VCN – The General Department of Vietnam Customs has requested provincial Customs Departments check the case of regular importing used machines, equipment and process lines since Resolution 18/2019/QĐ-TTg taking effective until now.
Accordingly, units need to compare with information on enterprise registration papers searched on the National Business Registration Portal. If an enterprise registers business activities related to trading/manufacturing/leasing/maintaining or repairing machinery, spare parts, equipment or process lines, the units will conduct information collection, risk assessment and post-clearance audit for the businesses.
For defining imports of enterprise that do not comply with Clause 3 Article 4 of Decision 18/2019/QD-TTg, units should base on the provisions of Clause 7, Clause 8 and Point b Clause 12 Article 14 of Decree 127/2013/ND -CP dated October 15, 2013 of the Government (amended and supplemented in Decree No. 45/2016 / ND-CP ofthe Government dated May 26, 2016) to handle cases.
The guidance of General Department of Vietnam Customs aims to ensure the import of used machinery, equipment and process lines complies with regulations.
According to Clause 3, Article 4 of the Decision No. 18/2019/QD-TTg of the Prime Minister dated April 19, 2019: "only allowing the imports of used machinery, equipment and process lines for serving directly the production activities of enterprises in Vietnam ”.
Besides that, according to guidance of the Ministry of Science and Technology in Document 2115/BKHCN-DTG dated July 16, 2019, “based on the information on the certificate of enterprise registration and look up the enterprise code on the National Business Registration Portal, the business lines of enterprises can be identified for making a basis for comparison with the declaration of enterprises on the purpose of importing used machinery and equipment process lines "and "enterprises are responsible for clearly stating the purpose of import (codes of import) on customs declaration and taking responsible for the declared content before the law”.
In fact, following the above guidance of the Ministry of Science and Technology and based on the content declared by the customs declarants when carrying out the import procedures, the customs authority will face difficulties identifying whether used machinery, equipment, process lines that are directly used for production activities of enterprises in accordance with Clause 3, Article 4 of Decision 18/2019/QD-TTg or not.
By N.Linh/Thanh Thuy