The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases?

Reply:

According to Clause 6, Article 32 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, if violating the regulations on bringing goods to preservation, in addition to being sanctioned for administrative violations according to prescribed by law, customs declarants must not bring goods to preserve:

1. Within 01 year from the date of sanctioning, acts of voluntarily dismantling seals; exchange goods, arbitrarily bring goods to circulation, use; Preserving goods not at the right place registered with the customs office.

2. Within 06 months from the date of sanctioning, violations shall be recorded in writing if they violate the regulations on the time limit for submission of specialized inspection results.

The Customs Branch where the declaration is registered shall have to make a list of violating enterprises not allowed to bring goods to preservation and send it to the Customs Department for notification of nationwide application.