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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
56/2003/QD-BTC
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Hanoi,
April 16, 2003
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DECISION
PRESCRIBING THE CUSTOMS DOSSIERS AND CUSTOMS PROCEDURES-CARRYING
OUT PROCESS APPLICABLE TO EXPORT AND IMPORT GOODS UNDER SALE AND PURCHASE
CONTRACTS
THE FINANCE MINISTER
Pursuant to Customs Law No.29/2001/QH10,
passed on June 29, 2001 by the Xth National Assembly of the Socialist Republic of
Vietnam at its 9th session;
Pursuant to the Government's Decree No.101/2001/ND-CP of December 31, 2002
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and the regime of customs inspection and supervision;
Pursuant to the Government's Decree No.86/2002/ND-CP of November 5, 2002
defining the functions, tasks, powers and organizational structures of the
ministries and ministerial-level agencies;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To
promulgate together with this Decision the Regulation on customs dossiers and
customs procedures-carrying out process applicable to export and import goods
under sale and purchase contracts.
Article 2.- This
Decision takes implementation effect 15 days after its publication in the
Official Gazette. To annul Decision No.1494/2001/QD-TCHQ of December 26, 2001,
Article 3 of Decision No.19/2002/QD-TCHQ of January 10, 2002 of the General
Director of Customs and other guiding documents contrary to the provisions of
this Decision.
Article 3.- The General
Director of Customs, the heads of units under or attached to the Finance
Ministry and the concerned organizations as well as individuals shall have to
implement this Decision.
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FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
REGULATION
ON CUSTOMS DOSSIERS AND CUSTOMS PROCEDURES-CARRYING OUT
PROCESS APPLICABLE TO EXPORT AND IMPORT GOODS UNDER SALE AND PURCHASE CONTRACTS
(Promulgated together with Decision No. 56/2003/QD-BTC of April 16, 2003 of
the Finance Minister)
I. GENERAL PROVISIONS
1. In order to avoid overlap, the contents
clearly prescribed in the Customs Law and the Government's Decree
No.101/2001/ND-CP of December 31, 2001 detailing a number of articles of the
Customs Law regarding the customs procedures, the regime of customs inspection
and supervisions shall not be repeated in this Regulation. When implementing
this Regulation, the comparison with the Customs Law and Decree
No.101/2001/ND-CP mentioned above is required.
2. The customs procedures-carrying out process
prescribed in Parts III and IV of this Regulation is a fundamental process
applicable to export and import goods under sale and purchase contracts. For
goods lots exempt from actual inspection, goods subject to the tax rate of 0%
and tax-free goods, a number of steps in this fundamental process can be
skipped over. At border gates where the export and import goods volumes are not
great, a customs officer may perform 2 to 3 operational steps in this process
in order to avoid human resource waste.
3. The heads of Customs Sub-Departments shall
have to organize and direct the implementation of this Regulation. Taking
direct charge of the customs procedures process is a leader of the Customs
Sub-Department, who shall decide on forms and percentages of actual goods
inspection and settle on spot arising problems as well as matters that go
beyond the competence of the executing officers.
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5. Customs officers who are tasked to perform
the declaration registration, actual goods inspection, tax calculation
examination of any goods lots shall have to bear responsibility for their
performance of tasks regarding such goods lots; if meeting with any problems
beyond their jurisdiction, they must report them to the direct leaders for
solution.
6. Export or import goods lots cleared of the
customs procedures are goods lots certified and stamped by leaders of the
Sub-Departments or team leaders with operational seal "Customs Procedures
Completed" in Block No.38 of the import goods customs declarations (Form
HQ2002 NK issued together with Decision No.1257/2001/QD-TCHQ of December 28, 2001),
Block No.26 of the export goods declarations (Form HQ2002 XK issued together
with Decision No.1257/2001/QD-TCHQ of December 28, 2001).
The certification of customs procedure
completion and customs clearance for goods is prescribed as follows:
a) For goods lots subject to actual inspection
but entitled to 0% tax rate or tax exemption, after the completion of actual
goods inspection, the team leaders who directly administer the step of
performing the actual goods inspection shall make such certification;
b) For goods lots entitled to tax exemption, 0%
tax rate and actual inspection exemption, the Sub-Department leaders who take
charge of the process shall make such certification immediately after deciding
on inspection exemption;
c) For taxed goods lots, the team leaders who
directly administer the step of tax calculation examination shall make such
certification.
The decision on customs clearance for
non-commercial export and import goods shall also comply with the provisions at
this Point.
7. The provisions on inscribing the actual goods
inspection results on the customs declaration forms:
The inscription of the actual goods inspection
results on the customs declaration forms must be clear, specific and contains
adequate information so that the officers examining the tax calculation can
immediately check the tax calculation by the customs declarers themselves
without requesting enterprises to supply more documents or enterprises and
goods inspectors to make additional explanations.
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- The inspected proportions (in percentage);
- The packing specifications: Identical or
non-identical goods (inscribing in detail whether the whole goods lots are
identical or not or contain how many packages, the number of packages for each
type..., according to customs declarers);
- The conditions of seals (if any) and packing
(Example: whether seals are kept intact or not, what are conditions of the
packings...).
b) Ways of inscribing the inspection results:
- If goods are exempt from inspection,
inscribing "Goods cleared of customs procedures according to the contents
of declarations by customs declarers";
- If basing on the results of expertise by the
expertising organizations or the results of inspection by competent State
agencies, inscribing "pursuant to expertise deed/ inspection result
certificate No....of date.... issued by..." and re-inscribing the
conclusions of the expertising organizations/State inspection agencies in the
customs declaration forms; the customs sections which decide on the customs
clearance shall inscribe such results in the customs declarations.
c) Goods subject to probability inspection:
- If inspecting the whole containers, to
inscribe the serial numbers of the containers, the seal numbers, lead seals of
the inspected containers. If inspecting only a number of packages in
containers, to inscribe the number of inspected packages, the positions of such
packages in the containers (Example: outer, inner, right, left... positions in
the containers) and the symbol and code of each package. In cases where goods
packages bear no symbols and/or codes and cannot be distinguished from one
another, the already inspected packages must be sealed or marked. The directors
of the provincial/municipal Customs Departments shall prescribe the forms of
marking for application in their respective units;
- If goods are unpacked, to clearly inscribe
they are unpacked goods, positions of the goods portions already inspected
(example, inspecting goods portions outer, inner, upper, lower...);
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- If the inspection is conducted in percentages
while goods are in complete units (example an automobile), to inspect the
complete units. If the percentages of goods volume have a fraction, to round
them for inspection (example: 3% of 50 packages shall be 1.5 packages which
shall be rounded up to 02 packages for inspection);
- In the course of inspection, if goods
inspectors deem it necessary to change the inspection percentages in order to
ensure the high representation of the whole goods lots, to report such to the
Sub-Department heads for change of inspection percentage. The inspection
percentage change and the reasons therefor must be clearly inscribed in the
customs declarations;
- When deciding on inspection forms and
percentages, if there is information on suspected containers, goods packages
and/or specific goods portions, the Sub-Department heads may decide on specific
containers, goods packages or goods portions which must be checked by
inspectors. Such decisions must be fully reflected on the customs declaration
forms.
For goods lots inspected by probability method,
the inspectors must bear responsibility for the inspected goods volumes while
the enterprises must bear responsibility for the rest. The probability
inspection must be of high representation for the whole goods lots. Therefore,
the Sub-Department leaders and inspectors must heighten their sense of
responsibility, efficiently use all information and experiences available and
be very sensitive in deciding on the forms, percentages, measures and methods
of inspection.
- Inscribing conclusions on actual export,
import goods:
+ If the goods volumes under probability inspection
are true to the declarations of the customs declarers, to inscribe:
"Pursuant to the results of actual inspection of the above-mentioned goods
packages, to conclude: Export/import goods under probability inspection are
true to the declaration";
+ If the goods volumes under probability
inspection are at variance with the declarations of the customs declarers, to
conduct the inspection of the whole goods lots. When inscribing inspection
results, to inscribe in detail the names (code) of goods items, goods volumes,
their origins, quality..., actually exported/imported goods (at variance with
any contents, to inscribe such contents). For other goods items which are true
to the declarations of the customs declarers, to inscribe "Other goods
items exported/imported as declared."
d) Goods to be entirely inspected:
- If the inspection results are true to the
declarations of the goods owners, to inscribe:" Goods exported/imported as
declared";
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8. Import goods must have their samples taken
and kept in the following cases where:
a) The customs declarers request the sampling in
service of customs declaration, the leaders of the import border-gate Customs
Sub-Departments shall decide to let the customs declarers to see the goods in
advance, and take their samples on the basis of the customs declarers'
requests.
b) Processed goods, goods subject to compulsory
sampling as provided for;
c) Import goods must be actually inspected, but
the customs officers performing the actual goods inspection cannot determine
the quality and codes of the goods to be sampled for analysis, classified or
expertised. The sampling shall be carried out as follows:
c1. For cases of analysis, classification or
expertise only for determination of payable tax amounts, if the goods owners
pledge to abide by decisions of the customs offices, after the sampling as
prescribed, the Customs Sub-Department leaders shall decide on the release of
goods without waiting for the expertise results. This commitment must be signed
by goods owners with their full names in Block No.31 of the import declaration
form HQ/2002-NK or Block No.22 of the export declaration form HQ/2002-XK, that
"Goods awaiting expertise results for determination of payable tax
amounts, pledge to abide by decisions of the customs offices." The Customs
Offices shall return to the customs declarers 01 customs declaration form
(without certification "Customs procedures completed") for use as
documents to be produced to other functional bodies on transportation routes.
The Customs Offices shall certify the customs clearance on the customs declaration
forms only when the official analysis, classification or expertise results are
available;
c.2. For cases of analysis, classification or
expertise for determining whether the goods can be imported/exported or not,
after the sampling as prescribed, the Customs Sub-Department leaders shall
decide to permit the goods owners to take back their goods for preservation if
the goods satisfy the requirements of customs supervision (concretely the
sealing). Goods must be affixed with customs seals when being transported to
the preservation places and shall be cleared of customs procedures only when
the analysis, classification or expertise results are available;
c.3. For goods items which cannot be identified
by manual inspection, but are regularly imported by enterprises in service of
their production (example, chemicals in leather, shoe, cosmetics, soap...
production) and were expertised in the previous importations and the expertise
results were accepted by the Customs Offices, no expertise shall be requested
by the Customs Offices in the subsequent importation thereof (within the time
limit of 6 following months). In order to avoid the abuse thereof, the Customs
Sub-Department leaders shall request enterprises to make a written commitment
that the import goods are the same as those previously imported and expertised,
and when deeming it necessary, they may decide on unexpected inspections and
expertise thereof;
c.4. For import goods subject to State quality
inspection: To comply with the guidance in Joint Circular No.37/2001/TTLT/BKHCNMT-TCHQ
of June 28, 2001 of the Ministry of Science, Technology and Environment and the
General Department of Customs.
d) When customs declarers disagree with actual
goods inspection results, they shall be allowed to take goods samples for expertise.
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9. The customs officers shall have to guide the
customs declarers in filling in the customs procedures and relevant contents
strictly according to regulations.
10. The implementation of customs procedures for
export/import goods prescribed in this Regulation must be closely associated to
the operations of customs control, supervision and post-customs clearance
inspection.
11. This process must be associated with the
application of information technology. The Customs Sub-Departments which apply
informatics to carrying out the customs procedures must use the
multi-functional information technology system of the General Department of
Customs.
II. REGULATION ON DOSSIERS
FOR CUSTOMS PROCEDURE FILL-IN
When carrying out the customs procedures for
export/import goods lots, the customs declarers must submit the customs
dossiers at the Customs Sub-Department offices and bear responsibility before
law for the legality and validity of the customs dossiers as well as the
accuracy of the declared contents in the customs declaration forms.
1. Customs dossiers for export goods:
a) Documents to be submitted:
- The export goods customs declaration form: 02
originals;
- The goods trading contract or papers of
equivalent value: 01 duplicate;
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b) Documents to be additionally submitted for
the following cases:
- The detailed list of goods (for unidentical
packaged goods): 02 originals;
- The export permit of a competent State body
(for goods items on the list of goods banned from export or subject to
conditional export): 01 original (for single exportation);
If this permit is used for multiple
exportations, the duplicates thereof shall be submitted while the original
shall be produced. The Customs Sub-Department carrying out the procedures for
the first time shall grant gradual subtraction monitoring cards, affix
operational stamp No.02 (issued together with Decision No.1200/2001/QD-TCHQ of
November 23, 2001) on the original permits and inscribe: "Gradual
subtraction card granted on day, month, year." The originals shall be
returned to the goods owners and the duplicates shall be kept by the Customs
Office.
- Entrusted export contract (if undertaking the
entrusted export): 01 duplicate.
c) Document to be produced:
- The certificate of registration of
export/import business code: 01 copy (original or duplicate).
2. Customs dossiers for import goods:
a) Documents to be submitted:
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- The goods trading contract or papers of
equivalent value: 01 duplicate;
- The commercial bill: 01 original;
- The bill of lading: 01 duplicate from the
original or the surrendered or the originals of the bills of lading with
"copy" inscription.
b) Documents to be additionally submitted for
the following cases:
- The detailed list of goods (for unidentical
packed goods): 01 original and 01 duplicate.
- The import goods value declaration form (for
cases of stipulating that goods are subject to value declaration): 2 originals;
- The import permit of the competent State body
(for goods on the list of goods banned from import or subject to conditional
import): 01 original (for single importation);
In cases where this permit is used for multiple
importation, the photocopies thereof shall be submitted and the original shall
be produced. The Customs Sub-Departments carrying out the first-time procedures
shall grant gradual subtraction monitoring cards, affixing operational stamp
No.02 (issued together with Decision No.1200/2001/QD-TCHQ of November 23, 2001)
on the original of the permit and inscribe: "The gradual subtraction card
was issued on day, month, year." The originals shall be returned to the
goods owners and the duplicates shall be kept at the Customs Office.
- The certificate of origin (C/O) (for cases
requiring the submission as prescribed): 01 original;
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- The written registration for goods quality
inspection or inspection exemption notice issued by the State quality
inspection agency (for import goods on the list of those subject to State
quality inspection): 01 original;
- The written quarantine registrations issued by
quarantine agencies (for import goods subject to quarantine): 01 original.
- When carrying out procedures for goods
imported through seaports, the customs declarers must additionally submit the
delivery order (D/O). Where the goods lots are cleared of customs procedures by
the outside-border gate Customs Sub-Departments, the customs declarers may
submit D/O to the Customs Sub-Departments which carry out the customs
procedures or the seaport border-gate Customs Sub-Departments.
c) Documents to be produced:
- The business registration certificate: 01 copy
(original or duplicate);
- The certificate of import/export business code
registration: 01 copy (duplicate or original).
3. Other regulations on documents in the customs
dossiers:
a) The regulations on documents which can be
submitted late, supplemented, replaced, amended, dossiers awaiting expertise
results shall comply with the provisions at Point 2, Article 7 of the
Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the
implementation of a number of articles of the Customs Law regarding the customs
procedures and the regime of customs inspection and supervision;
b) Documents in the customs dossiers, if being
duplicates as prescribed, the enterprise directors or deputy-directors or the
persons authorized by the enterprise directors shall certify as true copy of
the originals, sign their names and affix stamps on the vouchers and take
responsibility before law for the legality of those vouchers.
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Step 1: Receiving and registering the customs
declaration forms and deciding on forms of actual goods inspection
1. The tasks of customs officers receiving and
registering the customs declaration forms:
The reception and registration of customs
declaration forms for 01 goods lot shall be performed by 01 customs officer who
has the responsibility to fully perform the following tasks:
a) Inspecting the completeness and adequacy of
the customs dossiers as prescribed. In case of refusing to accept the customs
dossiers, to report to his/her direct leader thereon, then notify the customs
declarers of the reasons therefor;
b) Inspecting the declaration according to the
required contents on the customs declaration forms, documents in the customs
dossiers, the compatibility of the customs declaration contents with the
documents of the customs dossiers;
c) Comparing the export goods management
policies with the export goods lots;
d) Entering data in the customs declaration forms
into computers and registering the customs declaration;
e) Transferring the customs dossiers to the
Sub-Department leaderships;
f) Making records on violations (if any) and:
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- Finalizing dossiers so that the Sub-Department
leaderships report to the superiors for handling of cases falling beyond the
competence of the Sub-Department heads.
g) Issuing tax notices according to tax amounts
calculated and declared by the customs declarers themselves for the following
cases:
- Goods exempt from actual inspection;
- Goods subject to border-gate transfer.
2. Tasks of the Sub-Department leaders in charge
of the process of export goods procedures:
a) To decide on forms and percentages of actual
goods inspection;
b) To sanction administrative violations for
cases of violation falling under the sanctioning competence of the
Sub-Department heads; or to make certification in the dossiers of sanctioning administrative
violations for reporting to the superiors for cases of violation falling beyond
the sanctioning competence of the Sub-Department heads (if any);
c) To sign for certification of the completion
of customs procedures and customs clearance for cases prescribed at Point
6.(b), Part I; or:
Transfer the dossiers to the sections which
perform the tasks of actual goods inspection, tax calculation (for cases of
export goods subject to tax and actual inspection);
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Step 2: Actual goods inspection, tax calculation
examination.
This step shall be performed by a team leader.
The actual goods inspection and tax calculation examination shall be performed
simultaneously by two customs officers (regardless that each person performs
each task). The officers performing the tasks at this Step 2 must fully perform
the following jobs and take responsibility therefor:
a) For goods lots subject to inspection: To
conduct the actual goods inspection according to the current regulations and
decisions of the Sub-Department leaders on inspection forms and percentages; to
certify the actual goods inspection results in the customs declaration forms.
b) For goods subject to tax: To examine the
self-calculation of tax by customs declarers; compare the contents of tax
self-declaration, self-calculation by customs declarers with the actual goods
inspection results (if any) and the tax as well as price policies; to decide on
adjustment of payable tax amounts (if any); to issue tax notices or tax
collection receipts. The tax notification shall be effected as follows:
- Goods for which the actual inspection results
are available (tax notified according to actual goods inspection results);
- Goods awaiting the analyzing, classifying or
expertising results for use as basis for tax calculation (tax notified on the
basis of the tax amounts calculated and declared by customs declarers
themselves.
- Goods not yet cleared from customs procedures
in the day (tax notified on the basis of the tax amounts calculated and
declared by customs declarers themselves).
c) To transfer the customs dossiers to the team
leaders directly administering the actual goods inspection and tax calculation
examination for signing to certify that the goods lots have gone through the
customs procedures;
d) For goods lots subject to violation
recording,
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- To complete the dossiers so that the
Sub-Department leaderships report to the superiors for handling of cases which
fall beyond the competence of the Sub-Department heads.
e) To enter data on actual goods inspection
results and tax calculation into computers;
f) To affix the operational stamp "Customs
procedures completed" on export goods declarations and return them to the
goods owners;
g) To transfer dossiers to tax calculating teams
and re-examine the customs dossiers.
IV. PROCESS OF CUSTOMS
PROCEDURES FOR GOODS IMPORTED UNDER SALE/PURCHASE CONTRACTS
Step 1: Receiving, registering the customs
declaration forms and deciding on forms of actual goods inspection
1. Tasks of customs officers who receive and
register the customs declaration forms:
The reception and registration of the customs
declaration form for 01 goods lot shall be performed by 01 customs officer who
shall have to fully perform the following jobs:
a) Checking the list of enterprises forced to
carry out the customs procedures;
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2. Tasks of the Sub-Department leaders in charge
of the import procedure process:
a) To decide on forms and percentages of actual
goods inspection;
b) To sanction administrative violations for
cases of violation falling within the sanctioning competence of the
Sub-Department heads; or to make certification in the dossiers of sanctioning
administrative violations for report to the superiors, for cases of violation
falling beyond the sanctioning competence of the Sub-Department heads (if any);
c) To settle problems which go beyond the
competence of the subordinate customs officers;
d) To sign for certification of the completion
of customs procedures and customs clearance for cases prescribed at Point
6.(b),Part I; or transfer the customs dossiers to Step 2 for the goods lots
subject to actual inspection; or transfer the customs dossiers to Step 3 for
goods lots exempt from actual inspection.
Step 2: Actual goods inspection
This Step shall be managed by a team leader. The
goods inspection must be performed by at least two customs officers who shall
be responsible for the following jobs:
a) Conducting actual goods inspection under
regulations and decisions of the Sub-Department leadership;
b) Certifying the actual goods inspection
results on the customs declaration forms;
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- Proposing the handling of violation acts which
fall within the handling competence of the Sub-Department heads; or
- Completing the dossiers so that the
Sub-Department leaderships shall report to the superiors for handling of cases
falling beyond the competence of the Sub-Department heads.
d) Entering data on actual goods inspection
results into computers;
e) Transferring the dossiers to the next
operational steps as follows:
- Proceeding to Step 3 for goods lots subject to
tax, customs fees so that the customs officers check the tax calculation by
goods owners;
- Transferring to the team leaders directly
administering the actual goods inspection of non-tax goods lots for
certification of the completion of the customs procedures and customs clearance
as provided for at Point 6a, Part I and return the customs declaration forms to
the goods owners;
- Transferring to the Sub-Department leaders in
charge of the process for settlement the cases mentioned at Point 2b, c, Step
1, Part IV.
Step 3: Tax calculation examination
This Step shall be managed by a team leader. The
examination of tax calculation for a goods lot shall be performed by one
officer (except the money collection to be performed by cashiers). The customs
officers performing the task of tax calculation examination must fully perform
and take responsibility for the following jobs:
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b) Handing the tax collection receipts and fee
receipts to the cashiers;
c) Entering data into computers;
d) Transfering dossiers to the team leaders
directly administering the tax calculation examination for certification of the
completion of customs procedures and customs clearance as provided for at Point
6c, Part I and return the customs declaration forms to the goods owners;
e) To transfer the customs dossiers to teams in
charge of tax accounting and re-examining customs dossiers.
FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung