What are the deadlines and locations for submitting reports on settlement of processed goods, export production and goods of export processing enterprises? Where does the enterprise submit the settlement report?

Reply:

According to Clause 1, Clause 2 of Article 60 of the Ministry of Finance's Circular No. 38/2015 / TT-BTC of March 25, 2015, the time limit and place to submit the settlement report are prescribed as follows:

1. Time limit for submission of reports: Every year, no later than the 90th day from the end of the fiscal year, the customs declarants shall submit reports on the settlement of the use of raw materials, supplies and machinery. equipment and export goods in the fiscal year for customs authorities.

2. Location to submit reports: At the Customs Branch where import procedures are carried out in accordance with Article 58 of Circular No. 38/2015 / TT-BTC or the Customs Branch managing export processing enterprises.