The Circular prescribes that enterprises that wish to be given priority must directly submit their (paper) applications for recognition of such priority to the General Department of Customs for its consideration of making its decision on recognition of priority-given enterprises.
(Current regulations prescribe that applications must be directly sent to the provincial, inter-provincial or municipal-level Departments of Customs)
Within duration of 30 days of receipt of all legally required documents, the General Department of Customs will verify and make its decision on submitted applications. In some complicated situations, such duration may be extended to 30 days at maximum.
Furthermore, additional regulations on extension of preferential treatment for priority-given enterprises have been adopted.
The Circular No. 07/2019/TT-BTC enters into force on January 28, 2019.
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