Ha Nam Ninh Customs: Actively supporting business after dialogue

Professional activities at Ha Nam Industrial Park Customs Branch. Photo: T. Bình

After the conference, the unit has answered 21 questions by written document for enterprises. Also, Ha Nam Ninh has received positive feedbacks from the enterprises that help to remove barriers between enterprises and Customs.

Timely remove

In the two dialogues, the representative of the leader of Ha Nam Ninh Customs Department answered and responded directly to 40 problems of enterprises. After that, the unit also received many suggestions of enterprises relating to Customs policies and legislation as well as answered promptly and resolved by a document for each specific problems and suggestions of enterprises.

Specifically, a company has run a business type of process imported raw materials and export production at another Customs Department but they want to transfer to Ha Nam Ninh Customs Department in order to do Customs procedure. So what procedures they have to do for transferring? Does customs authority receive the final report? Do enterprises get import tax refund in Ha Nam Ninh Customs Department after exporting products?

Responding to that problem, Ha Nam Ninh Customs Department said that: Enterprises needed to make a proposal to request the Customs Branch which done procedure for importing material to confirm declarations and quantity of imported materials that have not liquidity yet. In order to export production at new Customs Branch and do final report at the Customs Branch where doing the procedure for exporting products. Also, enterprises needed to base on the quantity of exported products and exported declarations in order to request Customs Branch where opening import declaration and already collected imported tax, to implement imported tax refund if the company meets all above requirements.

According to the representative of Edai Co. Ltd, the company made the final report in the form of 15 / BCQT and use the currency of USD, EURO ... when entering in the accounts 152 according to the internal management system of enterprises. However, when transmitting data on the e-customs system, there was a mistake because there is no available foreign currency in the system (the company had contacted the software company but there was no foreign currency on the software). Therefore, Edai Co., Ltd. suggested being instructed to implement the transmission on the e-customs system?

Regarding to that issue, representative of Ha Nam Ninh Customs Department said that the problem was guided at Point 3, Section II of the Summary table of problem, issued together with Official Letter No. 1171 / TCHQ-GSQL dated 17/2/2016 of the General Department of Customs about Customs procedures for processed goods, export production, export processing enterprises. Accordingly, the Accounting Law and related guiding documents has been stipulated that, in order to facilitate to organizations and individuals to keep business account by foreign currency, the provincial Customs Departments have to guide units when making final report, they need to follow the form 15 / BCQT, enterprises may declare the prices of raw materials, imported materials, finished products for exporting that make by imported raw materials and supplies in VND or used in foreign currencies such as USD, EURO ... as reflected in the accounting system of enterprises.

Also, JY Ha Nam Co., Ltd. had questions about the addition of CIC fees to the taxable value of imported goods A12. Do the declarations that were overdue 60 days are fined for late tax payment and administrative fine? For the final report (export production) and the unit price of raw materials could be count when imported or not?

Discussing on this query with enterprises, according to a representative of Ha Nam Ninh Customs Department, the supplementation beyond the 60 days will comply with the current regulations (ie, be sanctioned for administrative violations of additional declaration over 60 days of time limit). However, the supplement of CIC fees to the tax valuation will depend on each case and specific documents.

In addition, the value of imported raw materials is the total import value that arrives in port, plus the costs incurred when goods arrive at the enterprise's warehouses (insurance premiums, transportation charges, other fees are accounted into the value of raw materials bonding warehoused according to accounting principles).

The Song Hong Garment Joint Stock Company questioned that, in Clause 4, Article 10 of Decree No. 134/2016 / ND-CP: "Scraps, waste products and surplus raw materials which are already imported for processing not exceed 3% of total amount of each raw material, imported material for processing by the following contract is exempted from import tax when consuming domestically. However, it must be declared for VAT, excise tax and environmental protection tax (if any) in Customs agencies". Meanwhile, in Clause 5, Article 64 of Circular No. 38/2015 / TT-BTC stipulated that: "For surplus raw materials and materials imported for processing, not more than 3% of total raw materials, when it is sold and consume domestically, it doesn’t need to do Customs procedure for changing the purpose of using. However, it has to declare tax to local tax agency in accordance with Tax regulations”. Therefore, enterprises are confusing whether they have to follow to the Circular or Decree?

In order to resolve this question, Ha Nam Ninh Customs Department recommended the enterprises to comply with Clause 4, Article 10 of Decree No. 134/2016 / ND-CP and must declare new customs declaration, type A42 (transferring other domestic consumption) according to Point 6 of Official Letter No. 11567 / TCHQ-TXNK dated 8/12/2016 of the General Department of Customs.

Continue to accompany the enterprises

It can be seen that the proposals of enterprises have been concerned and handling in time, contribute to removing difficulties for businesses by Ha Nam Ninh Customs. This also showed the determination of the unit in supporting enterprises. In particular, the unit has taken more concrete solutions to the enterprises’ problems such as to solving the problem at the field, do not cause troubles for businesses, effectively implementing Resolution 19-2017 / NQ- CP and Resolution 35 / NQ-CP of the Government.

By establishing plans such as the issuance of professional guidance documents, reporting to the higher level in the implementation of the problem arise beyond the authority; Timely support to Customs Branches in problems solving; step by step to improve the quality of legal propaganda, import – export mechanisms and policies, Customs Law 2014, Tax management Law, import - export tax Law, ... to the business community, organizations and individuals. Furthermore, associating to the work of specialized inspection, inspection of public affairs, inspection of the work, improve the quality and efficiency of practical activities in the new situation ... Therefore, the import and export activities in Ha Nam Ninh have shown signs of improvement, through that the revenue collection of Customs office also reached the assigned plan. Until the day of 24^th April 2017, the whole Department has collected revenue of over 1.387 billion vnd, achieved 51.76% compared with the assigned appropriation (2,680 billion vnd).

In the coming time, Ha Nam Ninh Customs Department is committed to actively implement specific actions to remove difficulties and facilitates to businesses development. Mr. Pham Hong Thanh, acting director of Ha Nam Ninh Customs Department, said that Ha Nam Ninh Customs will continue to speed up administrative procedures reform, coordinate with agencies inside and outside the sector to dialogue and receive feedback and processing problems quickly for the enterprise, etc.