Stipulating the application of priority regimes in carrying out customs procedures, customs inspection and supervision of export and import goods of enterprises

26/02/2019
The Ministry of Finance issued Circular 07/2019 / TT-BTC amending and supplementing Circular 72/2015 / TT-BTC stipulating the application of priority regimes in carrying out customs procedures, customs inspection and supervision for import and export goods of enterprises.

Accordingly, Circular 07 amended the content of "Appraise the conditions for application of priority regimes" with the following time limit for handling: Within 30 days after receiving a complete dossier as prescribed, the General Department of Customs appraises and concludes the recognition of priority enterprises.

For complicated cases, requiring concerned ministries and branches, the evaluation may be extended but must not exceed 30 days.

Regarding dossier evaluation: The General Department of Customs examines the completeness, legality and validity of dossiers of enterprises and key investment projects according to regulations; collate information provided by enterprises and information collected about enterprises from tax offices and customs offices where enterprises are headquartered and where enterprises conduct export and import activities on the condition that the enterprise applies priority.

In case the dossier is incomplete as prescribed, within 05 working days from the date of receipt of the written request for application of the priority regime, the General Department of Customs shall send a written notice to the enterprise for additional submission.

In case the enterprise dossier does not meet the conditions for application of priority regimes as prescribed, the General Department of Customs shall reply in writing to the enterprise, clearly stating the reason for non-compliance.

In case the results of examination of enterprise dossiers meet the conditions for application of priority regimes as prescribed, the General Department of Customs shall conduct the actual evaluation at enterprises.

The contents of actual evaluation include: Compare the actual inspection results with the declared information of the enterprises; Post-clearance inspection at the office of the declarant to assess compliance with the law if within 24 consecutive months nearest to the time the enterprise submits a written request for recognition of the priority enterprise or the enterprise. Enterprises have not been inspected or checked after customs clearance to assess the compliance with customs laws and tax laws.

The practical appraisal time at enterprises and projects is 5 working days at most. Where post-clearance inspection is required at the premises of the declarant, the time shall comply with the law on post-clearance inspection.

In addition, Circular 07 also supplements the provisions of "Extension of priority application mode" as follows: Within 03 months to the extension of priority application period, the General Department of Customs bases on Information collected from the Tax Departments, Customs Departments of the provinces or cities where the enterprises are headquartered and where the enterprises conduct export and import activities regarding management results and post-clearance inspection results (if yes) to decide to extend it.

Source:chinhphu.vn

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