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Leaders of Bac Ninh Customs Department answer questions of businesses at the business dialogue conference.

At the conference, Rocom Electronic Vietnam Company Limited (located at Lot CN02-1, Yen Phong Expanded Industrial Park, Yen Trung Commune, Yen Phong District, Bac Ninh province) asked about how to make export declarations and finalization reports for samples exported via express delivery service.

Bac Ninh Customs Department cites Circular 39/2018/TT-BTC as saying that “the organization or individual that processes or manufactures exports shall record in accounting books the raw materials, supplies and exports since their import, during the manufacturing and until the products are exported or repurposed, dispose of scraps, discarded products, excess raw materials, supplies, machinery and equipment; use of redundant imported raw materials and supplies obtained during the manufacturing process in accordance with regulations on accounting of the Ministry of Finance and sort them by sources (imported or domestically purchased). Imported raw materials and supplies shall be sorted by their purposes (for processing, for manufacturing of exports, for sale, for used as raw material) according to the customs declaration and purchase documents in the period”.

Therefore, if enterprises exporting and importing goods for export processing and manufacturing fail to declare customs procedures, they will violate regulations of Clause 2, Article 10 of the Law on Customs and guiding documents.

Vietnam Yuzhan Packing Technology Co.,Ltd (located at Lot H2-01, Que Vo Industrial Park, Phuong Lieu Commune, Que Vo District, Bac Ninh Province) asked about policies related to the on-spot import of scrap for export production.

Answering this question, the local customs department said that the content is stipulated in Article 75 of Circular 38/2015/TT-BTC amended and supplemented in Clause 51, Article 1 of Circular 39/2018/TT-BTC dated April 20,2018, and Article 86 of Circular 38 revised in Clause 58, Article 39 of Circular 39.

Based on the regulations, if Vietnam Yuzhan Packing Technology Co., Ltd. meets conditions on business investment, environmental law and other regulations, the company will be allowed to import scrap as raw materials for production under the form of on-spot import and export.

Hyosung Financial System Vina Company Limited asked if the company is allowed to lease other export processing enterprises a part of warehouse.

The local customs department said that the conditions for customs inspection and supervision for the establishment of an export processing enterprise are specified in Clause 10, Article 1 of Decree 18/2021/ND-CP dated March 11, 2021 of the Government (which took effect April 25, 2021).

If the export processing enterprise leases a factory or production facility that has gates/doors or a path shared with other export processing enterprises, the condition of a hard fence will be applied for the whole area leased by the export processing enterprises but goods of each enterprise must be separate, each export processing enterprise must meet separate conditions on customs supervision, camera systems and management software.

Based on documents attached to Official Dispatch 107/BQL-DT dated January 21, 2022 of the Management Board of Industrial Parks of Bac Ninh Province, the Department found that the office and factory area that Hyosung Financial System Vina Company Limited intends to lease can meet the conditions of customs inspection and supervision for export processing enterprises.

Electric Connector Technology (Vietnam) Co., Ltd (located at Lot CN 08-3, Expanded Yen Phong Industrial Park) asked when is the export processing enterprise allowed to select the opening of a customs declaration. What procedures must the company carry out when exporting goods inland. If the machinery of the export processing enterprise is damaged and needs to be brought inland for repair, do the export processing enterprises and domestic enterprises need to open a customs declaration.

Regarding this content, the department said the export processing enterprises are allowed to implement or not implement customs procedures specified in Clause 1, Article 74 of Circular 38/2015/TT-BTC amended and supplemented in Clause 50, Article 1 of Circular 39/2018/TT-BTC.

When exporting goods inland, the export processing enterprises must comply with Article 86 of Circular 38/2015/TT-BTC amended and supplemented in Circular 39/2019/TT-BTC.

Regulations in Point dd, Clause 1, Article 74 of Circular 38 amended and supplemented in Clause 50, Article 1 of Circular 39 stipulate that “if the goods are taken in and out of the processing enterprise for warranty, repair or implementing some stages in production activities such as inspection, classification, packaging, repackaging", the export processing enterprise and its partners are allowed to select to carry out or not to carry out customs procedures.

Therefore, if the damaged machinery is transported inland for repair, the enterprise is allowed to select to carry out or not to implement customs procedures.