When shall the provincial Customs Department where the customs declaration is registered conduct a verification visit to the producer’s premises in Vietnam?
- When shall the provincial Customs Department where the customs declaration is registered conduct a verification visit to the producer’s premises in Vietnam?
- When shall the decision on verification visit be sent to the producer before the expected date of verification visit in Vietnam?
- Shall the Customs authority of Vietnam inspect the production process when conducting the verification visit to producer’s premises?
When shall the provincial Customs Department where the customs declaration is registered conduct a verification visit to the producer’s premises in Vietnam?
Pursuant to the provisions of Article 7 of Circular 33/2023/TT-BTC, there are provisions as follows:
Verification with authority or organization that issued proofs of origin of exported goods
1. The provincial Customs Department where the customs declaration is registered shall send a request for verification which should indicate any information on the doubt as to the origin of goods to the authority or organization that issued the proof of origin.
2. If verification result is given within 60 days from the day on which the verification request is sent, the provincial Customs Department receives shall notify the verification result to the Customs Sub-department where the customs declaration is registered within 03 working days from its receipt for taking actions as prescribed and informing the customs declarant.
3. If the provincial Customs Department where the customs declaration is registered receives no response within 60 days from the day on which the verification request is sent, it shall conduct a verification visit to the producer’s premises as prescribed in Article 8 of this Circular.
Therefore, if verification result is given within 60 days from the day on which the verification request is sent, the provincial Customs Department receives shall notify the verification result to the Customs Sub-department where the customs declaration is registered within 03 working days from its receipt for taking actions as prescribed and informing the customs declarant.
When shall the provincial Customs Department where the customs declaration is registered conduct a verification visit to the producer’s premises in Vietnam? (Image from the Internet) .
When shall the decision on verification visit be sent to the producer before the expected date of verification visit in Vietnam?
Pursuant to the provisions of Clause 1 Article 8 of Circular 33/2023/TT-BTC
Verification visit to producer’s premises
1. Issue a decision on verification visit
a) The Director of the provincial Customs Department shall issue a decision to conduct a verification visit to the producer’s premises using the Form in Appendix IV enclosed herewith;
b) The decision on verification visit is sent directly in the form of registered mail or facsimile to the producer at least 05 working days before the expected date of verification visit;
If the producer makes a written request for change of verification date at least 03 working days before the verification date specified in the decision on verification visit, the person issuing the decision on verification visit shall decide to change the verification date as requested by the producer. The verification date shall be the date specified in the decision to change the verification date;
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Thus, the decision on verification visit is sent directly in the form of registered mail or facsimile to the producer at least 05 working days before the expected date of verification visit.
If the producer makes a written request for change of verification date at least 03 working days before the verification date specified in the decision on verification visit, the person issuing the decision on verification visit shall decide to change the verification date as requested by the producer. The verification date shall be the date specified in the decision to change the verification date
Shall the Customs authority of Vietnam inspect the production process when conducting the verification visit to producer’s premises?
Pursuant to the provisions of Clause 3 Article 8 of Circular 33/2023/TT-BTC
Verification visit to producer’s premises
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3. Contents of verification visit:
a) Examine and verify the following documents:
- The documents included in the customs dossier;
- The sales contract or processing contract (signed with a foreign trader) or VAT invoices for purchase of domestic materials and supplies (if any);
- The statement of exported goods qualified for preferential rules of origin or non-preferential rules of origin which is made using the form issued by the Ministry of Trade and Industry of Vietnam;
- Production process;
- The statement of production costs made using the Form in Appendix II enclosed herewith and the origin declaration made using the Form in Appendix III enclosed herewith by the domestic producer/supplier of materials or supplies which are used in the production of another product;
- Other relevant documents, records and data.
The customs authority shall not request the producer to provide physical copies of the documents included in the customs dossier.
b) Inspect the production process:
- Quantity of production lines, machinery and equipment;
- Capacity of machinery and equipment;
- Number of employees involved in production of the good;
- Capacity and scale of production, processing or performance of certain processes or operations (tons/product.../year; total capacity, scale of machinery, equipment, personnel, etc.).
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Thus, the verification visit to producer’s premises shall include the following contents:
- Examine and verify the documents
- Inspect the production process
The Customs authority shall inspect the production process when conducting the verification visit to producer’s premises. To be specific:
- Quantity of production lines, machinery and equipment;
- Capacity of machinery and equipment;
- Number of employees involved in production of the good;
- Capacity and scale of production, processing or performance of certain processes or operations (tons/product.../year; total capacity, scale of machinery, equipment, personnel, etc.).
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