Circular 39/2018/TT-BTC applies to enterprises engaged in export production, processing and export processing enterprises. Accordingly, the enterprise is responsible for making a final settlement report on the use of imported raw materials and supplies and exported goods (in the form of import – export – inventory of raw materials, warehouse of finished products) to the Customs Sub-Department. the authority where the production facility has been notified. The deadline for submitting the final settlement report is 90 days from the end of the fiscal year.
According to Circular No. 39/2018/TT-BTC in April 20, 2018 of the Ministry of Finance. Final statement / liquidation form of import and export goods for Enterprise as below:
| Form No. 15/BCQT-NVL/GSQL | The statement of movement and inventory of raw materials and supplies imported for processing or manufacturing exports (including those imported by export processing enterprises) | Article 60. Statement of use of imported raw materials and supplies and exports |
| Form No. 15a/BCQTSP-GSQL | The statement of movement and inventory of finished products derived from raw materials and supplies imported for manufacturing exports | Article 60. Statement of use of imported raw materials and supplies and exports |
| Form No. 16/DMTT-GSQL | Norms for manufacturing of exports | Article 60. Statement of use of imported raw materials and supplies and exports |
| No. 15c/BCQT-SPNN/GSQL | Final accounts of import of goods outward processing or at export processing companies | Article 69a. Final accounts of materials |
Please click link for download form as above.
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