Customs procedures for importing raw materials to produce exported goods

Customs procedures for importing raw materials to produce exported goods is an important process that helps businesses bring raw materials from abroad for domestic production and export products to international markets. Correct implementation of customs procedures not only helps reduce costs and shorten customs clearance time, but also ensures compliance with legal regulations. The article below will provide detailed information about this process.

What are imported raw materials and supplies to produce exported goods?

Raw materials and supplies imported to produce exported goods include many types, specifically stipulated in Clause 1, Article 54 of Circular 38/2015/TT-BTC amended by Clause 34, Article 1 of Circular 39/2018 /TT-BTC. These types of raw materials and supplies play an important role in the process of producing export goods.

The list of imported raw materials and supplies includes:

• Raw materials, semi-finished products, components, and component assemblies directly participate in the processing and production process.
• Materials directly participate in the processing and production process but are not converted into products or do not constitute an export product entity.
• Completed products imported to be attached to exported products, to be packaged together with exported products made from imported raw materials and supplies, or to packaged together with exported products manufactured from raw materials and supplies Domestic purchasing capital, raw materials and supplies are self-supplied into synchronized products for export.
• Packaging materials or packaging for packaging export products.
• Raw materials, supplies, and components imported for warranty, repair, and recycling of exported products.
• Imported sample goods for processing and production of exported goods.

Determining the exact type of imported raw materials and supplies is the first step in the customs procedure process. This helps businesses apply the correct import and export type codes and comply with regulations on raw material norms.

The competent authority carries out importing raw materials to produce exported goods

According to the provisions of Article 38 of Decree No. 08/2015/ND-CP, the agency competent to carry out importing raw materials to produce exported goods is the customs authority where the import customs declaration is registered. This is important information for businesses when carrying out customs procedures.

This customs authority is responsible for:

• Receive and process customs documents;
• Check the validity of documents;
• Receive settlement reports on the use of raw materials, supplies, machinery, equipment, and exported goods submitted by organizations and individuals;
• Carry out customs clearance process;
• Supervise the process of importing raw materials;
• Implement tax assessments and impose administrative penalties for violations of customs and tax laws.

Enterprises need to contact directly with the local customs authority where the declaration is registered to receive specific instructions on procedures and working processes. Identifying the correct competent authority helps speed up the application processing process and avoid unnecessary errors.

Customs procedures for importing raw materials to produce exported goods

Prepared documents

According to Article 16 of Circular No. 38/2015/TT-BTC amended and supplemented by Clause 7, Article 5 of Circular No. 39/2018/TT-BTC, customs dossiers for importing raw materials to produce exported goods need to be fully and accurately prepared. Document preparation is an important step that determines the speed and efficiency of the customs clearance process.

Documents needed to prepare include:

1. Customs declaration. In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant declares and submits 02 original copies of the imported goods declaration according to the form. HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC.
2. Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy.

Customs declarations are not required to submit commercial invoices in the following cases:

• Goods imported to perform processing contracts for foreign traders;
• Imported goods do not have invoices and the buyer does not have to pay the seller;

1. Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for imported goods through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by people entering the country in their luggage): 01 photocopy.
2. List of forest products for imported raw wood as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;
3. Import license or import permit from a competent authority according to the provisions of law on foreign trade and commerce for goods requiring an import license; Import license according to quota or written notice of assignment of the right to use import tariff quotas for some specific cases.
4. Documents proving that organizations and individuals are eligible to import goods according to the provisions of law on investment: submit 01 photocopy when carrying out import procedures for the first batch of goods;
5. Value declaration:The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits to the customs authority 02 original copies in case of declaration on paper customs declaration.
6. Documents certifying the origin of goods;
7. List of machinery and equipment in case of classifying combined machines or machine combinations or classifying machinery and equipment in unassembled or disassembled form: 01 copy and present the original List of machinery and equipment Prepared for comparison along with the reconciliation monitoring sheet in case of multiple imports;
8. Entrustment contract: 01 copy in case of entrusted import of goods that require an import license, specialized inspection certificate or documents proving that the organization or individual is eligible to import Exporting goods according to the provisions of investment law, specialized management and inspection law, foreign trade management law in which the entrusted recipient uses the license or confirmation documents of the entrusting person. ;
9. Sales contracts for schools, research institutes or goods supply contracts or service provision contracts for specialized equipment and tools for teaching, research, and scientific experiments in the case of goods Imported goods are subject to a 5% value-added tax rate according to the provisions of the Law on Value-Added Tax: 01 photocopy.

Businesses should note that some documents can be submitted electronically through the National Single Window Portal, helping to simplify the process and save time.

Procedural procedure

Customs procedures for importing raw materials to produce exported goods are carried out in a specific order, to ensure accuracy and efficiency. This process complies with current legal regulations and is designed to optimize processing times.

Steps in the process include:

1. Enterprises carry out import customs procedures;
2. The system automatically checks declaration information;
3. Handling is based on customs inspection decisions;
4. Customs clearance of goods.

In this process, accurate and complete customs declaration is an important factor. Businesses need to pay attention to requirements on import and export codes, material norms, and rules of origin of goods.

Customs authorities will check documents and may conduct physical inspection of goods if necessary. Complying with the correct procedures not only helps speed up the customs clearance process but also avoids legal risks that may arise.

Time limit for handling customs procedures

The time limit for handling customs procedures is specifically stipulated in Article 23 of the 2014 Customs Law. The specific time limit is as follows:

• Receive, register, check documents: Immediately after receiving complete documents;
• Document check: Maximum 02 working hours;
• Physical inspection of goods: Maximum 08 working hours;
• Special cases: Can be extended for up to 02 more days;

Businesses should note that inspection time may be longer for goods subject to specialized inspection. In this case, the time limit will be calculated from the receipt of specialized examination results.

Consulting services and support for customs procedures for importing raw materials to produce exported goods in Long Phan

Long Phan provides professional consulting and support services on customs procedures for importing raw materials to produce exported goods. With a team of experienced experts, we are committed to providing optimal solutions, helping businesses save time and costs during customs procedures. Our services include:

• Consulting on customs procedures;
• Customs declaration support;
• Support in preparing documents and documents;
• Business representatives work with customs authorities;
• Answer questions and handle problems that arise;

Customs procedures for importing raw materials to produce exported goods require a deep understanding of customs laws and processes. Long Phan, with experience and expertise in this field, is ready to support customers in all aspects of the customs clearance process. For detailed advice and professional services, please contact the hotline 0906735386. We are committed to providing optimal solutions, helping businesses save time, costs and comply with legal regulations.