Businesses pay close attention to the new Customs policy

	Vietnam’s tax equity report 2017 announced
	Minister Dinh Tien Dung: Need for sharing and consensus in the development of financial policy
	Should not loosen monetary policy

Many enterprises participated in policy dissemination conference at Vinh Phuc Customs Branch. Photo: N.Linh

Many new points that enterprises should note

In the framework of the conference, enterprises have disseminated important new points in Decree No. 59/2018 / ND-CP amending and supplementing a number of articles of Decree No. 08/2018 / ND-CP and Circular 39/2018 / TT-BTC amending and supplementing Circular 38/2015 / TT-BTC.

The issues to note in these two documents are also emphasized by the organizers. For example, the Decree No. 59/2018 / ND-CP amending and supplementing a number of articles of Decree 08/2015 / ND-CP adjusted many important provisions related to the basic issues such as the issues on Customs procedures for goods in transit or transhipped goods; issues on Customs inspection and valuation; issues on Customs procedures for transport means on exit or entry; issues related to anti-smuggling and some Customs procedures related to other imported and exported goods, issues on the place of Customs procedures for exported and imported goods through the transfer service, express delivery and postage.

Regarding Circular No. 39/2018 / TT-BTC, many regulations on Customs procedures, Customs inspection and supervision; import and export tax have been informed by the organizers.

For example, on Customs dossiers, Circular No. 39/2018 / TT-BTC stipulates that the method of filing e-customs dossiers will become the main method of filing Customs dossiers. The customs dossier will be submitted electronically (scanned with digital signature) at the time of registration of the Customs declaration.

As a result, the Customs declarant does not need to prepare the Customs file in the form of a paper and bring it to the Customs office for filing. The new regulations also distinguish in detail Customs dossiers which the Customs declarants shall have to submit to the Customs offices when carrying out the customs procedures, with the Customs dossiers which the Customs declarants must keep at the Customs declarants' offices for presentation when Customs offices conduct inspections and examination.

In order to ensure consistency in the declaration and further electronification of the implementation of e-Customs procedures, in addition to the customs declaration principles stipulated in Article 19 of Circular No. 38/2015 / TT-BTC, the Circular No. 39/2018 / TT-BTC supplemented some new principles related to Customs declaration.

The addition of Customs declaration, change of Customs declarations and change of use purpose also contain many new regulations. For example, additional filing procedures are done entirely through the system, without submitting a proposal in the form of a paper as before.

The registration, division of declarations and processing of declarations, management and supervision of exported and imported goods; manufacturing and processing of goods are also amended and supplemented in Circular 39/2018 / TT-BTC.

In addition, in Circular 39/2018 / TT-BTC, many regulations related to export and import tax and tax management for exported and imported goods have been amended and supplemented as follows: valuation of Customs; the procedures for receiving and processing tax refund dossiers, tax collection; procedures for handling taxpayers, late payment and overpaid fines

Solve many problems

At the conference, the problems of enterprises were answered by the representative of the Department of Customs Supervision and Management. For example, a business asked that in the case of external storage, should it declare Customs, and how to process raw material inventory for export production?

In response to this issue, the representative of the Customs Supervision and Management Department said that if the company leases warehouses to store raw materials outside production establishments, before putting raw materials in these warehouses, the organization or individual must notify the location of the storage to the Customs through the system. This is clearly defined in Clause 36, Article 1 of Circular No. 39/2018 / TT-BTC (this Clause is amended and supplemented under Article 56 of Circular No. 38/2015 / TT-BTC).

For raw material inventories, Circular 39/2018 / TT-BTC clearly stipulates responsibilities of Customs offices when inspecting the use and stock of raw materials, materials, machinery and equipment, thereby determines the error of the new business, which reduces the negative or positive difference without plausible reasons.

In addition, an enterprise also asked questions related to the connection information export situation, import raw materials, processing materials, export production through the system with the Customs office.

In response to the question of the enterprise, the representative of the Customs Supervision and Management Department said that when enterprises choose to connect data with the customs authorities under Clause 39, Article 1 of Circular No. 39/208 / TT-BTC amending Article 60 of Circular 38/2015 / TT-BTC, enterprises will be supported by the Customs to standardize data. The data connection is based on the needs of enterprises and IT systems of enterprises. When connecting, such enterprises will not have to submit the settlement report to the Customs.

Amending Decree 134/2016/ND-CP: Amending regulation on tax exemptions for gifts, presents and letters of guarantee VCN- To clarify the policy and to facilitate the implementation of tax exemptions for gifts, presents, guarantee ...

In addition to the above issues, the questions of enterprises on other procedures such as import and export procedures, amendment or supplementation after the distribution were also explained by the representatives.