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Question:
Currently, many banana growers in Trang Bom, Dong Nai want to sell goods to Chinese businesses but they do not have legal entities and can not put their names on the customs declaration. Therefore, they contacted us to hire us to export to them. However, after investigating the legal documents, we did not see any specific legal documents on this and we are not sure how to be able to register for export. These farmers because: 1. We cannot make trust contracts and make trust statements because people who deal with us are individuals. 2. If we are named in the declaration as the exporter, then it is borne that the money not paid through our account is because Chinese businessmen deal directly with farmers, do not transfer money through accounts. we. So, what will our unpaid return be later? Tax obligations will be like?
 
Reply:
1 / Regarding the export entrustment:
The company complies with Article 50 of the Law on Foreign Trade Management 2017:
"Article 50. Management of activities of consigning and receiving entrusted export and import of goods
1. Traders authorized to export or entrust the import of goods which are not on the list of goods banned from export or import or are not goods temporarily suspended from export or import.
2. For goods exported or imported under permits or conditions, the entrusting party or the entrusted party must have a permit and satisfy the export and import conditions before signing the entrustment or receipt contract. entrusted, unless otherwise provided for by law.
3. In cases where the mandator is not a trader, on the basis of a contract signed in accordance with law, the entrusted party may export and import goods, except for goods on the list of goods. export or import ban or goods temporarily suspended from export or import "...
Therefore, when signing a trust contract with a trustee who is not a trader as above, the company needs to refer to the terms of the contract under the Commercial Law, Decree 69/2018 / ND-CP to implement
2 / Regarding customs declaration dossiers in case of entrusted export:
- The company complies with Clause 1, Article 16 of Circular 38/2015 / TT-BTC amended in Circular 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance. regulations and customs declaration dossiers for exports, of which Point g is prescribed:
“G) Entrusting contract: 01 copy for the case of entrusted export of goods subject to export license, specialized inspection certificate or documents proving that the organization or individual is sufficient conditions for export of goods in accordance with the investment law on which the trustee uses the permit or certification of the trustee; "
 - Regarding the declaration of export consignor as guided in Appendix I issued together with the Ministry of Finance's Circular 39/2018 / TT-BTC dated April 20, 2018:

Form No. 02	Electronic declaration of exported goods	Applicable for export cases
A	General declaration information
2.12	Exporter's name	Enter the name of the exporter .... …
…2.16	Entrusted export code	Enter the tax code of the export trustor.
2.17	The name of the export consignor	Enter the name of the export consignor.

In accordance with the above provisions, the Trustee shall perform tax obligations (if any) in import and export activities, the payment of money out of entrusted goods requires the Company to contact the Bank for instructions. Specifically.
 Ask the company to refer to the above provisions to perform in their case. In case of arising problems, please contact directly with the Customs Branch where expected to register the declaration for specific instructions.