Instructions for recording the actual inspection results of declarations have many items
QUESTIONWe DNCX have imported CNG (84-90% CH4) natural compressed air from domestic enterprises to use in the aluminum manufacturing process. The declaration is opened each month according to the provisional price, the provisional amount, goods delivered many times / 1 declaration 2 sides self-locking daily volume of gas based on gas meter, at the end of February, can they close their quantity and official price? Or is it required to register for a quantitative inspection under
Circular 69/2016 / TT-BTC?
REPLY:
- Pursuant to Point b, Clause 4, Article 35 of
Decree No. 83/2014 / ND-CP dated September 3, 2014 of the Government:
"Article 35. Export, temporary import for re-export, border-gate transfer and processing of petrol and oil exports and raw materials
4. Trading in temporary import for re-export of petrol and oil includes the following types:
b) Traders carry out procedures for importing petrol and oil into Vietnam and sell petrol and oil to traders in separate customs areas on the Vietnamese territory such as export processing zones, export processing enterprises, tax suspension areas and commercial zones. industries and other economic sectors established under the Prime Minister's Decision, which stipulates the relations of sale, purchase and exchange of goods between these areas and the inland are export and import relations. unless otherwise prescribed by the Prime Minister. "
- Pursuant to Point dd Clause 4 Article 4 of
Circular No. 69/2016 / TT-BTC dated May 6, 2016 of the Ministry of Finance:
"Article 4. A number of specific provisions
4. Determining the volume of exported, imported, temporarily imported and re-exported petrol, chemicals and gases; materials imported for production and processing or export of petrol and oil; Imported and exported crude oil:
dd) For petrol and oil provided to the subjects specified at Point b, Clause 4, Article 35 of Decree No. 83/2014 / ND-CP: Petrol and oil supplied to subjects specified at Point b, Clause 4, Article 35 of
Decree No. 83/2014 / ND-CP is determined by one of the following methods: Meter of storage depot or Barem of means of transport transporting petrol and gas; ”
- Pursuant to the guidance in Section 23 of
Official Letter 10424 / TCHQ-GSQL dated November 3, 2016 of the General Department of Customs:
"23. Export (re-export) of LPG to export-processing enterprises: ... The determination of gas volume complies with Point e, Clause 4, Article 4 of
Circular 69/2016 / TT-BTC "
Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.