CONDITIONS FOR APPLYING THE CUSTOMS PRIORITY ENTERPRISE REGIME

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Enterprises that are given priority in resolving customs procedures will enjoy many preferences in the implementation of customs procedures, customs inspection and supervision if they meet the conditions prescribed by law. The following article, phapluatdoanhnghiep.vn would like to share about “Conditions for applying the enterprise priority regime” as follows:

  1. Compliance with customs and tax laws for 2 consecutive years:
    Within 2 (two) consecutive years, the most recent up to the time the enterprise submits a written request for recognition of the priority enterprise, the enterprise has not violated the provisions of the tax and customs laws to the point of handle violations for the following acts:
    – Tax evasion, tax fraud; smuggling and illegal cross-border transport of goods;
    – Administrative violations in the customs domain with sanctioning forms and levels beyond the competence of the Director of the Customs Sub-Department and equivalent titles;
    – For customs clearance agents, the number of customs declarations by the customs agents under their name who have been handled for administrative violations in the field of customs and the tax domain fall under the handling competence of the Director of the Sub-Department. Customs and equivalent titles do not exceed the rate of 0.5% of the total number of declarations that have gone through customs procedures.
    – No overdue tax debts as prescribed.
  1. Have annual export and import turnover reaching the prescribed level.
    Average export and import turnover of 02 (two) consecutive years, the most recent up to the date of request for consideration by the enterprise (excluding entrusted export and import turnover) reaches one after:
    – Enterprises have an import-export turnover of 100 million USD / year or more.
    – Enterprises with export turnover of goods manufactured in Vietnam from 40 million USD / year or more.
    – An enterprise with an export turnover of 30 million USD / year or more of agricultural and aquatic products produced or raised or grown in Vietnam.
    * Note: This condition does not apply to enterprises certified by the Ministry of Science and Technology as a high-tech enterprise in accordance with the Law on High Technology.
  1. Follow electronic customs procedures, electronic tax procedures and have an information technology program to manage import and export activities of enterprises connected to the customs office.
  2. Make a payment via the bank:
    – Making payments for import and export consignments via banks according to the State Bank’s regulations.
    – The enterprise is responsible for informing the customs office of the account number and the list of banks for transactions.
  1. Have an internal control system:
    a, Enterprises implement and maintain processes of management, supervision and control of the actual operation of all enterprise activities;
    b, Enterprises have measures, means and processes for internal control to ensure the security and safety of the supply chain of exported and imported goods as follows:
    – Track the process of transporting goods from the enterprise to the port and from the port to the enterprise;
    – Check container safety before loading goods onto means of transport;
    – Monitoring at important positions: fencing area, entrance gate, warehouse, production area, administrative area;
    – Assign employees to move and work in areas in accordance with the task;
    – Control information technology system security;
    – Personnel security.
  1. Compliance with regulations of law on accounting and auditing
    – Apply accounting standards according to regulations of the Ministry of Finance.
    – Annual financial statements must be audited by a qualified audit company to provide audit services in accordance with the law on independent audit.
    An auditor’s opinion on the financial statements stated in the audit report must be a fully accepted opinion in accordance with Vietnamese Auditing Standards.

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