Dong Nai Customs strictly monitors the management of materials processed and manufactured for export

	Dong Nai Customs: Prevent many trade frauds in processing and export production
	Revenues of Dong Nai Customs increased by 6.3%
	Dong Nai Customs: Together with enterprise to nurture revenue source

There are more than 2,000 enterprises implementing import-export procedures at Dong Nai Customs, in which export processing and manufacturing enterprises accounts for 80%. In addition, because Dong Nai is located next to Ho Chi Minh city, its domestic consumption demand for raw materials is very large. Thus, Dong Nai Customs Department always pays special attention to the combat against fraud of consumption of raw materials imported for export processing and manufacturing and acts of intentionally consuming raw materials imported for export processing and manufacturing.

Accordingly, as of 15 July 2017, Dong Nai Customs implemented only 35 post clearance audits and collected 32 billion VND. However, at the end of October 2017, the post clearance audits were 90 and the revenue was 107 billion VND. Of which, the revenue from tax was 97 billion VND, from late payment of tax was 1.5 billion VND and fine of administrative violation was 11.5 billion VND.

The above results are due to great efforts of the post clearance audit force of Dong Nai Customs from collection, analysis and process of information to detection and handling of violations of enterprises.

According to Dong Nai Customs, the violations of enterprises are mainly due to the management of goods processed and manufactured for export causing the difference in materials inventory. Particularly, when inspecting a South Korean company specializing in the manufacture of industrial adhesives, the inspection force of Dong Nai Customs Department detected the violation tax code and tax rate. Furthermore, the actual materials inventory of the company was also different to the accounting book. Therefore, Dong Nai Customs released a decision to impose a tax amount of 4.9 billion VND and a fine of 938 million VND for administrative violations. Inspecting another South Korean company specializing in engine and turbine production (except engine of airplanes, cars, motor cars and motorbikes), the inspection force also discovered that the materials in the stock was different from the accounting book. Hence, the company was imposed a tax amount of 3.4 billion VND.

A Japanese company specializing in the manufacture of auto parts, safety equipment and other industrial machines also violated regulations on management of goods processed and manufactured for export, resulting in the difference between the raw materials inventory under the Customs supervision and the actual inventory. Accordingly, the company has been imposed a tax amount of over 10 billion VND and a fine of more than 2 billion VND for administrative violation. Similarly, a Japanese company specialized in producing types of cloth hats has also been been imposed a tax amount of over 3.3 billion VND and an administrative fine of more than 665 million VND.

With the same behavior, Dong Nai Customs Department has issued decisions to impose a tax of 3.36 billion VND for T. VN Company (specializing in manufacturing garment products); a tax of 4,65 billion VND and an administrative fine of more than 655 million VND for S. VN (a South Korean company specializing in leather products); a tax of 7.3 billion VND for S. Company (a South Korean company specializing in manufacturing non-welded steel pipes); a tax of 15.3 billion VND and an administrative fine of over 2.7 billion VND for H. VN Company (a Hong Kong company specializing in manufacturing electronic components, chargers, transformers, and power sources); and a tax of 3.3 billion VND and an administrative fine of more than 11 million VND for V.VN company (a Taiwan company specializing in producing electric fans).

Dong Nai Customs: Collecting over 2 billion VND from specialized inspection VCN- According to report of Dong Nai Customs Department, from the beginning of the year to now, ...

Mr. Cao Ngoc Tam, Director of the Customs Clearance Audit Branch of Dong Nai Customs Department, said that the companies did not intentionally commit violations, most of which came from the weak skill of management, leading to the mistakes. Accordingly, the objective of Dong Nai Customs Department in the post Customs clearance audit is not to sanction enterprises and increase revenue, but is to remind, propagate and disseminate regulations of Vietnam’s law to enterprises, thereby improving the compliance of enterprises, especially foreign invested enterprises. According to the plan, Dong Nai Customs Department will continue to focus on inspecting export processing and manufacturing enterprises, in which paying attention to the management of consumption norms of raw materials imported for export processing and manufacturing of enterprises.