Input-output-inventory report of export-processing enterprises

Quarterly, export-processing enterprises must submit report on input-output- inventory of material and supplies to their managing customs branches. Prioritized enterprises could choose to submit the report on input-output-inventory annually, quarterly or yearly basis.

Circular No.128/2013/TT-BTC elaborates report on input-output-inventory of material and supplies of export-processing enterprises

Accordingly, export-processing enterprises must submit report on input-output-inventory of material and supplies once a quarter and latest is on the 15 of the month of the following quarter to their managing customs branches.

For prioritized enterprises approved by General Department of Taxation, they could choose to submit report on input-output-inventory of the calendar year at the end of the first quarter of the following year or report on quarterly.

Particular for consumer goods imported or purchased from the inland to serve operations of workshops or production activities, for which use norms per product unit cannot be elaborated (for example: cloths and tissues for cleaning machinery and equipment, petrol and oil for operating generators, mould cleansing oil and faulty product markers, etc) or to serve operations of administrative apparatuses or day-to-day activities of employees: export-processing enterprises are not required to classify such goods according to their use purposes or origin, register lists of goods, set management codes and make monthly input-output-inventory reports to customs offices.

Export-processing enterprises located outside export-processing zones shall make and submit quarterly reports on total quantity of consumer goods imported and purchased from the inland in the quarter.

Export-processing enterprises shall take responsibility for their declaration and proper use of goods.

These regulations apply to export-processing enterprises carrying out e-customs procedures

Base on the report on input-output-inventory of material and supplies, customs office managing export-processing enterprises conduct random inspection to assess the enterprise’ law observance.  

                                                                                                                          Translated from Vietnamese version