Reply:According to Clause 1, Article 40 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Clause 1 of Article 59 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the inspection of the use and inventory of raw materials, machinery and equipment is applied in the following cases:1. When determining organizations and individuals that are subject to the risk of import of machinery, equipment and raw materials but having no export products beyond the production cycle.2. When there are signs of identifying organizations and individuals importing raw materials, supplies, machinery, equipment or exporting products, they increase or decrease abnormally compared to production capacity.3. When there are signs to identify organizations and individuals selling raw materials, supplies, machinery, equipment and products to inland but not declaring customs.4. When detecting organizations and individuals declaring export products in contravention of regulations and not true to reality.