VCN - HCM City Customs Department determined that there were 166 enterprises that met the conditions for customs inspection and supervision following the provisions of Clause 10, Article 1 of Decree 18/2021/ND-CP; 14 enterprises have suspended operations.
|Enterprise operates at Tan Thuan Export Processing Zone, HCM City. Photo: TTXVN|
HCM City Customs Department is managing more than 180 export processing enterprises in Linh Trung export processing zone and Tan Thuan export processing zone.
Up to now, export processing enterprises have resumed operations and are gradually completing the conditions to meet the requirements of Article 28a of Decree 134/2016/ND-CP.
According to HCM City Customs Department, the provisions of Clause 10, Article 1 of Decree No. 18/2021/ND-CP supplementing Article 28a on conditions for customs inspection and supervision and application of tax policies to export processing enterprises as a non-tariff zone. For export processing enterprises that have been granted investment registration certificates before the effective date of Decree 18/2001/ND-CP (April 25, 2021) and are operating, export processing enterprises must complete the conditions for customs inspection and supervision as prescribed within a maximum period of no more than a year from the effective date of Decree 18/2017/ND-CP.
However, if the time limit is over a year since the effective date of Decree 18/2021/ND-CP and the export processing enterprise fails to notify or fails to satisfy the conditions for customs inspection and supervision as prescribed, they will not be subject to tax policies for non-tariff zones.
Previously, HCM City Customs Department issued a document to deploy and notify export processing enterprises. To facilitate enterprises that are eligible for tax policies to non-tariff zones as prescribed, HCM City Customs Department has also sent a request to the Export Processing and Industrial Zones Authority, HCM City Hi-Tech Park Authority to coordinate and support in communication and urges export processing enterprises to implement the conditions for customs inspection and supervision as prescribed in order to apply the tax policy for non-tariff zones.
By Lê Thu/Thanh Thuy