Procedures for inspecting and certifying the satisfaction of customs inspection and supervision conditions for export processing enterprises and investors implementing investment projects in registration of export processing enterprises

b) Authority or competent person authorized or decentralized to implement (if any): No

c) CHey Directly implementing administrative procedures: Customs Branch.

d) Coordinating agency (if any): Investment registration agency.

– 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 investment registration agency shall send a document to seek opinions from the competent customs agency on the ability to meet the conditions for customs inspection and supervision as prescribed in Clause 1, Article 30 of 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 amending, supplementing and replacing (if any) and regulations in Decree No. 18/2021/ND-CP.

Step 3: The customs authority confirms the ability to meet customs inspection and supervision conditions.

01 commitment on the ability to meet the conditions for customs inspection and supervision specified in Clause 1, Article 28 a of Decree No. 18/2021/ND-CP according to Form No. 24 Appendix VII Decree No. 18/2021/ND-CP (01 original copy) enclosed with the application for issuance of Investment Registration Certificate (if any) or application for written confirmation from the competent investment registration agency in case issuance is not required. Investment registration certificate.

 (ii) In case the investor requests issuance or adjustment of the Investment Registration Certificate (if any) or written confirmation from the competent investment registration agency in case the issuance of the Registration Certificate is not required, Sign investment to implement expansion investment project:

01 commitment on the ability to meet the conditions for customs inspection and supervision specified in Clause 1, Article 28a of Decree No. 18/2021/ND-CP according to Form No. 24 Appendix VII Issued together with Decree No. 18/2021/ND-CP for expanded investment projects for the investment registration agency (01 original copy) with application dossier for issuance and adjustment of Investment Registration Certificate investment (if any) or application for written confirmation from the competent investment registration agency in case the issuance of an Investment Registration Certificate is not required.

 (iii) In case of registering conversion from an enterprise that is not an export processing enterprise to an export processing enterprise:

Based on the investor's request, the investment registration agency shall issue a document to seek opinions from the competent customs authority on the ability to meet the conditions for customs inspection and supervision as prescribed in Clause 1, Article 1. 30 Decree No. 82/2018/ND-CP and documents amending, supplementing, replacing (if any) and regulations in Decree No. 18/2021/ND-CP.