Procedures for physical inspection of conditions for customs inspection and supervision for export processing enterprises that have been granted an investment registration certificate, an adjusted investment registration certificate (if any) or a document of the competent authority. competent investment registration authority in case it is not required to issue an Investment Registration Certificate before the effective date of Decree No. 18/2021/ND-CP and is in the process of operation, including: all export processing enterprises have been certified by the customs authority on the conditions for customs inspection and supervision before the effective date of Decree No. 18/2021/ND-CP

– 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 (hereinafter referred to as Decree No. 82/2018/ND-CP) and documents amendments, supplements, replacements (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: The Customs Branch where the export processing enterprise is managed completes the inspection of compliance with customs inspection and supervision conditions according to regulations and sends a written confirmation to the export processing enterprise regarding satisfaction or non-compliance. Meet the conditions for customs inspection and supervision according to regulations. 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 specified in Clause 1, Article 28a of the Decree. Decree No. 18/2021/ND-CP but no more than 01 year from the effective date of Decree No. 18/2021/ND-CP.

  Step 3: When the export processing enterprise has completed the conditions for customs inspection and supervision according to regulations, the enterprise continues to send a document to the Customs Sub-Department where the export processing enterprise is managed, requesting the Customs Sub-Department where the export processing enterprise is managed. Export processing enterprises re-check customs inspection and supervision conditions according to regulations.

  Step 4: The Customs Branch where the export processing enterprise is managed is responsible for completing the re-inspection of meeting the conditions for customs inspection and supervision and sending a document to the export processing enterprise on whether or not it meets the requirements. Customs inspection and supervision conditions according to regulations.