Binh Phuoc Customs removes shortcomings for border gate enterprises

	Remove the obstacles for the vehicle importing, manufacturing and assembling enterprises
	The Deputy Director General of Vietnam Customs shall directly remove enterprises' problems
	Binh Phuoc: Seized nearly 120,000 packs of smuggled cigarettes

Chon Thanh Customs Branch signed a cooperation agreement to support enterprises at the conference. Photo: Nguyen Hue

Reflecting on difficulties in the implementation of the on-site export procedures, Yakjin Intertek Company said that currently the company did not have the system to monitor these declarations, thus many declarations were suspended because its partners did not open equivalent on-site import declarations, causing difficulties for enterprises in carrying out final settlement procedures for the quantity of on-site exported products.

For the above shortcomings of the company, Chon Thanh Customs Branch said that currently, on-site export declarations were only supervised in the internal system of the Customs authority. However, in order to support enterprises in reducing difficulties, every month the Customs branch will monitor these declarations in the system and will inform the declarations that were still suspended to enterprises and request enterprises to complete Customs procedures for equivalent on-site import declarations in accordance with regulations.

Over the past time, many enterprises have been faced with this problem, thus Chon Thanh Customs Branch noted that for on-site export declarations, enterprises must monitor these declarations until their partners had completed Customs procedures for on-site import declarations, not just monitor from the opening of the declaration until Customs clearance.

For complaints from some enterprises on the separation of bill of lading to open declarations for bill of ladings with many various regimes, Chon Thanh Customs Branch guided that enterprises must contact with shipping lines to separate a bill of lading, because according to the current regulations, a bill of lading is only permitted to be opened for one declaration.

Regarding the questions from some enterprises on tax exemption for imported raw material for export production which are re-processed into semi-finished products, Chon Thanh Customs Branch said that as per provisions in Decree 134/2016/ND-CP, enterprises importing raw materials for export production must produce and store these raw materials in production facilities which were notified to the Customs authority. For the raw materials that are re-processed, they are not subject to tax exemption. However, because this provision causes difficulties for many enterprises, thus Binh Phuoc Customs Department has proposed the GDVC to handle.

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Currently, the Import and Export Duty Department (under the GDVC) has also recognized this shortcoming to propose the competent agencies to consider amending and supplementing Decree No. 134/2016/ND-CP in line with the reality of enterprises. And the draft amending Decree 134/2016/ND-CP has also revised the above content to facilitate enterprises. However, until the revised Decree 134 takes effects, enterprises shall comply with the provisions in this Decree.

Freewell (Vietnam) Co., Ltd, asked that whether the Terminal Handling Charges (THC), CIC/EIS, D/O and Cleaning Container Fee are added to taxable value for imported goods or not?

Regarding THC, Chon Thanh Customs Branch said that, according to Circular 39/2015/TT-BTC, the additions when determining the taxable value for imported goods is transport fees and other fees related to the transport of goods to the first entry border gate, excluding loading and unloading fees of goods from the means of transport to the first entry border gate. Thereby, THC in Vietnam means that the loading and unloading fees, which are separated out of international transport fees or the payable price of goods, shall not be added to taxable value for imported goods.

If the loading and unloading fees of goods from the means of transport to the first entry border gate have been included in the international transportation fees or the actual paid price or payable price of goods, they will be excluded out of the Customs value of those imported goods if meeting conditions as follows: these fees are objective and quantifiable data; match with relevant legal documents and available at the time of valuation; have been included in the actual paid price or payable price in accordance with the provisions of Vietnamese Accounting Law.

The loading and unloading fees of goods from the means of transport to the first entry border gate have been included in international transport fees or actual paid price or payable price of goods but do not meet the above 3 conditions, they will not be excluded out of the Customs value of those imported goods.

For CIC/EIS, D/O, container cleaning fee, according to the above-mentioned regulations, the transportation fee and fees related to the transportation of goods to the first entry border gate are the additions to the taxable value (excluding the fees of loading, unloading of goods from the means of transport to the first entry border gate). Thus, CIC/EIS, D/O, Container Cleaning Fees related to the transportation of imported goods and meeting the conditions to be added to the Customs value are considered additions to Customs value for imported goods.

In order to fully declare all fees related to the transportation for imported goods to the first entry border gate (which must be added to the taxable value), enterprises are requested to review and make additional declaration as prescribed for cases of incomplete declaration.

Also, Chon Thanh Customs Branch answered questions related to final settlement procedures, transfer of redundant raw materials, change of use purpose of goods for export production and destruction of scraps and etc.

Mr. Nguyen Tri Tam, Director of Binh Phuoc Customs Department proposed that in the implementation of carrying out Customs procedures and policies in the Department, if enterprises face shortcomings, they need to contact with the Customs authority to be promptly instructed and supported. The Binh Phuoc Customs Department committed that it would devote and accompany with enterprises to support them to expand production and develop scale and business investment in the province.