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NP LOGISTICS provides customers with customs clearance service packages - Settlement reports - monitoring, balancing, building norms for processed goods/exported goods/exported goods, tax refunds - import-export inventory reports,...

Pursuant to Clause 3, Article 60 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance stipulates:

“Article 60. Final settlement report

…3. Responsibilities of organizations and individuals

a) Submit settlement report

a.1) For organizations and individuals importing raw materials to produce export goods:

Submit the settlement report according to the principle of total value of import - export - inventory of raw materials, supplies, semi-finished products, finished products according to form No. 15/BCQT-NVL/GSQL Appendix V issued with this Circular to the customs authority through the System. The settlement report must be consistent with the accounting documents of the organization or individual.

In case an organization or individual imports raw materials and supplies to produce products and then sells the products to other organizations or individuals to produce or process export goods, the importing organization or individual and the exporting organization or individual must report the settlement according to the provisions of this Article;

a.2) For organizations and individuals performing processing activities with foreign traders:

In case an organization or individual monitors imported raw materials and supplies provided by the ordering party, rented machinery and equipment to perform the processing contract, semi-finished products, and finished products in an off-balance sheet account or on the Internal Control System of the organization or individual, the settlement report shall be submitted according to Form No. 15/BCQT-NVL/GSQL for raw materials and supplies and Form No. 16/BCQT-MMTB/GSQL for machinery and equipment issued with Appendix V of this Circular. In case the Internal Control System of the organization or individual monitors the quantity of goods in detail, not by value, the output from the System of the organization or individual may be used to prepare the settlement report for the portion of goods not managed by value;

a.3) For enterprises with export processing zones, the final settlement report is prepared according to the principles stated in points a.1 and a.2 of this clause corresponding to the type of raw material import for export production or processing.

b) Establish and store detailed books of imported raw materials and supplies according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly stating the number of import declarations of raw materials and supplies;

c) Establish and store detailed books of products released from warehouse for export according to the regulations of the Ministry of Finance on accounting and auditing regimes, clearly identifying exports according to contract and order numbers;

d) Prepare and store documents related to the handling of scrap and waste products;

d) Present all accounting records and documents related to imported raw materials, supplies, machinery, equipment and exported products when the customs authority inspects at the enterprise's headquarters.

Thus, to prepare a final settlement report, the company must prepare all accounting records and customs documents to compile data.

Pursuant to the guidance in Official Dispatch 1501/TCHQ-GSQL dated February 29, 2015 of the General Department of Customs, specifically:

“… 2. Regarding the data shown on form No. 15/BCQT-NVL/GSQL issued with Circular No. 38/2015/TT-BTC :

2.1) For processing type:

- Propose to guide enterprises to establish a book to track raw materials, supplies and finished products similar to accounts 152 and 155 specified in Circular No. 200/2014/TT-BTC , Decision No. 48/2006/QD-BTC; in case enterprises monitor processing activities by value, the method of preparing settlement reports shall follow the instructions in points 2 and 2 below.

In case the enterprise's internal control system tracks details by quantity of goods, not by value, data is exported by quantity for reporting. The form used for reporting settlement is form No. 15/BCQT-NVL/GSQL in which the amount is replaced by quantity and by each type of raw material.

… 2.2) For the type of SXXK:

The data shown on the settlement report is the data reflected on the accounting system according to the corresponding accounts 152, 155 according to the principle of total value of import-export-inventory of raw materials, supplies and finished products in the reporting period ; other related accounts (such as 151, 154, 621, 631, 632,...) the enterprise is responsible for presenting and explaining when requested by the customs authority during the inspection at the enterprise's headquarters.

Thus, for the type of SXXK, the company declares the final settlement report according to form 15/BCQT-NVL/GSQL on the system according to the principle of total value of import-export-inventory of raw materials, supplies and finished products in the reporting period.

For the processing type, if the company prepares a settlement report based on value, the declaration is similar to the SXXK type. If the company prepares a settlement report based on quantity, the declaration is detailed for each type of raw material and finished product.

The company is requested to refer to the above regulations for implementation. In case of any problems, the company is requested to directly contact the Customs Branch where the declaration is registered for specific instructions.

For more information, the company can visit the NP LOGISTICS website at: https://nplglobal.vn/

Businesses needing procedural advice, please contact the following information:

Hotline(Zalo OA): 0917.32.46.39- 0919.68.32.78

Email: sales@nplglobal.vn & info@nplglobal.vn.