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THE GENERAL DEPARTMENT OF CUSTOM
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
1951/QD-TCHQ
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Hanoi, December 19, 2005
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DECISION
ON
PROMULGATING OF CUSTOMS PROCEDURES FOR COMMERCIAL IMPORT, EXPORT GOODS
Pursuant to Law on Customs dated June 26, 2001 and Law on amendments to
and supplements of a number of articles of Law on Customs adopted by the
Legislature of the National Assembly, at
its 7th Section on June 14, 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government
Detailing the Implementation of a number of Articles of Law on Customs with
respect to Customs Procedures, Customs Inspection and Customs Supervision;
Pursuant to Circular No. 112/2005/TT-BTC of the Ministry of Finance Providing
Guidelines for Implementation of Decree No. 154/2005/ND-CP dated December 15,
2005 of the Government Detailing the Implementation of a number of Articles of
Law on Customs with respect to Customs Procedures, Customs Inspection and
Customs Supervision;
In consideration of recommendations of the Head of Customs Management
Supervision Division, Head of Training and Official Organization Department,
Head of Customs Information Technology and Statistics Department.
Article 1. To issue in conjunction with this decision the process
and diagram of customs procedures for commercial import and export goods.
Article 2. This decision shall take effect as from January 1,
2006. All previous provisions regarding
customs procedures of commercial import, export goods shall be abolished.
Article 3. Head of all divisions under the General Department of
Customs, Chief of Customs Department of provinces, cities shall be responsible
for the implementation of this decision.
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PROCESS
OF CUSTOMS PROCEDURES FOR COMMERCIAL IMPORT, EXPORT GOODS
The complete process of customs
procedures for a clearance of commercial import, export goods shall include 4
stages. The procedures shall, depending
on inspection method, level determined by the computer or relevant officer and
on case-by-case basis, be carried fully with 4 stages or partially by certain
stages as follows:
Stage 1: Receiving the dossier, primary inspecting, registering customs
declaration
This stage shall be responded by
one customs officer:
1. Inputting enterprise’s import
tax code for verifying its qualification for opening a declaration form on the
system (checking whether such enterprise is forced) and verify tax extension,
tax guarantee;
1.1. If the enterprise is not
permitted or not qualified tax provisions (the enterprise was not granted with
tax extension and have not paid due tax or have not been guaranteed for such
due amount), customs officer shall inform in writing to the enterprise of the
basis it was disqualified;
1.2. Where the enterprise is
entitled to open a declaration, the officer shall verify the customs dossier
(the procedures are provided in item III, Section I, Part B of Circular 112/2005/TT-BTC). Should the dossier
be valid, then the officer shall input the information of the declaration to
the system:
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b. Where the dossier is
submitted by e-instrument (disc, on-line, etc.), then the officer shall update
the information and any other relevant information (if any) into the computer
system;
2. After the input of the
information, the information shall be automatically handled (by a risk
management program) and issue an order on inspection method, level with shall be
numbered identically with the number of the customs declarations.
Inspection method, level order
shall include certain criteria in a prescribed form and of different level
(levels 1, 2, 3 shall be correlative with green, yellow, and red).
- Level (1): dossier detailed
inspection and goods physical inspection shall be exempted (green line);
- Level (2): the dossier shall
be inspected specifically, goods physical inspection shall be exempted (yellow
line);
- Level (3): dossier detailed
inspection and goods physical inspection must be carried out (red line);
Order on method, level inspection
of level 3 (red line) shall include 3 level of physical inspection (in
accordance with Circular 112/2005/TT-BTC)
as follows:
+ Level (3).a: Verifying the
complete consignment;
+ Level (3).b: Verifying 10% of
the consignment, if there is no breach, the verification shall be ended, where
there is any breach, the verification shall be continued until the extent of
such breach is determined.
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3.1. With respect to customs
sub-department where the computer has not been qualified for the automatic
lines separation, the officer that received the application shall based on
criteria for classifying the enterprises (enterprise that well obey the customs
regulations, enterprises that repeatedly breach the customs regulations),
policies on such goods, other information, etc to recommend the method and
level of inspection and mark on item 4.2 of the inspection order (printed) and
transfer the dossier together with such order to the supervisor of such customs
sub-department for his decision.
3.2. Where the computer has determined the
method and level of inspection on the order but the officer find that such
determination is inappropriately due certain inundated information, the officer
shall propose other inspection method and level by marking item 4.2 of the
inspection order, and transfer such dossier and order to the supervisor of
customs sub-department for his decision.
4. The officer who received the application
and the declaration shall leave his signature and employee number at item 6 on
the order on inspection method and level and transfer the package to the
following stage for next procedures. Particularly:
4.1. If the Order on inspection
method and level is of level (1) then the application shall be transferred together
with the order to the supervisor of the customs sub-department for his
determination of clearance of the same;
4.2. If the Order on inspection
method and level is of levels (2) or (3), then the application shall be transferred
together with the order to other officer for detailed inspection and tax
calculation of stage 2;
5. Inspection method and level Order shall be
prepared in two copies, one of those shall be kept with the customs dossier for
preservation, one shall be transferred to the applicant for implementation.
Stage 2: Detailed Inspection, Tax, Prices:
This stage shall be responded by
a customs officer whom is in charge with detailed inspection. Particularly:
1. Dossiers detailed inspection (to
be carried out in accordance with the provisions set forth in Item III.1.2, Section
I Part B, Circular 112/2005/TT-BTC);
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3. If the detailed inspection is
found appropriated, the acceptation information shall be inputted into the
computer system.
4. If there are any errors
found, necessary adjustment shall be made and updated into the computer system.
When carrying out detailed
inspection (red line), the officer found that there are certain errors, unclear
information, such errors, unclear information shall be recorded prior to a transfer
of the dossiers to the unit in charge with physical inspection (stage 3) for
its acknowledgment and inspection.
In the case of there are certain
errors found during the physical inspection (red-lined dossier transferred by
the physical inspection department), necessary adjustment shall be made and
updated into the computer system.
5. Transferring the dossiers and
order on method and level of inspection to the Supervisor of customs
sub-department for his decision:
5.1. Where the results of the
detailed inspection are in conformity with applicant’s declarations and the Supervisor
of customs sub-department agrees for clearance, the dossiers should be stamped
with a completion seal and transferred to the enterprises.
5.2. Where there are any errors
found during the physical inspection, the officer in charge shall propose the Supervisor
of customs sub-department with dealing measure for his consideration and
decision to:
- carrying out physical
inspection, and/or;
- drawing a minutes on
administrative penalty.
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Stage 3: Physical Inspection
This stage shall be responded by
a customs officer assigned for physical inspection (which may be carried out by
equipment or manually).
1. packaging and seal of the
goods;
2. physical inspection shall be
carried out in accordance with guidelines set forth in the inspection method
and level order (physical inspection shall be carried out in line with the
guidelines provided in item II.2.2, and III.3, Section I, Part B, Circular 112/2005/TT-BTC);
3. Recording physical inspection
results on the customs declaration;
4. Inputting physical inspection
results into computer system.
5. Transferring the dossier to
the Supervisor of customs sub-department for his decision.
5.1. Where physical inspection
results are corresponding with the declarations, the consignments are agreed
for clearance (or temporarily clearance) by the Supervisor of customs
sub-department, a seal of customs procedures completion shall be stamped and a
clearance (or temporary clearance) shall be made.
5.2. Where physical inspection
results are not in conformity with the customs declarations, the dossiers shall
be transferred back to the detailed inspection unit (stage 2) for verification
and tax calculation; and/or drawing a breaching minutes and proposing a dealing
measure to the Supervisor of customs sub-department (if there are any breach);
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Stage 4: Clearance
This stage shall be responded by
the Supervisor of customs sub-department:
1. Verifying and deciding to
change the method and level of inspection stating on the order which are
determined by the computer or proposed by the officer in charge during the
process of the procedures (if there is any basis required for such adjustment).
1.1. If there is no change to
the order, which is determined by the computer, the Supervisor of customs
sub-department shall mark on item 7.2 of the order;
1.2. If there are any changes to
the order, the Supervisor of customs sub-department shall mark on item 4.3 and 7.1
of the order. The Supervisor of customs
sub-department shall clearly state the no. container/consignment on item 5 of
the order.
2. Resolving difficulties that
surpass his inferior’s authorization;
3. Deciding to clear the goods
in accordance with the inspection method and level order;
4. Executing the customs
declaration and the order on inspection method and level and making decision on
goods clearance or temporarily clearance.
Transferring the executed
dossier and the order on inspection method and level to the stamping unit for
completion of customs procedures and return the dossier to the enterprises.
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CUSTOMS
DEPARTMENT OF PROVINCE
SOCIALIST REPUBLUC OF VIETNAM
Independence – Freedom – Happiness
Sub
Department ……….
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No.
ORDER
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1. Exporter/Importer (Company’s
name and import export code)
2. Declarer:
3. Declaration No.:…………………
Date:……………………..
4. Method, level of customs
inspection:
4.1.
Computer Determination
4.2
Officer’s Proposal
4.3.
Supervisor’s Adjustment
Level
(1)
Level
(1)
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Level
(2)
Level
(2)
Level
(2)
Level
(3)
Level
(3)
Level
(3)
(a)
(a)
(a)
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(b)
(b)
(c)
(c)
(c)
5. No. of Container/Consignment
to be verified:
6. Signature and full name of
the officer:
Dossier Receipt
Detailed Inspection, Prices,
Tax
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7. Adjustment of the Supervisor
on method and level of inspection
7.1. To Adjust 7.1. Do
not Adjust
This consignment has undergo the
customs procedures and shall:
be cleared temporary clear
CLEARANCE
APPROVAL
(Signature, full name and stamp)
Guidelines:
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- Portal gate supervisor shall
take this order after his approval for the exist of import goods or entrance of
export goods.