Currently, export manufacturing, processing and processing enterprises are having to submit customs settlement reports to customs authorities. So what is a customs settlement report? Why is it necessary to prepare a report and some necessary notes?

1. What is Customs Settlement Report ?

Customs settlement report is a report on the use of imported raw materials and supplies and exported goods managed by customs units. This is a mandatory report for manufacturing and exporting enterprises, import, processing and export processing. And are specifically stipulated in Clause 39, Article 1 of Circular 39/2018/TT-BTC amending Article 60 of Circular 38/2015/TT-BTC.

2. Which companies have to submit Customs Settlement Reports ?

• Export manufacturing, processing and export processing enterprises are exempt from tax when importing raw materials, in which enterprises need to compare the amount of imported raw materials with exported finished products based on standard norms of usage of that raw material.
• Therefore, the Customs Settlement Report is a reporting form that export manufacturing, processing and processing enterprises are required to make and submit to the customs authority.

Customs Settlement Report forms:

• Form number 15/BCQT-NVL/GSQL
• Form number 15a/BCQT-SP/GSQL
• Form number 15b/BCQT-NLVTNN/GSQL
• Form number 15c/BCQT-SPNN/GSQL

In addition, Decree 128/2020/ND-CP effective from December 10, 2020 also stipulates administrative penalties for violations when preparing final settlement reports and in managing raw materials/supplies imported to serve export production.

3. Difficulties businesses often encounter regarding settlement reports

• Data discrepancies between accounting and the import-export department lead to tax arrears.
• The settlement report has unusual discrepancies in data compared to the Customs system, leading to fines.
• Overdue for submission of final settlement report.

• Enterprises do not clearly understand the declaration and use of imported raw materials and supplies to produce export goods.
• Businesses have not yet had difficulty updating old and new customs procedures.

4. What benefits do businesses receive when using our settlement reporting service? DH Logistics?

• Receive detailed guidance and companionship from our team of experienced experts in building, selecting data, and preparing final settlement reports.
• Get advice on how to balance data differences between warehouse, accounting, purchasing, and import-export departments.
• We offer specific, effective solutions for internal data management to serve settlement reporting activities and long-term internal enterprise management based on analysis of production processes and activities. reality of your business.
• Most importantly, we at DH Logistics also accompany and support businesses throughout the process of working with customs after customs clearance,...

We always put prestige and quality first. Business satisfaction is our goal.