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Some new regulations on priority businesses

Supplementing provisions on extension of the priority regime when implementing customs procedures

Circular  07/2019/TT-BTC supplementing Article 20a of Circular 72/2015 / TT-BTC on extending the application of priority regime as follows:

Within 3 months of the extension of the priority regime, the General Department of Customs shall base itself on information collected from Tax Departments and Customs Departments of provinces and cities where enterprises have their headquarters and places. enterprises with export and import activities on management results and post-customs clearance inspection results (if any) to decide on extension.

In addition, Circular 07/2019 / TT-BTC also added the authority to decide on extension to apply the priority regime of the General Director of Customs in Article 23 of Circular 72/2015 / TT-BTC.

Change of place to apply for recognition of enterprises prioritizing customs procedures

Circular No. 07/2019 / TT-BTC has amended the location to submit the dossier specified in Clause 1, Article 18 of Circular 72/2015 / TT-BTC. Accordingly, enterprises that wish to apply the priority regime shall directly submit the application for recognition (paper copy) to the General Department of Customs to be considered for priority enterprise recognition (instead of being sent to the Customs Department). provincial, inter-provincial and municipal agencies under current regulations in Circular 72/2015 / TT-BTC)

The General Department of Customs is the appraisal unit and conclusions about the recognition of priority enterprises

According to the regulation on amendment and supplementation of Article 19 of Circular 72/2015 / TT-BTC, the General Department of Customs is the appraisal unit, conclusions about the recognition of priority enterprises (instead of the provincial Customs Department, City appraises documents according to current regulations in Circular 72/2015 / TT-BTC).

Accordingly, within 30 days from the date of receiving the complete dossier as prescribed, the General Department of Customs will assess and conclude on the recognition of priority enterprises. For complicated cases that need to be consulted with the concerned ministries and branches, the evaluation time may be prolonged but must not exceed 30 days.

In addition, Circular No. 07/2019 / TT-BTC also amended and supplemented a number of forms issued together with Circular 72/2015 / TT-BTC, including: revision of Form 02a / DNUT, Form 03 / DNUT , form 04 / DNUT, form 05 / DNUT, sample 06 / DNUT; Add form 03a / DNUT.

Circular 07/2019/TT-BTC officially takes effect from 28/01/2019.