Table of Contents
This feature is only available to Basic Members and TVPL Pro Members

THE MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION OF VIETNAM
--------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------------

No: 3748/TCHQ-GSQL
On customs procedures upon system’s breakdown

Hanoi, August 06, 2024

 

To: Customs Departments of provinces and cities.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1. For exports

a) The declarant shall prepare 02 copies of the export declaration/declaration of transport under customs supervision that has been cleared/released/approved for transport and submit them to the Supervision Department of the Customs Sub-departments that manage the border checkpoint area, port, warehouse, or site.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



b.1) The officials at the supervision department shall receive 02 copies of the customs declaration, check the status of the declaration provided by the enterprise that has been cleared/released/approved for transport; sign; write the date; stamp the official’s seal on the "Note" box; record in the logbook (including the declaration number, full name of the business representative, identity-related documents such as the citizen identity card, passport, driver license, etc.), keep 1 copy, and return 1 copy to the declarant to submit to the warehousing service provider when moving goods in to load onto the means of transport for exit.

b.2) Supervise goods loaded onto the means of transport.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



a) The declarant shall

a.1) Prepare 02 copies of the import declaration/declaration of transport under customs supervision that has been cleared/released/put in storage/approved for transport/taken to the inspection sites outside the border checkpoint and submit them to the Supervision Department of the Customs Sub-departments that manage the border checkpoint area, port, warehouse, or site.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



b) Customs Sub-departments shall manage border checkpoint areas, ports, warehouses, and sites.

b.1) The officials at the supervision department shall receive 02 copies of the customs declaration, check the status of the declaration provided by the enterprise that has been cleared/released/put into storage/approved for transport; sign, write the date, and stamp the official’s seal on the "Note" box; record in the logbook (including the declaration number, full name of the business representative, identity-related documents such as the citizen identity card, passport, driver license, etc.), keep 1 copy, and return 1 copy to the declarant to submit to the warehousing service providers to move goods out of the customs inspection sites.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



b.3)  Goods subject to customs sealing shall comply with point c of Section 2 of this Official Dispatch.

b.3)  For foods subject to customs sealing:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Seal the goods and prepare 03 copies of the handover minutes using form 10/BBBG/GSQL of Appendix II attached to Circular 39/2018/TT-BTC; keep 01 copy, give 02 copies to the declarant to hand over the goods to the Receiving Customs Sub-department.

- Track information on shipments subject to customs supervision.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Receive 02 copies of the Handover minutes submitted by the declarant. Check the condition of the seal or original condition of the goods, and compare the actual seal number with the customs seal number (if any) or the carrier seal number (if any) on the Handover minutes.

- Confirm with signature and seal on 02 handover minutes; return 1 copy to the declarant; keep 1 copy at the Receiving Customs Sub-department and report back to the Dispatching Customs Sub-department for acknowledgment and inclusion in the customs application.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



4. Customs Departments of provinces and cities shall:

a) Direct affiliated and subordinate units to intensify the inspection and review of information on shipment of exports, imports or goods transported under customs supervision that have been processed by customs authorities during system’s breakdown to promptly detect violations against customs laws and handle them accordingly.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



c) Notify warehousing service providers for cooperation and implementation.

5. Any difficulties that arise during implementation process should be reported to General Department of Customs for guidance. Contact:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Comrade Nguyen The Kim Que - Head of Department, Department of Customs Supervision and Management, phone number 0912.101.469;

- Comrade Nguyen Cong Hoang – Deputy Head of Department, Department of Customs Supervision and Management, phone number 0901.983.068.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Establish a Support Team at the Department and Sub-Department levels to guide implementation and handle arising problems; thoroughly inform officials to promptly remove difficulties and obstacles, creating favorable conditions for import and export activities.

For your information./.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Nguyen Van Tho

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Address: 17 Nguyen Gia Thieu street, Ward Vo Thi Sau, District 3, Ho Chi Minh City, Vietnam.
Phone: (+84)28 3930 3279 (06 lines)
Email: info@ThuVienPhapLuat.vn

Copyright© 2019 by THƯ VIỆN PHÁP LUẬT
Editorial Director: Mr. Bui Tuong Vu

DMCA.com Protection Status