To: Customs
Departments of provinces and cities.
By inspecting the E-customs V5 system, multiple
on-spot export declarations that exceed 15 days from the date on which customs
clearance is granted to export goods without on-spot import declarations as per
the law. The cause is analyzed to stem from inadequate declaration of on-spot
import and export declaration forms or untimely execution of Customs
Sub-departments where import and export procedures are performed as per the
law. Thus, pursuant to Article 86 of Circular No. 38/2015/TT-BTC with
amendments thereto under Clause 58 Article 1 of Circular No. 39/2018/TT-BTC
dated April 20, 2018, General Department of Customs hereby request Directors of
Customs Departments of provinces and cities to direct affiliated Customs
Sub-department to:
1. Request customs officials who
examine documents to fully comply with guidelines under Point a2 Clause 2
Article 7 Decision No. 1966/QĐ-TCHQ dated July 10, 2015 on declaration criteria
that affect management affairs of customs authorities and request affiliated
Customs Sub-departments to stringently comply with Point c2, Point d2, and
Point d3 Clause 5 Article 86 Circular No. 38/2015/TT-BTC with amendments
thereto under Clause 58 Article 1 Circular No. 39/2018/TT-BTC dated April 20,
2018 of Ministry of Finance. Enhance publicizing and educating on law to
instruct customs declarants to perform on-spot import and export procedures as
specified under Article 86 Circular No. 38/2015/TT-BTC, Clause 58 Article 1
Circular No. 39/2018/TT-BTC, information criteria according to Form No. 1 and
Form No. 2 under Annex I of Circular No. 39/2018/TT-BTC and in case of domestic
enterprises buying, selling and trading goods with export processing
enterprises and being able to choose whether or not to adopt customs procedures
as specified under Clause 1 Article 74 Circular No. 38/2015/TT-BTC with
amendments thereto under Clause 50 Article 1 Circular No. 39/2018/TT-BTC dated
April 20, 2018 of Ministry of Finance, export processing enterprises and
domestic enterprises shall agree on performing customs procedures or not
performing customs procedures.
2. Regarding on-spot export
declaration forms that lack corresponding on-spot import declaration forms on
the system, inspect, list, classify and proceed as follows:
a) Customs Sub-departments where on-spot import
procedures are adopted shall cooperate with Customs Sub-departments where
on-spot export procedures are adopted and customs declarants in inspecting to
determine on-spot export declaration forms that already have their
corresponding on-spot import declaration forms which cannot be identified by
the system due to incorrect information declared by the customs declarants,
then, on the basis of the identified cause, request the customs declarants to
provide revised declaration as per the law and instruct customs declarants to
comply with regulations and law for subsequent shipments.
In case customs declarants fail to provide revised
declaration forms, establish risk management criteria, proceed to physically
examine documents and goods of subsequent shipments from the date on which
declaration revision period expires until the date on which enterprises
complete declaration revision procedures. In case an enterprise no longer adopt
customs procedures at a Customs Department of a province or city, the Customs
Department of the province or city shall list and submit to General Department
of Customs (via Risk Management Department) to establish risk management
criteria and proceed to physically examine documents and goods of subsequent
shipments on a nationwide scale.
In case of customs declarants that have dissolved,
gone bankrupt, evaded or suspended, Customs Sub-department where import
procedures are adopted shall produce list of on-spot import and export
declaration forms using Form No. 1 attached to this Official Dispatch and
report to Customs Departments of provinces and cities for submission to General
Department of Customs (Information Technology & Customs Trade Statistics
Department) for assistance via the system.
b) Customs Sub-departments where on-spot export
procedures are adopted shall cooperate with Customs Sub-departments where
on-spot import procedures are adopted and customs declarants in inspecting and
determining that multiple on-spot export declaration forms already correspond
to the same on-spot import declaration forms, then, Customs Sub-departments
where import procedures are adopted shall produce list of import declaration
forms that correspond to multiple export declaration forms using Form No. 2
attached to this Official Dispatch and report to Customs Departments of
provinces and cities for submission to General Department of Customs
(Information Technology & Customs Trade Statistics Department) for
assistance via the system.
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- In case parties cancel the trade, pursuant to
Point d.2 Clause 1 Article 22 of Circular No. 38/2015/TT-BTC with amendments
thereto under Clause 11 Article 1 Circular No. 39/2018/TT-BTC, guide importers
to adopt procedures for nullifying on-spot import declaration forms and submit
list of nullified declaration forms to domestic tax authorities that manage the
import enterprises to examine and inspect cases of tax refund and tax deduction
of enterprises.
- In case trade has been conducted and importers
have received goods without performing on-spot import procedures, Customs
Sub-departments where import procedures are expected to be adopted shall
examine, verify whether or not the goods are being stored and not used for
manufacturing or consumption without adopting on-spot import procedures and
comply with regulations and law to impose tax penalties and violation penalties.
- In case importers are examined and verified to be
non-existent, suspended, dissolved or gone bankrupt, Customs Sub-departments
where import procedures are expected to be adopted shall cooperate with Customs
Sub-departments where export procedures are adopted in making records and
transferring to relevant agencies namely Counter-smuggling Investigation
Department, police authorities or other relevant agencies to enable them to
acknowledge and deal with acts of failing to adopt customs procedures as per
the law and submitting lists of the violating enterprises using Form No. 3
attached to this Official Dispatch with their documents to General Department
of Customs (via Customs Supervision and Management Department).
d) Customs Sub-departments where on-spot export
procedures are adopted shall cooperate with Customs Sub-departments where
on-spot import procedures are adopted and customs declarants in determining
export processing enterprises that purchase goods of domestic enterprises in
case domestic enterprises have completed on-spot export declaration forms and
export processing enterprises are able to choose whether or not to adopt
customs procedures as specified under Clause 1 Article 74 of Circular No.
38/2015/TT-BTC with amendments thereto under Clause 50 Article 1 of Circular
No. 39/2018/TT-BTC, Customs Sub-departments where on-spot export procedures are
adopted shall produce list of on-spot export declaration forms using Form No. 1
attached to this Circular, report to Customs Departments of provinces and
cities and consolidate, submit to General Department of Customs (Information
Technology & Customs Trade Statistics Department) for assistance via the
system.
dd) Customs Departments of provinces and cities
shall finish the inspection mentioned above before July 1, 2019, consolidate,
produce reports using Form No. 4 attached to this Official Dispatch on a yearly
basis, submit physical copies to General Department of Customs (Information Technology
& Customs Trade Statistics Department) and submit soft copies to
phuongttl3@customs.gov.vn, the reports must be submitted before July 15, 2019.
3. After July 1, 2019, Directors
of Customs Departments of provinces and cities shall be responsible to the
Director General of General Department of Customs for affiliated Customs
Sub-departments that allow stagnation of on-spot export declaration forms that
lack corresponding on-spot import declaration forms on the system.
For your acknowledgement and implementation./.
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GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS DEPARTMENT OF ………
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Form
01
LIST OF ON-SPOT IMPORT AND EXPORT DECLARATION FORMS
REQUESTED FOR ASSISTANCE
(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019
of General Department of Customs)
I. Export declaration form
No.
Declaration No.
Customs
registration code
Code of export
type
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Declared
internal management code
Correct internal
management code
Reasons
1
300001061310
03PJ
E42
4/18/2017
Not declared
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Evaded enterprise
2
300001088940
03PJ
E52
4/18/2017
#&XKTC
#&GCPTQ
Domestic
enterprise providing toll manufacturing service for export processing enterprises
before the effective date of Official Dispatch No. 1970/TCHQ-GSQL dated May
4, 2017.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
300001087330
03PJ
B11
4/10/2017
#&XKTC
Domestic
enterprise selling goods to export processing enterprises that can choose whether
or not to complete declaration forms and the export processing enterprises
chose not to
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II. Import declaration form
No.
Declaration No.
Customs
registration code
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Date of
registration
Declared
internal management code
Correct
internal management code
Reasons
1
100001812040
03PJ
E15
4/19/2017
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#&NKTC#&
300000684230
Enterprise
providing inadequate information in on-spot export declaration form
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GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS DEPARTMENT OF ………
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Form
02
LIST OF SINGLE IMPORT DECLARATION FORMS
CORRESPONDING TO MULTIPLE EXPORT DECLARATION FORMS
(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019
of General Department of Customs)
No.
Declaration No.
Customs
registration code
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Date of
registration
Number of
corresponding on-spot export declaration forms
Number of
export declaration forms requested to be removed from on-spot import and
export declaration form monitoring function
Reasons
1
100001812040
03PJ
E42
4/18/2014
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300001075940
300001075940
300001043820
300001043820
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GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS DEPARTMENT OF ………
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LIST OF NON-EXISTENT DECLARATION FORMS OR SUSPENDED,
DISSOLVED OR BANKRUPT IMPORTING ENTERPRISES THUS UNABLE TO ADOPT ON-SPOT IMPORT
PROCEDURES
(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019
of General Department of Customs)
No.
Number of
on-spot export declaration forms
Code of
import/export type
Code of
exporting enterprise
Name of
exporting enterprise
Code of
importing enterprise
Name of
importing enterprise
Reasons
...
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GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS DEPARTMENT OF ………
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Form
04
ON-SPOT EXPORT DECLARATION FORM PROCESSING RESULTS
From (date)……………………to (date) …………………
(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019
of General Department of Customs)
No.
Customs authority
Total number of on-spot export declaration forms that
lack corresponding on-spot import declaration forms
Total number of processed declaration forms
Number of on-spot export declaration forms that lack
corresponding on-spot import declaration forms and require disposal
Number of
on-spot export declaration forms that have corresponding import declaration
forms but are incorrectly declared
Number of on-spot export declaration forms that lack
corresponding on-spot import declaration and importer has not adopted customs
procedures
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Number of declaration forms that have not been revised
by the declarant
Number of export declaration forms whose trade has
been conducted, delivery has been made but imported has not completed
declaration forms and goods have been used for manufacturing and consumption
Number of export declaration forms whose trade has
been conducted, delivery has been made but imported has not completed
declaration forms and goods have not been used for manufacturing and
consumption
Number of export declaration forms whose trade has
been conducted, delivery has been made but the importer has suspended,
dissolved or gone bankrupt
Number of on-spot export declaration forms in cases
that domestic enterprises selling to export processing enterprises which
choose not to declare
Customs
Department of ……………Province/City
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Customs
Sub-department A
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