VCN – At the request of Esquel Garment Manufacturing Vietnam – Hoa Binh Co., Ltd, according to the General Department of Customs, customs declarants must archive originals of the documents in customs records and related documents within the time prescribed by law, in the case of electronic documents, they may be archived in electronic form or converted into paper documents according to the provisions of law.
Esquel Garment Manufacturing Vietnam – Hoa Binh Co., Ltd proposed abolishing the regulation of archiving paper documents within five years because now all businesses use electronic invoices and archiving electronic documents helps businesses save costs for paper, printing and storage.
The company also proposed gradually abolishing the regulation on consular legalisation for original documents provided by foreign countries or simplify procedures of consular legalisation.
The company said export processing enterprises are now requested to open customs declaration for most goods and services purchased from inland, but it is difficult to request the seller to open an export customs declaration upon retail purchase of supplies and spare parts which have not yet reached the value of creating fixed assets, mainly for maintenance and repair activities at the shops or individual business households or at supermarkets. Thus, the Ministry of Finance is proposed to stipulate it does need to open customs declaration for goods for machinery repair or maintenance activities purchased at shops and individual business households
Regarding proposals by enterprises, for the documentary archive, according to the General Department of Customs, Clause 3, Article 3 of the 2015 Accounting Law stipulates “Accounting documents are documents and storage devices that contain economic/financial transactions that occur and have been complete as the basis for making accounting books”.
Accordingly, customs dossiers are also a type of accounting documents and must comply with archives as prescribed in Clause 5, Article 41 of the 2015 Accounting Law: “a) For accounting documents serving management and operation of the accounting unit, including those not directly used for making accounting books and financial statements: at least five years;
The General Department of Customs also said, at Point dd, Clause 2, Article 18 of the 2014 Customs Law: “Keep customs documents records of goods which are granted clearance within 05 years from the day on which the declaration is registered”. In Clause 6, Article 1 of Circular 39/2018 / TT-BTC (amending and supplementing Clause 2 Article 16a Circular 38/2015 / TT-BTC), the archive of customs documents shall be carried out in the following forms: “Original copies may be made in electronic or paper form; for electronic documents, the customs declarants must keep the electronic versions”.
The declarant must keep the originals of the documents in the customs dossier and related documents for the time prescribed by law, in the case of electronic documents, they are kept in electronic form or converted into paper documents as prescribed by the laws on electronic transactions.
The consular legalisation shall be in accordance with specialised laws, the General Department of Customs recommends enterprises comply with relevant laws.
Regarding procedures for export-processing enterprises, according to the General Department of Customs in Clause 1, Article 74 of Circular 38/2015 / TT-BTC of the Ministry of Finance (amended and supplemented in Clause 50, Article 1 of the Circular 39/2018 / TT-BTC), the following cases of export processing enterprises and their partners may choose to or not to follow customs procedures:
b) Goods are construction materials, stationery, food, consumer goods bought from the domestic market to build construction works or serve the operation of the office apparatus and life of employees working at the export processing enterprises
c) Goods circulated within an export processing enterprise or among export processing enterprises in the same export-processing zone;
Goods taken in or out of the export processing enterprises for repair, classification, packaging or repackaging.
If customs procedures are not implemented, the export processing enterprises shall make and keep documents and details of goods in and out in accordance with regulations of the Ministry of Finance on goods trading, accounting and audit. The purposes and sources of supply of goods must also be specified.
Clause 1, Article 74 of Circular 38/2015 / TT-BTC of the Ministry of Finance (amended and supplemented in Clause 50, Article 1 of Circular 39/2018 / TT-BTC) stipulates that “Goods purchased by export processing enterprises from inland and fully paid taxes as prescribed like enterprises who are not entitled to the regimes and policies applicable to export processing enterprises, this trading activity is not required to go through customs procedures. If an export processing enterprise buys export dutiable goods in domestic market, the enterprise must go through customs procedures unless such goods are used as raw materials and supplies consumed in the production process of the processing enterprise. (For example, coal used in the burning process for production of export processing enterprises)”
By Dao Le/ Huyen Trang