Official Dispatch No. 2188/TCHQ-GSQL dated April 16, 2019 promotion of solutions to managing, preventing import of wastes and controlling smuggling and trade fraud upon import of wastes

• Official number: 2188/TCHQ-GSQL
• Legislation Type: Official Dispatch
• Organization: The General Department of Customs
• Signer: Mai Xuan Thanh
• Issued Date: 16/04/2019

MINISTRY OF FINANCE GENERAL DEPARTMENT OF CUSTOMS -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 2188/TCHQ-GSQL Re. promotion of solutions to managing, preventing import of wastes and controlling smuggling and trade fraud upon import of wastes	Hanoi, April 16, 2019

To: Customs Departments of cities and provinces,

Recently, the Resolution No. 09/NQ-CP dated February 3, 2019 and the Directive No. 27/CT-TTg dated September 17, 2018 on solutions to promoting the management of waste imported as production materials, promulgated by the Government and the Prime Minister, have contributed to preventing trade fraud arising from import of waste with the aim of avoiding making Vietnam become the world's dumping ground which would incur great costs involved in destruction of waste goods that fail to meet standards or waste substances, improving awareness and responsibility amongst businesses for their environmental protection and contribution to strict compliance with laws. With the aim of continuing to provide advantages for businesses meeting regulatory requirements for import of waste as production materials, and prevent fraudulence and misuse of permission to import waste into Vietnam, pursuant to the Law on Environmental Protection, the Law on Customs and other instructional instruments, the Prime Minister’s Directive No. 27/CT-TTg dated September 17, 2018 on several urgent measures to promote the management of import and use of waste as production materials, the Government's Resolution No. 09/NQ-CP dated February 3, 2019 on the Government’s regular meeting held in January of 2019, the Government Office’s Official Dispatch No. 1036/VPCP-TH dated February 1, 2019 on change in the form of state inspection over the quality of imported waste, and in order to consistently implement and comply with laws, by this document the General Department of Customs would like to provide Customs Departments of cities and provinces with instructions on the following matters:

I. Receipt, inspection and handling of waste unloaded in warehouses, storage yards and ports

1. Ports of entry:

Wastes permitted for import from abroad as production materials in the list approved by the Prime Minister shall be eligible to be imported only in ports prescribed in the Circular No. 01/2019/TT-BCT dated January 9, 2019 of the Ministry of Industry and Trade.

2. Waste imported into Vietnam from abroad shall obtain permission to be unloaded from the inbound means of transport to cargo warehouses, ports only if such waste meets the following requirements:

a) Consignee specified in the sea cargo e-manifest or the declaration of freight carried by inland waterways (hereinafter referred to as cargo declaration) must hold the certificate of conformance to environmental protection regulations upon import of waste used as production materials (hereinafter referred to as waste import certificate) which remains valid.

b) Consignee specified in the cargo declaration must hold the certificate of security deposit for imported waste referred to in the cargo declaration.

...

...

...

d) Waste specified in the cargo declaration must be in the list of waste permitted for import as production materials into Vietnam in accordance with the Prime Minister’s regulations.

3. Procedures:

a) Check whether information provided in the manifest about the consignee enterprise is complete and provided in detail at the data field “Consignee” according to the following syntax: TIN#waste import certificate number#Security deposit certificate#Consignee enterprise’s name#Address.

b) Separate declared information by the symbol “#” and, in particular, check the following information entries are completed correctly:

b.1) Information required in the entry “Consignee”:

- TIN constituted by a continuing series of numeric characters without containing spaces and special signs such as .,-)/\(=!“%&*; <>@&|?:+‘’`~...).

- Number of the waster import certificate containing a continuing series of characters, not less than 12 characters and not composed of special signs (except / and -).

- Security deposit certificate, granted by the Environmental Protection Fund of Vietnam or a commercial bank where importing organizations and individuals leave deposits as security for their import of waste. Security deposit certificate number containing a continuing series of characters, not composed of special characters (except / and -).

- Consignee enterprise’s name similar to TIN and enterprise’s name specified in the waste import certificate and security deposit certificate which have already been declared.

...

...

...

- Example:

+ Example 1: 3500813231#48/GXN-BTNMT#44/VCB-IKI#Saigon Paper Jointstock Company#Address: My Xuan A IP, My Xuan commune, Tan Thanh district, Ba Ria – Vung Tau province.

+ Example 2: 5700557606#04/GXN-BTNMT#15/BIDV-DHN#POLYESTER FIBER VIETNAM CO., LTD#CAILAN INDUSTRIAL ZONE HALONG CITY QUANGNINH.

b.2) If “To order” or “To order of…” is entered at the field "Consignee" in the manifest, check whether information declared in the entry "Notify party" to ensure required information about the consignee enterprise (e.g. enterprise’s name, TIN, address, number of the waste import certificate and number of the security deposit certificate) is sufficient and provided in detail.

b.3) HS code is declared at the entry “HS code” in the cargo declaration and the master bill of lading for shipment consolidation. HS code contains a continuing alphabetical and numerical series including 8 letters and numerals, does not contain special characters and is similar to waste name shown in the list of waste permitted for import from abroad as production materials under the Prime Minister’s Decisions. Customs declarant shall not be allowed to combine HC code with information about freight name or description at the entry “Cargo name and description”.

b.4) Cargo name and description:

b.4.1) Order of declaration of information: Cargo name and cargo description must be brief and declared in the following order: Cargo name#Cargo description.

b.4.2) Declared information must be separated by the symbol “#” and the entries related to cargo must be completed as follows:

- Cargo name specified on the Emanifest system is identical to the one referred to in the respective list of HS codes given in the Appendix I hereto attached.

...

...

...

- Example:

+ Example 1: Waste paper#20 BAG(S)

+ Example 2: WASTE PLASTIC#44 PKG#176 PACKAGE or PLASTIC SCRAP#44 PKG#176 PACKAGE

b.5) Port code and name:

Port of delivery/destination port, port of loading, original port of loading and port of unloading are those required entries. In case of entering a port change to another one, in addition to compulsory information mentioned above, information about transshipment/transit port will be required.

Port codes must be identical to the ones specified in the list of codes posted on the national single-window information portal and the website of the General Department of Customs.

b.6) In case where information about the consignee enterprise and cargo as stated above has not yet been provided in detail, the in-charge customs officer must reject customs declaration, send them the notification of reasons for such rejection and request them to make supplementary declaration on the national single-window information portal as well as inform the shipping line, the shipping agent and the port company not to grant permission to unload cargo in port. Example: Do not write “waste” but have to be specific by writing waste plastics, waste paper; do not write generic names such as general cargo, freight of all kinds, FAK, said to contain or STC).

c) Carry out the review and analysis of information declared in the manifest within 04 working hours from the date of receipt of information provided on the e-manifest system, and take the following actions:

c.1) If it is established that freight aboard a sea-going vessel is waste under the provisions of clause 12 of Article 3 in the Law on Environmental Protection, the shipping line and the port company must be promptly informed about prohibition on unloading of cargo in port; simultaneously, must request the shipping line carrying such cargo to leave the territory of Vietnam and impose penalties permitted by law.

...

...

...

c.2.1) If it is confirmed that the consignee specified in the manifest appears in the list of businesses already granted the waste import certificates remaining valid, has not used up the import quota inscribed in the certificate and has already provided the security deposit for imported waste, legally-required customs procedures must be obeyed.

c.2.2) If the consignee specified in the manifest does not appear in the list or appears in the list with their expired waste import certificate, has already used up the import quota shown in the waste import certificate or has not yet provided deposit as security for imported waste in accordance with regulations in force, the in-charge customs officer must promptly inform the shipping line and the port company about prohibition on unloading of such waste shipment in port, and must request the shipping line to carry such cargo out of the territory of Vietnam;

d) Check information about waste expected to be unloaded in a warehouse, storage yard or port:

d.1) Based on information about the waste shipment intended to be unloaded in warehouses, storage yards or ports, and the security deposit certificate already posted on the imported waste management software according to the instructions given in section III herein, before the means of transport enters, the Customs Subdepartment in charge of completing customs procedures for entry of means of transport shall collate information provided in the cargo declaration (e.g. consignee's name, TIN, cargo name, cargo quantity, number/issue date of waste import certificate, security deposit certificate) and shall deal with the following cases:

- In case it is established that the cargo shipment has conformed to requirements prescribed in the point 2 of this section, the in-charge Customs Subdepartment must certify the shipment of such cargo expected to be unloaded in port so that the importing company, the shipping line/shipping agent and the port company can keep track of the waste shipment and unload it in port or handle required customs procedures for movement of the shipment across the customs supervision area in accordance with regulations in force with respect to cargoes which are not unloaded in warehouses, storage yards or ports.

- In case it is established that the cargo shipment has not conformed to requirements stipulated in the point 2 of this section, the in-charge Customs Subdepartment must clarify reasons and update information about the cargo shipment (e.g. list of containers or quantity of bulk cargoes) prohibited for being unloaded in warehouses, storage yards or ports on the imported waste management software to the importing enterprise, the shipping line/shipping agent or the warehouse, storage yard and port company, and must request the shipping line/shipping agent to move such cargo out of the territory of Vietnam.

d.2) If none of information about the waste shipment expected to be unloaded in warehouses, storage yards or ports is available on the imported waste management software, the Customs Subdepartment in charge of completing required customs procedures for entry of means of transport must check and collate information about waste shipments provided in the cargo declaration and must take the following actions:

- In case it is established that cargo has conformed to regulations laid down in the point 2 of this section, the in-charge Customs Subdepartment must update the list of cargoes obtaining permission to be unloaded in warehouses, storage yards or ports on the imported waste management software so that the shipping line/shipping agent and the company doing the business of the port where the waste shipment is expected to be unloaded can, based on such information, keep track of the waste shipment and unload it in warehouse, storage yard or port or handle required customs procedures for movement of the shipment across the customs supervision area in accordance with regulations in force with respect to cargoes which are not unloaded in warehouses, storage yards or ports.

- In case it is established that the cargo shipment has not conformed to requirements stipulated in the point 2 of this section, the in-charge Customs Subdepartment must update the list of cargoes prohibited for being unloaded in warehouses, storage yards or ports on the imported waste management software so that the shipping line/shipping agent or the port company can refuse to unload it in any warehouse, storage yard or port, and must request the shipping line/shipping agent to move it out of the territory of Vietnam.

...

...

...

In the course of storage and retention of cargoes at checkpoints in wait for completion of customs clearance procedures, if there is any suspicion that the waste shipment violates customs law (i.e. not similar to the type of cargo specified in the submitted cargo declaration; concealing goods prohibited for import, temporarily suspended from import or other types of goods, etc.), the entry Customs Subdepartment shall check imported cargoes by using screening systems according to the instructions given in clause 1 of Article 29 in the Circular No. 38/2015/TT-BTC (amended and supplemented by the Circular No. 39/2018/TT-BTC) or applying proper customs inspection or control measures.

dd) Update the volume of waste unloaded from the inbound means of transport in ports:

After cargo is unloaded in a port, the customs authority must instruct the port company to confirm that cargo has already been unloaded in the port on the imported waste management software so that the importing company can be updated with information about unloading of their cargo, may keep track of their cargo and take further steps in completing required customs procedures.

The software will automatically perform the reconciliation function to determine the remaining amount of waste to be unloaded in warehouses, storage yards or ports after the customs authority has already updated information about the waste shipment unloaded in warehouses, storage yards or ports or carriage of cargo across the customs supervision area.

II. Instructions on implementation of customs procedures for waste imported as production materials.

1. Submission venues

Customs declarants may have the option of completing customs procedures and inspecting imported waste at the inbound Customs Subdepartment or the Customs Subdepartment where the factory or facility producing such cargo is located under the provisions of clause 2 of Article 2 in the Prime Minister’s Decision No. 15/2017/QD-TTg dated May 12, 2017.

2. Customs documentation:

Pursuant to regulations laid down in clause 2 of Article 16 and point a of clause 1 of Article 18 in the Circular No. 38/2015/TT-BTC (amended and supplemented by the Circular No. 39/2018/TT-BTC), customs declarants must fill in information entries in the electronic customs declaration and send documents constituting a package of customs documents to customs authorities through the electronic customs data processing system. A package of customs documents shall include:

...

...

...

- Seaway bill: 01 photocopy;

- Certificate of security deposit for import of waste: 01 certified copy.

- Trust agreement (in case of entrusted import): 01 photocopy;

- Results of testing and analysis of quality of imported waste issued by the testing body designated by the Ministry of Natural Resources and Environment: 01 original copy (submitted after being granted by the testing body to be used for completing customs clearance).

If the results of testing and analysis of quality of imported waste are granted on the national single-window information portal, the customs declarant shall not be obliged to submit this document.

As for the waste import certificate, the customs authority shall, based on its number and issue date that the customs declarant has provided at the entry 1.38 - Import permit in the imported cargo declaration form, carry out the inspection and comparison according to the instructions given in the subpoint a of point 4 in this section; shall not request the customs declarant to submit its certified copy.

3. Registering customs declarations:

The customs authority shall refuse to grant registration for customs declaration of waste if the importing company fails to complete the customs declaration form with information available on the waste import certificate or provides information inscribed on the waste import certificate which has expired with the import quota which has been used up or without attaching required documents included in customs documentation according to the instructions given in the point 2 mentioned above through the electronic customs data processing system (in particular, the results of testing and analysis of quality of imported waste may be submitted later after the testing body designated by the Ministry of Natural Resources and Environment issues such results to serve the purpose of seeking the customs clearance approval decision).

4. Checking customs documentation:

...

...

...

Customs officer shall check and compare information inscribed in the customs declaration form with documents included in customs documentation already sent by the importing company through the electronic customs data processing system and shall examine the legality of paper documents submitted by the customs declarant. Specific tasks involved in an inspection shall be as follows:

a) Check information about the waste import certificate:

- Based on information about the number of the waste import certificate on the customs declaration form, the customs officer shall check and compare such information with those available on the electronic information portal of the Ministry of Natural Resources and Environment or the national single-window information portal. If the stated information is available, following steps must be taken; if there is none of information about the waste import certificate on the electronic information portal of the Ministry of Natural Resources and Environment or the national single-window information portal, the General Department of Customs (via the Customs Management Supervision Department) must receive a report before carrying out verification of such information.

- Checking and collating information such as name of the organization or individual directly using waste as production materials / name of the organization or individual entrusted with import of waste; name and address of the business establishment using waste in their production / address of the warehouse or storage yard for retention and custody of waste; name of the imported waste; HS codes; the volume of waste permitted for import; the validity period of the waste import certificate.

- In case the importing enterprise is entrusted with import of waste, checking the duplicate copy of the trust agreement signed with the organization or individual using waste as production materials that has already been granted the waste import certificate.

Attention: Do not allow organizations and individuals entrusted with import of waste that have already been granted waste import certificates to carry out customs procedures from September 17, 2018. ...

b) Check the certificate of security deposit for imported waste in accordance with the Government's Decree on management of wastes and scraps:

b.1) Certified copy of the security deposit certificate, granted by the Environmental Protection Fund of Vietnam or a commercial bank where importing organizations and individuals leave deposits as security for their import of waste.

b.2) Date of provision of deposit as security for imported waste:

...

...

...

b.3) Deposit amount shall be subject to regulations in force.

c) Check, collate and compare data (e.g. data on waste quantity and HS code) about import of waste of the importing business inscribed in customs documentation (e.g. customs declaration form or documents concerned) with information shown in the waste import certificate or security deposit certificate.

d) Check the results of testing and analysis of quality of imported waste:

Based on the results of testing and analysis of quality of imported waste issued by the testing body designated by the Ministry of Natural Resources and Environment on the national single-window information portal or the original copy of such results submitted by the customs declarant, the in-charge customs officer shall check and compare them with information shown in the customs declaration or customs documentation to consider granting approval of customs clearance.

dd) Check bills of lading

Customs officer shall check and compare information shown in a bill of lading with those inscribed in the customs declaration form and other documents included in customs documentation in order to ensure that such information must be identical to information about name, address and TIN of the consignee, cargo name, weight, number/date of issue of the waste import certificate of the written confirmation of security deposit, etc.

e) Deal with results of checking of documents:

e.1) In case where submitted documents meet regulations, customs procedures must be handled in accordance with law.

e.2) Customs procedures shall not be carried out if the importing company does not hold the waste import certificate or holds the expired one or the one with the validity period which exceeds the timelength regulated by the Ministry of Natural Resources and Environment, or the one with the import quota that has already been used up.

...

...

...

e.3) If the quantity of waste declared on the customs declaration form exceeds the import quota, the customs declarant shall be requested to correct or supplement their declaration in accordance with regulations in force and the customs authority shall carry out customs procedures for the amount of waste fall within the import quota. The excess falling outside of the import quota shall be dealt with according to the instructions given in e.2) mentioned above.

e.4) If information shown in the bill of lading is inconsistent or insufficient, customs procedures shall be pending and the customs declarant shall be requested to give explanations or clear reasons or contact the shipping line/shipping agent to correct information.

e.5) If the deposit amount is not adequate in accordance with law, the customs officer may request an addition to such amount to ensure compliance with regulations before taking further steps.

e.6) If the security deposit certificate fails to meet the prescribed timelength, customs clearance procedures shall be pending.

5. Carrying out the physical inspection of goods:

a) Inspection venue:

The physical inspection of goods shall be conducted by the Customs Subdepartment at the entry checkpoint or the Customs Subdepartment where the factory or establishment producing such goods is located upon the customs declarant’s request.

In case of the physical inspection conducted by the Customs Subdepartment where the factory or establishment producing such goods is located, such inspection shall take place at the concentrated inspection place within the controlled area of that Customs Subdepartment which is established under the decision of the General Department of Customs, and the surveillance camera system connected to the General Department of Customs and all equipment necessary for lifting, lowering, handling and unloading of goods.

In case there is none of concentrated inspection places within the controlled area of the Customs Subdepartment, the physical inspection of goods must be carried out at the entry checkpoint. The physical inspection of goods carried out upon the request of the Customs Subdepartment where the customs declaration is registered shall be subject to regulations laid down in clause 9 of Article 29 in the Circular No. 38/2015/TT-BTC (amended and supplemented by the Circular No. 39/2018/TT-BTC).

...

...

...

b) Assignment of physical inspection tasks

The Customs Subdepartment where the physical inspection takes place shall assign their customs officers to carry out the physical inspection under regulations in force and monitor the process of inspection and sampling (if any) of the body specialized in testing and analysis of the quality of imported waste.

c) Forms and levels of inspection:

c.1) The Director of the Customs Subdepartment where the customs declaration is registered shall make the decision on the form, level and rate of physical inspection on the following bases:

- Assessment of compliance of the customs declarant with lawsoft.

- Acquired information related to the shipment and the customs declarant at the time of issue of the decision on the physical inspection.

- Indications shown on the risk management system.

c.2) If the Director of the Customs Subdepartment where the customs declaration is registered shall consider reducing the rate of physical inspection at the time of registration of the customs declaration, the customs declarant must provide the customs authority with the following documents:

- Inspection certificate of the foreign testing body, indicating that the waste shipment exported to Vietnam has been successfully tested for compliance with Vietnam’s technical standards and regulations.

...

...

...

d) Inspection deadline and duration

- The deadline for a physical inspection conducted by a customs authority must be subject to regulations laid down in Article 23 in the Law on Customs.

- The customs authority must carry out the physical inspection of goods during normal office hours; if the physical inspection is carried out outside of office hours, on weekdays off or national holidays, the physical inspection venue must meet conditions necessary for the physical inspection (e.g. light, space and surveillance cameras, etc.).

e) Physical inspection:

e.1) At the physical inspection venue, the customs officer shall carry out the visual inspection and the inspection by using tools and equipment received from the General Department of Customs for inspection and determination of physical and organoleptic features of imported waste.

The physical inspection and sampling (if any) conducted by the customs authority may take place at the same time as these activities performed by the body specialized in testing imported waste, which is designated by the Ministry of Natural Resources and Environment.

e.2) Checking whether the number of the means of transport; the number of the waste container, the number of security lead intended for transport activities and the number of customs security lead (if any) are identical to information provided in the customs declaration form and the transport documents (e.g. bill of lading and report on delivery of goods-in-transit subject to customs supervision, etc.);

e.3) Checking and comparing physical and organoleptic features of goods with information included in the customs declaration form and other documents as part of customs documentation, promptly detect violations arising from import of prohibited goods, wastes or goods failing to meet national technical standards and regulations on environment, goods with the radiation level exceeding the prescribed radiation range, import of goods which are not inconsistent with the declared types and quantity or are carried out without customs declaration.

g) Handling of inspection results:

...

...

...

g.1) If it is determined that the imported waste shipment does not show any suspicious violation against law after the visual inspection and the inspection carried out using tools and equipment at the inspection site, the Customs Subdepartment shall issue the decision on approval of customs clearance of imported waste, based on the results of testing and analysis of quality of imported waste which are issued by the testing body designated by the Ministry of Natural Resources and Environment (except if such waste is exempted from the quality inspection).

g.2) In case where it is proved that the imported waste shipment violates laws on customs and the customs declarant agrees with the customs authority’s conclusions about that violation, the customs officer must issue the note of administrative penalty or consider taking criminal actions in accordance with regulations in force and force such waste to be moved out of the territory of Vietnam with respect to the waste shipment determined as waste substances, refuses or scraps failing to meet standards and regulations under laws on environmental protection.

In case where the customs declarant objects to the customs authority’s conclusions, the customs authority must collect samples for analysis and assessment of waste according to the instructions given in g.3 hereunder.

g.3) If the imported goods are subject to the directive of the General Department of Customs or are suspected of failure to meet national technical regulations on environment or are wastes, the Customs Subdepartment where the physical inspection of goods takes place must collaborate with the Customs Inspection Department/ Subdepartment in taking typical samples of the imported shipment for analysis and assessment purposes. Sampling shall be documented in the form of the sampling record by using the form No. 01/BBLM-PL hereto attached. The written document certifying collection of samples must clearly describe sampling time and location (i.e. specific positions where samples are collected inside the container or shipment), sampling method and sample size, number of the container or the means of transport of wastes.

After collection of samples completes, samples must be protected by security seal. 01 sample shall be handed over to the Customs Inspection Department/Subdepartment to examine and assess compliance with laws on customs. 01 sample shall be handed over to the body designated to test imported wastes (except when the designated testing body carries out the visual inspection and does not collect samples for use in an analysis). 01 sample shall be deposited with the Customs Subdepartment where the inspection takes place. The duration of retention and storage of samples shall be subject to the Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance.

The Customs Subdepartment where the customs declaration is registered shall rely on the results of testing and analysis of quality of imported waste issued by the testing body designated by the Ministry of Natural Resources and Environment to make the decision on approval of customs clearance.

In case where the results of customs inspection prove that the imported shipment fails to meet import requirements, the Customs Inspection Department/Subdepartment must promptly inform the Customs Support Division of the General Department of Customs to keep track of following imported waste shipments of importing enterprises, inform the Smuggling Investigation and Prevention Department to carry out investigation, verification and handling of any violation in accordance with laws; must send a notification to the Customs Management Supervision Department before it is forwarded to the Ministry of Natural Resources and Environment to serve managerial and supervisory activities of the inspection entity.

g.4) In case where it is discovered that total radiation level exceeds the prescribed limit, the Customs Subdepartment must promptly inform the Department of Science and Technology of a province where such waste is imported to collaborate in inspection and handling of the situation under the provisions of the Joint Circular No. 112/2015/TTLT-BTC-BKHCN dated July 29, 2015, promulgated by the Ministry of Finance and the Ministry of Science and Technology. In addition, it shall be necessary to request the Department of Science and Technology to work with any relevant competent entity to promptly inform the customs authority about requirements for import and export permission or prohibition so that the in-charge customs authority will take appropriate actions in accordance with regulations in force.

g.5) In case where it is discovered that goods subject to import ban, suspension or those without customs declaration are concealed in cargo containers, the physical inspection of the entire shipment must be carried out and actions prescribed by law must be taken.

...

...

...

i) During the physical inspection and sampling (if any), the customs officer of the Customs Subdepartment in charge of supervising the sampling process must take the photos of inspection and sampling positions, make a video of the entire inspection and sampling process from the opening of container (with respect to goods loaded in containers) or the start of the physical inspection with respect to bulk cargoes to the end of such inspection and sampling. With respect to cargo shipments with the extended timelength of inspection, only images showing tasks involved in the inspection, inspection methods and physical features of cargoes shall be recorded to serve the purposes of inspection, examination, handling of complaints or legal proceedings. Images showing inspection and sampling positions must be sent to the mailbox [email protected] while videos of the inspection and sampling steps shall be deposited with the Customs Subdepartment carrying out the physical inspection to serve the purposes of inspection, examination, handling of complaints or legal proceedings.

k) The Customs Support Division of the General Department of Customs shall preside over and collaborate with the Smuggling Investigation and Prevention Department in analyzing and choosing waste shipments which are important and impose high risks so that they can monitor the entire process of physical inspection of goods through surveillance camera systems.

6. As for waste imported in the bulk cargo form and each shipment thereof transported on a single vessel, the customs authority may consider allowing such waste to move to storage facilities under the provisions of Article 35 in the Law on Customs. Customs supervision of such waste carried out along the route to the storage facility or before results of the specialized inspection are issued shall be subject to provisions laid down in clause 3 of Article 32 in the Circular No. 38/2015/TT-BTC (amended and supplemented by clause 21 of Article 1 in the Circular No. 39/2018/TT-BTC) with particular attention paid to the followings:

a) The Customs Subdepartment that allows cargoes to be moved to storage facilities shall be responsible for updating information about the time of movement of such cargoes out of customs controlled areas and numbers of the means of transport (i.e. vehicle registration plate or barge registration number, etc.) on the relevant system upon exit of such waste outside of customs controlled areas.

b) The customs authority granting permission to move waste to storage facilities and the customs authority in charge of management of goods storage places shall collaborate in and exchange information about the time and quantity of goods transported to storage facilities and shall monitor the process of storage of such waste by the importing company.

c) The Smuggling Investigation and Prevention Department shall keep track of the process of transportation of goods from the entry checkpoint to storage facilities based on cargo carriage information (e.g. time, numbers of means of transport, etc.) through vehicle tracking systems installed at the Online Surveillance Center – the General Department of Customs. In case where it is established that goods are not on the right route, the time and place of storage of such goods are not identical to the predetermined ones, it shall be mandatory to collaborate with the customs authority where the customs declaration of such goods is registered and the one that manages the place of storage of such goods in carrying out the physical inspection and taking actions prescribed by law.

d) Based on the results of their risk analysis, the Customs Support Division of the General Department of Customs may choose to monitor waste shipments that are important and impose high risks during its transportation to the cargo storage place.

7. Customs surveillance of waste in transit to concentrated inspection venues

Customs surveillance of imported waste used as production materials in transit from the port of entry to the concentrated inspection venue for physical inspection purposes shall follow the instructions given in clause 4 of Article 51c in the Circular No. 38/2015/TT-BTC, specifically as follows:

...

...

...

a.1) Based on the request of the Customs Subdepartment that customs declaration is registered, attaching customs security seals and entering updated information in the report on handing over leaving goods in the system;

a.2) Printing out 03 copies of the delivery report from the system that bears attestation, signature and stamp of the customs officer, and requesting the customs declarant to sign and write his/her full name on the report. The Customs Subdepartment shall keep 01 copy and send 02 copies of the report together with goods to the customs declarant before transportation of such goods to the inspection place;

a.3) Inputting updated information about the transportation of goods across the customs supervision area (e.g. departure time, estimated arrival time, registration plate of the means of transport, etc.) into the system and keeping track of information about the shipment-in-transit subject to customs surveillance;

a.3) Checking cargo condition in the event that cargo has not yet arrived in the inspection place by or on the predetermined deadline date of transportation.

Every day, the customs officer is assigned to check information on the system, make a list of shipments not arriving at the point of destination by or on the registered deadline date of transportation; clearly identify those shipments not arriving by or on the registered deadline date of transportation with or without customs declarant’s notification of force majeure event, and shall take the following actions:

- As for shipments not arriving by or on the registered deadline date of transportation with customs declarant’s notification of force majeure events in accordance with regulations in force, the customs declarant shall guide the customs declarant to provide the proposed transportation time and inform the Customs Subdepartment of arrival in writing about their explanations, and shall impose property penalties for violations (if any);

- As for shipments not arriving by or on the registered deadline date of transportation without the customs declarant’s notification of any force majeure event, the customs officer shall contact the customs declarant or the shipper in order to find out about the status of goods in transit; shall use the GPS system or other traffic surveillance devices for positioning goods and means of transport (if any) or apply other measures.

a.4) In case of getting any information about the fact that the shipment is not kept intact without any sound explanation or is suspected of violating customs laws, the customs officer must inform the Customs Subdepartment of arrival and the Smuggling Investigation and Prevention Department to ask for their collaboration in continuing to carry out verification and inspection activities;

b) Customs Subdepartment of arrival:

...

...

...

- Inputting updated information about arriving goods into the system (e.g. container code, quantity of goods, time of arrival of means of transport, registration plate of the means of transport, etc.);

- Monitoring information about goods in transit, cooperating with the Customs Subdepartment in charge of storage of goods in verifying the status of the shipment in the event that goods have not yet arrived at the place of inspection by or on the predetermined deadline date of transportation.

c) The Smuggling Investigation and Prevention Department shall keep track of the process of transportation of goods from the entry checkpoint to the concentrated inspection place through vehicle tracking systems installed at the Online Surveillance Center – the General Department of Customs. In case where it is established that goods are not on the right route, the time and place of storage of such goods are not identical to the predetermined ones, it shall be mandatory to collaborate with the customs authority where the customs declaration of such goods is registered and the customs authority of arrival in carrying out the physical inspection and taking actions prescribed by law.

d) Based on the results of their risk analysis, the Customs Support Division of the General Department of Customs may choose to monitor waste shipments that are important and impose high risks during its transportation from the entry checkpoint to the concentrated cargo inspection place.

III. Imported waste management software.

1. Manuals for downloading, installation and use of this software, applicable to the customs authority:

a) This software is posted on the Customs Portal at the address:

http://ptsw.customs.gov.vn/vnaccs/QLHNPL/eScrap.rar

b) Customs Subdepartments download and install it into desktop computers connected to the local-area network of the customs authority. Each Customs Subdepartment needs to grant 03 accounts to 03 groups of users, including the customs procedures division for entry of means of transport, the customs supervision division and the customs documentation inspection division

...

...

...

+ XXXX_DK: intended for the customs documentation inspection division.

+ XXXX_GS: intended for the customs supervision division.

+ XXXX_TT: intended for the customs procedures division for entry of means of transport.

In the aforesaid structure of an account, XXXX stands for the code of the Customs Subdepartment (Ex: 51C1, 03EE, 23CI...). Only 1 or all 3 of these accounts may be used, depending on the current conditions of the Customs Subdepartment.

d) Customs Subdepartments must actively study the software and use it according the detailed instruction manuals in the Appendix II hereto. In the course of using this software, if there is any difficulty or technical error, they must directly send feedbacks to the General Department of Customs at the email address [email protected] or the email address of the technician specified in the section of instructions for use of the imported waste management software to seek timely solutions.

2. Manuals for downloading, installation and use of the software, applicable to waste importing companies and port companies:

a) Port companies:

- Bordergate Customs Subdepartments inform port companies within the scope of their duties to provide information about use of the software.

- User’s accounts granted by the General Department of Customs to all of nationwide ports must be structured as follows:

...

...

...

+ Password is the one subject to instructions given in the point 3 hereunder.

b) Waste importing companies:

- General Department of Customs grants accounts to those companies appearing in the list of enterprises posted by the Ministry of Natural Resources and Environment on the electronic information portal of the Ministry of Natural Resources and Environment or the national single-window portal.

- User’s account used for logging in the software is the user’s TIN. Waste importing companies can access this software to check their remaining import quotas. In addition, they can use the software to send Customs Subdepartments requests for unloading of waste in ports with respect to waste carrying vessels that are about to arrive in such ports.

3. Instructions about log-in passwords:

- General Department of Customs will send log-in password information of specific accounts according to the format specified in the point 2 in this section to Customs Departments of cities and provinces in the form of confidential letters.

- These Departments informs about account and password information to port companies and waste importing companies. The format of a log-in account follows instructions in the point 2 of this section and the account password is similar to the one that each Customs Department has received.

- At the first login, the system will request password change for security purposes.

- In case of forgotten passwords or unidentified account, customs authorities, port companies and waste importing companies must contact the General Department of Customs (Customs Management Supervision Department) to have their password reset.

...

...

...

- Customs authority must monitor information about the volume of waste already unloaded in ports, the remaining balance of waste to be unloaded, the volume of waste already imported and the remaining balance of waste to be imported; waste importing companies may use the software to monitor the remaining balance of waste to be unloaded or imported.

- If it is discovered that there is any variation compared to the actual volume, the customs officer must report to the Customs Subdepartment’s Director and, after obtaining consent from the Director, must adjust the volume of waste by modifying the note of increase or decrease in the volume of waste available on the imported waste management software.

- On this note, positive (+) or negative (-) entries are respectively used for increases or decreases in the remaining balance of waste to be unloaded in ports or imported.

- During the process of posting an updated note, information included in the note may be directly corrected if the function has not been closed. In case there is any mistake detected after the function has been closed, a new note must be made to make correction.

- The modification note must clarify the reasons for monitoring purposes.

IV. Implementation

1. This document shall replace the official dispatch No. 6644/TCHQ-GSQL dated November 13, 2018, the official dispatch No. 4202/TCHQ-PC dated July 17, 2018 and instructions about declaration of goods which are imported waste on the manifest in the official dispatch No. 6889/TCHQ-GSQL dated November 23, 2018 of the General Department of Customs.

2. Task assignment:

a) Customs Departments of cities and provinces:

...

...

...

- Provide instruction manuals for downloading, installation and use of the imported waste management software waste for staff members of importing companies, port, storage facility or warehouse companies.

b) Smuggling Investigation and Prevention Department:

- Collaborate with the Office of the General Department of Customs in drawing up the plan for surveillance, investigation and verification of imported waste shipments in transit from entry checkpoints to commodity storage facilities, concentrated inspection places and during the storage process before quality inspection results are issued.

- Receive information about imported waste shipments obtaining test or inspection results showing failure to meet importing requirements from the Customs Inspection Department/Subdepartment to take investigation, verification and handling measures in accordance with law.

c) Customs Inspection Department:

- Assign standing personnel performing related tasks, participate in the physical inspection of goods, and ensure none of adverse impacts on inspection tasks and the time of the physical inspection by the Customs Subdepartment and the designated inspection organization, avoid causing any trouble to enterprises, supervise and bear responsibility for results of inspection of imported waste shipments issued by inspection staff members.

- Develop the plan to monitor and assess the inspection and assessment of quality of imported waste by testing bodies designated by the Ministry of Natural Resources and Environment.

- Issue the timely notification of cases in which shipment test results show that the shipment fails to meet national technical regulations on environment, or of goods which are waste, to Customs Subdepartments and the Smuggling Investigation and Prevention Department.

- Prepare synthesis reports on results of inspection of imported waste shipments for submission to the General Department of Customs (via the Office of the General Department of Customs) for monitoring purposes.

...

...

...

- Create the database of enterprise importing waste as production materials based on the results of collection of information, analysis and assessment of risks, assess compliance of enterprises with laws in their waste importing activities in order to set criteria for reduction and exemption of physical inspection rate and introduce measures to control risks over periods of time.

- Support the analysis of Emanifest information, change the physical inspection channel of declared shipments which are characterized as waste (e.g. used ropes, belts, pineapple bags, jumbo bags, plastic films, fishing nets, etc.), suspected of being imported waste or scrap.

- Collaborate with the Customs Information Technology and Statistics Department, the Customs Management Supervision Department and the Customs Inspection Department in setting criteria for inspection of requirements for permission for or prohibition on registration of customs declarations with respect to cases in which importing enterprises do not hold waste import certificates.

dd) Inspection – Audit Department:

Develop the plan for the unscheduled inspection or audit of handling of customs procedures and the physical inspection of imported waste shipments; detect and correct violations of authorized customs officers.

e) Post-clearance Inspection Department:

Preside over and collaborate with the Smuggling Investigation and Prevention Department, the Risk Management Department, the Customs Inspection Department and the Inspection – Audit Department in collecting and analyzing information, preparing and implementing the key inspection plan for use of waste in production; impose strict sanctions on cases in which waste is not used in production as specified in issued waste import certificates.

g) Customs Information Technology and Statistics Department:

- Develop systems designed to alert, detect and prevent waste failing to meet requirements for import into Vietnam.

...

...

...

- Regularly before the 10^th day of each month, provide Customs Management Supervision Department with data on import quotas of waste (e.g. plastics, paper, metal and others) for monitoring and assessment purposes.

h) Customs Management Supervision Department:

Monitor, expedite and inspect implementation of customs procedures for import of waste by Customs Departments of cities and provinces according to instructions given in this document and other relevant ones.

3. General Department of Customs, by this document, requests all subordinate units and entities to thoroughly understand and strictly comply with this document. In the course of implementation of this document, if there is any difficulty that arises, the General Department of Customs should be informed in to consider providing further instructions./.

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Xuan Thanh

SAMPLE REPORT ON COLLECTION OF IMPORTED WASTE SAMPLES

...

...

...

Form No. 01/BBLM-PL

CUSTOMS DEPARTMENT...
CUSTOMS SUBDEPARTMENT....
-------

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

No.: …./……….

Date (dd/mm/yyyy)…..

REPORT ON COLLECTION OF IMPORTED WASTE SAMPLES

1. Customs declaration no./bill of lading no.:………………………….issued on (dd/mm/yyyy)………………..

2. Customs Subdepartment granting registration of customs declaration: ………………………………………………………

...

...

...

4. Customs Subdepartment collecting samples: …………………………………………………………..

5. Sample collector:

+ Officer of Customs Subdepartment collecting samples: …………………….

+ Inspection officer: ………………………………………………..

+ Representative of the conformity certifying organization: ………………………………..

+ Representative of the consignor: …………………………..

6. Sampling positions: ………………………………………………………………..

7. Sampling time: ………….. (…a.m./p.m…day…month…year)………………

8. Sampling method: …………………………….

...

...

...

10. Sample size: …………………………………………..

11. Sample weight: ………………………………………….

12. Sample details (dimensions or features): ………………………………………………

13. Security seal, inspection purposes and requirements:

No.

In-charge entity

Sample size

Sample weight

Security seal number

...

...

...

1

Bordergate Customs Subdepartment

2

Customs Inspection Department

...

...

...

3

Designated testing body

14. Code of container or means of transport of waste:

...

...

...

CUSTOMS AUTHORITY’S REPRESENTATIVE

(Signature and full name)

DESIGNATED TESTING BODY

(Signature and full name)

CONSIGNOR’S REPRESENTATIVE

(Signature and full name)

APPENDIX I

WASTE NAMES AND EQUIVALENT COMMODITY NAMES USED ON E-MANIFEST
(Attached to the Official Dispatch No. 2188/TCHQ-GSQL dated April 16, 2019 of the General Department of Customs)

...

...

...

Description

HS code headings and subheadings

Name of goods used on emanifest

Vietnamese name

English name

(1)

(2)

(3)

(4)

...

...

...

(6)

(7)

1

Gypsum.

2520

10

00

Thạch cao

Gypsum

...

...

...

Granulated slag (slag sand) from the manufacture of iron or steel.

2618

00

00

Xỉ hạt nhỏ

Granulated slag

3

Chemical elements doped for use in electronics, cut in the form of disc, wafers or similar forms.

3818

...

...

...

00

Các nguyên tố hóa học đã được kích tạp

Chemical elements doped

4

Waste, parings and scrap, of plastics of polymers of ethylene (PE) of non-rigid cellular products.

3915

10

10

Nhựa phế liệu

...

...

...

5

Waste, parings and scrap, of plastics of polymers of ethylene (PE) of others.

3915

10

90

6

Waste, parings and scrap, of plastics of polymers of styrene (PS) of non-rigid cellular products.

3915

20

...

...

...

7

Waste, parings and scrap, of plastics of polymers of styrene (PS) of others.

3915

20

90

8

Waste, parings and scrap, of plastics of polymers of vinyl chloride (PVC) of non-rigid cellular products.

3915

30

...

...

...

9

Waste, parings and scrap, of plastics of polymers of vinyl chloride (PVC) of others.

3915

30

90

10

Waste, parings and scrap of other plastics.

3915

90

...

...

...

11

Recovered (waste and scrap) paper or paperboard: Unbleached kraft paper or paperboard or corrugated paper or paperboard

4707

10

00

Giấy phế liệu

Waste paper

12

Recovered (waste and scrap) paper or paperboard: Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass.

...

...

...

20

00

13

Recovered (waste and scrap) paper or paperboard: Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter).

4707

30

00

14

Recovered (waste and scrap) paper or paperboard: Other, including unsorted waste and scrap.

...

...

...

90

00

15

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).

5003

00

00

Tơ tằm phế liệu

Waste silk

...

...

...

Cullet and other waste and scrap of glass; glass in the mass.

7001

00

00

Thủy tinh vụn và thủy tinh phế liệu và mảnh vụn khác; thủy tinh ở dạng khối

Cullet and other waste and scrap of glass; glass in the mass.

17

Waste and scrap of cast iron.

7204

...

...

...

00

Sắt hoặc thép phế liệu

Iron or steel scrap

18

Waste and scrap of alloy steel: of stainless steel.

7204

21

00

19

...

...

...

7204

29

00

20

Waste and scrap of tinned iron or steel.

7204

30

00

21

...

...

...

7204

41

00

22

Other waste and scrap of iron or steel: Other.

7204

49

00

23

...

...

...

7204

50

00

24

Copper waste and scrap.

7404

00

00

25

...

...

...

7503

00

00

Niken phế liệu và mảnh vụn

Nickel waste and scrap

26

Aluminium waste and scrap.

7602

00

...

...

...

Nhôm phế liệu và mảnh vụn

Aluminium waste and scrap

27

Zinc waste and scrap.

7902

00

00

Kẽm phế liệu và mảnh vụn

Zinc waste and scrap

...

...

...

Tin waste and scrap.

8002

00

00

Phế liệu và mảnh vụn thiếc

Tin waste and scrap

29

Tungsten (Wolfram) waste and scrap.

8101

...

...

...

00

Vonfram phế liệu và mảnh vụn

Tungsten (wolfram) waste and scrap

30

Molybdenum waste and scrap.

8102

97

00

Molypden phế liệu và mảnh vụn

...

...

...

31

Magnesium waste and scrap.

8104

20

00

Magie phế liệu và mảnh vụn

Magnesium waste and scrap

32

Titanium waste and scrap.

...

...

...

30

00

Titan phế liệu và mảnh vụn

Titanium waste and scrap

33

Zirconium waste and scrap.

8109

30

00

...

...

...

Zirconium waste and scrap

34

Antimony waste and scrap.

8110

20

00

Antimon phế liệu và mảnh vụn

Antimony waste and scrap

35

...

...

...

8111

00

00

Mangan phế liệu và mảnh vụn

Manganese waste and scrap

36

Chromium waste and scrap.

8112

22

...

...

...

Crom phế liệu và mảnh vụn

Chrome waste and scrap