PROCEDURES FOR APPLICATION OF PRIORITY ENTERPRISES

When deeming that its organization meets all the conditions to be applied the priority regime, and has a need to apply the priority regime, the enterprise can submit a written application for recognition to the General Department of Customs, to be considered for recognition.

A dossier of application for recognition of a priority enterprise includes:

1. Proposal for application of priority mode document (Form 02a/DNUT attached to  Circular 07/2019/TT-BTC):  01 original
2. Audited financial statements for 02 consecutive financial years, most recent: 01 photocopy;
3. Audit report for 02 consecutive financial years, most recent: 01 photocopy;
4. The inspection conclusion in the last 2 years (if any): 01 photocopy;
5. A description of the enterprise's internal control system, which fully describes the process of managing, monitoring and controlling the actual operation of the entire enterprise's operations, controlling security and safety of the supply chain. export and import goods of the enterprise: 01 original;
6. Certificates of reward and quality certificates (if any): 01 photocopy.

If you cannot apply directly, you can apply online through the Online Public Service Portal of Vietnam Customs - enter the keyword "priority enterprise" in the search box. "Process name:" to see instructions for online implementation of the procedure for applying for priority enterprise recognition.

Processing Time:

- Within 05 (year) working days from the date of receipt of the written request for application of priority regime, if the dossier is incomplete, the General Department of Customs will issue a written notice to the enterprise for additional submission.

- In case the enterprise dossier does not satisfy the conditions for applying the priority regime as prescribed, the General Department of Customs will send a written reply to the enterprise, clearly stating the reason for not satisfying.

- If the results of the examination of the enterprise's dossier satisfy the conditions for applying the priority regime as prescribed, the General Department of Customs will conduct the actual appraisal at the enterprise.

- The maximum time for actual appraisal at the enterprise is 05 (five) working days:

- Within 02 (two) working days from the date of expiry of the time limit for dossier appraisal, the Customs Department shall notify in writing the enterprise of the plan, scope and contents of the actual appraisal at the head office of the enterprise. business, including: appraisal of priority business conditions and post-clearance inspection, assessment of compliance with customs and tax laws (if any).

- If the post-customs clearance inspection is not required at the head office of the enterprise to assess compliance with the law, the actual appraisal time shall not exceed 03 (three) working days.

In case post-customs clearance inspection is required at the enterprise's headquarters, the time to comply with the law on post-customs clearance inspection.

The appraisal and conclusion on recognition of priority enterprises must be handled within 30 days from the date of receipt of complete dossiers. For complicated cases requiring consultation with relevant ministries and branches, the appraisal time may be extended but must not exceed 30 days.