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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.