I learnt that, import – export enterprises could apply for certificate of incentive customs procedures (“Incentive certificate”). This matter was found that very useful for my company’s import and export activities. Therefore, please advise us about conditions, order and procedures of issuance of incentive certificate?
On 19 December 2005, General Department of Customs issued Decision No. 1952/QD-TCHQ promulgating regulation on issuance incentive customs procedure certificates (“incentive card”) to enterprises. Accordingly, the application objects of this Decision are enterprises engaging in import and export of goods for at least 365 days up to the date of application for incentive card. The conditions, order and procedures of issuance of incentive certificate are as follows:
1. Conditions:
Enterprises have strictly complied with laws on customs, concretely as:
- Enterprises are not incurred sanctions against smuggling, illegal transaction of goods beyond frontier;
- Enterprises are not incurred sanctions against administration violations in customs with the level of penalty exceeding authority of Director of Customs Agency;
- Enterprises don’t commit tax evasion: they are not be sued or penalized for one time at the level of tax payable upward;
- Enterprises haven’t been in taxes debt for over 90 days;
- Enterprises make VAT payment according to deducting method.
2. Order and procedures of issuance of incentive card:
- Enterprises submit the application for Incentive Card to Customs Service where its head quarter located;
- After 5 working days as from the date of receiving the application dossier, Customs Service shall consider and issue incentive card. The number of card will be corresponded with enterprises’ request and its requirements in activities.
After obtaining incentive card, custom dossier of the enterprises shall be inspected under conditions applicable to the enterprises well complying with laws on custom and their goods shall be exempted from real customs inspection.
Incentive card shall maintain its effectiveness in 6 months counting from the date of issuance.
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