CONDITIONS TO BECOME A CUSTOMS PRIORITY ENTERPRISE:

Priority regime for priority businesses

(1) Exemption from document inspection and physical inspection of goods:Exemption from inspection of relevant documents in customs records, exemption from physical inspection of goods during customs procedures, except in cases of signs of law violation or random inspection to assess compliance with the law.

(2) Carrying out customs procedures with incomplete declarations:Can carry out customs procedures using incomplete customs declarations on the customs electronic data processing system of the customs authority.

Within 30 (thirty) days from the date of registration of the declaration, the customs declarant updates data and relevant documents in the customs dossier into the customs electronic data processing system of the customs authority.

Note:If the customs authority's electronic data system has a problem or is temporarily suspended, businesses can carry out customs procedures using a paper declaration (according to form 01/DNUT issued together with the customs authority).Circular 72/2015/TT-BTC), within 30 (thirty) days from the date of registration of the declaration, the customs declarant submits a complete customs dossier set to the Customs Branch where the enterprise opens the declaration. The Customs Branch where businesses prioritize opening declarations instructs businesses to prioritize updating customs declaration data.

(3)  Priority order for customs clearance:

- Customs authorities give priority to physical inspection of goods before random inspection to assess compliance with customs declaration.

- In case an enterprise encounters problems during customs clearance, the Customs Branch is responsible for responding to the enterprise in writing within 8 (eight) working hours from the time the problem arises.

- Priority is given to customs authorities and port and warehouse business agencies to carry out goods delivery procedures first, and priority to inspection and supervision first.

- If the business requests to see the goods first or take samples, it is given priority to carry out the procedures to see the goods first and take samples first.

(4) Specialized inspection:

- Enterprises are allowed to bring imported goods to the enterprise's warehouse for preservation while waiting for the results of specialized inspection, except in cases where the law on specialized inspection stipulates that goods must be inspected at the border gate.

- If sampling is needed for specialized inspection, priority shall be given to sampling the goods first

(5) Tax procedures:

- Get tax refund first, check later.

- Tax payment deadline for exported and imported goods of priority enterprises.

- Get priority when carrying out tax procedures for exported and imported goods.

(6) On-site import and export procedures:For on-site export and import goods; Raw materials, components, and spare parts for production of enterprises purchased from bonded warehouses can import goods first and declare customs later.

(7) Post-customs clearance inspection:

- Priority is given to exemption from post-customs clearance inspection at customs headquarters unless there are signs of law violation.

- The customs authority conducts post-customs clearance inspection at the customs declarant's headquarters no more than once in 3 consecutive years on the basis of risk management from the date it is recognized as a priority enterprise by the Director General of the General Department of Customs, unless there are signs of violation of customs law.

- Post-customs clearance inspection at the customs declarant's headquarters is decided by the Director General of the General Department of Customs.

Within 02 (two) consecutive years, most recently up to the time the enterprise has submitted a written request for recognition as a priority enterprise, the enterprise has not violated the provisions of law on taxes and customs to the extent of being handled for the following violations:

1. Tax evasion and tax fraud; smuggling and illegal transportation of goods across borders;

2. Administrative violations in the field of customs have forms and penalties that exceed the authority of the Director of the Customs Branch and equivalent positions;

3. For agents carrying out Customs procedures, the number of Customs declarations of agents carrying out procedures in the name of being handled for administrative violations in the field of Customs and Taxation under the handling authority of the Director of the Customs Branch and equivalent title does not exceed 0.5% of the total number of declarations that have gone through Customs procedures.

4. No overdue tax debt according to regulations.

Conditions on export and import turnover

1. Enterprises achieving import-export turnover of 100 million USD/year or more.

2. Enterprises achieving export turnover of goods made in Vietnam of 40 million USD/year or more.

3. Enterprises with an export turnover of agricultural and aquatic products produced or raised or grown in Vietnam of 30 million USD/year or more.

4. Customs clearance agent: number of customs declarations that have gone through customs procedures
agent name During the year, it reached 20,000 declarations/year or more.

The export and import turnover specified in Clause 1, Clause 2, Clause 3, Clause 4 of this Article is the average turnover of 02 (two) consecutive years, most recent up to the date the enterprise submits a written request for consideration, excluding the authorized export and import turnover.

5. Do not apply export and import turnover conditions to enterprises certified by the Ministry of Science and Technology as high-tech enterprises according to the provisions of the High Technology Law.

Conditions for electronic customs procedures and electronic tax procedures

Carry out electronic customs procedures and electronic tax procedures; Have an information technology program to manage export and import activities of enterprises to ensure inspection requirements of customs authorities.

Conditions for payment for exported and imported goods

Make payments for export and import shipments via banks according to the regulations of the state bank. Enterprises are responsible for notifying the customs authority of their account numbers and list of transaction banks.

Conditions of internal control system

An enterprise meets the conditions for an internal control system if it meets the following conditions:

1. Enterprises implement and maintain processes for management, supervision, and control of actual operations of all enterprise activities;

2. Enterprises have internal control measures, means and processes to ensure security and safety of the supply chain of exported and imported goods as follows:

a. Monitor the process of transporting goods from the enterprise to the port and from the port to the enterprise;

b. Check container safety before loading onto means of transport;

c. Monitoring at important locations: Fence areas, entrance gates, warehouses, production areas, administrative areas;

d. Decentralize employees to move and work in areas appropriate to their tasks;

D. Security control of information technology systems;

e. Personnel security.

Conditions for good compliance with accounting and auditing laws

1. Apply accounting standards according to regulations of the Ministry of Finance;

2. Annual financial statements must be audited by an auditing company qualified to provide audit services in accordance with the law on independent auditing. The audit opinion on the financial statements stated in the audit report must be an unqualified opinion according to Vietnamese auditing standards;

Submit documents as prescribed in Article 18Circular 72/2015/TT-BTC, include:

(1) Document requesting priority enterprise certification: 01 original copy;

(2) Audited financial statements for the last 02 (two) consecutive financial years: 01 photocopy;

(3) Audit reports for the last 02 (two) consecutive fiscal years: 01 photocopy;

(4) Inspection conclusions for the most recent 02 (two) years (if any): 01 photocopy;

(5) A description of the enterprise's internal control system, which fully describes the process of management, supervision, and control of actual operations of all enterprise activities, and security and safety control of the enterprise's export and import goods supply chain: 01 original copy;

(6) Certificates of commendation and quality certificates (if any): 01 photocopy.

Lawyer Dương Minh Hoa

Ho Chi Minh City Bar Association