Official Dispatch No. 811/TCHQ-GSQL dated February 14, 2017 of the General Department of Customs on preparation of annual reports on imported materials serving manufacturing of exports

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No. 811/TCHQ-GSQL dated February 14, 2017 of the General Department of Customs on preparation of annual reports on imported materials serving manufacturing of exports

To:Customs Departments of provinces

The General Department of Customs issue Official Dispatch No. 8537/TCHQ-GSQL on September 05, 2016 to provide guidance on implementation of the Law on Export and import duties No. 107/2016/QH13 dated April 06, 2016 and the Government s Decree No. 134/2016/NĐ-CP dated September 01, 2016 regarding preparation of annual reports on imported raw materials and supplies serving manufacturing of exports, and has been receiving numerous feedbacks from enterprises on difficulties they have encountered. In order to ensure uniformity of this type of reports, the General Department of Customs hereby requests Customs Departments of provinces to instruct enterprises to follow procedures for importing raw materials serving manufacturing of exports as follows:

1. Prepare and submit annual reports in accordance with provisions of Article 60 of Circular No. 38/2015/TT-BTC and instructions in Official Dispatch No. 1501/TCHQ-GSQL dated February 29, 2016 of the General Department of Customs.  The opening and ending quantities will be extracted from the accounting book system at the beginning and end of the fiscal year respectively (regarding the effective date of the Law on Export and import duties).

2. In the cases where an enterprise imports raw materials for sale, has fully paid taxes thereon and is able to export the products made of such raw materials afterwards, it may claim a refund of such taxes in accordance with Article 36 of the Government s Decree No. 134/2016/NĐ-CP and is not required to prepare the annual report. The customs authority shall monitor such enterprise’s business operation on the basis of the application for tax refund submitted.

Any difficulties arising in the course of implementation of this document should be reported to the General Department of Customs (Supervision Department) for guidance./.

For the Director

The Deputy Director

Vu Ngoc Anh