MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 350/QD-BTC | Hanoi, March 8, 2019 |
DECISION
ON AMENDED ADMINISTRATIVE PROCEDURE IN CUSTOMS UNDER STATE MANAGEMENT FUNCTIONS OF MINISTRY OF FINANCE
MINISTER OF FINANCE
Pursuant to Decree 63/2010/ND-CP dated June 8, 2010 of the Government on controlling administrative procedures;
Pursuant to Decree No. 48/2013/ND-CP dated May 14, 2013 of the Government on amendment to Decrees relating to controlling administrative procedures;
Pursuant to Decree No. 92/2017/ND-CP dated May 07, 2017 of the Government on amendment to Decrees relating to controlling administrative procedures;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 02/2017/TT-VPCP dated October 31, 2017 of Minister, President of Government Office guiding control operations of administrative procedures;
At request of General Director of General Department of Customs,
HEREBY DECIDES:
Article 1. An amended administrative procedure in customs under state management functions of Ministry Of Finance is attached hereto
Article 2. This Decision comes into effect from March 28, 2019.
Annul procedure for accrediting preferential enterprises publicized under Decision No. 2770/QD-BTC dated December 25, 2015 of Minister of Finance (under Clause 11 Section 2 Part I attached to Decision No. 2770/QD-BTC dated December 25, 2015 of Minister of Finance).
Article 3. Heads of entities affiliated to General Department of Customs are responsible for implementation of this Decision./.
| PP. MINISTER |
AMENDED ADMINISTRATIVE PROCEDURE UNDER STATE MANAGEMENT FUNCTIONS OF MINISTRY OF FINANCE
(Attached to Decision No. 350/QD-BTC dated March 8, 2019 of Minister of Finance)
PART I. LIST OF ADMINISTRATIVE PROCEDURE(S)
1. List of amended administrative procedure under state management functions of ministry of finance
No. | Administrative procedure document number | Name of administrative procedure | Name of legislative document dictating the amendment | Field | Entity in charge | |||||
Administrative procedure in central government | Administrative procedure in central government | Administrative procedure in central government | Administrative procedure in central government | Administrative procedure in central government | Administrative procedure in central government | |||||
1 | B-BTC-286618-TT | Procedure for accrediting preferential enterprises in customs | Circular No. 07/2019/TT-BTC dated January 28, 2019 of Minister of Finance | Customs | General Department of Customs |
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PART II. DETAIL OF ADMINISTRATIVE PROCEDURE UNDER STATE MANAGEMENT FUNCTIONS OF MINISTRY OF FINANCE
Administrative procedure in central government
Field: Customs.
1. Name: Procedure for accrediting preferential enterprises in customs
1.1. Order of implementation:
1.1.1. Step 1: Enterprises shall send application for preferential treatment to General Department of Customs (change application receiving entity, to be specific: change from Customs Departments of provinces, interprovinces, or central-affiliated cities to General Department of Customs)
1.1.2. Step 2: General Department of Customs shall appraise eligibility for application of preferential treatment.
- Application appraisal
General Department of Customs shall inspect adequacy and legitimacy of applications of enterprises; inspect information provided by enterprises, information about enterprises collected from tax authorities and customs authorities where head offices of the enterprises are based and where enterprises conducting import, export activities eligible for application of preferential treatment;
In case of inadequate applications, within 5 working days, General Department of Customs shall inform applicants in writing for revision;
In case applicants are ineligible for preferential treatment, General Department of Customs shall respond the applicants in writing and provide reasons;
In case applicants are eligible for preferential treatment, General Department of Customs shall conduct physical inspection in the enterprises;
- Physical inspection:
General Department of Customs shall organize physical inspection in enterprises. Physical inspection shall cover:
+ Matching physical inspection results with declaration of enterprises;
+ Conducting post-clearance inspection at head offices of customs declarants to assess compliance with regulations and law if enterprises have not been inspected or subject to post-clearance inspection to assess compliance with regulations and law on customs and tax within 24 consecutive months before the date on which enterprises submit application for recognition as preferential enterprises.
1.1.3. Step 3: General Department of Customs shall decide to recognize preferential enterprises.
1.2. Implementation: Enterprises shall submit applications to General Department of Customs
1.3. Application composition and quantity:
1.3.1. For enterprises exporting, importing commodities and customs brokerage agents, application shall consist of:
- Application using Form No. 02a/DNUT attached to Circular No. 07/2019/TT-BTC dated January 28, 2019: 1 master register;
- Audited financial statements in the latest 2 consecutive fiscal years: 1 master register;
- Auditing reports in the latest 2 consecutive fiscal years: 1 photocopy;
- Investigation conclusion reports in the latest 2 years (if any): 1 photocopy;
- Written description of internal control systems of enterprises which fully describes procedures for managing, supervising, and controlling actual operations of import, export commodity supply lines of enterprises;
- Certificate of commendation, certificate of quality (if any): 1 photocopy.
Application quantity: 1 set.
1.3.2. For organizations and individuals importing commodities to implement key investment projects remarked by the Prime Minister prior to being licensed for investment and currently in fundamental construction phase, application shall consist of:
- Application for preferential treatment and commitment to adhere to project progression using Form No. 02b/DNUT attached to Circular No. 72/2015/TT-BTC dated May 12, 2015: 1 master register;
- Certificate of investment, economic-technical presentation: 1 photocopy.
Application quantity: 1 set.
1.4. Deadline for resolution:
General Department of Customs shall appraise and provide conclusion regarding recognizing preferential enterprises within 30 days from the date on which adequate applications are received;
For complicated cases that require consulting relevant ministries, deadline for appraisal may be extended to no more than 30 days;
In case an enterprise is concluded to be eligible for preferential treatment, General Director of General Department of Customs shall sign Decision on recognizing preferential enterprises.
1.5. Entities adopting administrative procedures:
- Enterprises exporting, importing commodities.
- Customs brokerage agents.
- Organizations and individuals importing commodities to implement key investment projects remarked by the Prime Minister prior to being licensed for investment and currently in fundamental construction phase.
1.6. Agencies processing administrative procedures:
- Competent agencies capable of making decisions: General Department of Customs
- Competent agencies or individuals authorized or decentralized for implementation (if any): Department of Post-clearance Inspection (under Decision No. 2659/QD-TCHQ dated September 14, 2015 of General Director of General Department of Customs)
- Agencies conducting administrative procedures: Department of Post-clearance Inspection - General Department of Customs.
- Cooperating agencies: Departments Of Taxation of provinces and cities where head offices of enterprises are located.
1.7. Administrative procedure results:
Decision on recognition of preferential enterprises (Form No. 03/DNUT attached to Circular No. 07/2019/TT-BTC dated January 28, 2019).
1.8. Fees, charges: none.
1.9. Name of form, declaration:
- Enterprises exporting, importing commodities, and customs brokerage agents shall submit application for preferential treatment using Form No. 02a/DNUT attached to Circular No. 07/2019/TT-BTC dated January 28, 2019.
- Organizations and individuals importing commodities to implement key investment projects remarked by the Prime Minister prior to being licensed for investment and currently in fundamental construction phase shall submit application for preferential treatment using Form No. 02b/DNUT attached to Circular No. 72/2015/TT-BTC dated May 12, 2015.
1.10. Requirements and eligibility for adoption of administrative procedure:
1.10.1. Compliance with regulations and law on customs and tax
Within the latest 2 consecutive years up to the date in which enterprises apply for recognition as preferential enterprises, enterprise must not violate any regulation and law on customs tax and be met with penalty for:
- Tax evasion or tax fraud; smuggling or illegal cross-border trafficking of goods;
- Administrative violations in customs in forms and penalties exceeding competence of Director of Customs Sub-departments and equivalent titles;
- For customs brokerage agents, number of customs declarations declared by the brokerage agents that are met with penalties for administrative violations in customs and tax under competence of Directors of Customs Sub-departments and equivalent titles not exceeding 0.5% of total declarations declared.
- Not having unpaid overdue tax as per the law.
1.10.2. Import and export turnover
a) Enterprises reaching import, export turnover of at least USD 100 million/year.
b) Enterprises reaching import, export turnover of commodities manufactured in Vietnam of at least USD 40 million/year.
c) Enterprises reaching import, export turnover of agricultural products, fishery products manufactured or raised in Vietnam of at least USD 30 million/year.
d) Customs brokerage agents: number of customs declarations declared by the brokerage agents in the year reaching of at least 20,000 declarations/year.
Import and export turnover under Points a, b, c, and d above refers to average turnover of the latest 2 consecutive years up to the date on which enterprises submit application for recognition as preferential enterprises, and does not include turnover of entrusted import, export.
d) Do not apply import, export turnover eligibility for enterprises obtaining certificates for hi-tech enterprises issued by Ministry of Science and Technology as per Law on Hi-Tech.
1.10.3. Electronic customs procedures and electronic tax procedures
Adopt electronic customs procedures, electronic tax procedures; develop information technology programs to manage import and export activities of enterprises in a manner that satisfies inspection demands of customs authorities.
1.10.4. Payment of import, export commodities
Pay for import, export shipments via banks according to regulations of financial institutions and the Government. Enterprises are responsible for informing customs authority about account number, lists of banks for transactions.
1.10.5. Internal control systems
Enterprises are eligible in terms of internal control systems if they satisfy following requirements:
- Enterprises implement and maintain procedures for managing, supervising, and controlling physical operation of enterprises.
- Enterprises shall develop measures, methods, and procedures for internal control in a manner that guarantees safety and security for import, export commodity supply line as follows:
+ Monitor commodity transportation from enterprises to ports and vice versa;
+ Inspect container safety prior to loading commodities onto transport;
+ Supervise in important areas: Walls, fences, entrances, warehouses, storage, manufacturing areas, and administration areas;
+ Assign employees to move and work in areas suitable with their tasks;
+ Examine security of information technology systems;
+ Guarantee personnel security.
1.10.6. Compliance with regulations and law on accounting and auditing
- Apply accounting standards according to regulations of Ministry of Finance;
- Annual financial statements must be audited by auditing companies eligible for providing accounting services according to regulations and law on independent accounting. Auditing remarks regarding financial statements in auditing reports must be unqualified opinions according to Vietnam auditing standards.
1.10.7. In case enterprises are suspended from preferential treatment, enterprises shall not be considered or recognized as preferential enterprises by General Department of Customs for the next 2 years.
1.11. Legal basis of administrative procedure:
- Article 42 through Article 45, Clause 1 Article 101 of Law on Customs dated June 23, 2014;
- Clause 2 Article 9 of Law on Export and Import Duties dated April 6, 2016;
- Article 9 through Article 12 of Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to Law on Customs and Customs Procedures, Customs Examination, Supervision and Control;
- Clause 7 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2010 on amendments to a number of Articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to Law on Customs and Customs Procedures, Customs Examination, Supervision and Control;
- Circular No. 72/2015/TT-BTC dated May 12, 2015 of Minister of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises;
- Circular No. 07/2019/TT-BTC dated January 28, 2019 of Minister of Finance on amendment to Circular No. 72/2015/TT-BTC dated May 12, 2015 of Minister of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises.
Form 02a/DNUT
………… COMPANY | SOCIALIST REPUBLIC OF VIETNAM |
No. ………….. | (Location and date) |
To: General Department of Customs
Company: …………………….
Tax identification number: …………………….
Head office address: ………………
Phone number: ……………………… FAX: …………………………
Website: ………………………
Certificate of establishment/Certificate of investment No. ………………………; first date of issue: …………………… by: ………………………………
(In case of any change, declare the date of the latest revision as illustrated below:
The ……th revision on ………………… (date); issued by: ………………; Detail of revision: ……………………)
Certificate of business registration No. …………….; first date of issue: …………… by: …………………
(In case of any change, declare similar to Certificate of establishment/Certificate of investment)
Model of enterprises: ……………………
Line of business: …………………….
Representatives of companies: …………………. ; Titles: …………; Mobile number: …………; Email: ……………
Enterprises engaging in manufacturing, toll manufacturing, processing activities in following countries: …………………………….
Investment (Total investment): …………………
Field of investment: …………………
Model of import, export: ……………
Based on enterprise eligibility under Chapter III of Circular No. 72/2015/TT-BTC dated May 12, 2015 of Ministry of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises, …………… Company has assessed and referred to abovementioned regulations and deems eligible for recognition as preferential enterprises according to Circular No. 72/2015/TT-BTC. To be specific:
I. Import, export activities of the Company
1. Perform customs declarations:
□ Perform customs declaration and adopt other procedures relating to customs laws
□ Perform customs declaration and adopt other procedures relating to customs laws via customs brokerage agent
Customs brokerage agent performs declaration on behalf of Company (name, TIN, address, investment certificate): …………. (In case of performing customs declaration via customs brokerage agent)
□ Other opinions (e.g. performing customs declaration and employing customs brokerage agent): ……………
Export format: …………
Import format: ………….
Primary export commodities: ………………..
Primary import commodities: ………………
Primary export market: ………………….
Primary import market: ………………
2. Payment methods for import, export commodities
The Company makes payments, transactions via financial institutions, account name and number in said financial institutions:
II. Statistics on import, export figures
Basis for statistical report is Clause …. Article … Circular No. 72/2015/TT-BTC dated May 12, 2015.
Period of statistics: from ……………. (date) to ………………. (date).
(e.g. if time of gathering statistics is dd/mm/yyyy, period of statistics shall be from January 1, (yyyy – 2) to dd/mm/yyyy)
Reporting year | Export turnover (USD) | Export turnover (USD) | Export turnover (USD) | Export turnover (USD) | Total import turnover (USD)
| Total export turnover (USD) | |||
| Export turnover of commodities originating in Vietnam (USD) | Export turnover of agricultural products, fishery products manufactured or raised in Vietnam (USD) | Export turnover of other commodities (USD) | Total import turnover (USD) |
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20.. |
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20.. |
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20.. (From January 01, …… to ………) |
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III. Adoption of online customs procedures and tax procedures
1. The Company adopts online customs procedures, tax procedures from …………. (month and year)
2. The Company adopts online tax procedures from …………. (month and year)
IV. Technical infrastructure of information and technology
1. Accounting software being used by the enterprise:
2. Technical infrastructure of information and technology of the Company must:
□ Perform 24/7 online customs declaration
□ Obtain information and technology programs for managing import, export activities
□ Satisfy requirements of customs authority for online report
□ Satisfy requirements of customs authority for inspection
□ Other requirements: ………….
V. Compliance with customs laws
Within the last 24 months (from ………… to ………….), …………. Company deems themselves to have adequately complied with regulations and law on customs. Basis for assessment of the Company is Circular No. …………., Decree No. …………….., Law ………………
Number of times the …………… Company is met with penalties imposed by customs authority (if any):
(Declare according to each Decision on imposing penalties)
Decision on imposing penalties No. Agency imposing penalties: Violation(s): Fine: Additional penalties (if any): | Date |
VI. Compliance with tax laws
Within the last 24 months (from ………… to ………….), …………. Company deems themselves to have adequately complied with regulations and law on tax. Basis for assessment of the Company is Circular No. …………., Decree No. …………….., Law ………………
Number of times the …………… Company is met with penalties imposed by customs authority (if any):
(Declare according to each Decision on imposing penalties)
Decision on imposing penalties No. Agency imposing penalties: Violation(s): Fine: Additional penalties (if any): | Date |
VII. Compliance with regulations and law on accounting and auditing:
1. The ……………. Company applies accounting standard accepted by Ministry of Finance. All economic activities are fully reflected in accounting books.
2. Annual financial statements are audited by ………………. Accounting Company
Investment certificate/Business registration of the Accounting Company No. ……………. issued by: ……………… date of issue: ……………. (if investment certificates are revised, declare all certificates and details of revision by each instance of revision)
3. Audit opinions regarding financial statements specified under auditing reports: ………….
VIII. Tax debt:
(Declare each undue and overdue tax debt for all taxes)
…
IX. Financial performance
Post-tax profits based on audited financial statements in 2 years in question: ………………
X. Internal control and management systems for activities relating to import, export commodities of the Company
The Company shall fill in the questionnaire attached below
………… Company assumes legal responsibilities for truthfulness and accuracy of information and documents attached hereto, and guarantees to stringently comply with regulations and law and Circular No. 72/2015/TT-BTC.
Hereby request General Department of Customs to consider and decide on recognizing ………… Company as preferential enterprise./.
(Attached documents: …)
| DIRECTOR
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QUESTIONNAIRE ATTACHED TO FORM NO. 2a/DNUT
No. | Criteria | Self-assessment results | Self-assessment results | Detail description | ||||
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| Yes | No |
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I. GENERAL INFORMATION ON THE COMPANY | I. GENERAL INFORMATION ON THE COMPANY | I. GENERAL INFORMATION ON THE COMPANY | I. GENERAL INFORMATION ON THE COMPANY | I. GENERAL INFORMATION ON THE COMPANY | ||||
1 | Does the Company elaborate functions and tasks of import, export departments? |
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2 | Does the Company elaborate functions and tasks of legal affair departments? |
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3 | Does the Company elaborate functions and tasks of internal control departments? |
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4 | Does the Company develop procedures for managing and storing customs documents and financial accounting instrument? |
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5 | Does the Company develop procedures for procurement, manufacturing, storage, transport, etc.? |
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6 | Does the Company develop internal control procedures? |
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7 | Does the Company conduct annual internal control? |
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II. SAFETY AND SECURITY CONTROL | II. SAFETY AND SECURITY CONTROL | II. SAFETY AND SECURITY CONTROL | II. SAFETY AND SECURITY CONTROL | II. SAFETY AND SECURITY CONTROL | ||||
2.1 General regulations on security in the Company | 2.1 General regulations on security in the Company | 2.1 General regulations on security in the Company | 2.1 General regulations on security in the Company | 2.1 General regulations on security in the Company | ||||
8 | Are security measures in the Company specified in written form? |
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9 | Are these documents regularly updated to suit operations of the Company? |
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10 | In case activities of the Company are conducted in different locations, are security measures in said locations implemented consistently? |
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2.2 Security in commodity transportation | 2.2 Security in commodity transportation | 2.2 Security in commodity transportation | 2.2 Security in commodity transportation | 2.2 Security in commodity transportation | ||||
11 | Does the Company have commodity transport departments? |
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12 | In case of hiring external services, do the hired external companies comply with security requirements of the Company for the cargoes? |
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13 | Does the Company develop measures for monitoring and recording transport sequence in order to guarantee that commodities are transported in a timely manner according to plan? |
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14 | Are all individuals involved in commodity transportation trained and guided to guarantee security of the cargoes? |
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15 | Has the Company encountered any incident relating to safety during commodity transportation in the last 2 years? (If yes, specify) |
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16 | Did the Company adopt measures to promptly deal with said incidents? |
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17 | Does the Company develop procedures for monitoring progress of containers of import, export commodities after being loaded onto ships |
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2.3 Container inspection before loading commodities | 2.3 Container inspection before loading commodities | 2.3 Container inspection before loading commodities | 2.3 Container inspection before loading commodities | 2.3 Container inspection before loading commodities | ||||
18 | Does the Company mandate safety inspection of containers prior to loading commodities? |
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19 | Does the Company develop specific measures for inspecting containers? (E.g. inspection 7 spots of containers, hinges, locks, possible spots for concealment on containers, etc.) |
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20 | Does the Company develop measures for inspecting lead seal before and after use to avoid illegal use? |
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21 | Does the Company inspect number of containers according to transportation contracts informed by partners? |
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22 | Are inspections above recorded in printed forms and do inspectors adequately inspect and store as per the law? |
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2.4 Security in key locations | 2.4 Security in key locations | 2.4 Security in key locations | 2.4 Security in key locations | 2.4 Security in key locations | ||||
23 | Does the Company employ surveillance system or supervision measures in walls, entrances, warehouses, and administration areas? |
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24 | Does the Company develop lighting systems inside and outside of entrances, exits, loading areas, unloading areas, warehouses, fences, and parking spaces? |
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25 | Are clients entering, exiting the Company required to present ID Cards or documents proving purpose of entering the Company? |
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26 | Are clients moving in the Company accompanied by employees or issued with provisional ID cards? |
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27 | Does the Company develop measures for registering, inspecting commodity transport vehicles entering, exiting the Company? |
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28 | Does the Company have separate areas for commodity transport vehicles? |
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2.5 Authorization for moving and working | 2.5 Authorization for moving and working | 2.5 Authorization for moving and working | 2.5 Authorization for moving and working | 2.5 Authorization for moving and working | ||||
29 | Are employees of the Company authorized to move and work in areas suitable for their tasks? |
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30 | Does the Company develop measures for recognizing employees working in different sections? |
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31 | Does the Company have measures for inspecting and supervising movement and work mentioned above? Especially in important, susceptible areas namely warehouses, loading areas, etc. |
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32 | Does the Company have actions against illegal infiltration to authorized areas? |
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2.6 Security of information technology systems | 2.6 Security of information technology systems | 2.6 Security of information technology systems | 2.6 Security of information technology systems | 2.6 Security of information technology systems | ||||
33 | Does the Company have measures for ensuring security and integrity of information system relating to operations of the Company? |
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34 | Does the Company have measures for preventing illegal access, exploitation, intentional vandalism, or loss of data? |
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35 | Does the Company mandate authorization for access to information system? |
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36 | Are login accounts required to be changed on a regular basis? |
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37 | Does the Company have measures for restoring lost data? |
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38 | Does the Company have solutions for cases where employees, staff illegally and intentionally access information system and cause damage to the Company? |
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39 | Are employees of the Company trained regarding information technology security assurance? |
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2.7 Personnel security | 2.7 Personnel security | 2.7 Personnel security | 2.7 Personnel security | 2.7 Personnel security | ||||
40 | Does the Company have procedures/methods of identifying worker’s information before employing in susceptible positions without violating basic rights as per the law? |
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41 | Does the Company conduct periodic inspection of basic information of employees working in susceptible security positions? (warehouses, loading areas, etc.) |
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42 | Does the Company develop employee identification measures and require all employees to wear ID cards, uniform, etc. while working and moving within the Company? |
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43 | Does the Company have separate control measures for temporary employees working in susceptible security positions? |
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44 | Does the Company provide any security and safety training courses for staff and employees? |
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45 | Does the Company have any measures for preventing employees who have terminated employment contracts from accessing information system and infrastructure of the Company? |
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III. COMPLIANCE WITH REGULATIONS AND LAW | III. COMPLIANCE WITH REGULATIONS AND LAW | III. COMPLIANCE WITH REGULATIONS AND LAW | III. COMPLIANCE WITH REGULATIONS AND LAW | III. COMPLIANCE WITH REGULATIONS AND LAW | ||||
46 | Has the Company been met with more than VND 50 million of fine for administrative violations in customs imposed by customs authority? |
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47 | Has the Company been met with fine equivalent or higher than 1 instance of imposed tax imposed by tax authority? |
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48 | Has the Company been met with penalties in form of confiscating exhibits of violations? |
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49 | Has the Company been subject to post-clearance inspection conducted by customs authority? |
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50 | According to the latest post-clearance inspection, was the Company subject to tax arrears collection or penalties for administrative violations? |
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IV. CUSTOMS DECLARATION CONTROL | IV. CUSTOMS DECLARATION CONTROL | IV. CUSTOMS DECLARATION CONTROL | IV. CUSTOMS DECLARATION CONTROL | IV. CUSTOMS DECLARATION CONTROL | ||||
51 | Does the Company inspect/match import/export commodity information with information on contracts, commercial invoices, commodity packaging records? |
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52 | Does the Company develop procedures for ensuring accurate and regular production of reports on information received from customers/partners (on commodity name, type, quantity)? |
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53 | Will the Company thoroughly investigate cases of inadequate commodity quantity or quality? |
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54 | Does the Company have procedures for informing customs authority/partners in case of inadequate commodity quantity? |
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55 | Are import commodities of the Company packed and arranged consistently in a container? |
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56 | Are export commodities of the Company packed and arranged consistently in a container? |
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57 | Does the Company have procedures for ensuring clarity, accuracy and legitimacy of information on importers, exporters, transport service providers used for customs clearance? |
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58 | Does the Company have procedures for ensuring consistency between information on the VNACCS and information on import documents? |
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59 | Does the Company have procedures for inspecting adequacy of contents of import, export documents? |
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60 | Are import, export departments of the Company aware of all documents guiding classification of import, export commodities? |
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61 | Does the Company have procedures for identifying/reviewing HS Codes for imported, exported commodities? |
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62 | Does the Company request customs authority to classify and apply HS code in advance in case of additional commodities? |
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63 | Does the Company produce schedules on imported, exported commodities and respective HS codes declared to customs authority? |
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V. MANAGEMENT OF VALUE DETERMINATION, CLASSIFICATION OF CODE, ORIGIN, TAX EXEMPTION, INTELLECTUAL PROPERTY | V. MANAGEMENT OF VALUE DETERMINATION, CLASSIFICATION OF CODE, ORIGIN, TAX EXEMPTION, INTELLECTUAL PROPERTY | V. MANAGEMENT OF VALUE DETERMINATION, CLASSIFICATION OF CODE, ORIGIN, TAX EXEMPTION, INTELLECTUAL PROPERTY | V. MANAGEMENT OF VALUE DETERMINATION, CLASSIFICATION OF CODE, ORIGIN, TAX EXEMPTION, INTELLECTUAL PROPERTY | V. MANAGEMENT OF VALUE DETERMINATION, CLASSIFICATION OF CODE, ORIGIN, TAX EXEMPTION, INTELLECTUAL PROPERTY | ||||
64 | Do the Company and export partners have any special relationship as per the law? |
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65 | Are negotiators of foreign trade contracts aware of import, export, and business activities of the Company? |
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66 | Is negotiation restricted by designation/attachment of a third party? |
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67 | Does the Company retain price quotations of sellers? |
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68 | Does the Company hold absolute rights for commodities that have been imported? |
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69 | In addition to payments to be settled with the sellers according to invoices and/or contracts, is the Company obliged to make any payments to the sellers or a third person designated by the sellers in order to import these commodities? |
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70 | Does the Company make multiple payments for each import shipment? |
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71 | Does the Company receive discount for import, export commodities? |
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72 | Is the discount recorded by both parties in writing? |
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73 | Does the sale of imported commodities of the Company comply with any other regulation of the partners? |
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74 | Is the signing of contracts between the Company joined by a third party? |
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75 | Does the Company pay the partners in form of TTr? |
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76 | Does the Company pay the partners in form of L/C? |
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77 | Does the Company pay the partners in form of DP? |
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78 | Does the Company pay the partners in any other form? |
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79 | Are brands of commodities purchased by the Company exclusively distributed by the partners? |
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80 | Are commodities imported by the Company fragile? |
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81 | Does the Company directly distribute imported commodities? |
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82 | Does the Company store data/documents (including electronic data) during negotiation process? |
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83 | Does the Company import commodities from countries entering agreements on preferential tax treatment with Vietnam? |
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84 | Does the Company have procedures for conducting self-inspection of certificate of origin? |
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85 | Does the Company return certificate of origin to customs authority after receiving customs clearance for the commodities? |
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86 | Are import, export departments of the Company aware of regulations and law on customs and tax? |
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VI. MANAGEMENT OF IMPORT COMMODITIES REQUIRING PERMISSION, QUARANTINE, SPECIALIZED INSPECTION | VI. MANAGEMENT OF IMPORT COMMODITIES REQUIRING PERMISSION, QUARANTINE, SPECIALIZED INSPECTION | VI. MANAGEMENT OF IMPORT COMMODITIES REQUIRING PERMISSION, QUARANTINE, SPECIALIZED INSPECTION | VI. MANAGEMENT OF IMPORT COMMODITIES REQUIRING PERMISSION, QUARANTINE, SPECIALIZED INSPECTION | VI. MANAGEMENT OF IMPORT COMMODITIES REQUIRING PERMISSION, QUARANTINE, SPECIALIZED INSPECTION | ||||
87 | Does the Company import commodities that require permission, quarantine, and/or specialized inspection? |
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88 | Does the Company record conclusion of inspection and inspection results for commodities that require specialized inspection, and/or plant quarantine? |
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89 | Does the Company have procedures for declaring additional information on specialized inspection results and quarantine results on the VNACCS? |
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90 | Does the Company have procedures for applying for permission with respect to commodities that require import, export permit? |
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91 | Are import, export departments of the Company aware of regulations on quarantine and specialized inspection? |
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92 | Does the Company have control procedures in order to prevent use of commodities when results of specialized inspection of import commodities are not available? |
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VII. MANAGEMENT OF MATERIALS OF PROCESSED PRODUCTS MANUFACTURED FOR EXPORT | VII. MANAGEMENT OF MATERIALS OF PROCESSED PRODUCTS MANUFACTURED FOR EXPORT | VII. MANAGEMENT OF MATERIALS OF PROCESSED PRODUCTS MANUFACTURED FOR EXPORT | VII. MANAGEMENT OF MATERIALS OF PROCESSED PRODUCTS MANUFACTURED FOR EXPORT | VII. MANAGEMENT OF MATERIALS OF PROCESSED PRODUCTS MANUFACTURED FOR EXPORT | ||||
93 | Does the Company have separate storage areas? |
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94 | Does the Company have storage management procedures? |
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95 | Does the Company have separate sections for materials, semi-finished products and finished products in the same storage? |
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96 | Does the Company have software for integrating data of accounting departments, import, export departments, manufacturing departments, and storage departments? |
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97 | Do import, export departments of the Company monitor actual storage data of materials, semi-finished products, and finished products? |
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98 | Does the Company store quotas on producing export products and documents relating to development of quotas in electronic form? |
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99 | Does the Company store quotas on producing export products and documents relating to development of quotas in physical form? |
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100 | Does the Company develop actual quotas for each manufacturing process? |
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101 | Does the Company have department(s) for developing technical quotas on manufacturing a unit of product? |
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102 | Can management software of the Company convert semi-finished products to their constituents? |
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103 | Does the Company have procedures for conducting physical inspection of storage on a periodic basis? |
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104 | Does the Company conduct physical inspection of storage in December 31? |
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105 | For an enterprise providing toll manufacturing services, does goods-dispatch note of the Company dictate which products are produced using the dispatched goods? |
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106 | Does the Company have software for managing materials, semi-finished products, and finished products? |
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107 | Does the Company manage materials and commodities in form of barcode? |
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108 | Upon determining actual amount in store at the end of the period, does the Company convert all finished and semi-finished products into their constituents? |
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109 | Is conversion from amount of materials, finished and semi-finished materials to value for production of final accounts on materials and finished products produced from imported sources calculated according to annual average price? |
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VIII. COOPERATION WITH CUSTOMS AUTHORITY | VIII. COOPERATION WITH CUSTOMS AUTHORITY | VIII. COOPERATION WITH CUSTOMS AUTHORITY | VIII. COOPERATION WITH CUSTOMS AUTHORITY | VIII. COOPERATION WITH CUSTOMS AUTHORITY | ||||
110 | Has the Company been met with penalties imposed by customs authority for failure to cooperate with customs authority? |
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Form 02b/DNUT
Project …………… | SOCIALIST REPUBLIC OF VIETNAM |
No. ………….. | (Location and date) |
To: General Department of Customs
Project ……………
Project developer:
Tax identification number: …………………….
Address: …………………………………
Phone number: ……………………… FAX: …………………………
Email: ………………………………….
Certificate of establishment/Certificate of investment No. ………………………; first date of issue: …………………… by: ………………………………
(In case of any change, declare each instance revision in detail as illustrated below:
The ……th revision on ………………… (date); issued by: ………………; Detail of revision: ……………………)
List of contractors and TIN: …………………
Contact representative of the project: ……………………………; Title: …………; Mobile number: …………; Email: ……………
Investment (Total investment): …………………
Field of investment: …………………
Type of import, export declaration: ………………….
Date of project commencement: ……………………………
Current project progress:
Official commercial commencement date of the project: ………………………
Written consent/remarks of the Prime Minister (No., date): ………………………………..
Based on eligibility under Chapter III of Circular No. …/…/TT-BTC dated ………, … of Ministry of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises, Project ……………. has referred to abovementioned regulations and deemed eligible for preferential treatment according to Circular No. …/…/TT-BTC.
Project ………… hereby assumes legal responsibilities for truthfulness and accuracy of information and documents attached hereto, and guarantees to stringently comply with regulations and law and Circular No. 72/2015/TT-BTC.
Hereby requests General Department of Customs to consider and apply preferential treatment for Project …………………../.
(Attached documents: …)
Recipient: | PROJECT REPRESENTATIVE |
Form 03/DNUT
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. ………… /QD-TCHQ | (Location and date) |
DECISION
Recognition of preferential enterprise
GENERAL DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS
Pursuant to Law on Customs dated June 23, 2014;
Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to Law on Customs and Customs Procedures, Customs Examination, Supervision and Control; Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government on amendment to Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to Law on Customs and Customs Procedures, Customs Examination, Supervision and Control;
Pursuant to Decree No. 91/2014/ND-CP dated October 1, 2014 of the Government on amendment to Decrees on tax:
Pursuant to Decree No. ………… dated ………, … of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. ………. dated ………, …… of Prime Minister on functions, tasks, powers, and organizational structure of General Department of Customs affiliated to Ministry of Finance;
Circular No. 72/2015/TT-BTC dated May 12, 2015 of Minister of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises; Circular No. …/2019/TT-BTC dated ………, … of Minister of Finance on amendment to Circular No. 72/2015/TT-BTC of Minister of Finance on preferential treatment in adoption of customs procedures, inspection, and customs supervision for import, export commodities of enterprises;
Considering application for recognition as preferential enterprise attached to document No. ………… dated …………., … of ………………… Company;
At request of Director of Department of Post-clearance Inspection in Presentation No. ………… on ………………..
HEREBY DECIDES:
Article 1. Recognize the ………………… Company as preferential enterprise and adopt preferential treatment according to Circular 72/2015/TT-BTC dated May 12, 2015 of Minister if Finance /Project ……………; Tax identification number: …………………….; Address: …………………………………
Article 2. …………………… Company is responsible for complying with Article … of Circular No. ……………… dated ………, …… of Ministry of Finance and relevant law provisions.
Article 3. Duration of preferential treatment is 3 years from the date on which this Decision is signed. If the Company still satisfies all eligibility as per the law after the duration above, preferential treatment shall remain applicable.
Article 4. This Decision comes into effect from the day of signing.
Article 5. ……………. Company, Director of Department of Post-clearance Inspection, Directors of Customs Departments of provinces, interprovinces, central-affiliated Cities are responsible for implementation hereof./.
Recipient: | GENERAL DIRECTOR |
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