A. Export investors Production and export
Procedures for registration of export product categories ( management applied by computer ) ; registration , adjusted norms ; inspection at :
1 - Location and registration norms adjusted norms Registered : Department of Customs procedures imported materials .
2 - Time of registration norms and adjusted norms Registered : procedures before exporting .
3 - Work done :
a. To receive the table of the registered enterprises or adjust the level registered ( 08/DMNLNK/2006 sample ) : 01 PLU 02 copies .
- Signed , sealed , and issued some public employees receive up to 02 copies ;
- Pay for 01 businesses to present to the customs authorities of export products ( to check if the actual goods ) ; Customs save the remaining track .
- For Customs Department information technology applications to manage more types NSXXK perform the following tasks :
+ Next to register the product portfolio exports ( sample 07/DKSPXK/2006 ) : Civil servants to receive product portfolio check names , codes , unit , signature and seal of office on 02 statements by the enterprise portfolio , delivered 01 business , 01 kept at the customs office .
+ Import computer list of export products .
+ Enter on the machine .
b . Check the level in case of a suspected or business registration not properly adjusted to the actual norms .
Methods of test norms for such type of test performed NSXXK norm for this kind of processing .
Customs procedures for export product :
1 - The customs procedures for exports to foreign countries shall comply with the export trade of the General Department of Customs and add the following :
a - As a reality check goods inspectors have collated material form ( obtained when imported by enterprises preserve and present ) with materials constituting the actual product exports ; comparison actual exports against the norm of raw materials registered by the enterprise .
When questioned on the materials constituting improper export products to import raw materials or export products is not consistent with the norms of due process , the enterprise product sampling , making the records sealed specimen in accordance with regulations to be submitted to the Department for direction .
b - In case of units of Customs procedures for export products is not as units of Customs procedures for importing the raw materials prior to filing the export declaration registration :
- Department of Customs procedures where imported materials on writing a comment for Registration Department of Customs procedures for export of products NSXXK businesses by Form / DK XKSP/2006 accompanying this transition process Department Customs procedures for export products ; pay for 01 enterprises included in the dossier submitted to the Department of Customs gate to export procedures , saving the remaining 01 to follow up ;
- Department of Customs procedures gate of export products for businesses .
c - For the Customs Department information technology applications to manage NSXXK form to make more of the following :
c.1- duty Customs export declaration registration :
- Enter computer data of customs declarations according to the criteria on the computer or projector for business data transmission to the customs declaration .
c.2- date of the implementation of :
- For free shipment inspection of goods: Customs officials certifying the actual machine import export before the date of the actual export .
- For shipments to the actual inspection of goods , as a result of actual goods inspection , inspectors will type the actual details of export goods , customs officers certifying the actual machine entry export before the date of the actual export .
2 - In case of products exported in the form of import and export in place :
Follow the customs procedures for import and export goods in place by the General Administration of Customs issued .
- KL : same business process , but previous to declare business name imports raw materials to produce goods to export then consumption norms for export product then brought to registration records HQ
( applicable to export goods abroad )
- Registration materials for NK
- Registration norms
- TK export registration ( threading , order forms )
- Inspect the goods
B. Enter Production and import investment
1 - This procedure specifies the work to be done to management for imported raw materials for the production of export goods ( hereinafter referred to as the NSXXK form ) along with the implementation of customs procedures for exports and import trade by General Administration of Customs issued and other regulations on customs procedures , tax policy , tax refund procedures for this type of guidance in Circular No.112/2005/TT-BTC dated 15/12/2005 , Circular 113 / 2005/TT-BTC dated 15/12/2005 of the Ministry of Finance and other relevant documents . So , when the customs procedures for this kind NSXXK customs officials to combine this process with the text above .
2 - To make a contract export products manufactured from imported raw materials by type NSXXK customs procedures performed in the following order :
- Sign contracts for import of raw materials , materials list ;
- Import of raw materials ; registration norms ;
- Export of products ;
- The balance sheet , tax refund , tax collection, (hereinafter referred to as liquidity ) imported materials .
Registration and liquidity norms , depending on the amount and declaration of individual human Customs Department to organize the layout accordingly . The declaration is home to the largest of this type can be held responsible part for registration , inspection norms ; liquidity . The liquidity profile test can be done before or after reimbursement decisions , not taxes . Based on the actual situation , the credibility of the business, the directors of the provincial , city steering applied uniformly throughout the Department classifies enterprises to carry out inspection forms liquidity profile before or after reimbursement decisions , not tax revenue for each business .
3 - For exports , imports NSXXK form if transfer gate ( including cases of registration of the declaration at a Customs Department but goods by other Customs Department reality check ) then manually continuous transfer gate comply with the transfer gate .
4 - This procedures used to manage liquidity in the system NSXXK types of applications of information technology , both used to manage liquidity will be performed by manual methods . However , for the Customs Department has installed systems application of information technology to manage NSXXK form of the General Administration of Customs , the management and liquidation of imported raw materials for the production of necessarily export system applications using information technology , the Customs Department has not installed this system , the management , liquidity will be performed by manual methods .
Customs procedures for imports of raw materials :
Customs procedures for import of raw material in this process shall comply with the import of goods trade of the General Department of Customs and some of the following:
1 - Sign the contract and list of imported materials :
a. Contract imported raw materials for the production of export goods ( hereinafter referred to as contracts ) , the list of materials directly imported to produce goods for export registration procedures when importing shipments the first contract : 02 copies of the list of materials ; 01 original and 01 copies of the import contract .
b. The list of materials by enterprises to have full registration criteria :
- Name ; materials HS ; material code ( defined by the enterprise under the guidance of the Department of Customs procedures imported raw materials ) ;
- Unit on the list of statistical units Vietnam ;
- Main materials defined by the enterprise . The main material is the basic raw material for the production of products or raw materials to produce these parts , basic details of the product ( for example, items of clothing for the body fabric to make clothes , collar , sleeves , shirt, body clothing is the main raw material ) ;
The above criteria must be uniform throughout the process from being imported to the liquidation .
c. The officer who received the contract, a list of materials , signed and sealed contract and civil servants on the list , assigned a 01 enterprises , customs authorities saved the original list of 01 materials , 01 import copy of the contract to monitor and compare the procedures Lie imported materials
2 - Sampling main materials :
a- In the case of actual inspection of goods: Customs officials shall take the form of actual goods inspection . Sampling was carried out in the following order :
- Prepare votes sampling 10/PLM/2006 enclosed form ;
- Sampling main materials . For the main material is gold , precious stones and the goods can not be long-term preservation (eg, skin alive ... ) are not sampled .
- Customs officials and representative sampling shall sign on the sampling card ;
- Customs seals attached voucher specimen sampling , storage allocation for businesses to present to the customs authorities upon request .
- List the name of the material sampled on the customs declaration ;
b - For -free reality check :
If the procedure b.1 import raw materials at border gate customs sub-department entry : the material sampled by the Department of Customs entry gate implementation .
If b.2 - import procedures materials do not register at the gate Customs Sub-Departments enter :
- Customs officials of the Department of Customs procedures imported materials shall take the form signed and stamped by the Customs Department officials to send proposals sampling gate . In stock sampling specify the materials to be sampled at the same time record box 37 ( other records of customs ) of customs declarations content to sample the goods , and sign and seal of office.
- Customs Department carried out the sampling gate material prior to release . Customs officials sampled by sub-department leadership . The order of a point sampled as described above, except shares sample set .
- In case the proposal is now in the warehouse of sampled enterprises ( which is recognized as the test location ) or check the venue s focus Customs import procedures , the Customs Department clearance import the record into the box 37 of the customs declaration Suggest content customs seal gate of storage media , signed and sealed by civil servants sealed gate customs , customs seal numbers recorded on import declarations , customs import procedures where elected officials to warehouse or place of business focus to test samples of materials .
3 - For the Customs Department information technology applications to manage Production and import form, in addition to the provisions referred to in point 1 , point 2 , Section I , Part II, to make more of the following :
a- Customs officials on duty to receive and register the import declarations :
- Import computer list of materials imported by registered enterprises ( via floppy disk , CD , USB or network ) when the import declaration register first batch of contracts for import of raw materials ;
- Enter computer data of customs declarations according to the computerized criteria or collate data from the enterprise with customs declaration when registering each shipment declarations .
b - Confirm completion of customs procedures on :
- For shipments are exempt from actual inspection of goods prior to certifying the completion of customs procedures , the customs officer will type the date of completion of customs procedures .
- For shipments to the actual inspection of goods , as a result of actual goods inspection , inspectors enter detailed machine actually imported goods and date of completion of customs procedures .
