What is an export processing enterprise?


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1. Order of execution:

The process of customs procedures for export processing enterprises is similar to the basic process of customs procedures for export and import goods. In addition, for this type, the following procedures must also be performed:

1.1. Building realistic norms for processing and manufacturing export goods

1.1.1. Actual norms for processing and manufacturing products for export include:

a) Raw material usage norm is the amount of raw materials needed and actually used to produce a product unit;

b) The norm of consumables is the actual quantity of consumables for the production of a product unit;

c) The loss rate of raw materials or supplies is the actual loss of raw materials or supplies, including the natural loss, the loss caused by the formation of scraps and discarded products, calculated as a percentage of the actual norm. production or compared with the norm of raw materials or the norm of consumables. In case the amount of scrap and discarded products has been included in the usage norm or the norm of consumables, it shall not be included in the loss rate of raw materials or supplies.

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The norm of raw materials, the norm of consumables and the loss rate of raw materials and supplies shall be kept at the enterprise and presented when the customs authority inspects or requests an explanation on the calculation of the norm and ratio. loss of raw materials and supplies.

1.1.2. The norm for separating ingredients from starting materials is the amount of component materials used to produce an export product that is separated from a starting material.

1.1.3. Before carrying out production, organizations and individuals must establish usage norms and expected loss rates for each product code. During the production process, if there is a change, the actual norm must be rebuilt, and documents and documents related to the norm change must be kept.

1.1.4. The legal representative of the organization or individual is responsible for the accuracy of usage norms, consumption norms, wastage rates and the use of norms for the correct purposes of processing and manufacturing goods. export; Violations will be handled in accordance with law.

1.2. Inspect facilities for processing and manufacturing exported goods; processing and production capacity

1.2.1. Cases of inspection of processing and manufacturing establishments for export goods; processing and production capacity:

a) Organizations and individuals perform processing contracts for the first time;

b) The case specified at Point b, Clause 1, Article 39 of Decree No. 08/2015/ND-CP, specifically: “b) When detecting signs indicating that organizations or individuals do not have production facilities or import raw materials and supplies, the increase or decrease in production capacity is abnormal.

1.2.2. Inspection procedures

a) The inspection decision made according to form No. 13/KTCSSX/GSQL in Appendix V issued with Circular 38/2015/TT-BTC shall be sent directly or by registered mail or fax to the customs declarant within 03 days. working from the date of signing and at least 05 working days before conducting the inspection;

b) The inspection shall be carried out after 05 working days from the date of issuance of the inspection decision. The time limit for inspection shall not exceed 5 working days.

1.2.3. test content

a) Check the address of the processing and production establishment: check the address of the processing and production establishment stated in the written notice of the processing or production establishment or in the business registration certificate;

b) Inspection of workshops, machinery and equipment:

b.1) Examine documents evidencing the lawful use right of workshops and production premises; warehouses and storage yards for raw materials, supplies, machinery and equipment;

b.2) Check the legal ownership or use rights to machinery and equipment, the quantity of machinery, equipment and production lines currently available at the processing and production establishment; check the operating status and capacity of machines and equipment.

When conducting the inspection, the customs authority checks the customs declarations of imported goods (in case of imports); invoices and vouchers for purchase of machinery and equipment or compare accounting books for identification (in case of domestic purchase); finance lease contract (in case of financial lease); lease contract of property, factory (in case of lease). For financial leases, property and factory leases, the effective term of the lease is equal to or longer than that of the product export contract;

c) Check the status of human resources participating in the production line through the contract signed with the employee or the payroll paid to the employee;

d) Check through the system of accounting books to keep track of warehouses or software to manage imports, exports, and inventories the quantity of raw materials, supplies, machinery and equipment.

1.2.4. Make a record of inspection of processing and production facilities; processing and production capacity:

At the end of the inspection, the customs officer shall make a record of the inspection results of the processing and manufacturing facility according to the form No. 14/BBKT-CSSX/GSQL Appendix V issued with Circular 38/2015/TT-BTC . The content of the Minutes of recording the inspection results of the processing and production facilities fully and honestly reflects the actual inspection and clearly identifies:

a) Organizations and individuals with or without the lawful right to use the premises of workshops and production premises;

b) Organizations and individuals with or without lawful ownership or right to use machinery, equipment and production lines at processing and production establishments (machinery, equipment, production lines, etc.) exports are directly invested by organizations or individuals) and are suitable for raw materials and supplies imported for processing and production of export goods;

c) Number of machines, equipment and number of employees.

The inspection record must be fully signed by the customs officer performing the inspection and the legal representative of the inspected organization or individual.

1.2.5. Process inspection results of processing and production facilities; processing and production capacity shall comply with the provisions of Clause 3, Article 39 of Decree No. 08/2015/ND-CP. Results of inspection of processing and production facilities; processing and production capacity is updated into the System.

1.3. Location for customs clearance

1.3.first. HImported goods:

a) Goods are machinery and equipment temporarily imported to serve production or factory construction (including cases of direct import by contractors); goods under warranty, repair and carry out customs procedures at the Customs Sub-department managing EPEs;

1.3.2. HExport goods:

a) Goods are exported products; goods being machinery and equipment that are re-exported after being temporarily imported to serve production or factory construction (including the case of direct export contractors) EPEs may go through customs procedures at the Customs Sub-Department at their discretion. convenient; except for goods under warranty or repair, procedures shall be carried out at the Customs Sub-department managing the EPE;

1.4. Check the use and inventory of raw materials, supplies, machinery, equipment and exported goods

1.4.1. Test cases

a) When determining that organizations or individuals that are subject to signs of risk have imported machinery, equipment and raw materials but have not exported products beyond the production cycle;

b) When there is a sign that the organization or individual importing raw materials, supplies, machinery and equipment, or exporting products, has abnormally increased or decreased compared to production capacity;

c) When there is a sign indicating that an organization or individual sells raw materials, supplies, machinery, equipment and products to the inland but does not declare them to customs;

d) When detecting that organizations and individuals declare export products in contravention of regulations and against reality.

1.4.2. Test content

a) Check customs dossiers, finalization reports, accounting vouchers, accounting books, vouchers for monitoring raw materials, supplies, machinery and equipment entering and leaving warehouses and other documents of the declarant. customs must keep records according to the provisions of Clause 5, Article 3 of Circular 38/2015/TT-BTC;

b) Check the actual norms of exported products and documents related to the setting of norms;

c) Check the conformity of exported products with imported raw materials and supplies;

d) If, through inspection of the contents specified at Points a, b and c of this Clause, the customs authority detects signs of violation but does not have sufficient grounds for conclusions, the following actions shall be taken:

d.1) Inspect raw materials, supplies, machinery and equipment on the production line;

d.2) Check the quantity of goods in stock;

d.3) Check the quantity of finished products not yet exported.

1.4.3. Authority to decide on inspection

The Director of the Customs Department issues the inspection decision. The Director of the Customs Sub-Department manages and organizes the inspection.

1.4.4. Test time

The inspection shall be carried out within 05 working days at the production facility or the head office of the organization or individual. For complicated cases, the Director of the Customs Department shall issue a decision to extend the inspection time limit but not exceeding 05 working days.

1.4.5. Order and procedures for inspection

a) The inspection of the use of raw materials and supplies or the inventory of raw materials and supplies at the headquarters of the customs declarant shall comply with the decision of the Director of the Customs Department assigning the Sub-department of Customs to manage the inspection. inspect and send it to organizations and individuals within 03 working days from the date of signing and conduct the inspection no later than 05 working days from the date of sending the decision;

b) In case an organization or individual has multiple production facilities or outsources processing at one or more production facilities, inspect the use and inventory of raw materials, supplies, machinery and equipment. equipment and goods for export at all production facilities to determine the quantity of goods in stock;

c) The inspection is carried out on the right subjects, on time as prescribed, without affecting the production and business process of the organization or individual;

d) The inspection contents are recorded by the inspection minutes between the competent representatives of the organization, the individual and the inspection team.

1.4.6. Time limit for issuance of results of inspection of use of raw materials, supplies, machinery, equipment and exported goods

a) Within 05 working days from the date of completion of the inspection at the headquarters of the organization or individual, the Sub-department of Customs conducting the inspection shall send the draft inspection conclusion to the organization or individual (by fax or certified mail);

b) Within 5 working days after receiving the draft conclusion, the organization or individual must complete the written explanation;

c) Within 05 working days after the expiration of the time limit for explanation of the draft conclusion, but the organization or individual fails to make the explanation or the customs authority accepts the explanation, the Director of the Customs Department shall issue the explanation. test conclusions;

d) For complicated cases with insufficient grounds for conclusion, the Director of the Customs Department may consult the competent authority on expertise. Within 15 days after receiving the written opinion from the competent authority, the Director of the Customs Department shall issue the inspection conclusion.

1.4.

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7. Processing test results

a) In case of inspection, it is determined that the use of imported raw materials, supplies, machinery and equipment is suitable for products manufactured for export, and is consistent with the information notified by the manufacturer, production capacity ; check to determine that information, vouchers, documents, quantity of goods in stock (in stock, on production lines, semi-finished products, unfinished products…) are consistent with accounting vouchers, accounting books. , in accordance with the export and import goods dossier of the organization or individual, accept the provided data, issue inspection conclusions and update the inspection results into the System;

b) In case of inspection, it is determined that the use of imported raw materials, supplies, machinery and equipment is not suitable for products manufactured for export, not consistent with the information announced by the manufacturer, the capacity manufacturing; check to determine that information, vouchers, documents, quantity of goods in stock (in stock, on production lines, semi-finished products, unfinished products…) are not consistent with accounting vouchers, accounting books. If it is not in accordance with the export and import goods dossier, the organization or individual is required to explain.

b.1) If the customs authority accepts the explanation given by the organization or individual, the provisions of Point a of this Clause shall apply;

b.2) If the customs authority does not accept the explanation given by the organization or individual or the organization or individual does not, the agency shall base itself on the provisions of the tax and customs laws. existing agencies and dossiers to decide to handle tax and administrative violations according to their competence or to recommend competent persons to decide on handling according to law provisions.

1.6. Settlement report

1.6.1. Deadline for submission of settlement report

Annually, no later than the 90th day from the end of the fiscal year, the customs declarant shall submit a final settlement report on the use of raw materials, supplies, machinery, equipment and exported goods in fiscal year to the customs authority.

1.6.2. Location to submit settlement report

At the Sub-department of Customs to manage export processing enterprises.

1.6.3. Responsibilities of organizations and individuals

a) Submit settlement report

a.1) For organizations and individuals importing raw materials for the production of exported goods:

Submit the final settlement report on the principle of total value of imports – exports – inventories of raw materials, supplies, semi-finished products, and finished products using form No. 15/BCQT-NVL/GSQL Appendix V issued with Circular 38 /2015/TT-BTC to the customs authority through the System. The final settlement report must be consistent with the accounting vouchers of the organization or individual.

In case an organization or individual imports raw materials and supplies for the production of products and then sells the products to other organizations or individuals for the production or processing of exported goods, the importing organization or individual shall and exporting organizations and individuals must report the final settlement as prescribed in this Article;

a.2) For organizations and individuals performing processing activities with foreign traders:

In case organizations or individuals keep track of imported raw materials and supplies provided by the outsourcing party, leased machinery and equipment borrowed for the performance of processing contracts, semi-finished products, and finished products at their account. outside the table or on the internal control system of the organization or individual, the finalization report shall be submitted according to form No. 15/BCQT-NVL/GSQL for raw materials and supplies and form No. 16/BCQT-MMTB/GSQL for with machinery and equipment issued together with Appendix V of Circular 38/2015/TT-BTC. In case the internal control system of the organization or individual tracks the quantity of goods in detail, not by value, the results obtained from the system of the organization or individual may be used to make a final settlement report for the goods. for the portion of the goods not managed at this value;

a.3) For EPEs, the finalization report shall be made according to the principles stated at Points a.1, a.2 of this Clause, corresponding to the type of raw materials imported for export production or processing.

b) Make and store detailed books of imported raw materials and supplies according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly stating the number of goods declarations for imported raw materials and supplies;

c) Make and store detailed books of products released from warehouses for export according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly identifying exports according to contract and order numbers;

d) Making and storing documents related to the treatment of scraps and discarded products;

dd) Present all accounting records and vouchers related to imported raw materials, supplies, machinery and equipment and exported products when the customs authority inspects them at the enterprise’s headquarters.

1.6.4. Responsibilities of customs authorities

a) Receive the final settlement report on the use of imported raw materials, supplies, machinery and equipment submitted by the customs declarant;

b) Check the settlement report:

b.1) Cases of checking the final settlement report:

b.1.1) Finalization report of the organization or individual submitted for the first time;

b.1.2) The final settlement report has an abnormal difference in data compared to the system of the customs authority;

b.1.3) Check the final settlement report on the basis of applying risk management, assessing the legal compliance of organizations and individuals.

For priority enterprises, the inspection of the final settlement report shall comply with the regulations of the Ministry of Finance on guiding the application of the priority regime in the implementation of import and export procedures for enterprises.

b.2) Competence, order, procedures and handling of inspection results comply with competence, order and procedures for inspecting the use of raw materials, supplies, machinery and equipment at the head office customs declarants specified in Clauses 2, 3, 4, 5, 6, 7, 8 Article 59 of Circular 38/2015/TT-BTC.

In case the inspection of the final settlement report is combined with the examination of the tax refund and exemption dossiers for raw materials and supplies imported for the production of exports at the customs declarant’s office, in addition to the order and procedures. Under the provisions of Article 59 of Circular 38/2015/TT-BTC, the customs authority must examine and conclude on the accuracy and truthfulness of the tax refund and non-collection dossiers and the satisfaction of the tax authorities. conditions for tax refund or non-collection of organizations and individuals.

2. How to do it:

The declaration, receipt and processing of customs declaration information, and the exchange of other information in accordance with the law on customs procedures between relevant parties is done through the customs electronic data processing system. Mandarin.

In case goods are classified into yellow channel or red channel: follow the manual method.

3. Composition, number of dossiers:

– Profile composition:

+ Import and export customs declarations.

+ Documents accompanying the declaration (in electronic form or in paper form): as prescribed in Article 24 of the Law on Customs.

– Number of documents: 01 paper or electronic copy.

4. Time limit for settlement:

– Within 08 working hours for export and import shipments, the form of physical inspection of part of goods is applied according to probabilities.

– At least 02 working days for export and import shipments, the form of physical inspection of the entire shipment is applied.

In the case of applying the form of physical inspection of the entire consignment where the export or import consignment is in large quantity, the inspection is complicated, the inspection time limit may be extended but must not exceed 08 working hours. .

5. Subjects carrying out administrative procedures: Businessman.

6. Agencies carrying out administrative procedures:

– Competent authority to decide:

+ Receive and check the conditions for declaration registration, registration and classification of declarations: General Department of Customs, Customs Departments of provinces and cities;

+ Checking paper documents, checking actual goods: Customs Sub-Department

– Agency or competent person authorized or decentralized to perform (if any): Sub-department of Customs

– Agencies directly implementing administrative procedures:

+ Receive and check the conditions for declaration registration, registration and classification of declarations: General Department of Customs, Customs Departments of provinces and cities;

+ Checking paper documents, checking actual goods: Customs Sub-Department

– Coordinating agency (if any): None.

7. Results of administrative procedures: Clearance decision.

8. Fees: 20,000 VND according to Circular No. 172/2010/TT-BTC.

9. Name of application form, administrative declaration form:

– Declaration of exported goods (Form HQ/2015/XK);

– Declaration of imported goods (Form HQ/2015/NK);

– Appendix to the export declaration (form HQ/2015-PLXK);

– Appendix of import declaration (form HQ/2015-PLNK)

According to Appendix 6 of Circular 38/2015/TT-BTC

10. Requirements and conditions for carrying out administrative procedures:

10.1. Before carrying out customs procedures, the customs declarant must:

– Having a registered digital signature;

– Registration of users of VNACCS/VCIS system;

– Carrying out procedures to be granted a code of the place of gathering of exported goods;

– Carrying out procedures for granting location codes to inspect exported and imported goods. In case the enterprise is not recognized for the inspection site at the foot of the construction site, production facility, or factory, the enterprise must bring the goods to the centralized inspection location for inspection (applicable to consignments approved by the company). VNACCS system classified into red channel).

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10.2. In addition, for enterprises performing outsourcing contracts for the first time, or enterprises showing signs of risk, they must also:

– Notification of processing and manufacturing establishments of exported goods; places to store raw materials, supplies, machinery, equipment and exported products;

– Customs authorities shall inspect processing and manufacturing establishments of exported goods; processing and production capacity of enterprises.

11. Legal bases of administrative procedures:

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