The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases?

Reply:

According to Article 37 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 56 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the announcement Processing and manufacturing departments are carried out as follows:

Before carrying out the procedures for importing the first batch of raw materials and supplies to carry out the processing and production of export goods, organizations and individuals shall submit to the Customs Branch where the procedures for finalization of reports are expected to be made. the following documents:

1. Business registration certificate or business registration certificate or investment license or investment certificate for foreign-invested enterprises: 01 copy.

2. Written notice of the processing establishment, production of export goods, place of storage of exported materials, supplies, machinery, equipment and products, made according to form No. 12 / TB-CSSX / GSQL Annex V Circular No. 38/2015 / TT-BTC: 01 original.

In case of any change in the contents of the notices, the customs offices must notify such before the implementation;

3. Factory lease contract, production premises for renting factories, production premises: 01 copy.

Organizations and individuals do not have to submit the above documents when carrying out customs procedures for importing raw materials, supplies, machinery and equipment to process and produce export goods.