How to supplement regulations on customs Vietnam supervision conditions? What is the tax policy for export processing enterprises that are non-tariff zones?
How to supplement conditions for customs inspection and Vietnam supervision?
Pursuant to the provisions of Point Clause 10, Article 1 of Decree 18/2021 ND-CP stipulating additional conditions for customs inspection and Vietnam supervision as follows:
- There is a hard fence separating from the outside area; there are gates/doors in and out to ensure that goods are brought in and out of the export processing enterprise only through the gate/door.
- There is a camera system to observe the positions at the gate/door, entry and storage locations of goods at all times of the day (24/24 hours, including holidays, holiday); Camera image data is connected online with the customs authority managing the enterprise and kept at the export processing enterprise for at least 12 months.
The Director of the General Department of Customs is responsible for promulgating the format of data messages exchanged between customs authorities and enterprises about the surveillance camera system to comply with the provisions of Point b of this Clause.
- Having a software to manage imported goods that are not subject to tax of the export processing enterprise to report the import, export, and inventory finalization on the use of imported goods in accordance with the law on customs.
Thus, the conditions for customs inspection and Vietnam supervision are additionally prescribed as above.
How to supplement regulations on customs Vietnam supervision conditions? What is the tax policy for export processing enterprises that are non-tariff zones?
How to supplement procedures for inspection and confirmation of the ability to meet the conditions for customs inspection and Vietnam supervision?
Pursuant to Clause 10, Article 1 of Decree No. 18/2021/ND-CP stipulating procedures for inspecting and certifying the satisfaction of customs inspection and Vietnam supervision conditions for export processing enterprises, investors Investment project implementation of registration of export processing enterprises as follows:
In case the investor applies for an Investment Registration Certificate for a new investment project or a written certification from a competent investment registration agency in case the issuance of an Investment Registration Certificate is not required, private:
- The investor submits a commitment on the ability to satisfy the conditions for customs inspection and Vietnam supervision specified in Clause 1 of this Article according to Form 24, Appendix VII issued together with this Decree to the registration agency. investment together with the application for the Investment Registration Certificate or the application for certification in writing by the competent investment registration agency in case the issuance of the Investment Registration Certificate is not required. .
- The investment registration authority shall obtain written opinions from the competent customs authority on the ability to satisfy the conditions for customs inspection and supervision as prescribed in Clause 1, Article 30 of Decree No. 82/2018/ Decree No. 82/2018/ND-CP dated May 22, 2018 of the Government on management of industrial parks and economic zones (hereinafter referred to as Decree No. 82/2018/ND-CP) and documents on amendments, supplements and replacements substitute (if any) and the provisions of this Decree together with the application for the Investment Registration Certificate or the application for written certification by the competent investment registration agency in case of failure to comply with the provisions of this Decree. must issue the Investment Registration Certificate (photocopy) and the enterprise's written commitment (01 original).
- Within 03 working days from the date of receipt of the document from the investment registration authority, based on the application for the Investment Registration Certificate or the application for written certification by the investment registration authority. competent investment registration in case the investment registration certificate and written commitment of the enterprise is not required, the customs authority shall certify the ability to satisfy the conditions for customs inspection and supervision. according to the enterprise's commitment on "Form No. 24, Appendix VII" issued together with this Decree and send it to the investment registration agency.
In case the investor requests for issuance or adjustment of the Investment Registration Certificate (if any) or a written certification from the competent investment registration authority in case the issuance of an Investment Registration Certificate is not required, Sign an investment to implement an expansion investment project:
- The investor submits 01 commitment on the ability to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article according to "Form No. 24, Appendix VII" issued with this Decree, for the project part. investment registration to the investment registration agency, together with the application for issuance or adjustment of the Investment Registration Certificate (if any) or the application for written certification by the competent investment registration agency. rights in case of not having to issue an Investment Registration Certificate.
- The investment registration authority shall obtain written opinions from the competent customs authority on the ability to satisfy the conditions for customs inspection and supervision as prescribed in Clause 1, Article 30 of Decree No. 82/2018/ ND-CP and the document amending, supplementing, replacing (if any) and the provisions of this Decree for the expansion investment project, enclosed with the application for the Investment Registration Certificate or the application for the investment registration certificate. Application for certification in writing from the competent investment registration agency in case the investment registration certificate is not required (photocopy) and the enterprise's written commitment (01 original) .
- Within 03 working days from the date of receipt of the document from the investment registration authority, based on the application for the Investment Registration Certificate or the application for written certification by the investment registration authority. competent investment registration in case the investment registration certificate and written commitment of the enterprise is not required, the customs authority shall certify the ability to satisfy the conditions for customs inspection and Vietnam supervision. according to the enterprise's commitment on "Form No. 24, Appendix VII" issued together with this Decree and send it to the investment registration agency.
In case of registration of conversion from an enterprise that is not an export processing enterprise to an export processing enterprise:
- Based on the investor's request, the investment registration authority shall send a written request to the competent customs authority on the possibility of satisfying the conditions for customs inspection and supervision as prescribed in Clause 1 of this Article. Article 30 of Decree No. 82/2018/ND-CP and documents amending, supplementing and replacing (if any) and provisions of this Decree.
- Within 10 working days from the date of receipt of the investment registration agency's document, the customs authority shall inspect the conditions for customs inspection and supervision as prescribed in Clause 1 of this Article. 1 of this Article and send a document to the investment registration agency about the satisfaction or failure to meet the conditions for customs inspection and Vietnam supervision according to "Form No. 26, Appendix VII" enclosed with this Decree.
Thus, the procedures for inspecting and certifying the satisfaction of customs inspection and Vietnam supervision conditions for export processing enterprises and investors implementing investment projects to register export processing enterprises are prescribed as above.
Since when do tax policies apply to non-tariff zones?
According to the provisions of Clause 10, Article 1 of Decree 18/2021 ND-CP, stipulating that investors implementing investment projects shall apply tax policies to non-tax zones as follows:
- Investors implementing investment projects (including new investment projects and expansion investment projects) may apply tax policies to non-tariff zones according to the provisions of the Law on Import and Export Taxes. from the time of being an export processing enterprise mentioned in the Investment Registration Certificate, the amended Certificate of Investment Registration or a document issued by the competent investment registration authority in case the issuance of the certificate is not required. Investment registration certificate.
- The actual inspection of conditions for customs inspection and Vietnam supervision to apply tax policies to non-tariff zones shall comply with the provisions of Clauses 4, 5, and 6 of this Article.
Thus, the time when an investor implements an investment project, the tax policy applicable to the non-tariff zone is specified as above.
LawNet