The General Department of Vietnam Customs assumes that the case in which raw materials, supplies imported for manufacture of goods for export are stolen does not belong to the cases entitled to import duty reduction or exemption according to Decree No. 126/2020/ND-CP and Decree No. 134/2016/ND-CP (amended at Decree No. 18/2021/ND-CP ).
Customs authority shall examine statements on use of raw materials, supplies imported for manufacture of exports of enterprise and compare them with other related documents in order to verify amount of stolen raw materials, supplies and duties to be retroactively collected.
If the case of stealing of imported raw materials, supplies is instituted a criminal case, responsibilities of parties shall carry out according to the Court's judgment.