Article 96. Processing of raw materials, supplies and sending tax warehouse damaged, reducing the quality of the tax warehouseRaw materials, supplies and sending tax warehouse damaged, reducing quality, does not meet the requirement of production made customs to re-export or destruction. Procedure for re-export as customs procedures for goods already imported but must be recovered. Destruction procedure do the following:1. text Business Bureau of customs tax warehouse manager, stating the reason need the destruction, the name of raw material, materials, type, the number of raw materials, materials, import customs declaration (number, date, month, year).2. enterprises and organizations themselves are responsible for the destruction. The destruction was carried out under the supervision of the Customs and environmental agencies for goods in an administration in accordance with the law on the protection of the environment.3. After the destruction must establish a certification and a full name, signature of the supervisor the destruction.4. Raw materials, imported materials applied for tax protection mode when performing the destruction not filed tariffs, value added tax on imported goods.Chapter VICHECK THE FOLLOWING CUSTOMSArticle 97. Check the following Customs clearance at the Customs Headquarters1. for customs records as defined in paragraph 1, paragraph 2 Article 78 customs law, Director General of Customs Department, contact the directly governed city; Bureau Chief of Information Bureau of Customs issued the following Customs inspection at Customs Headquarters. Case quantity is big, complicated goods, there are risks in terms of taxation, Director General of Customs Department, the city made the decision following inspection issued by Customs at the Customs Office.2. The Treasury Department detailed instructions make check after customs clearance at Customs Headquarters.Article 98. Check the following Customs clearance at the Customs Headquarters1. Check the following Customs clearance at the Customs Headquarters is made with respect to the cases specified in article 78 customs law, except the customs records have been examined as stipulated in item 1 Article 97 of this Decree.2. following inspection authority customs to assess compliance with the law by the Customs:a) General Director of the Bureau of customs clearance decision following inspection to assess compliance with respect to corporate priorities, business for implementation of national key projects, the Corporation, the Corporation has manufacturing goods for export, the export operation branch, imported in many areas;
đang được dịch, vui lòng đợi..