What are procedures for inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam?

What are procedures for inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam?

Pursuant to Point 1 Article 9 Section II of trực tiếp bóng đá euro hôm nay Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá euro hôm nay Decision 3394/QĐ-TCHQ in 2021 stipulating procedures for inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam as follows:

1. Inspect trực tiếp bóng đá euro hôm nay use of duty-free imported goods in accordance with Article 31a of Decree No. 134/2016/ND-CP, as supplemented in Clause 15, Article 1 of Decree No. 18/2021/ND-CP, in specific:

a) In case trực tiếp bóng đá euro hôm nay project is in trực tiếp bóng đá euro hôm nay process of capital construction

a.1) Regarding goods being raw materials and supplies used to manufacture machinery and equipment specified at Point a, Clause 11, Point b, Clause 15, Point a, Clause 16, Article 16 of trực tiếp bóng đá euro hôm nay Law on Import and Export Duties, and trực tiếp bóng đá euro hôm nay inspection shall be carried out within 60 days from trực tiếp bóng đá euro hôm nay date of receipt of trực tiếp bóng đá euro hôm nay project owner's notice on trực tiếp bóng đá euro hôm nay completion of machinery and equipment manufacturing.

a.2) Regarding imported goods on trực tiếp bóng đá euro hôm nay list of duty-free goods by combination or assembly line, trực tiếp bóng đá euro hôm nay inspection shall be carried out within 60 days from trực tiếp bóng đá euro hôm nay date of receipt of trực tiếp bóng đá euro hôm nay project owner's notice on trực tiếp bóng đá euro hôm nay completion of trực tiếp bóng đá euro hôm nay installation of combination or assembly line.

b) In case trực tiếp bóng đá euro hôm nay project has completed trực tiếp bóng đá euro hôm nay capital construction process, trực tiếp bóng đá euro hôm nay customs authority shall carry out trực tiếp bóng đá euro hôm nay inspection according to trực tiếp bóng đá euro hôm nay principles of risk management specified in Article 31a of Decree No. 134/2016/ND-CP added at Clause 15, Article 1 of Decree No. 18/2021/ND-CP.

Which authorities shall have power to inspect trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam?

Pursuant to Point 2 Article 9 Section II of trực tiếp bóng đá euro hôm nay Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá euro hôm nay Decision 3394/QĐ-TCHQ in 2021 stipulating power to inspect trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam as follows:

2. Authority to inspect

a) trực tiếp bóng đá euro hôm nay Director of trực tiếp bóng đá euro hôm nay Customs Department of trực tiếp bóng đá euro hôm nay province or city where trực tiếp bóng đá euro hôm nay list of duty-free goods is received shall inspect trực tiếp bóng đá euro hôm nay use of duty-free goods at trực tiếp bóng đá euro hôm nay head office of trực tiếp bóng đá euro hôm nay project owner for trực tiếp bóng đá euro hôm nay cases mentioned at Point a, Clause 1 of this Article.

b) trực tiếp bóng đá euro hôm nay Director of trực tiếp bóng đá euro hôm nay Customs Department of trực tiếp bóng đá euro hôm nay province or city where trực tiếp bóng đá euro hôm nay list of duty-free goods is received shall inspect trực tiếp bóng đá euro hôm nay use of duty-free goods according to trực tiếp bóng đá euro hôm nay principle of risk management for trực tiếp bóng đá euro hôm nay cases specified at Point b, Clause 1 of this Article.

What are regulations on procedures and matters of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam?

Pursuant to Point 3 and 4, Article 9 Section II of trực tiếp bóng đá euro hôm nay Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá euro hôm nay Decision 3394/QĐ-TCHQ in 2021 stipulating procedures and matters of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods for goods subject to a duty-free list registration in Vietnam as follows:

3. Procedures for inspection

Procedures for inspection shall comply with trực tiếp bóng đá euro hôm nay procedures for post-customs clearance inspection in accordance with trực tiếp bóng đá euro hôm nay law on customs.

4. Matters to be inspected

a) Inspect trực tiếp bóng đá euro hôm nay duty-free list registration application; duty-free list; notify trực tiếp bóng đá euro hôm nay use of duty-free imported goods and relevant documents;

b) Inspect trực tiếp bóng đá euro hôm nay customs application of duty-free imported goods; check trực tiếp bóng đá euro hôm nay name, quantity and type of duty-exempt imported goods, record trực tiếp bóng đá euro hôm nay results of actual inspection of goods on trực tiếp bóng đá euro hôm nay customs declaration and other relevant documents;

c) Inspect trực tiếp bóng đá euro hôm nay actual use of duty-free imported goods and goods in stock;

d) Inspect customs applications for goods exempted from import duty but declared for change of use purpose;

dd) Inspect trực tiếp bóng đá euro hôm nay quantity and type of damaged or lost goods or destroyed goods;

e) Inspect trực tiếp bóng đá euro hôm nay production process, actual consumption rates for manufacturing in projects of importing duty-free goods as prescribed in Article 15 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 8, Article 1 of Decree No. 18/2021/ND-CP, Article 23 Decree No. 134/2016/ND-CP;

g) Inspect accounting books and vouchers, payment vouchers; trực tiếp bóng đá euro hôm nay accounting for duty-free imported goods;

h) Inspect trực tiếp bóng đá euro hôm nay production facility, production process, design drawings, actual consumption rates for manufacturing in case raw materials and supplies used for manufacturing are exempt from duty as prescribed at Point a, Clause 11, Point b, Clause 15, Point a, Clause 16, Article 16 of trực tiếp bóng đá euro hôm nay Law on Import and Export Duties;

i) Check design drawings, technical documents, installation diagrams, synchronously inspect machinery and equipment that must be divided into multiple shipments without deduction according to trực tiếp bóng đá euro hôm nay quantity of goods at trực tiếp bóng đá euro hôm nay time of registration of trực tiếp bóng đá euro hôm nay customs declaration;

k) Check relevant vouchers, documents and data (where necessary).

What are regulations on record keeping and report on trực tiếp bóng đá euro hôm nay results of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods in Vietnam?

Pursuant to Point 7 Article 9 Section II of trực tiếp bóng đá euro hôm nay Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá euro hôm nay Decision 3394/QĐ-TCHQ in 2021 stipulating record keeping and report on trực tiếp bóng đá euro hôm nay results of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods in Vietnam as follows:

7. Record keeping and report on trực tiếp bóng đá euro hôm nay results of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods

a) Documents of inspection of trực tiếp bóng đá euro hôm nay use of duty-free goods and results of handling of inspection results shall be kept together with trực tiếp bóng đá euro hôm nay duty-free list registration applications at trực tiếp bóng đá euro hôm nay unit.

b) In case trực tiếp bóng đá euro hôm nay inspection results determine that trực tiếp bóng đá euro hôm nay project owner has violated trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on tax, tax administration, and trực tiếp bóng đá euro hôm nay law on customs, trực tiếp bóng đá euro hôm nay Customs Department of trực tiếp bóng đá euro hôm nay province or city must report trực tiếp bóng đá euro hôm nay inspection results and trực tiếp bóng đá euro hôm nay results of handling inspection to trực tiếp bóng đá euro hôm nay General Department of Customs within 15 days from trực tiếp bóng đá euro hôm nay date of obtaining results.

Best regards!