Question:
Our company purchases goods from Company A – a domestic enterprise, and sells them to Company B – a manufacturing enterprise, using the direct delivery method. The goods are delivered on the same day. To avoid any issues during the customs procedures, our company usually submits an export declaration 2-5 days before exporting the goods. According to customs regulations, as stated in Article 86 of Circular 38/2014/TT-BTC:
“3. Customs documentation
Customs documentation for exported and imported goods shall be prepared as prescribed in Article 16 of this Circular.
In cases where goods are traded between domestic enterprises and manufacturing enterprises located in non-customs areas, the declarant shall use value-added tax invoices or sales invoices as prescribed by the Ministry of Finance in lieu of commercial invoices.“
Accordingly, the company must issue financial invoices before delivering the goods, which takes place 2-5 days before the actual delivery. On the other hand, since it is a direct delivery to the customer (from Company A’s warehouse directly to Company B’s warehouse without passing through our company’s warehouse), Company A provides the invoice to our company only on the day of delivery. The company records the purchase of goods upon receiving the invoice from Company A, meaning that in this case, the company issues the invoice before recording the purchase of goods. So, how should our company correctly fill in the “Place of Cargo Packing” on the export customs declaration? Should it be filled in with the address of Company A’s warehouse or our company’s warehouse (in reality, the goods are directly delivered without being placed in our company’s warehouse)?
Answer:
– Based on Appendix II: Criteria related to electronic customs procedures for exporting and importing goods, attached to Circular 38/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance.
– Based on the guidance in Official Dispatch No. 15452/TCHQ-GSQL dated December 30, 2014, from the General Department of Customs regarding the issuance of location codes for goods waiting for customs clearance, the General Department of Customs will no longer issue location codes for goods waiting for customs clearance after December 30, 2014. It also provides guidance for enterprises that have not been issued location codes for goods waiting for customs clearance or have newly established warehouses or storage yards. They should follow the instructions outlined in Section 2 of Official Dispatch No. 15452/TCHQ-GSQL dated December 30, 2014, which states:
“For enterprises that have not been issued location codes for goods waiting for customs clearance or have newly established warehouses or storage yards, the procedure for declaring the location code for goods waiting for customs clearance is as follows:
- Use the common code of the Customs Department where the export customs declaration is registered to declare criterion 2.27 – Code for location of goods awaiting customs clearance as estimated on the export customs declaration.
- At the same time, specify the address of the location where the goods are stored for customs clearance purposes under criterion 2.57 – Notes or criterion 2.59 – Location for loading onto transport vehicles on the export customs declaration.
