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THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 9061/TCHQ-GSQL
Re: Reorganization of customs procedures

Hanoi, October 5, 2015

 

To: Customs Departments of provinces and cities.

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In order to ensure the transparent and unanimous implementation of customs procedures, the General Department of Customs requests Customs Departments of provinces and cities (hereinafter referred to as provinces) to direct affiliated Sub-department of Customs to comply with the Law on Customs 2014, Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, and customs procedure issued together with Decision No. 1966/QD-TCHQ dated July 10, 2015 of the General Department of Customs with the following regulations:

1. Regarding inspection of customs documents

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- Regarding green-lane declaration: Pursuant to Clause 2 Article 6 of Decision No. 1966/QD-TCHQ, the system shall automatically inspect information of the declaration and move to Step 4 (Inspection of fulfillment of tax liability, fees and charges). Accordingly, the customs officials may not require customs declarants to submit customs documents for inspection with respect to green-lane declaration.

- Regarding yellow- and red-lane declaration: Pursuant to Clause 2 Article 3 of Circular No. 38/2015/TT-BTC , customs declarants may submit customs documents electronically via customs electronic data processing system or submit hard copies. The Clause 2 Article 7 of Decision No. 1966/QD-TCHQ prescribes that the customs official shall inspect customs documents being submitted directly or via the system. Accordingly, the customs authority shall accept the electronic or hard copy of customs documents submitted by the customs declarants. All customs officials are requested not to require customs declarants to submit hard copies of customs documents for inspection when they inspect documents classified into yellow- or red-lane.

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2. Regarding originating labels on products, packages and goods for import.

Some Sub-department of Customs are reported that they did not approve or impose penalties for administrative violations for cases of textile and garment export without “Made in Vietnam” labels or with “Made in Vietnam” labels on containers but without “Made in Vietnam” labels on the products or the labels are printed in another language (other than English).

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The Customs Departments of provinces are required to direct affiliated Sub-department of Customs to comply with Decree No. 89/2006/ND-CP.

3. Regarding physical verification of export apparel products from import materials

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To deal with this issue, the General Department of Customs requires Customs Departments of provinces or cities to direct affiliated Sub-department to comply with the following regulations:

When the export apparel products from imported materials undergo physical verification, the customs authority must accept minor deviation of textile composition upon the comparison between the material composition on the exported products and the imported materials in case that deviation does not change the HS code of the imported goods and the policies on management of exported or imported goods for the consignment (if any).

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General Department of Customs has received feedback from enterprises and Textile and Apparel Association that some Sub-department of Customs rejects the application for preservation of goods sent by the enterprise as well as provide explanation although the enterprise has sent the application and the registration of specialized inspection issued by the specialized inspection agency.

The aforesaid agencies are required to comply with Article 32 of Circular No. 38/2015/TT-BTC ; accordingly, the customs authority shall, according to the request of the specialized inspection agency or the request of the customs declarant, accept the application for preservation of goods. If the application is rejected, customs authority must provide explanation for the customs declarant via the system (regarding electronic customs declaration) or in writing (regarding hard copy declaration).

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 Some Sub-department of Customs at the checkpoint are reported that, during the confirmation of goods through the customs supervision area registered at the Sub-department of Customs outside the checkpoint area, request declarants to present manifest for comparison, other than the list of containers, the list of goods.

To deal with this issue, the General Department of Customs requires Customs Departments of provinces and cities to direct affiliated Sub-department of Customs to comply with regulations on confirmation of goods through customs supervision area with respect to goods subject to electronic customs declaration as follows:

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6. Regarding signature, seal and confirmation on the printed electronic customs declaration

Some customs officials are reported that they still have used the “customs clearance” seal on the customs declaration being granted customs clearance on the system.

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7. Regarding duty refund claim for imported goods for manufacture of exported goods

Some customs agencies are reported that they, during their process of tax refund documents on imported goods for manufacture of exported goods, required customs declarant to present export customs declaration, bill of lading, invoices, packing list, etc. for confirmation of “Compared”.

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Pursuant to Article 119 Circular No. 38/2015/TT-BTC , the customs declarant may only claim for duty refund during following the duty refund procedures regarding exported goods The claim must specify (1) number of declarations of imported goods claimed for duty refund, number of declarations of exported goods, number of contract, etc.; (2) the paid import duty, the claimed refund of import duty; (3) number of payment documents regarding payment via banking; (4) goods exported as prescribed in Article 53 Circular No. 38/2015/TT-BTC. Accordingly, the customs declarant is not required to submit other documentary evidence other than claim for duty refund in the set of claim for duty refund. The customs authority shall inspect the claim for duty refund according to the information on its system and may not require the customs declarant to present other documentary evidence (bill of lading, invoices, packing list, printed electronic customs declaration, etc.).

8. Regarding period over which the duty for re-imported goods being exempt from duty

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To this issue, pursuant to Clause 4 Article 47 of Decree No. 08/2015/ND-CP prescribing that “The customs authority may not collect duty from the re-imported goods prescribed in Clause 1 of this Article, if the customs declarant, at the time of re-import procedures, submit the adequate duty exemption documents as prescribed”.

Accordingly, the Customs Departments of provinces are required to direct affiliated Sub-department of Customs to comply with the following unanimous regulations:

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9. Regarding registration of time of the goods undergo physical verification

Some Sub-departments of Customs are reported that they require customs declarants to register the period over which the goods undergo the physical verification to the Group or Team of supervision.

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The General Department of Customs requests the Customs Departments of provinces to comply with above regulations and request Customs Departments of provinces to provide strict direction and enhance the inspection; any violation discovered shall be subject to sanctions and reported to the General Department of Customs./.

 

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Vu Ngoc Anh

703

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