Reply:According to Article 37 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 56 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the announcement Processing and manufacturing departments are carried out as follows:Before carrying out the procedures for importing the first batch of raw materials and supplies to carry out the processing and production of export goods, organizations and individuals shall submit to the Customs Branch where the procedures for finalization of reports are expected to be made. the following documents:1. Business registration certificate or business registration certificate or investment license or investment certificate for foreign-invested enterprises: 01 copy.2. Written notice of the processing establishment, production of export goods, place of storage of exported materials, supplies, machinery, equipment and products, made according to form No. 12 / TB-CSSX / GSQL Annex V Circular No. 38/2015 / TT-BTC: 01 original.In case of any change in the contents of the notices, the customs offices must notify such before the implementation;3. Factory lease contract, production premises for renting factories, production premises: 01 copy.Organizations and individuals do not have to submit the above documents when carrying out customs procedures for importing raw materials, supplies, machinery and equipment to process and produce export goods.
The General Department of Customs has issued documents to direct the provincial and municipal customs departments to strengthen the management of goods temporarily imported for re-export, ensuring that temporary import for re-export goods are inspected and closely monitored from when temporarily imported until the time of re-exporting according to regulations.
In which case does the customs declarant be allowed to carry out customs procedures for export and import goods registered once?