Reply:According to Article 37 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 57 of the Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the mechanical inspection Processing, manufacturing, processing and manufacturing facilities are applied in the following cases:1. Organizations and individuals performing first-time processing contracts.2. First-time individual organizations may apply the 275-day tax payment time limit for goods imported for export production.3. When detected, there are signs that organizations and individuals do not have production or import facilities to increase raw materials, reduce abnormally compared to production capacity.The inspection is carried out after 05 working days from the date of issuance of the inspection decision. The inspection time shall not exceed 5 working days.