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MEKONG COUNSEL

Circular regulating the pilot application of preference policy in customs state management of enterprises with sufficient conditions

On May,13th, 2011, Ministry of Finance issued Circular No. 63/2011/TT-BTC regulating the pilot application of preference policy in customs state management of enterprises with sufficient conditions. Accordingly, preference enterprises must have minimum risk level and satify the following 07 conditions:

-        Being compliance with the laws on customs and the customs office has trust in the compliance of the

         enterprise in the future;

-        Having high import – export turnover;

-        Having clear accounting regime;

-        Operating the business effectively;

-        Applying electronic customs procedures;

-        Remitting payment by bank transfer for all import – export goods;

-        Volunteering to request for being approved as preference enterprises.

The duration for evaluating the compliance with the laws shall be 36 months backwards, from the date the General Department of Customs receives the written request from the enterprise to be recognized as a preference enterprise. In case the enterprise has total operation duration from 12 to 36 months but satifies the above-mentioned conditions, it shall be considered for recognition as the preference enterprise. 

Enterprises with sufficient conditions shall be entitled to preferences such as: exemption for customs documents from detail checking during customs clearance process, for actual inspection of goods; for post customs clearance check atheadquartersof the enterprise; excecution of electronic customs procedures (electronic documents shall be exempt from being checked and feedback shall be announced 24 hours/7days); Being prioritized to periodically pay taxes, customs fees once/month; Being applied first tax refund, then check and other customs preferences .