CUSTOMS PROCEDURE - procedures to offset accessories

Procedures to offset accessories

Question:
Enterprises are manufacturing furniture to export to the USA. USA customers are required to compensate for some of the damaged parts and accessories, such as motors, wires, lifting iron frames. etc. 1 / If the Source of accessories is E31, can the business re-export B13 to collect US customers for this accessory? 2 / If not done in plan 1 /, how to do business?

Reply:

Pursuant to Clause 34, Article 1 of Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance:

34. Article 54 is amended and supplemented as follows:

"Article 54. Imported raw materials, supplies, machinery and equipment

1. Raw materials and supplies imported for processing and producing exports and export-processing goods include:

… .D) Raw materials, supplies, components and components imported for warranty, repair and recycling of exported products;

According to the above provisions, the company is allowed to import materials and supplies under the form of SXXK (E31) for warranty, repair and recycling of exported products. Therefore, if the company's goods sale and purchase contract contains a product warranty for export products, it is possible to export raw materials to guarantee the product under the form of SXXK.

Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.

Bài viết khác

VERTICAL NAME OF EXPORT FOR FARMERS 13/07/2020 16:28 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? Chi tiết

Ask about plastic scrap? 07/04/2020 13:38 Is an enterprise specializing in manufacturing and exporting plastic products, during the production process, the generated waste cannot be recycled? Enterprises have sold inland as scrap and declared VAT to tax administration agencies. However, according to the guidance for the scrap company formed from both imported and purchased domestic materials, the enterprise must allocate and split the scrap selling price into 2 parts; for the import part, the Customs declaration also for the domestic part, the tax declaration.
Enterprises wonder, in case of VAT declaration with the customs office, does the scrap purchasing unit need red invoice ?. Chi tiết

I have a shipment to import Air, but because the aircraft is not enough space, my goods are split into 2 flights..... 21/02/2020 10:02 I have a shipment to import Air, but because the aircraft is not enough space, my goods are split into 2 flights..... Chi tiết

In which case does the customs declarant be allowed to carry out customs procedures for export and import goods registered once? 16/05/2019 13:16

In which case does the customs declarant be allowed to carry out customs procedures for export and import goods registered once?

Chi tiết