Official Dispatch No. 18195/BTC-TCHQ dated December 08, 2015, explanation for Circular No. 38/2015/TT-BTC
To: Units affiliated to the General Department of Customs
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The Ministry of Finance have recently received
enquiries from local customs authorities and enterprises regarding the
implementation of Circular No. 38/2015/TT-BTC dated March 25, 2015
of the Ministry of Finance on customs procedures, customs supervision and
inspection; export and import duties, and tax administration of exported or
imported goods. The Ministry of Finance hereby provides the instructions
below:
If imported goods are sea transport vehicles,
the declarant may decide to follow entry procedures first and import procedures
later, or all of them at the same time.
The declarant may provide additional documents
in the cases specified in Point b and Point d Article 20 of Circular No. 38/2015/TT-BTC except for additional
declaration related to the export license or import license, specialized
inspection of goods quality, health, culture, animal quarantine, plant
quarantine, or food safety.
While following export procedures, if there is
no container number or the container number is changed and the declarant
submits a list of container numbers (form 31/BKCT/GSQL in Appendix V of
Circular No. 38/2015/TT-BTC) to the supervisory
customs official at the border checkpoint, the customs official shall check the
list and only update it on the System in the following cases:
a) If the export declaration granted clearance
through customs controlled area does not contain any container number, the
declarant must submit a document certifying that exported goods are put into
the container at the checkpoint of export and providing the reason for doing
so. The customs authority shall request the shipping company to certify the
provision of empty container according to risk management criteria to decide
whether to update the container number on the System;
b) If the container number on a customs
declaration granted clearance is changed, the declarant shall present documents
certifying the reason for changing such number (note of provision or
replacement of empty container, etc.) The customs authority shall request the
shipping company to certify the provision of empty container according to risk
management criteria to decide whether to update the container number on the
System.
In other cases, the Sub-department of Customs
at the checkpoint shall instruct the declarant to follow procedures for making
an additional declaration at the customs official where the declaration is registered
before following procedures for certifying goods granted clearance from the
customs controlled area.
The declarant that wishes to take goods to the
warehouse shall submit the following documents to the Sub-department of Customs
where the declaration is registered:
a) A request form No. 09/BQHH/GSQL in Appendix
V of Circular No. 38/2015/TT-BTC which specifies the
declaration number and location of the warehouse (2).
b) )1 photocopy of the registration of specialized
inspection. The original shall be presented to the customs authority for
comparison.
In consideration of the aforementioned
documents, the Director of the Sub-department of Customs shall decide whether
to permit goods to be taken to the warehouse in accordance with Article 32 of
Circular No. 38/2015/TT-BTC
When declaring goods in transit under customs
supervision as prescribed in Article 50 and Article 51 of Circular No. 38/2015/TT-BTC the owner of the
container freight station (CFS) or air logistic services (ALS) must be a
customs agent as prescribed in Clause 5 Article 5 of Decree No. 08/2015/NĐ-CP.
Where an export processing enterprise (EPE)
hires a domestic enterprise to process goods, the latter may decide whether to
follow customs procedures at the supervisory Sub-department of Customs of the
EPE or another location according to Article 58 of Circular No. 38/2015/TT-BTC.
In order for enterprises to provide accurate
figures for customs authorities as prescribed in Article 60 of Circular No. 38/2015/TT-BTC Customs Departments of
provinces shall instruct enterprises as follows:
a) Figures on the annual statement of raw
materials, supplies, finished products derived from imported goods are the same
as those on the enterprise's accounting figures;
b) The time for determining unused raw
materials is the ending date of the fiscal year (For instance: If a
enterprise's fiscal year is from January 01, 2015 to December 31, 2015, the day
for determination of unused raw materials shall be December 31, 2015);
c) The value on the annual statement is the
total value of imported raw materials and finished products derived from imported
goods in the fiscal year (For instance: In a fiscal year from January 01, 2015
to December 31, 2015, a enterprise has 1000 declarations of imported raw
materials for manufacturing goods for export, the total value of imported raw
materials recorded in the accounting book may be written in column (5) on the
annual statement form No. 15/BCQT/GSQL.
a) While executing the processing contract, if
the processer wishes to have the excess raw materials, machinery and equipment
returned, transferred to another contract, sold, gifted, or destroyed in
Vietnam, a prior written notification must be sent to the customs authority;
customs procedures are specified in Clause 3 Article 64 of Circular No.
38/2015/TT-BTC;
b) Regarding regulations on 3% of excess raw
materials/supplies specified in Clause 5 Article 64 of Circular No.
38/2015/TT-BTC:
When domestically selling the amount of each
type excess materials/supplies imported that does not exceed 3% of the total
amount of materials/supplies imported under the processing contract, it is not
required to follow customs procedures for repurposing but tax must be declared
and paid to a domestic tax authority in accordance with regulations of law on
taxation.
When reporting a plan for settlement of excess
raw materials/supplies specified in Clause 1 Article 64 of Circular 38 using
form 17/XL-HĐGC/GSQL it is required
to specify the amount of each type that does not exceed 3% of the total amount
of imported raw materials/supplies.
c) If processed products are used as payment
for processing, the procedures in Article 86 of Circular No. 38/2015/TT-BTC and regulations of the
Government's Decree No. 89/2006/NĐ-CP shall be followed.
d) The destruction of raw materials, wastes and
rejects of a EPE shall comply with Point d Clause 3 Article 64 of Circular No.
38/2015/TT-BTC;
c) The destruction must comply with the Law on
Environment protection 2014 and the Government's Decree No. 38/2015/NĐ-CP on management of
rejects. To be specific:
- Destruction of machinery, equipment, wastes,
rejects that are hazardous wastes or contain hazardous substances shall comply
with regulations on management of hazardous wastes in Chapter II of Decree No. 38/2015/NĐ-CP and Circular No.
36/2015/TT-BTNMT.
- Destruction of machinery, equipment, wastes,
rejects other than hazardous wastes shall comply with regulations on management
of common wastes in Chapter IV of Decree No. 38/2015/NĐ-CP.
f) The destruction shall be supervised in
accordance with Point d .2 Clause 3 Article 64 of Circular No. 38/2015/TT-BTC The customs authority
shall directly supervise the destruction of machinery, equipment, raw materials
of processors and EPEs (except for preferred enterprises).
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