HCM City Customs: Answer many problems from Decree 59 and Circular 39 for processing enterprises

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The leaders of the Processing and Management Customs Branch are committed to creating favorable conditions for enterprises. Photo: T.H

Mr. Le Dinh Thuat, the Processing and Management Customs Branch said that many new documents related to import-export activities came into force. Thus, the Customs Branch has implemented specific guidance for businesses. With the specific type of processing, export production, the new documents had many regulations to create favorable conditions for businesses. At this meeting, the Customs authorities guided and solved problems to facilitate enterprises in the implementation.

Detailed guidance on the new contents stipulated in Decree 59/2018 / ND-CP and Circular 39/2018 / TT-BTC related to outsourcing, the representative of the Processing and Management Customs Branch said that the contents of additional declaration and Customs declaration were very specific in Circular 39, so enterprises need to study carefully to avoid unnecessary errors. In particular, enterprises should pay attention to norms and reports on finalization when implementing processing and production contracts.

There are many new points for exported and imported goods on the spot. Accordingly, for cases of goods traded between domestic enterprises and export processing enterprises in non-tariff areas, Customs declarants shall use added value invoices or sale invoices instead of commercial invoices.

Answering problems of a number of enterprises on the identification code for exported goods, Mr. Le Van Trien, the Deputy Head of Management and Supervision Division under the HCM City Customs Department said that for normal export form, enterprises should declare the identification code because Customs is currently deploying an automated Customs management system at seaports, which will soon be deployed at the airport gate, express delivery to identify exported goods for the management, Customs clearance of goods on the automatic system.

The problem of the Thai Hoa Shoe Company on whether to notify the outsourcing contract to the Customs officers after announcing the processing contract or not, Mr. Phan Tan Hong, the Deputy Head of the Processing and Management Customs Branch said that according to Point 2, Clause 36, Article 1 of Circular 39, any change in the performance of a processing contract must be notified to the Customs office. Thus, enterprises must additionally append annexes to processing contracts when they arise.

The representative of Huu Nghi Company mentions the problems at the conference. Photo: T.H.

Ban Tay Viet Trading and Manufacturing Co., Ltd., said that it signed an appendix of the outsourcing contract to increase the quantity of raw materials on the processing contract. On the accessories section of VNACCS software, there are no additional criteria to declare.

Answering the question of the company, Mr. Phan Tan Hong, the Deputy Head of Management and Supervision Division explained: VNACCS system does not accept the increase in the number of declared raw code. In the case where the company signs an addendum to the processing contract with the counterparty on the increase of the quantity of raw materials on the processing contract, the notice of the processing addendum shall be made according to the provisions at Point 2, Clause 36, Article 1 of Circular 39/2018 / TT-BTC dated 20 April 2018. (The system only accepts for new code).

Regarding problems of the enterprise's expiry of the processing contract without the excess of raw materials, Mr. Phan Tan Hong said that according to Clause 42, Article 1 of Circular 39/2018 / TT-BTC dated 20 April 2018, amending and supplementing Clause 1, Article 64 of Circular 38/2015 / TT-BTC dated 25 March 2015 of the Ministry of Finance stipulating: "30 days at the latest from the date of the processing contract expiring or effective, organizations and individuals shall have to complete the procedures for handling surplus raw materials, scraps, faulty products, machinery and equipment as well as processed products according to the provisions of Clause 2.

Therefore, the company does not have to carry out procedures to notify the plan to solve surplus raw materials and supplies; used machinery and equipment; scraps and defects according to Form 17 / XL-HDGC / GSQL as before.

In response to concerns of Huu Nghi Garment Company on waste consumption norms, Mr. Phan Tan Hong the Processing and Management Customs Branch said that according to Circular 39, for the consumption of processed goods, the Customs agency shall check the actual consumption norms based on the settlement reports of enterprises. Within 30 days after the expiration of the processing contract, the enterprise must notify the Customs office of the forms of consuming raw materials and auxiliary materials so that the Customs offices have basis for inspections.

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At the meeting, representatives of the competent divisions of the HCM City Customs Department also solved problems related to monitoring and import tax. At the same time, some difficulties related to tax policies were reported to the General Department of Vietnam Customs at the meeting with the Ho Chi Minh City Customs Department.