Reply:According to Clause 3, Article 40 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Clause 2 of Article 59 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, contents of checking the use and inventory of raw materials and supplies and equipment, including:1. Checking customs dossiers, tax refund dossiers and non-tax collection dossiers (for cases of combining inspection of tax refund dossiers, non-tax collection), settlement reports, accounting vouchers and accounting books vouchers to monitor materials, supplies, machinery and equipment for warehousing, ex-warehousing and other documents of customs declarants, which must be archived according to the provisions of Clause 5, Article 3 of Circular No. 38/2015 / TT-BTC.2. Check the actual norms of exported products and documents related to the construction of norms.3. Checking the suitability of exported products with imported raw materials and supplies.4. In case of examining the contents specified at Points a, b and c of this Clause, if the customs offices detect signs of violation, but not enough to conclude, they shall:a) Check materials, supplies, machinery and equipment on production lines.b) Check the quantity of goods left in stock.c) Check the number of finished products not yet exported.
The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases?