A. Opening declaration :
1 . Domestic enterprise sales for EPE ( do norms ) , how - TC model declarations HQ/2002-TC
- Local businesses open XKD - MND type , xsx - TC
- EPE opened NSX - type TC
2 . Domestic enterprise sales for EPE ( do not norms ) , how HQ/2002-XK declaration form ; HQ/2002-NK
- Local businesses open XKD - MND type , XDT - SXX
- EPE open type of NDT - EPZ
3 . EPE sell products for domestic enterprises are making declarations - TC model HQ/2002-TC
- Local businesses opening each type of export
- EPE open - type SXX TC
4 . EPE EPE sell products for the do - TC model declarations HQ/2002-TC
5. DNCX scrap for domestic enterprises shall make declaration form HQ/2002-XK ; HQ/2002-NK
- Local businesses open NKD - type MHD
- EPE open type XDT - KD
B. The right to buy and sell goods between export processing enterprises to the domestic market
1 . During operations , export processing enterprises purchase goods from domestic market for production , processing , recycling , assembling goods for export or for export , except for goods subject to export ban .
2 . Export processing enterprises were sold in the domestic market following goods :
a) Products by export processing enterprises and not banned imports ;
b ) Products by export processing enterprises that domestic market demand ;
c ) scrap product obtained in the production process are not banned from import or subject to be imported under the provisions of law .
3 . Relationship purchase and sale of goods between export processing enterprises to the domestic market comply with the provisions of the law on trade .
I.To enter this kind of material for the production of export goods:
1.Hang exports and imports between the foreign EPE :
Raw materials and supplies imported for export production : EPE import procedures , export procedures promulgated in Decision - GDC 874/QD 15 / 05 / 2006 of the General Administration of Customs , except the tax declaration , the relevant work performed in accordance with procedures promulgated Decision dated 25/05/2006 929/QD - GDC s General Administration of Customs .
2 . EPE goods traded between the domestic market : EPE and domestic enterprises as stipulated in Article 15 of Decree 108/2005/ND-CP dated 22/09/2006 of the Government :
2.1.Hang goods traded between the domestic market : EPE and local companies signed a purchase agreement between the two parties , customs procedures follow the steps and use the type of import and export declarations in place under 928/QD - GDC Decision dated 25 / 05 / 2006 of the General Administration of Customs ( not required to satisfy the conditions at the place of import ) .
2.2.Phe or scraps obtained in the production process also commercially sold in the domestic market :
+ Scrap valid commercial products of the type sold on the domestic market , domestic enterprises import procedures prescribed for goods imported under the contract of sale of goods .
+ Waste , waste no commercial value , EPE wants to have destroyed the written approval of the environmental management agency . The destruction comply with the law , under the supervision of the Department EPE Customs management .
3 . The liquidity profile of the type of EPE SXXK enter :
Liquidity profile 3.1.Ho comply with the provisions of Point X , Section 2 , Part B , No.112/2005/TT-BTC Circular dated 15/12/2005 ; 04 form hereto liquidity include :
- The sum of import customs declarations materials : Sample 01/HSTK-CX
- The sum of the export customs declarations Product : Model 02/HSTK-CX .
- A list of materials consumption per unit of imported products : Form 03/DKNLNK-CX .
- A report on import , export and import of raw materials exist : Form 04/HSTK-CX ;
3.2.Moi you once liquidity ; filing deadline at the latest liquidity 15th of the first month of the following quarter .
II. With processing type :
1.DNCX processing goods with foreign traders :
Follow the instructions in 69/2004/QD-BTC 08/24/2004 Decision of the Ministry of Finance .
2.DNCX hire domestic outsourcing enterprises :
Domestic firms to undertake processing of customs procedures as required for the processing of goods for foreign traders in the Customs Branch Manager with Decision No. EPE 69/2004/QD-BTC 08/24/2004 Ministry of Finance .
3.DNCX processed for local businesses :
Enterprise inland customs procedures as required for the processing of goods for foreign traders in Customs Department under the management EPE 69/2004/QD-BTC 08/24/2004 Decision of the Ministry of Finance main .
4 . For processed goods between EPE EPE together then processed for customs procedures prescribed for goods processed for foreign traders follow 69/2004/QD-BTC decision 08/24/2004 Ministry of Finance .
5 . The duration and liquidity profiles comply with the Decision of 24.08.2004 69/2004/QD-BTC Ministry of Finance .
III . For goods of fixed assets :
1.Hang imports : follow the procedure prescribed on the basis of a written proposal of corporate directors , together with a list of goods imported to create fixed assets ( item details , quantity and type ) , does not require business registration procedures to the list of goods imported to create fixed assets tax-free .
2.Thanh reasonable fixed assets :
- For the EPE foreign investment shall comply with the provisions of Point 4 , Part II , No.04/2007/TT-BTM Circular of the Ministry of Trade ( now the Ministry of Industry and Trade ) .
- For domestic EPE : Ministry of Finance is an official document exchange with the ministries concerned . Consequently , the General Department of Customs shall have the written instructions.
IV . Some specific activities of EPE :
1.Hang of internal rotation in EPE not make customs procedures .
2.Hang cultural exchange between the EPE EPE with customs procedures follow the steps and use the import and export declarations in the form of on-site follow - GDC 928/QD Decision dated 25 / 05 / 2006 of the General Department Customs ( not required to satisfy the conditions in place for import and export ) .
3 . Treatment for materials , supplies imported when the competent authorities allow this kind of business transformation from a business EPE ( DN ) normal and vice versa :
3.1.Truong the EPE type conversion from a normal DN :
Liquidation of raw materials and imported materials ;
- Identify materials and supplies inventory ;
-Make the tax arrears as prescribed ;
- Time of liquidity and identify materials and supplies inventory done before opening export and import declarations in the form of normal business .
3.2 . Where DN type conversion from normal to EPE :
Enterprise - report the number of materials , supplies and inventory ;
Customs check - materials , supplies and inventory ;
- Time of inspection reports and materials . Inventory of supplies made before the open declaration of imports by type of EPE .
In the process of implementing this document , if any arising problems beyond their competence to the provincial , city promptly report to the General Department for consideration and settlement. / .
