What is the content of the inspection of the production facility?

Reply:

According to Clause 3, Article 57 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the inspection contents of production facilities include:

1. Examination of addresses of processing and manufacturing establishments: Checking addresses of processing and manufacturing establishments stated in written notices of processing or manufacturing establishments or writing on business registration certificates.

2. Checking factories, machines and equipment:

a) Check documents proving the legal use right of the factory, production premises; warehouses, yards of raw materials, supplies, machinery and equipment.

b) Checking the ownership or legal use rights of machinery and equipment, the number of existing machinery, equipment and production lines at the processing and manufacturing establishments; check the operation status and capacity of machinery and equipment.

When conducting inspections, customs offices shall check import customs declarations (in case of import); invoices and vouchers for purchase of machinery and equipment or comparison of accounting books for identification (in case of domestic purchase); financial lease contract (in case of financial leasing); lease of assets and factories (in case of renting). For financial lease contracts, property and factory lease contracts, the validity term of the lease is equal to or longer than the validity duration of the product export contract.

3. Check the status of human resources involved in production lines through contracts signed with workers or payrolls for employees.

4. Checking through the system of accounting books to monitor warehousing or software to manage goods in, out, and inventory of raw materials, supplies, machinery and equipment.

Bài viết khác
EXPORT-IMPORT PROCEDURE FOR PRINTER AND PRINTER INK 29/03/2021 15:14
Vietnam is a growing economy with demands for printing products growing high. While demand from the market shows that the consumption of printing products, especially for publication and education is growing strong, demand for printer and printer ink from enterprises working in the printing industry is also growing. Seeing such growth, many enterprises working in the commercial sector and printing sector, have risen their interest for importing printer and printer ink to Vietnam to satisfy the internal market. Alongside importing, some local enterprises have joined in the production sector for printer and printer ink. These companies alongside from focusing on the internal market, maybe will be more interested on exporting their products to international market when the economy grows better.
Chi tiết
​Proposing the Ministry of Finance to consider and submit to the Government the exemption of import tax... 12/05/2020 09:11 ​Proposing the Ministry of Finance to consider and submit to the Government the exemption of import tax on imported raw materials for production of excess export goods, outdated, damaged, discarded materials and faulty products for destruction under supervision. of the Customs. Chi tiết
The export processing zone 10/04/2020 14:17 Ask about the import tax exemption for outsourced goods in the export processing zone. Chi tiết
In case the declaration has many contracts or orders, how is the declaration made? 16/05/2019 13:18

In case the declaration has many contracts or orders, how is the declaration made?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 2, Phường An Khánh, TP. Thủ Đức, TP.HCM
(028) 22335566
          
 info@logisticsh-a.com                        Hotline: 
 093 123 9090
     
Hotline
Quý khách có nhu cầu vui lòng liên hệ
093 123 9090