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THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 22/2014/TT-BTC
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Hanoi, February 14, 2014
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CIRCULAR
PROVIDING E-CUSTOMS PROCEDURES FOR COMMERCIAL
IMPORTS AND EXPORTS
Pursuant to June
29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11
Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to
November 29, 2005 Law No. 51/2005/QH11 on Electronic Transactions and guiding
documents;
Pursuant to June
14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty and guiding
documents;
Pursuant to
November 29, 2006 Law No. 78/2006/QH10 on Tax Administration and November 20,
2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of
the Law on Tax Administration;
Pursuant to June
14, 2005 Commercial Law No. 36/2005/QH11 and guiding documents;
Pursuant to
November 29, 2005 Investment Law No. 59/2005/QH11 and guiding documents;
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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;
At the proposal of
the General Director of Customs,
The Minister of
Finance promulgates the Circular providing e-customs procedures for commercial
imports and exports.
Chapter I
GENERAL GUIDANCE
Article 1. Scope of
regulation
1. This Circular
provides e-customs procedures for:
a/ Goods imported or
exported under goods sale and purchase contracts;
b/ Goods imported or
exported for performance of processing contracts signed with foreign traders;
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d/ Goods imported or
exported by export-processing enterprises;
dd/ Goods imported or
exported for implementation of investment projects;
e/ Goods traded by
the mode of temporary import for re-export;
f/ Goods imported or
exported on the spot;
g/ Goods already
exported but later returned;
h/ Goods already
imported but later re-exported;
i/ Goods to be
transported under customs supervision;
k/ Goods imported and
exported by enterprises which are eligible for the priority regime in the state
management of customs;
l/ Goods brought into
and out of bonded warehouses.
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Article
2. Subjects of application
1. Organizations and
individuals carrying out e-customs procedures for the import or export of
commercial goods.
2. Customs offices
and customs officers.
3. Other state
agencies coordinating in the state management of customs.
Article
3. Interpretation of terms
In this Circular, the
terms below are construed as follows:
1. “Release of goods” means a form
of
conditional customs clearance whereby
customs offices allow goods undergoing customs clearance procedures
to
be placed under customs
declarants’ right of
disposal.
2. “Goods having been brought via customs supervision areas” are imports and exports which have been brought into or out of land border gates,
international railway stations, international seaports, international river ports,
international civil airports, inland clearance depots (ICDs),
bonded warehouses, tax suspension warehouses,
container freight stations (CFSs),
customs priority
areas, export-processing zones, export-processing
enterprises, international post offices and other customs-controlled areas in
accordance with law.
Article
4. E-customs declarants
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2. Organizations
entrusted by owners of
imports
or exports.
3. Customs agents.
Article 5. Use of digital signatures in carrying out
e-customs procedures
1. A customs
declarant’s digital signature used in carrying out e- customs procedures must
satisfy the following conditions:
a/ Being the digital
signature corresponding to the digital certificate provided by a public digital
signature certification service provider or a foreign digital signature
certification service provider recognized under Decree No. 170/2013/ND-CP;
b/ The digital
signature certification service provider mentioned at Point a, Clause 1 of this
Article must be named on the list of digital signature certification service
providers certified by customs offices as compatible with the customs e-data
processing system, which is published on the Customs E- portal at
http://www.customs.gov.vn.
2. Before using their
digital signatures to carry out e-customs procedures, customs declarants shall
register such digital signatures with customs offices.
In case customs
declarants carry out e-customs procedures via customs agents or entrust the
import or export to others, the customs agents or entrusted parties shall use
their own accounts and digital signatures.
3. Customs declarants
shall register with customs offices modification or supplementation of digital
signature information if registered information is changed, digital certificate
is extended, key pairs are changed, or digital certificate is suspended.
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5. Registered digital
signatures of customs declarants may be used to carry out e-customs procedures
nationwide.
Article 6. Customs e-data processing
system
1.
Customs offices shall build, manage, operate and use the customs e- data
processing system (the system).
2. Agencies,
organizations and individuals shall, within the scope of their competence,
provide and exchange information relating to goods import and export activities
to/with customs offices via the system in accordance with current laws.
3. Subjects entitled
to access and exchange information with the system:
a/ Customs officers;
b/ Customs
declarants;
c/ Added-value service
providers recognized by customs offices;
d/ State management
agencies engaged in the licensing and specialized management of import and
export activities;
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e/ Warehousing
service providers;
g/ Other individuals
and organizations as decided by the General Department of Customs.
4. Levels of access
to the system:
The subjects defined
in Clause 3 of this Article may access the system in accordance with
regulations of customs offices.
Access to the system
must ensure confidentiality of state secrets and information of subjects
carrying out customs procedures in accordance with law.
5. When carrying out
e-customs procedures, a customs declarant must meet the following conditions:
a/ Having registered
for connection to the system so as to be granted an account and provided with
connection information. Customs declarants shall promptly notify customs
offices of change, modification or invalidation of registered information. The
registration of information as well as modification, supplementation or
invalidation of registered information must comply with the guidance in
Appendix I to this Circular;
b/ Having sufficient
technical infrastructure for use in e-transactions so as to ensure conditions
for the declaration, transmission, receipt and preservation of information when
accessing to, and exchanging information with, the system; using e-customs
declaration software provided by customs offices (if any) or e-customs
declaration software certified by customs offices as compatible with the system
and conformable with professional requirements of customs offices;
c/ Having been
trained at a training institution prescribed in Article 6 of the Ministry of
Finance’s Circular No. 80/2011/TT-BTC of June 9, 2011, guiding the Government’s
Decree No. 14/2011/ND-CP of February 16, 2011, providing conditions for
registration and operation of customs agents, and being capable of using the
e-customs declaration system;
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Article 7. Time limit for
e-customs declaration
1.
For an export consignment, customs declaration shall be made after goods are
fully gathered at the place notified by the customs declarant and not later
than 8 hours before the vehicle carrying such goods exits the country.
2. For an import
consignment, customs declaration shall be made before goods arrive at the
border gate or within 30 days after goods arrive at the border gate.
The date of arrival
at the border gate is the date indicated in the stamp affixed by the customs
office to the declaration (or manifest) of imports at the port of cargo
loading, which is included in the dossier of the vehicle on entry, for goods
transported by sea, air or railway, or the date indicated in the declaration of
the vehicle passing border gates or vehicle-monitoring book, for goods
transported by riverway or road. In case customs declaration for the carrying
vehicle is made electronically, the date of goods’ arrival at the border gate
must comply with regulations on e-customs procedures for vehicles on entry.
Chapter II
CUSTOMS PROCEDURES FOR GOODS IMPORTED OR EXPORTED
UNDER SALE AND PURCHASE CONTRACTS
Article 8. E-customs
dossiers
1.
A customs dossier comprises:
a/
A custom declaration (in electronic form).
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b/ Documents enclosed
with the declaration (in electronic or paper form): To comply with Article 22
of the Customs Law.
2. For cases subject
to documentary inspection or documentary and physical inspection, the dossiers
to be submitted to customs offices are prescribed in Article 12 of the Ministry
of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013, guiding
customs procedures; customs inspection and supervision; import duty and export
duty and tax administration for imports and exports (Circular No.
128/2013/TT-BTC). Particularly, the customs declaration may be submitted in
electronic form.
Article 9. Pre-registration
of information on imports and exports
1.
Before making customs declaration, customs declarants shall register with
customs offices information relating to the imports or exports according to the
items specified at Point 2, Appendix II to this Circular.
2.
Pre-registered information is valid and shall be preserved on the
system for 7 days at most, counting from the time of registration or the time
of final modification.
3. Customs declarants may themselves correct information pre-registered with the
system without any limit on the
number of
corrections.
Article 10. Customs declaration
1.
After making pre-registration of information on imports or exports, customs
declarants shall receive feedback from the system for making customs
declaration.
Customs declarants
shall themselves check the feedback from the system and take responsibility
before law when using such feedback to make customs declaration.
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3. Principles of
customs declaration:
a/ A customs
declaration may be used for at most 50 commodity items. In case a consignment
consists of more than 50 commodity items, the customs declarant shall use more
than one declaration.
b/ Goods imported or
exported by different modes shall be declared on different import or export
declaration forms corresponding to the different import or export modes;
c/ A customs
declaration may contain declaration for only one invoice;
d/ When making
declaration for imports and exports which are tax-free or eligible for tax
exemption or reduction, customs declarants shall declare the number of the tax
exemption list; tax exemption, reduction or tax-free codes and reducible tax
amounts;
dd/ Customs
declarants shall fill in the value declaration form and submit it to customs
offices according to Decision No. 30/2008/QD-BTC of May 21, 2008, and Circular
No. 182/2012/TT-BTC of October 25, 2012. Particularly, in case the customs
declarants determine that their goods are eligible for the application of the
transaction value method, they are not required to fill in and submit the value
declaration if they have declared the value on the import declaration and the
system has automatically calculated the dutiable value.
4. Responsibilities
of a customs declarant when receiving feedback from a customs office via the
system:
a/ In case the goods
are channeled to channel 1 (green), the customs declarant shall proceed with
goods clearance procedures prescribed in Article 17 of this Circular;
b/ In case the goods
are channeled to channel 2 (yellow), the customs declarant shall produce or
submit to the customs office all documents included in the customs dossier:
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b2/ If examination
results show that the dossier does not conform with the declaration and the
customs office requests modification or supplementation of the customs dossier,
the customs declarant shall comply with the customs office’s guidance. Past
five (5) days after the customs office issues the request and within the
validity duration of the declaration, if the customs declarant fails to modify
and supplement the dossier as requested, he/she shall be handled in accordance
with law;
b3/ In case the
customs office requests presentation of goods for physical inspection, the
customs declarant shall comply with Point c, Clause 4 of this Article;
c/ In case the goods
are channeled to channel 3 (red), the customs declarant shall produce or submit
all documents included in the customs dossier and present the goods to the
customs office for inspection:
c1/ If the customs
office, after conducting inspection, allows customs clearance, the customs
declarant shall proceed with customs clearance procedures prescribed in Article
17 of this Circular;
c2/ If physical
inspection results show that the goods do not conform with the declaration and
the customs office requests modification or supplementation of the customs
dossier, the customs declarant shall comply with Point b.2, Clause 4 of this
Article.
5. For a consignment
which requires more than one customs declaration (except cases in which more
than one customs declaration are used for a consignment consisting of more than
50 commodity items), one of these customs declarations shall be filed together
with original documents, while the rest shall be filed together with copies
bearing the phrase “The original is enclosed with customs declaration No. …,
dated…”.
Article 11. Modification of customs declarations and supplementation of customs
dossiers
1.
Except the items prescribed at Point 3, Appendix II to this Circular, a customs
declarant may modify or supplement information on an e-customs declaration in
the following cases:
a/ Correcting
information or making supplementary declaration to the customs dossier after
the system has channeled the declaration but goods have not yet enjoyed customs
clearance. In this case, fines (if any) shall be imposed under current
regulations;
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b1/ The customs
declarant himself/herself detects errors in customs declaration information and
reports them to the customs office;
b2/ The customs
declarant or taxpayer has sufficient grounds to prove, and the customs office
has sufficient grounds and conditions to examine and determine, the
truthfulness, accuracy and reasonability of the supplementary declaration;
b3/ The supplementary
declaration does not affect the application of the import and export management
policy to the consignment for which supplementary declaration is made;
c/ In case
supplementary declaration to the customs dossier is made after 60 days from the
date of customs declaration but before the customs office conducts tax
examination or inspection at the taxpayer’s head office, the director of the
Customs Branch shall consider permitting the supplementary declaration and
impose fines under regulations.
2. Procedures for
modifying the customs declaration and making supplementary declaration to the
customs dossier:
a/ Responsibilities
of the customs declarant:
a1/ In case of
modifying the customs declaration or making supplementary declaration to the
customs dossier under Point a, Clause 1 of this Article, the customs declarant
shall declare the modified and supplemented contents to the system and
produce/submit the customs dossier (if any);
a2/ In case of
modifying the customs declaration or making supplementary declaration to the
customs dossier under Points b or c, Clause 1 of this Article, the customs
declarant shall create supplementary declaration information according to
standard items and format to the system, and concurrently submit an original
request for supplementary declaration (made according to form No. 01/KBS/2014
provided in Appendix III to this Circular) and related documents, and follow
the guidance of the customs office.
b/ Responsibilities
of the customs office:
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b2/ To examine the
completeness and accuracy of the modification or supplementation dossier and
notify examination results to the customs declarant via the system;
b3/ To keep documents
submitted by the customs declarant;
b4/ To notify the
results of examination of the modification or supplementation dossier within
the time limit prescribed below:
b4.1/ Eight (8)
working hours after receiving the information or dossier (if any), for the case
prescribed at Point a, Clause 1 of this Article;
b4.2/ Five (5)
working days after receiving the information or dossier (if any), for the cases
prescribed at Points b and c, Clause 1 of this Article.
3. Competent to
permit the modification of customs declarations or supplementary declaration to
customs dossiers are the directors of the Customs Branches with which customs
declarations have been registered.
Article 12. Cancellation of customs declarations
1.
Cases in which a customs declaration is cancelled:
a/ Past 15 days from the
date of customs declaration registration, imports or export are exempted from
physical inspection but have not yet arrived at the border gate of importation
or have not yet been brought into a customs supervision area;
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c/ Past 15 days from
the date of customs declaration registration, the customs declarant fails to
present imports or exports which are subject to physical inspection to customs
offices for inspection;
d/ Cases in which a
customs declaration is cancelled at the request of the customs declarant:
d1/ The e-customs
declaration has been registered but not yet cleared from customs procedures
because the system breaks down and customs procedures are now carried out
manually;
d2/ The customs
declarant has made several declarations for a single consignment of imports or
exports (information in many declarations is declared coincidentally);
d3/ Exports have been
brought into a customs supervisions area but are not actually exported, for
export declarations;
d4/ Customs
declarations which have been registered not in conformity with the mode of
import or export may be cancelled before physical inspection is conducted or
before goods are transported via a customs supervision area (except on-spot
imports or exports which are exempted from physical inspection);
d5/ The declared name
of the customs unit with which the declaration is registered is inaccurate.
2. Procedures for
cancelling a declaration:
a/ Responsibilities
of the customs declarant:
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b/ Responsibilities
of the customs office:
b1/ Within 15 days
after a declaration prescribed at Point a, b or c, Clause 1 of this Article expires,
if the customs declarant fails to submit a written request for cancellation of
the declaration, the customs office shall conduct examination and request the
customs declarant to explain in writing (when necessary) before cancelling the
declaration and notify it to the customs declarant;
b2/ To receive the
written request for cancellation of the declaration;
b3/ The customs
officer who is assigned to handle the case shall consider the reason and
conditions for cancellation of the declaration and examine information on the
to-be-cancelled declaration in the system and propose the director of the
Customs Branch to approve the cancellation before effecting the cancellation in
the system.
3. The director of
the Customs Branch with which the declaration has been registered shall decide
on the cancellation of the registered declaration according to Clause 1 of this
Article.
Article 13. Receipt, examination, registration and channeling of customs
declarations
1.
A customs declaration shall be received, examined, registered and channeled
automatically via the system.
2.
The system shall automatically examine declaration registration conditions,
including:
a/ The enterprise
does not fall into the following conditions: Being subject to the application
of the coercive measure of suspending customs procedures, being dissolved,
falling into bankruptcy, having its enterprise registration certificate
revoked, having stopped or suspended operations, or being missing;
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3. If rejecting the
customs declaration, the customs office shall, via the system, notify the
customs declarant of wrongly declared contents for re- declaration.
4. In case the
declaration is accepted, the system shall automatically number and channel the
declaration in one of the following forms:
a/ Accepting
information on the e-customs declaration and allowing exemption from
documentary and physical inspection (channel 1 - green);
b/ Requesting the
presentation or submission of documents included the customs dossier in paper
form for examination (channel 2 - yellow). The examination of paper documents
must comply with Clauses 1 and 3, Article 14 of this Circular;
c/ Requesting the
presentation or submission of documents included in the customs dossiers in
paper form and presentation of goods for inspection (channel 3 - red). The
examination must comply with Article 14 of this Circular.
Article 14. Examination of customs dossiers and physical inspection of goods in the
course of carrying out customs procedures
1.
Examination of a customs dossier
a/ Forms of
examination: Examination of information in the e-customs declaration in the
system, and examination of paper documents;
b/ Responsibilities
of customs officers:
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b2/ To reconcile the
registered list (if any);
b3/ Based on the
results of examination of paper documents included in the e-customs dossier, to
perform one of the following jobs:
b3.1/ If the
consignment is eligible for customs clearance: To comply with Point b, Clause
2, Article 17 of this Circular;
b3.2/ If the
consignment falls into the cases in which “taking back of goods for
preservation” or “release of goods” is allowed: To comply with Article 15 or 16
of this Circular;
b3.3/ If the
consignment is subject to physical inspection: To transfer the dossier to the
unit in charge of physical inspection;
b3.4/ If the
consignment involves violations which must be handled: To transfer the dossier
to the unit in charge of handling violations for processing in accordance with
law.
2. Physical
inspection of goods
a/ Forms of
inspection: Inspection conducted by customs officers manually, with
instruments, machines and technical devices or by other professional methods;
b/ Levels of
inspection: Exemption from inspection, inspection of part of the consignment,
and inspection of the whole consignment;
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d/ Responsibilities
of customs officers conducting physical inspection of goods:
d1/ To conduct
physical inspection and update inspection results to the system;
d2/ Based on the
results of physical inspection of goods, to perform one of the following jobs:
d2.1/ If the consignment
is eligible for customs clearance: To comply with Point b, Clause 2, Article 17
of this Circular;
d2.2/ If the
consignment falls into the cases in which “taking back of goods for
preservation” or “goods release” is allowed: To comply with Article 15 or 16 of
this Circular;
d2.3/ If the
consignment is subject to other procedures: To transfer the dossier to other
professional units according to regulations.
3. Contents of
examination of customs dossiers and physical inspection of goods in the course
of carrying out customs procedures must comply with Article 16 of Circular No.
128/2013/TT-BTC.
Article 15. Taking back of goods for preservation
1.
Cases in which customs declarants may take back the goods for preservation,
conditions and place for taking goods back for preservation, handling of
examination results of specialized agencies, responsibilities of customs
declarants and custom offices must comply with Article 27 of Circular No.
128/2013/TT-BTC.
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a/ The customs
declarant shall send to the Customs Branch with which the customs declaration
has been registered a written request for taking the goods back for
preservation;
b/ The director of
the Customs Branch with which the customs declaration has been registered shall
decide to permit the customs declarant to take back the goods for preservation.
The decision permitting the taking back of goods for preservation shall be
indicated in the item “Instructions of the customs office” on the import declaration.
c/ The customs
officer of the Customs Branch with which the customs declaration has been
registered, who is assigned to handle the case, shall print out the import
declaration for which the taking back of goods for preservation is permitted,
and sign and affix the certification stamp and his/her stamp on the right upper
corner of the first page of such declaration (except detailed information on
each commodity item) and hand over such declaration to the customs declarant
for carrying out other procedures (if any).
3. After examination
results from specialized management agencies are available, the release of
goods must comply with Article 17 of this Circular.
Article 16. Release of goods
1.
In case goods are permitted to be imported or exported but grounds for
determining the exact payable tax amount have not yet been sufficiently
obtained, a customs declarant may request the release of goods pending goods
assessment, analysis or classification or in case the determination of dutiable
value is delayed.
2. Procedures for
release of goods
a/ Responsibilities
of the customs declarant:
a1/ To declare
information relating to the request for release of goods in the customs
declaration sent to the customs office via the system;
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a3/ After receiving
the customs office’s notice of the result of goods valuation, assessment or
classification and determination of the payable tax amount, to make and submit
supplementary declaration to the customs office via the system and pay tax and
late-payment interests under current regulations.
b/ Responsibilities
of the customs office:
b1/ The system shall
automatically examine the conditions for, and decide on, the release of goods
and send feedback to the customs declarant. The customs officer of the Customs
Branch with which the declaration has been registered, who is assigned to
handle the case, shall print out the import declaration for which the release
of goods is permitted, and sign and affix the certification stamp and his/her
stamp on the upper right corner of the first page of such declaration (except
detailed information on each commodity item) and hand over such declaration to
the customs declarant for carrying out other procedures (if any);
b2/ Based on goods
valuation, assessment and classification results, the Customs Branch with which
the custom declarations has been registered shall determine the exact payable
tax amount and notify it in writing to the customs declarant.
Article 17. Customs clearance
1.
Cases in which goods are permitted to be cleared from customs procedures are
prescribed in Clause 1, Article 29 of Circular No. 128/2013/TT-BTC.
2.
Decision on customs clearance
a/
In case a declaration is channeled to channel 1 (green), the system shall
automatically check whether tax obligations have been fulfilled and decide on
the customs clearance. For an import consignment, the customs officer of the
Custom Branch with which the declaration has been registered or of the Customs
Branch in the locality from which the goods depart (for cases of combined
transport declaration) shall print out the import declaration for which customs
clearance has been approved, sign and affix the certification stamp and his/her
stamp on the upper right corner of the first page of such declaration (except
detailed information on each commodity item) and hand over such declaration to
the customs declarant for carrying out other procedures (if any);
b/ In case a
declaration is channeled to channel 2 (yellow) or 3 (red), if examination
results show conformity, the customs officer shall update the examination
results to the system. The system shall automatically check whether tax
obligations have been fulfilled and decide on the customs clearance. The
customs officer of the Custom Branch with which the declaration has been
registered, who is assigned to handle the case, shall print out the import
declaration for which customs clearance has been approved, sign and affix the
certification stamp and his/her stamp on the upper right corner of the first
page of the declaration (except detailed information on each commodity item)
and hand over such declaration to the customs declarant for carrying out other
procedures (if any).
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Article 18. Exchange rate used for tax calculation
1.
The exchange rate used for tax calculation is prescribed in Clause 3, Article 7
of the Government’s Decree No. 87/2010/ND-CP of August 13, 2010.
2. The General
Department of Customs shall update exchange rates used for tax calculation to
the system.
Article
19. Guarantee for payable
tax amounts
1. The forms and
contents of and conditions for guarantee, monitoring and settlement of
guarantee are prescribed in Clauses 1 and 2, Article 21 of Circular No.
128/2013/TT-BTC.
2. Procedures for
guarantee a/ For separate guarantee:
a1/ Provision of
guarantee information:
a1.1/ In case the
organization issuing the letter of guarantee has signed an agreement on tax
collection coordination with the General Department of Customs, such
organization shall send the letter of guarantee to the customs office via the
Customs E-portal;
a1.2/ The customs
declarant shall submit the original letter of guarantee (made according to form
No. 19/TBLR/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC) to
the customs office, in case the organization issuing the letter of guarantee
has not yet signed an agreement on tax collection coordination with the General
Department of Customs.
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a3/ The customs
office with which the declaration has been registered shall:
a3.1/ Examine
guarantee conditions in case the organization issuing the letter of guarantee
has not yet signed an agreement on tax collection coordination with the General
Department of Customs; update guarantee information to the General Department
of Customs’ database, in case the guarantee is accepted (by the customs office
and the system); notify in writing the customs declarant of its rejection of
the guarantee if the conditions for guarantee are not satisfied; consult in
writing the issuing organization in case of doubting the truthfulness of the
letter of guarantee;
a3.2/ Monitor and
settle the guarantee according to Point d, Clause 3, Article 21 of Circular No.
128/2013/TT-BTC.
a4/ The system shall:
a4.1/ Automatically examine
guarantee conditions in case the organization issuing the letter of guarantee
has signed an agreement on tax collection coordination with the General
Department of Customs. In case guarantee conditions are fully met, the system
shall perform the job prescribed at Point a.4.2, Clause 2 of this Article. In
case guarantee conditions are not fully met, the system shall notify the
customs declarant of the rejection of separate guarantee;
a4.2/ Automatically
examine and compare information on the letter of guarantee already updated to
the system against guarantee information on the declaration.
In case information
on the letter of guarantee matches guarantee information on the declaration and
the guarantee amount is larger than or equal to the payable tax amount, the
system shall accept the registration of the declaration and permit the release
of goods or customs clearance.
In case information
on the letter of guarantee does not match guarantee information on the
declaration and the guarantee amount is smaller than the payable tax amount,
the system shall reject the registration of the declaration and, at the same
time, notify such to the customs declarant for the latter to re - declare
guarantee information or replace the letter of guarantee with a new suitable
one or change the form of tax payment.
a4.3/ Determine the
tax payment time limit based on the duration of guarantee, which must not
exceed the time limit prescribed in Clause 3, Article 42 of the Law on Tax
Administration, which was amended and supplemented in Clause 11, Article 1 of
Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law
on Tax Administration.
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b1/ The customs
declarant shall:
b1.1/ Before carrying
out procedures for imports or exports, send to the Customs Branch with which
the declaration has been registered a written request for use of common
guarantee for the import consignment (made according to form No. 20/DBLC/2013
provided in Appendix III to Circular No. 128/2013/TT-BTC);
b1.2/ Submit the
letter of general guarantee (made according to form No. 21/DBLC/2013 provided
in Appendix III to Circular No. 128/2013/TT-BTC) to the customs office. In case
the organization issuing the letter of guarantee has signed an agreement on tax
collection coordination with the General Department of Customs, the issuing
organization shall send the letter of guarantee to the customs office via the
Customs E-portal;
b1.3/ Fully and
accurately declare information on the general guarantee on the customs declaration,
in case the guarantee is accepted by the customs office.
b2/ The customs
office with which the declaration has been registered shall examine guarantee
conditions and:
b2.1/ Update
information on the general guarantee to the General Department of Customs’
database if it accepts the letter of guarantee;
b2.2/ Notify in
writing the taxpayer of its non-acceptance of the guarantee in case guarantee
conditions are not fully met;
b2.3/ Consult in writing
the guarantor if doubting the truthfulness of the letter of guarantee.
b3/ The system shall:
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In case information
on the letter of guarantee already updated to the system matches guarantee
information on the declaration and the guarantee amount is larger than or equal
to the payable tax amount, the system shall accept the registration of the declaration
and permit the release of goods or customs clearance.
In case information
on the letter of guarantee already updated to the system does not match
guarantee information on the declaration and the guarantee amount is smaller
than the payable tax amount, the system shall reject the registration of the
declaration and notify such to the customs declarant for the latter to
re-declare guarantee information or pay tax for the declaration for which
guarantee has been used so as to restore the positive balance of the guarantee
amount or replace the letter of guarantee with a new suitable one or change the
form of tax payment.
b3.2/ Automatically
reconcile and restore the balance of the guarantee amount corresponding to the
paid tax amount.
b4/ In case the credit
institution providing the guarantee requests in writing the suspension of the
use of the common guarantee (revocation of the letter of guarantee): When
receiving the credit institution’s request, the customs office shall
immediately suspend the use of such common guarantee on the condition that
taxes, late-payment interests and fines (if any) for the declarations having
used such common guarantee have been fully paid to the state budget.
Article 20. Tax collection serving customs clearance of imports and exports
1.
Taxpayers may pay tax by cash or via bank transfer for a single customs
declaration.
2.
The place of tax payment is prescribed in Article 22 of Circular No.
128/2013/TT-BTC.
3. Procedures for tax
collection and payment:
a/ Customs declarants
shall pay tax under current regulations;
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c/ The system shall
automatically examine and compare information on tax payment on customs
declarations against information on tax payment already updated to the system:
c1/ In case the paid
amount for each type of tax is equal to or smaller than the payable tax amount:
The system shall accept the customs clearance. The overpaid tax amount (if any)
shall be refunded according to regulations;
c2/ In case the paid
amount for each type of tax is equal to or smaller than the payable tax amount:
The system shall not accept the customs clearance for the consignment in case
tax is paid immediately.
4. In case
enterprises are subject to the coercive measure of suspending the carrying out
of customs procedures but they immediately pay tax and fines to the state
budget, the coercive decision will cease to be effective on the subsequent day.
Article 21. Examination of e-licenses
1.
Scope of application:
E-licenses
which are granted by ministries or sectors which exchange e-data with the
General Department of Customs via the customs e-data processing system and the
national single-window mechanism.
2. Procedures for
examining e-licenses:
The system shall
automatically examine and compare information about licenses on customs
declarations against information on e-licenses granted by other ministries or
sectors in the system:
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b/ In case the
declared information does not match information in the system: The system shall
notify such to customs declarants for the latter to produce dossiers to customs
offices for examination.
Chapter III
CUSTOMS PROCEDURES IN OTHER CASES
Article
22. Customs procedures for
goods imported or exports for performance of processing contracts with foreign
traders
1. General provisions
a/ Management
policies and regulations, printed e-document forms and paper dossiers which
must be produced or submitted at the request of customs offices for goods
imported or exported for performance of processing contracts with foreign
traders must comply with the Ministry of Finance’s Circular No. 13/2014/TT-BTC
of January 24, 2014, guiding customs procedures for goods processed with
foreign traders (below referred to as Circular No. 13/2014/TT-BTC), and this
Circular;
b/ E-customs
procedures for goods imported or exported for performance of processing
contracts with foreign traders must comply with this Circular.
2. Procedures for
notification of processing contracts and annexes thereto
a/ Procedures for
notification of processing contracts:
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a1.1/ To create
information on processing contracts and permits (if any) according to the
prescribed items and standard formats and send them to customs offices via the
system;
a1.2/ To receive
feedback from, and follow the guidance of, customs offices in the form of
processing notification as follows:
In case processing
contracts are rejected, to correct and supplement information on such
processing contracts at the request of the customs offices.
In case processing
contracts are accepted for registration on the basis of information in the
e-customs declaration, the customs declarants shall base themselves on such
contracts to carry out import or export procedures.
In case customs
offices want to examine paper dossiers or inspect production establishments
before registration of processing contracts, customs declarants shall produce
or submit dossiers under regulations.
a2/ Responsibilities
of customs offices:
a2.1/ To receive,
examine and register processing contracts and give feedback on examination
results to customs declarants via the system. Directors of Customs Branches
shall decide on examination of dossiers and inspection of production
establishments;
a2.2/ The time limit
for receiving processing contracts must comply with Clause 2, Article 7 of
Circular No. 13/2014/TT-BTC.
b/ Notification of
processing contract annexes:
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b1.1/ After the
notification of processing contracts and before the expiration thereof, to
create information according to the information terms provided in the contract
annex form and send them to customs offices via the system;
b1.2/ To receive
feedback from customs offices;
b1.3/ To produce and
submit dossiers and documents related to the correction and supplementation of
processing contracts at the request of customs offices.
b2/ Tasks of customs
offices: To examine and compare processing contract annexes with processing
contracts. If the terms of annexes are consistent with those of processing
contracts, to register these annexes like processing contracts.
c/ Corrections and
supplements to processing contracts/annexes
c1/ Corrections and
supplements made on the basis of written agreements between traders and
principals:
c1.1/ For general
information in processing contracts/annexes: The correction and supplementation
of such information may be made after the notification of processing
contracts/annexes until the expiration thereof;
c1.2/ For information
other than general information in processing contracts/annexes: The correction
and supplementation of such information may be made in contract annexes before
import or export procedures related to such correction and supplementation are
carried out;
c1.3/ If detecting
errors in the notification of processing contracts/annexes after the above time
limit, customs declarants may correct declared contents if they have grounds
and obtain consent of directors of Customs Branches managing such contracts;
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c2/ Corrections and
supplements to correct errors of customs declarants or to serve the management
by customs offices:
c2.1/ After the notification
of processing contracts and before the expiration thereof, customs declarants
shall create and declare information according to the information items and
standard formats provided in processing contract annexes;
c2.2/ Customs
declarants shall produce documents related to corrections at the request of
customs offices;
c2.3/ Procedures for
correction and supplementation are the same as procedures for notification of
processing contract annexes prescribed at Point b of this Clause.
3. Customs procedures
for processing materials and supplies a/ Notification of headings of materials
and supplies:
a1/ Responsibilities
of customs declarants:
a1.1/ To create,
before or at the time of carrying out procedures for import of materials and
supplies, information in the list of processing materials and supplies
according to the set items and standard formats and send them to customs
offices via the system;
a1.2/ To receive
feedback from, and follow the guidance of, customs offices.
a2/ Responsibilities
of customs offices: To receive and examine the list of processing materials and
supplies and give feedback to customs declarants.
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b1/ For processing
materials and supplies supplied by principals from abroad: To comply with the
guidance on customs procedures for goods imported under purchase and sale
contracts prescribed in Chapter II of this Circular, without declaring and
checking the tax calculation. In addition, customs declarants shall fully and
accurately declare information on receipt numbers of processing contracts and
headings of processing materials and supplies on e-customs declarations;
b2/ For processing
materials and supplies supplied by principals in the form of on-spot import or
export, customs procedures must comply with Article 27 of this Circular on
on-spot imports and exports;
c/ For processing
materials and supplies supplied by processors for processing contracts:
c1/ For supplied
materials and supplies produced or purchased by processors on the domestic
market: When supplying such materials and supplies for processing contracts,
customs declarants are not required to carry out customs procedures but shall
obtain mutual agreement on names, specifications and quantities of such
materials and supplies in processing contracts/annexes, and when carrying out
procedures for export of processed products, customs declarants shall declare
self-supplied processing materials and supplies according to the information
items set for self-supplied processing materials and supplies.
For self-supplied
processing materials and supplies produced or purchased by processors on the
domestic market which are liable to export duty, customs declarants shall, when
carrying out procedures for export of processed products, declare and calculate
export duty (if any).
c2/ For materials and
supplies directly purchased by processors from abroad for processing contracts:
Import procedures are customs procedures for goods imported under purchase and
sale contracts prescribed in Chapter II of this Circular, but duty declaration
and calculation are not required.
In addition, traders
shall clearly declare information on receipt numbers of processing contracts,
headings of materials and supplies in each line in e-customs declarations.
4. Customs procedures
for machinery and equipment imported for performance of processing contracts
For machinery and
equipment hired or borrowed to directly serve the processing in the form of
temporary import for re-export, customs procedures shall be carried out at
customs offices managing processing contracts and such machinery and equipment
shall be regarded as goods imported or exported under purchase and sale
contracts prescribed in Chapter II of this Circular.
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a1/ Responsibilities
of customs declarants:
a1.1/ To elaborate
actual use norms of materials and supplies for export production;
a1.2/ To create information
on material norms according to the items and standard formats provided in the
form of norms of materials for export production and send them to customs
offices via the system; norm notification information must fully show technical
specifications of the products related to the determination of norms;
a1.3/ To receive
feedback from the system and modify norms for re- declaration in case the
system rejects information.
Customs declarants
shall base themselves on norms automatically accepted by the system for
registration based on e-customs declaration information to carry out export
procedures and may submit only printed norm tables to customs officers for
certification.
In case the customs
office requests, a customs declarant shall produce or submit a dossier which
comprises 2 originals of the processing norm table printed according to the
norm registration form, 1 copy of the specific and detailed written explanation
about the method of elaborating norms of goods headings notified to the customs
office enclosed with product samples (if any), and technical design of the
product (for example, cutting diagram for garments).
In case customs
offices conduct physical inspection of norms, in addition to the above dossier,
customs declarants shall produce accounting records at the request of customs
offices and at the same time create favorable conditions for customs offices to
inspect norms in a swift and accurate manner and comply with their decisions
related to the inspection of norms.
a2/ Responsibilities
of customs offices:
a2.1/ The system
automatically receives norms and gives feedback to customs declarants;
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a2.3/ Leaders of
Customs Branches managing processing contracts shall decide on examination of
dossiers and physical inspection of norms. In case of inspection of norms
(covering examination of dossiers and physical inspection of norms), customs
officers shall inspect norms and update inspection results on the system and
give certification on the norm tables submitted by customs declarants. The time
limit for inspection of norms is prescribed at Point b, Clause 16, Article 9 of
Circular No. 13/2014/TT-BTC.
b/ Procedures for
adjustment of norms:
b1/ Responsibilities
of customs declarants:
b1.1/ To create
information on adjustment of norms according to the provided items and standard
formats and send them to customs offices via the system;
b1.2/ To receive
feedback and produce or submit dossiers for examination, each comprising 2
originals of the table of adjusted processing norms printed according to the
form of norm registration table, 1 copy of the document proving that there
remain waste materials and faulty products, or the payment invoice or document
or technical document.
b2/ Responsibilities
of customs offices:
b2.1/ To receive
adjusted norms and give feedback to customs declarants via the system;
b2.2/ To examine the
conditions for adjustment of norms and adjusted norms, update examination
results on the system, and give certification on the printed table of adjusted
norms submitted by customs declarants.
6. Procedures for
export of processed products
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a1/ For customs
declarants:
a1.1/ Declaring fully
and accurately information on receipt numbers of processing contracts and
headings of processed products on e-customs declarations;
a1.2/ Producing
original tables of norms at the request of customs offices for export
consignments subject to physical inspection.
a2/ For customs
offices: Customs officers conducting physical inspection of goods shall compare
original tables of norms with actually exported products.
b/ Customs procedures
for exported processed products which are returned for repair or reprocessing
must comply with the guidance in Article 28 of this Circular;
c/ For processed
products for on-spot export, customs procedures must comply with regulations on
on-spot imports and exports prescribed in Article 27 of this Circular.
7. Procedures for
delivery and receipt of intermediary processed products or transfer of
materials and supplies, hired or borrowed machinery and equipment as designated
by principals to other processing contracts in the course of performance of
processing contracts
a/ Procedures for
delivery and receipt of intermediary processed products must comply with
regulations on on-spot imports and exports prescribed in Article 27 of this
Circular;
b/ Procedures for
delivery and receipt of materials, auxiliary materials, supplies and hired or
borrowed machinery and equipment in the course of performance of one processing
contract to another as designated by principals are the same as the procedures
for delivery and receipt of intermediary processed products prescribed at Point
a of this Clause, and enterprises are required to produce value-added or export
invoices.
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a/ These customs
procedures are the same as those for on-sport imports and exports prescribed in
Article 27 of this Circular;
b/ In case traders
undertake processing for foreign traders and concurrently import on the spot
processed products, they shall carry out procedures for both on-spot export and
on-spot import of processed products.
9. Procedures for
liquidation of processing contracts a/ Responsibilities of customs declarants:
a1/ To declare and
send liquidation requests according to the items and standard formats provided
in the form of liquidation request to Customs Branches managing processing
contracts via the system within the prescribed time limit (specifically
declaring plans on disposal of redundant materials and supplies; temporarily
imported machinery and equipment; waste materials, faulty products and scraps);
a2/ To declare and
send a notice enclosed with related documents to customs offices within 30 days
after the disposal of redundant materials and supplies, temporarily imported
machinery and equipment, waste materials, faulty products and scraps;
a3/ To submit paper
dossiers for liquidation of processing contracts when requested by customs
offices.
b/ Responsibilities
of customs offices:
b1/ To receive, examine
and compare information relating to liquidation requests on the system. To
decide on the level of examination of liquidation dossiers based on the customs
declarants’ observance of the customs law as follows:
b1.1/ For customs
declarants that have properly observed the customs law: If examination results
are satisfactory, to notify the acceptance of liquidation results according to
the form of processing notification to customs declarants. If examination
results are unsatisfactory or there is doubt (about import of materials and
supplies, norms, export of products or other doubts arising from comparison on
the system), to request customs declarants to submit paper liquidation dossiers
for detailed examination and feedback, clearly stating the reason for the doubt
according to the form of processing notification;
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b1.3/ To conduct
probability examination of 5% of processing contracts to assess the customs
declarants’ observance of the customs law:
After the examination
and comparison of information in liquidation requests on the system, to request
customs declarants to submit paper liquidation dossiers under regulations for
detailed examination and feedback, clearly notifying the reason to customs
declarants according to the form of processing notification.
Subject to the
probability examination is 5% of the total number of liquidated processing
contracts of customs declarants that properly observed the customs law in the
preceding year, or one contract in case 5% of the total number of contracts is
less than one.
b2/ In case there is
a suspicious sign which prompts an inspection to detect violations, to transfer
the dossier to the post-customs clearance inspection sub-department for
inspection under regulations.
c/ Procedures for
inspection of inventories must comply with Point d, Clause 4, Article 21 of
Circular No. 13/2014/TT-BTC.
Article
23. Customs procedures for goods imported as materials for export
production
1. General provisions
a/ Management
policies and regulations, printed e-document forms and paper dossiers which
must be produced or submitted at the request of customs offices for materials
and supplies for export production must comply with Circular No.
128/2013/TT-BTC and this Circular;
b/ E-customs procedures
for materials and supplies for export production must comply with this
Circular.
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a1.1/ To create,
before or at the time of carrying out procedures for import of materials and
supplies, information in the list of imported materials and supplies according
to the provided items and standard formats and send them to customs offices via
the system;
a1.2/ To receive
feedback from, and follow the guidance of, customs offices.
a2/ Responsibilities
of customs offices: To receive and examine the registered list of imported
materials and supplies and give feedback to customs declarants.
a3/ The declaration
of modified information on imported materials and supplies shall be made before
the first import declaration is filled in for such materials and supplies.
Procedures for declaration of modified information as the same as those for
registration of imported materials and supplies.
b/ Customs procedures
for import of materials and supplies:
Customs procedures
for import of materials and supplies on the registered list of imported
materials and supplies are the same as those for import of goods under purchase
and sale contracts prescribed in Chapter II of this Circular and carried out at
customs offices where the list of imported materials and supplies has been
registered.
In addition, customs
declarants shall fully and accurately declare information on headings of
materials and supplies (according to the guidance on declaration and
declaration method) on e-customs declarations.
3. Procedures for
notification, adjustment and examination of norms of materials and supplies and
registration of products for export
a/ Procedures for
notification, adjustment and examination of norms of materials and supplies are
the same as those for export processed products guided in this Circular;
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c/ In case materials
and supplies which have been imported for production of goods for domestic sale
are used for export production after an export market for such goods is found,
customs declarants shall, before exporting products, register the list of
materials and supplies and notify and adjust norms under regulations.
4. Customs procedures
for export of products
Customs procedures
for export of products as the same as those for export of goods under purchase
and sale contracts prescribed in Chapter II of this Circular.
In addition, when
carrying out customs procedures, traders shall fully and accurately declare
information on headings of export products on e- customs declarations.
5. Settlement of the
use of imported materials and supplies a/ An e-dossier for settlement:
a1/ General
information of the settlement dossier:
a2/ List of import declarations
(including also import declarations under related goods purchase and sale
contracts);
a3/ List of export
declarations (including also export declarations made for processed or
re-exported products and those registered at other customs clearance places);
a4/ Detailed
information on quantities of imported materials and supplies in settled import
declarations which are used for the following purposes (if any):
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a4.2/ List of
materials and supplies constituting export products under processing contracts;
a4.3/ List of
materials and supplies for re-export;
a4.4/ List of
materials and supplies not for export and for which enterprises wish to pay
duty to the state budget (including materials and supplies requested to be sold
domestically, destroyed or donated);
a5/ General report on
input-output-inventory of materials and supplies. b/ Receipt and examination of
e-dossiers for settlement
b1/ Responsibilities
of customs declarants:
b1.1/ To declare all
information according to the items and standard formats in e-dossiers for
settlement and send them to customs offices via the system and take
responsibility before law for the accuracy of settlement data;
b1.2/ To receive
replies on the receipt of settlement dossiers or guidance of customs offices
and correct and supplement information under the guidance of customs offices.
b2/ Responsibilities
of customs offices:
b2.1/ To receive
e-dossiers for settlement;
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In case settlement
results are not accepted, customs officers shall notify the refusal, clearly
stating the reason or propose post-customs clearance when necessary.
In case liquidation
results are accepted, customs declarants and Customs Branches shall continue to
carry out procedures for duty refund or non-collection under the guidance of
Point c, Clause 5 of this Article.
c/ Dossiers and
procedures for consideration of duty refund or non- collection must comply with
Articles 117 and 127 of Circular No. 128/2013/TT-BTC.
For customs
declaration of import of materials and supplies and export of products,
e-declarations already cleared on the system shall be used.
Particularly, the
list of declarations for export of products subject to liquidation, general
report on input-output-inventory of materials and supplies, a general report on
calculation of duty on imported materials and supplies, and list of imported
materials and supplies under purchase and sale contracts shall be made
according to forms No. 03/BCQT-SXXK/2014, No. 04/BCQT-SXXK/2014, No.
05/BCQT-SXXK/2014, and No. 06/BCQT-SXXK/2014.
d/ Imported materials
and supplies for domestic sale must comply with Clause 4, Article 39 of
Circular No. 128/2013/TT-BTC. Particularly, e- customs declaration procedures
applicable to declarations for domestic sale must comply with the guidance in
Chapter II of this Circular.
Article 24. Customs procedures for imports and exports of export processing
enterprises
1.
General principles
a/
Customs procedures for imports and exports of export processing enterprises are
applicable to export processing enterprises in export processing zones and
those outside export processing zones;
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b1/ For processed
products and export products, for which customs procedures are carried out
according to their production purposes specified in this Article and which are
managed by the mode of input-output-inventory follows:
b1.1/ Export
processing enterprises shall notify the list of materials before importing them
and the list of export products before exporting them under Clause 3 of this
Article on the system;
b1.2/ Export
processing enterprises shall declare headings of materials and products in
import declarations of materials and export declarations of products. Headings
of materials and products must be included in the lists registered with customs
offices and true to those actually managed at export processing enterprises;
b1.3/ In a reporting
period, export processing enterprises shall notify use norms of materials and
supplies (including also wastage rate) to customs offices no later than the
time of submission of input-output-inventory reports;
b1.4/ Before making
input-output-inventory reports prescribed in Clause 6 of this Article, export
processing enterprises shall declare materials in inventory at the end of the
period in processing or export production liquidation dossiers and submit
summary tables of input-output-inventory of products, made according to form
No. 07/HSBC-CX/2014 providing in Appendix III to this Circular, to their
managing customs offices: For each table, the enterprise shall submit 2
originals and the customs office shall, after appending the receipt seal,
return 1 original to the enterprise and keep the other;
b1.5/ Export
processing enterprises shall declare information in input- output-inventory
reports once a quarter on the 15th of the first month of the subsequent quarter
at the latest to their Customs Branches. Priority enterprises as recognized by
the General Department of Customs may choose to declare information in
input-output-inventory reports on an annual basis at the end of the first
quarter of the subsequent year or on a quarterly basis.
b2/ For other goods,
customs procedures shall be carried out according to each type of import or
export under regulations, and these goods shall be managed as follows:
b2.1/ For
investment-involved goods imported for construction, manufacture and
installation of equipment for creation of fixed assets for factories of export
processing enterprises: Export processing enterprises shall register the list
of imported goods like the list of goods imported free of duty specified at
Point a, Clause 2, Article 25 of this Circular (except the production or
submission of documents included in dossiers for registration of the list of
duty-free goods); export processing enterprises or contractors (in case
contractors import goods) shall make settlement reports under Point a, Clause
5, and Clause 8 of this Article;
b2.2/ For
investment-involved goods for creation of fixed assets and sale: Export
processing enterprises are not required to register the list of goods, assign
goods headings for management and make regular input - output-inventory
reports. They shall make declaration and take responsibility for their
declaration, make import declarations according to the type of import and use
imported goods for declared purposes. Particularly, export processing
enterprises outside export processing zones shall report on the total volume of
consumer goods imported and domestically purchased in a quarter under Point b,
Clause 6 of this Article;
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c/ Export processing
enterprises may choose to or not to carry out customs procedures for building
materials, stationery, foods, foodstuffs, consumer goods (including also
personal protective equipment like clothes, helmets, shoes, boots and gloves)
which are domestically purchased to serve the operation of their offices and
daily-life activities of their officials and workers;
d/ Goods circulated
internally within export processing enterprises are not subject to customs
procedures;
dd/ Customs offices
managing export processing enterprises shall only supervise goods at the gates
of these enterprises when necessary under decisions of directors of
provincial-level Customs Departments.
2. Places of customs
clearance
a/ For imports and
exports: Customs Branches managing export processing enterprises;
b/ For goods
processed by export processing enterprises for domestic enterprises or vice
versa: Domestic enterprises shall notify processing contracts and carry out
customs procedures at Customs Branches managing export processing enterprises
or at Customs Branches of localities where their production establishments are
located;
c/ For goods
processed by an export processing enterprise for another export processing
enterprise: The processing enterprise shall notify processing contracts and
carry out customs procedures at Customs Branches managing export processing
enterprises.
3. Notification,
revision and supplementation of the list of goods imported into export
processing enterprises and list of goods exported from export processing
enterprises according to their production purposes.
a/ Time of
notification, revision and supplementation:
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a2/ For exports:
Export processing enterprises shall notify, revise and supplement the list of
goods to be exported from export processing enterprises before carrying out
export procedures for products on the list.
b/ Procedures for
notification, revision and supplementation:
b1/ Export processing
enterprises shall create information to be declared on the list of goods to be
imported into export processing enterprises and the list of goods to be
exported from export processing enterprises;
b2/ Customs offices
shall receive, register and examine the lists and give feedback on information
about export processing enterprises under Clause 3, Article 23 of this
Circular.
4. Notification,
change and supplementation of actual production norms of export products
according to production purposes
a/ Time of
notification, change and supplementation of norms: Export processing
enterprises shall notify to customs offices change or supplement norms not
later than the time of making warehousing - ex-warehousing - stock reports;
b/ Procedures for
notification, change and supplementation of norms
b1/ Export processing
enterprises shall create information to be declared on actual norms of products
to be exported from export processing enterprises or information on actual
norms of materials directly constituting export products extracted from
original materials (component materials);
b2/ Customs offices
shall receive, register and examine norms and give feedback on information
about export processing enterprises under Clause 5, Article 22 of this
Circular;
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5. Customs procedures
for imports and exports of export processing enterprises
a/ Goods imported
from abroad:
a1/ For goods
imported for construction, manufacture and installation of equipment for
factories of export processing enterprises:
a1.1/ Before
importing goods, export processing enterprises shall register the list of goods
to be imported like the list of goods imported free of duty at their managing
Customs Branches under Point a, Clause 2, Article 25 of this Circular (except
the production or submission of documents included in dossiers for registration
of the list of duty-free goods and compliance with Article 101 of Circular No.
128/2013/TT-BTC);
a1.2/ Customs
procedures:
In case of direct
import of goods: Export processing enterprises shall carry out procedures
prescribed for imports under goods purchase and sale contracts, except the
declaration of duty calculation and relevant information of the list of
duty-free goods on the system.
In case contractors
directly import goods for export processing enterprises: Based on the list of
imports registered by export processing enterprises, contractors shall carry
out procedures prescribed for imports under goods purchase and sale contracts,
except the declaration of duty calculation and relevant information of the list
of duty-free goods on the system.
a2/ For other
imports: Export processing enterprises shall carry out procedures prescribed
for imports under goods purchase and sale contracts, except the declaration of
duty calculation.
b/ For goods exported
by export processing enterprises: Export processing enterprises shall carry out
procedures prescribed for exports under goods purchase and sale contracts,
except the declaration of duty calculation;
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c1/ For products
produced and sold by export processing enterprises into the domestic market:
Export processing enterprises and domestic enterprises shall carry out customs
procedures as those for on-spot imports and exports prescribed in Article 27 of
this Circular (except provisions on on- spot import and export conditions);
c2/ For waste
materials and faulty products (including also usable waste materials recovered
after the destruction of machinery and equipment or those recovered after the
disposal of wastes in export processing enterprises) allowed to be sold into the
inland market, domestic enterprises shall carry out procedures prescribed for
commercial imports.
d/ For goods sold by
domestic enterprises to export processing enterprises: Export processing
enterprises and domestic enterprises shall carry out customs procedures as
those for on-spot imports and exports prescribed in Article 27 of this Circular
(except conditions on on-spot import and export);
dd/ Processed goods:
dd1/ For goods to be
processed by domestic enterprises hired by export processing enterprises,
domestic enterprises shall carry out customs procedures prescribed for the
processing of goods for foreign traders;
dd2/ For goods to be
processed by export processing enterprises for domestic enterprises, domestic
enterprises shall carry out customs procedures prescribed for placement of
orders for overseas processing of goods.
e/ For goods
purchased and sold among export processing enterprises:
e1/ Goods purchased
and sold among export processing enterprises which are not located in the same
export processing zone must comply with the guidance on customs procedures for
on-spot imports and exports prescribed in Article 27 of this Circular (except
provisions on on-spot import and export conditions);
e2/ Goods purchased
and sold among export processing enterprises located in the same export
processing zone are not subject to customs procedures;
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g/ For goods brought
by export processing enterprises into the inland for repair, export processing
enterprises shall notify in writing names and quantities of goods, reason for
and duration of repair and are not required to register customs declarations.
Customs offices shall monitor and give certification when goods are returned to
export processing enterprises. Past the registered time limit for repair, if
goods are not returned to export processing enterprises, such goods shall be
handled under the guidance on goods subject to use purpose change;
h/ The destruction of
waste materials and faulty products must comply with law and shall be
supervised by customs offices, except the preliminary destruction at export
processing enterprises before official destruction.
6. Reports on
input-output-inventory of materials and supplies of export processing
enterprises
a/ Export processing
enterprises shall declare input-output-inventory information with their managing
Customs Branches via the system. Input- output-inventory liquidation
information includes:
a1/ Information on
liquidation requests of export processing enterprises;
a2/ Information on
lists of goods exported from export processing enterprises without opening
export declarations, including: goods purchased and sold among export
processing enterprises in the same export processing zone; goods to be
destroyed or donated; goods involved in the performance of processing contracts
with the inland; goods brought into the inland for repair but not yet returned
to export processing enterprises (according to form No. 24 in Appendix II to
this Circular);
a3/ Information in
reports on input-output-inventory of materials and supplies of export
processing enterprises.
b/ For goods imported
for consumption or purchased from the inland to serve operation of workshops or
production for which use norms per product unit are not elaborated (for
example, cloth and paper for cleaning machinery and equipment; petrol and oil
for power generators; oil for cleansing molds; pens for marking faulty
products, etc.) or for operation of the office as well as daily-life activities
of officials and workers of export processing enterprises outside export
processing zones, export processing enterprises shall:
b1/ Make general
reports on quantities of consumer goods imported and purchased from the inland,
according to form No. 08/HSBC-CX/2014 in Appendix III to this Circular;
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c/ Examination of
reports on input-output-inventory :
c1/ Customs offices
shall receive information declared by export processing enterprises on the
System and compare them with information presented on these enterprises’
reports on input - output - inventory of materials and supplies, made according
to form No. 07/HSBC-CX/2014 in Appendix III to this Circular, and general
reports on quantities of consumer goods imported and purchased from the inland
by these enterprises, made according to form No. 08/HSBC-CX/2014 in Appendix
III to this Circular, on the system for examination under regulations. Based on
the assessment of the law observance by enterprises, Customs Branches managing
export processing enterprises shall conduct probability inspection to assess
the law observance by these enterprises;
c2/ Within 30 days
after export processing enterprises declare quarterly liquidation information
or within 60 days after they declare annual liquidation information, if their managing
Customs Branches detect signs of trade fraud, they shall transfer information
to Customs Branches conducting post-customs clearance inspection for inspection
under regulations.
d/ The handling of
assets and goods of import origin upon the transformation of export processing
enterprises into ordinary enterprises and vice versa must be as follows:
d1/ In case of
transformation of export processing enterprises into enterprises without the
export processing status:
d1.1/ Liquidation of
assets and goods of import origin;
d1.2/ Identification
of assets and goods of import origin in inventory;
d1.3/ Collection of
duty under regulations;
d1.4/ Determination
of the liquidation time and identification of assets and goods of import origin
before the transformation of enterprises.
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d2.1/ Enterprises
shall report on quantities of materials and supplies in inventory; customs
offices shall inspect materials and supplies in inventory and impose duty under
regulations;
d2.2/ Before the
transformation, enterprises shall fully pay duty and fine arrears to customs
offices. Customs offices shall only apply duty and customs policies applicable
to export processing enterprises after enterprises fulfill duty and customs
obligations towards customs offices.
7. Liquidation of
machinery, equipment and vehicles for creation of fixed assets
a/ Forms of
liquidation, goods subject to liquidation, liquidation conditions, dossiers for
liquidation of duty-free imports must comply with the guidance in Circular No.
04/2007/TT-BTM;
b/ Customs Branches
managing export processing enterprises shall carry out liquidation procedures;
c/ Liquidation
procedures:
c1/ Enterprises or liquidation
boards shall clearly notify in writing the reason for liquidation; names, marks
and quantities of goods to be liquidated and in import declarations (number,
date) to be sent to Customs Branches managing export processing enterprises;
c2/ In case of
liquidation in the form of export, export processing enterprises shall make
export declarations. In case of liquidation for sale on the domestsic market,
presentation as gifts or donation of goods, domestic enterprises that wish to
purchase such goods shall make declarations according to the form of goods
transfer and pay duty under regulations;
c3/ In case of
destruction, enterprises shall comply with regulations of environmental
management agencies and be subject to customs supervision. If goods still have
commercial value after their destruction, they may be sold into the inland and
domestic enterprises shall make import declarations under goods purchase and
sale contracts and declare duty calculation under regulations.
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9. Customs
supervision of scraps of export processing enterprises transported to other
places for destruction
a/ Responsibilities
of export processing enterprises:
a1/ To notify their
managing Customs Branches of the time of handover of scraps to transporters;
a2/ To transport and
destroy scraps in accordance with the Law on Environmental Protection and
guiding documents.
b/ Responsibilities
of Customs Branches managing export processing enterprises:
After receiving
notification of export processing enterprises, Customs Branches shall:
b1/ Check licenses
for management of hazardous scraps (these licenses must remain valid and scraps
must be consistent with those allowed to be transported and disposed of stated
in licenses), scrap transportation and disposal contracts;
b2/ Check scraps
before being handed over to transporters (scraps to be handed over must not
contain usable waste materials and faulty products and other goods);
b3/ Supervise the
loading of scraps onto transporting vehicles; and supervise the transportation
of scraps out of export processing zones;
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b5/ Refuse to affix
the customs sealing on vehicles transporting wastes to other places outside
export processing zones or enterprises for disposal.
c/ Upon receiving a
hazardous waste certificate from a hazardous waste management practitioner, the
export processing enterprise (waste generator) shall copy the fourth original
and send it to its managing Customs Branch. Upon conducting detailed
examination of an input-output-inventory dossier or receiving a request, the
Customs Branch managing the export processing enterprise shall examine the
registration book of the hazardous waste generator and hazardous waste
documents kept at the export processing enterprise.
10. Goods of
foreign-invested export processing enterprises exercising the import right or
export right must comply with the Government’s Decree No. 23/2007/ND-CP of
February 12, 2007, and Decree No. 164/2013/ND-CP of November 12, 2013, and the
Ministry of Industry and Trade’s regulations.
Customs procedures
and policies on taxation and management of imports and exports are the same as
those for goods imported and exported under purchase and sale contracts. In
addition, the Ministry of Finance additionally guides the exercise of the
import right and export right of export processing enterprises as follows:
a/ Export processing
enterprises exercising the import right, export right and distribution right
shall conduct the accounting of these activities separately from production
activities; the duty declaration in the inland must comply with the Ministry of
Finance’s guidance;
b/ Customs procedures
for goods imported by export processing enterprises exercising the import
right:
b1/ When goods are
sold to domestic enterprises: Export processing enterprises and domestic
enterprises are not required to carry out customs procedures;
b2/ When goods are
sold to other export processing enterprises, customs procedures must comply
with the guidance at Point e, Clause 5 of this Article.
c/ Customs procedures
for goods of export processing enterprises exercising the export right:
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c2/ Goods purchased
from other export processing enterprises for export must comply with Point e,
Clause 5 of this Article;
c3/ Goods exported
abroad must comply with Point b, Clause 5 of this Article, and export
processing enterprises shall declare and calculate export duty (if any).
11. Customs
inspection and supervision of export processing enterprises renting warehouses for
their goods under Clause 1, Article 19 of Decree No. 108/2006/ND-CP:
a/ Export processing
enterprises may rent warehouses in industrial parks, export processing zones,
hi-tech zones or economic zones under the management of their managing Customs Branches
for storing materials, supplies and finished products to serve their own
production activities. The General Director of Customs shall consider and
decide in case export processing enterprises rent warehouses in industrial
parks, export processing zones, hi-tech zones or economic zones not under the
management of Customs Branches managing these enterprises;
b/ Before bringing
goods into warehouses, export processing enterprises shall notify their
managing Customs Branches of warehouse locations, areas, infrastructure
conditions, mechanism of management and supervision of warehoused and
ex-warehoused goods, and warehouse rent duration. Goods may be brought into
warehouses only after written consent of Customs Branches is obtained;
c/ Export processing
enterprises shall manage and monitor warehoused and ex-warehoused goods and
send an input-output-inventory report on the 15th of the first month of every
quarter to their managing Customs Branches;
d/ Every quarter,
Customs Branches managing export processing enterprises shall inspect the state
of warehoused goods or conduct irregular inspection when there is doubt that
warehoused goods are inconsistent with registered ones or domestically sold.
Article 25. Customs procedures for goods imported or exported for implementation of
investment projects
1.
Customs procedures for goods imported or exported to serve operations of
enterprises must comply with regulations applicable to different types of
import and export guided in this Circular.
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a/ For investment
projects eligible for duty exemption:
a1/ Registration of
list of duty-free imports and exports:
Regarding the
registration cases, subjects, places, dossiers and time and other relevant
provisions not prescribed at Point a of this Clause, customs offices and
declarants shall comply with Article 101 of Circular No. 128/2013/TT-BTC.
a2/ Responsibilities
of customs declarants:
a2.1/ To declare
fully information on the list of duty-free goods according to the provided
items and standard formats and send them to the system;
a2.2/ To produce or
submit documents included in the dossier for registration of duty-free list as
prescribed;
a2.3/ To receive
feedback from customs offices via the system. a3/ Responsibilities of customs
offices:
a3.1/ To receive,
examine and process dossiers under Article 101 of Circular No. 128/2013/TT-BTC;
a3.2/ To grant
general management codes and input fully information on processing results in
the system;
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a4.1/ Customs
procedures for goods imported or exported for implementation of investment projects
eligible for duty exemption must comply with the guidance on commercial imports
in Chapter II of this Circular. In addition, some additional jobs shall be
performed under the guidance in Articles 101 and 102 of Circular No.
128/2013/TT-BTC and related information of the list of duty-free goods shall be
declared in the system.
The system shall
automatically reconciliate quantities of imports or exports stated in the list
of duty-free goods.
a4.2/ Places for
customs clearance for goods imported or exported for implementation of
duty-free investment projects must comply with Article 46 of Circular No.
128/2013/TT-BTC.
a5/ The liquidation
and change of use purposes of duty-free imports and exports shall be conducted
as for goods imported and exported under purchase and sale contracts prescribed
in Chapter II of this Circular and Article 46 of Circular No. 128/2013/TT-BTC;
a6/ Settlement of the
list of duty-free imports and exports:
a6.1/ The settlement
of the list of duty-free imports and exports must comply with Article 103 of
Circular No. 128/2013/TT-BTC;
a6.2/ Within 30 days
after the system automatically reconciliates all quantities of imports or
exports, customs offices with which the list of duty- free goods has been
registered shall coordinate with enterprises in settling the list and delete it
from the system.
b/ For investment
projects ineligible for duty exemption:
b1/ Customs
procedures:
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b1.2/ Places of
customs clearance for goods imported or exported for implementation of
investment projects ineligible for tax exemption are prescribed in Article 46
of Circular No. 128/2013/TT-BTC.
Article 26. Customs procedures for goods temporarily imported for re- export
Customs
procedures for goods temporarily imported for re-export are the same as those
for goods imported or exported under purchase and sale contracts prescribed in
Chapter II of this Circular, Article 41 of Circular No. 128/2013/TT-BTC and
specific guidance of the Ministry of Finance.
In
addition, the following provisions must be complied with:
1. When carrying out
customs procedures for re-export of goods, customs declarants shall declare
information on the number of temporary import declarations, ordinal numbers of
commodity items on temporary import declarations corresponding to commodity
items to be re-exported for monitoring and conciliation by the system. The
system shall automatically conciliate quantities on temporary import declarations.
2. Temporarily
imported goods may be divided into many consignments for re-export. Each
re-export declaration shall be made following the corresponding temporary
import declaration.
3. In case of change
of re-export border gates declared in export declarations, customs declarants
shall send written requests to Customs Branches with which they have registered
their declarations for directors of such Customs Branches to approve the change
before making modifications or additional declarations under Article 11 of this
Circular.
4. Declaration of
goods transportation:
Customs
declarants/transporters shall declare the transportation via the system in the
following cases:
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b/ Goods are
temporarily imported through border gates and transported to permitted places
for subsequent re-export through other border gates.
Customs procedures
for transportation of goods must comply with the provisions on transportation
of goods subject to customs supervision in Article 33 of this Circular.
Article 27. Customs procedures for on-spot imports and exports
1.
Grounds for identification of on-spot imports and exports
a/
For processed products; rented or borrowed machinery and equipment; redundant
materials, auxiliary materials and supplies; waste materials and faulty
products under processing contracts: Identification grounds are prescribed in
Clause 3, Article 32 of Decree No. 187/2013/ND-CP;
b/ For goods of
foreign-invested enterprises: Identification grounds are guided by the Ministry
of Industry and Trade;
c/ For other goods:
Identification grounds are prescribed in Clause 2, Article 15 of Decree No.
154/2005/ND-CP.
2. Customs procedures
for on-spot import or export shall be carried out by the most convenient
Customs Branches chosen by enterprises according to each type of import or
export.
3. A customs dossier
comprises:
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b/ Export invoice
made by the exporting enterprise (the original to be handed to the customer): 1
copy;
c/ Other papers
prescribed for imports or exports (except bill of lading).
4. Time limit for
customs clearance
Within 15 days after
the on-spot exporting enterprise completes customs procedures and delivers
goods, the on-spot importing enterprise shall carry out customs procedures.
Past that time limit, if the latter still fails to carry out customs
procedures, the customs office shall make a minutes for sanctioning of
administrative violation in customs and continue to carry out customs
procedures.
5. Customs procedures
a/ Responsibilities
of exporting enterprises:
a1/ To deliver goods
and other papers prescribed for imports and exports (except bill of lading) to
importing enterprises;
a2/ To declare information
on export declarations combined with transportation declaration;
a3/ To produce or
submit customs dossiers when requested by the system;
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b1/ To declare information
in import declarations within the prescribed time limit, with reference to
corresponding on-spot export declarations in the note box in import
declarations;
b2/ To produce or
submit customs dossiers when requested by the system;
b3/ To carry out
import procedures as prescribed.
c/ Responsibilities
of customs offices carrying out export procedures: To receive and examine
customs dossiers and inspect goods according to channeling results of the
system;
d/ Responsibilities
of customs offices carrying out import procedures:
d1/ To receive and
examine customs dossiers and inspect goods according to channeling results of
the system;
d2/ To send written
notices of completion of on-spot import procedures (made according to form No.
29/TBXNKTC/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC) to
tax agencies directly managing on-spot importing enterprises for monitoring,
and to on-spot importing enterprises (one copy each).
6. In case the
on-spot exporting and on-spot importing enterprises carry out procedures at the
same Customs Branch, this Customs Branch shall carry out customs procedures for
both export and import.
Article 28. Customs procedures for exported goods which are returned or imported
goods which must be re-exported
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Article 29. Goods imported or exported by enterprises eligible for priority in the
state management of customs
1.
Enterprises eligible for priority in the state management of customs (below
referred to as priority enterprises) may carry out e-customs procedures 24
hours a day and 7 days a week and be considered for priority in customs
declaration, reporting and liquidation (if any).
2. When carrying out
e-customs procedures, priority enterprises are exempted from detailed
examination of e-customs dossiers and physical inspection of goods (except
cases in which there are clear signs of violation).
3. The General
Department of Customs shall specifically guide the priority contents mentioned
in Clause 1 of this Article.
Article 30. Customs procedures for goods brought into or
out of bonded warehouses
1.
Policies and regulations on management of goods brought into or out of bonded
warehouses uniformly must comply with Articles 23, 24 and 25 of Decree No.
154/2005/ND-CP.
2.
For cases of goods brought into or out of bonded warehouses, dossiers which
must be produced or submitted at the request of customs offices must comply
with Article 59 of Circular No. 128/2013/TT-BTC.
3. Customs procedures
for goods brought into or out of bonded warehouses are the same as those for
goods imported or exported under purchase and sale contracts prescribed in
Chapter II of this Circular.
Chapter IV
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Article 31. Customs supervision
1.
Principles of supervision
The
customs supervision of imports and exports going through e- customs procedures
must comply with Article 26 of the Customs Law and Articles 13 and 14 of Decree
No. 154/2005/ND-CP.
2. Customs
supervision of imports and exports brought into or out of customs supervision
areas is prescribed as follows:
a/ Reponsibilities of
customs declarants
For imports and
exports brought into or out of customs supervision areas, the customs declarant
shall:
a.1/ Produce a printed
import and export declaration certified by the customs office or notice of
approval of the transport declaration prescribed in Appendix III to this
Circular. For imports, produce to the customs office the slip of container
delivery and receipt/slip of goods delivery and receipt or ex - warehousing
bill of the warehousing service provider;
Particularly for
exports which are channelled to channel 1 (green), produce a printed export
declaration (except detailed information of each commodity item) without the
customs office’s certification so as to bring goods into customs supervision
areas.
a.2/ Produce imports
or exports or transported goods subject to customs supervision.
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b.1/ To supervise
imports, exports or transported goods subject to customs supervision under
regulations. When detecting an import or export consignment or transported
goods subject to customs supervision showing signs of violation of the customs
law, the director of the Customs Branch managing customs supervision areas
shall decide on physical inspection of goods;
b.2/ During the
supervision of imports or exports or customs supervision-liable transported
goods that are brought into or out of the customs supervision area, the Customs
Branch shall:
b.2.1/ Examine the
validity of the customs declaration in the system;
b.2.2/ Examine and
compare the printed import and export declaration or the notice of approval of
the transport with information on the system;
b.2.3/ Examine and
compare identification numbers of cargo containers and conditions of shipping
firm and customs seals (if any);
b.3/ Handling of
examination results
If examination
results are satisfactory, the supervising customs officer shall update information
in the system
In case examination
results are unsatisfactory, on a case-by-case basis, the Customs Branch shall
guide the customs declarants to make correction and supplementation, or handle
them under regulations.
In case the customs
declaration is no longer valid for carrying out customs procedures and must be
cancelled under the guidance in Article 12 of this Circular, the customs
declarant shall carry out cancellation procedures under regulations.
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c/ For goods
temporarily imported for re-export; and imports and exports to be transported
under customs supervision, in addition to the documents specified at Point a1,
Clause 2 of this Article, the customs office shall conduct customs supervision
under regulations on each corresponding type under the guidance of this
Circular.
3. Suspension of the
transportation of imports or exports via customs supervision areas:
a/ Cases of transport
suspension:
a.1/ Customs
supervisors detect goods consignments showing signs of violation of the customs
law;
a.2/ At the request
of functional forces.
b/ The director of
the Customs Branch shall issue a decision on or request the suspension of the
transportation of imports or exports or other goods subject to customs
supervision through customs supervision areas, and bear responsibility for
his/her decision or request.
Article
32. Bases for certification
of actual exportation of goods
1. For goods exported
through border gates by sea, air, railway or inland waterway, bases for
certification of actual exportation are export declarations that have enjoyed customs
clearance and been certified in the system by border-gate Customs Branches that
“goods have gone through the supervision area”, bills of lading or transport
documents certifying that goods have been loaded on ships, aircraft or vehicles
on exit.
2. For goods exported
through border gates by road or riverway, transshipment ports, transshipment
areas, goods supplied for seagoing ships or aircraft on exit, or exports which
are transported together with passengers on exit by air (without bill of lading);
exports consigned to bonded warehouses; exports sold from the inland into
non-tariff zones, bases for certification of actual exportation are export
declarations that have enjoyed customs clearance and been certified in the
system by border-gate Customs Branches that “goods have gone through the
supervision area”.
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4. For goods sold by
export-processing enterprises to domestic enterprises and goods sold by
domestic enterprises to export-processing enterprise and on-spot exports, bases
for certification of actual exportation are import or export declarations that
have enjoyed customs clearance in the system.
The directors of
Customs Branches shall assign customs officers supervising border gates, bonded
warehouses or CFSs to give certification. In case certification is made on
customs declarations, manifests of goods in border-gate transfer from bonded
warehouses or from CFSs to border gates of exportation, customs officers shall
sign and affixed their stamps for certification.
Article 33. Customs procedures for goods to be
transported under customs supervision
1.
Cases of application:
a/ Imports and
exports permitted for border-gate transfer prescribed in Article 18 of Decree
No. 154/2005/ND-CP;
b/ Goods transported
from border gates to bonded warehouses/CFSs/tax suspension warehouses/non-tariff
zones and vice versa;
c/ Goods transported
among non-tariff zones;
d/ Goods transported
from one customs clearance place to another.
dd/ On-spot imports
and exports.
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a/ Goods to be
transported under customs supervision shall be declared in goods transport
declarations (independent transport declarations) or export declarations or
import declarations in case of combined declaration of goods import or export
and customs supervision-liable transport (combined transport declaration)
according to the items provided in Appendix II to this Circular.
The General
Department of Customs shall guide specific cases of independent transport
declaration or combined transport declaration.
b/ Goods subject to customs
supervision during transportation must be customs sealed, except the following
cases:
b.1/ Imports or
exports that have been declared on combined transportation declarations and
exempted from physical inspection;
b.2/ Goods that
cannot be customs sealed specified at Point c, Clause 9, Article 61 of Circular
No. 128/2013/TT-BTC.
3. Customs clearance
places
a/ In case of
independent transport declaration, customs clearance places Customs Branches
managing the areas where goods to be transported are stored;
b/ In case of
combined transport declaration, customs clerarnce places comply with
regulations on each corresponding type.
4. Customs dossiers
(for production or submission):
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a.1/ The commercial
invoice: 1 copy;
a.2/ The bill of
lading, except for goods transported via land border gates, goods transported
from non-tariff zones: 1 copy;
a.3/ The permit for
transport under customs supervision (if any);
a.4/ Other papers as
prescribed by law.
b/ For case of
combined transport declaration: Documents prescribed for each corresponding
type.
5. Responsibilities
of customs declarants
a/ To fill in the
goods transport declaration; to receive feedback from the system, and:
a.1/ In case the
declaration is channeled to channel 1 (green) and approved for transport, print
out the notice of transport approval and produce it to the customs office of
the locality of goods’ departure.
a.2/ In case the
declaration is channeled to channel 2 (yellow), produce the dossier prescribed
in Clause 4 of this Article to the customs office of the locality of goods’
departure, for inspection.
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If, due to a force
majeure event, they are unable to preserve goods in the original state with
customs seals, customs declarant shall promptly notify such to the nearest
Customs Branch for making written records of the current state of goods.
Customs declarants shall continue transporting goods and currently notify such
to the customs office of the locality of goods’ arrival, for handling under
regulations.
c/ To modify and make
additional declaration to transport declarations under customs offices’
notices.
6. Responsibilities
of warehousing service providers
If permitted by
customs offices, warehousing service providers shall update departure time for
exports or certify arrival of goods for imports in the system.
7. Responsibilities
of customs offices of localities of goods’ departure:
a/ For cases of
independent transport declaration:
a.1/ To examine the
dossiers if the system requires the dossiers to be examined and guide customs
declarants to modify and add information to goods transport declarations (if
any);
a.2/ To seal up goods
under regulations (if any), record specifically in the system;
a.3/ To approve goods
transport declarations;
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a.5/ To monitor
information on transported consignments subject to customs supervision.
b/ For cases of
combined transport declaration:
b.1/ For imports:
b.1.1/ In case goods
are exempted from physical inspection: To update departure information of
import consignments to the system;
b.1.2/ In case goods
are subject to physical inspection: To make written records of the state of
goods and seal up goods under regulations (if any) for handing over to the
Customs Branch of the locality of goods’ arrival, for further carrying out
procedures; to update departure information about import consignments in the
system.
b.2/ For exports: To
comply with regulations on each corresponding type, and concurrently:
b.2.1/ To monitor
information about consignments to be transported under customs supervision;
b.2.2/ To seal up
goods under regulations (if any) and assign the custom declarant to hand over
such goods to the Customs Branch managing the place of goods’ arrival, for
further carrying out procedures under regulations.
8. Responsibilities
of customs offices of localities of goods’ arrival:
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a.1/ To examine and compare
conditions of customs seals (if any);
a.2/ To update
information on goods’ arrival in the system. b/ For cases of combined transport
declaration:
b.1/ For exports: To
update information on arrival of export consignments in the system;
b.2/ For imports:
b.2.1/ In case goods
are exempted from physical inspection: To update information on arrival of
import consignments in the system;
b.2.2/ In case goods
are subject to physical inspection: To receive dossiers and goods for further
carrying out procedures under regulations; to update information on arrival of
import consignments in the system.
9. Modification,
additional declaration, cancellation of transport declarations
a/ For cases of
independent transport declaration:
a.1/ The
modification, additional declaration or cancellation of goods transport
declarations may be made before information on transported goods on arrival is
updated in the system.
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a.2/ Customs
declarants shall modify, make additional declarations and cancel information on
transport declarations detected by themselves or according to the notices of transport
declaration guidance sent by customs offices via the system.
a.3/ The directors of
Customs Branches of localities of goods’ departure and arrival shall decide to
accept the modification and additional declaration of transport declarations.
b/ For cases of
combined transport declaration: The modification, additional declaration or
cancellation of combined transport declarations must comply with regulations on
import and export declarations.
Chapter V
ORGANIZATION OF IMPLEMENTATION
Article
34. Effect
1. This Circular
takes effect on April 1, 2014.
2. In the course of
implementation, if the relevant documents referred to in this Circular are
amended, supplemented or replaced, the new documents must be complied with from
their effective dates.
Article 35. Responsibility for implementation
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2. Any problems
arising in the course of implementation of this Circular should be specifically
reported to the Ministry of Finance (the General Department of Customs) for
consideration and settlement guidance.
FOR THE MINISTER
OF FINANCE
VICE MINISTER
Do Hoang Anh Tuan
APPENDIX I
REGISTRATION FOR CONNECTION TO THE SYSTEM FOR
CUSTOMS DECLARANTS
(To the Ministry of Finance’s Circular No.
22/2014/TT-BTC of February 14, 2014)
I. Procedures
for registration for
connection to the
system
1. Organizations and individuals
wishing to register for connection to the system (below referred to as “users”)
shall login to the Customs E-portal (at https://www.customs.gov.vn) to register
detailed information in the items specified in appendix 1A: “Information
registration items for organizations with tax codes) or appendix 1B:
“Information registration items for individuals with tax codes) or appendix 1C:
“Information registration items for users without tax codes”.
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a/ In case of
inadequate and inappropriate information, the customs office shall send its
request to users for modification and additional information;
b/ In case of
adequate and appropriate information, the customs office shall send users
information on their accounts and information for connection to the system;
c/ In case of
refusing users’ registration information, the customs office shall clearly
state the reason.
3. After receiving
feedback from the customs office:
a/ In case the
customs office requests modification and additional information, the user shall
modify and supplement information as requested and send modified information to
the customs office;
b/ In case the customs
office accepts registered information, the user shall login to the customs
portal to search for successful registration results and change login
passwords.
II. Procedures
for modification and
supplementation of
registration information in
the system
1. When modifying and
supplementing registered information, the user shall login to the Customs
E-portal, perform the function to request modification of registered
information and send the request to the customs office.
2. The customs office
shall check the user’s modified and supplemented contents and send feedback
according to cases specified at Point 2, Section I of this Appendix.
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1. In case of
cancellation of registered information in the system, the user shall login to
the Customs E-portal, perform the function to request cancellation of
registered information and send the request to the customs office.
2. The customs office
shall check the user’s request for the cancellation of information and send
examination results to the user via the Customs E- portal.
* Other appendices
are not translated.