Avoiding checking the same enterprise many times for the same reason

The statement of the enterprise

It was directed by the Deputy Director General of the General Department of Customs Nguyen Ngoc Anh at the meeting to implement inspection of the statement of using materials, materials processing and producing export goods.

According to the Deputy Director General Nguyen Ngoc Anh, checking the statement of using materials, materials processing,producing exported goods is a normal operation carried out at the end of each fiscal year as stipulated in the Customs Law, Decree No.08/2015/ND-CP and Circular No.38/2015/TT-BTC. The post clearance audit activity to assess the conformity with processing activities and producing export goods is implemented within 5 years (from the first time checking). Therefore, units need to make suitable plans for examination to avoid overlap, and ensure that the same enterprise has not been checked by many units for the same content.

The Deputy Director General has required the Customs Control and Supervision Department to build an inspection process on the statement of using materials, materials processing, producing export goods, which defines a specific test and the units responsible for implementing the examination (the cases must be transferred post clearance audit and inspection), and define the output target of the inspection on the statement.

The provisions of Article 59 of Circular 38/2015/TT-BTC are to be researched on inspection of the use and inventory of material/supplies, machinery, equipment and exported goods to propose on amending and supplementing or guiding procedure to suit the real management activities.