When shall trực tiếp bóng đá hôm nay tax-suspension warehouse owner make a general list of import customs declarations in Vietnam?

When shallthe tax-suspension warehouse owner make a general list of import customs declarations in Vietnam?

Pursuant to Point ddClause 2 Article 63 of trực tiếp bóng đá hôm nayCustoms Law 2014stipulating trực tiếp bóng đá hôm nay rights and obligations of trực tiếp bóng đá hôm nay tax-suspension warehouse owner as follows:

Rights and obligations of bonded warehouse enterprises, consolidation site business enterprises, consolidation service business enterprises, cargo owners, tax-suspension warehouse owners

1. bonded warehouse enterprises and cargo owners storing goods in bonded warehouses have trực tiếp bóng đá hôm nay following rights and obligations:

a) bonded warehouse enterprises have trực tiếp bóng đá hôm nay right to enter into contracts to receive goods stored in bonded warehouses; to move goods within bonded warehouses as agreed with trực tiếp bóng đá hôm nay cargo owners. They are responsible for complying with customs authorities’ requests for inspections. Every three months, bonded warehousebusiness enterprises must provide a written notification to trực tiếp bóng đá hôm nay Customs Department managing trực tiếp bóng đá hôm nay bonded warehousesregarding trực tiếp bóng đá hôm nay goods’ status and warehouse operations;

b) Cargo owners are allowed to reinforce packaging, classify goods, take samples, and perform other tasks under trực tiếp bóng đá hôm nay supervision of customs officials; they may transfer trực tiếp bóng đá hôm nay ownership of goods. Moving goods from one bonded warehouseto another requires written approval from trực tiếp bóng đá hôm nay Director of trực tiếp bóng đá hôm nay Customs Department managing trực tiếp bóng đá hôm nay warehouse storing these goods.

2. Tax-suspension warehouse owners have trực tiếp bóng đá hôm nay following rights and obligations:

a) To store imported raw materials and supplies for producing export goods;

b) To rearrange, repack, and move goods within trực tiếp bóng đá hôm nay tax-suspension warehouse;

c) To notify customs authorities in advance of their intended plans to put raw materials and supplies from trực tiếp bóng đá hôm nay tax-suspension warehouse into production;

d) Every three months, to submit a written notification to trực tiếp bóng đá hôm nay Customs Department managing trực tiếp bóng đá hôm nay tax-suspension warehouse regarding trực tiếp bóng đá hôm nay status of goods and warehouse operations;

dd) By January 31st each year, to make a summary of trực tiếp bóng đá hôm nay import customs declarations and quantities of raw materials and supplies introduced into trực tiếp bóng đá hôm nay tax-suspension warehouse, and a summary of trực tiếp bóng đá hôm nay export customs declarations and quantities of goods exported in trực tiếp bóng đá hôm nay previous year and submit it to trực tiếp bóng đá hôm nay Customs Department managing trực tiếp bóng đá hôm nay tax-suspension warehouse.

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Thus, by January 31st each year, trực tiếp bóng đá hôm nay tax-suspension warehouse owner must make a summary of trực tiếp bóng đá hôm nay import customs declarations and trực tiếp bóng đá hôm nay quantities of raw materials and supplies introduced into trực tiếp bóng đá hôm nay tax-suspension warehouse in trực tiếp bóng đá hôm nay previous year and submit it to trực tiếp bóng đá hôm nay Customs Department managing trực tiếp bóng đá hôm nay tax-suspension warehouse.

When shall trực tiếp bóng đá hôm nay tax-suspension warehouse owner make a general list of import customs declarations in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

What are trực tiếp bóng đá hôm nay conditions for recognizing a tax-suspension warehouse in Vietnam?

Based on Clause 2 Article 16 ofDecree 68/2016/ND-CPstipulating trực tiếp bóng đá hôm nay conditions for recognizing a tax-suspension warehouse as follows:

- An enterprise is recognized as a priority enterprise entitled to operate a tax-suspension warehouse if it meets trực tiếp bóng đá hôm nay following conditions:

+ Has an accounting system and information technology application according to trực tiếp bóng đá hôm nay standards set by state management agencies to monitor, manage imported, exported, stored, and leftover goods in trực tiếp bóng đá hôm nay warehouse;

+ Located in trực tiếp bóng đá hôm nay production facility area of trực tiếp bóng đá hôm nay enterprise, separated from areas containing non-duty-free materials and supplies, equipped with a camera system adhering to customs data exchange standards to supervise goods entering and exiting trực tiếp bóng đá hôm nay tax-suspension warehouse.

- An enterprise producing export goods with an export turnover of at least 40 million USD is recognized as operating a tax-suspension warehouse, besides meeting conditions specified in Clause 1 Article 16 ofDecree 68/2016/ND-CP, it must also satisfy trực tiếp bóng đá hôm nay following conditions:

+ Has conducted export activities for at least 2 consecutive years without violating customs and tax laws;

+ Complies with accounting and statistical laws;

+ Makes payments through banks as prescribed by law.

What are proceduresfor recognizing a tax-suspension warehouse in Vietnam?

According to Article 18 ofDecree 68/2016/ND-CP, trực tiếp bóng đá hôm nay process for recognizing a tax-suspension warehouse is regulated as follows:

- Enterprises submit an application for recognition directly, by mail, or through trực tiếp bóng đá hôm nay customs authority's electronic information system to trực tiếp bóng đá hôm nay General Department of Customs.

- Within 10 working days from trực tiếp bóng đá hôm nay date of receiving trực tiếp bóng đá hôm nay enterprise's complete application, trực tiếp bóng đá hôm nay General Department of Customs completes trực tiếp bóng đá hôm nay inspection of trực tiếp bóng đá hôm nay application and trực tiếp bóng đá hôm nay actual warehouse. Upon completing trực tiếp bóng đá hôm nay inspection, trực tiếp bóng đá hôm nay customs authority and enterprise sign a record of trực tiếp bóng đá hôm nay inspection content.

- Within 5 working days from trực tiếp bóng đá hôm nay completion of trực tiếp bóng đá hôm nay application and actual warehouse inspection, trực tiếp bóng đá hôm nay Director General of trực tiếp bóng đá hôm nay General Department of Customs issues a decision to recognize trực tiếp bóng đá hôm nay tax-suspension warehouse or provides a written response to trực tiếp bóng đá hôm nay enterprise if it does not meet trực tiếp bóng đá hôm nay prescribed conditions.

- If trực tiếp bóng đá hôm nay application is not complete, within 5 working days from trực tiếp bóng đá hôm nay date of receiving trực tiếp bóng đá hôm nay enterprise's application, trực tiếp bóng đá hôm nay General Department of Customs issues a notification requesting trực tiếp bóng đá hôm nay enterprise to supplement trực tiếp bóng đá hôm nay application. After 30 working days from trực tiếp bóng đá hôm nay date of sending trực tiếp bóng đá hôm nay notification without a written response from trực tiếp bóng đá hôm nay enterprise, trực tiếp bóng đá hôm nay General Department of Customs has trực tiếp bóng đá hôm nay right to cancel trực tiếp bóng đá hôm nay application.