Import coffee filter paper (food containers) to produce products for export, not for domestic consumption

Question:
The company produces roasted and ground coffee packed in drip coffee bags for sale to company A, which will export all of this product to its partner in China. The company imports coffee filter paper from Japan (HS 4823.20) only to produce this order, the supplier has the Certificate of Origin (Form JV) for the shipment and they have FSSC 22000 certificate. Clause 2, Article 4, Decree 15/2018 / ND-CP: "Products and raw materials to be produced or imported are only used for the production or processing of goods for export or for internal production of the organization. and individuals that are not sold in the domestic market are exempt from product self-declaration. ". What necessary procedures or documents do the company need to be exempt from product self-declaration and what instructions will it follow?

Reply:

- Customs procedures for importing raw materials, supplies and exporting products comply with Article 70 of Circular 38/2015 / TT-BTC dated March 25, 2015, amended and supplemented in Clause 48, Article 1 of Circular 39. / 2018 / TT-BTC dated 20/4/2015 of the Ministry of Finance stipulates:

“Article 70. Customs procedures for importing raw materials, materials and exporting products

1. Customs dossiers and procedures for the import of raw materials and supplies for export production comply with Chapter II of this Circular. In case another organization or individual processes a part of the production process, the organization or individual that imports raw materials and supplies for export production shall notify the re-processing contract and before delivery of raw materials and supplies to the re-processing partner must keep documents related to the delivery of raw materials, supplies and products as prescribed in Article 62 of this Circular.

2. The product export customs procedure

a) Exported products under the type of export production include:

a.1) Products are made from all raw materials imported according to the form of export production;

a.2) The product is produced by a combination of the following sources:

a.2.1) Raw materials and supplies imported according to the form of export production;

a.2.2) Raw materials and supplies imported according to the type of business imported;

a.2.3) Domestically sourced raw materials and supplies.

a.3) Products are manufactured from all raw materials imported according to the type of business import;

b) The customs dossier and customs procedures comply with Chapter II of this Circular. ”

The case of the Company, though importing raw materials and supplies to manufacture products, and then selling it to a domestic enterprise for export, is not exempt from tax and is not exempt from self-declaration procedures. .

Regarding procedures for declaring or exempting the quality announcement, the company contacted specialized regulatory agencies for guidance.

Please refer to the above mentioned content for implementation. In case any problem arises, the company is requested to contact the Sub-department of Customs where the declaration is expected to be registered for specific instructions.