Consult business opinions to fix regulations in Circular 38 and 39

	Receiving comments from authorised economic operators
	Dealing with system problems in accordance with Circular 39/2018/TT-BTC
	Many new points of customs procedures take effect formally

Deputy General Director Mai Xuan Thanh spoke at the workshop. Photo: T.Trang.

During the implementation of Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC, Customs authorities also recorded some problems of enterprises, as well as local customs. In which, there are some contents no longer suitable with the actual export and import activities of enterprises.

To solve obstacles in the process of goods import and export business activities, the General Department of Customs is proposing the Vietnam Chamber of Commerce and Industry (VCCI) the business association summarises the problems during the implementation of Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC and has drafted a Circular on amendments and supplements to these two legal documents.

Speaking at the seminar, Deputy General Director of Customs General Department Mai Xuan Thanh said the General Department of Customs has elaborated a draft circular to amend and supplement Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC to legalise some contents guided by the Ministry of Finance and the General Department of Customs when implementing Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC and handling obstacles in the process of implementing customs procedures for exported, imported and transited goods.

To be transparent and solve difficulties and difficulties for the business community, the drafting committee noted all problems that businesses and local customs encountered during the implementation of Circular 38/2015/TT-BTC and 39/2018/TT-BTC. The General Department of Customs will acknowledge the recommendations, suggestions on additions, proposals to reduce the provisions of the above two circulars to develop legal documents that are more transparent and more favorable for import-export activities, Deputy General Director Mai Xuan Thanh emphasised.

Workshop view. Photo: T.Trang.

Introducing contents related to customs procedures, customs inspection and supervision and post-clearance inspection, Tran Duc Hung, Deputy Director of Customs Supervision and Supervision Department, analysed amendments to the implementation of customs procedures outside working hours, and holidays; customs dossiers for import and export goods; customs declaration; conditions for registering declarations; additional declaration in case of lack of goods; cancel customs declaration; re-issue tracking cards; actual goods inspection; deliver goods to preservation.

Along with that is content related to the amendments to the regulations on transport goods subject to customs supervision; manage outsourcing, export production; supervise exported and imported goodsto be stored, taken to ports, warehouses, yards and locations.

Introducing contents related to export - import tax and tax administration, representative of Import-Export Tax Department, General Department of Customs have analysed in detail the newly revised points on tax policy, tax exemption and reduction at the draft Circulars.

Commenting on these contents, some businesses said the amendment of these two circulars is an urgent requirement when there are many changes in the current policy, this draft circular could solve problems in practice and update new policies.

There was a focus on the following contents: the difference in the weight of goods when air cargo is exported; require contract appendix and additional contract when customs declaration; the application of risks in customs supervision; additional declarations in case of lost goods; spot import and export goods; tax refund when hiring enterprises to process products and export products to foreign countries; tax refund for indirect export.

According to a representative of FORD Vietnam, in case of unsatisfactory goods transported by customs, it is necessary to give more information about the goods to be returned or lost goods, and then additional declaration based on this document so enterprises can re-declare and adjust the declaration accordingly.

"In this case, enterprises should not be punished," a representative of FORD Vietnam proposed.

On the case of lack of goods, representatives of Samsung Display said: When the goods are put into production, it is discovered that there is a shortage of goods. In this case, the enterprises cannot wait for the inspection company to confirm and then continue the production, so the draft circular needs to clearly guide this case.

With the difference in weight of goods, some said the difference in weight of goods when exporting aviation without affecting the quality as well as the nature of goods should let the enterprise export normally.

Along with these contents and recommendations, representatives of Ba cGiang Garment Company proposed that weight deviation when exporting, in fact, goods are misleading when weighing two places, so it should specify the rate difficulty rate is easy for businesses.

On the contents of customs declaration, some suggestions, with the green flow declaration forms, not attaching files, documents, should only be required to attach to the case of gold and red streaming. Enterprises will keep the original documents for Customs inspection.

Some otherssaid the draft circular did not mention the case of goods deposited in bonded warehouses and sold to another enterprise in Vietnam and the case of selling goods to foreign businesses and was lent by foreign partners. Accordingly, the draft should add this case to on-spot import and export.

Given the question of tax administration, representatives of the Exactly Mechanical Company said conducting post-customs clearance inspection and making a decision to determine a positive tax, but there are no regulations to refund tax for the case of tax imposition, there is no basis for tax refund for enterprises in this case.

Some people wondered if the materials that are hired to outsource to other companies are exempted from raw materials and inputs. Taxes of enterprises in processing zones, enterprises that have paid taxes but when exporting such goods, can enterprises get import tax refunds?

At the workshop, noted the comments, Deputy Director General of Customs General Department Mai Xuan Thanh, representative of the Department of Management Supervision and Import-Export Tax Department answeredthe comments, and said it will continue to amend the contents of the draft Circular.

Dealing with system problems in accordance with Circular 39/2018/TT-BTC VCN- Circular 39/2018/TT-BTC amending and supplementing a number of articles in Circular 38/2015/TT-BTC stipulating many customs procedures ...

After the drafting of the Circular to amend Circular 38/2015/ TT-BTC and 39/2018/TT-BTC, the General Department of Customs will issue a circular to consolidate these circulars to help businesses to look upeasily.