VCN- The implementation of Ministry of Finance’s Circular 39/2018 / TT-BTC dated 20th April 2018 has arisen some obstacles on import and export activities of FDI enterprises. Thus, Ho Chi Minh City (HCMC) Customs Department has proposed to the General Department of Customs solutions to remove.
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Authorized inspection of export goods
Mr. Huynh Trung Kien, Deputy Director of Investment Customs Branch under HCMC Customs Department said that the implementation of Circular No. 39/2018 / TT-BTC dated 20th April 2018 amending and supplementing some Articles of Circular No. 38/2015 / TT-BTC dated 25th March 2015 on Customs procedures; Customs inspection and supervision; import and import duties and tax administration for import and export goods, has arisen obstacles for some foreign directed investment enterprises (FDI).
According the provisions at point 9, Clause 18, Article 1 of Circular No. 39/2018 / TT-BTC, the physical inspection shall only apply to bulk goods and goods imported for processing and manufacturing of exported goods or goods of processing enterprises.
Thus, goods that are export processing and manufacturing goods, must not be subject to physical inspection at the request of the Customs Branch where the declaration is registered.
According to this provision, when enterprises register to open export Customs declarations at the Customs Investment Branch, but the goods are exported at other border gates, the Yellow Channel and Green channel shall not be affected, but the Red channel must be subject to physical inspection. The Customs officer at export border gate shall no longer carry out authorized inspection under request of Investment Customs Branch. Enterprises must send their staff to complete the procedures.
In the implementation of this provision there has arisen problems for enterprises. At present, a number of FDI enterprises have proposed to HCMC Customs Department to permit the implementation of physical inspection procedures at the request of the Customs Branch where the Customs declaration is registered.
According to the investment Customs Branch, if the above obstacles are not removed promptly, they will cause congestion in the clearance of goods for businesses from two sides: Firstly, the Customs Branch where the Customs declarations are registered does not propose the authorized inspection; Secondly, according to the enterprises, the Customs Branch where the exported goods have been guided, the Branch has not received registration for this type of export processing or production.
From the above reality, in order to create favorable conditions for enterprises, the Investment Customs Branch has reported the arising obstacles to HCMC Customs Department for timely solution.
Training carefully, facilitating enterprises
Apart from obstacles regarding export goods, according to the Processing Customs Branch, the Branch also faces some specific problems. For example, on the monitoring of processing contracts, according to Article 64 of Circular No. 39, "No later than 30 days from the expiry date of the processing contract, organization or individual must implement procedures for excess materials, scraps, waste products, leased machinery and equipment and processed products as provided for in Clause 2 of this Article." Upon the expiry of the above said time limit, the Customs Branch where the settlement procedures are carried out shall make violation minutes to handle in accordance with regulations.
The Investment Customs Branch said that according to the above provision, an enterprise does not have to inform the Customs of the handling of excess materials, scraps, waste products, leased machinery and equipment and processed products upon the expiry date of processing contract.
However, the Customs Data Processing System does not have the function of warning when the contract expires, and the function of looking up the processing contract by enterprise code. Therefore, Customs officers must monitor manually, and if the enterprise does not handle excess materials deliberately and when they are invited to the Customs office, they shall explain that the excess materials is zero, the Customs does not have grounds for handling violations.
A number of enterprises with processing contracts expired before the effective date of Circular No. 39/2018 / TT-BTC, do not extend the contract to get the receipt code for declaration when opening Customs declarations for next time.
At Item a, Point 2, Clause 36, Article 1 of Circular No. 39/2018 / TT-BTC on declaration of receipt code of processing contracts on export declarations and import declarations in the box "Import permit”, but enterprises cannot implement because the software has no part in which to declare the receipt code of processing contract. It is acknowledged that the company providing software for enterprises has not updated this criterion.
Mr. Vo Van Bong, Director of the Investment Customs Branch said that about 2,500 FDI enterprises regularly carry out import-export procedures at the branch with 23 different types of import-export goods, and the number of declarations per year was nearly 100,000.
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in recent years, the Investment Customs Branch has implemented many procedural reforms and supported FDI enterprises in approaching and grasping new documents and policies to implement correctly. For new legal documents, such as: Decree 59, Circular 39 with many new contents affecting the import and export activities of enterprises, in addition to requesting enterprises to study carefully and apply properly, Customs officers are trained and study carefully to guide enterprises.
By Le Thu/ Huyen Trang