Binh Duong Customs holds dialogues to remove difficulties for South Korean businesses

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Representatives of Binh Duong Customs Department answered questions from businesses at the conference. Photo: T.D

Speaking at the conference, Deputy Director of Binh Duong Customs Department Nguyen Thanh Binh said that the unit is carrying out procedures for over 400 South Korean enterprises.

Most of them have complied well with the provisions of the law. South Korean enterprises have cooperated well with Customs in customs clearance, making many important contributions to the completion of tasks of Binh Duong Customs Department. Many enterprises are increasingly developing and expanding their investment projects, promoting local economic development.

In order to further support South Korean investors to better understand new policies and laws related to import and export activities, within the framework of the conference, Binh Duong Customs disseminated the regulations on import and export activities, labeling, origin of goods, om-the-spot import and export, and removed problems in the field of import and export tax, as well as warned the business community of violations discovered through the post-clearance audit.

At the conference, Binh Duong Customs Department answered nearly 20 questions related to export processing and production and on-the-spot import and export of recycled plastic materials, commodity codes, and tax refunds.

A Representative of HHH Vietnam Company Limited raises questions at the conference

Specifically, regarding the questions of YME VINA Co., Ltd. about importing recycled plastic products, Binh Duong Customs said, based on Decision 13/2023/QD-TTg of the Prime Minister promulgating a list of scrap permitted for import from abroad as raw production materials.

The Customs also noted that the enterprise needs to clearly determine that recycled plastic beads which are recycled from single-element scrap or waste are considered as scrap. Plastic beads recycled from various materials are not considered scrap and are not on the list of scrap allowed to be imported.

Regarding the question of an enterprise paying import tax on raw materials according to type A12 for imported products for production, but because the imported products do not meet the quality requirements, they must be re-exported and returned to foreign partners, a representative of Binh Duong Customs said that when re-exporting and returning the imported products to foreign customers, enterprises will be refunded the paid import tax corresponding to the quantity of re-exported goods as prescribed in Article 34 of Decree No. 134/2016/ND-CP, amended and supplemented in Decree No. 18/2021/ND-CP. However, when importing products to make up for the returned goods that do not meet the original quality, enterprises must pay all import taxes, VAT and other taxes (if any) according to regulations.

Responding to questions on taking samples to determine HS codes for goods imported many times, the customs said according to the provisions of Article 24 of Circular No. 38/2015/TT-BTC as amended and supplemented in Circular No. 39/2018/TT-BTC in case where it is impossible to accurately determine the product name and code, customs officers and customs declarants shall take samples for analysis and assessment.

Binh Duong Customs Department also noted businesses about tax refund procedures according to the provisions of Clause 3, Article 36 of Decree No. 134/2016/ND-CP. Accordingly, taxpayers are responsible for making an accurate and truthful declaration on the customs declaration about exported products manufactured from previously imported goods. In case the enterprise does not make this declaration, it will not be eligible for tax refund.

For declarations with insufficient information according to regulations, enterprises shall make additional declarations before tax refund under the guidance in Official Dispatch No. 5644/TCHQ-TXNK dated December 23, 2022 of the General Department of Customs. For declarations arising after December 23, 2022, enterprises fully declare all information.

ENS FOAM Co., Ltd raised a question that said that the enterprise does not have the legal capacity to determine whether a foreign enterprise (company A) is owned by a foreign trader without a presence in Vietnam or not. Meanwhile, upon customs clearance, the company must make a written commitment that the company A is owned by a foreign trader without a presence in Vietnam. This makes it difficult for businesses.

The representative of Binh Duong Customs Department said that according to point 1 of Official Dispatch No. 4357/TCHQ-GSQL dated October 17, 2022 of the General Department of Customs, the customs declarant is responsible under the law for the authenticity of the declared contents and submitted documents as prescribed at Point c, Clause 2, Article 18 of the Law on Customs. Therefore, enterprises do not have to make a written commitment that the purchasing partner is "foreign traders without a presence in Vietnam" but must be responsible before the law for the declared contents and submitted documents, including the determination of conditions to carry out on-the-spot export and import procedures as prescribed at point c, clause 1, Article 35 of Decree No. 08/2015/ND-CP.

Answering the question of HANSUNG Vietnam Co., Ltd. about not opening export declarations on the spot for the company for the reason that customers and buyers must be present in Vietnam, the representative of Binh Duong Customs Department was very sympathized with the company about the difficulties in applying regulations to current import and export procedures. Regarding these difficulties, Binh Duong Customs has sent official reports and suggestions to the Customs Control and Supervision Department, the General Department of Customs and the unit is still waiting for guiding documents.

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The Ministry of Finance is currently submitting to the Government for promulgation a Decree amending and supplementing a number of articles of Decree No. 08/2015/ND-CP to remove obstacles and inadequacies and create favorable conditions for on-the-spot import-export activities.