New instructions related to submission of finalization report
Customs operation at Investment/ Processing Customs Branch. Photo: N.L |
Accordingly, the provincial and municipal customs departments shall direct the customs branches to clearly instruct export processing enterprises as follows: when importing tools and instruments, they shall declare regime code A12 –import for production business, when importing raw materials and supplies (including consumable supplies) shall declare regime code E11-import raw materials of foreign export processing enterprises, E15–importing raw materials for domestic export processing enterprises and are not required to make a finalization report for tools and instruments; are required to make a finalization report for imported raw material and supplies in accordance with provisions.
Export processing enterprises are responsible for determining whether imported goods are tools, instruments or consumable supplies, and monitor, archive documents related to the use of these goods in accordance with provisions of the law in the accounting system of the Ministry of Finance.
Regarding the making of a finalization report, the General Department of Vietnam Customs will have a direct working session at an enterprise (an AEO) to evaluate the implementation of finalization report, assess the actual norm and synthesize data for making the finalization report and survey the production lines of goods.
Finalization of financial policy: Need to put in relationship with the 3 pillars of growth VCN- Following the success of the Financial Forum in 2017, today, September 20, the Ministry of Finance ... |
According to provisions in Clause 1 Article 60 of Circular 38/2015/TT-BTC amended and supplemented at Clause 39 Article of Circular 39/2018/TT-BTC, the period for summitting a finalization report of regime of processing and production for export is 31st March 2019.
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