Nội dung kiểm tra tình hình sử dụng và tồn kho nguyên liệu, vật tư máy móc, thiết bị bao gồm những nội dung gì?

Question:
Our company is going to import solar batteries under the type of Business (A12). We Imported 10,030 panels, customers included 632 more panels (free of charge), total 10,662 panels. The company wants to ask for the 632 gift panels with us, how do we declare? Is it ok if I file A12 together?

Reply:

Pursuant to Article 18 of the Finance Ministry's Circular No. 38/2015 / TT-BTC dated March 25, 2015, as amended and supplemented in Clause 7, Article 1 of Circular No. 39/2018 / TT-BTC dated 20 / 4/2018 regulations:

"first. Customs declaration principles

... b) Goods imported or exported in different forms must be declared on the declaration of different imports and exports according to each corresponding form;

4. In case a consignment must be declared on multiple declarations or imported goods of different types, the same bill of lading and invoices, multiple declarations must be declared for each type of imported goods at a Customs Branch. Customs declarants only have to submit 1 set of customs dossiers (in case of submitting paper dossiers to customs offices); The following declarations must clearly state "sharing documents with declaration number ... date ..." in the box "Notes".

For the cases specified in Clauses 2, 3 and 4 of this Article, customs declarants only have to submit, present and keep one set of customs dossiers of customs declarations of the same shipment.

Based on the above provisions, if the Company imports goods under the same type A12, it is possible to declare together on the same declaration, in case a shipment is of different types (e.g., different contracts, partners, payment methods, business purposes, ...) must be declared on multiple declarations, then comply with the above provisions.