Customs dialogue with Tan Thuan Export processing zone

Scene of the dialogue. Photo: T.H

Answer many specific problems

According to Mr. Nguyen Anh Tuan, Manager of Tan Thuan Export Processing Zone Customs Branch said that, Tan Thuan Export Processing Zone has 151 enterprises from 19 countries and territories that are operating in various industries.

In addition, there are tens of industrial and service enterprises operating in export processing zones. In general, enterprises operate in compliance with customs regulations. In that, 127 enterprises have to submit the final settlement report to the customs office.

At the conference, Tan Thuan Customs Branch answered many questions related to the specific type of export processing enterprises on forwarding excess raw materials; classifying enterprises based on risk management criteria; Technical documents when importing old machinery from China; Liquidation of surplus raw materials ...

Vina mold & metal products Co., Ltd., raised a question: When importing old machinery of export processing enterprises, at the time of importing they did not carry out the inspection of the remaining quality of machinery and equipment, so did they have to do inspection before liquidating or selling? Answering this problem, representatives of Tan Thuan Export Processing Zone Customs Branch, said that domestic enterprises purchased from export processing enterprises are not regulated by Circular 23, so enterprise who sell or liquidated the machine normally and do not need to implement the inspection.

Also, customs authority answered a question from SHS company about waste disposal and leather waste, leaders and representatives of Tan Thuan Export Processing Zone Customs Branch said the general principle is that all raw materials and machine which are excess and under the ownership of enterprises, the enterprise is allowed liquidation. In many cases, enterprises handle problems by the way of determining as scrap, hence they do not make dossiers and report to the customs authorities. So when inspecting, the customs authorities have no grounds to determine excess waste for enterprises. As a result, the enterprise would be guilty of breach in the use of raw materials and auxiliary materials, and subjected to violations.

At the conference, the customs authorities noted and instructed enterprises about some problems related to the liquidation of refrigerated products and imported computers must comply with the policy of goods, if the cost of destruction is very expensive...

Pay attention to on spot imported and exported goods

According to Tan Thuan's Tan Thuan export-processing zone Customs Branch, the typical characteristics of export processing enterprises are many on-spot export declarations. At present, the export and import declarations made at the Branch account for 60% of the total customs declarations. However, in practice, the errors by enterprises in the implementation of this type are still common.

The mistakes are about declaring incorrect information of customs declaration, such as type code, error of bill of lading, symbol and code of packing goods, payment method ... In particular, enterprises do not declare or misrepresent the internal management number of the on spot import and export declarations leading to many declarations being unable to be certified by the system through the monitoring area.

In order to solve this problem, the customs authority has arranged many customs officials to review regularly and make statistics of declarations in order to give enterprises supplementary information. This is time consuming for the Customs authorities as well as businesses.

In addition, the situation of enterprises registering on spot import and export declaration that is not within the prescribed time of within 15 working days, leading to the on-spot export declarations being suspended on the system, not certified by the system through the monitoring area. With this violation, enterprises will be punished for administrative violations of customs field and seriously affecting enterprises.

Regarding the situation of using raw materials, some enterprises do not comply with the regulations on management and use of raw materials, machinery and equipment imported to put into processing for export products, and this leads to raising a large amount of tax arrears when the customs authorities perform post-clearance audit.

Moreover, enterprises that have not implemented properly the order of liquidation, do not carry out liquidation procedures, and change the purpose of use, intentional or unintentional sale to inland, also leads to tax arrears and sanctioned violations in the field of customs.

In order to limit the above errors, Tan Thuan EPZ Customs Branch recommends leaders of enterprises to pay attention, guide and direct units which implement customs declaration to make correct declarations as stipulated in the guidance criteria in Circular No. 38/2015 / TT-BTC, avoiding many false declarations leading to many additional declarations or cancellation of many declarations. Particularly, for on-spot export declarations, enterprises must open their on spot declarations within 15 days after the goods are cleared for export and after the goods are delivered.

Regarding the final settlement report of the export processing enterprises, through monitoring, the customs authorities said that there are some cases which have not paid too much attention to the development and management of the norms under Article 55 of Circular 38. At present, most of them set up their usage norms, not actual norms; The monitoring and management of the liquidation dossiers of machinery, equipment and raw materials are not considered yet; The connection between the accounting department - import & export department - inventory of the enterprises is not tight and uniform ... Customs authorities have handed over authority to enterprises in the development and management of norms, and enterprises should pay attention to the correct and proper implementation of their rights.

Customs authorities also warned that when receiving to process for domestic enterprises, before processing, domestic companies must submit notice of processing contracts, not notice of production facilities, is a confusion by a number of enterprises.

Domestic enterprises shall submit reports on final settlement of the situation on the use of raw materials, machinery and equipment after contract termination. Export processing companies are not requested to submit a statement on this activity.