Processed goods for export concealed in rags, old clothes

	Tax policy for processed goods for export production when re-importing
	Modernize the management of processed goods, export production and export processing enterprises
	Importers are entitled to tax refund when re-exporting unprocessed or processed goods

The export shipment has many suspicious signs.

Deputy Director of Xa Mat Border Gate Customs Branch Nguyen Nam Hong Son said, implementing Coordination Plan No. 1048/KHPH-HQCT-HQXM dated July 4, 2023 between Chon Thanh Customs Branch, Binh Phuoc Customs Department and Xa Mat Border Gate Customs Branch, Tay Ninh Customs Department on providing information, inspection, supervision and control of businesses that provide outsourcing service to foreign traders, the customs branch monitored and discovered the suspicion that Y.S Company exported goods that were not as declared to the Customs in terms of quantity, type of processed products.

Xa Mat Border Gate Customs inspects the goods.

On October 21, 2023, the Director of Xa Mat Border Gate Customs Branch temporarily stopped customs clearance through the Customs supervision area for physical inspection of shipments loaded in one container under the export customs declarations of Y.S Company, opened at Chon Thanh Customs Branch (Binh Phuoc Customs Department), to export 121,000 products belonging to 113 streams of processed goods for export.

The shipment belongs to three customs declarations opened at Chon Thanh Customs Branch, Binh Phuoc.

Results of physical inspection of the goods showed that the shipment included 1,986 kg of rags and 97,534 clothes of all kinds. It is worth mentioning that all goods show signs of defective inventory, are dirty, have many different types, are not uniform, are not finished products, or are not packaged as declared on the customs declarations.

Comparing the declared contents on the three customs declarations, all of the actually exported goods were wrong in quantity and type (not finished products or not packaged as declared on the export declaration of export processing type).

The goods show signs of defective inventory for many years, are dirty, of many different types...

Working with the Customs agency, the legal representative of Y.S Company said that the company has stopped operating for eight months and currently the factory only has 5 people working to complete the remaining dissolution procedures.

On November 7, 2023, Xa Mat Border Gate Customs Branch carried out procedures to transfer all documents and infirming goods of Y.S Company to Chon Thanh Customs Branch for settlement.