03 types of enterprises receiving priority regime in customs
This is the content prescribed at the Circular No. 86/2013/TT-BTC of June 27, 2013, providing the application of the priority regime in the state management of customs to eligible businesses, including Exemption from examination of customs dossiers and exemption from physical inspection of goods
In case customs offices’ data systems break down or suspends, a prioritized business may use a set of documents including commercial invoices, packing lists, goods delivery orders and tax returns affixed with the business’s seal and signed by its representative to carry out customs clearance procedures or eligible businesses are not required to register material consumption norms and submit liquidation reports with customs offices, provided that they have installed import and export management software meeting customs offices’ management and inspection requirements.
Accordingly, the Ministry of Finance shall point out clearly types of enterprises, including businesses eligible for priorities in the import and export of all goods items and in all forms of import and export., the import or export turnover must be at least USD 200 (two hundred) million/year; businesses eligible for priorities in the export of agricultural and aquatic products, textiles, garments and leather footwear and in the import of raw materials and auxiliary materials for production of these above-said exports; businesses eligible for priorities in the import of goods serving the manufacture of hi-tech products and in the export of hi-tech products are not subject to any import or export turnover requirements.
To be considered for application of the priority regime specified in this Circular, a business must fully meet the conditions such as the period for evaluation of a business’s law observance is 24 (twenty-four) months; a business will be regarded as satisfying the condition on law observance if it does not commit any of the violations of the tax or customs law as illegally importing or exporting goods on the list of goods banned from import or export; committing tax evasion, tax fraud, smuggling or illegal cross-border transportation of goods and so on.This Circular takes effect on August 11, 2013 and replaces the Ministry of Finance’s Circular No. 63/2011/TT-BTC of May 13, 2011, and Circular No. 105/2011/TT-BTC of July 12, 2011.
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