Circular 13/tt-Btc/2014: Customs Regulations For Goods Processed With Foreign Traders

Original Language Title: Thông tư 13/2014/TT-BTC: Quy định thủ tục hải quan đối với hàng hóa gia công với thương nhân nước ngoài

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FINANCE MINISTRY
Number: 13 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 24, 2014

IT ' S SMART

Customs procedures for public goods with foreign traders

_________________

Customs Law. 29 /2001/QH10 June 29, 2001 and Law No. 42 /2005/QH11 June 14, 2005, revised, added some of the provisions of the Customs Law;

Export Tax Law Base, Digital Import Tax 45 /2005/QH11 14 June 2005; Law of Tax Management 78 /2006/QH11 November 29, 2006; Law No. 21 /2012/QH13 November 20, 2012, revised, added some of the provisions of the Tax Management Law;

Number of Commerce Rules. 36 /2005/QH11 14 June 2005;

The National Civil Code base. 33 /2005/QH11 14 June 2005;

The base of the Code of Criminal Code 15 /1999/QH10 December 21, 1999;

Base of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government regulates certain provisions of the Customs Law on customs procedure, inspection, customs oversight;

Base of Protocol 187 /2013/NĐ-CP On November 20, 2013, the Government regulates the implementation of the Commercial Law on International Wholesale Procurement and Trade, Sales, Public and Public Administration activities with foreign countries;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 the Government rules out certain provisions of the export tax law, import tax;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief Directorate General of Customs;

The Minister of Finance issued a regulatory of the customs of customs for public goods with foreign traders as follows:

Item 1

GENERAL REGULATION

What? 1. The adjustment range

This information provides customs procedures for public recognition goods in Vietnam for foreign traders and customs procedures for goods placed abroad.

What? 2. Subject applies

1. The subjects are collectively referred to as traders below:

a) Vietnam Business is established and registered business under the Corporate Law;

b) A business with foreign investment is established under the Law of Investment;

c) Co-operation established and registered business under the Law of Cooperation;

d) The individual business is registered business under the Digital Protocol. 43 /2010/NĐ-CP April 15, 2010 of the Government.

2. Customs Enforcement, Customs Enforcement.

3. The other agency of the State in coordinating state management of customs.

What? 3. Explain words

1. "Public Ingredients" including main ingredients and materials:

a) "The main ingredient" is the raw material component of the product.

b) "Appendix" is the part of the ingredients that make up the household product but not the main component of the product.

2. "Public supplies" are the types of products, selling products that are involved in the production of macho products but not directly constituts household products. Public supplies include packaging or packaging materials that contain household products.

3. The "macho" is raw materials, supplies, machinery, equipment being removed during the process of being recovered to make ingredients for another production process.

4. "Family waste" is the raw material, the supplies being eliminated in the macho process but there is no longer the value used.

5. "Public Dignity" is a product, selling products that do not reach technical standards (rules, size, qualities, etc.) under the agreement of a contract/contract extension, being eliminated in the process of macho.

6. The actual level of production of machinacal products (below the short format), including:

a) "The quantitative use of raw materials" is the amount of raw materials necessary, the actual rational used to produce a household product unit;

b) "The intention of consumable supplies" is the amount of attriation of attriation for the production of a single household product unit;

c) "The rate of raw or material depreciation" is the amount of raw materials or supplies that include natural depreciation, depreciation due to the creation of scrap, scrap, household waste (except scrap, disposal of the usage) at a rate of%. with the intention of using the raw materials or the standard of attrium.

7. "The definition of separation of ingredients from the original material" is the amount of component material separated from an original material.

8. "Machine, equipment, direct service tools" are machines, equipment, tools located in the macho-product production line, due to the outsourcing of outsourcing to the hired recipient, on loan to carry out the macho contract.

9. "macho goods" regulations at Article 28 Digital Protocol 187 /2013/NĐ-CP November 20, 2013 by the Government (below the Digital Protocol) 187 /2013/NĐ-CP ) is the complete product of a manufacturing process, processing and ensuring the requirement of the party to be made public by agreement in the contract contract.

10. "First public recipient" is a merchant who has never been able to receive a contract by the customs union from the time of his return to the contract.

What? 4. Family contract form

1. The macho contract is established as text or forms with a value equivalent of text including the telegraph, telex, fax, data message and other forms according to the rule of law.

2. On the signature and the seal on the contract:

For foreign traders must have a signature; for Vietnamese traders sign, stamp on the provisions of Vietnamese law; for merchants who serve as an individual business, sign, record them names; numbers, dates, which grant the people's identity to the owner of the business.

3. The evidence accompanying the contract by the party is a foreign trader released in electronic form, and the recipient of the household is a registered Vietnamese trader, which stamp confirmation.

For Vietnamese merchants, the individual business is in accordance with the order of these two things.

What? 5. Public Household Content

The contract for the public contract is currently specified at Article 29 of the number 187 /2013/NĐ-CP.

The case of a public party and the recipient of a third-party transaction, as the recipient of the recipient of the recipient of the recipient, the item from a third partner, or only the delivery of the export product to a third partner, must be shown. currently on contract or contract appendix or text, the document is relevant to prove it.

What? 6. Contintially

1. The case of a contract contract that has a valid deadline of over a year can be split into multiple contract appendix to perform; the time of execution of a contract appendix is no more than one year. The special case of a product of one product over a year is the contract/appendix that contracts by product (such as shipbuilding, ship repair, etc.).

2. Family contract appendix is an inseparable part of the macho contract.

3. Every amendment, addition, adjustment of the terms of the contract contract (including contract extension) is expressed by the contract appendix before the time of the successful contract expires and inform this appendix to the customs authority before or at the same time. Vietnam trader (later known as traders) as export procedures, importing the first batch according to that contract. The contract depends on the full signature, the seal, as the contract contract is prescribed at this Article 4.

When the macho contract was done and the macho product that had already exported the contract was expired, the trader was not allowed to renew the contract.

For raw materials value, imported items to be machinized when there is a change, the addition of acceptance of the value written on the commercial invoice of the import profile, is not required to open the appendix to adjust.

What? 7. Location as customs procedure

The implementation of customs procedure for a macho contract was made at a Customs Department in the Bureau of Provincial Customs, the city due to the trader of choice, namely:

1. At the Customs Department in the Customs Department where the trader has a production base or production facility where the family is again;

2. At the Customs Enforcement of the Customs Department where the trader has its headquarters established by the rule of law;

3. At the Customs Enforcement of the Customs Department where the Branch of the trader; the branch is established by the rule of law, which functions, the mandate for customs procedure by regulation and closed on the site with the actual store imported raw materials. You know, the supplies, the supplies, the work contract.

4. The case of merchants organized under the Corporation model, the Corporation (parent company) has the unit in charge of carrying out the import of raw materials, supplies to provide for units directly or have a production base in many provinces, cities and cities. Different street is selected for a Customs-based, Customs-based, or a Customs-based facility where materials imports, supplies for public contracts;

5. The case where there is a production facility or where the main headquarters of the trader has no customs organization, the trader is selected for a convenient Customs Department in the Department of Provincial Customs, the city to register as customs procedure.

What? 8. The responsibility of the trader, customs agency

1. For traders:

A trader or a representative by the law of the merchant directly is responsible for the law of:

) Use the right purpose, the right amount of raw materials, the public plan of regulation at Article 30 of the number. 187 /2013/NĐ-CP.

b) Public contract notification; as the procedure of importing raw materials, supplies; notifications, standard adjustments; as a transitional public procedure; the procedure of exporting the product of the public product; the contract contract bar and other procedures associated with the contract. The customs of the customs, the customs union.

c) Build, manage, monitor the raw materials, supplies on the trader's accounting system since the importation of raw materials, supplies until the liquidity of the contract is completed and stored in accordance with the statute of limitations of the law.

d) Coordinate with the customs authority in the application of information technology to manage public contracts and export export procedures, importing public goods.

2. For the customs authority:

a) The implementation of the customs procedure, tracking, inspection, monitoring of the implementation of the trader ' s public contract;

b) Check out the use of raw materials, supplies, machinery, merchant equipment of merchants to ensure proper use of the purpose registered with the customs authority;

c) Check out the merchant ' s manufacturing base for the case to check the production facility;

d) Apply the appropriate method of coercection for the case of a fugitive, the breach of property pursuits at paragraph 26 Article 1 The amended law, the addition of a number of provisions of the Tax Management Law and related instructions;

The application of information technology to facilitate and manage the implementation of the trader's public contract.

Item 2

CUSTOMS PROCEDURE FOR GOODS RECEIVED IN VIETNAM FOR FOREIGN TRADERS

What? 9. The procedure announces public contract

1. The responsibility of the trader:

A 1 day delay of working on the case of not having to test the production facility, 08 days of work on the case must check the production facility before the procedure of the first shipment of the contract of the macho contract, the trader announces family contract. With customs. Profile:

a) Contract contracts and contracts contracts (if applicable): filed 2 major copies (01 Customs and 1 return for merchants after receiving the contract) and 01 translations of Vietnamese (applicable to foreign language, except English).

b) Business registration certification or business registration certification or investment license or investment certificate for merchants with foreign investment capital (applicable to the case as the first public contract notice): You have a copy of the trader.

c) The certificate for registration of the tax code (applicable to the case of first registration procedure): caged 1 ^ a certificate of the trader itself.

d) Ministry of Commerce ' s license to the household product of the export of export goods, imported under license: filed a certificate of the trader itself, the main publishing process for the reference.

) The certificate is eligible for the import of scrap (for the case of importing scrap as a macho material) under the rule of law: filed a confirmation of the trader's own, the main publishing process for the reference.

e) The production base announcement for the first public recipient: highlights the address of the merchant ' s headquarters, production base addresses, production items, equipment (including race, number of machines, existing equipment), capacity, and more. operation of the machinery of machinery, equipment, production capacity (the maximum number of products that can produce in the month/year; the manpower situation ... (applies both to the public hire case); the account number and the merchant bank name trading with the water. besides: file 1 major.

The trader only announces one time and the additional message when there is a change in the message content. Where there is a change in the legal, the address of the office, the manufacturing base (since the announcement of the contract until the payment of the contract) is before the time of the new legal action or before the transfer point of operation. In the address of the headquarters, the address of the new production facility, the merchant has a written text for the Department of Public Administration.

g) The contract lease contract (for the case of a partial repayment of a part or all of the household product): filed a verified copy of the trader itself, the main publishing process for the reference.

h) The lease for the factory, the manufacturer's face for the manufacturer's lease, the production side of the production: filed a confirmation of the trader's own, the main publishing process for the reference.

2. The mission of the customs agency as the procedure of taking on the contract/appendix contract:

2.1. For the recipient of the public contract:

a) The case does not check the production facility before receiving a public contract:

A1) The condition of the conditional consent is received;

a2) The full calculation, synchrony, validity of the public contract;

A3) Enter the information relating to the macho contract into the computer system; return to the trader of the 01 contract itself, the main evidence presented;

A4) The case case is not valid, and the customs authority informs the trader with a job requirement to complete the case. The case has many records of reception at the same time, unable to inform the trader at least 02 hours of work since the reception, the customs agency informed traders with a request for a job to complete the case.

A5) Slow 8 hours of work since the trader filed a full, valid, customs agency that completed the procedure to receive a macho contract.

b) The case of a production base inspection before receiving a public contract:

b1) Do the following work at point a1, a2, a3, a4 paragraph 2 This;

b2) The delay of 5 days of work since the trader filed a full, valid, customs agency that completed the production base examination and completed the acquisition of a contract contract (or refused to accept a career requirement if not enough). Yeah.

For the case of merchants with manufacturing facilities in the province, the city is different from where the public contract announcement is, the slog, 8-day period of work since the trader submitted the full, valid, customs agency that completed the production and completion of the production facility. The reception to the contract of the contract (or the refusal to accept a degree required a career if not qualified).

The inspection of the production facility is carried out by regulation at Article 10 of this.

c) The case of the customs authority does not have an opinion of feedback in the specified time at point 2.1, paragraph 2 This is, however, the default trader is allowed to carry out the contract contract.

2.2. For the adoption of public contracts:

Upon receiving a contract extension, the customs agency conducted the inspection, which showed the content of the appendix to the contract contract. The case of the terms of the appendix is consistent with the terms of the contract's terms, the implementation of the contract for the contract of the contract.

Enter the information that is notified at the appendix to the computer system; return to the single trader, the main contract extension, the certificate has been published (if available).

2.3. Contract number/contract extension:

Following the reception, examination of the stipulated conditions at paragraph 2, the official customs officer, noted the date, month, year of reception, signed the name, marking the number of public signs on the first page of the contract/appendix contract appendix and the testimonies. attached (if available); the input of the contract/appendix contract agrees to the system for tracking, management.

What? 10. Production base check

1. Production base test cases:

a) The trader announces the initial public contract with the customs or trader who has announced a contract at the Bureau of Customs, but the Customs Department has adopted the contract for the manufacture of the production facility;

b) The trader receives a macho but does not perform that hire another trader reunions in part or the entire contract/appendix contract;

c) The trader rehired the entire workshop, production side, machinery, equipment of other traders to carry out the contract of the public;

d) More than 2 months (or too cycle to produce a product for the specialty product family such as shipbuilding, mechanics etc.) since the completion of the raw batch import procedure, the first item of the contract/appendix contract appendix but no product of the product. Export.

The trader was accepted by the Bureau of Customs and was working on a public contract but repeatedly informed many other public contracts to exceed the actual production capacity of the trader himself and/or of the merchant's employees;

e) The customs agency conducts inspections on the basis of risk management outcomes and probing probing to evaluate the compliance of the trader ' s law.

2. The timing of the production facility:

a) After the trader filed full notice of a macho contract notice, or

b) During product production.

3. The authority to decide on the basis of the trader's production facility is the head of the Governing Body of the Customs contract; the examination content is informed by the written statement to the trader who knows 3 days of work. The first case of a trader announces a contract or an employee contract, but the customs agency has a production capacity, and the inspection is done immediately after the leader of the Department of the Customs Administration. decided to check.

4. The production base inspection content:

a) Check out the basis of the production base: Check out the address due to a public injury in the program text to the first public recipient or address of the production facility provided by the trader; it is possible to check directly at the production base address. together with information checks on the basis of manufacturing facilities through the same administration as the Department of Investment Planning, Public Security, the Local Tax Agency, the People's Population, ...

b) Control of ownership, use of the legal use of the workshop, item by production; machinery, equipment at the base of production:

b1) The certificate of proof of the right to use the legal use of the workshop, the item by production. The case of renting the factory, the production side, machinery, equipment, the validity deadline of the lease must be equal to or protracted from the validity of the contract contract;

b2) Check out the ownership, use of a legal use of machinery, equipment at the basis of the production of merchants in the text of the notice to determine the ownership, use of the trader's legal use of machinery, equipment at the production facility. Check-out: check for imported newspapers (if imported); bills, certificates from purchasing machines, equipment (if purchased in the country); financial lease contracts (if financial leasing). For financial lease contracts then the validity deadline of the lease is equal or lasts longer than the effective deadline of the contract contract;

c) Check out the personnel contract execution contract:

The case does not examine the information provided by the Department of Labor-Trade and Social Affairs, the customs authority is as follows:

c1) For traders who have been operating from 2 months or more:

c1.1) Check of labor contracts; or

c1.2) Check out the pay table for the most recent month worker with the inspection.

c2) For the new trader to start production but not enough 2 months: the testing of the manpower situation was carried out during the production of the macho product.

d) Check out the production capacity of the trader:

d1) Check out the number of machines, chains, existing equipment at the manufacturing facility;

d2) Check out the state of machinery, equipment (new, used, etc.);

Numerical projection, the operating capacity of machinery, equipment, existing production lines at the manufacturing facility with the manpower situation at the time of the inspection to evaluate the amount of maximum product of the trader can produce in the monthly/quý/year, copper. It ' s time to determine the right to be consistent with the item, the amount of raw materials, the imported materials for the export of the exported goods.

At the end of the inspection, the customs union of the Customs Department inspected the production base according to the contents of the examination. The editorial content examines the full reflection of the production facility, which is honest with the fact that there is the signature of the customs authority that carried out the inspection and the representative under the law of the trader was examined. The Basis of the production facility was directed by the Bureau of Customs.

6. On the basis of the production base inspection basis, the production base inspection conclusion (02 copies). The conclusion of the production of the production facility led by the Leader of the Department and sent 1 copies to the trader to perform. The Conclusions of the production of production facilities led by the Bureau of Customs.

7. Processing the production base test results for cases that do not guarantee public contract execution conditions:

a) The case has not yet received a contract contract: the customs authorities return the file to the public contract and specify the reason.

b) The case of the customs agency has taken over the contract contract:

b1) The case has a production base but has not yet guaranteed the production conditions under the product production process, requiring a trader to have a written commitment to the deadline. At the same time the customs authority halted the importation of raw materials, the next item of that public contract until the trader assured the conditions of the production base in accordance with the macho's macho and the work of the trader in the report. The production facility.

b2) The case does not have a production base, the customs agency stops as an import procedure for the raw materials, supplies to implement that contract; require a trader to process; depending on the nature, the level of violation to transfer records to the customs unit do the task of controlling anti-smuggling or post-intelligence testing to verify, investigate, process under the rule of law.

What? 11. Procedulated notification

1. General Principles:

a) The announcement of the actual level of export products is made for each product code. The separation of ingredients material from the original material was originally notified by the initial material code.

Where a raw material produces a wide variety of products, the raw materials that produce a product that is used to produce other export products is not considered scrap, not to be calculated at the rate of loss and being used. It ' s a component material.

b) For the multiple sizes of multiple sizes (many sizes) the size of each size (size size) or the level of the per-code size. How to calculate the level of the air and the execution in accordance with the instructions at the number 3 /TBM-GC/2014-Annex I issued with this message.

The merchant case informs the extent of the order of the per-degree code but in the export of the public product there is an adjustment in the amount of export products by size compared to the amount of product of each size in the program table. When the initial announcement of the initial announcement, the trader calculated the average average of export products and informed the customs agency that had received the initial rating.

c) The position unit in the Table announces the implementation by the unit in the export of export goods, the Vietnam import issued with the Digital Information 156 /2011/TT-BTC November 14, 2011 of the Ministry of Finance and unification with the unit in contract/appendix contract announced, in the export sheet, import, testimonies, related documents.

The unit case in the Table of Periodic Metrics is not used by the order in the Board of Issued Parameters. 156 /2011/TT-BTC On the above, the trader is responsible for regulating the amount on the export sheet, importing by unit counts at the Board of Information and must be unified with the unit at the contract/appendix contracts and certificates, related documents.

d) When adjusting the level of the code, the trader does not have to change the code that informed the customs authority. The trader and customs unit as the procedure for the unified public contract adds the extra code to that code on the standard regulator board and on the export sheet for the adjuvable code. In terms of regulation adjustments after the export of products, merchants and customs units as the procedure for the unified public contract adds the extra code to that code on the definition panel.

The level of the trader informed, adjusted to the customs agency was the intention to contract the contract.

2. Level Message

a) The responsibility of the trader:

A1) Build a format to produce export macho products;

A2) The actual definition of the actual use with customs agency 3 /TBM-GC/2014-Annex I issued with this message; in a quantitative announcement must fully implement the specifications of the product in relation to the definition of the rating;

a3) Note the actual level; the product template design scheme or production process (if any), the sample schema or the template (for the textile and leather sector) at the enterprise headquarters; the period of retention by the Customs Law and the appearance when the customs office is located. Yes, yes.

b) The responsibility of the customs authority:

b1) The delay of 01:00 hours since the trader submitted the rating, the customs authority must complete the receiving of the standard notification. The case in the table, which specifies that the merchant level does not fully express the specifications as prescribed at this point, refuses to accept and offer a full complement.

b2) Note the level due to the trader informed the same customs records as defined by the Customs Law;

b3) Make a periodic test of the specified trader; the first examination applicable to the case with a quantitative question is informed that the customs authority is not correct at the actual level of production.

The Directorate General of the Customs Guide to the Reception, which tests the regulation of regulation at this.

3. The timing of the routing message:

a) For the export code 1 times the amount of the amount of that code in the contract/contract appendix: the slog of 5 days prior to the date of the registration of the affidavit as the export of that code.

b) For the export code multiple times the amount of the amount of that code in the contract/contract appendix: before or at the same time the registration of the affidavit is the first export procedure of that code.

What? 12. Procedal adjustment procedure

1. Level adjustment cases:

a) Due to confusion in the calculation (confusion of the method of calculation; unit of character; of dot, comma; confusion of results).

b) During the implementation of the case worker contract due to the change of raw material properties, the public conditions, the requirements of each export order resulting in a change in the actual format (agreed in the contract appendix) the trader submitted. The new level definition panel of the enclosed text code specifies the reason to submit the Customs Detail Where Co-worker's management review, specific decisions for each case.

2. Time of adjustment adjustment:

a) For the export code 1 times the amount of the amount of that code in the contract/contract appendix: 2 days delay prior to the registration of the export sheet.

b) For the export code multiple times the amount of the amount of that code in the contract/contract appendix: 2 days delay before the procedure to register the last export of the order of the order (the case of adjusting the level due to confusion in the calculation) Or at least 02 days before the procedure to register the export-adjusted product publication (the case adjuvables to the reason stated at point b, paragraph 1 Article 12 of this).

c) The time of notification of the average rate has been calculated as specified at point b, paragraph 1 Article 11 This is delayed by 15 days after the export of the number of rows of the order of the order.

3. Regulatory adjustments after the export of the product:

a) The circumstances adjust to the level: In accordance with the regulation at 1 Article.

b) Adjustment conditions:

b1) The merchant also provides the actual degree of actual use of specifications, product template design scheme, or production process (if any), a sample or sample scheme (for the textile and leather field);

b2) The merchant has sufficient basis to prove (also scrap, scrap or invoice, certificate, technical documentation) and the customs authority to have sufficient basis, inspection conditions, determination of honesty, accuracy and legalization of the proposed regulatory adjustment;

c) The timing of the adjustment adjustment: before the trader file a contract liquidity/appendix contract appendix.

d) The responsibility of the trader:

d1) There is a proposed text that is adjusted to the deposit of the customs authority, where the solution is clear due to the adjustment.

d2) The full course of the facility to demonstrate at point b2, paragraph 3 This to the inspection of the customs inspection, the reference.

d3) The correct level of adjustment performed according to the inspection results of the customs agency.

The responsibility of the customs agency:

d1) Take over the recommended adjustment profile;

2) Check the standard adjustment conditions;

3) Accept the rate of adjustment of the trader in the case of a full response to the standard adjustment conditions following the export of the product.

Rating: A full examination of the set of cases is more than that of the specified definition with the customs authority; inspection when there is a question of the specified case of the deposition compared to the specified rating with the customs authority. The case of a non-determinate customs authority is recommended for a program to be held at a specialized organization.

What? 13.

1. Level test cases:

a) The announcement of adjustment of adjustment increased;

b) There are signs of quantitative fraud;

c) The merchant has been sentenced to a valuation fraud in the 365-day period since the date of the trial decision. It is too time to perform a qualitative test in the direction of a point a, this paragraph b.

2. The authority decides to test the rating: Leader of the Department of Public Affairs Management Customs, the Office of the following Information, the Information Administration.

3. Location Test Location:

a) Check at the customs office headquarters and/or

b) Check out the production facility of the trader.

4. Level Test method:

a) Customs Enforcement, direct inspection;

b)

5. Time Test timeout:

a) After the trader file a standard notification sheet or a standard adjustment message board, or

b) When a contract contract bar, or

c) When the following is checked.

6. The principle of course checks:

The principle of execution by regulation at Article 3 of the number of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government (below) 154 /2005/NĐ-CP), The inspection is limited to the appropriate level with the results of information analysis, assessing the enforcement of the owner's law, the level of risk of violation of customs law.

4. The responsibility of the trader during the examination of the rating:

a) The specific process, the basis of the basis, the definition method of the code informed with the customs authority and the sampling of the product (if any), the product ' s technical design document (e.g. the cut scheming, the sample schema or the sample to the garment). wearing and leather shoes) or production processes (if any).

b) Export, certificate from accounting when the customs authority asks and facilitate the inspection of the rapidly-fast, accurate test customs agency.

c) Impleming the decision of the customs agency involved in the quantitative examination.

8. The mission of the Customs office when checking the rating:

a) The correct procedure, not disturbing, obstructs the production of the trader;

b) Perform the correct time of testing:

b1) For the case of examination on the profile at the customs office headquarters: the slog 8 hours of work since the start of the test must complete the standard test.

Where a contract is a contract/appendix that has over 20 codes that need to check the rating or an order on 20 raw materials that constitute the product, the audit time is reviewed by the Chief Detail, which is consistent with the number of codes and numbers. the material that constitutes the product in the table of the trader informed the trader.

b2) For case examination case combined with actual examination at the merchant's manufacturing facility: 3 days of work since the start of the test must be done the test of the theorem. The case of the production of the production is required to coordinate with specialized organization, the time of testing is not more than 2 days of work since the time of receiving the results of the organization.

c) The prototype of the product that performed the level test (in the case of the product sample) and the self-preservation trader, noted the number of seals on the Periodic Examination.

d) Set the validation of the test results upon the end of the examination. The full text of the full reflection, honest with the fact of examination, has the signature of the customs office carrying out the inspection and the representative under the law of the trader examined. The Border Patrol was headed by the General Customs.

(2) On the basis of the periodic examination, the Periodic Examination (02). The conclusion of the checkup is due to the leader of the Department of Contracting and sending 1 copies of the trader to the execution. The Conclusion of the Periodic Examination of Customs.

e) The treatment in case of conclusion of the negotiation of the trader informs, the correction is not true compared to the fact:

e1) Set up an infringement of the breach and sanctipate the administrative breach in accordance with the rules;

e2) The case of contract/appendix contract unliquidity: the test level is the standard to make the basis of liquidity.

e3) The case of contract extension/appendix contract has liquidity: the test rating is the standard to make the basis of tax imposition, tax retrieval.

What? 14.

1. For information technology applications for management, contract liquidity, before or at the same time as the procedure of importing raw materials, supplies, traders notification of raw materials, materials according to model 01 /TBNVL-GC/2014-Annex I ban Enclosed by this message: filed 2 major copies. The source code, this material is shown on imported customs papers to serve liquidity on the system.

Where a type of original material is spun off into a variety of ingredients to produce many types of products, the ultimate finished product is the product that makes up from the ingredient material itself or from the combination of ingredients ingredient to other products. In other materials, both the original material and the ingredient material were registered on the imported materials portfolio.

The Department of Customs is a contract for the 01 /TBNVL-GC/2014 contract to follow suit for monitoring, management.

2. The case with the new birth code in the process of implementation of a contract extension, the trader announces the addition of the customs agency.

3. For the unit that has not yet applied the information technology to manage, the contract bar, the trader uses the natural digits in a row starting out of the 01 to set the raw materials, supplies.

What? 15. The procedure to import raw materials, public supplies

1. For the raw materials, public supplies by the side of the public offering from abroad:

a) Implementers the regulation of customs procedure for the goods of commercial imports specified at Part II of the Digital Information Act. 128 /2013/TT-BTC October 10, 2013 of the Ministry of Finance (below the acronym) 128 /2013/TT-BTC).

b) For the raw materials, the item is purchased by the buyer and designated a third partner to the recipient of the public recipient, in the case of the import customs entry that adds the text of the party to the recipient of the publication informing the recipient of the acquisition from the third partner. three.

c) For the finished product provided by the public offering to mount or close with the successful product into a synchrony item and export abroad, the customs procedure performed as for the macho material and must meet the following conditions:

c1) The complete product name and the purpose of providing a complete product to attach or close with the household product into a synchrony item and export abroad is noted in the contract/appendix contract;

c2) As governed as raw materials, imported items to macho;

c3) When you do an input in the name of the name, the amount of finished product is mounted or shared with the household product exported in the imported customs affidavit.

2. For the raw materials, public supplies by the side of the household are provided in the form of export, import at place: customs procedure implementation by regulation at Article 15 No. 1. 154 /2005/NĐ-CP and stipulated at Article 45 of the Digital 128 /2013/TT-BTC, Export, export, export procedures, import procedures at the current implementation at paragraph 3 Article 20 of this Privacy.

3. The case of raw materials, household items imported through fast-moving and fast-moving service business traders registered the affidavit in the form of tax filing, on the basis of the owner ' s recommendation, the Customs Governing where management contracts The co-worker currently resigns the affidavit to the owner on the basis of the untimely testimony and has the text informing the Customs Department where the shipment manager is quick to make the return of the tax return to the trader (if any). The procedure, the record returns the amount of tax that has submitted to the trader executed by regulation at No. 128 /2013/TT-BTC.

The case of pre-cargo was returned to Vietnam by the owner of the customs department in accordance with the Bureau of Customs, which manages the public contracts, and then transfers the case to business traders moving fast to continue customs. with the Customs Administration where the cargo manager is fast-moving; the procedure of transferring the current execution to a fast-moving line. Where the import shipment is in fact checkup, the owner has the offer to be tested in fact goods at the location of the fast-moving row. traders and Customs at the management of the public contract.

What? 16. Customs procedure for raw materials, supplies due to the recipient of the public offering to the public contract

1. For the raw materials, the item is by the recipient of the self-produced or purchased by the Vietnamese market:

a) Must be agreed upon in the contract/appendix of the public contract on the name, the rating, the rate of loss, the quantity, the order, the payment method, the payment deadline.

Unsupplied raw materials, supplies of the export-prohibited goods category, suspend export;

b) For the raw materials, the self-supply object in the catalog of export goods has a license: filed a certificate of the trader itself, which publishes the license itself to the object.

c) customs procedure:

The public recipient does not have to be a customs procedure for raw materials, self-sourcing materials from the source of the public offering of self-produced or purchased in the Vietnamese market including raw materials, supplies of imported origin (except DNCX). When the export of the public product export, the public recipient of the public, the export tax, the other taxes (if any) on the appendix to the export of the exported goods.

The customs authority does not implement liquidity to the source of raw materials, self-sourcing materials from the source of the public offering produced or purchased in the Vietnamese market but when the export of the merchant macho product does manifest all its sources. Provided by the 2 /NVLCLO-GC/2014-Exhibit I issued with this message. Tax policy implemented by regulation at the Digital Decree 87 /2010/NĐ-CP August 13, 2010 by Government and Digital News 128 /2013/TT-BTC.

2. For the raw materials, supplies from the recipient of direct public acquisition from abroad to provide for the macho contract:

a) Being agreed upon in the contract/appendix a public contract on the name, the rating, the rate of loss, the quantity, the order, the payment method, the payment deadline.

b) Must apply for an authority to have jurisdiction over the raw materials, supplies of the catalog of imported goods with a license; no raw materials, items under the category of goods prohibited import, ban export, suspend import, suspend export, etc. -No.

c) Customs procedure, tax policy, tax refund procedure performed as follows:

c1) For the raw material, the self-supply item is imported after the agreement in the contract/appendix contract: register the import of the imported letter in the form of a public image; the method of writing on the imported paper is as follows:

As the importation procedure, the recipient pays 1 copies of the purchase contract; the tax policy is carried out in the form of machinization.

c2) For the raw materials, materials import in the type of production of export production before contracting the public contract: The merchant is used to supply the machinally, tax policy, the tax refund procedure made in accordance with the type of raw materials input. to produce the export of regulations at No. 128 /2013/TT-BTC in case of the full response of the following conditions:

c2.1) In accordance with the raw materials, the materials supply the agreement in the contract/appendix macho contract on quantity, rule, race.

c2.2) The import period is not more than 02 years since the registration of the imported paper until the registration of the export sheet has the use of raw materials, supplies supplies.

For export production products that have a production cycle over the next 2 years, the product is produced by product export. The trader must have a program document, a certificate from the proof of the cycle of product production, and is headed by the Customs and Customs Administration where the contract agrees. The tax policy is implemented by regulation at the Tax Management Law, Article 1 Amendment Law, which adds some of the provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP July 22, 2013.

d) When the export of the public product export procedure, the recipient of the public received a 2 /NVLCHGC/GC/2014-Exhibit I issued with this message; this template was saved with the export sheet.

3. For the case of purchase of goods sales between the domestic and the manufacturing business to supply: customs procedure implementation by regulation at Article 49 of the Digital Information. 128 /2013/TT-BTC And point a, b, d.

What? 17. Customs procedure for machinery, import equipment to implement the company ' s macho contract.

1. The importation of machinery, rent equipment, on loan to implement a public contract must comply with the regulations on export management policy, import of goods.

2. The importation of machinery, rent equipment, on loan to implement the worker ' s macho outsourcing of foreign investment capital made by regulation at Digital Notice. 04 /2007/TT-BTM April 4, 2007 of the Ministry of Commerce (now Ministry of Commerce).

3. Customs procedure:

a) For the machine, the rent device, the loan to directly serve the subject of the imported tax-exempt object, carried out in the form of a temporary reintroduction and customs procedure at the Department of Public Affairs Management Customs.

b) For the machine, the interior setting for rent, borrowing but not directly to the public service, the customs procedure performed in accordance with the type of entry-re-entry, tax return; tax policy implementation of the Digital Information Regulation 128 /2013/TT-BTC.

What? 18. Customs procedure for export goods, imports to model macho (non-payment sample)

1. The customs procedure for export goods, imports to make the work model currently prescribed for export goods, imports are not intended to trade regulations in section III Digital 128 /2013/TT-BTC.

2. The sample for the macho model meets the following conditions:

a) It can only be used as a model to be machinable, with no commercial value (e.g., the row is punched or stamped "pattern", shoes one, the one hand);

b) The evidence from the shipment is currently a sample;

c) Each sample code is exported to a maximum of 10 units.

What? 19. The procedure of exporting domestic products abroad

1. customs records:

a) Customs:

b) The cargo details table for the case of goods has many types of ununiform or ununiform packaging: file 1.

c) The export permit for goods with a license to export pursuits to the regulation of the law: submit 1 major copies (exporting once) or the shoot (exported multiple times) and the main publication to the object, to vote on the deduction;

d) Other testimonies are related in accordance with the regulation of the law: the filing of the primary.

2. The procedure for export customs carried out at the Customs Department where public contract announcements and by regulations on customs procedures for the goods export of trade stipulated at Part II of the Fourth Census. 128 /2013/TT-BTC but does not perform tax return, check the tax calculation on export products; in addition to the implementation of some of the following content:

a) The case of export macho products uses raw materials, self-supply supplies, the customs procedure carried out by regulation at Article 16 of this.

b) The case of contract/appendix contract whether the use of the finished household product attached to the export-export product is clear on the export customs affidavit.

c) The case of household products exported to a third partner but in a co-worker contract who has not yet shown a specific name, the address of this partner is when the procedure for registration of the export sheet, traders submit to the party ' s text-to-party agency. The family assigned the delivery to a third partner.

d) For the export shipment of the actual inventory of the goods, the trader appeared to have been notified when the customs agency requested.

The customs office is only registered for the export of the export bill for the merchant code that has informed the extent.

3. Customs procedure for the export of exported goods to the export of customs carried by customs procedure for the goods transfer of the provisions specified at Article 16, Article 18 Decree No. 154 /ND-CP and stipulated at Article 61 Digital 128 /2013/TT-BTC.

4. The customs procedure for the household product has exported returned to repair, reprocessing the current implementation stipulated at Article 55 Digital News No. 1. 128 /2013/TT-BTC.

What? 20. Customs for export, import in place for household products

1. The export export condition at the prescribed implementation at Article 32 of the number 187 /2013/NĐ-CP.

2. During the 15 (fifteen) days from the date of the trader's arrival at the site of the customs and delivery of the customs, the trader was imported at the site of customs. The case is too long for the trader to enter the customs and customs of the customs, the customs of the customs, the customs of the customs, the customs of the customs, the customs of customs, and customs.

3. Customs procedure performs as follows:

3.1. For household products imported in place to make production materials:

a)

A1) The responsibility of the trader as the export procedure in place:

A1.1) Full release of information on the export-issued paper accompanying the Digital Information 15 /2012/TT-BTC 08/02/2012 of the Ministry of Finance issued the export of export, import (below the short as Digital Notice) 15 /2012/TT-BTC ). At the third of the three export records, the name of the delivery designation is the delivery designation; at the 8th of the number, the date of the export invoice or the GTGT invoice (in the case of using the GTGT bill); at 9, the opening of the 9-note field exports the location and the Naval Reserve. to make the procedure to be imported in place due to the import trader at the supply site.

A1.2) The customs records for the Customs Bureau where the export procedure is in place, including:

A1.2.1) The export commodity publication: 02 primary;

A1.2.2) export bill or value invoice increase: file 1 photo;

A1.2.3) The delivery designation of the party is assigned;

A1.2.4) The export license (applicable to the exported export item).

A2) The responsibility of the Customs Administration as the export procedure in place:

a2.1) Take on, register the affidavit; test the actual commodity for the case of the property of the check-check; check the tax calculation for the raw material itself (if any);

a2.2) Liu 01 filed and certificates from merchants submitted, returned to traders exporting 1-n-testimony and certificates from the publishing merchant;

a2.3) Fax for the Department of Locally Imported Customs (Customs Expenditures expected to be the export procedure in place due to the opening business in the export customs record) the customs statement made the procedure for monitoring, continuing customs procedures.

(A2.4) Coordinated with the Customs Administration where the procedure is made available for verification of clarified in the case of the specified deadline at paragraph 2 This is that the trader does the importation procedure in place of no customs procedure.

b) The procedure is in place:

b1) The responsibility of the merchant as the import procedure in place:

b1.1) Full release of the information on the import issued by the issued issued pattern. 15 /2012/TT-BTC -At the top of three of the records that are in the name of the name of the recipient's name.

b1.2) Providing information on the location of the delivery, the Customs Department is expected to serve as the export-export procedure at the site of the export trader at the site of the export customs publication;

b1.3) The customs records for the Customs Section for the procedure of being imported in place, including:

b1.3.1) The import of imported goods at: 02 primary;

b1.3.2) The purchase contract with the household party has a receiving clause from the public recipient;

b1.3.3) Other papers by statute for each type of import (except single transport);

b2) The responsibility of the Customs Administration as the procedure to import at:

b2.1) Continue to declare a copy of the export customs report at the site that has completed the customs procedure as the Customs Administration is located at the destination. The case is too long for customs procedure at paragraph 2, in conjunction with the Customs Section where the export procedure is in place for inspection, verification of clarified;

b2.2) Continue the customs records by regulation;

b2.3) To conduct newspaper registration steps, tax calculation (for taxable goods); the actual inventory of goods when there is a sign of question of traders, receiving untrue goods on customs testimony; the case of merchants brought goods to the public. In the production, check out the checkbook, the accounting, the accounting, the evidence from the shipment; at the 35th box (other records) on the imported paper: importation in place according to the export sheet at number ..., day ... month ... Every day, every day, every day, every day, every day, every day, every day, every day, every day, every day, the customs, the signs, the customs, the signs,

b2.4) Liu 01 filed with certificates from traders, paying for 1-1 affidavit and eyewitness testimony;

B2.5) The written notice for the direct management tax agency that the trader is in place to monitor or inform the information sent through the computer network in the case between the Customs Administration as the import procedure and the local tax authority that has been networked.

c) The case of trader traders, receiving a household export product in place to produce the export of export products made several times during the day or week or month is enthaed on 1 of the export of imported export customs at the site. on the basis of transaction certificates, once such as export invoices or GTGT invoices, internal transport and shipping certificates with export of export bills or GTGT invoices, gross internal and internal transport regrouping to declare limited to the day. Or week or month for a week or a week or a week or month. At the time of delivery, there was a change in tax policy or a rate of implementation on the export of the import in its own place, not grouping with evidence of no changes in tax policy or rate.

The time of the registration of the customs post by day is the last working hour of that day. The time of the registration of the customs post by week or month is the last working day of the week or that month.

3.2. For the finished household product in place for the domestic business:

a) Location as customs procedure: at the Department of Public Administration of the Public Governing Customs there is an export product at the site.

b) customs records, customs procedures: implementation by regulation at Article 45 of the number of customs 128 /2013/TT-BTC; Customs affidavit, customs procedure made by regulation at paragraph 3.1; tax policy, import management policy implemented by current regulation.

c) A complete household product imported in place for the domestic business to implement by regulation at the Digital Protocol. 89 /2006/NĐ-CP August 30, 2006 of the Government on the label of goods.

3.3. Export procedures, locally imported to the case of a public recipient of foreign traders and merchants in the household product, the trader makes the export procedure, importing at home products. Yeah.

3.4. For household products used for payment of public money:

Customs procedures such as customs procedures for household products are complete in place for domestic business. The purchase contract is replaced by a written agreement between the party and the recipient of the payment of the payment of the public goods.

The trader fulfills the policy of importing goods that imports, tax policy as for imports from foreign countries and regulations at the U.S. Digital Agenda. 89 /2006/NĐ-CP August 30, 2006 of the Government on the label of goods. This household product was brought in to contract the contract.

3.5. The export paper, which imports at a place of value for liquidity when:

The customs statement is fully enlightened, confirmed, signed by the export trader, the import trader, the Customs Administration, the Customs Administration, the Customs Administration, and the Customs Administration.

What? 21. Customs procedure for the public hire case.

The case of a Vietnamese trader signs a public contract with foreign traders but does not directly join the public that employs other merchants (rehiring) by regulation at point b, paragraph 2 Article 32 of the number. 187 /2013/NĐ-CP It is a trader who has signed a contract with foreign traders as an export, import, contract contract with the customs authority and is accountable to the law on the implementation of this contract. The trader signs a public contract with foreign traders who are responsible for a written notice of the name of the merchant, the address of the headquarters and address of the government 's own production base and the merchant' s return to the public to inspect the inspection as needed. Yeah.

The trade between Vietnamese traders and merchants was not a customs procedure.

What? 22. Procedulated product delivery procedure

1. The responsibility of the trader:

a) On the basis of the specified text basis of the manual parties, the trader of the transfer of the transitional public product (Parties) must have the recommended text of the transitional procedure for the macho product sent to the Department of Public Affairs Administration of the Department of Public Affairs, in a statement. It states the item, the number of the number of the number of the number of the number of workers ... transferred to the contract of the public, to the public. After being approved by the Bureau of Customs, the trader delivered the transitional public product and the trader who received the transitional family product (the recipient) performed the customs procedure in accordance with Article 2 of this.

b) The person who is in the law of the trader's trader, the recipient of the responsibility before the law on the work of the transitional family, is produced from the raw materials of the contract, and is used in accordance with the right purpose of the procedure. at Article 33 of the Digital Decree 187 /2013/NĐ-CP.

c) A public contract with a transitional household product (a contract contract) and a public contract using a transitional household product as a macho (a contract to recognize) and a trader who gets a job as a worker. The duties of both the Parties and the Parties.

2. Customs procedure: Implemendation of the customs procedure at paragraph 3 of this Article 20.

What? 23. The procedure of transferring raw materials, supplies; machinery, rental equipment, on loan at the designation of the party to another public contract in the process of implementing the company contract.

1. The cases are transferred:

a) The machine, the device that carried out the work of the previous contract contract was transferred to the implementation of the work of the next public contract or else the recipient, placing the public;

b) The raw material, the imported item for the macho contract but is not suitable for implementing this contract contract (due to the change of the product code), the household is required to move on to the execution of another public contract with or else the recipient, placing the family. It was

c) The raw material, the supplies of the contract/appendix of this public contract but the side of the miscommunication for the contract/appendix of another public contract with the partner to the public lay;

d) Other cases if the trader has a valid reason for a reasonable reason, the Chief Minister of the Customs Bureau, where the contract management review, agrees to move, except for the case at c2, paragraph 2 Article 27 of this.

2. Customs procedure:

Applies as export procedures, importing at home products to make raw materials regulation at paragraph 3 Article 20 This information, except for requiring a trader to export a export bill or a GTGT bill.

What? 24. The procedure of exporting raw materials, supplies, machinery, household temporary equipment to abroad during the implementation of the company ' s public contract.

1. customs records:

a) The publication of the export of goods: filed 2 major copies;

b) The program of the trader's solution (stating the reason for the re-entry; number, date, month, year of the imported edition and of the return contract): file 1 major plus the corresponding import of the import;

c) The text offers to return the line of the public offering: file 1 major.

2. Customs procedure: performing as the procedure of exporting abroad raw materials, excess public supplies stipulated at point b, paragraph 2 Article 27 This information.

What? 25.

1. The filing deadline, the extension of the payment file:

a) The deadline for filing a liquidity:

1) At least 15 working days, since the date of the partnership ends or expires, the trader has a written offer of the Department of the Customs Administration to contract the settlement of raw materials, excess supplies; machinery, rental equipment, borrowing; scrap, Scrap, scrap (according to the template issued by the Appendix II) and is considered by the Customs of the Customs Office, approved by the trader's offer.

A2) At the end of 30 days of work since the day the company ' s Governing Body of the United States agreed to solve the resolution of raw materials, excess supplies, machinery, rental equipment, borrowing, scrap, scrap, scrap on the offer of merchants, traders, and others. must have done customs procedures to solve the raw materials, excess supplies, machinery, rental equipment, borrowing, scrap, scrap, scrap (if available) and fully submitted the contract liquidity to the customs office.

A3) For the macho contract to split into multiple appendages to perform, the deadline for filing liquidity to each of the co-worker contracts performed as the deadline for filing a contract contract.

b) The limit of the payment profile:

b1) The cases are renewed for payment filing:

b1.1) The merchant simultaneously made many public contracts and these contracts were all out of effect at a time;

b1.2) There is a dispute between the public and the public recipient involved in the contract contract;

b1.3) The case for any other non-resistant reason the trader did not perform the correct time of liquidity.

b2) Authority and extension deadline:

The business of the trader's program, the Chief of the Bureau of the Customs Administration, manages the contract to review, renew the deadline for the filing of the specified liquidity at the point a, paragraph 1 This Article. The extension deadline is only 1 times and no more than 30 days.

2. liquidity profile:

a) The application for liquidity according to the DNTK-GC/2014-Exhibit II pattern issued with this message: filed 2 major copies;

b) A composite table of materials, imported materials according to model 01 /HSTK-GC/2014-Annex II issued with this message: file 1 major;

c) The combined product aggregation table in accordance with the sample 02 /HSTK-GC/2014-Annex II issued by this message: file 1 major;

d) The composite table of raw materials, the primary item returned abroad and transferred to another public contract while working on a contract contract according to the 3 /HSTK-GC/2014-Exhibit II contract issued by this message: file 1 major;

The sum of raw materials, the supplies provided by the recipient (if any) according to the 4 /HSTK-GC/2014-Annex II issued with this message: file 1 major;

The case of the customs authority that questioned the prescribation of the source of domestic purchases in the country for the untrue supply required a trader to export the purchase order, certificate from the payment of the supply of the public to the public.

e) The compositure table, the supplies used to produce as a export product under the sample 05 /HSTK-GC/2014-Annex II issued by this message: file 1 major;

g) The contract bar contract 06 /HSTK-GC/2014- Annex II issued by this message: filed 2 major copies (paid in 1-1 after the reception of the liquidity profile);

h) The aggregation of machinery, entry equipment, re-entry of the 07 /HSTK-GC/2014-Annex II issued with this message: filed 2 major copies (paid in 1-1 after the reception of the liquidity profile);

i) The complete product statistics table imported to mount or close with the export macho product (if any) by model 08 /SPHC-GC/2014-Annex II issued by this message: filed 2 major copies (paid in 1-1 after receiving the bar profile) (clause)

K) The publication of the export product (including the publication of the export-to-place import) has finished the customs procedure, enough the basis for the identification of the goods exported by regulation at Article 30 Digital. 128 /2013/TT-BTC, By model 09 /HSTK-GC/2014-Annex II issued with this message: file 1 major;

A representative by the law of the merchant signed the name, stamped (the case was a personal business passport, signed, stating their name; number, day of proof of the people, place) on the above boards and responsible for the law of accuracy, honesty. of the liquidity numbers.

3. The responsibility of the trader:

a) Blisters full liquidity, time specified;

b) take responsibility before the law of the whole number of the provisions in the liquidity;

c) Materials processing, supplies; machinery, excess equipment; scrap, scrap in accordance with the rules of law;

d) Coordinate with the customs authority in the event that it should be clarified about the number of liquidity.

4. The responsibility of the customs agency:

4.1. Accept liquidity profile:

a) Take over the payment of the contract contract by the trader;

b) The full, synchrony, valid, and duration of the liquidity profile:

b1) The case of full liquidity profile, synchrony, valid and filing on time:

b1.1) Check out the contract of the contract contract; the specified case, the trader, and the unpayment contract contract, the trader suggests that the trader is responsible for the payment of the surviving public contracts and the implementation of tax obligations (if Yes);

b1.2) Identitiate on 02 of the trader's liquidity offer (the DNTK-GC/2014 Annex II), filed a 1-copy, 1-to-1 trader to save according to the rules;

b2) The case of full liquidity, synchrony, valid but filing is not correct:

b2.1) Set a violation of the deadline for filing liquidity and regulatory filing;

b2.2) Perform the regulatory content at b1.1, b1.2 paragraph 4 This.

b3) The case of an incomplete, unsynchronable, unsynchronable liquidity profile: The refusal to receive a degree of a career requirement, which states the reason for refusing or requiring additional evidence from missing.

b4) The base for the customs authority to delay the delay of payment of liquidity and processing of raw materials, excess supplies, machinery, lease equipment, borrowing is since the time of a full, synchrony filing of the trader, the contract of liquidity.

4.2. Check the liquidity profile after completing the reception procedure:

The 30-day delay of working since the date of the completion of the procedure for the adoption of a merchant contract contract, on the basis of the process of assessing the legal compliance of the trader, the customs agency imples the classification of liquidity to apply. the appropriate test measure; check, match the applicable liquidity profile to the case:

a) The trader ' s liquidity profile does not comply with customs law, tax legislation.

b) The trader's liquidity profile adheres to customs law, tax law but there is a sign of question on the importation of raw materials, supplies; on the rating; on the export of the product; other questions when receiving the liquidity profile.

c) Check out the probability of 5% of the trader ' s public contract compliance with customs law, tax legislation to evaluate the process of compliance with the law of the trader. The 505% of the total number of public contracts agreed to the trader's payment of customs law, the tax law of the previous year, and the case of the result was less than 1 contract.

4.3. The case through examination, which details the case file details the question mark, requires a deep examination to detect the breach, transfer the case to the post-agency Audit Bureau to perform the following examination.

4.4. Inventory check:

a) The case must check the inventory:

A1) When there is capital information consuming raw materials, imported supplies to household export goods into the interior;

a2) When the definition of the breach is defined;

A3) When there is a question of raw materials, supplies, or quantity of household products that move forward the offer to move to another public contract is not correct;

A4) When the number of merchants ' liquidity has an unusual disparity than the data on the customs system.

b) The examination is as follows:

b1) Before deciding to check the inventory, the Customs Department where the macho contract management had the text of the specific program trader the specific course of inquiry content related to the identification of the actual number of actual inventory simultaneously the full profile. It's from the point of evidence to prove it.

b2) The case of a non-process trader, which proves that the questionable content associated with determining the number of actual inventory is conducted to determine; the test content performs as follows:

b2.1) Check out the accounting system, file, certificate of export, export, export; export, import; format using raw materials, supplies.

b2.2) The actual inventory is in inventory;

b2.3) The number of available inventory figures with the number of data still exists on the accounting system, evidence from the export of export, import and on the record liquidity, the private item of the trader.

c) Processing the test results: the property base, the extent of the breach of the breach to apply the prescribed treatment measures at the Digital Protocol. 127 /2013/ND-CP October 15, 2013, the Government of the United States on October 15, 2013, is about the execution of administrative violations and the enforcement of administrative decisions in the field of customs.

What? 26. The overdue processing of household contract liquidity and overtime as customs procedure for raw materials, excess supplies; machinery, rent equipment, borrowing:

1. Procu overdue processing of public contract liquidity:

a) In the 90-day period since the expiration date of the payment filing (including the extension time), the Customs Customs where the contract management performs the following work:

A1) Has an invitation to invite a trader to the customs authorities of the violation of the breach for the prescribed treatment: 502 times;

A2) Deploy the executive measures required by the trader to execute the contract contract bar;

A3) Coordinated with the authorities to investigate, verify, search in case of a trader with signs of escaping from the business registration address.

b) The treatment after having executed the governor, investigation, verification, search:

b1) For the trader does not bar the contract contract but it is still active: transfer the case to the post-agency Audit Bureau to perform the following examination in accordance with the specified information;

b2) For the fugitive trader, the missing: complete and transfer of the entire customs records to the competent authority to investigate the charges of smuggling, tax evasion by the provisions of the Criminal Code.

2. Processing the deadline for the customs procedure for raw materials, excess supplies and machinery, rent equipment, borrowing:

Customs Department at the management of the co-worker contract:

a) Set the breach in order to handle the regulation;

b) Transfer the case to the post-information Audit Bureau to perform the prescribed post-related examination.

What? 27. The procedure for the customs of raw materials, excess supplies; scrap, scrap (which is off the standard of using raw materials, routing of goods and depreciation rates), scrap; machinery, rental equipment, borrowing, etc.

1. The processing forms:

According to the agreement in the contract agreement and regulation of Vietnamese law, raw materials, excess supplies, scrap, scrap, scrap, machinery, rental equipment, loan to be processed as follows:

a) Sold in the Vietnam market (implemented in the export method, in-place import);

b) Export returns abroad;

c) To make another public contract in Vietnam;

d) Votes, in Vietnam;

e) Destroy in Vietnam.

2. Customs procedure:

a) The customs of the semi-raw materials, excess supplies, scrap, scrap, machinery, equipment, and loans in the Vietnamese market are carried out by regulation at Article 20 of this article.

b) The export of export customs returns foreign to the designation of the public ordering party as for the shipment of commercial exports. As customs procedure, customs practice checks the practice of shipment, race-to-type, signature, and code-based code, the device that is logged in the open sheet with the machine, the export device.

c) The procedure of transferring raw materials, excess supplies, machinery, lease equipment, borrowing to other outsourcing contracts by the designation of the outsourcing outsourcing implementation of the export customs procedure, imported at the site of the macho product to make the production raw materials. at this Article 20, except requiring a trader to export the export bill or invoice of GTGT; in addition, the implementation of the following work:

c1) The procedure of transferring raw materials, excess supplies; machinery, rent equipment, borrowing to another public contract was made only after the leader of the Customs and Customs Administration of the public contract confirmed to the trader ' s proposed work in accordance with the following regulations. A1, point a, paragraph 1 Article 25 of this.

c2) The cases are not transferred raw materials, supplies to other public contracts:

c2.1) The trader imports raw materials, supplies but does not implement a macho contract that offers to transfer the whole material, this item to another trader;

c2.2) The recipient of the raw material, supplies from the previous co-worker but did not include the macho but continued to recommend switching to another co-worker contract; the raw material case, the recipient from the previous co-worker put into a macho production but It is not used for this contract to be moved to and used on the following public contracts of the same or other partners to the public, not to continue to move on to the next public contract.

d) customs of the vote, giving machines, renting equipment, borrowing; raw materials, excess supplies; scrap, scrap:

Customs records include:

d1) The customs affidavit. "The recipient of the household ..."

d2) Văn Văn Văn, donated by the party to the public: file 1 major;

d3) The approved text of the Ministry of Commerce if a row, donated to the Catalogue of the Import goods under the license of the Ministry of Commerce or the text of the specialized agency if the imported goods have a license by the specialized state governing body: The first one.

Customs procedure and tax policy are in accordance with the regulation on the vote, giving. After the completion of the customs procedure, the database of the 2nd edition of the United States Customs, 01 copies of the contract of the contract, 01 of the contract for the merchant to receive the public (in the case of a given person is not a public recipient).

The customs of the destruction of scrap, scrap, waste in Vietnam:

1) The destruction of scrap, scrap, waste is conducted during the execution or after the end of the contract/appendix contract.

2) The customs procedure for the destruction of the destruction:

d2.1) The merchant has a text to the Genus Customs Office of the Governing Body of the time, the destruction site in which it specifies the method, the method of destruction accompanied by the agreement of the agreement of the public party and the approval text of the competent authority. the right to environmental management in case of a direct trader is destroyed.

In the case of other merchant traders, scrap metal, scrap, disposal, and disposal of the authority of the trader (1 copy).

2.2) The employer organizes the destruction and is accountable to the law on the effects of the entire destruction process on the environment.

3) The department of the United States Department of Public Governing Body of the Company of the United States Department of Public Service.

At the end of the destruction, the parties set out to compile confirmation of the destruction according to regulation. The receipt must have the signature of the representative in accordance with the law of the trader, the sign of the destroyed goods merchant, the surname, the signature of the customs officer overseeing the destruction and the person being represented by the law by the law to participate in the process. Abort.

3) The case for scrap of scrap, scrap, waste not performed at the scrap of scrap, scrap, scrap that must be transported to another location for destruction is as follows:

The transport of scrap, scrap, scrap to the destruction site must be the correct implementation of the Environmental Protection Laws.

3.2) The United States Department of Poultry Customs is a co-worker of the contract to implement customs for the means of scrap metal, scrap, scrap transport to the destruction site. The site of the destruction site of the same province/city is the Governing Body of the Royal Naval Governing Body responsible for monitoring the destruction.

The site of the destruction site of the Department of the Provincial Bureau of the Provincial Bureau of the Province of the Province of the Province of the United States, the Bureau of Customs Enforcement has a written statement of the customs unit where there is a destruction site monitoring the destruction according to the regulation in the second, the point. This is two things. At the end of the destruction, the Bureau of Customs oversees the destruction of the Department of Customs (which has a full signature of the relevant parties).

Supervising procedures, the monitoring of the monitoring mission in accordance with the regulation of the cargo transfer guide at the customs procedure for the export of export, imports of the store.

3. For the raw materials, surplus supplies by the self-supply trader by the form of import from abroad according to the public type:

a) The case of the macho party has paid the money to buy the raw materials, the supplies: the execution by regulation at paragraph 1, paragraph 2 This.

b) The case of the public offering has not paid for the purchase of raw materials, supplies: transferred supply to the next public contract in the event of a regulatory response stipulated at paragraph 2 of this Article 16.

4. For the macho contract to have the same partner, and the same partner, the trader is compensated with the raw material of the same strain, the same rules, the qualities, the same price.

What? 28. Processing for raw materials, excess supplies; machinery, rent equipment, borrowing; the macho product does not appear to be paid due to the addition of the left hand.

Employees are responsible for paying taxes for domestic consumption on raw materials, excess supplies; machinery, rent equipment, borrowing; non-export products are paid due to the rejection of the household, as stipulated at paragraph 2 Article 43 Digital. 128 /2013/TT-BTC Or do the procedure as the standard procedure at the point, paragraph 2 Article 27 of this. The tax base is determined at the time of the purpose of use by regulation at the Digital Notice. 128 /2013/TT-BTC.

Section 3. CUSTOMS PROCEDURE FOR GOODS PLACED ABROAD IN FOREIGN COUNTRIES

What? 29. The procedure announces company contract

1. The responsibility of the trader:

Prior to the first batch export of the contract, the trader made the contract announcement. Profile:

a) Contract contract and contract appendix (if available): filed 2 major copies;

b) Business registration certification or investment license or investment certificate (in the case of the first procedure): file 1:

c) The certificate for registration of tax code (in the case of first procedure): file 1 taken;

d) The body's license to be authorized in the case of export goods for the implementation of a worker contract and the imported household product of the export of export goods, the import has a license: file 1 of the photograph, the main publication.

2. The mission of the customs agency: executed by regulation at paragraph 2, Article 10 This Information, except for the inspection of the production facility.

What? 30. Procedulated export of raw materials, supplies to produce goods placed abroad in foreign countries

1. Customs records such as a shipment profile of a macho product; in addition, the case of raw materials, export supplies belonging to the Ministry of Commerce 's licensed export goods or specialized management body, the basis of the body' s license adds. No, no, no, no, no, no.

2. The customs procedure performed as for the goods export trade stipulated at Part II of the Fourth Quarter. 128 /2013/TT-BTC, Except for tax testimony, tax check.

What? 31. The procedure of notification, adjustment and valuation checks

Implementation of the procedure of notification, adjustment, and quantitative examination for public recognition for foreign traders rules at Article 11, Article 12, Article 13 of this Information.

What? 32. The procedure of importing products to home overseas

1. Customs records such as the type of trade import; the customs records are registered in the type of public entry.

2. Customs procedure performs as customs procedure for commercial import goods.

a) Charge tax and control:

A1) The identification of the tax price, tax rate, export of goods made by regulation at the Digital Information 128 /2013/TT-BTC.

A2) The standard base informed the customs agency and the imported food supply to determine the amount of raw materials, the supplies exported from Vietnam to the household for imported products.

What? 33. The procedure for the temporary product of foreign products to recycle then reimports back to Vietnam. South

1. The condition of being proviated the product of the public abroad for recycling then reimports back to Vietnam:

a) a temporary household product for recycling during a maximum period of three hundred sixty-five days (365) since the date of registration of the imported paper.

b) Products have not passed the production, macho, repair or use in Vietnam.

2. Place as a customs procedure: At the Customs Department where the management of the macho contract.

3. The procedure to temporarily advance the product to recycle:

a) The customs records are:

A1) The text of the proposal for a temporary export of goods, which states the goods of the imported paper, the reason for the recycling of recycling, recycled content: file 1 major;

a2) The publication of the export of export goods; the blueprint of goods as for commodity export goods;

A3) The customs publication of the macho product's macho product: file 1 photo;

A4) The text received the goods for recycling of foreign partners: 01 main copies;

b) Customs procedures apply as customs procedure for commercial export goods and must examine the real goods of goods.

c) The period of recycling by traders registered with the customs authority but not more than 275 days from the date of the advance.

4. The procedure to re-enter the recycled household product:

a) The customs records are:

A1) The import of imported goods: filed 2 major copies;

A2) The export of export (for recycling): file 1 of the images;

A3) Customs procedure applies as customs procedure for commercial import goods (excluding import permits, tax openings, tax calculation tests).

The sale of a recycling product in a foreign market is in accordance with the provisions of Article 2 of this Article 36.

What? 34. The procedure of moving forward overseas

For a transitional family in foreign countries, Vietnamese merchants were not the forereworkers of the customs union.

What? 35.

1. liquidity profile, including:

a) The export manifest manifest, imported: file 1 major;

b) The sum of raw materials, export supplies: file 1 major;

c) The aggregate product product aggregation table: file 1 major;

d) The combined product aggregation table, donated, culled (if available) abroad: file 1 major;

) Table aggregables, supplies used to produce imported macho products: file 1 major;

e) The total foreign purchase raw materials (if available) to produce imported macho products: file 1 major;

g) Public contract liquidity table: filed 2 major copies (pay per 01 after liquidity);

The above table contents are similar to the corresponding chart of the contract liquidity profile for foreign traders stipulated at paragraph 2 of this Article 25.

2. liquidity procedure:

The filing of the trader filed, the extension of the payment file; the method of checking the liquidity profile; the test deadline, the confirmation of the liquidity profile; the overdue processing of the payment filing process as for the recipient of the trader to the trader. -Foreign.

What? 36. Customs for the customs of raw materials, excess supplies; scrap, scrap, scrap; machinery, temporary equipment catering to the company ' s public service.

1. The processing forms:

According to the agreement in the contract agreement and regulation of Vietnamese law, raw materials, excess supplies, scrap, scrap, scrap, machinery, rental equipment, loan to be processed as follows:

a) Sold, donated, destroyed in the foreign market;

b) Import to Vietnam;

c) Moving on to other public contracts abroad;

2. Customs procedure:

a) The customs of customs sold, donated, destroyed raw materials, excess supplies, scrap, scrap, machinery, equipment, and on loan at the foreign market made in accordance with the regulation in the country receiving public; not registering customs documents with the Vietnamese customs. but tax, export taxes (if available) to the raw materials, supplies, machinery brought from Vietnam abroad for public use.

b) The customs of the customs of Vietnam:

b1) The case of raw materials, excess supplies, machinery, equipment exported from Vietnam; scrap, scrap from raw materials, export supplies from Vietnam to re-enter;

b2) The case of raw materials, excess supplies, machinery, foreign acquisition equipment; scrap, scrap of raw materials from raw materials, foreign purchases made as for a shipment of business imports;

b3) When working as customs procedure, Customs enforcement does the actual shipment of the food; the object of the type, the sign, the code of the machine, the recording device on the clipboard with the machinery, the re-entry device.

c) The procedure of transferring raw materials, excess supplies, machinery, rental equipment, borrowing to another contract contract:

c1) The merchant has a written text for the Department of Public Contract Management Customs, the notification content of: name, raw material qualities, supplies; raw materials, excess supplies; machinery, leased equipment, loan-on-contract/appendix contracts The number, date of the year, is transferred to the contract/appendix to the digital contract, the date of the year signed with foreign partners (the name of the recipient's name abroad).

c2) The trader is only made the procedure of transferring raw materials, excess supplies; machinery, rent equipment, borrowing to another public contract after the Leader of the Customs Administration of the Customs Department confirmed the trader 's offer to the trader' s offer when the contract bar is valid. Yes, my partner.

Section 4

THE ORGANIZATION.

What? 37.

1. This message has the enforcement effect since October 10, 2014 replacing the Digital Digital. 117 /2011/TT-BTC August 15, 2011 of the Ministry of Finance and the previous guidelines of the Ministry of Finance contrary to this Information.

2. For merchants who perform electronic customs procedures for household goods for foreign traders, the electronic customs procedure is carried out by the regulation at No. 2. 196 /2012/TT-BTC November 15, 2012, of the Ministry of Finance; policy, management, filing, and regulatory implementation of this Information.

3. For the contract/appendix contract to inform and be accepted at the time of the Digital News 117 /2011/TT-BTC August 15, 2011 comes into effect but liquidity at the time of this Smart Time is in effect, the trader is selected to contract the contract/appendix contract according to the instructions at No. 117 /2011/TT-BTC Or the liquidity in this message.

What? 38.

1. The General Secretary General of the Bureau of Customs at the General Administration issued a customs procedure for the unification of the customs units, which has just made a very good management of the management of the export, the proper importation of the right export. The law.

2. The Chief Directorate General of Customs, Head of the Units of the Ministry of Finance and subordination of the Ministry of Finance, organizations, individuals are involved in charge of this private practice ./

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan