VCN- On 4 June 2018, the Tay Ninh Customs Department introduced to the business community Decree No. 59/2018 / ND-CP, the guiding circulars and answered many questions of enterprises on new policies related to import-export activities.
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At the meeting, the Tay Ninh Customs Department introduced the contents of Decree No. 59/2018 / ND-CP amending and supplementing some articles of the Government Decree 08/2015 / ND-CP; the contents of the draft Circular on the determination of the origin of exports and imports and the contents of the draft Circular amending and supplementing Circular 38/2015 / TT-BTC on Customs procedures and Customs supervision for imported and exported goods; Customs management for processed goods, production, export processing enterprises; tax administration for export goods and post-clearance audits.
Along with the dissemination of the above mentioned contents, the representative of Tay Ninh Customs Department also answered many questions of enterprises related to guiding contents in the above circular such as regulations on C/O, declaration of supplementation, cancellation of declarations, specialized inspections, procedures for reporting finalization of dissolved enterprises, handling of surplus materials for processed goods, handling of faulty products in exporting, processing, reimbursement and Customs valuation.
Specifically, in response to inquiries of Lien Phuc Tire Company Limited (Trang Bang Industrial Zone) on the general container transshipment, the representative of Tay Ninh Customs Department said that according to the draft Circular amending and supplementing Circular 38/2015 / TT-BTC, if goods are packed in the same container belonging to many goods owners, the goods must be brought into the CFS warehouse and conducted the procedures for packing containers under the supervision of the Customs office. In the case where the goods of a customs declarant are presented in multiple declarations jointly with one container and the same shipping company, the Customs office shall comply with the current provisions of Circular 38.
Regarding the opinion of Lucky Vietnam Co., Ltd (Phuoc Dong Industrial Zone) about the archiving customs dossiers for imported and exported goods, Tay Ninh Customs Department said that pursuant to Article 16a of the Draft Circular amending and supplementing the Circular No. 38/2015 / TT-BTC, the Customs declarants shall be responsible to keep the originals of the Customs dossiers specified in Clause 1 of this Article within the time limit specified at Point e, Clause 2, Article 18 of the Customs Law, to be submitted to the Customs offices for post-customs clearance audits and specialized inspections. The original is presented in the form of electronic voucher or paper voucher.
In the case where the originals are in the form of paper vouchers which are submitted to the Customs offices, the Customs declarants shall have to keep the copies. For documents in electronic form, Customs declarants must keep electronic copies. In the case where the Customs declarants are Customs clearance agents, the goods owners shall have to keep the Customs dossiers. Where the goods owner is a foreign trader who is not present in Vietnam, the Customs agent shall have to keep the documents of the Customs dossier.
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Besides responding directly to the questions of enterprises mentioned at the conference, the representative of Tay Ninh Customs Department also asked enterprises to study the new regulations to implement all the contents of the decree and the above circular when it comes into force. For specific problems, enterprises should contact the Customs Branch where the enterprises carry out the procedures so that they can be answered and instructed in detail.
By Thu Diu/ Hoang Anh