out import procedures for the first batch of raw materials, supplies, machinery and equipment to process and produce exported goods, organizations and individuals must submit them to the Customs Branch where they intend to carry out the procedures. Final settlement report of documents
Maintain contracts, processing contract appendices, norms for using raw materials and supplies for each product code, product design diagrams or production processes, and sample cupping diagrams (if any) at the organization. officials and individuals and present them when inspected by customs authorities according to the provisions of law.
Report on import - export - inventory settlement on the use of raw materials, supplies, machinery, equipment, and exported goods; Be responsible before the law for the accuracy of actual norms for export product production, settlement report data and the situation of using raw materials, supplies, machinery and equipment imported for processing, produce goods for export.
Provide complete records, vouchers and documents related to exported and imported goods, factories, machinery and equipment; Explain data and production processes related to the use and inventory of raw materials, supplies, machinery and equipment when inspected by customs authorities according to the provisions of law.
4. Frequently asked questions
4.1. When do I need to apply for a processing license?
According to the law, the processing party is not required to apply for a processing license from a competent authority in all cases, but only in the case of processing goods prescribed by law.
4.2. What is the process of carrying out customs procedures for processed goods?
Step 1: Notify the processing contract
Step 2: Declare norms
Step 3: Import raw materials
Step 4: Export finished products
Step 5: Liquidate the processing contract
4.3. Where to do customs procedures for processed goods?
For export procedures: For goods that are processed products: Organizations and individuals can choose to carry out procedures at a convenient Customs Branch.
For import procedures: For goods that are raw materials, supplies, machinery, and equipment imported for processing: Organizations and individuals are selected to carry out import procedures at the following Customs Branch:
– Customs Branch where the organization or individual has its headquarters or branch headquarters or production facility;
– Border Gate Customs Branch or Customs Branch Goods export and import ports are established inland;
– The Customs Branch manages processed goods under the Customs Department where the production facility is located or where the import border gate is located.
