|
THE
MINISTRY OF FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
|
|
No.
117/2011/TT-BTC
|
Hanoi,
August 15, 2011
|
CIRCULAR
GUIDING CUSTOMS PROCEDURES FOR GOODS PROCESSED FOR FOREIGN
TRADERS
Pursuant to Customs Law No.
29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005,
Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to Import Duty and
Export Duty Law No. 45/2005/QH11 of June 14, 2005, and Tax Administration Law
No. 78/2006/QH11 of November 29, 2006;
Pursuant to the Government’s
Decree No. 154/2005/ND-CP of December 15, 2005, detailing the implementation of
a number of articles of the Customs Law on customs procedures and customs
inspection and supervision;
Pursuant to the Government’s
Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of
the Commercial Law’s provisions on international purchase and sale of goods and
agency for purchase, sale, processing and transit of goods with foreign
partners;
Pursuant to the Government’s
Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of
the Import Duty and Export Duty Law;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Ministry of Finance
guides customs procedures for goods processed for foreign traders as follows:
Section 1:
GENERAL PROVISIONS
Article 1.
Interpretation of terms
1. Processing raw materials
include principal raw materials and auxiliary raw materials:
a/ Principal raw materials are
raw materials constituting the principal component of a product.
b/ Auxiliary raw materials are
raw materials used for the creation of a processed product but not constituting
the principal component of the product.
2. Processing supplies are
products and semi-finished products used in the process of producing a
processed product but not directly constituting the product. Processing
supplies include also packages or materials for making packages containing
processed products.
3. Processing scraps are raw
materials, supplies, machines and equipment discarded in the process of processing
but recovered and used as raw materials for another process of production.
4. Processing wastes are raw
materials and supplies discarded in the process of processing and unusable.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. Processed product norms
agreed in a contract include:
a/ Raw material use norm, which
is the necessary and reasonable amount of raw materials to produce a processed
product unit;
b/ Supplies consumption norm,
which is the amount of supplies consumed in order to produce a processed
product unit;
c/ Raw material or supplies
wastage percentage, which is the amount of raw material or supplies wastage,
including natural wastage and wastage due to the creation of processing scraps,
defective processed products and processing wastes (excluding scraps and wastes
already included in use norms) calculated in a percentage (%) of the raw
material use norm or supplies consumption norm.
7. Norm of separation of
component raw materials from original raw materials is the amount of component
raw materials separated from an original raw material;
For component raw materials
separated from original raw materials, the wastage percentage is the amount of
wasted original raw materials calculated in a percentage (%) after going
through the stage of separation into component raw materials.
8. Machines, equipment and
instruments directly used for processing are those in a technological line to
turn out processed products, which are leased or lent by the principal to the
processor for the performance of a processing contract.
9. Processed goods referred to
in Article 29 of the Government’s Decree No. 12/2006/ND-CP of January 23, 2006,
are finished products of a process of production or processing which satisfy
the requirements of the principal agreed upon in a processing contract.
Article 2.
Forms of processing contracts
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Signatures and seals in
contracts:
Foreign traders shall sign while
Vietnamese traders shall sign and seal contracts according to Vietnamese law.
Traders being private business households shall sign and write their full names
and numbers and dates of issuance of their identity cards.
3. For electronic documents
accompanying contracts issued by principals being foreign traders, the
processors being Vietnamese traders shall sign and append their seals for
certification.
Vietnamese traders being private
business households shall comply with Clause 2 of this Article.
Article 3.
Contents of processing contracts
The contents of a processing
contract must comply with Article 30 of the Government’s Decree No.
12/2006/ND-CP of January 23, 2006.
In case the principal and
processor conduct transactions via a third party, such must be expressed in the
contract, contract annex or relevant document as proof.
Article 4.
Annexes to processing contracts
1. Annexes to a processing
contract are an integral part of the processing contract.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Particularly for the value of
raw materials and supplies imported for processing, when it is changed or
added, the value indicated on the commercial invoice of the import dossier will
be accepted and no adjustment annex is required.
3. For a processing contract
which is valid for more than one year, different annexes may be made for
performance. The period of performance of each annex must not exceed one year.
In special cases in which the time of processing a product lasts for more than
one year, the processing contract/annex may be performed for each product
(e.g., seagoing ship building or repair).
Article 5.
Customs clearance places
Customs procedures for a
specific processing contract (including receipt of the contract, acceptance of
norms, performance of customs procedures for each lot of imports or exports
under the contract and liquidation of the contract) shall be carried out at a
district-level Customs Department under a provincial-level Customs Department
which is selected by the trader concerned. Specifically:
1. At the district-level Customs
Department of the locality where the trader’s production establishment
performing the processing contract (including sub-processing establishment) is
based, or
2. At the district-level Customs
Department of the locality where the trader’s office (head office or office of
its lawfully established branch) is based.
3. If there is no customs office
in the locality where its production establishment, its head office or the
office of its branch is based, the trader may select a district-level Customs
Department convenient for customs clearance registration.
Article 6.
Responsibilities of traders and customs offices
1. Traders:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Using for proper purposes and
according to norms processing raw materials and supplies under Article 31 of
the Government’s Decree No.12/2006/ND-CP of January 23, 2006.
Notifying their processing
contracts; carrying out import procedures for raw materials and supplies;
notifying and adjusting norms; carrying out procedures for intermediary
processing; carrying out export procedures for processed products; and
liquidating processing contracts and carrying out other procedures related to
processing contracts with customs offices.
Coordinating with customs
offices in applying information technology to managing and liquidating
processing contracts and carrying out import and export procedures for
processed goods.
2. Customs offices:
Carrying out customs procedures,
supervising and examining the performance of processing contracts by traders.
Applying information technology
to facilitate and strictly manage the performance of processing contracts by
traders.
Section 2:
CUSTOMS PROCEDURES FOR GOODS RECEIVED FOR PROCESSING IN VIETNAM FOR FOREIGN
TRADERS
Article 7.
Procedures for notification of processing contracts
1. Responsibilities of traders:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ The processing contract and
its annexes (if any): To submit 2 originals (1 to be kept by the customs office
and 1 to be returned to the trader after the contract is received) and 1 Vietnamese
version (if the contract is made in a foreign language other than English).
b/ The business registration
certificate or investment license or investment certificate, for traders being
foreign-invested enterprises (if carrying out registration procedures for the
first time): To submit 1 copy certified by the trader.
c/ The tax identification number
registration certificate (if carrying out registration procedures for the first
time): To submit 1 copy certified by the trader.
d/ The permit of the Ministry of
Industry and Trade, for processed goods on the list of imports and exports
subject to permits: To submit 1 copy certified by the trader and produce the
original for comparison.
e/ The certificate of
eligibility for scrap import (in case of importing scraps for use as processing
raw materials) as provided by law: To submit 1 copy certified by the trader and
produce the original for comparison.
f/ A document explaining and
evidencing its production establishment, for traders undertaking the processing
for the first time, indicating the address of the trader’s head office, the
address of the production establishment, goods items and equipment line
(including kinds and quantities of existing machines and equipment), design
capacity, workforce… (even for cases of processing outsourcing); the account
number and the name of the bank with which the trader deposits its money: To
submit 1 original.
The trader is required to give
explanations only once and make additional explanations when there are any
changes in the explained contents. In case of change in the legal person
status, address of its working office or production establishment (from the
time of submitting the processing contract to the time of completing the
liquidation of the contract), the trader shall promptly notify in writing these
changes to the district-level Customs Department managing the processing
contract.
g/ The processing outsourcing
contract (for the case of outsourcing the processing of all products): To
submit 1 copy certified by the trader and produce the original for comparison.
2. Tasks of customs offices
receiving processing contracts:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a1/ To examine the conditions
for the receipt of the processing contract;
a2/ To check the completeness,
consistency and validity of the processing contract;
a3/ To enter in a computer
information relating to the processing contract; return to the trader 1
original of the processing contract and original documents already produced;
a4/ If a dossier is invalid, the
customs office shall immediately notify such in an operational requirement card
to the trader for dossier completion. In case of receiving multiple dossiers at
a time and it is unable to immediately make such notification to the trader,
within 2 working hours after receiving an invalid dossier, the customs office
shall notify such in an operational requirement card to the trader for dossier
completion.
a5/ Within 8 working hours after
the trader submits a complete and valid dossier, the customs office shall
complete the procedures for receiving the processing contract.
b/ For cases in which inspection
of production establishments is conducted before receiving processing contracts:
b1/ To perform the jobs
specified at Points a1, a2, a3 and a4, Clause 2 of this Article;
b2/ Within 5 working days after
the trader submits a complete and valid dossier, the customs office shall
complete the inspection of its production establishments and the receipt of the
processing contract (or it shall refuse such receipt in an operational
requirement card if conditions are not fully met).
For a trader having a production
establishment in a province or city other than the locality in which it notifies
its processing contract, within 8 working days after the trader submits a
complete and valid dossier, the customs office shall complete the inspection of
the production establishment and the receipt of the processing contract (or it
shall refuse such receipt in an operational requirement card if conditions are
not fully met).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c/ If the customs office gives
no feedback within the time limit specified in Clause 2 of this Article, the
trader will be automatically permitted to perform the processing contract.
3. Tasks of customs offices
carrying out procedures for receiving processing contract annexes:
For a processing contract annex,
the customs office shall examine and compare its contents with the processing
contract. If their terms are consistent, it shall receive the annex, enter
information notified therein in a computer and return to the trader the
original annex and the original documents (if any).
Article 8.
Inspection of production establishments
1. Cases in which inspection of
production establishments is required:
a/ Traders notify the
performance of processing contracts for the first time to customs offices;
b/ Traders accept processing but
outsource the entire processing under the processing contract/annex to other
traders;
c/ No product is exported after
3 months (or a cycle of production of a product for processing specific
products like ships, mechanical engineering products, etc.) from the clearance
of the import procedures for the first lot of raw materials and supplies under
the processing contract/annex.
d/ Customs offices shall conduct
inspection on the basis of risk management results and probability to assess
traders’ observance of law.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ After the trader submits a
complete dossier of notification of the processing contract; or
b/ During the production
process.
3. The leaderships of
district-level Customs Departments managing the processing contracts are
competent to decide on the inspection of the traders’ production establishments
and issue written notifications of inspection details 3 working days in advance
to traders.
4. Contents of inspection of
production establishments:
a/ Checking the lawful right to
use or own workshops, machines and equipment at the production establishment:
Should there be no certificates
of the agency granting business registration certificates of the lawful right
to use or own workshops, machines and equipment at production establishments,
the customs office shall directly:
a1/ Check papers proving the
lawful right to use workshops and production ground. If there is a contract on
lease of workshops and production ground, its validity term must be equal to or
longer than the validity term of the processing contract;
a2/ Check the right to own or
use machines and equipment at the production establishment against the trader’s
declaration in the explanation document to determine the trader’s actual right
to own or use such machines and equipment, checking import declarations (for
imported machines and equipment); purchase invoices and documents (for locally
procured machines and equipment); or financial leasing contracts (for
financially leased machines and equipment). For financial leasing contracts,
their validity term must be equal to or longer than that of the processing
contract;
b/ Check the status of workforce
to perform the processing contract;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b1/ For traders having operated
for 2 months or longer:
b1.1/ Check labor contracts; or
b1.2/ Check workers’ pay list of
the month preceding the inspection; or b1.3/ Check the list of workers for whom
insurance premiums have been contributed which is certified by the insurer for
the month immediately before the inspection.
b2/ For traders having commenced
production activities for only less than 2 months, check the status of
workforce during the process of production.
5. Making of records of
inspection of production establishments:
After inspection, customs
officers shall make records of inspection of production establishments
according to inspected contents. Such records must fully and truthfully reflect
actual inspection contents and bear the signatures of inspecting customs
officers and at-law representatives of traders of inspected production
establishments. The form of this record shall be guided by the General
Department of Customs.
6. On the basis of the records
of inspection of production establishments, to make conclusions on inspection
of production establishments (2 copies), which shall be signed by a leader of
the district-level Customs Department and sent (1 copy) to the trader for compliance.
The form of this conclusion shall be guided by the General Department of
Customs.
7. Handling of results of
inspection of a production establishment which show that conditions for the
performance of the processing contract are not satisfied:
a/ If the processing contract is
not yet received, the customs office shall return the dossier of notification
of the processing contract and clearly state the reason.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If the production establishment
exists but fails to satisfy all production conditions according to the required
production process, the customs office shall request the trader to make a
written commitment to redress the problem within a specified period. It shall
concurrently suspend import procedures for subsequent lots of raw materials and
supplies under the processing contract until the trader satisfies all
conditions on the production establishment suitable to kinds of processed goods
and conformable with the trader’s explanations in the document of explanation
on the production establishment.
If there is no establishment
production, the customs office shall stop clearing import procedures for raw
materials and supplies for the performance of the processing contract and
request explanations from the trader. Depending on the nature and severity of
the violation, it shall forward the dossier to an anti-smuggling or
post-customs clearance inspection customs unit for verification, investigation
and handling in accordance with law.
Article 9.
Procedures for norm notification, adjustment and inspection
1. Norm notification
a/ Traders shall submit to
customs offices a table of use norms, consumption norms and wastage percentages
of raw material and supplies, made according to form No. 03/TBDM-GC/2011 in
Appendix I to this Circular (not printed herein).
Notification of norms of export
products shall be made for each category of product. Norms of separation of
component raw materials from original raw materials shall be notified for each
category of original raw material.
For a raw material used for the
production of different kinds of products, the amount of such raw material
discarded from the production of a kind of product which is used for the
production of another kind of product must neither be regarded as scraps nor
included in the wastage percentage, and must be regarded as component raw
material.
For categories of goods of
various sizes, traders shall declare either norms applicable to each size or
the average norms for each category of goods. Traders shall calculate average
norms by the method guided in form No.03/TBDM-GC/2011 in Appendix I to this
Circular, and give explanations.
b/ In case traders notify
average norms for each category of goods but in the process of exportation of
processed products they adjust the quantities of exported products of each size
compared to the quantities of products of each size in the table explaining the
parameters used for calculating the average norms in the initial notification,
they shall recalculate the average norms based on the real conditions of
exported goods and notify them to the customs offices which have received the
initial norms.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case the units of calculation
used in the notified table of norms cannot accord with those used in the list
promulgated together with the Ministry of Finance’s Decision No.
107/2007/QD-BTC of December 25, 2007, traders shall convert the quantities of
goods stated in import/export declarations to the units of calculation used in
the notified table of norms.
2. Time of norm notification:
a/ For a category of goods the
quantity of which indicated in the contract/annex is wholly exported upon a
single exportation: At least 10 days before the date of registration of the declaration
for the exportation of such category of goods.
b/ For a category of goods the
quantity of which indicated in the contract/annex is exported in multiple
times: Before or at the time of registration of the declaration for the first
exportation of such category of goods.
3. Time of norm adjustment:
a/ For a category of goods the
quantity of which indicated in the contract/annex is wholly exported upon a
single exportation: At least 5 days before the date of registration of the
export declaration.
b/ For a category of goods the
quantity of which indicated in the contract/annex is exported in multiple
times: At least 5 days before the time of registration of the declaration for
the last exportation of such category of goods (for adjustment due to calculation
mistakes) or at least 5 days before the time of registration of the declaration
for export of products with adjusted norms (for adjustments for a reason stated
at Point b, Clause 4 of this Article).
4. Cases of norm adjustment:
a/ Due to calculation mistakes
(e.g. mistakes in the use of methods of calculation; units of calculation;
commas and stops; and calculation results).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. The time limit for
notification of average norms recalculated under Point b, Clause 1 of this
Article is 15 days after the whole quantity of goods of a category with average
norms is exported.
6. When adjusting norms of a
category of goods, a trader is not required to change the heading of the
category of goods notified to the customs office. The trader and customs office
carrying out procedures for the processing contract shall reach agreement on
the addition of a sub-heading for the category of goods in the table of
adjusted norms and the export declarations for such category of goods.
7. Norms already notified,
adjusted or recalculated by traders with customs offices shall be used for
liquidation of processing contracts.
8. Cases of inspection of norms:
a/ The trader notifies the
increase of norms;
b/ There is a suspected sign of
norm fraud;
c/ Within 365 days after the
issuance of the sanctioning decision, for traders having been sanctioned for
norm frauds. Past the time limit, norm inspection shall be conducted under
Points a and b, Clause 8 of this Article.
9. Competence to decide on norm
inspection: Leaders of district-level Customs Departments managing processing
contracts, post-customs clearance inspection sub-departments and the
Post-Customs Clearance Inspection Department.
10. Places of norm inspection:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b/ Inspection at traders’
production establishments.
11. Methods of norm inspection:
a/ Direct inspection by customs
offices;
b/ Inspection by specialized
assessment organizations.
12. Time of norm inspection:
a/ After the trader submits the
notified table of norms or the written notification of an adjusted norm, or
b/ Upon liquidation of the
processing contract, or c/ Upon post-customs clearance inspection.
13. Principles of norm
inspection:
The principles of inspection comply
with Article 3 of the Government’s Decree No. 154/2005/ND-CP of December 15,
2005. Inspection must be limited to a level suitable to results of information
analysis, assessment of goods owners’ law observance and risks of violation of
the customs law.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ To give detailed explanations
about the grounds and methods of elaborating norms of categories of goods
notified to the customs office, enclosed with product samples and their
technical design documents (e.g., cutting diagrams for garments).
b/ To produce accounting books
and documents to the customs office upon request and create favorable
conditions for the customs office to quickly and accurately inspect norms.
c/ To comply with the customs
office’s decisions on norm inspection.
15. Tasks of inspecting customs
officers:
a/ To conduct inspection
according to the prescribed process without obstructing traders’ production;
b/ Time limit for inspection:
b.1/ For documentary examination
at the customs office: Norm inspection must be completed within 8 working hours
after it begins.
In case a contract/annex covers
different categories of goods to be inspected and their norm inspection cannot
be completed within 8 working hours, it can be prolonged to the subsequent
working day and the prolonged time must not exceed 8 working hours after the
inspection begins;
b.2/ For documentary examination
in combination with physical inspection at a trader’s production establishment:
Norm inspection must be completed within 3 working days after the inspection
begins. For products with particular characteristics for which norm inspection
requires coordination among specialized agencies, the inspection time limit
must not exceed 2 working days after the assessment results are received from
specialized agencies;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d/ To make a written record
certifying the result of inspection upon completion of inspection, which fully
and truthfully reflects the actual inspection and bears the signatures of the
inspecting customs officer and an at-law representative of the trader
concerned. The form of norm inspection record shall be guided by the General
Department of Customs.
e/ On the basis of the written
record of norm inspection, to make a written conclusion on norm inspection (2
copies), which shall be signed by a leader of the district-level Customs
Department and shall be sent (1 copy) to the trader concerned for compliance.
The form of written conclusion on norm inspection shall be guided by the
General Department of Customs.
f/ Measures to be taken when the
conclusion states that the norms notified or adjusted by the trader are not
true to reality (higher than actual norms):
f1/ To make a record of the
violation and administratively sanction the violator according to regulations;
f2/ If the processing
contract/annex is not yet liquidated, the norms identified through inspection
serve as the basis for liquidation;
f3/ If the processing
contract/annex has been liquidated, the norms identified through inspection
serve as the basis for the collection of tax arrears.
Article 10.
Notification of codes of raw materials and supplies
1. For units having applied to
managing and liquidating processing contracts before or at the time of carrying
out import procedures for raw materials and supplies, traders shall notify
codes of raw materials and supplies according to form No.
01/TBNVL-GC/2011-Appendix I to this Circular (not printed herein): To submit 2
originals.
In case an original raw material
is separated into many raw materials for the production of different kinds of
products and the final finished products are those created from component
materials or from the combination of component materials and others, both the
original and component raw materials shall be registered in the list of
imported raw materials.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. In case a new category arises
in the course of performance of a processing contract/annex, the trader shall make
additional notification to the customs office.
3. For units having not yet
applied information technology to managing and liquidating processing
contracts, traders shall use consecutive natural numbers starting from 01 as
codes for raw materials and supplies.
Article 11.
Procedures for importation of processing raw materials and supplies
1. For processing raw materials
and supplies provided from abroad by the principal:
a/ To follow the guidance on
customs procedures applicable to commercial imports in Part II of the Ministry
of Finance’s Circular No. 194/2010/TT- BTC of December 6, 2010, guiding customs
procedures; customs inspection and supervision; import and export duties and
tax administration with regard to imports and exports (below referred to as
Circular No. 194/2010/TT-BTC), without making duty declaration and checking
duty calculations.
b/ For raw materials and
supplies purchased by the principal and sent by a third party designated by the
principal to the processor, the customs dossier of the imported lot must also
contain a document of the principal notifying the processor of the receipt of
such goods from the third party.
c/ For finished products
supplied by the principal for attachment to or packaging together with processed
products into complete goods for export abroad, customs procedures are the same
as those applicable to processing raw materials, provided that the following
conditions are met:
c1/ The name of the finished
product and the purpose of its supply, namely for attachment to or packaging
together with processed products into complete goods for export abroad, are
clearly indicated in the processing contract/annex;
c2/ They are managed like raw
materials and supplies imported for processing;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d/ Sampling and sample storage:
The taking and storage of samples of processing raw materials and their photos
comply with the guidance in Article 15 of Circular No. 194/2010/TT-BTC.
2. For processing raw materials
and supplies supplied by the principal in the form of on-spot import and
export, customs procedures shall be carried out under Article 15 of the
Government’s Decree No. 154/2005/ND-CP of December 15, 2005, and the guidance
in Article 41 of Circular No.194/2010/TT-BTC.
3. In case processing raw
materials and supplies are imported via the express delivery service and the
express delivery service provider has registered a declaration according to the
form subject to tax payment, at the goods owner’s request, the district-level
Customs Department managing the processing contract shall re-register the
declaration for the goods owner on the basis of the declaration unsuitable to
the form of importation, and issue a written notice to the district-level
Customs Department managing goods imported through the express delivery service
for refunding the paid tax money (if any) to the trader. The procedures and
dossier of refund of the paid tax money to traders comply with the guidance in
Circular No. 194/2010/TT-BTC.
If the goods owner knows in
advance that his/her goods have arrived in Vietnam, he/she shall register a
customs declaration suitable to the form of importation with the district-level
Customs Department managing the processing contract then transfer the dossier
to the express delivery service provider for carrying out customs procedures at
the district-level Customs
Department managing goods
imported via this service. Border-gate transfer procedures are the same as
those for goods imported via the express delivery service. If the owner of the
imported goods lot subject to physical inspection makes a written request for
physical inspection at the place of inspection of goods imported via the
express delivery service, the district-level Customs Department managing these
goods shall conduct inspection at the request of the trader and the
district-level Customs Department managing the processing contract.
Article 12.
Customs procedures for raw materials and supplies supplied by processors for
processing contracts
1. For raw materials and
supplies produced or purchased in the Vietnamese market by the processors:
a/ The names, norms, wastage
percentages, quantity of goods, unit price, payment method and time must be
agreed upon in the processing contract/annex.
It is prohibited to supply raw
materials and supplies on the list of goods banned or suspended from export;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c/ Customs procedures:
The processors shall carry out
customs procedures for raw materials and supplies supplied or purchased by
themselves with import duty and permits in the Vietnamese market (including
those of import origin). When carrying out export procedures for processed
products, they shall declare and calculate export duty (if any) in an annex to
the export goods declaration (form PLTK/2002-XK).
The customs offices may not
liquidate raw materials and supplies produced or purchased by the processors
themselves in the Vietnamese market for which traders, when exporting processed
products, declare in form No.02/NVLCU-GC/2011- Appendix I to this Circular (not
printed herein) and take responsibility before law for the declared data. In
this case, the tax policy shall be implemented under the Government’s Decree
No.87/2010/ND-CP of August 13, 2010, and Article 113 of Circular
No.194/2010/TT-BTC.
2. For raw materials and
supplies directly purchased by the processors from abroad for processing
contracts:
a/ Their names, norms, wastage
percentages, quantities, unit prices and payment method and time must be agreed
upon in the processing contract/annex.
b/ Permission of a competent
agency must be obtained, for raw materials and supplies on the list of imports
subject to permits; it is prohibited to supply raw materials and supplies on
the list of goods banned or suspended from export or import.
c/ The customs procedures and
import duty policy and refund procedures are as follows:
c1/ For raw materials and
supplies supplied by the processors which are imported after it is so agreed in
the processing contract/annex: To register the import declaration suitable to
the form of processing; the way of writing on the import declaration is as
follows: declaration No.…./NK/GC- CU/…
When carrying out import
procedures, the processors shall submit 1 copy of the contract on goods
purchase and sale. In this case, the applicable tax policy shall be based on
the form of processing.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c2.1/ Being compatible with raw
materials and supplies to be supplied as agreed in the processing
contract/annex in terms of quantity, specifications and categories.
c2.2/ The time of importation is
within 2 years from the time of registration of the import declaration to the
time of registration of the export declaration for products using supplied raw
materials and supplies.
d/ When carrying out export
procedures for processed products, the processor shall declare in form No.
02/NVLCU-GC/2011-Appendix I to this Circular; this form shall be filed together
with the export declaration.
3. For cases of purchase of
goods between inland and export processing enterprises for supply: Customs
procedures shall be carried out under the guidance in Article 45 of Circular
No. 194/2010/TT-BTC and Points a, b and d, Clause 2 of this Article.
Article 13.
Customs procedures for imported machines and equipment for the performance of
processing contracts
1. The import of leased or borrowed
machines and equipment for the performance of a processing contract must comply
with regulations on policies on import and export management.
2. For foreign-invested
enterprises, the import of leased or borrowed machines and equipment for the
performance of a processing contract must comply with the guidance in Circular
No. 04/2007/TT-BTM of April 4, 2007, of the Ministry of Trade (now the Ministry
of Industry and Trade).
3. Customs procedures:
a/ For leased or borrowed
machines and equipment to be directly used for processing which are exempt from
import duty, customs procedures applicable to goods temporarily imported for
re-export shall be carried out at the Customs Department managing the
processing contract.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 14.
Customs procedures for goods imported or exported for use as processing samples
(samples not for sale)
1. For goods imported or
exported for use as processing samples, customs procedures shall be carried out
as for non-commercial imports and exports guided in Part III of Circular No.
194/2010/TT-BTC.
2. Goods used as processing
samples must meet the following conditions:
a/ They may only be used as
processing samples and are of no commercial value (e.g., perforated goods or
goods bearing the “sample product” mark, single shoes, one-sleeved shirts);
b/ The goods lot documents
evidence that they are sample goods;
c/ For each sample goods
category, only five product units may be imported or exported.
Article 15.
Procedures for exportation of processed products abroad
1. The customs dossier:
a/ The customs declaration: To
submit 2 originals;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c/ The export permit, for goods
subject to export permits as prescribed by law: To submit 1 original, for cases
of single exportation, or to submit 1 copy and produce the original for
comparison and making of a conciliation slip, for cases of multiple
exportation;
d/ Other relevant documents as
required by law: To submit 1 original.
2. Customs procedures are the
same as those for commercial exports guided in Part II of Circular No.
194/2010/TT-BTC but tax declaration and tax calculation checking with regard to
exported products will not be carried out; in addition, the following shall be
complied with:
a/ If the processed products for
export are made of/from raw materials and supplies supplied by the processor,
customs procedures comply with the guidance in Article 12 of this Circular.
b/ If the processing
contract/annex states that finished processed products will be imported for
attachment to processed products for export, such must be clearly declared in
the export customs declaration.
c/ If the processed products are
exported to a third partner whose name and address, however, are not yet
indicated in the processing contract, when registering the export declaration,
the trader shall submit to the customs office a copy of the principal’s
document designating the delivery of goods to a third party.
d/ For an export goods lot subject
to physical inspection, the trader shall produce, upon request, to the customs
office the preserved raw material samples (in case samples have been taken) and
the notified table of norms.
If the trader has lost the
samples or the custom office doubts that to-be- exported products are not
produced from imported raw materials, customs officers conducting physical
inspection shall take samples of exported products for assessment (or
photograph the products for examination if sampling is impossible).
e/ The customs office shall
carry out procedures for registration of export declarations only for goods
categories for which norms have been notified by traders.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Customs procedures applicable
to exported processed goods which are returned for repair or re-processing
comply with Article 51 of Circular No 194/2010/TT-BTC.
Article 16.
Customs procedures for on-spot import and export of processed products
The conditions for on-spot
export and import comply with the Government’s Decree No. 12/2006/ND-CP of
January 23, 2006. The specific customs procedures are as follows:
1. For processed products
imported on spot for use as production raw materials:
a/ On-spot import procedures:
a1/ Exporting traders shall:
a1.1/ Fill in all items required
for exporting traders on 4 on-spot import and export customs declarations, sign
and seal them;
a1.2/ Hand 4 on-spot import and
export customs declarations, goods and export invoices or added-value invoices
to the importing trader.
a2/ Importing traders shall:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a2.2/ Receive goods delivered on
spot by the exporting trader;
a2.3/ Submit the customs
dossier, comprising the on-spot import-export declaration, the purchase and
sale contract signed with the principal containing a term on receipt of goods
from the processor, and produce the export invoice or added-value invoice of
the exporting trader and other documents as required for each form of
importation (excluding bill of lading) and samples of goods imported on spot
(for goods imported on spot for use as raw materials for export production) to
the district-level Customs Department at which it carries out import procedures
for carrying out on-spot import procedures according to regulations applicable
to each form of importation;
a2.4/ After completing on-spot
import procedures, keep 1 declaration and hand 2 remaining declarations to the
exporting trader.
a3/ Customs offices carrying out
on-spot import procedures shall:
a3.1/ Receive and register
customs declarations and check duty calculations (for dutiable goods); conduct
physical inspection only when detecting signs of violation;
a3.2/ Certify the customs
clearance, sign and seal 4 on-spot import and export declarations;
a3.3/ Keep 1 declaration and
documents submitted by the trader, return to the importing trader 3
declarations and documents produced by the trader;
a3.4/ Issue a written notice to
the tax office managing the importing trader for monitoring, either in writing
or via the computer network, if available between the district-level Customs
Department carrying out import procedures and the local tax office.
b/ On-spot export procedures:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b2/ The customs office carrying
out on-spot export procedures shall:
b2.1/ Receive the on-spot export
customs dossier;
b2.2/ Follow the steps of
registration of the declaration according regulations; check duty calculations
for raw materials and supplies supplied by the processor (if any). Certify the
customs clearance, and sign and seal the customs declaration;
b2.3/ Keep 1 customs declaration
together with documents submitted by the trader and return to the trader 1
declaration and documents produced by the trader.
c/ In case traders deliver and
receive multiple times a day, week or month processed products imported on spot
for use as raw materials to produce processed products for export, they may
fill in a general on-spot import and export customs declaration on the basis of
documents on delivery and receipt of products for each time, such as export
invoices or added-value invoices and ex-warehousing-cum-internal transport
cards, in a day, week or month. In case there is a change in the tax policy or
exchange rate at the time of delivery and receipt of goods, they shall fill in
a separate on-spot import and export declaration, not in the same declaration
for documents issued when such change has not yet been made.
The time of registration of a
general declaration made for a day is the last working hour of the day. The
time of registration of a general declaration made for a week or month is the
last working day of the week or month.
Physical inspection of goods in
this case shall be conducted only when there is a doubt that the trader
delivers and receives goods different from those stated in the on-spot import
and export declaration. In case the trader has put goods into production, books
and documents related to the trader’s receipt of goods shall be checked.
2. For completely processed
products imported on spot for local sale:
a/ Place of customs clearance:
At the district-level Customs Department managing the processed goods for
on-spot export.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
For goods subject to physical
inspection, physical inspection shall be conducted only once at the time of
carrying out on-spot import procedures.
c/ Completely processed goods
imported on spot for local sale must comply with the Government’s Decree No.
89/2006/ND-CP of August 30, 2006, on goods labels.
3. On-spot import and export
procedures applicable to traders undertaking processing for foreign traders
which are also traders importing on spot processed products, these traders
shall carry out both on-spot export and import procedures for these processed
products.
4. For processed products used
for paying processing charges:
Customs procedures shall be carried
out as for on-spot import and export, with the sale and purchase contract
replaced by the written agreement between the principal and the processor on
the payment of processing charges in the form of processed products.
The traders shall fully comply
with the policies on import and export management and taxation applicable to
goods imported from abroad and the provisions of the Government’s Decree No.
89/2006/ND-CP of August 30, 2006, on goods labels. These processed products are
allowed to be used for liquidating the processing contracts.
5. On-spot import and export
declarations are valid for liquidation when:
a/ For exporting traders: The
customs declaration has been fully filled in and bears the certification,
signatures and seals of the four parties: exporting trader, importing trader,
customs office carrying out export procedures and customs office carrying out
import procedures.
b/ For importing traders: The
customs declaration has been fully filled in and bears the certification,
signatures and seals of the three parties: exporting trader, importing trader
and customs office carrying import procedures.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 17.
Customs procedures for hiring processing
Vietnamese traders that sign
processing contracts with foreign traders but do not conduct the processing and
hire other traders to do so (hiring of processing) under Point b, Clause 2,
Article 33 of Decree No.12/2006/ND-CP of January 23, 2006, shall carry out
procedures for export, import or liquidation of processing contracts with
customs offices and take responsibility before law for the performance of these
contracts. They shall also notify in writing the names and addresses of offices
and production establishments of traders that undertake the processing to
customs offices for inspection when necessary.
Customs procedures are not
required for goods delivered and received between Vietnamese traders.
Article 18.
Procedures for delivery and receipt of intermediary processed products
1. Responsibilities of traders:
a/ Based on designation
documents of principals, traders that deliver intermediary processed products
(deliverers) and traders that receive these products (recipients) shall
organize by themselves the delivery and receipt under Clause 2 of this Article.
b/ At-law representatives of
deliverers and recipients shall take responsibility before law for the delivery
and receipt of products exactly being those stated in the declarations of
intermediary processed products (below referred to as intermediary
declarations).
c/ At-law representatives of
deliverers shall take responsibility before law for the production of
intermediary processed products from raw materials under processing contracts.
At-law representatives of recipients shall take responsibility before law for
the proper use of intermediary processed products for the processing purpose.
d/ If a processing contract
involving intermediary processed products (deliverer’s processing contract) and
a processing contract on the use of intermediary processed products as
processing raw materials (recipient’s processing contract) are possessed by the
same processing trader, such trader shall perform the tasks of both deliverer
and recipient.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ The deliverer shall fill in
the customs declaration and deliver goods to the recipient:
a1/ The deliverer shall fill in
all items reserved for declaration by goods deliverer, sign and seal 4
declarations (form HQ/2011-GCCT-Appendix I).
a2/ It shall deliver products
together with 4 declarations and the export or value-added invoice to the
recipient; the delivery and receipt shall be conducted at the recipient’s
processing establishment or warehouse.
b/ After fully receiving
products, the invoice and 4 customs declarations already filled in, signed and
sealed by the deliverer, the recipient shall:
b1/ Fully fill in all items
reserved for goods recipient, sign and seal all 4 declarations.
b2/ Register the customs
declarations with the recipient’s customs office; a registration dossier comprises:
b2.1/ Customs declaration: To
submit 4 originals;
b2.2/ Document designating the
receipt of goods, issued by the principal: To submit 1 copy and produce the
original;
b2.3/ Export or value-added
invoice: To submit 1 copy and produce the original;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b2.5/ Producing goods or records
and documents related to the receipt of goods upon request of the customs
office for examination.
c/ The recipient’s customs
office shall:
c1/ Receive the customs dossier and
samples of intermediary processed products;
c2/ Register the declaration;
make a sampling card and seal up sample goods under regulations;
c3/ Physically inspect goods:
only when doubting that traders deliver and receive goods other than those
declared on the intermediary processing declaration; if the trader has put
goods into production, examine records and documents related to the trader’s
receipt of the goods;
c4/ Certify the customs
clearance, sign and seal all 4 declarations;
c5/ Keep 1 declaration and
copies of documents; return 3 declarations and the originals to the recipient;
hand over sealed goods samples to the recipient for preservation and production
to the customs office when carrying out procedures for exporting processed
products or in other cases at the customs office’s request.
d/ After receiving back 3
customs declarations bearing the customs clearance certification from the
recipient’s customs office, the recipient shall keep 1 declaration and transfer
the other two to the deliverer.
e/ Immediately after receiving 2
customs declarations (already completely filled in, signed and sealed by the
recipient and the recipient’s customs office) from the recipient, the deliverer
shall register the customs declaration with its customs office. A registration
dossier comprises:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
e2/ Document designating the
delivery: To submit 1 copy and produce the original;
e3/ Export or value-added
invoice: To submit 1 copy and produce the original.
f/ The deliverer’s customs
office shall:
f1/ Receive the customs
dossiers;
f2/ Register the declarations;
certify the customs clearance; and sign and seal both declarations;
f3/ Return to the deliverer 1
declaration and original documents; and keep 1 declaration and copies of
documents.
If the deliverer’s processing
contract and recipient’s processing contract are managed by the same
district-level Customs Department, such Customs Department shall perform the
tasks of both deliverer’s customs office and recipient’s customs office.
The above procedures for
delivering and receiving intermediary processed products also apply to cases in
which the principals are different.
3. Intermediary processing
declarations may be used as payment documents for liquidating processing
contracts if meeting the following conditions:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a1/ All items in the declaration
are filled in, no erasure is permitted; the declaration bears the
certification, signatures and seals of all 4 parties: recipient; deliverer;
customs office managing the delivery processing contract (deliverer’s customs
office); and customs office managing the receipt processing contract (the
recipient’s customs office);
a2/ The deliverer comes to its
customs office to carry out customs procedures when the deliverer’s processing
contract remains valid and within 15 days from the date the recipient’s customs
office signs and certifies the customs clearance on the declaration. Past this
time limit, if the declaration bears the customs clearance certification of the
recipient’s customs office, the customs office shall make a record of the
violation for handling under regulations before further carrying out customs
procedures without destroying the declaration.
b/ For the recipient’s
processing contract:
b1/ All items in the declaration
are filled in; no erasure is permitted; the declaration bears the
certification, signatures and seals of 3 parties (excluding the deliverer’s
customs office);
b2/ The recipient comes to its
customs office to carry out customs procedures when the recipient’s processing
contract remains valid and within 15 days from the date the deliverer signs the
intermediary processing declaration.
Article 19.
Procedures for transfer of raw materials, supplies; machines and equipment
leased or borrowed according to designation by principals from a processing
contract to another during the performance of the processing contract
1. Cases in which transfer is
allowed:
a/ Machines and equipment which
have been used to complete a stage of a processing contract may be transferred
for performing a stage of a subsequent processing contract or to another
processor or principal of the same contract;
b/ Raw materials and supplies
which have been imported for a processing contract but are found unsuitable for
the performance of this processing contract (due to a change in product model),
may be transferred for performing another processing contract with the same or
different processor or principal at the request of the principal;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d/ Other cases in which traders
give in writing plausible reasons for the transfer and directors of
district-level Customs Departments managing processing contracts consider and
approve the transfer, except the cases specified at Point c4, Clause 2, Article
23 of this Circular.
2. Customs procedures:
Customs procedures for transfer
specified in this Article are similar to those for delivery and receipt of
intermediary processed products guided in Article 18 of this Circular, except
for requesting production of export or value-added invoices by traders.
Article 20.
Procedures for re-exporting processing raw materials and supplies overseas
during the performance of processing contracts
1. A customs dossier comprises:
a/ The customs declaration: To
submit 2 originals;
b/ The trader’s written
explanation (stating the reason for re-export; numbers and dates of the import
declaration and the processing contract involving returned goods): To submit
the original enclosed with a copy of the corresponding import declaration;
c/ The principal’s written
request for the return of goods: To submit the original.
2. Customs procedures: similar
to those applicable to re-export of redundant processing raw materials and
supplies guided at Point b, Clause 2, Article 23 of this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. A liquidation dossier
comprises:
a/ A general table of imported
raw materials and supplies, made according to form 01/HSTK-GC/2011-Appendix II
to this Circular: To submit the original;
b/ A general table of exported
processed products, made according to form 02/HSTK-GC/2011-Appendix II to this
Circular: To submit the original.
c/ A list of export declarations
of processed products (including the on- spot export declaration and
declaration of delivery and receipt of intermediary processed products), for
which customs procedures have been completed and which have sufficient grounds
for determining that goods have been actually exported under the guidance in
Article 26 of Circular No. 194/2010/TT-BTC, made according to form 09/HSTK-GC/2011-
Appendix II to this Circular: To submit the original;
d/ A general table of raw
materials and supplies re-exported back to the foreign partner and transferred
to another processing contract during the performance of the processing
contract, made according to form No.03/HSTK-GC/2011-Appendix II to this
Circular: To submit the original;
e/ A general table of raw
materials and supplies supplied by the processor (if any), made according to
form No. 04/HSTK-GC/2011-Appendix II to this Circular: To submit the original;
In case the customs office
doubts that the declaration of raw materials domestically purchased for supply
is untruthful, it shall request production of purchase invoices and payment
documents for raw materials supplied by the principal;
f/ A general table of raw
materials and supplies already used to produce exported products, made
according to form No. 05/HSTK-GC/2011- Appendix II to this Circular: To submit
the original;
g/ A processing contract
liquidation sheet, made according to form No.06/HSTK-GC/2011-Appendix II to
this Circular: To submit 2 originals (one to be returned to the trader after
liquidation);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
i/ The declaration of temporary
import of leased or borrowed machines and equipment; the declaration of receipt
of machines and equipment from another processing contract (if any); the
declaration of re-export of machines and equipment: To produce the original
(kept by the customs declarant);
j/ A list of finished products
imported for attachment to or packaging together with exported processed
products (if any), made according to form No. 08/HSTK-GC/2011-Appendix II to
this Circular: To submit 2 originals (one to be returned to the trader after
liquidation);
The trader’s at-law
representative shall sign and seal (for private business households, sign and
write their full names and number and place of issue of their identity cards)
the above tables and sheet and take responsibility before law for the accuracy
and truthfulness of liquidation data.
2. Time limit and extension of
time limit for submission of liquidation dossiers:
a/ Time limit for submission of
liquidation dossiers:
Within 45 working days, counting
from the date of completion or expiration of a processing contract (or its
annex), the trader shall submit a complete processing contract liquidation
dossier (comprising also a plan to dispose of redundant raw materials and
supplies, temporarily imported machines and equipment, scraps, defective
products and discarded products) to the district-level Customs Department
managing the processing contract.
For a processing contract with
different annexes to be performed separately, the time limit for submission of
the liquidation dossier for each annex is the same as for submission of the
processing contract liquidation dossier.
b/ Extension of the time limit
for submission of liquidation dossiers:
b1/ Cases eligible for extension
of the time limit for submission of liquidation dossiers:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b1.2/ There is a dispute related
to the processing contract between the principal and processor;
b1.3/ Cases in which the trader,
for force majeure reasons, fails to conduct the liquidation on time.
b2/ Competence to extend the
time limit and extended time limit:
Based on the trader’s written
explanation, the director of the district-level Customs Department managing the
processing contract shall consider and extend the time limit for submission of
the liquidation dossier guided at Point a, Clause 2 of this Article. The time
limit may be extended only once for not more than 30 days.
3. Method of examining and
comparing liquidation dossiers:
a/ Examination and preliminary
comparison may apply to traders that have strictly observed the customs law:
examination of the completeness, consistency and validity of liquidation
dossiers; preliminary comparison of liquidation tables and sheets (made
according to forms No. 06/HSTK- GC/2011, No. 07/HSTK-GC/2011, and No.
08/SPHC-GC/2011-Appendix II to this Circular) submitted by traders with
electronic files.
Criteria for traders to be
determined as having strictly observed the customs law for the purpose of
classifying liquidation dossiers are as follows:
a1/ Having strictly observed the
customs law under the guidance in Article 3 of Circular No. 194/2010/TT-BTC;
a2/ Having no processing
contract/annex overdue for liquidation at the time of submission of the
liquidation dossier;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b/ Examination and detailed
comparison of liquidation dossiers apply to the following cases:
b1/ Liquidation dossiers of
traders that have not strictly observed the customs law.
b2/ Liquidation dossiers of
traders that have strictly observed the customs law but show suspicious signs
(of import of raw materials, supplies, norms, export of products and suspicious
signs detected through preliminary comparison of liquidation dossiers).
b3/ Probability examination of
5% of processing contracts of traders that have strictly observed the customs
law (excluding dossiers which have been examined in detail mentioned at Item
b2, Point b, Clause 3 of this Article) to assess traders’ law observance. The
percentage of 5% of contracts to be examined shall be based on the total number
of liquidated processing contracts of the trader that strictly observed the
customs law in the preceding year. If the number of contracts taken for
examination is under 1, it shall be rounded up to 1.
b4/ For the cases specified at
Items b1 and b2, Point b, Clause 3 of this Article, traders shall produce
original export declarations (kept by customs declarants) and bills of
lading/transportation documents (copies certified by traders and enclosed
originals for comparison) to indicate that goods have been loaded onto means of
transport and left the country, for examination and comparison by the customs
office against the list of export declarations.
4. Time limit for receiving,
examining and comparing liquidation dossiers:
a/ For contracts/annexes subject
to preliminary examination:
Within 7 working days after a
trader submits a complete and valid liquidation dossier, the customs officer
shall complete the preliminary comparison and certification of the liquidation
for the trader. If detecting a suspicious sign specified at Item b2, Point b,
Clause 3 of this Article through preliminary examination, the customs officer
shall proceed to detailed examination of the liquidation dossier and clearly
notify the reason in an operational requirement card to the trader;
Receipt, examination and comparison
of liquidation dossiers shall be conducted first for traders that apply
information technology in the management and monitoring of processed products
and are connected to customs offices.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Within 30 working days after a
trader submits a complete and valid liquidation dossier, the customs officer
shall complete the receipt, detailed examination and comparison of the
liquidation dossier.
c/ The examination of
liquidation dossiers submitted or produced by traders specified at Points a and
b, Clause 4 of this Article shall be conducted at customs offices. In case
liquidation dossiers are many and traders request in writing to have their
liquidation dossiers examined at their offices, leaders of the district-level
Customs Department managing processing contracts shall consider and decide.
5. Time limit for carrying out
customs procedures for redundant raw materials and supplies; temporarily
imported machines and equipment; scraps, defective products and discarded
products:
Within 30 working days after the
customs office completes the examination and comparison of a liquidation
dossier, the trader shall carry out customs procedures for disposing of
redundant raw materials and supplies; temporarily imported machines and
equipment; scraps, defective products and discarded products (if any).
6. Certification of completion
of liquidation procedures:
a/ For processing
contracts/annexes which have no redundant raw materials and supplies; leased or
borrowed machines and equipment; scraps and discarded products:
Within 1 working day (for
liquidation dossiers subject to preliminary examination) or 3 working days (for
liquidation dossiers subject to detailed examination) after the completion of
the examination and comparison of liquidation dossiers, leaders of the
district-level Customs Department shall certify the completion of liquidation
procedures in the processing contract liquidation sheet made according to form
No. 06/HSTK-GC/2011-Appendix II, the table for liquidation of machines and
equipment temporarily imported for re-export made according to form No.
07/HSTK- GC/2011-Appendix II, the statistical table of finished products
imported for attachment to or packaging together with export processed products
made according to form No. 08/SPHC-GC/2011-Appendix II to this Circular.
b/ For processing
contracts/annexes which have redundant raw materials and supplies; leased or
borrowed machines and equipment; scraps and discarded products:
Within 1 working day (for
liquidation dossiers subject to preliminary examination) or 3 working days (for
liquidation dossiers subject to detailed examination) after the completion of
customs procedures for redundant raw materials and supplies; leased or borrowed
machines and equipment; scraps, defective products and discarded products,
leader of the district- level Customs Department shall certify the completion
of liquidation procedures in the processing contract liquidation sheet made
according to form No. 06/HSTK-GC/2011-Appendix II, the table for liquidation of
machines and equipment temporarily imported for re-export made according to
form No. 07/HSTK-GC/2011-Appendix II, the statistical table of finished
products imported for attachment to or packaging together with export processed
products, made according to form No. 08/SPHC-GC/2011-Appendix II to this
Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Handling of cases of late
submission of liquidation dossiers:
a/ Within 90 days from the
expiration of the time limit for submission of liquidation dossiers (including
the extension), the district-level Customs Department managing the processing
contract shall:
a1/ Send an invitation to the
trader to come to the customs office for making a record of the violation for
handling under regulations: To send the invitation twice;
a2/ Take measures to find and
request the trader to liquidate the processing contract.
b/ Past 90 days from the
expiration of the time limit for submission of liquidation dossiers, if the
trader fails to submit a liquidation dossier, the customs office shall
calculate and assess a payable tax amount and a fine for late submission for
raw materials, supplies, machines and equipment under the processing contract
not yet liquidated, counting from the date of registration of the declaration
of imported raw materials and supplies under the guidance in Circular No.
194/2010/TT-BTC.
2. Handling of cases of failure
to carry out procedures for redundant raw materials and supplies and
temporarily imported machines and equipment:
a/ The customs office managing
the processing contract shall:
a1/ Make a record of the
violation for handling under regulations;
a2/ Calculate and assess a
payable tax amount for redundant raw materials and supplies and temporarily
imported machines and equipment under the processing contract not yet
liquidated, counting from the date the customs office completes liquidation
comparison procedures.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Past the tax payment deadline,
the trader that fails to pay tax assessed by the customs office shall be
subject to prescribed coercive measures.
Article 23.
Customs procedures for disposing of redundant raw materials and supplies;
scraps, defective products and discarded products, leased or borrowed machines
and equipment
1. Forms of disposal:
Pursuant to agreements in the processing
contract and Vietnamese laws, redundant raw materials and supplies, scraps,
defective products, discarded products, leased or borrowed machines and
equipment for processing shall be disposed of as follows:
a/ Sale on the Vietnamese market
(on-spot import and export);
b/ Re-export to foreign parties;
c/ Transfer to another
processing contract in Vietnam;
d/ Donation in Vietnam;
e/ Destruction in Vietnam.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ Customs procedures for
selling redundant raw materials and supplies, scraps, defective products,
leased or borrowed machinery and equipment in the Vietnamese market are the
same as those applicable to on-spot import and export under the guidance in
Article 16 of this Circular.
b/ Customs procedures for
re-export according to the principal’s designation are the same as those
applicable to commercial export lots.
When carrying out customs
procedures, customs officers shall physically inspect goods lots, compare raw
materials re-exported overseas with the samples taken upon importation (if
samples were previously taken); and compare categories and codes of machines
and equipment shown on the temporary import declaration, for re-exported
machines and equipment.
c/ Customs procedures for
transferring redundant raw materials and supplies and leased or borrowed
machines and equipment to another processing contract according to the
principal’s designation are the same as those applicable to the delivery and
receipt of intermediary processed products guided in Article 18 of this Circular,
except requesting the trader to produce export or value-added invoices, and at
the same time the following shall be performed:
c1/ Procedures for transferring
redundant raw materials and supplies and leased or borrowed machines and
equipment to another processing contract may be carried out after a leader of
the district-level Customs Department managing the processing contract gives
certification in the trader’s written request upon the processing contract
liquidation.
c2/ In case of transfer of
redundant raw materials and supplies and leased or borrowed machines and
equipment to another processing contract performed by another trader:
c2.1/ The recipient shall send a
notice of the time and place of receipt and produce raw materials received from
another processing contract and their samples taken upon importation to the
recipient’s customs office for comparison before putting raw materials and
supplies into production.
c2.2/ The recipient’s customs
office shall, within 3 working days after receiving the trader’s notice,
complete the comparison of raw material samples taken upon importation with
transferred raw materials. If they are the same, it shall take new samples for
the raw material-receiving contract (the sample comparison and sample taking
will take place at the trader’s production establishment). In the course of
comparison, if detecting signs of sham delivery and receipt or delivery of
insufficient raw materials compared to data on the intermediary processing
declaration, it shall examine the whole goods lot and handle violations (if
any) under law.
For leased or borrowed machines
and equipment or raw materials and supplies without samples taken, the
recipient’s customs office shall physically inspect the goods when detecting signs
of sham delivery and receipt or delivery of insufficient raw materials compared
to data on the intermediary processing declaration. Leaders of the recipient’s
district- level Customs Department shall decide on cases subject to inspection.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c3.1/ When carrying out customs
procedures for transferring redundant raw materials and supplies from one
processing contract to another, the trader shall produce the raw material
samples under the deliverer’s processing contract;
c3.2/ The district-level Customs
Department managing the processing contract shall transfer these samples to the
new processing contract by making a new sample-taking card and seal up the
transferred samples together with this card;
c3.3/ The district-level Customs
Department managing the processing contract shall inspect the trader’s
production establishment when detecting signs of untruthful transfer of raw
materials and supplies stated on the customs declaration.
c4/ Transfer of raw materials
and supplies to another processing contract is disallowed in the following
cases:
c4.1/ The trader has imported
raw materials and supplies but does not perform any processing contract and
applies for permission to transfer these raw materials and supplies to another
trader;
c4.2/ The trader has received
raw materials and supplies from the previous processing contract but does not
put them into processing and further applies for permission to transfer them to
another processing contract. In case raw materials and supplies received from
the previous processing contract have been put into processing but not yet been
used up for the previous processing contract, they may be further transferred
for use under a subsequent processing contract but are not allowed to be
further transferred to another processing contract.
d/ Customs procedures for
donation of leased or borrowed machines and equipment; redundant raw materials
and supplies; scraps and defective products:
A customs dossier comprises:
d1/ The customs declaration
(made according to the non-commercial goods declaration form), clearly stating
“goods are under processing contract No.... dated.... processing trader....”:
To submit 2 originals;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d3/ The Industry and Trade
Ministry’s written consent, if the donated goods are on the list of imports
subject to the Ministry’s permit, or a specialized agency’s permit, if the
imported goods are subject to such agency’s permit: To submit the original.
The customs procedures and tax
policy are the same as those applicable to donated goods. After completing
customs procedures for a goods lot, the customs office shall duplicate the
declaration, keep one duplicate and hand over another to the processing trader
(if the donee is not the processor).
e/ Customs procedures for
supervising the destruction of scraps and defective products in Vietnam:
e1/ The destruction shall be
conducted during the performance or after the expiration of the processing
contract/annex.
e2/ Customs procedures for
supervising the destruction:
e2.1/ The trader shall send to
the district-level Customs Department managing the processing contract a notice
of the destruction time and place, enclosed with a written agreement of the
principal and, if the trader directly destroys its products, a written approval
of a competent environmental management agency.
If the trader hires another
trader with the function of disposing of scraps and discarded products, there
must be a destruction contract (original) and a competent agency’s written
permission of this trader (1 copy).
e2.2/ The trader shall take the
initiative in organizing the destruction and take responsibility before law for
any environmental impacts during the destruction process.
e2.3/ The district-level Customs
Department managing the processing contract shall send two customs officers to
supervise the destruction process.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. For redundant raw materials
and supplies supplied by traders themselves by mode of importation from
overseas according to types of processing:
In case the principal has paid
for these raw materials and supplies, the guidance in Clauses 1 and 2 of this
Article shall be complied with.
In case the principal has not
yet paid for these raw materials and supplies, these raw materials and supplies
may be supplied for a subsequent processing contract if the supply conditions
guided in Clause 2, Article 12 of this Circular are satisfied.
4. For processing contracts with
the same principal and processor, the trader may clear raw materials of the
same type, specifications, properties or unit prices.
Article 24.
Disposal of redundant raw materials and supplies; leased or borrowed machines
and equipment; or processed products which cannot be re-exported because they
are abandoned by the principal
The processing trader shall pay
taxes for domestic sale on redundant raw materials and supplies; leased or
borrowed machines and equipment; or processed products which cannot be
re-exported because they are abandoned by the principal, or carry out
procedures for their destruction as guided at Point e, Clause 2, Article 23 of
this Circular. Tax bases shall be determined at the time of change of the use
purpose under Circular No.194/2010/TT-BTC.
Section 3:
CUSTOMS PROCEDURES FOR GOODS ORDERED FOR PROCESSING OVERSEAS
Article 25.
Procedures for notifying processing contracts
1. Responsibilities of traders:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ The processing contract and
annexes (if any): To submit 2 originals;
b/ The business registration
certificate or investment license or investment certificate (in case procedures
are carried out for the first time): To submit 1 copy;
c/ The tax identification number
registration certificate (in case procedures are carried out for the first
time): 1 copy;
d/ The permit of a competent
agency, if the goods exported for the performance of the processing contract
and the imported processed products are on the list of imports and exports
subject to permit: To submit 1 copy and produce the original.
2. Tasks of the customs office:
As guided in Clause 2, Article 6 of this Circular, except inspecting production
establishments.
Article 26.
Procedures for exporting raw materials and supplies for production of goods
ordered for processing overseas
1. Customs dossiers are the same
as those of exported processed products.
In addition, if raw materials
and supplies are on the list of exports subject to permits of the Ministry of
Industry and Trade or a specialized management agency, a permit of the relevant
competent agency must be produced to the customs office for the reconciliation
purpose.
2. The customs procedures are
the same as those applicable to commercial exports guided in Part II of
Circular No. 194/2010/TT-BTC, except for tax declaration and tax calculation
inspection, for which samples shall be taken for preservation and comparison
upon importation of products. The sample taking and preservation and photo
keeping comply with the guidance in Article 15 of Circular No. 194/2010/TT-BTC.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Notification of norms
a/ The trader shall submit to
customs offices the table of use norms, consumption norms and wastage
percentages of raw materials and supplies, made according to form No.
03/TBDM-GC/2011-Appendix I to this Circular (without having to declare average
norms).
b/ Units of calculation in the
table of norms are those used in the list of Vietnam’s exports and imports
promulgated together with the Ministry of Finance’s Decision No.
107/2007/QD-BTC of December 25, 2007, and consistent with those in the notified
processing contract/annex.
In case units of calculation in
the notified table of norms cannot be those used in list promulgated together
with Decision No. 107/2007/QD-BTC of December 25, 2007, the trader shall
convert the quantity of goods in the export or import declaration to the units
of calculation in the notified table of norms.
2. Time of notification and
adjustment of norms:
a/ Time of notification of
norms:
a1/ At least 10 days before the
registration of the declaration for carrying out import procedures for the
first goods lot of the processing contract.
a2/ For processed products to be
sold overseas, the trader shall notify norms before the liquidation of the
processing contract.
b/ Adjustment of norms:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b2/ Cases of adjustment of
norms:
In the course of performance of
the processing contract, if a change in properties of raw materials or
processing conditions leads to a change in actual norms (as agreed in the
processing contract annex), the trader shall submit a table of adjusted norms
of goods categories enclosed with a document clearly stating the reason to the
district-level Customs
Department managing the
processing contract for consideration and decision on a case-by-case basis.
c/ Upon adjusting norms of goods
categories, the trader is not required to change goods headings already notified
to the customs office. The trader and the customs office carrying out
procedures for the processing contract shall reach agreement on adding
sub-headings for these goods categories in the table of adjusted norms and the
import declaration for such goods with adjusted norms.
3. Norms already notified to the
customs office or adjusted by the trader shall be used for liquidation of the
processing contract.
4. Cases of inspection of norms:
a/ The trader notifies an
increase in norms;
b/ There is a suspicious sign of
norm fraud;
c/ Within 365 days after the
sanctioning decision is issued, for the traders having been sanctioned by the
customs office for a norm fraud. Past this time limit, the inspection of norms
shall be conducted under the guidance at Points a and b, Clause 4 of this
Article.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ Inspection at customs offices
and/or b/ Inspection at traders’ offices.
6. Method of inspection:
a/ Direct inspection by customs
offices;
b/ Inspection by specialized
assessment organizations.
7. Time of inspection of norms:
a/ After the trader submits a
table of adjusted norms, or
b/ Upon liquidation of the
processing contract, or c/ Upon post-customs clearance inspection.
8. Competence to decide on
inspection of norms: Leaders of district-level Customs Departments managing
processing contracts, Post-Customs Clearance Inspection Sub-Departments and the
Post-Customs Clearance Inspection Department.
9. Responsibilities of the
trader in the course of inspection of norms:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b/ To produce accounting books
and documents upon request and create favorable conditions for the customs
office to quickly and accurately inspect norms.
c/ To comply with the customs
office’s decision on inspection of norms.
10. Tasks of inspecting customs
officers:
a/ To conduct the inspection
according to the set process without obstructing the trader’s operation.
b/ To complete the inspection
within the specified time limit:
b.1/ For documentary examination
at the customs office:
The inspection of norms shall be
completed within 8 working hours after it begins.
In case a processing
contract/annex contains many goods categories subject to inspection of norms
and, therefore, the inspection cannot be completed within 8 working hours, the
inspection may be prolonged to the subsequent working day but the prolonged
time must not exceed 8 working hours.
b2/ For imported processing
products of particular properties which require coordination with specialized
agencies, the time limit for inspection must not exceed 2 working days after
the assessment results are received from specialized agencies.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d/ To make a record certifying
the result of inspection upon completion of the inspection. Such a record must
record fully and truthfully actual results of the inspection, be signed by the
inspecting customs officer and the legal entity representative of the trader
subject to inspection. Records shall be made according to the form of record of
norm inspection for traders undertaking processing for foreign traders as
guided by the General Department of Customs.
e/ Based on the record of norm
inspection, to make written conclusions on norm inspection (2 copies), which
shall be signed by a leader of the district-level Customs Department and sent
(one copy) to the trader for compliance. Written conclusions shall be made
according to the form of written conclusions on norm inspection for traders
undertaking processing for foreign traders as guided by the General Department
of Customs.
11. Measures to be taken when it
is concluded that norms notified or adjusted by the trader are not true to
reality (higher than actual ones):
a/ Making a record of the
violation and sanctioning the violation under regulations.
b/ In case the processing
contract/annex is not yet liquidated: Using the norms identified through
inspection as a basis for liquidation.
c/ In case the processing
contract/annex has been liquidated: Using the norms identified through
inspection as a basis for collection of tax arrears.
Article 28.
Procedures for import of products ordered for processing overseas
1. Customs dossiers are the same
as those required for commercial imports while customs declarations shall be
registered like those required for goods imported for processing.
2. Customs procedures are the
same as those applicable to commercial imports:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a1/ The determination of taxable
prices, tax rates and origin of goods comply with the guidance at Point b,
Clause 4, Article 101 of Circular No.194/2010/TT-BTC.
a2/ Based on norms already
notified to the customs office and physical state of imports, the quantity of
raw materials and supplies already exported from Vietnam for processing
imported products shall be determined.
b/ Upon physical inspection of
goods, preserved raw material samples taken upon exportation shall be compared
with raw materials constituting products; if a suspicion of a norm fraud arises
upon comparison of norms with imported products, samples shall be taken and
sealed up for use as a basis for the inspection of norms and a record of sample
taking shall be made.
Article 29.
Procedures for temporary export of processed products overseas for reprocessing
and subsequent re-import into Vietnam
1. Products eligible for
temporary export for reprocessing and subsequent re-import into Vietnam:
a/ Processed products which are
temporarily exported for reprocessing within three hundred and sixty five (365)
days after the registration of the import declaration.
b/ Products which have not yet
gone through production, processing repair or use in Vietnam.
2. Customs procedures shall be
carried out at the district-level Customs Department managing the processing
contract.
3. Procedures for temporary
export of processed products for reprocessing:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a1/ A written request for
temporary export of goods, clearly stating the import declaration of these
goods, the reason for temporary export for reprocessing and reprocessing
activities: The original;
a2/ The customs declaration of
exports; a detailed list of goods as for commercial exports;
a3/ The customs declaration of
imported processed products of the goods lot for reprocessing: 1 copy;
a4/ The foreign partner’s
document on receipt of goods for reprocessing: The original.
b/ Customs procedures for
temporary export of processed products for reprocessing are the same as those
for commercial exports and require physical inspection of goods. Customs
officers who conduct the physical inspection of goods shall take samples or
photos (for goods which cannot be sampled) of processed products to be brought
overseas for reprocessing for comparison upon carrying out re-export
procedures;
c/ The time limit for
reprocessing shall be registered by the trader with the customs office but must
not exceed 275 days counting from the date of temporary export.
4. Procedures for re-import of
reprocessed processed product:
a/ A customs
dossier comprises:
a1/ The import declaration: 2
originals;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a3/ Customs procedures for
re-import of reprocessed processed products are the same as those for commercial
imports (except import permit, tax declaration and tax calculation inspection).
For good lots subject to physical inspection, customs officers conducting the
physical inspection of goods shall compare the physical state of re-imported
goods with goods samples taken upon their temporary import (or photos taken
upon carrying out procedures for temporary export);
In case reprocessed processed
products are sold in an overseas market, the guidance in Clause 2, Article 32
of this Circular must be complied with.
Article 30.
Procedures for overseas intermediary processing
For overseas intermediary
processing, Vietnamese traders are not required to carry out intermediary
processing procedures with Vietnamese customs offices.
Article 31.
Procedures for liquidation of processing contracts
1. A liquidation dossier
comprises:
a/ A list of export and import
declarations : The original;
b/ A general table of exported
raw materials and supplies: The original;
c/ A general table of imported
processed products: The original;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
e/ A general table of raw
materials and supplies used for production of imported processed products: The
original;
f/ A general table of raw
materials purchased overseas (if any) for production of imported processed
products: The original;
g/ A sheet of liquidation of the
processing contract: 2 originals.
The contents of these tables and
sheet are similar to those of corresponding tables and sheet of a dossier for
liquidation of contracts on processing for foreign traders guided in Clause 1,
Article 21 of this Circular.
2. Liquidation procedures:
The time limit and extension of
the time limit for submission of liquidation dossiers; methods of examination
and comparison of liquidation dossiers;
the time limit for examination
and certification of liquidation dossiers; handling of cases of late submission
of liquidation dossiers are the same as those for contracts on processing for foreign
traders.
Article 32.
Customs procedures for disposal of redundant raw materials and supplies;
scraps, defective products and discarded products; machines and equipment
temporarily exported for processing
1. Forms of disposal:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a/ Sale, donation, destruction in
overseas markets;
b/ Import into Vietnam;
c/ Transfer to other processing
contracts overseas;
2. Customs procedures:
a/ Customs procedures for sale,
donation or destruction of redundant raw materials and supplies; scraps,
defective products and discarded products; leased or borrowed machines and
equipment in overseas markets comply with regulations of countries of
processors; customs declarations will not be registered with Vietnamese customs
but export duty (if any) shall be declared and paid for raw materials,
supplies, machines and equipment brought overseas from Vietnam for processing.
b/ Customs procedures for
re-import into Vietnam:
b1/ For redundant raw materials
and supplies, machines and equipment exported from Vietnam; scraps and
defective products derived from raw materials and supplies exported from
Vietnam, re-import procedures shall be carried out;
b2/ For redundant raw materials
and supplies, machines and equipment purchased overseas; scraps and defective
products derived from raw materials and supplies purchased from overseas,
customs procedures shall be carried out as for commercial imports;
b3/ Upon carrying out customs
procedures, customs officers conducting physical inspection of goods lots shall
compare imported raw materials with preserved samples of raw materials taken
upon their exportation (in case samples have been taken); or compare types,
codes and marks of machines and equipment indicated in temporary export
declarations with re-imported ones.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c1/ The trader shall notify in
writing the district-level Customs Department managing the processing contract
of names and quality specifications of raw materials and supplies; quantities
of redundant raw materials and supplies; leased or borrowed machines and
equipment under a processing contract/annex (number and date) to another
(number and date) signed with foreign partners (clearly stating the name of the
overseas processor).
c2/ The trader may carry out
procedures for transfer of redundant raw materials and supplies, leased or
borrowed machines and equipment from one processing contract to another only
after a leader of the district-level Customs Department managing the processing
contract gives a certification in the trader’s written request upon liquidation
of the processing contract/annex.
Section 4:
ORGANIZATION OF IMPLEMENTATION
Article 33.
Effect
1. This Circular takes effect 45
days after the date of its signing and replaces the Ministry of Finance’s
Circular No. 116/2008/TT-BTC of December 4, 2008, Circular No. 74/2010/TT-BTC
of May 14, 2010, and previous guiding documents which are contrary to this
Circular.
2. Import declarations for goods
imported for export production and supplied for processing contracts which are
registered before the effective date of this Circular may be accepted for
liquidation of processing contracts. Tax policies and tax refund procedures for
these declarations comply with regulations on import for export production.
3. For processing
contracts/annexes notified and received on the effective date of Circular No.
116/2008/TT-BTC of December 4, 2008, and Circular No. 74/2010/TT-BTc of May 14,
2010, but liquidated when this Circular takes effect, traders may choose to
liquidate them under the guidance of 116/2008/TT-BTC of December 4, 2008, or
Circular No. 74/2010/TT-BTC of May 14, 2010, or this Circular.
Article 34.
Implementation responsibility
1. The General Director of
Customs shall promulgate and guide customs offices in uniformly implementing
customs procedures in pursuance to this Circular, without a view to
concurrently facilitating and strictly managing export processing and import
activities in accordance with law.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
* All appendices to this
Circular are not printed herein.