To: Shiseido Vietnam Inc.
(Address: Block 231-233-235-237, Amata City Industrial Park, Bien Hoa city, Dong Nai province)

In response to Official Dispatch No. 64/2018/ADM-OUT dated September 07, 2018 of Shiseido Vietnam Inc. regarding rates of export production and processing, below are opinions of Customs Management Supervision Department:

Pursuant to Clause 2 Article 37 of the Government's Decree No. 08/2015/ND-CP; Clause 6 and Clause 35 Article 1 of Circular No. 39/2018/TT-BTC, the manufacturer has the responsibility to record the rates of material consumption of products of each code and production rates, retain documents about determination thereof and present them to the customs authority as prescribed by law. The manufacturer has the responsibility to specify the actual quantity of products of each code in the fiscal year in the annual statement submitted to the customs authority. In the cases where products of the same code has a production cycle that is shorter than 01 fiscal year but is continuous for multiple years, the customs authority must be informed of the production rate of those products in each fiscal year. Instructions on determination of annual production rates are provided in Form No. 16/DMTT/GSQL.

For your information and compliance./.

PP DIRECTOR
DEPUTY DIRECTOR




Ngo Minh Hai