Procedures for actual inspection of customs inspection and supervision conditions for export processing enterprises (including enterprises with new investment projects and expansion investment projects)

– Law on Export Tax and Import Tax No. 107/2016/QH13;

- Decree No 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.

– Decree No. 82/2018/ND-CP dated May 22, 2018 of the Government regulating the management of industrial parks and economic zones and documents amending, supplementing and replacing (if any).

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government stipulating details and measures to implement the Customs Law and customs procedures, inspection, supervision, customs control and documents. amendments, supplements, replacements (if any).

– Clause 10, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.

  Step 2: CThe Customs Department that manages the export processing enterprise completes the inspection of compliance with customs inspection and supervision conditions and sends a written confirmation to the export processing enterprise on whether or not the conditions are met. customs inspection and supervision. In case an export processing enterprise receives a written confirmation that it does not meet the conditions for customs inspection and supervision, the enterprise will continue to complete the conditions for customs inspection and supervision as prescribed but within no more than 01 year. from the date the Customs Branch where the export processing enterprise manages the first written confirmation.

  Step 3: When the export processing enterprise has completed the prescribed customs inspection and supervision conditions, the enterprise continues to send a document to the Customs Branch where the export processing enterprise is managed, requesting the Customs Branch where the enterprise is managed. export processing re-checks customs inspection and supervision conditions according to regulations. Export processing enterprises are allowed to complete the conditions for customs inspection and supervision according to regulations multiple times but no more than 01 year from the date the Customs Branch where the export processing enterprise manages issues the first written confirmation. .

  Step 4: The Customs Branch where the export processing enterprise is managed is responsible for completing the re-inspection of compliance with customs inspection and supervision conditions and sending a document to the export processing enterprise regarding compliance or non-compliance. Customs inspection and supervision conditions according to regulations.