There will be more instruments to facilitate processing enterprises, exported production to do final accounts

Professional activities at Investment and Processing Customs Branch (Hanoi). Photo: N.Linh

Lack of enterprises’ information

This is information presented by Deputy Director of Customs Control and Supervision Department (General Department of Customs) Mr. Au Anh Tuan at the conference “summarize the work in 2016 and deploying tasks in 2017 of the General Department of Customs”. According to Mr. Tuan, the changes in recent years about the State management policy on Customs for this system have put the self-compliance of enterprises on the top. Enterprises are responsible for using in right purposes, implementing fully under management regimes, accounting, statistics, archive documents and presented to the Customs authorities when doing inspection. This provision fundamentally changed the management ways of Customs office but it also made the enterprises confuse when deploying.

Previously, the import-export unit of the company takes full responsibility for Customs declaration and liquidity reporting with the Customs authorities, so that a lot of information in the Customs declaration is not consistent with the production activities of enterprises such as materials codes, quota etc. When implementing new regulations, it doesn’t require to declare material codes and quota. However, in the administrative production management for processing activities, export production requires enterprises to do proper management according to their purpose on the Customs declaration, present all import-export activities on the record and accounting system. Therefore, the organizing for enterprises should be consistent in accordance with the new regulation, information about processing activities, production of exported goods in the accounting department, warehouse management, import-export and need to have an exchange and agreement. However, in fact, many building workshops, dissemination provisions of Customs, the majority of participants are import-export units involved, that led to difficulties when deploying from the enterprises site.

For the Customs authorities, with the information obtained through the professional systems and under provisions enterprises have to provide that has caused difficulties for Customs officials to monitor and analyze information about companies operating in processing and production of exported goods.

Sample of final account will be corrected

To improve the efficiency of the management, according to Mr Tuan, Deputy Director of Customs Control and Supervision Department (General Department of Customs), in the near future, they will review and supplement the provisions which are relevant to the legal system. According to the provisions of Article 56, Article 60 of Circular 38/2015/TT-BTC of the Ministry of Finance, the companies have processed operation, production of exported goods must inform Customs about production facilities in the first time (when there are changes, it would be reported back) and only lodging final account one time settlement reports/year for the Customs authorities. While information on the report of the settlement in the form of 15/BCQT submitted to Customs authorities is worth recording in the accounting books of materials, supplies, and products made it difficult for Customs authorities in the management process. Therefore, enterprises need to supplement the information provided for the Customs authorities to perform the management of Customs for this type. Ensure Customs authorities take responsibility to inspect, supervise raw materials, production and import and export of goods since imported goods, in the production process until the product is exported or substituted use change.

It is expected this content will be included in a Circular, amending and supplementing Circular No. 38/2015/TT-BTC with basic contents: Review and additional information about production facilities to ensure the requirements state industry production, production capacity in each sector, the production cycle, the main raw material usage. After DN notified through the system, the system of Customs authorities have assessed the automatic increase and decrease abnormal amount of goods exported compared with the production capacity, automatically warning the production cycle or no notice of commodities.

At the same time, increase the frequency of expected settlement report quarterly (4 times/year) and modify the content of the settlement report Form 15/BCQT oriented use accounting system, records of enterprises under provisions of accounting standards to ensure the principle of procedures for businesses and must not affect trade secrets, manufacturing enterprises.

To assist companies in communicating production facilities, reported the settlement with the Customs authorities, in the near future, the General Department of Customs also plans to build a system of information technology towards maximum processing automatically on the basis of internal management systems of companies have built; The software is provided free of charge to businesses or offering connectivity standard for enterprises to actively build systems accordingly. Also, check out the selection of firms reporting will be based on the principle of risk management by building the evaluation index compliance of enterprises processing activities, production of exported goods; build the index option checked violated when tested in enterprises with outsourcing activities, production of exported goods.

For Customs offices, information technology systems also support Customs officers tasked with the ability to access and analyze information from the announcement of the company, information systems support automated evaluation and compare it with other information to get to the analysis and evaluation of the operations of the company. Besides, Customs offices and solutions enhance skills training and professional for Customs officials to facilitate the inspection.