Reply:According to Clause 1, Article 64 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance1. Within 15 days at the latest after the processing contract ends or its validity is expired, the organization or individual shall notify in writing the Customs Sub-Department where the procedures for settlement of the material settlement plan are made. surplus supplies; rented and borrowed machinery and equipment; discarded materials and defective products according to form No. 17 / XL-HDGC / GSQL Appendix V Circular 38/2015 / TT-BTC.2. No later than 30 days from the date of notification of plans to deal with surplus raw materials, supplies, rented, borrowed, discarded and discarded machinery and equipment, organizations and individuals must complete customs procedures. agency to resolve the raw materials, surplus supplies, machinery, equipment rented, borrowed, scraps, defective products (if any).
The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases?
In which case must the actual inspection of goods in case of absence of customs declarants? How is the actual inspection of goods in case of absence of customs declarants?