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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence -
Freedom - Happiness
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No. 39/2018/TT-BTC
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Hanoi, April 20, 2018
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CIRCULAR
AMENDMENTS
TO CIRCULAR NO. 38/2015/TT-BTC DATED MARCH 25, 2015
Pursuant to the Law on Customs No. 54/2014/QH13 dated June
23, 2014;
Pursuant to the Law on Export and import tax dated April 06,
2016;
Pursuant to the Law on Tax administration dated November 29,
2006; the Law on amendments to the Law on Tax administration dated November 20,
2012;
Pursuant to the Law on special excise duty dated November
14, 2008 and the Law on amendments to the Law on special excise duty dated
November 26, 2014;
Pursuant to the Law on Value-added tax dated June 03, 2008;
Law on amendments to the Law on Value-added tax dated June 19, 2013;
Pursuant to the Law on amendments to tax laws dated November
26, 2014;
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Pursuant to the Law on Environmental protection tax dated
November 15, 2010;
Pursuant to the Law on Commerce dated June 14, 2005;
Pursuant to the Law on Foreign Trade dated June 12, 2017;
Pursuant to the Law on Investment dated November 26, 2014;
Pursuant to the Government's Decree No. 08/2015/ND-CP dated
January 21, 2015 on guidelines for the Law on Customs in terms of customs
procedure, customs supervision and inspection; Pursuant to the Government's
Decree No. 59/2018/ND-CP on amendments to the Government's Decree No.
08/2015/ND-CP;
Pursuant to the Government's Decree No. 187/2013/ND-CP dated
November 20, 2013 on guidelines for the Law on Commerce in terms of
international trading, brokerage, processing, and transit of goods with other
countries;
Pursuant to the Government's Decree No. 118/2015/ND-CP dated
November 12, 2015 elaborating the Law on Investment;
Pursuant to the Government's Decree No. 09/2018/ND-CP dated
jab 15, 2018 elaborating the Law on Commerce and the Law on Foreign Trade;
Pursuant to the Government's Decree No. 29/2008/ND-CP dated
March 14, 2008 on industrial parks, export-processing zones, and economic
zones; Pursuant to the Government's Decree No. 164/2013/ND-CP on amendments to
Decree No. 29/2008/ND-CP; Pursuant to the Government's Decree No. 114/2015/ND-CP
on amendments to Article 21 of Decree No. 29/2008/ND-CP;
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Pursuant to the Government's Decree No. 83/2013/ND-CP dated
July 22, 2013 guidelines for the Law on Tax administration and the Law on
amendments to the Law on Tax administration;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated
December 18, 2013 on guidelines for the Law on Value-added tax;
Pursuant to the Government's Decree No.108/2015/ND-CP dated
October 28, 2015 elaborating some Articles of the Law on special excise duty
and the Law on amendments thereto;
Pursuant to the Government's Decree No. 12/2015/ND-CP dated
February 12, 2015 on guidelines for the Law on amendments to tax laws and tax
decrees;
Pursuant to the Government's Decree No. 100/2016/ND-CP dated
July 01, 2016 elaborating the Law on amendments to the Law on Value-added tax,
the Law on special excise duty and the Law on Tax administration; Pursuant to
the Government's Decree No. 146/2017/ND-CP dated December 15, 2017 on
amendments to Decree No. 100/2016/ND-CP;
Pursuant to the Government's Decree No. 67/2011/ND-CP dated
August 08, 2011 elaborating some Articles of the Law on Environmental
protection tax; Pursuant to the Government's Decree No. 69/2012/ND-CP dated
September 14, 2012 on amendments to Clause 3 Article 2 of the Government's
Decree No. 67/2011/ND-CP;
Pursuant to the Government's Decree No. 87/2017/ND-CP dated
December 26, 2017 defining the functions, tasks, entitlements and
organizational structure of the Ministry of Finance;
At the request of the Director of the General Department of
Customs,
The Minister of Finance promulgates a Circular on amendments
to Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures,
customs supervision and inspection, export tax, import tax, and tax
administration applied to exports and imports.
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1. Clause 2 Article 2 is amended as
follows:
“2. Inheritance of rights and fulfillment of tax liabilities
of enterprises established after restructuring shall comply with provisions of
Article 55 of the Law on Tax administration.”
2. Article 3 is amended as follows:
“Article 3. Submission, confirmation and use of documents
enclosed with the customs dossier, tax dossier
1. The declarant, taxpayer is not required to submit the customs
declaration of exports or imports (hereinafter referred to as “customs
declaration”) when requesting the customs authority to initiate procedures for
tax exemption, tax reduction, tax refund, tax cancellation settlement of
overpaid late payment interest, overpaid fine, tax deferral, tax payment in
instalments, certification of fulfillment of tax liabilities, cancellation of
outstanding tax, late payment interest, or fines, except for physical customs
declarations.
2. Documents enclosed with the customs dossier, additional declaration;
application for prior determination of HS numbers, origins and custom values;
list of tax-free goods, reports on use of tax-free goods, application for tax
exemption, tax reduction, tax refund, tax cancellation, application for
settlement of overpaid tax, late payment interest, or fine, application for tax
deferral, application for tax payment in instalments, application for
certification of fulfillment of tax liabilities, application for cancellation
of outstanding tax, late payment interest, or fine shall be submitted to the
customs authority or via the customs electronic data processing system
(hereinafter referred to as “e-customs system”). In the cases where original
copies are required according to this Circular, they declarant shall be
submitted to the customs authority directly or by post.
When examining the documents, the customs authority shall
compare them with information on the customs declaration and documents in the
customs dossier submitted by the declarant.
3. In case of submission of a physical customs declaration or a photocopy
of a document in the customs dossier, the declarant or taxpayer may submit the
original copy or photocopy. Regarding documents issued by foreign entities in
the form of electronic documents, emails, fax, telex, or documents issued by
the declarant or taxpayer, the declarant or taxpayer shall make certification,
append the signature, seal, and take responsibility for the accuracy,
truthfulness, and legitimacy of such documents. If the photocopy consists of
multiple pages, the declarant or taxpayer shall make certification, append the
signature and seal on the first page as well as other sheets.
4. If the language of the documents mentioned in Clause 1, Clause 2, and
Clause 3 of this Article is not Vietnamese or English, the declarant or
taxpayer must provide their Vietnamese or English translations and take
responsibility for such translations. In the cases mentioned in Clause 3 of
this Article, the declarant shall append his/her signature and seal on the
translations.”
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“Article 7. Application for prior determination of HS codes,
origin and customs value
1. Documents and samples serving prior determination of HS codes
a) The application form No. 01/XDTMS/TXNK in Appendix VI
hereof;
b) Technical documents provided by the applicant
(composition analysis, catalogue, goods pictures): 01 photocopy;
c) Samples of the goods to be exported or imported (if any).
The customs authority shall receive and process the samples
in accordance with Article 10 of Circular No. 14/2015/TT-BTC.
2. Application for prior determination of origin
The application for prior determination of origins shall
comply with provisions of the Circular on determination of origins of exports
and imports promulgated by the Minister of Finance.
3. An application for prior determination of customs valuation method
consists of:
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b) A sale contract directly entered into by the applicant
(if any): 01 photocopy;
c) The technical documents, catalogue or pictures of goods:
01 photocopy;
d) Documents relevant to the transaction: 01 photocopy;
dd) Relevant documents in case the invoice value of exports
must be converted to practical selling prices at the checkpoint of export: 01
photocopy.
If there are no practical transactions yet and thus the
applicant does not have the documents mentioned in Points b, d, dd of this
Clause, the applicant shall request the customs authority to provide
instructions on rules and conditions for applying the customs valuation method.
4. An application for prior determination of prices consists of:
a) The application form No. 02/XDTTG/TXNK in Appendix VI
hereof;
b) A sale contract directly entered into by the applicant or
an equivalent document: 01 photocopy;
c) The bank transfer confirmation: 01 photocopy;
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dd) Technical documents, catalogue or pictures of goods: 01
photocopy;
e) Documents related to the transaction (if any): 01
photocopy.
If the applicant does not have the documents mentioned in
Points b, c, d of this Clause yet, the applicant shall request the customs
authority to provide instructions on rules and conditions for applying the
customs valuation method.
5. The General Department of Customs will issue a written rejection of the
application for prior determination of HS codes, origin and customs value in
the following cases:
a) The conditions or documents for prior determination of HS
codes, origin or customs value are not adequate;
b) Any of the following cases:
b.1) The goods mentioned in the application are involved in
a case under investigation or inspection by a competent authority;
b.2) The goods mentioned in the application which is
received and processing by the General Department of Customs.
c) A competent authority has provided instructions on HS
codes of the goods mentioned in the application.”
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“Article 10. Application of various modes of customs
inspection customs procedures for exports or imports
1. Document inspection and physical inspection of goods shall be carried
out on the basis of risk management of the e-customs system (hereinafter
referred to as “classification”). The head of the customs authority shall carry
out the inspection according to classification by the e-customs system in
accordance with the Law on Customs, the Government's Decree No. 08/2015/ND-CP
and Section 3 Chapter II of this Circular.
2. b) Inspection of goods by a specialized agency shall be carried out in
accordance with corresponding regulations of laws; the whole shipment shall
undergo physical inspection if violations against regulations of law on customs
are suspected.”
5. Article 16 is amended as follows:
“Article 16. Customs documents needed while following
customs procedures
1. A customs dossier of exports consists of:
a) A customs declaration (form No. 02 in Appendix II
hereof).
If a physical customs declaration is made according to
Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 2
Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit
02 original copies of form No. HQ/2015/NK in Appendix IV hereof;
b) Commercial invoices or equivalent documents if the buyer
has to pay the seller: 01 photocopy;
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d) The export license or a document permitting the export
issued by a foreign trade authority if required;
d.1) In case of single shipment: 01 original copy;
d.2) In case of partial shipments: 01 original copy for the
first consignment;
dd) A notice of exemption from inspection or inspection
result or an equivalent document (hereinafter referred to as “inspection
certificate”): 01 original copy.
If corresponding regulations of law permits submission of
photocopies or does not specify whether the original copy or photocopy has to
be submitted, the declarant may submit a photocopy.
If the inspection certificate is used multiple times during
its effective period, the declarant shall only submit it 01 time to the
Sub-department of Customs where procedures for export of the first consignment
are followed;
e) The certificate of eligibility to export prescribed by
investment law: 01 photocopy while following procedures for export of the first
consignment;
g) Entrustment contract: 01 photocopy if an export license,
inspection certificate or certificate of eligibility to export is required for
export entrustment as prescribed by investment law and the trustee uses the
license or certificate of the trustor;
The declarant is not required to submit the documents
mentioned in Point d, Point dd and Point e of this Clause if they are sent
electronically by the inspecting authority or regulatory authority through the
National Single-window Information Portal in accordance with regulations of law
on national single-window system.
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a) A customs declaration according to form No. 01 in
Appendix II hereof.
If a physical customs declaration is made according to
Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 12
Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit
02 original copies of form No. HQ/2015/NK in Appendix IV hereof;
b) Commercial invoices or equivalent documents if the buyer
has to pay the seller: 01 photocopy.
If the goods owner buys the goods from a seller in Vietnam
and is instructed by the seller to receive goods overseas, the customs
authority shall accept the invoice issued by the seller in Vietnam to the goods
owner.
The declarant is not required to submit the commercial
invoice in the following cases:
b.1) Goods are imported to execute a processing contract
with a foreign trader;
b.2) Goods are imported without invoices and the buyer is
not required to pay the seller. In this case, the declarant shall declare the
customs value in accordance with Circular No. 39/2015/TT-BTC dated March 25,
2015 of the Minister of Finance.
c) The bill of lading or equivalent transport documents if
goods are transported by sea, air, railroad, or multi-modal transport as
prescribed by law (unless goods are imported through a land checkpoint, goods
traded between a free trade zone and the domestic market, imports carried in
the luggage upon entry): 01 photocopy.
With regard to imports serving petroleum exploration and
extraction transported on service ships (not commercial ships), the cargo
manifest shall be submitted instead of the bill of lading;
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dd) The export license or a document permitting the export
issued by a competent authority if required by foreign trade law; The
quota-based import license or a notification of tariff quota:
dd.1) If partial shipments are not permitted: 01 original
copy;
dd.2) If partial shipments are permitted: 01 original copy
for the first consignment;
e) Inspection certificate: 01 original copy.
If applicable law permits submission of photocopies or does
not specify whether the original copy or photocopy has to be submitted, the
declarant may submit a photocopy.
If the inspection certificate is used multiple times during
its effective period, the declarant shall only submit it 01 time to the
Sub-department of Customs where procedures for import of the first consignment
are followed;
g) The certificate of eligibility to import prescribed by
investment law: 01 photocopy while following procedures for import of the first
consignment;
h) Value declaration: the declarant shall make the value
declaration using the set form and send the electronic declaration to the
e-customs system or submit 02 original copies to the customs authority (in case
of submission of physical customs declaration). Cases in which a value
declaration is required and the value declaration form are provided in Circular
No. 39/2015/TT-BTC;
i) Documents certifying goods origins specified in Circulars
of the Minister of Finance on determination of origins of exports and imports;
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l) Entrustment contract: 01 photocopy if an import license,
inspection certificate or certificate of eligibility to import is required for
import entrustment as prescribed by investment law and the trustee uses the
license or certificate of the trustor;
m) A contract to sell goods to a school or research
institute or a contract to supply goods or services that are imported to serve
teaching or scientific experiments and apply 5% VAT according to the Law on
Value-added tax: 01 photocopy.
The declarant is not required to submit the documents
mentioned in Point dd, Point e, Point g and Point i of this Clause if they are
sent electronically through the National Single-window Information Portal by
the inspecting authority or regulatory authority or through the Association of
Southeast Asian Nations Single-window Information Portal by a competent
authority of the exporting country or through another portal conformable with
international treaties to which Vietnam is a signatory.
3. Customs dossiers of exports/imports not subject to tax
Apart from the documents mentioned in Clause 1 or Clause 2
of this Article, the declarant shall submit the following documents:
a) For goods imported as humanitarian aid or grant aid from
a foreign country:
a.1) A contract for supply of goods (if imported by the
successful bidder): 01 photocopy;
a.2) The import entrustment contract (in case of import
entrustment): 01 photocopy;
a.3) An aid confirmation from the Ministry of Finance (for
foreign aid classified as revenue of central government budget, emergency
assistance without specific recipients specified in Article 15 of Decree No.
93/2009/ND-CP, aid for a specific province but received and distributed by a
central agency): 01 original copy;
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b) For goods imported to serve projects funded by ODA grant
given by Vietnam to a foreign country:
b.1) A decision of the supervisory unit on assignment of
project management and execution tasks or decision on approval for the ODA
project of its supervisory agency which specifies that the ODA is a grant: 01
photocopy;
b.2) A list of goods provided as aid for the foreign country
prepared by the project-executing unit: 01 photocopy;
b.3) A contract for supply of goods in case goods are
imported by the successful bidder, or the import entrustment contract in case of
import entrustment: 01 photocopy.
c) For goods exported to serve projects funded by ODA grant
given by Vietnam to a foreign country:
c.1) A decision of the supervisory unit on assignment of
project management and execution tasks or decision on approval for the ODA
project of its supervisory agency which specifies that the ODA is a grant: 01
photocopy;
c.2) A list of goods provided as aid for the foreign country
prepared by the project-executing unit: 01 photocopy;
c.3) A contract for supply of goods (if goods are not direct
exported by the project-executing unit): 01 photocopy.
d) With regard to goods not subject to VAT being machinery,
equipment, supplies that cannot be domestically manufactured and need to be
imported to serve scientific research, technological development; machinery,
equipment, spare parts, specialized vehicles and supplies that cannot be
domestically manufactured and need to be imported to serve petroleum
exploration and development; airplanes, oil rigs, vessels that cannot be
manufactured in Vietnam and need to be imported as fixed assets of enterprises
or leased from foreign parties to used for manufacturing, trading, or for
lease, the following documents must be provided:
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d.2) The import entrustment contract (in case of import entrustment)
which specifies that the prices are exclusive of VAT: 01 photocopy;
d.3) Documents issued by the competent authorities
prescribed by the Law on Science and technology to assign various organizations
to execute research and development (R&D) programs, projects or contracts
that involve the machinery, equipment or supplies that cannot be domestically
manufactured and have to be imported to serve R&D: 01 original copy;
d.4) Contracts with foreign parties for lease of airplanes,
oil rigs, vessels that cannot be domestically manufactured and are used for
manufacturing, trading or for lease: 01 photocopy.
dd) Regarding weapons or military equipment that are
imported to serve national defense and security and not subject to VAT: 01
original copy of the certificate of goods imported to serve national defense
and security issued by the Ministry of National Defense or the Ministry of
Public Security.
e) Regarding imports of a finance lease enterprise that are
leased out to an export processing enterprise or an enterprise in a free trade
zone under a finance lease contract and are not subject to import duties;
imports that are directly delivered to an export processing enterprise or an
enterprise in a free trade zone: 01 photocopy of the finance lease contract
which specifies that the lessee is the processing enterprise or the enterprise
in the free trade zone (satisfying the conditions in Clause 1 Article 4 of the
Law on Export and import duties dated April 06, 2016);
g) Imports of contractors that are delivered directly to a
free trade zone for construction of factories or offices or for installation
according to bidding result: 01 photocopy of the contract for sale of goods to
the free trade zone according to the bidding result or direct contracting which
specifies that the successful bids are exclusive of import duties.
4. Customs dossier of duty-free goods
Apart from the documents mentioned in Clause 1 or Clause 2
of this Article and Decree No. 134/2016/ND-CP, the declarant shall submit the
following documents:
a) Form 06 of Decree No. 134/2016/ND-CP (List of duty-free
goods).
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In case of submission of a physical list of duty-free goods,
the declarant shall present the original copy and submit 01 photocopy (form No.
06 of Decree No. 134/2016/ND-CP) and the monitoring sheet that was received by
the customs authority;
b) The contract to lease or lease out specialized machinery,
equipment or vehicles serving petroleum activities; service contracts with
petroleum entities: 01 photocopy;
c) A contract for fabrication of machinery, equipment,
components, separate parts or spare parts or machinery and equipment necessary
for petroleum activities which specifies that the prices are exclusive of
import duty: 01 photocopy;
d) A contract for fabrication of machinery, equipment,
components, separate parts or spare parts or machinery and equipment that are
fixed assets of the entity eligible for investment incentives or that are fixed
assets of a shipyard: 01 photocopy.
5. Customs dossier in case of tax reduction
Apart from the documents mentioned in Clause 1 or Clause 2
of this Article, the declarant shall submit the application for export duty or
import duty reduction in accordance with Article 32 of Decree No.
134/2016/ND-CP.
6. Customs dossier in case of tax cancellation
Apart from the documents mentioned in Clause 1 or Clause 2
of this Article Decree No. 134/2016/ND-CP, the declarant shall submit the
following documents:
a) Regarding imports that have to be re-exported to the
exporting country or to a third country or to a free trade zone:
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In case of a physical declaration, the taxpayer shall submit
form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of
the re-export declaration, the import declaration, the contract and payment
documents (if any), the taxpayer’s statement that goods have not been used or
processed in Vietnam: 01 original copy;
b) Regarding exports that have to be re-imported into
Vietnam:
A written request for tax cancellation (form No. 02 in
Appendix IIs hereof).
In case of a physical declaration, the taxpayer shall submit
form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of
the re-import declaration, the export declaration, the contract and payment
documents (if any), the taxpayer’s statement that goods have not been used or
processed overseas: 01 original copy;
c) If the exports or imports are eligible for tax refund but
tax thereon has not been paid:
A written request for tax cancellation (form No. 02 in
Appendix IIs hereof).
In case of a physical declaration, the taxpayer shall submit
form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the taxes,
numbers of credit institution’s guarantee, the export or import declaration,
the export or import contract payment documents: 01 original copy.”
6. Article 16a shall be added as
follows:
“Article 16a. Retaining customs dossiers of exports and
imports
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a) The customs declaration;
b) Export/import license or written permission for
export/import issued by a competent authority in accordance with law on foreign
trade regarding exports and imports under scope of management specified in the
license;
c) An application for inspection by specialized agency if
the goods which are subject to inspection by a specialized agency are allowed
by the customs authority to brought back for storage and a sampling record
bearing certification of the specialized inspection agency if the goods are
subject to sample-taking as prescribed in law on management and inspection by
specialized agency;
d) A certificate of inspection by specialized agency;
dd) Sales contract of exports/imports (including processing
contract, outsourcing contract, lease contract, finance lease contract, repair
and maintenance contract and contract addendum, relevant documentary evidence
related to amendments to the contract) or equivalent documents in accordance
with law on commerce and foreign trade management.
An entrustment contract in case of entrusted export or
import;
e) A certificate of eligibility for export/import as
prescribed in law on investment;
g) Commercial invoices or equivalent documents in a case
where the buyer must make payment to the seller;
h) Bill of lading or other equivalent transport documents;
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k) A cargo manifest, if required;
l) Deliverables, catalogue, ingredient analysis, assessment
certificate in connection with exports and imports (if any);
m) A list of apparatus and monitoring sheet (recording the
subtraction of recorded/declared import/export from the import/export quota)
when declaring HS code in case of classification of composite machines or
combination of machines in Chapters 84, 85 and 90 of Vietnam export and import
classification nomenclature and classification of machinery and equipment,
unassembled or disassembled as prescribed in Article 7 and 8 Circular No.
14/2015/TT-BTC;
n) Accounting vouchers related to exports and imports as
prescribed in law on accounting, including data, documentary evidence and
materials in terms of warehouse discharge and warehouse entry;
o) Final accounts of use of imported materials/supplies,
exports and documentary evidence, materials forming the basis for preparation
of final accounts; the amount of required material for each finished unit,
product model design or manufacturing process, marker (a diagram of a precise
arrangement of pattern pieces) (if any), the required amount for each finished
export product, and documents and data in connection with processing and
manufacture of export products;
p) Documents involved in the inspection and customs
valuation as prescribed in Circular No. 39/2015/TT-BTC;
q) Other tax exemption dossier (declaration required) prescribed
in Article 5 through Article 31 of the Decree No. 134/2016/ND-CP; tax reduction
dossier prescribed in Article 32 of the Decree No. 134/2016/ND-CP; tax refund
dossier prescribed in Article 33 through Article 37 of the Decree No.
134/2016/ND-CP, Article 129 of this Circular; customs dossier of exports and
imports not subject to tax as prescribed in Article 16 of this Circular;
dossiers related to write-off of taxes, late payment interest, fines; extension
of tax payment, late payment interest, fines; tax arrears payment in
instalments and certification of tax obligation fulfillment of imports and
exports as prescribed in Articles 134, 135, 136 and 140 of this Circular;
r) Notification of prior determination of HS codes, origin,
customs value (if any);
s) Dossiers relevant to additional declaration, declaration
of repurposed goods or goods sold domestically instead of being re-exported as
prescribed in Article 20 and Article 21 of this Circular;
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u) Other documents related to exports and imports prescribed
in Decree No. 125/2017/ND-CP dated November 16, 2017 on amendments to Decree
No. 122/2016/ND-CP dated September 1, 2016 on preferential import or export
tariff, tariff nomenclature and fixed tax, mixed tax, import duty beyond tariff
quota, and in other legislative documents.
2. The customs declarant shall retain original copies of documents in the
customs dossier prescribed in Clause 1 hereof within the duration prescribed in
Point dd Clause 2 Article 18 of the Law on Customs dated June 23, 2014, and
present them to customs authorities upon post-customs clearance inspections.
Original copies may be made in electronic or physical form.
If original copies in physical form have been submitted to
the customs authority, the customs declarant must retain photocopies thereof.
If the original copies are made in electronic form, the customs declarant must
retain electronic copies.
If the customs declarant is a customs brokerage agent
(including express delivery businesses which are recognized as customs
brokerage agents), the goods owner shall be responsible for retaining documents
in the customs dossier. If the good owner is a foreign trader which does not
establish a presence in Vietnam to trade in export or import, the customs
brokerage agent shall be responsible for retaining documents in the customs
dossier.”
7. Clause 1 Article 18 is amended as
follows:
a) Point a and Point e of Clause 1 is amended as follows:
“a) The declarant must provide sufficient information on the
customs declaration as instructed in form No. 01 or form No. 02 in Appendix II
hereof and send documents of the customs dossier mentioned in Article 16 of
this Circular according to instructions in form No. 03 in Appendix II hereof to
the customs authority through the e-customs system. Documents of the customs dossier
may be electronic data or scans having certified by digital signatures.
In case of a physical customs declaration, the declarant
shall follow instructions in Appendix IV hereof and submit or present the
customs dossier in accordance with Article 16 of this Circular to the customs
authority when registering the customs declaration.
If raw materials or supplies are imported for processing or
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b) Points i, k, l, m, n, o and p below are added to Clause
1:
“i) A bill of lading must be declared on a separate import
declaration. If a bill of lading is declared on more than one declaration or
more than one bills of lading are declared on a single declaration or goods are
imported without a bill of lading, the declarant shall follow instructions in
form 01 of Appendix II hereof;
k) When registering an export declaration, the declarant
shall specify the container number (if exports are transported in containers)
and reference number of the goods according to form No. 02 in Appendix II
hereof.
If goods on more than one export declaration of the same
owner are loaded in the same container or on the same vehicle, the declarant
shall specify the information according to form No. 15 of Appendix II hereof
through the e-customs system before goods are released from the customs
controlled area (CCA);
l) Regarding exports and imports serving national defense
and security and thus exempt from customs declaration and physical inspection,
the declarant shall submit the written request for exemption from customs
declaration and physical inspection issued by the Minister of Public Security
or the Minister of National Defense to the customs authority where export or
import procedures are followed;
m) Regarding exports and imports requiring licensing by line
management authority, the license must be available upon registration of the
customs declaration and specified in the customs declaration according to
instructions on form No. 01 or form No. 02 of Appendix II hereof;
n) Regarding goods that are wrongly shipped or excess goods
according to the sale contract, the declarant shall make an additional
declaration according to Clause 4 Article 20 or reject the goods according to
Article 95 and Article 96 of this Circular;
o) If the electronic customs declaration system of the
declarant is not able to complete the electronic customs procedures, the
declarant shall send a written notification to the relevant Sub-department of
Customs using form No. 41/TB-HTSC/GSQL in Appendix V hereof and make the declaration
through a customs agent or at the office of the customs authority. In
consideration of the customs declaration method registered by the declarant in
form No. 41/TB-HTSC/GSQL, the Sub-department of Customs shall instruct the
declarant to follow the procedures;
p) Regarding goods on the duty-free list mentioned in Clause
1 Article 17 of the Law on Export and import duties dated April 06, 2016, the
project owner shall submit the duty-free list according to form 30 of Appendix
II hereof.
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“2. Checking conditions for customs declaration
registration.
The e-customs system will automatically inspect the
conditions for customs declaration registration, including:
a) The declarant is not suspended from following customs
procedures, except for the following cases:
a.1) Exports are eligible for tax exemption or not subject
to tax or eligible for 0% tax;
a.2) Goods are imported to serve national defense and
security or exempt from import duty or exempt from VAT; goods are exported to
serve national defense and security;
a.3) Goods are meant for disaster or epidemic recovery;
goods that are emergency assistance, humanitarian aid or grant aid.
b) The declarant is not facing the situations mentioned in
Clause 1 Article 14 of this Circular;
c) Information on the customs declaration is adequate and
conformable with instructions of this Circular;
d) Information about policies on goods management and
taxation applied to exports or imports on the customs declaration.
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In case of a physical customs declaration, the customs
official shall inspect fulfillment of the aforementioned conditions and
documents of the customs dossier.
3. Classification of declarations
a) For electronic declarations:
a.1) Export and import declarations:
Pursuant to risk classification criteria established by the
Minister of Finance, the Director of the General Department of Customs shall
classify the declarations and perform one of the following tasks on the
e-customs system:
a.1.1) Accept information on the declaration (lane 1);
a.1.2) Inspect relevant documents of the customs dossier
submitted or presented by the declarant or relevant documents on the National
Single-window Information Portal (lane 2);
a.1.3) Carry out physical inspection of goods based on
inspected relevant documents of the customs dossier submitted or presented by
the declarant or relevant documents on the National Single-window Information
Portal (lane 3);
a.2) Independent transport declaration:
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a.2.2) Inspect relevant documents of the customs dossier
submitted or presented by the declarant or relevant documents on the National
Single-window Information Portal (lane 2).
b) Physical declarations and cargo manifest:
Pursuant to the risk classification criteria established by
the Minister of Finance, risk analysis result and relevant information about
the goods available when the customs declaration is registered, the Director of
the Sub-department of Customs where the customs declaration is registered shall
classify the declaration or cargo manifest following instructions in Point a of
this Clause.
4. Time to notify the declaration classification result:
Classification of a customs declaration will be notified by
the customs authority right after the e-customs system has received and
registered information therein.
According to information updated by the time the exports or
imports arrive at the border checkpoint, the e-customs system will
automatically process and inform the declarant if its classification is changed
due to changes in information.”
9. Article 20 is amended as follows:
“Article 20. Additional declaration
Additional declaration means declaration of revisions to a
customs declaration and submission of documents relevant to such revisions.
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Except for in that cannot be changed according to Section 3
of Appendix II hereof, the declarant may make an additional declaration in the
following cases:
a) Additional declaration before customs clearance:
a.1) The declarant or taxpayer may make an additional
declaration before the customs authority informs the declarant of the
classification result;
a.2) The declarant or taxpayer that finds errors in the
customs declaration after the customs authority informs the classification
result but before customs clearance is granted may make an additional
declaration and incur penalties as prescribed by law;
a.3) If the declarant or taxpayer that makes an additional
declaration as requested by the customs authority after the customs authority
finds errors or inconsistency between the goods or customs dossier and
information provided during document inspection of physical inspection of goods
will incur penalties as prescribed by law.
b) Additional declaration after customs clearance:
Except additional declaration relevant to the export license
or import license, specialized inspection in terms of goods quality, health,
culture, quarantine of animals, animal products or plants or food quality, the
declarant shall make an additional declaration after customs clearance in the
following cases:
b.1) The declarant or taxpayer that finds errors in the
customs declaration before the customs authority issues a decision on
post-clearance inspection may makes an additional declaration within 60 days
from the date of customs clearance;
b.2) The declarant of taxpayer that finds errors in the
customs declaration after 60 days from the date of customs clearance and before
the customs authority issues a decision on post-clearance inspection shall make
additional declaration and incur penalties prescribed by law.
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Except for the cases of additional declaration mentioned in
Clause 3 through 5 of this Article, additional declaration shall be made as
follows:
a) Responsibilities of the declarant:
a.1) Make additional declaration by completing form No. 01,
form No. 02, form No. 04 or form No. 05 of Appendix II hereof and submit
documents relevant to the additional declaration. In case of a physical
declaration, the declarant shall complete and submit 02 original copies of form
No. 03/KBS/GSQL of Appendix V hereof and 01 photocopy of every document
relevant to the additional declaration.
Make the additional declaration within 05 working days from
the day on which a request is received from the customs authority in the cases
mentioned in Clause 1.a.3 of this Article;
a.2) If goods are not granted customs clearance because of
change of the port of loading, checkpoint of export, or means of transport, the
declarant shall make additional declaration as instructed in this Article. If
the change of the port or loading, checkpoint of export or means of transport
leads to changes of the transport modal, the customs declaration must be
cancelled as prescribed in Article 22 of this Circular;
a.3) If the exports have been are granted customs clearance
and brought into the CCA at the checkpoint and the declarant wishes to change
the port of loading or checkpoint of export and the means of transport, the
declarant shall submit a written permission for change of the checkpoint of
export issued by a competent authority or a written notice of change of the
port of loading (form No. 32/TDCX/GSQL in Appendix V hereof) to the customs
authority at the new port of loading or checkpoint of export for update on the
e-customs system. The supervising customs official at the port of loading or
checkpoint of export shall give a confirmation on the notice of change of the
port of loading or checkpoint of export and monitor the transport of goods to
the new port of loading or checkpoint of export, where they are loaded on the
vehicle for export in accordance with Clause 4 Article 52b of this Circular.
Within 05 working days from the day on which the notice is submitted to the
customs authority, the declarant shall make the additional declaration as
prescribed.
If the owner of the outbound vehicle changes the vehicle
name without changing the port of loading or checkpoint of export, a written
notice (form No. 33/TDPTVT/GSQL in Appendix V hereof) must be sent to the
customs authority before goods are loaded onto the vehicle, specifying the
goods on the export declarations on which the vehicle name is changed. If the
owner of the outbound vehicle changes the port of loading or checkpoint of
export, customs procedures specified in Clause 4 Article 52b of this Circular
shall be followed in order to move goods to the new port of loading;
a.4) If the exports have been granted customs clearance but
not taken into the CCA at the border checkpoint and the port of loading or
checkpoint of export is changed, the declarant shall submit a notice of such
change (form No. 34/TDCXCK/GSQL in Appendix V hereof) to the Sub-department of
Customs where the declaration is registered or the Sub-department of Customs of
the initial border checkpoint, according to which the supervision point will be
changed on the e-customs system. Within 05 working days from the day on which
the notice is submitted to the customs authority, the declarant shall make the
additional declaration as prescribed;
a.5) After goods are released from the CCA, if the container
number is not consistent with that on the customs declaration, the declarant
shall present the documentary evidence of delivery of the export to the
supervising customs official at the checkpoint of import or submit form No.
31/BKCT/GSQL in Appendix V hereof enclosed with documents about the change to
the container number issued by the carrier to the supervising customs official.
The supervising customs official shall check and update the correct container
number on the e-customs system in order to carry on the procedures.
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a.6) If goods are eligible to be released from the CCA but
their actual quantity or weight does not match that on an export declaration or
import declaration of bulk cargo (except air cargo), the declarant shall
present the weighing note issued by the provider of port/storage services or
the note of goods receipt bearing the signature of the seller’s representative
or the record on site inspection of goods quantity or weight to the supervising
customs official. The supervising customs official shall inspect and give a
confirmation on the aforementioned document and follow these instructions:
a.6.1) If the goods are subject to licensing, the
supervising customs official shall only allow the release of goods from the CCA
if their quantity or weight matches that on the license or does not exceed the
tolerance specified in the license (if any);
a.6.2) If the exports are bulk cargo are not subject to
licensing and there is an agreement on quantity or weight tolerance and
commercial level of the goods (goods of the same kind vary in value according
to their sizes): pursuant to the photocopy of the sale contract which specifies
the tolerance and method of payment according to actual quantity, the
supervising customs official shall confirm the actual quantity of the shipment
that is eligible for release from the CCA on the e-customs system. The
declarant shall make an additional declaration at the Sub-department of Customs
where the declaration is registered in accordance with provisions of Clause 3
of this Article within 05 working days from the entire shipment is released
from the CCA;
a.6.3) If the actual quantity of exports or import does not
match that on the customs declaration or the inspection result (except for the
cases specified in Point a.6.2 of this Clause), the declarant shall make the
additional declaration at the Sub-department of Customs where the declaration
is registered in accordance with Point a Clause 2 of fishery products Article.
If such an additional declaration is not made, the excess goods must not be
released from the CCA.
b) Responsibilities of the customs authority:
b.1) Regarding additional declaration before customs
clearance:
b.1.1) Receive the additional declaration submitted to the
e-customs system;
b.1.2) Within 02 working hours after the satisfactory
additional declaration is received, inspect the additional declaration within
the time limit (if any) specified in Clause 2 Article 23 of the Law on Customs
and send a notice through the e-customs system; provide explanation if the
additional declaration is rejected.
b.1.3) Take actions against violations (if found).
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b.2.1) Receive the additional declaration submitted to the
e-customs system;
b.2.2) Process the inspection result and:
b.2.2.1) finish inspecting the additional declaration and
physical inspection of goods (if any) and send a notice of the inspection
result through the e-customs system within 02 working hours after the
satisfactory additional declaration is received;
b.2.2.2) provide explanation for the declarant through the
e-customs system if the additional declaration is rejected.
b.2.3) Take actions against violations (if found).
b.3) In case of a physical declaration, apart from the tasks
mentioned in Point b of this Clause, the customs official must specify the time
and date of receipt of the additional declaration; check the adequacy and
accuracy of the additional declaration, specify the inspection result on the
application for additional declaration, and give the declarant 01 copy of the
application for additional declaration which bears the customs authority’s
confirmation.
3. Procedures for additional declaration in case of bulk cargo and
agreement on quantity or weight tolerance and commercial level of the goods
a) The declarant shall:
Provide additional information of the electronic customs
declaration and submit documents relevant to the additional declaration,
including:
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a.2) The importer’s note of goods receipt for the import
declaration or the export’s note of dispatch for the export declaration: 01
photocopy;
a.3) A record on goods receipt bearing the seller’s
signature or a statement bearing the buyer’s and the seller’s certification of
quantity, commercial level of goods and actual payment: 01 photocopy.
If the statement does not bear adequate certification of the
buyer and the sellers, it must bear the declarant’s certification;
a.4) A sale contract that specifies the tolerance of
quantity or weight and method of payment: 01 photocopy;
a.5) Payment document (if any): 01 photocopy;
a.6) The license on which quantity of goods has been
adjusted (for goods subject to licensing): 01 original copy. If the license is
issued electronically through the National Single-window Information Portal,
the declarant is not required to submit the physical license.
If the declarant is not permitted by a regulatory body to
adjust the license or fails to obtain a license for the excess quantity of
goods after 30 days from the date of customs clearance, such excess quantity
must be re-exported.
b) Responsibilities of the customs authority:
b.1) Receive and inspect the adequacy and conformity of the
additional declaration;
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4. Procedures for making additional declaration in case of incorrect or
excess goods, except for the cases in Clause 3 of this Article
a) In case of excess quantity of goods (without change in
categories of goods) and the excess goods are accepted by the recipient:
a.1) Responsibilities of the declarant:
The declarant shall make an additional declaration in
accordance with Point a.1 Clause 2 of this Article and submit the following
documents:
a.1.1) A written confirmation of excess goods issued by the
consignor: 01 photocopy;
a.1.2) The contract and appendix thereof specifying changes
to information about the goods and value thereof or equivalent documents
prescribed by law: 01 photocopy;
a.1.3) The commercial invoice specifying changes to
information about the goods and value thereof: 01 photocopy;
a.1.4) The bill of lading or an equivalent transport
document (if the additional declaration is relevant to the number of
containers, packages or bulk cargo weight and goods that have not been removed
from the CCA): 01 photocopy;
a.1.5) Payment document (if any): 01 photocopy;
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a.1.7) The certificate of specialized inspection on which
the quantity of goods has been adjusted: 01 original copy.
In the cases where the documents mentioned in Point a.1.6
and Point a.1.7 are sent electronically by a specialized agency through the
National Single-window Information Portal, the declarant is not required to
submit the physical copies thereof.
a.2) Responsibilities of the customs authority:
a.2.1) Receive the additional declaration;
a.2.2) Carry out physical inspection of goods if they are
inside the CCA (including goods in storage). If the goods have been removed
from the CCA, the declarant must obtain a confirmation of the actual quantity
of goods from the inspecting unit;
a.2.3) Carry out the inspection and process the inspection
result:
a.2.3.1) If result of physical inspection of goods or the
confirmation issued by the inspecting unit matches the result of inspection of
additional declaration, accept the additional declaration, impose penalties for
customs offences and carries on the procedures. The time limit for inspection
is specified in Clause 2 Article 23 of the Law on Customs;
a.2.3.2) In the cases where it is not possible to verify the
supporting documents or smuggling or fraud is suspected, the customs authority
shall cooperate with relevant authorities and domestic organizations (carrier,
delivery company, bank, insider) in verification within 10 working days. If the
additional declaration documents are found conformable, carry on the
procedures; if the supporting documents are not conformable, reject the
additional declaration and take appropriate actions prescribed by law;
a.2.3.3) If the result of physical inspection of goods or
the confirmation issued by the inspecting unit does not match the result of
inspection of additional declaration, reject the additional documents and take
appropriate actions prescribed by law.
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b.1) The declarant shall follow the instructions in Point
a.1 of this Clause;
b.2) Responsibilities of the customs authority:
Follow the instructions in Point a.2 of this Clause. In the
cases where verification by domestic organizations is not adequate and
verification by overseas organizations is needed: the Sub-department of Customs
where the declaration is registered shall send information to the General
Department of Customs, which will cooperate with relevant overseas
organizations (customs authority, carrier or shipping agent of the exporting
country, the exporter, …) in verifying the documents within 15 working days
from the day on which verification is given by domestic organizations. The
General Department of Customs may consider extending the aforementioned time
limit for up to 15 working days if the verification is complicated. Up to 02
extension may be granted.
Within 02 working days from the receipt of the verification
result, the customs official shall finish processing the additional
declaration. Violations (if any) shall be dealt with as prescribed.
c) In case of incorrect goods of the entire shipment (incorrect
categories):
c.1) Responsibilities of the declarant:
The declarant shall make an additional declaration in
accordance with Point a.1 Clause 2 of this Article and submit the following
documents:
c.1.1) A written confirmation issued by the consignor which
provides explanation: 01 photocopy;
c.1.2) The contract and appendix thereof specifying changes
to information about the goods and value thereof or equivalent documents
prescribed by law: 01 photocopy;
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c.1.4) The bill of lading or an equivalent transport
document (if the additional declaration is relevant to the number of
containers, packages or bulk cargo weight and goods that have not been removed
from the CCA): 01 photocopy;
c.1.5) Payment document (if any): 01 photocopy;
c.1.6) A written explanation for acceptance of the incorrect
goods issued by the declarant: 01 original copy;
c.2) Responsibilities of the customs authority:
c.2.1) Receive the additional declaration;
c.2.2) Carry out physical inspection of goods if they are
inside the CCA (including goods in storage). The time limit for inspection is
specified in Clause 2 Article 23 of the Law on Customs.
If the goods have been removed from the CCA, the declarant
must obtain a confirmation of the actual quantity and categories of goods from
the inspecting unit;
c.2.3) Verify conformity of supporting documents: the
Sub-department of Customs where the declaration is registered shall send relevant
information to the General Department of Customs, which will cooperate with
overseas organizations (customs authority of the exporting country, carrier,
shipping agent, exporter, overseas customs chief) in verifying conformity of
documents proving the additional declaration within 45 working days. The
General Department of Customs may consider extending the aforementioned time
limit for up to 45 working days if the verification is complicated. Up to 02
extension may be granted.
Within 02 working days from the receipt of the verification
result, the customs official shall finish processing the additional
declaration. Violations (if any) shall be dealt with as prescribed.
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c.2.4.1) If the result of physical inspection of goods or
the confirmation issued by the inspecting unit matches the verification result
or no result is given by the deadline for verification, accept the additional
declaration and carry on the procedures;
c.2.4.2) If the result of physical inspection of goods or
the confirmation issued by the inspecting unit does not match the verification
result, reject the additional documents and take appropriate actions prescribed
by law.
5. Procedures for additional declaration after customs clearance in case of
insufficient quantity of goods and the goods are not partially or entirely
removed from the CCA, except for the cases mentioned in Clause 3 of this
Article
a) Responsibilities of the declarant:
Provide additional information of the electronic customs
declaration and submit documents relevant to the additional declaration,
including:
a.1) A written confirmation of insufficient quantity of
goods issued by the consignor: 01 photocopy;
a.2) The contract and appendix thereof specifying changes to
information about the goods and value thereof or equivalent documents
prescribed by law: 01 photocopy;
a.3) The commercial invoice specifying changes to
information about the goods and value thereof: 01 photocopy;
a.4) The bill of lading or an equivalent transport document
(if the additional declaration is relevant to the number of containers,
packages or bulk cargo weight and goods that have not been removed from the
CCA): 01 photocopy;
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a.6) If the result of physical inspection of actual quantity
of imports given by the inspecting unit.
b) Responsibilities of the customs authority:
b.1) Receive the additional declaration;
b.2) Carry out physical inspection of goods if they are
inside the CCA (including goods in storage). The time limit for inspection is
specified in Clause 2 Article 23 of the Law on Customs;
b.3) Handle inspection result:
b.3.1) If the additional declaration matches the result of
physical inspection of the goods that are still in the CCA and information
about the goods that have been removed from the CCA, accept the additional
declaration and carry on the procedures;
b.3.2) In the cases where it is not possible to verify the
supporting documents or smuggling or fraud is suspected, the customs authority
shall cooperate with relevant authorities and domestic organizations (carrier,
delivery company, bank, insurer) in verification within 10 working days. If the
additional declaration documents are found conformable, carry on the
procedures; if the supporting documents are not conformable, reject the
additional declaration and take appropriate actions prescribed by law;
b.3.3) If the additional declaration does not match the
result of physical inspection of the goods that are still in the CCA and
information about the goods that have been removed from the CCA, reject the
additional declaration and take appropriate actions prescribed by law.”
10. Clause 1 and Clause 2 of Article 21
are amended as follows:
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a) Exports or imports that are sold domestically or
repurposed shall comply with provisions of Clause 5 Article 25 of Decree No.
08/2015/ND-CP, which is amended in Clause 12 Article 1 of Decree No.
59/2018/ND-CP;
b) Domestic sale or repurposing of goods that have undergone
export or import procedures is only permitted after the declarant has completed
customs procedures for the new customs declaration;
c) If the export or import license is required, a written
permission by the licensing authority is also required for domestic sale or
repurposing of the goods if it is subject to licensing by law;
d) In case of domestic sale or repurposing of exports or
imports, the taxpayer shall declare and pay taxes and fines (if any) as
prescribed.
2. Responsibilities of the declarant:
a) Prepare and submit the customs dossier through the
e-customs system, including:
a.1) The customs declaration specified in Article 16 of this
Circular which specifies the number of the initial customs declaration,
repurposing or domestic sale method (“Phần ghi chú” of the electronic declaration
or “Ghi chép khác” of the physical declaration).
If the imports that are repurposed or sold domestically are
exempt from import duties or not subject to import duties, the customs dossier
retention period (05 years) has expired by the date of repurposing or domestic
sale, or the imports are tools or instruments that are not subject to tax and
the value of which is not entirely included in production cost (not monitored
by the importer according to import declaration numbers) and the customs
dossier retention period has not expired, the importer is not required to
provide the declaration number upon repurposing or domestic sale.
If the imports are raw materials or supplies that have been
converted into products when they are repurposed or sold domestically, the raw
materials or supplies and the finished products shall be separately declared on
the same declaration. The finished products, on which tax is not declared,
shall be written on a line; the initial raw materials or supplies (write
“TĐMĐSDSP” at “mã số quản lý riêng”) and tax thereon shall be written on the
next line. Categories of the finished products shall comply with applicable
law.
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a.3) The certificate of specialized inspection if …. are not
fulfilled with the initial customs declaration is registered: 01 original copy;
a.4) A written agreement with the foreign party on
repurposing or the goods or the commercial invoice in case … : 01 photocopy.
b) In case of repurposing by re-export: the taxpayer shall
declare in accordance with Point a of this Clause and is not required to pay
tax;
c) In case of repurposing by transfer to another party
exempt from tax: the transferee shall declare in accordance with Point a of
this Clause and is not required to pay tax;
If the transferee has to submit the duty-free list, the
customs authority shall deduct the goods from the duty-free list submitted by
the transferee.
The transferee is not required to pay import duty on the
goods provided the transfer price is exclusive of import duty. The transferee
shall notify the customs authority that receives the duty-free list of the transfer
of goods (if the duty-free list has been submitted) or the customs official
where the initial declaration is registered (if submission of the duty-free
list is not required);
d) If the customs authority or a competent authority finds
that a taxpayer repurposes or domestically sells goods without declaring and
paying taxes, such taxpayer shall pay an amount of tax imposed according to the
initial import declaration, pay late payment interest and incur other penalties
as prescribed by applicable law.”
11. Article 22 is amended as follows:
“Article 22. Cancellation of customs declaration
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a) The customs declaration is not valid for completing
customs procedures in the following cases:
a.1) The imports do not arrive at the checkpoint of import
within 15 days from the day on which the import declaration is registered;
a.2) The exports are exempt from document inspection and
physical inspection but have not entered the CCA at the checkpoint of export within
15 days from the day on which the export declaration is registered;
a.3) The exports have to undergo document inspection but the
declarant has not submitted the customs dossier, or customs procedures have
been completed but the goods have are not taken into the CCA at the checkpoint
of export within 15 days from the day on which the export declaration is
registered;
a.4) The exports have to undergo physical inspection but the
declarant fails submit documents and present goods to the customs authority for
inspection within 15 days from the day on which the export declaration is
registered;
a.5) The customs declaration has been registered and the
goods are subject to licensing by a competent authority but such a license is
not available when the declaration is registered.
b) The customs declaration has been registered, customs
clearance is not granted because of an error of the e-customs system and the
physical declaration has been granted customs clearance or conditional customs
clearance or the goods have been put into storage;
c) The customs declaration has been registered but the goods
fail to meet certain requirements and have to be re-exported or destroyed;
d) Cases in which cancellation of a customs declaration is
requested by the declarant:
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d.2) The declaration of in-country export has been granted
customs clearance or conditional customs clearance but the exporter or
importers cancels the transaction;
d.3) Cases other than those mentioned in Points a.2, a.3,
a.4, d.1 and d.2 of this Clause in which the export declaration has been
granted customs clearance or conditional customs clearance but goods are not
exported in reality;
d.4) The declarant provides in correct information on the
declaration according to Section 3 of Appendix II hereof, unless the import
declaration has been granted customs clearance or conditional customs clearance
and goods have been released from the CCA; the export declaration has been
granted customs clearance or conditional customs clearance and the goods have
been exported in reality.
2. Procedures for canceling a customs declaration
a) Responsibilities of the declarant:
a.1) In the cases mentioned in Point b and Point d Clause 1
of this Article, the declarant shall complete form No. 06 in Appendix II hereof
and send it through the e-customs system to the Sub-department of Customs where
the declaration is registered.
In case of cancellation of a physical declaration, the
declarant shall complete and submit 02 original copies of form No. 04/HTK/GSQL
in Appendix V hereof to the Sub-department of Customs where the declaration is
registered;
a.2) In the cases mentioned in Points d.1, d.2, d.3 Clause 1
of this Article, the declarant shall enclose the form with documents proving
that the goods are not exported in reality.
In case of cancellation of an export declaration on which
goods have been taken into the CCA but are not exported in reality, the
declarant shall specify in the cancellation form that taxes on the goods have
not been refunded or deducted by any domestic tax authority or customs
authority and take responsibility for such content. If the customs authority or
tax authority finds tax has been refunded or deducted, the declarant shall be
dealt with as prescribed by law;
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b.1) In the cases mentioned in Point a Clause 1 of this
Article: Within 01 working day from the day on which the customs declaration is
invalidated as prescribed in Point a or Point d Clause 1 of this Article, the
Sub-department of Customs where the declaration is registered shall verify
information on the e-customs system, cancel the customs declaration and inform
the declarant of such cancellation through the e-customs system;
b.2) In the cases mentioned in Point c Clause 1 of this
Article: Within 01 working day from the day on which the goods are re-exported
or the confirmation of goods destruction is received, the Sub-department of
Customs where the declaration is registered shall cancel the declaration;
b.3) In the cases mentioned in Point b or Point d Clause 1
of this Article:
b.3.1) Within 08 working hours from the receipt of the
request for cancellation from the declarant, the customs official shall verify
the reasons, conditions and information about the declaration on the e-customs
system, request the Director of the Sub-department of Customs to consider
approving the cancellation and inform the declarant through the e-customs
system, settle taxes (if any) in accordance with Article 131 of this Circular
and update on the risk management system, according to which the enterprise’s
conformity with law will be assessed.
In the cases where the Sub-department of Customs where the
declaration is registered receives information in writing about violations of
law relevant to the shipment from other competent authorities, the export
declaration that has been granted customs clearance or conditional customs
clearance may only be cancelled after necessary actions have been taken and the
shipment does not violate the law or the violations have been dealt with as
prescribed by law;
b.3.2) If the cancellation of the declaration of temporarily
imported/export goods affects information for management of quantity of goods
temporarily imported/export on the e-customs system, the customs authority must
update goods quantity on the e-customs system after the declaration is
cancelled;
b.3.3) The declarant shall inform the Department of Taxation
of the province where the enterprise applies for business registration if the
exports have domestic origins (form No. 01/TB-XNKTC/GSQL in Appendix V hereof)
or the Sub-department of Customs where the import declaration is registered if
the exports have foreign origins (if the export declaration and import
declaration are registered at different Sub-departments of Customs). Taxes on
goods on the cancelled export declaration shall not be paid, refunded or deducted.
b.4) For physical declarations, in addition to the steps
mentioned in Points b.1, b.2 and b.3 of this Clause, the customs official shall
cross out the cancelled declaration, append signature and seal on it and
archive it. Cancelled declarations shall be sorted by their issuance numbers”
12. Clause 1 Article 23 is amended as
follows:
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Within 01 working hour after the declaration is registered,
the customs authority shall verify the customs dossier and respond to the
declarant through the e-customs system. After this time, it will be considered
that the electronic customs dossier has been adequately submitted to the
customs authority.
In case of physical inspection of goods, the customs
official must write the inspection result on the result note, update on the
e-customs system in accordance with Article 29 of this Circular and
instructions of the General Department of Customs, decide customs clearance,
conditional customs clearance or put the goods into storage.”
13. Clause 3 Article 24 is amended as
follows:
“3. If the export or import shipment has been granted
customs clearance on the basis of the analysis result, the customs authority
shall use such result to carry on customs procedures for the next shipments of
the same declarant that have goods with the same names, origins, codes, and
imported from the same manufacturer (for imports).
The next shipments will be selected to undergo analysis by
the customs authority on the basis of risk management.”
14. Article 25 is amended as follows:
“Article 25. Inspection of customs value while following
customs procedures
1. Customs dossiers of exports and imports that have to undergo detailed
document inspection or physical inspection of goods shall undergo inspection of
customs value while following customs procedures.
2. Inspection content: The customs authority shall inspect the customs
value declared by the declarant on the customs declaration or customs value
declaration (hereinafter referred to as “declared value”) in accordance with
instructions of Circular No. 39/2015/TT-BTC and this Circular.
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a) Rejection of declared value:
The customs authority shall issue the customs value notice
(form No. 02B/TB-TGHQ/TXNK in Appendix VI hereof) and request the declarant to
make additional declaration within 05 working days from the day on which the
notice is issued and grant conditional customs clearance as prescribed. If the
declarant makes additional declaration according to the customs value notice by
the aforementioned deadline, the customs authority shall grant customs
clearance and impose penalties (if violations are found). If the declarant
fails to make additional declaration by the deadline or the additional
declaration is not conformable with the customs value notice, the customs
authority shall impose tax in accordance with the Law on Tax administration in
order to grant customs clearance and impose penalties (if violations are
found).
The declared value of exports or imports will be rejected in
the following cases:
a.1) The declarant fails to declare or correctly and
adequately declare any of the mandatory information on the customs declaration
(including: point of unloading, method of payment, codes of goods, cost of
transport, insurance premium, codes and names of … , detailed value, total … ,
goods description, unit of measurement, unit prices, taxable unit prices,
taxable values, invoice value, total invoice value, country of origin) and the
customs value declaration (if any) which affects the customs value.
If the declarant has a special relationship which is not
mentioned on the customs declaration or the customs value declaration (if any),
the customs authority shall request the declarant to provide such information
in accordance with Article 20 of this Circular. If declarant states that
his/her special relationship does not affect the selling price, the customs
authority shall inspect the impact of such relationship on the selling price in
accordance with Article 7 of Circular No. 39/2015/TT-BTC;
a.2) Customs values in documents of the customs dossier
submitted or presented by the declarant to the customs authority are
inconsistent;
a.3) Any of the conditions specified in Clause 8 Article 1
of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this Circular is
not satisfied when applying the customs valuation methods.
a.4) The customs valuation methods specified in Clause 8
Article 1 of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this
Circular are not strictly followed.
b) Doubtful declared values:
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b.1.1) If the declarant fails to provide additional
documents or appoint a representative and fails to explain or prove the
declared values, or the documents or explanation provided by the declarant fail
to disproved the basis for rejection of declared values mentioned in Points
dd.2.1, dd.2.2, dd.2.3, dd.2.5, dd.2.6 Clause 4 of this Article, the customs
authority shall issue a customs value notice, impose taxes in accordance with
the Law on Tax administration and impose penalties (if violations are found);
b.1.2) In cases other than those specified in Point b.1.1 of
this Clause, the customs authority shall accept the values declared by the
declarant, issue the customs value notice and grant customs clearance.
b.2) If the declared value of imports is doubtfully high
according to Point b.5.7 of this Clause, the customs authority shall accept the
declared value, grant customs clearance and request a tax authority to inspect
the related transaction in accordance with regulations of law on related
transactions.
b.3) In cases other than those specified in Point b.1 and
Point b.2 of this Clause, the customs authority shall issue a notice of reasons
for suspicion, prices, methods and meeting time through the e-customs system or
using form No. 02A/TB-NVTG/TXNK in Appendix VI hereof and grant conditional
customs clearance as prescribed; the declarant shall comply with
recommendations of the customs authority and instructions in Clause 4 of this
Article;
b.4) The declared value of exports is considered doubtful in
the following cases:
b.4.1) The declare value is lower than reference prices of
identical or similar goods issued by the General Department of Customs
according to Article 22 of Circular No. 39/2015/TT-BTC;
b.4.2) The declared value is lower than the lowest customs
value of identical or similar exports determined by the customs authority, or
lower than the lowest declared values of identical or similar goods that was
accepted by the customs authority in the customs value database (do not compare
with doubtful customs values).
Identical and similar goods in the customs value database
that are used for comparison are goods that are exported within 90 days before
or after the registration date of the export declaration of the goods whose
customs values are being examined;
b.4.3) The declare value is lower than the customs value
collected by the customs authority from information sources specified in
Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs
values of exports at the checkpoint of export;
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b.4.5) If identical or similar goods prescribed by No.
39/2015/TT-BTC cannot be found, the following goods will also be identified as
identical or similar goods:
b.4.5.1) Exports whose functions or uses are comparable to
those of identical or similar goods available in the customs value database;
b.4.5.2) Exports whose quality is higher than that of
identical or similar goods available in the customs value database;
b.5) The declared value of imports is considered doubtful in
the following cases:
b.5.1) The declare value is lower than reference prices of
identical or similar goods issued by the General Department of Customs
according to Article 22 of Circular No. 39/2015/TT-BTC;
b.5.2) The declared value is lower than the lowest customs
value of identical or similar imports determined by the customs authority, or
lower than the lowest declared values of identical or similar goods that was
accepted by the customs authority in the customs value database (do not compare
with doubtful customs values);
b.5.3) The declared value is lower than or equal to the
declared value of integral parts of identical or similar goods; lower than or
equal to customs value of primary materials of identical or similar imports;
lower than or equal to cost of transport of identical or similar imports at the
first checkpoint of import;
b.5.4) The declare value is lower than the customs value
collected by the customs authority from information sources specified in
Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs
values of imports at the first checkpoint of export;
b.5.5) The imports are discounted while the declared value
minus (-) the discount is lower than the lowest customs value of identical or
similar imports in the customs value database;
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b.5.6.1) Imports whose functions or uses are comparable to
those of identical or similar imports available in the customs value database;
b.5.6.2) Imports whose quality is higher than that of
identical or similar imports available in the customs value database;
b.5.6.3) Imports from developed countries or groups of
countries that are comparable to identical or similar imports from developing
countries available in the customs value database;
b.5.7) The declare value of imports is doubtfully higher
than reference prices of identical or similar imports issued by the General
Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC;
b.5.8) Identical and similar imports in the database that
are used for comparison mentioned in Point b.5.2 or pt b.5.5 of this Clause are
goods that are exported to Vietnam within 60 days before or after the date of
export declaration of the goods whose customs values are being examined; If
identical or similar goods cannot be found within the aforementioned time
frame, it may be extended to 90 days before or after the date of export.
c) Customs authority shall grant customs clearance to goods
other than those mentioned in Point a and Point b of this Clause at the
declared values.
4. Consultation
a.1) The Director of the provincial Department of Customs
shall hold the consultation and take responsibility for the effectiveness of
the consultation; The Director of the provincial Department of Customs may
delegate the Director of a Sub-department of Customs to carry out the
consultation if appropriate.
b) Responsibilities:
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b.1.1) Hold the consultation, check the documents submitted
or presented by the declarant in accordance with Point b.2 of this Clause to
clarify the suspicions;
b.1.2) Make a consultation record which specifies the full
discussion during the consultation; additional documents submitted by the
declarant; whether or not the declarant agrees with the basis for rejection in
case the customs authority has sufficient basis for rejecting the declared
value; and the verdict of the consultation. If the declared value is rejected,
the basis for rejection must be specified in accordance with Point dd.2 of this
Clause, the values and valuation method applied by the customs authority.
b.2) The declarant must present the sale contract or an
equivalent document, commercial invoice, documents specifying the cost of
transport, insurance documents, C/Os (if any), payment documents (if any),
documents about the customs valuation method prescribed in Circular No.
39/2015/TT-BTC or this Circular (01 photocopy); appoint the declarant’s legal
representative or an authorized person to attend the consultation, who has the
responsibility to provide explanation for the declared values at the request of
the customs authority;
b.3) The consultation record must be signed by all parties.
c) Method of consultation: direct consultation;
d) Within 30 days from the registration date o the customs
declaration, the export or import declaration;
dd) Processing consultation result:
dd.1) If the declarant concurs with the value or method
applied by the customs authority, the customs authority shall carry out the
inspection and issue the customs value notice. Within 05 working days from the
consultation date, the declarant shall make the additional declaration. If the
declarant makes additional declaration by the aforementioned deadline specified
in the customs value notice, the customs authority shall grant customs
clearance and impose penalties (if violations are found). If the declarant
fails to make additional declaration by the deadline or the additional
declaration is not conformable with the customs value notice, the customs
authority shall impose tax in accordance with the Law on Tax administration in
order to grant customs clearance and impose penalties (if violations are
found);
dd.2) If the customs authority rejects the declared value
after the consultation, the customs authority shall issue the customs value
notice and request the declarant to make additional declaration within 05
working days from the ending date of the consultation. If the declarant makes
the additional declaration by the aforementioned deadline specified in the
customs value notice, the customs authority shall grant customs clearance and
impose penalties (if violations are found). If the declarant fails to make
additional declaration by the deadline or the additional declaration is not
conformable with the customs value notice, the customs authority shall impose
tax in accordance with the Law on Tax administration in order to grant customs
clearance and impose penalties (if violations are found).
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dd.2.1) One of the cases mentioned in Point a Clause 3 of
this Article;
dd.2.2) The declarant fails to declare or correctly declare
the actual price that was paid or will be paid; the elements relevant to
customs valuation specified in Article 6, Article 13 and Article 15 of Circular
No. 39/2015/TT-BTC;
dd.2.3) Information provided by the declarant after
inspection is found incorrect, the documents provided are found forged or
illegitimate;
dd.2.40 The declarant fails to provide the evidence or
documents specified in Point b.2 of this Clause for the customs authority
without acceptable explanation; fails to attend the consultation without
acceptable explanation; the person who attends the consultation is not the
declarant’s legal representative or does not have a letter of attorney; the
declarant fails to sign the consultation record in accordance with Point b.3 of
this Clause;
dd.2.5) Information provided by the exporter or the
exporter’s representative about the imports; information provided by the seller
or manufacturer reveals that the declared value is not true;
dd.2.6) The declarant’s explanation does not match the
customs dossier or the documents specified in Point b.2 of this Clause.
dd.3) If the basis for the customs authority to reject the
declared value prescribed in Appendix dd.2 of this Clause is not solid, the
customs authority shall accept the values declared by the declarant, issue the
customs value notice and grant customs clearance as prescribed.
5. During rejection of the declared value, customs valuation and tax
imposition prescribed in this Article, the customs authority shall follow
instructions in Article 13, Article 15 and Article 16 of Circular No.
39/2015/TT-BTC if they are not followed or correctly followed by the declarant.
6. Reuse of consultation result
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b) The declarant shall request the customs authority to
reuse the consultation result for the next export or import by the deadline for
completion of customs procedures through the e-customs system or in the notice
of doubtful declare value;
c) the customs authority shall verify information and notify
the result through the e-customs system or in writing (in case of physical
declarations).”
15. Article 25a shall be added as
follows:
“Article 25a. Rules on and methods of customs valuation applied
to exports
1. Rules: Customs value is the selling price of goods up to a checkpoint of
export, excluding international insurance premium (I), international freight
(F), determined according to methods of customs valuation prescribed in Clause
2, Clause 3, Clause 4, Clause 5 of this Article, in descending order of
precedence and stop at the method when the customs value is successfully
determined.
2. The selling price of goods up to checkpoint of export
a) The selling price of goods up to checkpoint of export is
the price of good stated in the sales contract or commercial invoice and other
costs relating to exports, up to the checkpoint of export in accordance with
documentary evidence of these costs, not included in the selling price of
goods;
b) Costs not included in the selling price of goods;
b.1) Inland freight and costs incurred in transport of
exports up to the checkpoint of export, including loading and unloading costs
to the checkpoint of export;
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b.3) Other costs relating to exports, including container
freight station fee;
b.4) If the costs as provided in Point b.1, b.2, b.3 of this
Clause are inclusive of VAT paid in Vietnam, the VAT shall be excluded from the
customs value of exports if the proof of VAT payment is available.
c) Rules of cost allocation:
The costs set out in Point b of this Clause shall be
determined for every kind of export goods. If the consignment comprises a broad
range of goods but the costs are not assigned for each kind of goods, they
shall be allocated using one of the following methods:
c.1) According to the selling price of each kind of goods;
c.2) According to weight or volume or quantity of each kind
of goods.
d) Documents on customs valuation according to the selected
method, each document is enclosed with its photocopy, including:
d.1) Sales contract, commercial invoice;
d.2) Proof of costs associated with exports up to checkpoint
of export (if any);
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3. The selling price of identical or similar exports stated in customs
value database
a) The customs value, in this method, shall be based on the
selling price of identical or similar exports stated in customs value database,
after adjusting it to the selling price of goods up to checkpoint of export at
the in the nearest time compared to the date of registration of export
declaration of consignment undergoing customs valuation;
b) Cases need adjustments:
b.1) Difference in distances;
b.2) Difference in modes of transport.
c) Application conditions:
c.1) The customs value of exports shall be determined
according to this method provided that the identical or similar exports
declared by the declarant as prescribed in Clause 2 of this Article have been
approved or determined by the customs authority as prescribed in one of the
methods prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP.
c.2) The adjustments upon difference in distances or mode of
transport shall be made provided that objective and quantifiable documents
are available.
c.3) If more than one selling price of identical or similar
exported good is found, the lowest of such value shall be determined as customs
value, except for customs value of identical or similar consignments which are
doubtful about declared value as prescribed in Point b.4 Clause 3 Article 25
hereof.
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d.1) Export customs declaration of identical or similar
exports;
d.2) Transport contract or document indicating the freight
of identical or similar exports (if it is adjusted);
d.3) Other documents in connection with customs valuation
using this method.
4. Selling price of identical or similar exports in Vietnamese market
a) Customs value of exports, in this method, shall be
determined according to selling price of identical or similar exports on the
Vietnamese market stated in the sale invoice at the nearest time to the
registration date in the export customs declaration of the consignment in
question plus inland freight and other costs associated with the exports up to
the checkpoint of export, less VAT paid in Vietnam;
b) Application conditions:
b.1) The selling price of identical or similar goods in
Vietnamese market must be indicated in accounting records and vouchers that are
legal, available and recorded in accordance with accounting standards in
Vietnam. If more than one selling price is found at a time, the value with
greatest quantity of goods sold shall prevail;
b.2) The deduction of VAT or addition of freight or other
related costs shall only be made of equivalent documents are objective and
quantifiable.
d) Documents on customs valuation according to the selected
method, each document is enclosed with its photocopy, including:
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c.2) Documents justifying inland freight, cost incurred in
customs valuation as provided in Point a Clause 4 of this Article.
5. Selling price of exports collected, aggregated, classified as prescribed
in Clause 8 Article 1 of Decree No. 59/2018/ND-CP:
a) The customs value of exports in this method shall be
determined as follows:
a.1) Flexibly apply methods of customs valuation prescribed
in Clauses 2, 3, 4 of this Article by expanding definition of identical or
similar goods under the provisions of Point b.4.5 Clause 3 Article 25 of this
Circular to determine customs value;
a.2) If the customs value cannot be determined under the
provisions of Point a.1 of this Clause, the source of information prescribed in
Article 25 of Circular No. 39/2015/TT-BTC, adjusted to the selling price up to
the checkpoint of export of exports in question. The adjustment method is
specified in the Points b and c of this Clause;
a.3) If the customs value cannot be determined as prescribed
in Point a.2 of this Clause, the value determined by a valuation agency shall
be used as per the law.
b) Application conditions:
b.1) The adjustments shall be made provided that there are
objective and quantifiable documents;
b.2) If more than one selling price is found after the
adjustment, the lowest value shall be used; the customs value of identical or
similar goods doubtful about the declared value prescribed in Point b.4 Clause
3 Article 25 of this Circular to determine the customs value.
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6. If the exports do not go with a sales contract or commercial invoice,
the declared value shall be the customs value. If there are grounds to
determine that the declared value is not appropriate, the customs authority
shall determine the customs value according to the rules and methods prescribed
in this Article.”
16. Article 27 is amended as follows:
a) The title of Article 27 is amended as follows:
"Điều 27. Kiểm tra xuất xứ hàng hóa, kiểm tra việc thực
hiện chính sách thuế, kiểm tra việc áp dụng văn bản thông báo kết quả xác định
trước” (“Article 27. Inspection of goods origins, implementation of tax
policies, application of notification of prior determination result")
b) Clause 2, Clause 3 and Clause 5 are amended, Clause 6 is
added after Clause 5:
“2. Inspect the basis for determining goods not subject to
tax if the declarant declares that goods are not subject to export/import duty,
safeguard duty, anti-dumping duty, countervailing duty, VAT, excise tax or
environmental protection tax.
3. Inspect the basis for determining goods eligible for tax recession or
tax cancellation if so declared.
5. Inspect and verify information on the notification of prior
determination result with documents and the actual shipment of exports/imports
if the exports/imports must undergo document inspection or physical inspection
of goods. If the goods do not match the notification of prior determination
result, their codes, origins, and customs values shall be verified as
prescribed.
6. Inspection and determination of goods origins shall comply with
Circulars of the Minister of Finance on determination of origins of exports and
imports.”
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“2. Use of a single license for multiple export/import
shipments
a) While following procedures for the first export/import
shipment, according to the physical license submitted by the declarant or
information on the electronic customs declaration issued through the National
Single-window Information Portal, the customs official where the declaration is
registered shall update information on the license on the e-customs system in
order to monitor the quantity of goods exported/imported;
b) If this function is not available on the e-customs
system:
According to the document certifying the quantity of
licensed goods (if the license is issued through the National Single-window
Information Portal) issued by the General Department of Customs or the physical
license, the Sub-department of Customs shall issue the monitoring note form No.
05/TDTL/GSQL in Appendix V hereof and … . Give the monitoring note and 01
photocopy of the physical license (if any) to the declarant, which will be used
for the next shipments.
After entire quantity of goods on the license has been
exported/imported, the Sub-department of Customs where the procedures for
export/import of the last shipment are completed shall issue a confirmation and
retain the monitoring sheet together with the customs dossier.”
18. Article 29 is amended as follows:
“Article 29. Physical inspection of goods
1. Imports shall be inspected while they are being unloaded from the means
of transport to the warehouse, depot, port, or within the area of the checkpoint
of import; exports shall be inspected after they have been granted customs
clearance and gathered within the area of the checkpoint of export
a) Inspection of goods shall be carried out with scanners or
other devices. If an inspection prescribed n Point c Clause 2 Article 34 of the
Law on Customs must be carried out, the Sub-department of Customs at the
checkpoint shall carry out the physical inspection with the presence of
representatives of the representative of the transporter, the provider of port/storage
services, the regulatory body of the seaport, international airport, or the
Border Guard;
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b.1) Notify the carrier and the warehousing service provider
of the list of shipments to be inspected;
b.2) Carry out inspections as prescribed in Point a of this
Clause;
b.3) Issue an inspection record bearing signatures of the
parties mentioned in Point a of this Clause;
b.4) Pay the costs related to the inspection of goods.
c) Responsibilities of the carrier, warehousing service
provider:
c.1) Complete necessary procedures in order to bring goods
to the inspection location of the customs authority;
c.2) Facilitate the transport of goods to the inspection
location as requested by the customs authority;
c.3) The warehousing service provider shall provide separate
depot area or employ electronic port management system to determine the
locations of goods that need to undergo physical inspection during customs
procedures;
c.4) Witness and sign the inspection record.
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d.1) If no violations are found during the inspection, the
unit assigned to inspect goods using scanners shall update the inspection
result on the e-customs system.
The Sub-department of Customs where the import declaration
is registered shall use the inspection result to complete customs procedures as
prescribed;
d.2) If violations are found during the inspection, the unit
assigned to inspect goods using scanners shall update the inspection result on
the e-customs system; inform and cooperate with the warehousing service
provider in arranging a separate storage for the shipment; cooperate with the
Sub-department of Customs where the customs declaration is registered in
carrying out physical inspection of goods while the declarant is following
customs procedures.
dd) Processing results of inspection of exports that have
been granted customs clearance and gathered within the checkpoint of export
dd.1) If no violations are found during the inspection, the
Sub-department of Customs at the checkpoint shall update the inspection result
on the e-customs system and monitor exports as prescribed;
dd.2) If violations are found, the Sub-department of Customs
at the checkpoint shall cooperate with the warehousing service provider in
arranging a separate storage for the shipment; update the inspection result on
the e-customs system, request the declarant to open the shipment for physical
inspection and take appropriate actions as prescribed.
Pursuant to regulations of law on customs, in consideration
of requirements for management of each warehouse, depot, port, and checkpoint,
availability of scanners and other devices, the Director of the General
Department of Customs shall organize the inspection of imports while they are
being unloaded from the means of transport to the warehouse, depot, port, and
checkpoint of import, inspection of exports that are granted customs clearance
and gathered within the checkpoint of export.
2. Physical inspection of export/import shipments while following customs
procedures at the Sub-department of Customs at the checkpoint:
a) With regard to import shipments that are required to
undergo physical inspection and have undergone inspection as prescribed in
Clause 1 of this Article, the customs official may use the result of scanning
during movement of goods from the vehicle to the warehouse/depot/checkpoint of
import to complete customs procedures.
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b) With regard to import shipments that are required to
undergo physical inspection but have not undergone inspection as prescribed in
Clause 1 of this Article:
b.1) If the Sub-department of Customs has a container
scanner, it shall be used for physical inspection, unless the container scanner
is not working, goods are not suitable for scanning, goods must undergo
physical inspection by customs officials as instructed by the General
Department of Customs, or the quantity of goods to be scanned exceeds the
capacity of the scanner or the handling capacity of the port/warehouse/depot
where the scanner is located.
The customs official shall check the image, information on
the customs declaration, and other information obtained at the time of
inspection to analyze, assess the image, and give a conclusion. All of the
images shall be stored in the scanner system as prescribed; scanned images
shall be printed from the e-customs system and enclosed with the physical
customs dossier (if any).
If the scanning result indicates that there are violations
and goods must undergo physical inspection, the customs official that operates
the scanner shall submit a report and request for physical inspection;
b.2) If the Sub-department of Customs does not have a
container scanner, physical inspection of goods shall be carried out by customs
officials. The inspection shall be carried out as follows:
b.2.1) Responsibilities of the Sub-department of Customs:
According to information about the goods available at the
time of inspection, information on the customs declaration and the customs
dossier, the Director of Sub-department of Customs shall decide the method and
level of physical inspection in accordance with Clause 2 through 4 Article 29
of Decree No. 08/2015/ND-CP, Clause 2 Article 10 of this Circular and appoint
one or several customs official to carry out the physical inspection.
If a shipment is inspected by more than one customs
official, the Director of the Sub-department of Customs shall appoint a person
in charge of updating the inspection result on the e-customs system;
b.2.2) Responsibilities of the customs official:
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If more than one customs official is appointed to carry out
the physical inspection, the person in charge shall update the inspection
result on the e-customs system.
3. Physical inspection of goods transported to an inspection site of the
Sub-department of Customs where the declaration is registered or a concentrated
inspection site of the Customs Department where the declaration is registered
or an inspection site within the premises of the work or factory.
a) If no violations are found after the shipment is scanned
as prescribed in Clause 1 of this Article, the result may be used for deciding
customs clearance of goods as prescribed;
b) If violations are found after scanning as prescribed in
Clause 1 of this Article, the Sub-department of Customs where the goods are
stored shall seal the goods and request the declarant to transport them to the
Sub-department of Customs where the customs declaration is registered for
physical inspection;
c) If goods have not been scanned as prescribed in Clause 1
of this Article, the inspection shall be carried out in accordance with Point b
Clause 2 of this Article.
4. Inspection of goods quantity
According to the customs declaration, result of physical
inspection of goods or analysis result given by an customs inspection authority
(if any) or by a provider of analysis services provided by the declarant (if
any), the customs authority shall determine the weight of exports or imports.
If the customs official who carries out the physical
inspection of goods is not able to verify the accuracy of the declared weight
of goods, a provider of analysis services shall be requested to run analysis.
The customs authority shall decide whether to grant customs clearance according
to the conclusion given by the provider of analysis services.
5. Physical inspection meant to determine goods names, codes, customs
value, origins and whether goods are new or used shall comply with provisions
of Articles 24, 25 and 27 of this Circular.
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6. With regard to goods with special storage requirements that cannot
undergo on-site physical inspection, the Director of Sub-department of Customs
shall decide to move such goods to another location that satisfy their special
storage requirements to carry out the physical inspection, or decide the
customs clearance according to the analysis result.
7. With regard to a means of transport that has completed exit procedures,
if its owner signs a sale contract with a foreign party (which states that the
port of destination is overseas), the export declaration shall be registered at
the Sub-department of Customs where exit procedures are completed. Documents
proving that the means of transport has completed exit procedures shall be sent
to the said Sub-department of Customs. In this case, physical inspection of
goods is exempt.
8. With regard to temporarily imports that cannot be sealed by the customs,
goods temporarily imported or temporarily exported with other time limits or
not subject to customs sealing as prescribed in Article 50 of this Circular,
the customs official shall describes the goods names, quantity, categories,
symbols, origins (if any), or take pictures of goods and enclosed them with the
customs dossier when carrying out inspection. If the goods must undergo
document inspection or physical inspection while following procedures for
re-export or re-import, the customs official shall compare the goods with
description in the customs dossier kept by the customs authority in order to
determine whether the re-exported or re-imports are the same as those
temporarily imported or temporarily exported.
9. Physical inspection of goods requested by the Sub-department of Customs
where the customs declaration is registered
Physical inspection of goods in this Clause only applies to
bulk cargo and imports serving inward processing or export manufacturing and
goods imported by export processing enterprises. To be specific:
a) After receiving the request from the Sub-department of
Customs where the customs declaration is registered through the e-customs
system, the Sub-department of Customs where goods are stored shall carry out
the physical inspection. If the two Sub-departments of Customs are not
connected to the e-customs system, the Sub-department of Customs where the
customs declaration is registered shall:
a.1) Issue 02 copies of the notice of inspection result
(form No. 06/PGKQKT/GSQL in Appendix V hereof; 02 copies of the request for
physical inspection of (form No. 07/PDNKT/GSQL in Appendix V hereof) and
enclose the original customs declaration (in case of physical declaration);
a.2) Seal the documents mentioned in Point a.1 of this
Clause and request the declarant to submit them to the Sub-department of
Customs where goods are stored.
b) The declarant shall register the time and location of
inspection with the Sub-department of Customs where the goods are stored;
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19. Article 30 is amended as follows:
“Article 30. Further actions after customs inspection result
is given
1. If the result of document inspection of physical inspection of goods
matches the declaration content:
a) For goods in storage: follow instructions in Article 32
of this Circular;
b) For goods eligible for conditional customs clearance:
follow instructions in Article 33 of this Circular;
c) For goods eligible for customs clearance: follow
instructions in Article 34 of this Circular.
2. If the result of document inspection of physical inspection of goods
does not match the declaration content, except for the cases in Clause 3 of
this Article, the customs authority shall impose penalties (if violations are
found) and request the declarant to make additional declaration according to
the inspection result through the e-customs system:
a) If the declarant concurs with the inspection result given
by the customs authority, the declarant shall make additional declaration as
requested by the customs authority in accordance with Article 20 of this
Circular;
b) If the declarant does not concur with the inspection
result or fails to make additional declaration within 05 working days from the
day on which it is requested by the customs authority as prescribed in Point
a.1 Clause 2 Article 20 of this Circular:
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b.2) If the declarant does not concur with the
categorization result or analysis result enclosed with codes of goods, the
declarant shall send a written request for sample separation to the analyzing
unit. The customs authority shall separate the samples and issue form No.
08a/BBTM/GSQL in Appendix V hereof. hereof.
Within 30 working days from the date of sample separation,
the declarant shall send the analysis result to the customs authority for
consideration. If the declarant fails to submit the analysis result by the
aforementioned deadline, the customs authority shall use the initial
categorization result or analysis result to carry on the procedures.
If the customs authority does not concur with the analysis
result submitted by the declarant, follow instructions in Clause 2 Article 30
of Decree No. 08/2015/ND-CP.
b.3) In other cases:
b.3.1) If the goods have not been released from the CCA:
suspend customs procedures and inform the declarant through the e-customs
system or in writing (in case of physical declarations);
b.3.2) If the goods have been released from the CCA, the
customs authority shall impose taxes and penalties in accordance with
applicable regulations.
3. If violations are found during document inspection or physical
inspection, the Sub-department of Customs where the declaration is registered
shall impose penalties or request a competent authority to impose penalties if
the case exceeds its competence. If the goods have to be re-exported or
destroyed, the registered declaration shall be cancelled in accordance with
Article 22 of this Circular, unless import is permitted within a specific
period of time by a competent authority as specified in Clause 2 Article 22 of
Decree No. 127/2013/ND-CP, which is amended by Clause 19 Article 1 of Decree
No. 45/2016/ND-CP.
4. In the cases where a physical declaration has to be made because of a
problem in the e-customs system, the customs official shall update on the
e-customs system information on the customs declaration, tagging result, method
and level of inspection, whether the goods are granted customs clearance or put
into storage or moved to another custom post outside the checkpoint area.”
20. Clause 2, Clause 3 and Clause 4 of
Article 31 are amended as follows:
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a) Sampling requested by the declarant to facilitate customs
declaration process:
a.1) Responsibilities of the declarant:
a.1.1) Inform the Sub-department of Customs where the goods
are stored of the request for sampling by completing and submitting form No. 16
in Appendix II hereof through the e-customs system;
a.1.2) After the sampling is approved by the customs
authority through the e-customs system, the declarant shall take samples from
the import shipment under supervision by the customs authority. The declarant
may obtain a sufficient quantity of samples to facilitate the customs
declaration process.
The samples taken by the declarant shall be included in the
total quantity of goods during inspection by the customs authority.
a.2) Responsibilities of the Sub-department of Customs where
goods are stored:
a.2.1) The Director of the Sub-department of Customs shall
appoint a customs official to supervise the sampling by the declarant;
a.2.2) The supervising customs official shall give a
confirmation on 01 copy of the request for sampling and update the sampling
result of the e-customs system.
b) Exports and imports that have to be sampled to serve
customs inspection or analysis:
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b.2) Exports and imports that have to be sampled to serve
customs inspection or analysis:
b.2.1) Samples shall be taken where the goods are stored
within the CCA or premises of the work or factory as prescribed in Article 102
of this Circular;
b.2.2) Samples must be taken in the presence of the goods
owner, representative of the customs authority, the analyzing unit (if any). A
sampling record (form No. 08/BBLM/GSQL in Appendix IV hereof) shall be issued.
3. Supervision of sampling serving specialized inspection in the CCA
a) An official of the inspecting authority shall directly
take samples and issue the sampling record in accordance with relevant laws;
b) On the basis of the sampling time and location and the
goods to be sampled, the declarant shall submit a sampling notification (form
No. 17 in Appendix II hereof) through the e-customs system to the
Sub-department of Customs where the goods are stored;
c) The Sub-department of Customs where goods are stored
shall supervise the sampling on the basis of risk management;
d) If the sampling is requested by a specialized inspecting
authority and the goods have to undergo physical inspection at the border
checkpoint or goods inspection site, the customs authority shall carry out the
physical inspection at the same time as the sampling by the inspecting
authority, except for goods that have to undergo risk analysis before import
into Vietnam and other cases in which goods must be moved to a specific
inspection site due to technical requirements.
4. Sampling techniques, retention, return and destruction of samples taken
to serve customs inspection or analysis shall comply with Circular No.
14/2015/TT-BTC.”
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“3. Goods having to undergo quality inspection and food
safety inspection
Goods have to undergo quality inspection or food safety
inspection must be retained at the border checkpoint, ICD, bonded warehouse or
a location where exports and imports are gathered, inspected and supervised, except
for the following cases:
a) A specialized inspecting authority request that the goods
must be moved to a specific inspection site, in which case:
a.1) The declarant shall send the request for transport of
the goods to the inspection site (form No. 18 in Appendix II hereof) together
with 01 photocopy of the specialized inspection form which is confirmed by the
inspecting authority to the Sub-department of Customs where the declaration is
registered through the e-customs system (not required if the inspection is
carried out through the National Single-window Information Portal).
In case of a physical declaration, the declarant shall
complete and send form No. 09/BQHH/GSQL in Appendix V hereof and 01 photocopy
of the specialized inspection form which is confirmed by the inspecting
authority to the Sub-department of Customs where the declaration is registered;
a.2) Within 01 working hour after the declarant’s request is
received through the e-customs system, the Sub-department of Customs shall sent
the declarant through the e-customs system a permission for transport of the
goods to the inspection site.
b) If the declarant wishes to take goods to the declarant’s
storage:
b.1) The declarant shall send the following documents
through the e-customs system to the Sub-department of Customs where the
declaration is registered:
b.1.1) The request for permission to move goods to storage
(form No. 18 in Appendix II hereof);
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(not required ff the inspection is carried out through the
National Single-window Information Portal);
b.1.3) The sampling record certified by the inspecting
authority in case of sampling at the border checkpoint: 01 photocopy;
b.1.4) Documents proving that the location where goods are
stored has a specific address and is well isolated to protect the status quo of
goods as prescribed in Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP:
b.1.4.1) If goods are stored at the declarant’s registered
premises or factory according to the business registration certificate: 01
photocopy of the floor plan of the storage area which indicates that the
storage is enclosed with hard fences;
b.1.4.2) If the inspection site is the premises or factory
that is recognized by the Director of the Customs Department of the province
prescribed in Article 102 of this Circular: 01 photocopy of the recognition
decision.
b.1.4.3) For other storage locations: 01 photocopy of each
document proving the right to use the storage area prescribed in Clause 2
Article 3 of Circular No. 84/2017/TT-BTC.
The declarant is only to required to submit the documents
mentioned in Point b.1.4 of this Clause when requesting permission to move
goods into storage for the first time.
b.2) Within 02 working hours after the declarant’s request
is received through the e-customs system and the declarant is not one of the
enterprises that are not permitted to put the goods into storage prescribed in
Clause 6 of this Article, the Sub-department of Customs where the declaration
is registered shall grant the permission for movement of goods into storage on
the e-customs system.
c) The declarant is legally responsible for the transport
and preservation of status quo of goods until the customs authority concludes
that goods satisfy import requirements and issue a decision on customs
clearance or conditional customs clearance. After the goods reaches the
inspection site or storage area, the declarant shall send the customs authority
a notification through the e-customs system (form No. 19 in Appendix II
hereof). If such a notification is not sent by the declarant by the deadline
mentioned in form No. 18 in Appendix II hereof (except in force majeure
events), the declarant’s next shipments must not be moved into storage until
the previous shipment is certified by the customs authority that it has been
moved into storage properly.
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If a specialized inspecting authority requests that goods
must be installed and put into storage to serve specialized inspection during
the storage period, the declarant shall send a written notification to the
Sub-department of Customs where the declaration is registered before
installation and operation. According to the declarant’s notification, the
Sub-department of Customs shall supervise on the basis of risk management
principles; the supervising customs official at the installation or operation
site (if any) shall issue a record on installation and operation of the goods.
After the inspection is done, the declarant is legally responsible for the
protection of the status quo of goods until there is a conclusion that the
goods satisfy import requirements and the customs authority issues a decision
on customs clearance or conditional customs clearance.
5. Inspection of goods preservation
a) Responsibilities of the declarant:
a.1) If the goods are moved into storage as requested by the
declarant, submit the inspection result to the Sub-department of Customs where
the customs declaration is registered within 30 days from the day on which
goods are put into storage, unless the inspection result has been sent to the
customs authority by the inspecting authority as prescribed in Clause 2 Article
33 of Decree No. 08/2015/ND-CP or the inspection is extended and such extension
is confirmed by the inspecting authority;
a.2) Present the goods in storage the customs authority to
inspect on request;
b) Responsibilities of the Sub-department of Customs where
the customs declaration is registered:
b.1) Inspect preservation of goods in the following cases:
b.1.1) No inspection result is received after 30 days from
the first date of storage or no confirmation of extended inspection period is
sent from the inspecting authority. The declarant must not move the next
shipments into storage pending inspection of the previous shipment;
b.1.2) There is information that the imports are not
preserved properly or not moved into storage by the registered deadline;
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If the storage area does not satisfy the requirements
specified in Clause 3 Article 33 of Decree No. 08/2015/ND-CP, the customs
authority shall carry out physical inspection of the entire shipment and take
appropriate actions. The declarant must not move the next shipments into
storage.
b.2) The customs official shall issue an inspection record
at the end of the inspection. If the status quo of the goods is not maintained,
the storage area does not satisfy the requirements specified in Point b.1.4
Clause 3 of this Article, or no inspection result is given without a confirmation
of extended inspection period by the inspecting authority, issue a customs
offense record and take appropriate actions as prescribed by law;
b.3) Update the list of violating enterprises that are not
permitted to move their goods into storage as prescribed in Clause 6 of this
Article on the e-customs system.
c) The Customs Department of the province where the storage
area is located shall appoint an affiliated unit to inspect the preservation of
goods at the request of the Sub-department of Customs where the declaration is
registered according to information on the e-customs system.
6. Cases in which goods must not be moved into storage
If violating regulations of law on moving goods into
storage, in addition to facing penalties prescribed by law, the declarant will
be banned from moving goods into storage for:
a) 01 year from the day on which the violation record is
issued by the customs authority if the status quo of goods is not maintained,
goods are stored at a location other than that registered with the customs
authority, or the storage area does not satisfy the requirements specified in
Point b.1.4 Clause 3 of this Article;
b) for 06 months from the penalty imposition date if
inspection result is not submitted by the deadline specified in Point a.1
Clause 5 of this Article.”
22. Article 34 is amended as follows:
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1. Customs clearance of goods shall be granted in accordance with Article
37 of the Law on Customs and Clause 2 Article 32 of Decree No. 08/2015/ND-CP.
2. Decision on customs clearance
a) If the inspection result is satisfactory, the e-customs
system shall automatically check the fulfillment of tax liabilities and decide
whether to grant customs clearance;
b) If the e-customs system fails to perform such check, the
declarant shall submit 01 photocopy of every document proving fulfillment of
tax liabilities (receipt for payment to state budget, guarantee documents,
etc.) to the Sub-department of Customs where the declaration is registered,
which will verify and confirm fulfillment of tax liabilities and consider
granting customs clearance;
Customs officials shall verify and confirm fulfillment of
tax liabilities in accordance with Article 24 of Circular No. 184/2015/TT-BTC.
c) For physical declarations: the customs authority where
the declaration is registered shall decide whether to grant customs clearance
on the physical declaration.”
23. Article 39 is amended as follows:
“Article 39. Safeguard duty, anti-dumping duty,
countervailing duty
1. Basis for tax calculation:
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b) Dutiable values of each article that applies safeguard
duty, anti-dumping duty or countervailing duty;
c) Rate of tax on each article shall be prescribed b the
Ministry of Industry and Trade.
2. Method for tax calculation:
a) Proportional tax:
Safeguard duty, anti-dumping duty
or countervailing duty
=
Practical quantity of each article
written on the customs declaration that applies safeguard duty, anti-dumping
duty or countervailing duty
x
Dutiable value of an item
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Rate of safeguard duty,
anti-dumping duty or countervailing duty
b) Fixed tax:
Safeguard duty, anti-dumping duty
or countervailing duty
=
Practical quantity of each article
written on the customs declaration that applies safeguard duty, anti-dumping
duty or countervailing duty
x
Safeguard duty, anti-dumping duty
or countervailing duty on each item
3. The time for tax calculation is specified in Article 35 of this
Circular.
4. Safeguard duty, anti-dumping duty or countervailing duty is imposed upon
exports, the values of exports on which excise tax or VAT tax is imposed are
inclusive of the safeguard duty, anti-dumping duty or countervailing duty.
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a) Safeguard duty, anti-dumping duty and countervailing duty
under a provisional decision on imposition of safeguard duty, anti-dumping duty
or countervailing duty issued by the Ministry of Industry and Trade shall be
paid to the deposit account at State Treasury of the customs authority where
the declaration is registered.
b) In the cases where the Minister of Industry and Trade
issues the official decision on imposition of safeguard duty, anti-dumping duty
or countervailing duty, the amounts paid under the provisional decision shall
be transferred by the customs authority to state budget.
6. Handling overpaid safeguard duty, anti-dumping duty and countervailing
duty
If the amount of safeguard tax, anti-dumping tax, or
countervailing tax paid under the provisional decision of the Ministry of
Industry and Trade that is in excess of the amount payable under the official
decision shall be refunded to the taxpayer.
Procedures for refunding overpaid duties are specified in
Article 131 and Article 132 of this Circular.
7. Procedures for declaration, collection, payment and refund of safeguard
duty, anti-dumping duty and countervailing duty are the same as those of import
duties prescribed by regulations of law on export and import duties and
relevant laws.”
24. Clause 2 and Clause 3 of Article 43
are amended as follows:
“2. While following customs procedures for export or import,
the taxpayer shall submit the physical or electronic letter of guarantee issued
by a credit institution to the customs authority The letter of guarantee shall
have bank guarantee as prescribed by the Law on credit institutions and satisfy
the following requirements:
a) Name, address, phone number, taxpayer ID number of the
credit institution and its code of guarantee-issuing credit institution issued
by the State bank;
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c) Guarantee amount:
c.1) For separate guarantee, the guarantee amount equals (=)
to the amount of tax payable on 01 customs declaration;
c.2) For joint guarantee, the guarantee amount equals (=) to
the amount of tax payable on several customs declarations over a specific
period of time.
d) Guarantee period:
d.1) The separate guarantee period written on the guarantee
letter applying to 01 customs declaration must not exceed the time limit
specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the Law on
Export and import duties;
d.2) The joint guarantee period applies to each customs
declaration written on a guarantee letter that applies to at least 02 customs
declarations must not exceed the time limit specified in Clause 1 Article 9 and
Point dd Clause 9 Article 16 of the Law on Export and import duties;
dd) The guarantee period begins on the effective date of the
guarantee letter and ends when the amount of guaranteed tax, late payment
interest and fines (if any) have been fully paid to state budget or the goods
have been re-exported;
e) The credit institution granting the guarantee shall
assume responsibility over the guarantee period.
3. The content of the guarantee letter must comply with provisions of
Clause 2 of this Article.
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a.1) For electronic guarantee letters: the customs authority
shall send a rejection through the customs electronic payment portal;
a.2) For physical guarantee letters: the customs authority
shall send a written rejection (form No. 04/TBBLT/TXNK in Appendix VI hereof)
to the taxpayer.
b) If the taxpayer fails to fully pay the guaranteed tax by
the end of the guarantee period, the customs authority shall request the
taxpayer and the credit institution (the guarantor) to fully pay the tax and
late payment interest by sending form No. 19/TB-TTN-TCN1/TXNK and form No.
20/TB-TTN-TCN2/TXNK in Appendix VI hereof.
If the guarantor fails fulfill its obligations, the customs
authority shall reject guarantee of the next shipments and send notify other
banks and customs units nationwide in writing or through the e-customs system
by sending form No. 04/TBBLT/TXNK in Appendix VI hereof, and request the
taxpayer to fully pay tax and late payment interest.”
25. Article 44 is amended as follows:
“Article 44. Locations and methods of tax payment
Locations and methods of tax payment shall comply with
provisions of Circular No. 184/2015/TT-BTC.”
26. Article 45 is amended as follows:
“Article 45. Collection and payment of customs fees and
transit fees
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2. Consolidation of statements of collected fees
Customs Departments of provinces and State Treasury shall
compare the collected customs fees monthly and include them in the annual
government budget statement.
The General Department of Customs shall consolidate
statements of collected customs fees as prescribed.
3. Collection of outstanding customs fees shall not be enforced by customs
authorities. Declarants have the responsibility to fully pay customs fees by
the deadline prescribed in Circular No. 274/2016/TT-BTC.
4. Management, monitoring of customs fees (if any) on the Concentrated
Accounting System:
a) When receiving the statement from the authorized
collector, the Sub-department of Customs where customs procedures are followed
must carefully check the amounts of customs fees collected and transferred to
its deposit account at a State Treasury, compare them with the practical
payment confirmed by the State Treasury. In case of any difference between the
statement sent by the authorized collector and the amount confirmed by the State
Treasury, a record must be made to determine the reasons and accountability;
b) According to the amount of customs fees collected and
transferred to the customs authority by the authorized collector, receipts of
payment to state budget, and confirmation of payment made by the State
Treasury, the customs authority shall record the amount of customs fees
collected and receivable in order to take appropriate actions.”
27. Article 48 is amended as follows:
a) Point c.2.2.2 of Clause 6 is amended as follows:
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Imposed tax
=
Total tax on goods of the same
category on the customs declarations
x
Quantity of repurposed goods
Total goods on the customs
declarations
The deadline for paying imposed tax and late payment
interest is the same as that for paying tax on the latest customs declaration.
If the first customs declaration does not specify tax or tax
calculation basis, the customs authority shall impose tax according to the
quantity, category and taxable values of goods, tax rates, exchange rates and
tax calculation methods applicable when tax is imposed. The deadline for
payment of imposed tax shall comply with Clause 5 Article 42 of this Circular.”
b) Clause 7 is amended as follows:
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If there are good reasons to determine that the decision on
tax imposition is not conformable with law, the customs authority shall issue a
decision to cancel the decision on tax imposition (form No. 08/HQDADT/TXNK in
Appendix VI hereof. Overpaid tax under the cancelled decision tax imposition
shall be refunded by the customs authority in accordance with Article 131 and
Article 132 of this Circular.
The decision on tax imposition and the decision on
cancellation thereof and the decision on administrative penalties for tax
offenses (if any) shall be sent to the taxpayer within 08 working hours after
the decision in signed.”
28. Article 50 is amended as follows:
“Article 50. Transport of goods under customs supervision
1. Goods in transit under customs control following customs procedures for
independent transport include:
a) Goods in transit other goods transited by air that enter
and leave Vietnam at the same international airport;
b) Transshipped goods other than goods transshipped from a
foreign country to a transshipment port and transported back to the foreign
country at the same transshipment port;
c) Goods moved to another custom post outside the checkpoint
area or vice versa, including:
c.1) With regard to exports:
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c.1.2) Exports that have been granted customs clearance or
conditional customs clearance and are transported from a CFS or bonded
warehouse to an ICD, from a bonded warehouse to a concentrated inspection site
for goods sent by express mail or by post.
c.2) Imports transported from the checkpoint of import to
the port of destination written on the bill of lading, an off-airport cargo
terminal, concentrated inspection site for goods sent by express mail or by
post or to another border checkpoint (including imports of more than one owner
on the same vehicle transported from the checkpoint of import to multiple ports
of destination as written on their bills of lading).
2. Regarding combined transport of goods:
a) Exports whose declaration has been registered at a Sub-department
of Customs located outside the border checkpoint and that are transported from
the customs site to the checkpoint of export, a bonded warehouse, CFS, ICD, or
concentrated inspection site for sent by express mail or by post;
b) Exports transported from a free trade zone other than
bonded warehouses to the checkpoint of export, a bonded warehouse, CFS, ICD,
concentrated inspection site for sent by express mail or by post or another
free trade zone;
c) Exports whose declaration is registered at a border
checkpoint and are transported from such border checkpoint to the checkpoint of
export, a bonded warehouse, CFS or ICD;
d) Imports whose declaration is registered at a
Sub-department of Customs located outside the border checkpoint, the
supervisory Sub-department of Customs of a free trade zone or duty-free shop
and are transported from the checkpoint of import, a CFS, ICD, bonded
warehouse, off-airport cargo terminal, concentrated inspection site for goods
sent by express mail or by post to a customs post outside the border
checkpoint, free trade zone or duty-free shop;
e) Imports that are transported from the checkpoint of
import to a bonded warehouse.
3. Customs sealing is mandatory for the following goods:
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b) Transshipped goods other than those mentioned in Point g
Clause 4 of this Article;
c) Exports subject to physical inspection are transported
from a customs post outside the checkpoint to a concentrated inspection site
for exports and imports or a off-airport cargo terminal to the checkpoint of
export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by
express mail or by post; exports that have been granted customs clearance or
conditional customs clearance transported from a CFS or bonded warehouse to an
ICD, from a bonded warehouse to a concentrated inspection site for postal
packages;
d) Imports that are transported from the checkpoint of
import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated
inspection site for goods sent by express mail or by post to a customs post
outside the border checkpoint or a concentrated inspection site for physical
inspection or sampling;
dd) Imports that have arrived at the checkpoint of import
and are transported by the carrier to the port of destination written on the
bill of lading or to a off-airport cargo terminal, except for those mentioned
in Point dd Clause 4 of this Article;
e) Goods from abroad that are transported from the
checkpoint of import to a bonded warehouse, free trade zone in a checkpoint
economic zone, CFS, duty-free shop and vice versa;
g) Goods that are temporarily imported for re-export
according to Point a and Point d Clause 1 Article 83 of this Circular;
h) Goods that are exempted from customs sealing and loaded
in the same container as goods subject to customs sealing prescribed in this
Clause;
i) Goods that have to be re-exported under the decision of a
competent authority are transported from their storage to the checkpoint of
export.
4. Customs sealing is not mandatory for the following goods:
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b) Bulk cargo, oversize/overweight load that cannot be
sealed;
c) Goods from abroad that remain on the inbound vehicle and
are transported from the first checkpoint of import to the last checkpoint of
export without being unloaded at any seaport or airport in Vietnam;
d) Exports that are transported in containers from one port
to another and unloaded onto a water transport vehicle or stacked on a ship and
transported to the checkpoint of export, provided the carrier’s seal is still
intact;
dd) Imports that are transported from the checkpoint of
import at a seaport, inland port, airport or train station to the port of
destination written on the bill of lading, and then moved to another vehicle of
the same type or are not moved to another vehicle while being transported to
the port of destination, provided they are loaded in containers and the
carrier’s seal on the carriage is still intact;
e) Transited goods that are transported by sea, inland
waterways, air or rail, provided the carrier’s seal is still intact; transited
air cargo that enter and leave Vietnam at the same international airport;
g) Goods that are transshipped between seaports in
containers on which the carrier’s seal is still intact; Transshipped goods that
are transported between the wharves of the same port by sea or inland waterway
in containers on which the carrier’s seal is still intact; Transshipped goods
that enter and leave Vietnam from the same transshipment port;
h) Goods other than those mentioned in Point a through g of
this Clause and Clause 3 of this Article.
5. In consideration of developments of smuggling and trade fraud, the
Director of the General Department of Customs shall decide customs sealing of
goods that are not subject to customs sealing prescribed in Clause 4 of this
Article.
6. The declarant is responsible for protecting the status quo of goods and
the customs seal (if any), the carrier’s seal (if any) during customs
supervision; adhere to the route and time of transport registered with the
customs.
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Instructions on transport time are provided in form No. 07
in Appendix II hereof.
7. Additional declaration of goods transported independently
Additional declaration of goods transported independently
means revising the independent transport declaration or the manifest of
transited/transshipped goods.
a) Revising the independent transport declaration:
The declarant may make the revisions:
a.1) Provision of additional information mentioned in 6.2 of
Appendix II hereof before the customs authority confirms that goods are eligible
for dispatch;
a.2) Provision of additional information mentioned in 6.3 of
Appendix II hereof after the customs authority confirms that goods are eligible
for dispatch and before arrival of the goods at the destination is confirmed.
b) Procedures for additional declaration of the independent
transport declaration:
b.1) Responsibilities of the declarant:
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b.1.2) If the e-customs system is not operational, the
declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V
hereof and 01 photocopy of every document relevant to the revisions.
b.2) Responsibilities of the dispatching customs authority:
b.2.1) Receive the revised declaration and relevant
documents; inform the declarant of the result through the e-customs system
within 02 working hours after adequate information or documents are received.
Violations (if any) shall be dealt with as prescribed;
b.2.2) Approve the revised independent transport
declaration;
b.2.3) Update eligibility of goods for dispatch on the
e-customs system;
b.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V
hereof is used, the customs authority shall receive the documents, specify the
time of receipt and confirmation of eligibility of goods for dispatch on the
form; return to the declarant 01 copy of the revision form which is confirmed
by the customs.
b.3) The receiving customs authority shall confirm the
arrival of goods at the CCA according to information on the revised independent
transport declaration or the revision form confirmed by the customs.
c) Revising the manifest of transited/transshipped goods:
c.1) Responsibilities of the declarant:
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c.1.2) If the e-customs system is not operational, the
declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V
hereof and 01 photocopy of every document relevant to the revision.
c.2) Responsibilities of the Sub-department of Customs:
c.2.1) Receive the revised declaration and relevant
documents; inform the declarant of the result through the e-customs system
within 02 working hours after adequate information or documents are received.
Violations (if any) shall be dealt with as prescribed;
c.2.2) Approve the revised manifest of
transited/transshipped goods;
c.2.3) Update eligibility of goods for release from the CCA
and export on the e-customs system;
c.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V
hereof is used, the customs authority shall receive the documents, specify the
time of receipt and confirmation of eligibility of goods for dispatch on the
form; return to the declarant 01 copy of the revision form which is confirmed
by the customs.
8. Cancellation of the independent transport declaration or manifest of
transited/transshipped goods:
a) A independent transport declaration or manifest of
transited/transshipped goods shall be cancelled in the following cases:
a.1) Goods are not dispatched after 15 days from the
registration date of the independent transport declaration or manifest of
transited/transshipped goods, even if the customs authority has not approved
the dispatch because of an error in the e-customs system though the declaration
or manifest has been registered;
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a.3) There are multiple declarations or manifest for the
same shipment (duplicated information);
b) Procedures:
b.1) The declarant shall send cancellation request through
the e-customs system to the Sub-department of Customs where the declaration is
registered;
b.2) The customs authority shall:
b.2.1) Within 08 working hours from the receipt of the
request from the declarant, verify the reasons and conditions for cancellation
and information to be cancelled on the e-customs system, execute the
cancellation and inform the declarant of the result;
b.2.2) Cancel the declaration and inform the declarant if
goods are not dispatched after 15 days from the registration date of the
independent transport declaration or manifest of transited/transshipped goods.
9. Procedures for revising and canceling a combined transport declaration
are specified in Article 20 and Article 22 of this Circular.
10. In the cases where the e-customs system is not operational according to
Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12
Article 1 of Decree No. 59/2018/ND-CP:
a) The declarant shall submit 03 copies of the manifest
(form No. 21a/CARGO MANIFEST/GSQL in Appendix V hereof) and other documents in
the customs dossier specified in Point b Clause 1 Article 51 or Point a Clause
1 Article 51a or Point a Clause 1 Article 51b of this Circular and present the
goods to the dispatching customs authority for sealing (if any) and to the
receiving customs authority for goods inspection and confirmation of goods
arrival.
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b) The dispatching customs authority shall verify
information on the manifest and enclosed documents if it decides to inspect the
customs dossier; give a confirmation, append the signature and seal on the
manifest, seal the goods presented by the declarant (if any), return 02 copies
of the manifest to the declarant and deliver the goods to the receiving customs
authority, which will carry on the procedures. After receiving the manifest
which bears the confirmation of the dispatching customs authority and after the
goods have arrived at the destination, the receiving customs authority shall
give a confirmation, append the signature and seal on the manifest, return 01
copy of the manifest to the declarant and send a fax to the dispatching customs
authority, which will be enclosed with the customs dossier.
In case of transited or transshipped goods specified in
Clause 2 Article 51 and Clause 2 Article 51a of this Circular, the customs
authority shall verify information on the manifest and enclosed documents if it
decides to inspect the customs dossier; give a confirmation, append the
signature and seal on the manifest and return 01 copy of the manifest to the
declarant;
c) Both dispatching customs authority and receiving customs
authority shall perform the tasks specified in Point d and Point dd Clause 1
Article 51 of this Circular, except for the tasks that have to be performed on
the e-customs system.
After the e-customs system is fixed, the customs authority
shall update the manifest on the e-customs system.
11. Regarding imports that are transported by sea or by air from the
checkpoint of import to the port of destination written on the bill of lading
and not unloaded at the checkpoint of import; goods transported by sea or by
air from abroad to the first checkpoint of import to the last checkpoint of
export and not unloaded at the checkpoint of import: the dispatching customs
authority and the receiving customs authority shall monitor the goods according
to documents of the ship or aircraft in transit/transshipment.”
29. Article 51 is amended as follows:
“Article 51. Customs procedures applied to transited goods
1. Customs procedures applied to goods transited through Vietnam’s
territory
a) Procedures customs applied to goods transited through
Vietnam’s territory are the same as those for independent transport at the
dispatching customs authority;
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b.1) A declaration of independent transport which contains
the information mentioned in form No. 07 of Appendix II hereof;
b.2) A manifest of goods introit (form No. 09 in Appendix II
hereof);
b.3) The bill of lading or equivalent transport documents
(except road transport documents): 01 photocopy;
(not required if the goods have been declared electronically
and the declarant uses the code provided by the customs authority through
e-Manifest system);
b.4) Transit license (if required): 01 original copy if
partial shipments are not permitted, or 01 photocopy enclosed with a monitoring
sheet if partial shipments are permitted;
The dispatching customs authority shall issue the monitoring
sheet as prescribed in Article 28 of this Circular;
b.5) A notice of exemption from quarantine or notice of
satisfactory quarantine result issued by a quarantine authority, or a
quarantine document issued by a foreign quarantine authority if the goods have
to undergo quarantine: 01 original copy. If relevant law does not specify that
the original copy or photocopy has to be submitted, the declarant may submit a
photocopy.
If the documents mentioned in Point b.4 and b.5 of this
Clause have been sent electronically by the inspecting authority through
National Single-window Information Portal, the declarant is not required to
submit the physical documents.
c) Responsibilities of the declarant:
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If the shipment has to undergo inspection (channel 2) and
the documents mentioned in Point b.4 and b.5 are not submitted through National
Single-window Information Portal, the declarant shall submit the physical
documents to the dispatching customs authority for inspection;
c.2) After the declaration is approved, provide information
about it to the dispatching customs authority and receiving customs authority
for sealing, sealing inspection and physical inspection of goods;
c.3) Present the goods to the customs authority for sealing
(if any) and physical inspection if the shipment is suspected of violations of
law;
c.4) Revise the independent transport declaration in
accordance with Clause 7 Article 50 of this Circular, if necessary;
c.5) If the shipment is divided into multiple smaller
shipments, the declarant may choose between making one independent transport
declaration for the entire shipment or making a separate independent transport
declaration for each smaller shipment, provided the registered time is complied
with according to form No. 07 in Appendix II hereof. If the shipment is not
completely dispatched by the end of the deadline, the declarant shall specify
the quantity of goods dispatched and make a new independent transport
declaration for the remainder;
c.6) Use vehicles having tracking devices connected to the
dispatching customs authority and receiving customs authority if the goods are
transported in containers and stacked in inland waterway vehicles for transport
from abroad to Vietnam and vice versa.
d) Responsibilities of the dispatching customs authority:
d.1) If the shipment has to undergo inspection (channel 2),
inspect information on the independent transport declaration and documents in
the customs dossier; instruct the declarant to provide other information on the
declaration or the manifests (if any).
Carry out physical inspection as prescribed in Article 29 of
this Circular if violations of law is suspected. Write the result of physical
inspection on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix
V hereof and update it on the e-customs system.
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d.2) Approve the independent transport declaration on the
e-customs system within 02 hours after the valid customs dossier is submitted
by the declarant;
d.3) Compare the actual quantity and number of containers
(regarding goods in containers), quantity of packages (regarding bulk cargo)
with the information on the independent transport declaration; seal goods in
the cases specified in Clause 3 and Clause 5 Article 50 of this Circular and
update the customs seal number on the e-customs system.
Regarding transited goods in stacked containers on inland
waterways vehicles from abroad to Vietnam where the carrier’s seal cannot be
inspected or customs sealing is impossible, the Sub-department of Customs at
the checkpoint of import shall inform the receiving customs authority, which
will inspect the seal and compare actual quantity of goods with information on
the independent transport declaration. The dispatching customs authority shall
monitor the dispatched goods and cooperate with the receiving customs authority
or relevant authorities in case of incorrect route, time or accidents during
the transport.
If goods cannot be sealed (bulk cargo, oversize/overweight
load), issue form No. 35/BBCN/GSQL in Appendix V hereof, take photos of the
goods and update the name, quantity, categories, symbols and origins (if any)
of goods on the e-customs system;
d.4) Update the dispatch of goods on the e-customs system
and monitor information about the shipment under customs supervision.
If there are no feedbacks from the receiving customs
authority after expiration of the time limit for dispatch, the dispatching
customs authority shall cooperate with the receiving customs authority and the
customs team of the Smuggling Investigation and Prevention Department in
investigation;
d.5) In case of an error in the e-customs system that makes
it impossible to declare through the e-customs system, follow instructions in
Point b Clause 10 Article 50 of this Circular.
dd) Responsibilities of the receiving customs authority:
dd.1) Receive goods and information about the approved
independent transport declaration presented by the declarant and verify such
information on the e-customs system;
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Regarding transited goods in stacked containers on outbound
inland waterways vehicles, the Director of the Sub-department of Customs shall
decide whether to inspect the customs seal or carrier’s seal and status quo of
goods on the basis of information about the route and time of transport,
warnings on the supervision system, information from the dispatching customs
authority about the shipment status and information from the tracking device;
dd.3) If violations of law are suspected (including those
found during inspection as prescribed in Point dd.2 of this Clause), the
Director of the Sub-department of Customs shall decide whether to carry out a
physical inspection of goods and impose penalties (if violations are found).
The result of physical inspection shall be written on the inspection result
sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof);
dd.4) Update information about the arrival of goods on the
e-customs system as soon as the goods arrive.
If the transited goods are exported by road, inland
waterways or international railroad, update arrival of goods on the e-customs
system; supervise the goods when they enter the CCA at the checkpoint of export
until they cross the border and update the export of goods on the e-customs system;
dd.5) In case of an error in the e-customs system that makes
it impossible to declare through the e-customs system, follow instructions in
Point b Clause 10 Article 50 of this Circular.
2. Customs procedures applied to goods transited by air that enter and
leave Vietnam at the same international airport and are unloaded at a depot or
port
a) Customs dossier:
a.1) A declaration of transited goods according to form No.
08 of Appendix II hereof;
a.2) The bill of lading or equivalent transport documents:
01 photocopy.
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a.3) Transit license (if required): 01 original copy if
partial shipments are not permitted, or 01 photocopy enclosed with a monitoring
sheet if partial shipments are permitted.
The dispatching customs authority shall issue the monitoring
sheet as prescribed in Article 28 of this Circular;
a.4) A notice of exemption from quarantine or notice of
satisfactory quarantine result issued by a quarantine authority, or a
quarantine document issued by a foreign quarantine authority if the goods have
to undergo quarantine: 01 original copy. If relevant law does not specify that
the original copy or photocopy has to be submitted, the declarant may submit a
photocopy.
If the documents mentioned in Point a.3 and a.4 of this
Clause have been sent electronically by the inspecting authority through
National Single-window Information Portal, the declarant is not required to
submit the physical documents.
b) The declarant shall:
b.1) Complete the manifest transited goods and submit the
documents specified in Point a Clause 2 of this Article through the e-customs
system;
b.2) Present the goods to the customs authority for physical
inspection in case of suspected violations of law;
b.3) Provide additional information on the manifest (if
necessary);
b.4) Receive the manifest after it is approved by the
customs authority.
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c.1) Verify information on the manifest and documents in the
customs dossier; instruct the declarant to provide additional information if
necessary;
c.2) In case violations are suspected, carry out physical
inspection of goods in accordance with Article 29 of this Circular and impose
penalties if violations are found. The result of physical inspection shall be
written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V
hereof) and updated on the e-customs system;
c.3) Approve the manifest within 02 working hours after
receiving the satisfactory documents submitted or presented by the declarant;
c.4) When the transited goods enter or leave the port area,
confirm the actual quantity of goods on the manifest by comparing information
declared on the manifest with information about containers entering and leaving
the port area, their numbers and carrier’s seal numbers (if any).
If the comparison result is satisfactory and there is no
information about violations, confirm on the e-customs system. If the comparison
result is not satisfactory, verify and take appropriate actions.
d) In case of an error in the e-customs system that makes it
impossible to declare through the e-customs system, the declarant and customs
authority shall follow instructions in Point b Clause 10 Article 50 of this
Circular.
3. Customs procedures applied to transited goods undergoing
consolidation/deconsolidation in the same container or the same carriage as
exports that have completed customs procedures; goods intended to be imported,
exports and imports sent by post or express mail
a) Transited goods undergoing consolidation/deconsolidation
in the same container or the same carriage as exports that have completed
customs procedures; goods intended to be imported, exports and imports sent by
post or express mail shall satisfy the requirements in Article 43 of Decree No.
08/2015/ND-CP, which is amended in Point 10 Clause 19 Article 1 of Decree No.
59/2018/ND-CP and must be consolidated/deconsolidated at the locations
specified in Article 43 of Decree No. 08/2015/ND-CP.
In the cases where exports sent by post or by express mail
have to undergo customs procedures at the checkpoint of import under a decision
of the Prime Minister and are consolidated with transited goods, they shall be
separated at a specific location for inspection of goods sent by post or
express mail;
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In addition to the responsibilities specified in Article 43
of Decree No. 08/2015/ND-CP, which is amended in Point 3 Clause 19 Article 1 of
Decree No. 59/2018/ND-CP, the declarant shall:
Prepare a separate independent transport declaration for
imports, exports and transited goods; specify the type and route of transport
on each declaration and write the its “Ghi chú 2” (“Note 2”);
c) Responsibilities of the Sub-department of Customs at the
checkpoint:
c.1) Inspection fulfillment of conditions for separating
transited goods from imports prescribed in Clause 19 Article 1 of Decree No.
59/2018/ND-CP and Point a of this Clause to carry on appropriate procedures;
c.2) Perform the tasks prescribed in Point d Clause 1 of
this Article;
d) Responsibilities of the Sub-department of Customs
responsible for the consolidation/deconsolidation site:
In addition to the responsibilities specified in Article 43
of Decree No. 08/2015/ND-CP, which is amended in Clause 19 Article 1 of Decree
No. 59/2018/ND-CP, the Sub-department of Customs responsible for the
consolidation/deconsolidation site shall:
d.1) Perform the tasks of the receiving customs authority
specified in Point dd Clause 1 of this Article when goods arrive at the
consolidation/deconsolidation site;
d.2) Perform the tasks of the dispatching customs authority
specified in Point d Clause 1 of this Article when the goods have been
consolidated.
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dd.1) Perform the tasks prescribed in Point dd Clause 1 of
this Article;
dd.2) Inspect the independent transport declaration at “Ghi
chú 2” to confirm two declarations on the e-customs system.”
30. Article 51a, Article 51b and Article
51c shall be added as follows:
“Article 51a. Customs procedures applied to transshipped
goods at seaports
1. Customs procedures applied to goods transshipped between seaports, goods
transshipped between wharfs in a same seaport.
a) Required documents in a customs dossier:
a.1) A completed declaration of transpiration (OLA) using
form No. 07 in Appendix II issued herewith;
a.2) A transshipped cargo manifest using the Form No. 09
Appendix II issued herewith;
a.3) A bill of lading or other equivalent transport
documents as per the law: 1 photocopy.
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b) Responsibilities of customs declarant: comply with Point
c Clause 1 Article 51 of this Circular;
c) Responsibilities of Sub-department of Customs from which
the goods are transshipped (hereinafter referred to as dispatching
Sub-department of Customs): comply with Point d Clause 1 Article 51 of this
Circular;
d) Responsibilities of Sub-department of Customs to which
the goods are transshipped (hereinafter referred to as receiving Sub-department
of Customs): comply with Point dd Clause 1 Article 51 of this Circular.
2. Customs procedures applied to goods transshipped from a foreign country
to the transshipment area and then transshipped abroad from this area.
a) Required documents in a customs dossier:
a.1) A completed transshipped cargo manifest using the Form
No. 08 Appendix II issued herewith;
a.2) Bill of lading or other equivalent transport documents:
1 photocopy.
If all of goods are declared in the e-Manifest and the
customs declarant receives the code in the item "Ghi chú 1” (Note 1), no
photocopy of bill of lading is required.
b) Responsibilities of the customs declarant and customs
authority: comply with Clause 2 Article 51 of this Circular. If the e-Manifest
system breaks down leading declaration failure, Point b Clause 10 Article 50 of
this Circular shall apply.
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Customs procedures applied to goods being moved to another
custom post outside the checkpoint area prescribed in Point c Clause 1 Article
50 of this Circular under independent transport, in specific:
1. Required documents in a customs dossier:
a) A completed declaration of transportation (OLA) using
form No. 07 in Appendix II issued herewith;
b) A bill of lading or other equivalent transport documents
as per the law (except for exports): 1 photocopy;
If all of goods are declared in the e-Manifest and the
customs declarant receives the code in the item "Ghi chú 1” (Note 1), no
photocopy of bill of lading is required.
2. Responsibilities of customs declarant: comply with Point c Clause 1
Article 51 of this Circular;
3. Responsibilities of dispatching Sub-department of Customs: comply with
Point d Clause 1 Article 51 of this Circular;
4. Responsibilities of receiving Sub-department of Customs: comply with
Point dd Clause 1 Article 51 of this Circular.
Article 51c. Customs procedures applied to exports and
imports being moved to another custom post outside the checkpoint area by
combined transport
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2. Location, required documents and customs procedures applied to combined
transport of goods shall be made concurrently with customs procedures applied
to export or import consignment under equivalent multimodal transport; a
complete declaration of multimodal transport using Form No. 01 or 02 in
Appendix II issued herewith is required.
If the e-customs system does not support combined transport
declaration, the customs declarant shall request that the goods shall be moved
under customs supervision in the item “Phần ghi chú” (Note) in the customs
declaration (with indication of time, routes, places from or to the goods are
transported). The customs declarant shall present goods to the customs
authority for sealing in a case prescribed in Clause 3 Article 50 of this
Circular, such goods shall be transferred to the Sub-department of Customs to
which the goods are transported for further actions.
3. Regarding exports
a) In case of exports that undergone physical verification
at the Sub-department of Customs where the declaration is registered, subject
to customs seal:
a.1) Responsibilities of Sub-department of Customs from
which the goods are transshipped:
a.1.1) Affix security seals to goods; keep the transfer note
of goods being discharged, under the surveillance of system, updated.
In case of bulk goods, cumbersome goods, oversize load goods
that cannot be sealed, the customs authority shall specify their description,
quantity, categories, symbol, origin (if any) or pictures of goods in the
original condition, and then update them to the e-customs system or enclose a
transfer note;
a.1.2) Print 1 copy of transfer note from the e-customs
system, bear signature and seal of the customs official, specify the
acknowledgement date in the transfer note and give it together with the goods
to the customs declarant for transport to the checkpoint of export;
a.1.3) Monitor information about the consignment under
customs supervision;
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a.2) Responsibilities of receiving Sub-department of
Customs:
a.2.1) Receive the transfer note and goods presented by the
customs declarant;
a.2.2) Check the customs seal and compare with information
about the dispatch of goods on the e-customs system, and the bear signature and
seal of the customs official, specify the acknowledgement date in the transfer
note, and return it to the customs declarant;
a.2.3) Update information about the arrival of goods on the
e-customs system;
a.2.4) Cooperate with the dispatching Sub-department of
Customs in tracking down the goods if they do not arrive at the destination
after the expected transport period.
b) With regard to exports exempt from customs sealing: the
customs declarant is responsible for transporting the goods to the checkpoint
of export.
4. Regarding imports
a) With regard to imports being inspected outside the
checkpoint area and goods that must be sealed by the customs:
a.1) Responsibilities of the Sub-department of Customs where
the customs declaration is registered:
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a.1.2) Receive goods transported by the declarant, check the
customs seal and compare with the information about dispatch of goods on the
e-customs system, and the bear signature and seal of the customs official, specify
the acknowledgement date in 2 transfer notes, keep 1 transfer note and return
the other to the customs declarant;
a.1.3) Update information about the arrival of goods on the
e-customs system;
a.1.4) Monitor information about transported goods, cooperate
with the Sub-department of Customs where the goods are stored in tracking down
the goods if they do not arrive at the inspection place after the expected
transport period.
a.2) Responsibilities of Sub-department of Customs where the
goods are stored:
a.2.1) Seal the goods, update information about dispatch of
goods on the e-customs system according to a request of Sub-department of
Customs where the declaration is registered;
a.2.2) Print 3 transfer notes from the e-customs system,
bear signature and seal of the customs official, and require the declarant to
bear his/her signature and full name. The Sub-department of Customs shall keep
1 note and give 2 notes and the goods to the declarant for transport to the
inspection place;
a.2.3) Monitor information of the consignment udder customs
supervision;
a.2.4) Track down the goods if they do not arrive at the
inspection place after the expected transport period.
b) With regard to imports exempt from customs sealing: The
declarant shall follow customs procedures as prescribed and take goods through
the CCA at the checkpoint after a permission is granted by the customs
authority
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a) The declarant gives the customs declaration and presents
the goods to the dispatching customs authority and the receiving customs
authority;
b) The dispatching Sub-department of Customs shall check
items on the customs declaration to make 3 transfer notes using the form No.
10/BBBG/GSQL Appendix V issued herewith, and then bear their certification
thereon. Give 2 transfer notes to the declarant for transport together with the
goods to the receiving Sub-department of Customs for further procedures as
prescribed;
c) The receiving Sub-department of Customs shall bear its
certification on 2 transfer notes, return one note to the declarant, keep the
other one and fax it to the dispatching Sub-department of Customs for being
enclosed to the customs dossier.”
31. Article 52 is amended as follows:
“Article 52. Customs supervision of imports at locations
connected with the e-customs system
1. Supervision of goods transported in containers or bulk cargo entering,
leaving or stored at a seaport
a) Before goods are unloaded from the vehicle:
a.1) The customs authority, according to the ship dossier on
the e-customs system, shall send the list of goods to be unloaded at the port
and list of containers to be scanned (if any) using form No. 01 (for goods in
containers) or form No. 02 (for bulk cargo) or form No. 03 in Appendix X hereof
to the e-customs system of the warehousing service provider.
The list of goods to be unloaded at the port must be
provided at least 08 hours before the expected time of arrival of the ship. The
list of containers to be scanned must be provided at least 04 hours before the
expected time of arrival of the ship;
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b) During unloading
b.1) Responsibilities of the warehousing service provider:
b.1.1) Inspect the packages of goods; compare the list of
goods to be unloaded with the actual goods in terms of container numbers and
carrier’s seal numbers or quantity, weight, volume of bulk cargo.
In case the packages are not intact or the actual goods do
not match information on the list or violations are suspected:
b.1.1.1) Update the information on the e-customs system
using form No. 18 (for goods in containers) or form No. 19 (for bulk cargo) in
Appendix X hereof;
b.1.1.2) Inform the Sub-department of Customs where the
goods are stored of the suspected violations and move such goods in a separate
area;
b.1.1.3) Sign the record (if any);
b.1.1.4) Receive from the e-customs system information about
the unlisted goods that are unloaded at the port in reality.
b.1.2) After the goods are unloaded, update the information
about dropped off goods using form No. 14 (for goods in containers) or form No.
15 (for bulk cargo). In case of change to information about dropped off goods
(change of drop method or unit of measurement), update information on the
e-customs system according to form No. 16, 17, 25 (for goods in containers) or
form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;
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b.1.3.2) If the scanning site is located outside the port,
present them to the customs authority for sealing, sign the transfer note; move
the containers to the scanning site, update dispatch of the containers on the
e-customs system. After the containers are scanned, move them back to the
storage area in the port and update information about the dropped off container
on the e-customs system according to form No. 14 in Appendix X hereof.
b.2) Responsibility of the customs authority:
b.2.1) According to information on the e-customs system and
other information relevant to the goods (if any), the Director of the
Sub-department of Customs shall decide the method for supervising goods and
vehicles during the unloading at the port;
b.2.2) If the status quo of goods is not maintained (lost or
broken seal or the carrier, damaged container) or the comparison result does
not match the actual goods (excess goods, unlisted goods) or violations of law
are suspected as informed by the warehousing service provider:
b.2.2.1) A customs official shall inspect the status quo of
goods packages. If violations are suspected, implement appropriate measures
(customs sealing, camera surveillance) and request the Sub-department of
Customs where goods are stored to take actions;
b.2.2.2) There is information about violations of law or the
actual quantity of dropped off goods does not match that on the bill of lading
or delivery note or the packages of goods are not intact (due to damaged
containers), the responsible customs official shall issue a record, 01 copy of
which will be kept by each party, or issue an offense record (if violations are
found) and take appropriate actions;
b.2.2.3) Regarding unlisted goods that are unloaded in
reality, the Sub-department of Customs where the goods are stored shall inform
the Sub-department of Customs where procedures for the inbound vehicle are
carried out, which will request the declarant to submit additional information
on the e-customs system and impose penalties (if violations are found).
b.2.3) Receive and update information about the drop. In
case of change to information about the drop (cancellation or change of drop
method or unit of measurement), the responsible customs official shall update
information on the e-customs system and send a notification to the warehousing
service provider’s system;
b.2.4) If the containers are scanned outside the port area,
the responsible customs official shall seal the containers, issue and sign the
transfer note, give 01 copy to the deliverer, receive feedbacks and impose
penalties (if violations are found); update on the warehousing service
provider’s system information about the containers eligible for release from the
CCA according to form No. 04 in Appendix X hereof.
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c.1) Responsibilities of the declarant:
c.1.1) In case of preview of goods before declaration:
follow instructions in Article 17 of this Circular;
c.1.2) In case of preview of goods before declaration:
follow instructions in Article 31 of this Circular;
c.1.3) In case of change to goods packages (packaging or unpackaging
at the port due to damaged containers or change of container, change of
packages):
Send a notice of change of packages (form No. 37 in Appendix
X hereof) to the Sub-department of Customs where the goods are stored and the
warehousing service provider for cooperation;
c.1.4) Sign the record on goods preview, sampling or package
change (if any).
c.2) Responsibilities of the warehousing service provider:
Cooperate and witness the event at the request of the
customs authority or declarant; sign the record (if any) and perform the
following tasks:
c.2.1) For goods in containers:
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c.2.1.2) If the entire shipment is moved to another
container: change the status of the original container into empty container,
update the new container number, the number of the carrier’s seal or customs
seal on the e-customs system according to form No. 20 and form No. 14 in
Appendix X hereof;
c.2.1.3) If the entire shipment is removed from the
container and placed at the port/depot as bulk cargo: change the status of the
original container into empty container, change the status of the goods into
bulk cargo on the e-customs system according to form No. 20 and form No. 15 in
Appendix X hereof;
c.2.1.4) If part of the shipment is moved to another
container or placed at the port as bulk cargo: Follow instructions in c.2.1.1
for the goods retained in the container: follow instructions in c.2.1.2 for the
goods moved to the new container (except changing the status of the original
container); follow instructions in c.2.1.3 for bulk cargo (except changing the
status of the original container).
c.2.2) For bulk cargo:
c.2.2.1) If the entire shipment enters the CCA in
containers: After goods are put in containers, update information about the
goods, update the status of empty containers on the e-customs system according
to form No. 22 and form No. 23 in Appendix X hereof;
c.2.2.2) If the entire shipment enters the CCA in
containers: After goods are put in containers, update information about the
goods, update the status of empty containers on the e-customs system according
to form No. c.2.2.1 and form No. 15 in Appendix X hereof;
c.3) Responsibility of the customs authority:
c.3.1) The Director of the Sub-department of Customs shall
decide the method for monitoring the changes in status of goods and appoint
customs officials in charge of monitoring on the basis of the declarants’
notices of change of goods packages and relevant information (if any);
c.3.2) The monitoring customs official shall seal the goods
(if required), issue and sign a record, 01 copy of which will be kept by each
party;
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c.3.4) Receive and update information about change in goods
status (if any) from the warehousing service provider’s system.
d) When goods are removed from the port
d.1) Responsibility of the customs authority:
d.1.1) Send information about the goods eligible to be
released from the CCA according to form No. 04 (for goods in containers) or
form No. 05 (for bulk cargo) in Appendix X hereof to the warehousing service
provider’s system.
In case of change in status of the customs declaration
(suspension, resumption, cancellation after customs clearance0 or change of the
container eligible for release from the CCA (change or cancellation), the
customs authority shall update information on the e-customs system according to
form No. 06 or form No. 07 in Appendix X hereof and send a notification to the
warehousing service provider’s system.
In the cases where the warehousing service provider sends a
request for cancellation of eligibility of goods for release from the CCA and
provides explanation, the customs official shall consider whether to permit the
cancellation through the e-customs system and send a notification to the
warehousing service provider’s system;
d.1.2) Receive and update information about the goods
removed from the CCA on the warehousing service provider’s system;
d.1.3) Instruct the declarant to complete procedures for the
shipment not eligible for release from the CCA upon notice from the warehousing
service provider’s system;
d.1.4) If the actual quantity or weight of bulk cargo does
not match that on the customs declaration, instruct the declarant to make
additional declaration in accordance with Article 20 of this Circular;
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d.2) Responsibilities of the declarant:
Provide information (declaration number or goods reference
number) of the shipment eligible for release from the CCA to the warehousing
service provider;
d.3) Responsibilities of the warehousing service provider:
Compare information from the e-customs system with actual
goods when they are removed from the port in terms of container numbers and
carrier’s seal numbers or customs numbers (if any) thereon, quantity of
packages, weight or volume of bulk cargo (according to delivery terms), and
follow the instructions below:
d.3.1) Allow goods to be released from the CCA if the
comparison result is satisfactory (even if the actual weight of bulk cargo is
smaller than that on the declaration);
d.3.2) Refuse to release goods from the CCA if the
comparison result is not satisfactory (the actual weight of bulk cargo is
larger than that on the declaration eligible for release from the CCA) or
information about eligibility of goods for release from the CCA is not received
or a request for suspension of release of goods from the CCA is received;
inform the declarant or contact the customs authority to complete procedures
for the shipment;
d.3.3) Within 15 minutes after the shipment is released from
the CCA, update the information about the shipment on the e-customs system
according to form No. 21 (for goods in containers) or form No. 22 (for bulk
cargo) in Appendix X hereof.
2. Supervision of imported gas and liquid cargo that is pumped from the
vehicle into a warehouse and vice versa
a) Before the goods are pumped from the vehicle into the
warehouse:
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Present the certificate of quantity inspection certified by
the inspector or an appointed conformity-assessing organization; the sampling
record or sampling document certified by the trader and a quality inspection
authority (if the goods have to undergo quality inspection by the state),
unless such documents have been submitted on the e-customs system;
a.2) Responsibilities of the customs authority:
a.2.1) According to the ship dossier submitted on the
single-window system, submit information about the cargo to be pumped into the warehouse
according to form No. 02 in Appendix X hereof to the warehousing service
provider’s system at least 08 hours before the expected time of arrival of the
ship;
a.2.2) Inspect the documents presented by the declarant in
accordance with Point a.1 of this Clause and follow the instructions below:
a.2.2.1) If the documents are satisfactory, allow the cargo
to be pumped into the warehouse (whether the warehouse is located inside or
outside of the port);
a.2.2.2) If the documents are not satisfactory, request the
declarant to follow instructions in a.1 of this Clause.
a.3) The warehousing service provider shall receive
information about the cargo sent through the e-customs system.
b) Supervision of pumping and storage of cargo:
b.1) Responsibilities of the warehousing service provider:
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b.1.2) Sign the record in case violations are suspected or
there is information about incorrect cargo after pumping;
b.1.3) Take legal responsibility for maintaining the status
quo of goods until a notice of goods eligibility for release from the CCA is
received from the e-customs system.
b.2) Responsibilities of the customs authority:
b.2.1) According to information provided by the declarant
and other sources (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods and vehicles throughout the pumping
process until customs clearance or conditional customs clearance is granted;
b.2.2) In case there is information about violations of law
or the actual quantity of cargo being pumped into the warehouse does not match
that on the bill of lading or delivery note, the responsible customs official
shall issue a record, 01 copy of which will be kept by each party, or issue an
offense record (if violations are found) and take appropriate actions;
b.2.3) Receive and update information about the quantity of
cargo being pumped into the warehouse on the warehousing service provider’s
system.
c) Supervise the discharge of cargo from the warehouse:
c.1) Responsibilities of the declarant:
Provide the number of the declaration of the shipment
eligible for release from the CCA to the warehousing service provider;
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c.2.1) Send information about the eligibility of cargo for
release from the CCA according to form No. 05 in Appendix X hereof to the
warehousing service provider’s system;
c.2.2) Receive information about the discharge of cargo from
the warehousing service provider’s system.
c.3) Responsibilities of the warehousing service provider:
c.3.1) Receive information about eligibility of cargo for
release from the CCA and discharge from the warehouse the exact amount specified
in the customs declaration (even if the actual weight or volume is smaller than
that on the declaration);
c.3.2) In the cases where information about eligibility for
release from the CCA is not received or release of cargo is suspended, the
cargo must not be discharged from the warehouse; in which case the declarant
must be informed and requested to contact the customs authority for completion
of necessary procedures;
c.3.3) Update information about discharge of goods from the
warehouse according to form No. 22 in Appendix X hereof and send a notification
to the e-customs system.
3. CFS management
a) Before imports are moved into the CFS:
a.1) Responsibilities of the consolidation service provider:
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a.1.1) If the CFS is located within the port: move the goods
to the CFS for deconsolidation as prescribed;
a.1.2) If the CFS is located outside the port: follow the
customs procedures specified in Clause 2 Article 51b of this Circular;
a.1.3) Maintain the status quo of goods during transport of
containers from the port depot or checkpoint of import to the CFS.
a.2) The CFS operator shall send the list of containers
entering the CFS for consolidation (specify the ship name, expected arrival
date, numbers of the primary and secondary bills, container numbers, carrier’s
seal numbers, importers’ names, goods names, quantity of packages) to the
Sub-department of Customs responsible for the CFS through the e-customs system
if the CFS is located within the port;
a.3) Responsibilities of the Sub-department of Customs at
the border checkpoint or port of discharge:
a.3.1) If the CFS is located within the port: according to
information in the ship dossier submitted to the national single-window system,
the list of containers entering the CFS and relevant information (if any), the
Director of the Sub-department of Customs responsible for the CFS shall decide
the method for supervising the goods entering the CFS;
a.3.2) If the CFS is located outside the port: follow the
customs procedures specified in Clause 3 Article 51b of this Circular;
a.3.3) After the shipment is cleared for dispatch, the e-customs
system will send a notification of goods to be unloaded at the CFS (form No. 08
in Appendix X hereof) to the CFS operator’s system.
b) When imports enter the CFS:
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b.1.1) Inspect the containers; compare the list of
containers and the actual containers in terms of container numbers and
carrier’s seal numbers thereon.
In case the containers are not intact, the comparison result
is not satisfactory or violations are suspected:
b.1.1.1) Update information according to form No. 18 in
Appendix X and send a notification to the e-customs system;
b.1.1.2) Inform the Sub-department of Customs where the
goods are stored of the suspected violations and move such goods in a separate
area;
b.1.1.3) Sign the record (if any).
b.1.2) After the containers are unloaded at the CFS, update
the information on the e-customs system according to form No. 14 or form No. 16
in Appendix X hereof;
b.2) Responsibility of the Sub-department of Customs
responsible for the CFS:
b.2.1) If the CFS is located outside the port:
Carry on the procedures specified in Clause 4 Article 51b of
this Circular;
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b.2.3) Receive information about the containers moved into
the CFS from the CFS operator’s system.
c) While imports are being stored in the CFS:
c.1) Responsibilities of the CFS operator:
c.1.1) If the goods are unloaded, change the status of the
containers into empty, change the status of unloaded goods into bulk cargo
according to form No. 20 and form No. 15 in Appendix X hereof and send a
notification to the e-customs system.
In case of change to information about unloaded goods
(change of unloading method or unit of measurement), update information on the
e-customs system according to form No. 16, 17, 25 (for bulk cargo) or form No.
27 in Appendix X hereof and send a notification to the e-customs system;
c.1.2) In case the packages are not intact or the comparison
result is not satisfactory or violations are suspected:
c.1.2.1) Update information according to form No. 19 (bulk
cargo) in Appendix X hereof and send a notification to the e-customs system;
c.1.2.2) Inform the Sub-department of Customs where the
goods are stored of the suspected violations and move such goods in a separate
area;
c.1.2.3) Sign the record (if any).
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c.2) Responsibility of the Sub-department of Customs
responsible for the CFS:
c.2.1) According to information provided by the declarant
and other sources (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods in the CFS;
c.2.2) If the status quo of goods is not maintained or
violations of law are suspected as informed by the CFS operator, a customs
official shall inspect the goods;
c.2.3) If violations are found or the actual quantity of
unloaded goods does not match that on the bill of lading or delivery note or
the packages of goods are not intact (damaged), the customs official shall
issue a record, 01 copy of which will be kept by each party, or issue an
offense record (if violations are found) and take appropriate actions;
c.2.4) Receive and update information about goods entering
the CFS. In case of change to information about goods entering the CFS
(cancellation or change of drop-off method or measurement unit of bulk cargo),
at the request of the CFS operator (explanation required), the responsible
customs official shall update information on the e-customs system and send a
notification to the CFS operator’s system;
d) When imports are removed from the CFS:
The declarant, the CFS operator and the customs authority
shall follow the instructions specified in Point d Clause 1 Article 52 of this
Circular.
4. Supervision of movement of goods in bonded warehouses before they are
imported or re-exported
a) Before goods are moved into the bonded warehouse:
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a.1.1) Follow customs procedures applied goods entering the
bonded warehouse from abroad specified in Clause 1 Article 91 of this Circular;
a.1.2) Maintain the status quo of goods during their
transport from the port depot or checkpoint of import to the bonded warehouse.
a.2) Responsibilities of the Sub-department of Customs at
the border checkpoint or port of discharge:
a.2.1) Carry on the procedures specified in Point a. 2
Clause 4 Article 51c of this Circular;
a.2.2) After information on the delivery note has been
updated, the e-customs system will send a notification of goods to be unloaded
at the bonded warehouse (form No. 08 in Appendix X hereof) to the bonded
warehousing service provider’s system.
b) When goods are moved into the bonded warehouse:
b.1) The declarant shall inform the bonded warehousing
service provider of the number of the customs declaration of the shipment;
b.2) Responsibilities of the bonded warehousing service provider:
b.2.1) Inspect the packages of goods; compare the list of
goods to be unloaded with the actual goods (form No. 08 in Appendix X hereof)
in terms of container numbers, carrier’s seal numbers, customs seal numbers (if
any) or quantity, weight, volume of bulk cargo (according to delivery terms).
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b.2.1.1) Update the information on the e-customs system
according to form No. 18 (for goods in containers) or form No. 19 (for bulk
cargo) in Appendix X hereof;
b.2.1.2) Inform the Sub-department of Customs responsible
for the bonded warehouse and move such goods in a separate area;
b.2.1.3) Sign the record (if any).
b.2.2) After goods are unloaded at the bonded warehouse,
update the information on the e-customs system according to form No. 14 (for
goods in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.
In case of change to information about unloaded goods
(change of unloading method or unit of measurement), update information on the
e-customs system according to form No. 16, 17, 25 (for goods in containers) or
form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof.
b.3) Responsibilities of the Sub-department of Customs
responsible for the bonded warehouse:
b.3.1) If the status quo of goods is not maintained or
violations of law are suspected as informed by the bonded warehousing service
provider, a customs official shall inspect the goods;
b.3.2) If violations are found or the actual quantity of
unloaded goods does not match that on the bill of lading or delivery note or
the packages of goods are not intact (damaged containers), the customs official
shall issue a record, 01 copy of which will be kept by each party, or issue an
offense record (if violations are found) and take appropriate actions;
b.3.3) Receive and update information about goods entering
the bonded warehouse.
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d) When goods are removed from the bonded warehouse for
import into the domestic market or a free trade zone or for export:
d.1) When the goods are removed from the bonded warehouse
for import into the domestic market or a free trade zone: The declarant, the
CFS operator and the customs authority shall follow the instructions specified
in Point d Clause 1 Article 52 of this Circular;
d.2) When the goods are removed from the bonded warehouse
for export: The declarant, the CFS operator and the customs authority shall
follow the instructions specified in Point c Clause 5 Article 52a of this
Circular.
5. Supervision of movement of imports at the concentrated goods inspection
site (hereinafter referred to as “inspection site”)
a) When imports are moved into the concentrated goods
inspection site:
a.1) The declarant or the carrier shall inform the
inspection site operator of the number of the customs declaration (if any) or
reference number of the shipment;
a.2) Responsibilities of the inspection site operator:
a.2.1) Inspect the packages of goods; compare the list of
goods to be unloaded at the inspection site with the actual goods in terms of
container numbers and carrier’s seal numbers or quantity, weight, volume of
bulk cargo (according to delivery terms).
In case the packages are not intact or the actual goods do
not match information on the list or violations are suspected:
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a.2.1.2) Sign the record (if any);
a.2.2) After the goods are unloaded, update the information
according to form No. 14 (for goods in containers) or form No. 15 (for bulk
cargo) in Appendix X hereof.
In case of change to information about unloaded goods
(change of unloading method or unit of measurement), update information on the
e-customs system according to form No. 16, 17, 25 (for goods in containers) or
form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;
a.3) Responsibilities of the Sub-department of Customs responsible
for inspection site:
a.3.1) According to information on the e-customs system and
other information (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods and vehicles during the unloading at
the inspection site.
If the status quo of goods is not maintained (lost or broken
seal or the carrier, damaged container) or the comparison result does not match
the actual goods (excess goods, goods not listed by the carrier) or violations
are suspected as informed by the inspection site operator, the responsible
customs official shall perform the following tasks:
a.3.1.1) Inspect the packages of goods; carry out inspection
or supervision if violations are suspected and take appropriate actions;
a.3.1.2) If violations are found or the actual quantity of
unloaded goods does not match that on the bill of lading or delivery note or
the packages of goods are not intact (damaged containers), the customs official
shall issue a record, 01 copy of which will be kept by each party, or issue an
offense record (if violations are found) and take appropriate actions;
a.3.2) Receive and revise information about the unloaded
goods. In case of change to information about unloaded goods (cancellation or
change of unloading method or unit of measurement), the customs official shall
update information on the e-customs system and send a notification to the
inspection site operator’s system;
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c) When goods are removed from the inspection site, the
declarant, inspection site operator and customs authority shall follow the
instructions specified in Point d Clause 1 Article 52 of this Circular.
6. Supervision of movement of imports at ICDs
a) Before imports are moved into the ICD:
a.1) The declarant or the carrier shall follow the customs
procedures specified in Clause 2 Article 51b or Article 51c of this Circular;
a.2) Responsibilities of the Sub-department of Customs at
the checkpoint of import or port of discharge:
a.2.1) Carry on the procedures specified in Clause 3 Article
51b o Point a.2 Clause 4 Article 51c of this Circular;
a.2.2) After the shipment is approved or information on the
delivery note has been updated, the e-customs system will send a notification
of goods to be unloaded at the ICD (form No. 08 in Appendix X hereof) to the
ICD operator’s system.
b) When the imports enter the ICD:
b.1) Responsibilities of the ICD operator:
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In case the packages are not intact or the actual goods do
not match information on the list or violations are suspected:
b.1.1.1) Update the information on the e-customs system
according to form No. 18 (for goods in containers) or form No. 19 (for bulk
cargo) in Appendix X hereof;
b.1.1.2) Inform the Sub-department of Customs where the
goods are stored of the suspected violations and move such goods in a separate
area;
b.1.1.3) Sign the record (if any);
b.1.1.4) Receive from the e-customs system information about
the unlisted goods that are unloaded at the ICD in reality.
b.1.2) After the goods are unloaded, update the information
according to form No. 14 (for goods in containers) or form No. 15 (for bulk
cargo) in Appendix X hereof.
In case of change to information about unloaded goods
(change of unloading method or unit of measurement), update information on the
e-customs system according to form No. 16, 17, 25 (for goods in containers) or
form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;
b.2) Responsibilities of the Sub-department of Customs
responsible for the ICD:
b.2.1) According to information on the e-customs system and
other information (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods and vehicles during the unloading at
the ICD;
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b.2.2.1) A customs official shall inspect the status quo of
goods packages. Carry out inspection or supervision if violations are suspected
and take appropriate actions;
b.2.2.2) In case there is information about violations of
law or the actual quantity of cargo being pumped into the warehouse does not
match that on the bill of lading or delivery note, the responsible customs
official shall issue a record, 01 copy of which will be kept by each party, or
issue an offense record (if violations are found) and take appropriate actions;
b.2.2.3) Regarding unlisted goods that unloaded at the ICD
in reality, the Sub-department of Customs where the goods are stored shall
inform the Sub-department of Customs where procedures for the inbound vehicle
are carried out, which will request the declarant to submit additional information
on the e-customs system and impose penalties (if violations are found).
Additional information will be sent to the ICD operator’s system;
b.2.3) Receive and update information about the unloaded
goods. In case of change to information about unloaded goods (cancellation or
change of unloading method or unit of measurement), the customs official shall
update information on the e-customs system and send a notification to the ICD
operator’s system;
c) Change of goods during storage at the ICD (preview of
goods before customs declaration, sampling of goods or change of goods
packages):
The declarant, the ICD operator and the customs authority
shall follow the instructions specified in Point c Clause 1 Article 52 of this
Circular;
d) When goods are removed from the ICD:
The declarant, ICD operator and customs authority shall
follow the instructions specified in Point d Clause 1 Article 52 of this
Circular.
7. Supervision of movement of imports at airport terminals
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a.1) Before the airplane lands, the customs authority,
according to the airplane dossier on the e-customs system, shall send the list
of goods to be unloaded and list of goods to be scanned (if any) according to
form No. 09 and form No. 10 in Appendix X hereof to the e-customs system of the
airport terminal operator;
a.2) The airport terminal operator shall receive the lists
and reference numbers of imports (if any) sent through the e-customs system;
b) While the imports are being unloaded at the airport
terminal:
b.1) Responsibilities of the airport terminal operator:
b.1.1) Inspect the packages of goods; compare the list of
goods to be unloaded with the actual goods.
After goods are unloaded, update the information on the
e-customs system according to form No. 29, form No. 30 (revision form) and form
No. 31 (cancellation form) in Appendix X hereof.
The number of the bill of lading must be promptly sent to
the e-customs system as soon as it is provided by the airline;
b.1.2) If the actual quantity or weight of goods does not
match that on the list submitted to the e-customs system, inform the customs
authority of the location of the storage area and surveillance cameras in the
terminal; update on the e-customs system information about the goods in
accordance with b.1.1 of this Clause according to form No. 31 in Appendix X
hereof.
Inform the customs authority if the goods labels are not
intact or packages are damaged in a manner that lead to change in weight; mote
the goods to an area where surveillance cameras are available; issue and sign a
record, 01 copy of which shall be given to the customs official; update
information on the e-customs system according to form No. 31 in Appendix X.
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b.2) Responsibilities of the customs authority:
b.2.1) According to information on the e-customs system and
other information (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods and vehicles during the unloading at
the airport;
b.2.2) Receive and update information about the goods
entering the airport terminal; appoint a customs official to verify and approve
cancellation of information about goods entering the airport terminal (if any)
on the e-customs system;
b.2.3) If violations are suspected during scanning, the
scanning official shall seal the goods and request the airport terminal
operator to move the goods to a separate area where surveillance cameras are
available; update scanning information on the e-customs system even if
violations are not found;
b.2.4) Upon receipt of information about damaged packages or
loss of goods labels provided by the airport terminal operator, the responsible
customs official shall cooperate with the airport terminal operator in issuing
a record, keep 01 copy, scan the shipment and seal it after it is scanned;
follow instructions in b.2.3 if violations are found;
b.2.5) Regarding unlisted goods that unloaded at the airport
terminal in reality, the customs authority shall request the airline to make
additional declaration on the e-customs system and impose penalties (if
violations are found).
c) While the goods are being stored in the airport terminal:
c.1) In case of change in status of goods (damaged packages,
relabeling due to loss of labels):
c.1.1) Responsibilities of the airport terminal operator:
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c.1.1.2) Update information on the e-customs system
according to form No. 31 in Appendix X hereof;
c.1.1.3) Follow instructions in b.1.2 when scanning of goods
is requested by the customs authority.
c.1.2) The customs official shall sign the record and retain
01 copy; request the airport terminal operator to have the goods scanned if
violations are suspected and follow instructions in b.2.3 of this Clause.
c.2) Labeling in case of split bills of lading;
c.2.1) Responsibilities of the airport terminal operator:
c.2.1.1) Inform the customs authority of the relabeling of
the shipment under the split bills of lading;
c.2.1.2) Relabel the shipment under supervision of a customs
official;
c.2.1.3) Update information about the shipment status on the
e-customs system according to form No. 31 in Appendix X hereof.
c.2.2) The customs official shall supervise the relabeling
of the shipment under the split bills of lading.
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c.3.1) In case of preview of goods before declaration:
follow instructions in Article 17 of this Circular;
c.3.2) In case of sampling: follow instructions in Article
31 of this Circular.
d) When the goods are removed from the airport terminal:
d.1) Responsibilities of the declarant:
d.1.1) If customs procedures are completed at the airport:
provide information about the goods (declaration number or reference number of
goods) for the airport terminal operator;
d.1.2) If the goods are moved to another custom post outside
the checkpoint area customs as prescribed in Point c Clause 1 Article 50 of
this Circular: provide information about the goods (number of the independent
transport declaration or reference number of goods) for the airport terminal
operator;
d.1.3) If the goods are removed from the airport terminal
under a written decision issued by a competent authority (police, court, etc.):
provide information about the documents certified by the customs authority for
the airport terminal operator.
d.2) Responsibilities of the airport terminal operator:
d.2.1) Compare information on the e-customs system,
information provided by the declarant and the actual goods;
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d.2.1.2) Refuse to release the goods from the airport
terminal before their eligibility for release from the CCA is confirmed on the
e-customs system; Refuse to release goods if the actual quantity of goods does
not mat the quantity of goods eligible for release from the CCA or the goods
suspended from being released from the CCA as notified by the e-customs system;
request the declarant to contact the customs authority.
d.2.2) Within 01 hour after the goods are removed from the
airport terminal, update information according to form No. 32 in Appendix X
hereof and send a notification to the e-customs system.
d.3) Responsibilities of the customs authority:
d.3.1) Send information about the goods eligible for release
from the CCA or suspended from release from the CCA according to form No. 11 or
form No. 12 and send a notification to the airport terminal operator’s system;
d.3.2) Seal the goods if customs sealing is required;
d.3.3) Upon receipt information about violations, the
Director of the Sub-department of Customs shall send a notification of
suspended release from the CCA to the airport terminal operator’s system; carry
out physical inspection of goods and update the inspection result on the
e-customs system;
d.3.4) Instruct the declarant to complete procedures for the
shipment not eligible for or suspended from release from the CCA;
d.3.5) Receive information about the removal of goods from
the airport terminal from the operator’s system.
8. Carry out supervision of movement of imports at off-airport cargo
terminals.
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b) While goods are being stored in the off-airport cargo
terminal: follow instructions in Point c Clause 7 Article 52 of this Circular;
c) When goods are removed from the off-airport cargo
terminal: follow instructions in Point d Clause 7 Article 52 of this Circular.
32. Article 52a, Article 52b, Article
52c, Article 52d and Article 52dd shall be added as follows:
“Article 52a. Customs supervision of exports entering, being
stored, leaving ports, warehouses, storage yards which are connected to the
e-customs system
1. Supervision of exports entering, being stored, leaving the container
freight station (CFS)
a) Before bringing exports to the CFS:
a.1) Responsibilities of customs declarant: Register customs
declaration and follow customs procedures applied to exports as prescribed;
a.2) Responsibilities of customs authority: With regard to
exports that are granted customs clearance or conditional customs clearance,
the e-customs system will transmit information about the list of exports
entering CFS for consolidation according to the items in the Form No. 08
Appendix X issued herewith to the e-customs system of CFS operator.
b) When bringing exports to the CFS:
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b.1.1) Bring goods to the CFS for consolidated with others
of different goods owners into a same container;
b.1.2) Provide information about the customs declaration
number and unique consignee reference number of the exported consignment for
the CFS operator.
b.2) Responsibilities of CFS operator:
b.2.1) Check packages of goods; check if the goods expected
to enter CFS and those actually entering CFS are matched in terms of quantity
and weight aspects (if any).
If the packaging is not in the original condition and the
comparison result shows that discrepancies exist or the goods show signs of
violations against the law, the following actions shall be taken:
b.2.1.1) Update the discrepancies in the equivalent item
prescribed in Form No. 19 (bulk good) Appendix X issued herewith and send them
to the e-customs system;
b.2.1.2) Promptly notify the Sub-department of Customs where
the goods are stored of the goods showing signs of violations and then store
them in a separate area;
b.2.1.3) Have related parties sign a report certifying the
goods showing signs of violation or discrepancies (if any);
b.2.2) After completing the entry of the goods into CFS, the
information of such entry shall be updated using the Form No. 15 (bulk good)
Appendix X issued herewith. If any changes arise related to the entry of the
goods into CFS (modification, cancellation, or change of off-loading method or
unit applied to bulk good), they shall be updated using the forms No. 15, No.
16, No. 26 (bulk good) or form No. 27 Appendix X issued herewith, and then be
sent to the e-customs system;
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b.3) Responsibilities of customs authority in charge of CFS:
Receive information about empty containers, goods entering
CFS and modification or cancellation (if any) from the e-customs system of the
CFS operator and approve information about the cancellation of goods entering
CFS (if any).
c) During consolidation and storage of exports in CFS:
c.1) Responsibilities of a CFS operator:
c.1.1) Upon completion of consolidation of goods into
containers, update information about bulk goods eligible for release from the
CCA which are consolidated into containers and about condition of empty
containers becoming containers loaded with goods, seal numbers, number of
packages, total weight of goods in containers (if any) using the Form No. 22
and No. 23 Appendix X issued herewith and send them to the e-customs system;
c.1.2) Preserve the original condition of containers loaded
with goods when they are stored at the CFS.
c.2) Responsibilities of customs authority in charge of CFS:
Receive information about bulk goods eligible for release from the CCA that are
consolidated into containers and information about containers containing export
consignments from the e-customs system of CFS operator.
d) When exports leaving the CFS:
d.1) Responsibilities of a CFS operator:
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d.2) Responsibilities of CFS operator:
d.2.1) If the goods are consolidated at a CFS inside the
port: Give a list of containers for which the consolidation is completed
(specifying: number of customs declaration, containers’ numbers, seals’ numbers
of carrier, exporter’s name, description of goods, number of packages) to the Sub-department
of Customs in charge of CFS via the e-customs system;
d.2.2) Update information about containers left the CFS
using form No. 21 Appendix X issued herewith and send them to the e-customs
system.
d.3) Responsibilities of customs authority:
d.3.1) If the goods are consolidated at a CFS inside the
port: Give information of goods eligible for release from the CCA using form
No. 4 (container goods) in Appendix X issued herewith to the e-customs system
of CFS operator;
d.3.2) If the goods are consolidated at a CFS outside the
port: comply with procedures applied to consignments transported as prescribed
in Clause 3 Article 51b of this Circular;
d.3.3) Receive information about containers left CFS from
the e-customs system of CFS operator.
2. Monitor the process that goods enter CFS from free trade zone or inland,
being stored and then left CFS for being exported abroad or imported to inland.
a) Before bringing exports to the CFS:
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a.2) Responsibilities of customs authority: With regard to
exports that are granted customs clearance or conditional customs clearance,
the e-customs system will transmit information about the list of exports about
to enter a bonded warehouse according to the items in the Form No. 08 Appendix
X issued herewith to the e-customs system of bonded warehouse service provider.
b) Before bringing exports to the bonded warehouse:
b.1) Responsibilities of customs declarant: Provide unique
consignee reference number and customs declaration number of the consignment
entering the bonded warehouse;
b.2) Responsibilities of bonded warehouse service provider:
b.2.1) Receive information about customs declaration number
and unique consignee reference number of the consignment entering the bonded
warehouse from the declarant;
b.2.2) Check packages of goods; check if the goods expected
to enter bonded house and those actually entering bonded warehouse are matched in
terms of containers’ numbers, seal number of carrier or quantity, weight,
volume of bulk goods (subject to delivery terms and conditions) and take the
following actions:
b.2.2.1) If the packaging is not in the original condition
and the comparison result shows that discrepancies exist or the goods show
signs of violations against the law, the Sub-department of Customs where the
goods are stored must be notified of the goods showing signs of violations
against the law and then store them in a separate area;
b.2.2.2) Have related parties sign a report certifying the
goods showing signs of violation or discrepancies (if any);
b.2.2.3) If the information is matched, update information
about entry of goods into the bonded warehouse, information about modification
and cancellation (if any) according to the items prescribed in Form No. 14
(container goods) or Form No. 15 (bulk goods) and Form No. 16 or 17 (if any)
and update information about goods released from the CCA in the e-customs
system according to items prescribed in Form No. 21 (container goods) or Form
No. 22 (bulk goods) in Appendix X issued herewith and send them to the
e-customs system.
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b.3.1) Receive information about goods entering bonded
warehouse and modification or cancellation (if any) from the e-customs system
of the bonded warehouse service provider and approve information about the
cancellation of goods entering bonded warehouse (if any);
b.3.2) After inspection and verification, if the goods show signs
of violations or discrepancies exist between the quantity of goods actually
off-loaded and quantity of those stated in the bill of lading or delivery
document, or the packages of goods has been not in the original condition (due
to torn or broken container(s)), the supervising customs official shall make a
report and have related parties sign in the report; and then give each party 1
copy or make a report on administrative violations (if any) and take further
actions as prescribed;
c) While the goods are stored at bonded warehouse: The
customs declarant, bonded warehouse service provider and customs authority
shall comply with Point b.1 Clause 5 hereof;
d) When the goods leave the bonded warehouse for being
exported abroad:
d.1) If the goods are discharged from a bonded warehouse for
being exported abroad: The customs declarant, the bonded warehouse service
provider and the customs authority shall comply with Point c Clause 5 Article
52a hereof;
d.2) If the goods are discharged from a bonded warehouse for
being imported to inland or imported to free trade zone: The customs declarant,
bonded warehouse service provider and customs authority shall comply with Point
d Clause 1 Article 52 hereof.
3. Monitor the process that the exports enter, are stored and leave a
centralized place for inspection (hereinafter referred to as site)
a) When bringing the goods to the site: The declarant, the
site service provider and customs authority shall comply with Point b Clause 5
of this Article;
b) While the goods are stored at the site: The customs
declarant, the site service provider and the customs authority shall comply
with Point d Clause 5 hereof;
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c.1) Responsibilities of carrier: With regard to a
consignment under independent transport, comply with customs procedure applied
to the goods prescribed in Clause 3 Article 51b and comply with Point c.1
Clause 5 Article 52a of this Circular;
c.2) Responsibilities of customs authority:
c.2.1) Comply with customs procedures applied to goods
transported as prescribed in Article 51b of this Circular;
c.2.2) Comply with Point c.2 Clause 5 Article 52a of this
Circular.
c.3) Responsibilities of a site service provider:
c.3.1) Comply with Point c.3 Clause 5 Article 52a of this
Circular;
c.3.2) Comply with customs procedures applied to goods
transported as prescribed in Article 51b of this Circular.
4. Monitor the process that goods enter, are stored and leave a customs
procedure area at an inland container depot (hereinafter referred to as ICD).
a) When bringing the goods into the ICD: The declarant, the
ICD service provider and customs authority shall comply with Point a Clause 5
of this Article;
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c) When discharging the goods from the ICD to a checkpoint
of export:
c.1) Responsibilities of customs declarant: With regard to a
consignment under combined transport, comply with customs procedure applied to
the goods prescribed in Clause 3 Article 51b and comply with Point c.1 Clause 5
Article 52a of this Circular;
c.2) Responsibilities of customs authority:
c.2.1) Comply with customs procedures applied to goods transported
as prescribed in Article 51b of this Circular;
c.2.2) Comply with Point c.2 Clause 5 Article 52a of this
Circular.
c.3) Responsibilities of ICD service provider:
c.3.1) With regard to a consignment under independent
transport, comply with customs procedures applied to goods transported as
prescribed in Article 51b of this Circular;
c.3.2) Comply with Point c.3 Clause 5 Article 52a of this
Circular.
5. Monitor the process that exported container goods or bulk goods that
enter or leave a seaport checkpoint
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a.1) Responsibilities of customs declarant: Provide
information about the customs declaration number and unique consignee reference
number of the exported consignment for the warehousing service provider:
a.2) Responsibilities of a warehousing service provider:
a.2.1) Receive information about customs declaration number
or unique consignee reference number of a consignment to be exported or entered
the port by the declarant; receive information about a list of containers that
are screened (if any) from the e-customs system;
a.2.2) Update information about goods entering the port or
information about modifications or cancellation (if any) using the Forms No. 14
(container goods) or form No. 15 (bulk goods), and form No. 16 or No. 17 (if
any) in Appendix X issued herewith, and then send them to the e-customs system.
a.3) Responsibilities of customs authority:
a.3.1) Receive information about goods entering the port and
modification or cancellation (if any) from the e-customs system of the
warehousing service provider and approve information about the cancellation of
goods entering the port (if any).
a.3.2) Update information about a list of containers that
are screened (if any) using Form No. 03 of Appendix X issued herewith to the
e-customs system of the warehousing service provider.
b) While the goods are stored at the seaport:
b.1.) If the goods are not in their original condition (for
sampling purpose or changes in packages): The customs declarant, the warehousing
service provider and the customs authority shall comply with Point c Clause 1
Article 52 hereof;
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b.2.1) Responsibilities of customs declarant: Carry
containers to the screening area and to the post-screening storage area if the
declaration is classified under the red channel and the goods are subject to
screening as prescribed;
b.2.2) Responsibilities of a warehousing service provider:
Cooperate with the customs authority in carrying containers to the screening
area and to the storage area of goods pending export after completion of
screening in a case where the declarant is absent.
b.3) If the containers are screened outside the port:
b.3.1) Responsibilities of customs declarant: Present
documentation and containers for the customs official to seal and sign the
transfer note, and then carry the containers to the screening area as
prescribed; and then sign the transfer note upon completion of screening and
carry the containers to the storage area at the port as prescribed;
b.3.2) Responsibilities of a warehousing service provider:
Receive information about the goods eligible for release
from the CCA for screening purpose; update information about containers leaving
and returning the port (when carrying the containers to screening area and
returning) using the Form No. 22, Form No. 14 of Appendix X issued herewith,
and then send them to the e-customs system.
Cooperate with the customs authority in carrying the
containers to the screening area, in a case where the declarant is absent; and
then carrying them to storage area as prescribed upon completion of screening;
b.3.3) Responsibilities of the customs authority: Seal the
containers; make and sign transfer note; give information about containers
eligible for release from the CCA (for being carried to the screening area) to
the e-customs system of the warehousing service provider; give the carrier 1
transfer note for being presented to the receiving customs authority
thereafter, have the customs official bear his/her signature and seal, and then
monitor and take actions against violations (if any).
c) When the goods leave the port for being loaded on a mean
of transport:
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Give information about the consignment eligible for release
from the CCA (customs declaration number or unique consignee reference number
or a document using Form No. 29/DSCT/GSQL applied to container goods or Form
No. 30/DSHH/GSQL applied to other goods in Appendix V issued herewith) to the warehousing
service provider;
c.2) Responsibilities of customs authority:
c.2.1) Give information of goods eligible for release from
the CCA using form No. 04 (container goods) or form No. 05 (bulk goods) in
Appendix X issued herewith to the e-customs system of warehousing service
provider.
If the operation of screening of goods is suspended, the
customs authority which issues such a suspension shall update the suspension
information on the e-customs system and send it warehousing service providers.
If a warehousing service provider requests cancellation of a
document certifying that their goods passed through CCA (with obvious
explanation), the customs official in charge of inspection shall consider
approving such a cancellation on the e-customs system and give that information
to the e-customs system of the warehousing service provider;
c.2.2) Receive information about goods leaving CCA from the
e-customs system of warehousing service providers;
c.2.3) If there is a discrepancy between information
received from the customs declarant and information received from the e-customs
system notified by a warehousing service provider (including a case where the
declaration contains a duplicate container number), the customs authority shall
verify the information and cooperate with the Sub-department of Customs where
the declaration is registered (if any) in taking further actions as prescribed;
c.2.4) If bulk goods released from the CCA show a
discrepancy in quantity or weight compared to information stated in the customs
declaration, the customs official in charge shall guide the declarant to make
an additional declaration as prescribed in Article 20 of this Circular.
c.3) Responsibilities of a warehousing service provider:
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c.3.1.1) Allow the goods to leave the CCA if information is
considered matched after comparison (including a case where the weight of bulk
goods is actually less than that stated in the e-customs system);
c.3.1.2) Not allow the goods to leave the port if
information of goods shown on the e-customs system and at the CCA is considered
unmatched, or no information about consignment eligible for release from the
CCA is received, or information about suspension at the CCA is received, or
multiple declarations for a same container eligible for release from the CCA
are received but the number of declarations submitted is sufficient; and then
notify the declaration to contact with Sub-department of Customs where the
goods are stored to take further actions as prescribed.
c.3.2) Within 30 minutes after the mean of transport leaves
or departs (in case of a seagoing ship or barge) or passes through a CCA (in
case of a motor car), update information about the goods leaving the CCA using
the Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X
issued herewith, and the send them to the e-customs system.
6. Monitor exported good in form of gas or liquid pumped from warehouses to
means of transport:
a) Before the exported good is pumped from a warehouse to a
mean of transport:
a.1) Responsibilities of customs declarant:
a.1.1) Register a customs declaration as prescribed;
a.1.2) Provide information about the exported consignment to
a warehousing service provider (customs declaration number, volume of exported
good, location of tank(s) out of which the gas/liquid is pumped.
a.2) Responsibilities of Sub-department of Customs where the
goods are stored:
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b) Monitor process of pumping liquid/gas from a warehouse to
a mean of transport:
b.1) Responsibilities of the warehousing service provider:
b.1.1) Receive information about good eligible for release
from the CCA and permit the declarant to pump certain volume of liquid/gas as
stated in the customs declaration eligible for release from the CCA (including
deficit in terms of weight or volume as compared to the customs declaration);
b.1.2) If the warehousing service provider has not received
information about the consignment eligible for release from the CCA or receives
information about suspension at customs controlled area, the liquid/gas is not
permitted to be pumped out of the warehouse; and then the warehousing service
provider shall notify the declarant to contact the customs authority for
completing procedures for the consignment as prescribed;
b.1.3) Have related parties sign a report certifying the
goods showing signs of violation or discrepancies (if any);
b.1.4) Update the information about the amount of liquid/gas
pumped into the mean of transport prescribed in Form No. 22 Appendix X issued
herewith and send them to the e-customs system.
b.2) Responsibilities of Sub-department of Customs where the
goods are stored:
b.2.1) Manager of Sub-department of Customs where the goods
are stored shall decide a suitable supervision method as prescribed;
b.2.2) Seal the mean of transport containing the gas/liquid
(if any), make a report on completion (if any);
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b.2.4) If the amount of liquid/gas pumped into the mean of
transport is less than that stated in the declaration, the Sub-department of
Customs shall require the declarant to make amendments as prescribed in Article
20 of this Circular.
7. Supervision of exports entering, being stored, leaving cargo airport
terminals
a) Exports entering an airport terminal
a.1) Responsibilities of customs declarant:
a.1.1) With regard to exports which are granted customs
clearance or conditional customs clearance:
a.1.1.1) Provide information about the customs declaration
number and unique consignee reference number of the consignment for an airport
terminal service provider;
a.1.1.2) If a customs authority discovers a violation, the
declarant must present relevant documentary evidence and provide explanation
for the customs authority; or present goods for inspection upon request of the
customs authority.
a.1.2) With regard to goods prescribed in Point c Clause 1
and Point a Clause 2 Article 50 of this Circular: Provide information (number
of declaration of transportation (OLA) or transfer note and unique consignee
reference number) of the consignment for the airport terminal service provider
and comply with provisions under Clause 2 Article 51b and Clause 3 Article 51c
of this Circular;
a.1.3) With regard to goods entering an cargo airport
terminal according to a document of regulatory body (goods not subject to
customs declaration as prescribed or under a seizure decision of a police
authority or a court, etc.): provide information about the number of
documentary evidence held by the airport terminal service provider certified by
the customs authority.
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a.2.1) Receive information about goods eligible for release
from the CCA; a list of goods to be screened (if any) from the e-customs
system;
a.2.2) Allow the declarant to bring goods into an airport
terminal on receiving such notification that the goods are eligible for release
from the CCA;
a.2.3) Update the information about the goods and actual
weight of the goods entering the terminal as prescribed in Form No. 28 Appendix
X issued herewith and send them to the e-customs system.
a.3) Responsibilities of the customs authority:
a.3.1) Give information about goods eligible for release
from the CCA using the Form No. 10; and lists of goods to be screened (if any)
using Form No. 09 in Appendix X issued herewith to airport terminal service
providers; receive information about goods entering airport terminals from the
e-customs system of airport terminal service providers on the e-customs system;
a.3.2) Check whether the seals and goods are in their
original condition if they are subject to customs sealing;
a.3.3) Screen goods under the list of goods to be screened,
update information about screening result on the e-customs system.
b) With regard to exports stored at an airport terminal:
b.1) Responsibilities of the customs authority:
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b.1.2) Cooperate in examining the goods upon a decision issued
by the competent authority as per the law;
b.1.3) Collect, analyze and assess goods entering a CCA
showing signs of violations against law. Entry of the aforesaid goods into the
CCA shall be suspended as prescribed in Article 52d hereof for physical verification
and further actions shall be taken (if any).
b.2) Responsibilities of an air terminal service provider:
b.2.1) Cooperate with customs authorities in abiding by a
decision on examination of goods;
b.2.2) Update the discrepancies (if any) in its information
system on the equivalent item prescribed in Form No. 31 of Appendix X issued
herewith and send them to the e-customs system.
c) When loading exports on a mean of transport used for exit
of goods:
c.1) Responsibilities of an air terminal service provider:
c.1.1) Send information about a list of goods leaving the
airport terminal and expected to be loaded on the mean of transport according
to the items prescribed in Form No. 33 Appendix X issued herewith and send them
to the e-customs system;
c.1.2) Refrain from loading the goods under suspension of
entry into the CCA by the customs authority on a mean of transport used for
exit of goods until further notice of the customs authority;
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c.2) Responsibilities of the customs authority:
c.2.1) Monitor the loading of goods on means of transport
using surveillance cameras. In necessary cases, the Manager of Sub-department
of Customs shall assign customs officials to conduct in-person supervision;
c.2.2) Receive information about goods leaving airport
terminal and then loaded on means of transport from system of airport terminal
service providers.
8. Supervision of exports entering, being stored, leaving off-airport
terminals
a) When bringing goods into an off-airport terminal: comply
with Point a Clause 7 Article 52a of this Circular;
b) While goods are stored at an off-airport terminal: comply
with Point b Clause 7 Article 52a of this Circular;
c) When the exports leave an off-airport terminal to a
checkpoint of export: comply with Clause 2 Article 51b of this Circular.
Article 52b. Customs supervision in other cases
1. Supervise transshipped goods entering or leaving seaports that are
connected to the e-customs system
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a.1) Responsibilities of customs declarant:
a.1.1) Comply with customs procedures as prescribed in
Clause 1 Article 51a of this Circular;
a.1.2) When the goods leave transshipment area, provide
information about number of declaration of transportation (OLA) of the
consignment eligible for release from the CCA for the warehousing service
provider.
a.2) Responsibilities of a warehousing service provider:
Comply with Point a.2, Point c.3 Clause 5 Article 52a of this Circular;
a.3) Responsibilities of the customs authority: Comply with
Point a.3, Point c.2 Clause 5 Article 52a of this Circular.
b) With regard to goods transshipped from a foreign country
to the transshipment area and then transshipped abroad from this area:
b.1) Responsibilities of a customs declarant:
b.1.1) Comply with customs procedures as prescribed in
Clause 2 Article 51a of this Circular;
b.1.2) When the goods leave transshipment area, provide
information about number of transshipped cargo manifest eligible for release
from the CCA for the warehousing service provider.
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b.3) Responsibilities of the customs authority: Comply with
Point a.3, Point c.2 Clause 5 Article 52a of this Circular.
2. Supervise transshipped goods entering or leaving seaports that are not
connected to the e-customs system
a) With regard to goods transshipped between seaports, goods
transshipped between wharfs in a same seaport:
a.1) Responsibilities of a customs declarant:
a.1.1) Comply with customs procedures as prescribed in
Clause 1 Article 51a of this Circular;
a.1.2) When the goods leave the transshipment area, comply
with Point c Clause 2 Article 52c of this Circular.
a.2) Responsibilities of a warehousing service provider:
comply with Point b Clause 2 Article 52c of this Circular;
a.3) Responsibilities of the customs authority: comply with
Point c Clause 2 Article 52c of this Circular.
b) With regard to goods transshipped from a foreign country
to the transshipment area and then transshipped abroad from this area:
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a.1.1) Comply with customs procedures as prescribed in
Clause 2 Article 51a of this Circular;
b.1.2) When the goods leave the transshipment area, comply
with Point c Clause 2 Article 52c of this Circular.
b.2) Responsibilities of a warehousing service provider:
comply with Point b Clause 2 Article 52c of this Circular;
b.3) Responsibilities of the customs authority: comply with
Point c Clause 2 Article 52c of this Circular.
3. Monitor goods in transit entering, being stored, and leaving seaports
Declarants, warehousing service providers and customs
authorities shall follow customs procedure as prescribed in Article 51 of this
Circular and monitor the goods under customs supervision as prescribed in
Clause 5 Article 52a or Clause 2 Article 52c of this Circular.
4. Monitor exports which are granted customs clearance or conditional
customs clearance and goods which entered into the CCA at the checkpoint (full
or partial consignment) but the checkpoint of export or loading port for the
full consignment changes
a) Responsibilities of the declarant or carrier:
a.1) Submit a document as prescribed in Point a.3 Clause 2
Article 20 of this Circular;
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a.3) Present goods for customs officials to check if they
are still in their original condition, sign a transfer note; preserve the
status quo of goods when they are transported to the new checkpoint of export
or loading port;
a.4) Make additional declaration as prescribed in Point a.3,
Clause 2 Article 20 of this Circular (in case of declaration of combined
transport) or prescribed in Clause 7 Article 50 of this Circular (in case of
declaration of transportation (OLA)). If the carrier wishes to change the
checkpoint of export or loading port, it shall notify the declarant to make
additional declaration as prescribed.
If the arrival of goods transported under a declaration of
transportation (OLA) has been updated by the customs authority on the e-customs
system, the declarant or carrier shall make a new declaration of transportation
(OLA) as prescribed in Point c Clause 1 Article 51 of this Circular at the
Sub-department of Customs where the goods are stored to transport the goods to
the new checkpoint of export or loading port.
b) Responsibilities of Sub-department of Customs where the
goods are stored:
b.1) Check if the goods are still in their original
condition, certify the notification of change in loading port, checkpoint of
export and change the information about customs supervisor stated in the export
declaration to the new checkpoint of export or loading port on the e-customs
system according to a written request of the declarant;
b.2) Give information about goods eligible for release from
the CCA according to the items prescribed in Form No. 04 (container goods) or
Form No. 05 (bulk goods) in Appendix X issued herewith to the e-customs system
of the warehousing service provider which connected to the e-customs system or
comply with Point c Clause 2 Article 52c of this Circular in a case where the
warehousing service provider has not connected to the e-customs system;
b.3) Transfer goods to the customs authority in the new
checkpoint of export or loading port as follows: Make and certify (bearing
customs official’s signature and seal) a transfer note according to original
condition of the goods and seals, then give the declarant 1 transfer note,
monitor for further report and actions against violations (if any) as
prescribed or as prescribed in Clause 3 Article 51b of this Circular in a case
where the declarant or carrier made a declaration of transportation (OLA).
c) Responsibilities of a warehousing service provider where
the goods are stored:
Check packages of the goods; check if the information of
goods eligible for release from the CCA received from the e-customs system or
the declarant and those actually passed through in terms of containers’
numbers, seal number of carrier or quantity, weight, volume of bulk goods
(subject to delivery terms and conditions) and take the following actions:
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c.2) Update information about goods released from the CCA
according to the items prescribed in Form No. 21 (container goods) or Form No.
22 (bulk goods) in Appendix X issued herewith to this Circular and send it to
e-customs system in a case where the warehousing service provider has not
connected to the e-customs system.
5. Monitor exports that are granted customs clearance or conditional
customs clearance but the carrier only loads a part of the consignment on the
mean of transport used for exit of goods according to the customs declarant,
the remaining part of consignment shall be loaded on another mean of transport
in the same checkpoint of export or loading port.
a) Responsibilities of a warehousing service provider:
a.1) Notify the declarant of any of the following changes:
Quantity of goods actually loaded on a mean of transport; names, number of routes,
new date of exit of other means of transport to be loaded with the remaining
goods as the basis for the declarant to make additional declaration as
prescribed;
a.2) Update information about containers entering the port
if they are still stored at the port, including: names of mean of transport,
number of routes, new date of exit;
а.3) Within 30 minutes after the mean of transport leaves or
departs (in case of a seagoing ship or barge) or passes through a CCA (in case
of a motor car), update information about the goods leaving the CCA using the
Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued
herewith, and the send them to the e-customs system.
b) Responsibilities of the customs authority: Give
information of goods eligible for release from the CCA using form No. 04
(container goods) or form No. 05 (bulk goods) in Appendix X issued herewith to
the e-customs system of warehousing service provider;
c) Responsibilities of the customs declarant: Make
amendments to declaration as prescribed in Article 20 of this Circular.
6. Monitor
exports that are granted customs clearance or conditional customs clearance but
the carrier only loads a part of the consignment on the mean of transport used
for exit of goods according to the customs declarant, the remaining part of
consignment shall be transported to another checkpoint of export or loading
port.
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a.1) Make amendments to the customs declaration which is
granted customs clearance or conditional customs clearance as prescribed in
Article 20 of this Circular and make a new customs declaration for the
remaining goods;
a.2) Transport the rest of goods to another checkpoint of
export or loading port for export.
b) Responsibilities of a warehousing service provider:
b.1) Notify the declarant of making amendments to the
declaration according to the quantity of goods actually exported and make a new
declaration for the rest of goods to transport them to another checkpoint of
export or loading port for export;
b.2) Within 30 minutes after the mean of transport leaves or
departs (in case of a seagoing ship or barge) or passes through a CCA (in case
of a motor car), update information about the goods leaving the CCA using the
Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued
herewith, and the send them to the e-customs system;
b.3) Check information about the goods eligible for release
from the CCA and update information about the rest of goods which passed
through the CCA on the e-custom area.
c) Responsibilities of Sub-department of Customs where the
goods are stored:
c.1) Cancel the information about certifying the declaration
of exports released from the CCA on the e-customs system and update information
that the goods loaded on the mean of transport and the rest of goods are
eligible for release from the CCA in order for the warehousing service provider
to allow the goods to leave the port;
c.2) If the goods are subject to customs supervisor,
provision of Clause 4 of this Article shall apply according to the new export
declaration which completed the customs procedure (customs clearance or
conditional customs clearance).
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According to a request for amendments made by a declarant,
the customs authority shall make amendments as prescribed in Article 20 of this
Circular (amend or reduce the quantity of goods actually exported and delete
the list of containers not actually exported, and then receive a new export
declaration).
7. Monitor exports which are be granted customs clearance or conditional
customs clearance, entered the CCA at the checkpoint but the declarant requests
to bring the goods back to the inland.
a) If a declarant requests the cancellation of customs
declaration:
b.1) Responsibilities of the customs declarant: Send a
document to the Sub-department of Customs where the goods are stored,
specifying the information of declaration (name, TIN, number of declaration,
date of declaration registration, Sub-department of Customs where the
declaration is registered), to notify that the procedure for cancellation of
the declaration is completed as prescribed in Article 22 of this Circular and
make a request to allow the goods to leave the customs controlled area;
a.2) Responsibilities of the customs authority:
According to the request to allow the goods to leave the CCA
and information about cancellation of the export declaration on the e-customs
system or certification of cancellation of customs declaration to bring the
goods back to inland issued by the Sub-department of Customs where the
declaration is registered (in case of physical customs declaration), the
Sub-department of Customs where the goods pending export are stored shall take
the following actions:
a.2.1) At the port/warehouse/storage yard which connected to
the e-customs system: Update information of goods eligible for release from the
CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix
X issued herewith and send it to the e-customs system of warehousing service
provider;
a.2.2) At the port/warehouse/storage yard which did not
connect to the e-customs system: Certify (bear signature and seal of the
customs official) the list of containers or list of goods, and then give the
declarant 1 copy for further presentation to the warehousing service provider
when the goods leave the CCA as prescribed.
a.3) Responsibilities of a warehousing service provider:
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Check packages of the goods; check if the information of
goods eligible for release from the CCA received from the e-customs system or
the declarant and those actually passed through in terms of containers’
numbers, seal number of carrier or quantity, weight, volume of bulk goods
(subject to delivery terms and conditions) and take the following actions:
a.3.1.1) If the information is matched, allow goods to be
released from the CCA. If the information is not matched, require the declarant
to contact with the customs authority to complete the customs procedure as
prescribed;
a.3.1.2) Update information of goods eligible for release
from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in
Appendix X issued herewith and send it to the e-customs system.
a.3.2) At the port/warehouse/storage yard which did not
connect to the e-customs system: According to the list of containers or the
list of goods bearing certification of the customs official (signature and
seal) provided by the declarant, the warehousing service provider shall check
if the received information and actual goods are matched in order to allow the
discharge of goods from the customs controlled area.
b) If the declarant makes a request to export partial
consignment under the customs declaration and bring the rest of consignment back
to inland:
b.1) Responsibilities of the customs declarant:
b.1.1) Submit a request for amendment to the Sub-department
of Customs where the declaration is registered (specifying declaration number;
number of containers if the goods are loaded on containers; unique consignee
reference number) as prescribed in Article 20 of this Circular;
b.1.2) Send a document to the Sub-department of Customs
where the goods are stored, specifying the information of declaration (name,
TIN, number of declaration, date of declaration registration, Sub-department of
Customs where the declaration is registered), to notify that the procedure for
additional declaration is completed and request to bring goods not to be
exported out of the customs controlled area.
b.2) Responsibilities of the customs authority:
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Receive additional declarations and update them on the
e-customs system;
b.2.2) Responsibilities of Sub-department of Customs where
the goods are stored:
According to a request made by the declarant to allow the
goods to leave the CCA and additional export declarant made on the e-customs
system or physical declaration amendment (if any) of the where the declaration
is registered, the Sub-department of Customs where the goods are stored shall:
b.2.2.1) At the port/warehouse/storage yard which connected
to the e-customs system:
Give information of goods eligible for release from the CCA
using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X
issued herewith to the e-customs system of warehousing service provider;
b.2.2.2) At the port/warehouse/storage yard which did not
connect to the e-customs system:
Certify (bear signature and seal of the customs official)
the list of containers or list of goods, and then give the declarant 1 copy for
further presentation to the warehousing service provider when the goods leave
the CCA as prescribed.
b.3) Responsibilities of a warehousing service provider:
b.3.1) At the port/warehouse/storage yard which connected to
the e-customs system:
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b.3.1.1) If the information is matched, allow goods to be
released from the CCA. If the information is not matched, require the declarant
to contact with the customs authority to complete the customs procedure as
prescribed;
b.3.1.2) Update information about goods released from the
CCA according to the items prescribed in Form No. 21 (container goods) or Form
No. 22 (bulk goods) in Appendix X issued herewith to this Circular and send it
to e-customs system in a case where the warehousing service provider has not
connected to the e-customs system.
b.3.2) At the port/warehouse/storage yard which did not
connect to the e-customs system: According to the list of containers or the
list of goods bearing certification of the customs official (signature and
seal) provided by the declarant, the warehousing service provider shall check
if the received information and actual goods are matched in order to allow the
discharge of goods from the customs controlled area.
8. Monitor goods leaving CCA without customs declaration registration or
imports to be re-exported
a) With regard to goods which are under seizure decisions of
a customs authority (police authority, court, etc.), goods serving urgent cases
or national defense and security purposes which are exempt from customs
procedure;
b.1) Responsibilities of the customs declarant: Present the
document issued by the competent authority in order for the Sub-department of
Customs to inspect as prescribed;
a.2) Responsibilities of Sub-department of Customs where the
goods are stored:
a.2.1) At the port/warehouse/storage yard which connected to
the e-customs system:
Give information about goods eligible for release from the
CCA to the e-customs system of the warehousing service provider according to
relevant documents issued by the competent authority;
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Print and certify (bear signature and seal of the customs
official) a list of goods CCA and give it to the declarant for further
presentation to the warehousing service provider according to relevant
documents issued by the competent authority.
a.3) Responsibilities of a warehousing service provider:
a.3.1) At the port/warehouse/storage yard which connected to
the e-customs system:
Check packages of the goods; check if the information of
goods eligible for release from the CCA received from the e-customs system or
the declarant and those actually passed through in terms of containers’
numbers, seal number of carrier or quantity, weight, volume of bulk goods
(subject to delivery terms and conditions) and take the following actions:
a.3.1.1) If the information is matched, allow goods to be
released from the CCA. If the information is not matched, require the declarant
to contact with the customs authority to complete the customs procedure as
prescribed;
a.3.1.2) Update information of goods eligible for release
from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in
Appendix X issued herewith and send it to the e-customs system.
a.3.2) At the port/warehouse/storage yard which did not
connect to the e-customs system:
According to the list of containers or the list of goods
bearing certification of the customs official (signature and seal) provided by
the declarant, the warehousing service provider shall check if the received
information and actual goods are matched in order to allow the discharge of
goods from the customs controlled area.
b) With regard to imports which entered into CCA without a
registered customs declaration or with a registered customs declaration but the
customs procedure has not been completed, or they must be re-exported or
returned to the consignor (in case of incorrect consignment, lost consignment,
wrong destination as compared with bill of lading, goods owner’s denial of
imports, etc.):
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b.2) Responsibilities of Sub-department of Customs where the
goods are stored:
b.2.1) According to the request of declarant, the
Sub-department of Customs where the goods are stored shall check the documents
of consignment. If no sign of violations against the law is found, the
following actions shall be taken:
b.2.1.1) At the port/warehouse/storage yard which connected
to the e-customs system: Give information about goods eligible for release from
the CCA to the e-customs system of the warehousing service provider:
b.2.1.2) At the port/warehouse/storage yard which did not
connect to the e-customs system: Certify (bear signature and seal of the
customs official) the list of containers or list of goods, and then give the
declarant 1 copy for further presentation to the warehousing service provider
when the goods leave the CCA as prescribed.
b.2.2) If any sign of violation against the law is found,
the full consignment shall be inspected physically, if the physical inspection
and the bill of lading are matched and no violation against the law is found,
the Sub-department of Customs shall consider re-exporting the consignment. If
the physical inspection and bill of lading are not matched or any violation
against the law is found, further actions shall be taken as prescribed.
b.3) Responsibilities of a warehousing service provider:
b.3.1) At the port/warehouse/storage yard which connected to
the e-customs system:
Check packages of the goods; check if the information of
goods eligible for release from the CCA received from the e-customs system or
the declarant and those actually passed through in terms of containers’
numbers, seal number of carrier or quantity, weight, volume of bulk goods
(subject to delivery terms and conditions) and take the following actions:
b.3.1.1) If the information is matched, allow goods to be
released from the CCA. If the information is not matched, require the declarant
to contact with the customs authority to complete the customs procedure as
prescribed;
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b.3.2) At the port/warehouse/storage yard which did not
connect to the e-customs system:
According to the list of containers or the list of goods
bearing certification of the customs official (signature and seal) provided by
the declarant, the warehousing service provider shall check if the received
information and actual goods are matched in order to allow the discharge of
goods from the customs controlled area.
9. With regard to goods to be transshipped to an anchorage of ships/boats
a) Before transshipment:
a.1) Responsibilities of a receiving warehousing service
provider:
a.1.1) Make a request for transshipment (specifying: name of
ship, route number, bill of lading number, quantity, weight, expected date and
time) and send it to the Sub-department of Customs in charge of the
transshipment area;
a.1.2) Receive lists of goods to be unloaded at the port
from the e-customs system.
a.2) Responsibilities of the customs authority:
a.2.1) According to the information provided by the
warehousing service provider and other information (if any), the Manager of
Sub-department of Customs where the goods are transshipped shall decide the
supervision method and assign customs officials to carry out supervision as
prescribed;
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b) During transshipment:
b.1) Responsibilities of the warehousing service provider:
b.1.1) If an discrepancy in goods exists, the goods are not
in original condition or any sign of violations against the law is found, it
shall give a notice to the Sub-department of Customs in charge of the
transshipment area for further actions;
b.1.2) Sign a certification after completion of
transshipment (if any).
b.2) Responsibilities of customs authority in charge of transshipment
area:
Receive information about discrepancies, changes to original
condition or signs of violations (if any) for further actions:
b.2.1) Check if the goods are in original condition; make
and sign a certification and give it to the warehousing service provider to
keep the good in original condition;
b.2.2) Verify the reasons and take actions against
violations (if any) and transmit information to the receiving Sub-department of
Customs for further procedures as prescribed.
c) After transshipment:
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c.2) Responsibilities of the customs authority: Receive
information about unloaded goods sent by the warehousing service provider.
10. Customs supervision applied to exports which are granted customs
clearance or entered an airport terminal (full or partial consignment) but then
entered to another airport terminal
a) A declarant, if wishes, may request a change of airport
terminal (under management of the same Sub-department of Customs):
a.1) Responsibilities of the customs declarant:
a.1.1) Send the request to the customs authorities and
airport terminal service providers of departure and destination, and provide
information about the goods (unique consignee reference number and customs
declaration number);
a.1.2) Receive goods at the airport terminal of departure
after receiving the approval of the customs officials and airport terminal
service providers of departure and destination;
a.1.3) Present goods to customs officials in charge of
airport terminal of departure for sealing and customs officials in charge of
airport terminal of destination for checking.
a.1.4) Transport goods from the airport terminal of
departure to the airport terminal of destination, and maintain the goods in
their original condition during the transport as prescribed.
a.2) Responsibilities of the customs official:
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a.2.1.1) Approve the request for change of airport terminal
submitted by the declarant; update information about supervision place and
goods eligible for release from the CCA on the e-customs system according to
items prescribed in Form No. 11 Appendix X issued herewith sent to the
e-customs system of the airport terminal service provider of departure;
a.2.1.2) Check if the packages of goods and seals are in
their original condition (if any), compare information about the goods in
reality and those stated in the e-customs system;
a.2.1.3) Seal the goods if they have not been sealed and
notify the customs officials of the terminal of destination by phones or
walkie-talkies for further receipt.
a.2.2) At the airport terminal of destination:
a.2.2.1) Check if the packages of goods and seals are in
their original condition (if any), compare information about the goods in
reality and those stated in the e-customs system;
a.2.2.2) Send information about goods eligible for release
from the CCA at the airport terminal of destination on the e-customs system
according to items prescribed in Form No. 11 of Appendix X issued herewith to
the e-customs system of the airport terminal service provider.
a.3) Responsibilities of air terminal service provider of
departure:
a.3.1) Receive the request, information about customs
declaration number and unique consignee reference number from the declarant;
and then compare them to the list of goods eligible for leaving the CCA received
from the e-customs system:
a.3.1.1) Allow the goods to leave the airport terminal when
the information is matched;
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a.3.2) Send information about goods leaving the airport
terminal according to the items prescribed in Form No. 32 Appendix X issued
herewith and send them to the e-customs system;
a.3.3) Transfer the goods to the declarant.
a.4) Responsibilities of air terminal service provider of
destination:
a.4.1) Receive the request, information about customs
declaration number and unique consignee reference number from the declarant;
and then compare them to the list of goods eligible for entering the CCA
received from the e-customs system:
a.4.1.1) Allow the goods to enter the airport terminal when
the information is matched;
a.4.1.2) Not allow the goods to leave the airport terminal
when the information is not matched or information about suspension at the CCA
is received from the e-customs system, and then notify the declarant to contact
the customs authority for further procedures.
a.4.2) Update information about goods eligible for entering
the airport terminal according to the items prescribed in Form No. 28 Appendix
X issued herewith and send them to the e-customs system.
b) The declarant who makes a request for change of
checkpoint of export or loading port under management of 2 Departments of
Customs or back to inland shall: comply with Clause 2 Article 22 of this
Circular.
b.1) Responsibilities of the customs declarant: comply with
Point a Clause 2 Article 22 of this Circular;
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b.2.1) comply with Point b Clause 2 Article 22 of this
Circular;
b.2.2) Send information about goods eligible for leaving the
airport terminal of destination on the e-customs system according to items
prescribed in Form No. 11 of Appendix X issued herewith to the e-customs system
of the airport terminal service provider.
b.3) Responsibilities of the air terminal service provider:
b.3.1) Check if information about the goods in reality and
those eligible for leaving airport terminal are matched; receive information
from the e-customs system and take the following actions:
b.3.1.1) Allow the goods to leave the airport terminal when
the information is matched;
b.3.1.2) Not allow the goods to leave enter the airport
terminal when the information is not matched and then notify the declarant to
contact the customs authority for further procedures.
b.3.2) Update information about goods leaving the airport
terminal according to the items prescribed in Form No. 32 Appendix X issued
herewith and send them to the e-customs system.
Article 52c. Customs supervision applied to exports and
imports passing through checkpoints, ports, warehouses, storage yards not
connected to the e-customs system
1. Customs supervision applied to imports
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a.1) With regard to imports which are granted customs
clearance or conditional customs clearance or entered storage or inspection place
or under independent transport:
The declarant shall provide 1 list of containers using Form
No. 29/DSCT/GSQL Appendix V applied to container goods (list of containers) or
1 list of goods using Form No. 30/DSHH/GSQL Appendix X applied to other goods
(list of goods) or a notification of approval for transport declaration for the
customs authority in charge of the port, warehouse or storage yard.
The declarant shall print the list of containers and the
list of goods on the customs information portal (http://www.customs.gov.vn) or
the e-customs system of the declarant. If there is any change to the
list of containers or the list of goods compared to the customs declaration
when the declarant receives goods at the checkpoint of import, the declarant
shall print or request the customs official at the Sub-department of Customs at
the checkpoint to print the list of containers or the list of goods from the
e-customs system.
In case of physical customs declaration, the declarant shall
present it to the Sub-department of Customs where the declaration is registered
for certification of customs clearance or conditional customs clearance;
a.2) With regard to imports leaving the port/checkpoint
subject to customs sealing prescribed in Clause 3 Article 50 of this Circular:
Present the goods to the customs authority for sealing; keep the goods and
seals in their original condition; transfer the goods to the Sub-department of
Customs of destination for further procedures as prescribed.
b) Responsibilities of the warehousing service provider:
b.1) According to the list of container or the list of goods
or notification of approval for transport declaration bearing certification of
the customs official (with signature and seal) provided by the declarant, the
warehousing service provider shall compare the information about the goods in
reality and in the e-customs system in terms of container number, seal number
(if any), quantity of packages, weight of packages, weight of bulk goods, the
warehousing service provider shall allow the goods to leave the customs
controlled area;
b.2) If the information is not matched, the warehousing
service provider shall notify the Sub-department of Customs where the goods are
stored or the Sub-department of Customs where the declaration is registered as
quickly as possible for further actions.
c) Responsibilities of the customs authority:
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c.2) With regard to the cases subject to sealing as
prescribed in Clause 3 Article 50 of this Circular;
c.2.1) Check the outer condition of goods, compare container
number and seal number of the carrier and the customs declaration on the
e-customs system, bill of lading (if any) for customs sealing;
c.2.2) Send a transfer note to the customs authority of
destination for further procedures as prescribed;
c.2.3) Seal and certify the sealing (if any) on the e-customs
system.
In case of bulk goods, bulky goods, oversize load goods
which cannot be sealed, the customs official shall make a note “goods not
eligible for sealing”, specifying other information (if any) about the goods,
including description, quantity, categories, symbol, origin on the transfer
note or pictures of goods in the original condition enclosed with the transfer
note (if necessary). <0}
c.3) In case of goods eligible for release from the CCA,
after certification on the e-customs system, the customs official shall bear
his/her certification (signature and seal) of eligibility for release from the
CCA. If a declaration of transportation (OLA) is used, the customs official
shall, according to the notification of approval for transport declaration provided
by the declarant, bear his/her certification (signature and seal) in the first
page of the notification and require the declarant to give it to the
warehousing service provider for supervision of the goods leaving the customs
controlled area.
With regard to imports leaving the CCA at the checkpoint of
road, waterway, inland waterway, international railway: The Sub-department of
Customs at the checkpoint shall check the information provided by the declarant
or carrier as provided in Point a.1 of this Clause and information on the
e-customs system for supervision of imports leaving the customs controlled
area; and then certify the goods released from the CCA on the e-customs system.
If the goods are not eligible for release from the CCA, the
Sub-department of Customs shall guide the declarant to complete the customs
procedure as prescribed;
c.4) Certify the goods released from the CCA or update
information about the dispatching goods on the e-customs system after the goods
passed through the customs controlled area.
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a) Responsibilities of the customs declarant:
a.1) With regard to exports exempt from physical inspection
which are granted customs clearance or conditional customs clearance or
approved with independent transport, when adequate goods are gathered in the
customs controlled area:
The declarant shall provide 1 list of containers using Form
No. 29/DSCT/GSQL Appendix V applied to container goods (list of containers) or
1 list of goods using Form No. 30/DSHH/GSQL Appendix X applied to other goods
(list of goods) or a notification of approval for transport declaration for the
customs authority in charge of the port, warehouse or storage yard.
The declarant shall print the list of containers and the
list of goods on the customs information portal (http://www.customs.gov.vn) or
the e-customs system of the declarant. If there is any change to the
list of containers or the list of goods compared to the customs declaration
when the goods entered the customs controlled area, the declarant shall print
or request the customs official at the Sub-department of Customs at the
checkpoint to print the list of containers or the list of goods from the
e-customs system.
In case of physical customs declaration, the declarant shall
present it to the Sub-department of Customs where the declaration is registered
for certification of customs clearance or conditional customs clearance;
a.2) With regard to goods subject to customs sealing as
prescribed in Clause 3 Article 50 of this Circular, the exports subject to
physical inspection which are granted customs clearance or conditional customs
clearance at the Sub-department of Customs outside the checkpoint area, the
declarant shall present the goods and a transfer note (if any) to the
Sub-department of Customs at the checkpoint of export. After the customs
authority conducts inspection and certification, the declarant shall comply
with Point a.1 of this Clause;
a.3) With regard to exports subject to physical inspection
carried out by the Sub-department of Customs at the checkpoint of export, after
the goods are granted be granted customs clearance or conditional customs
clearance, the declarant shall comply with Point a.1 of this Clause.
b) Responsibilities of the warehousing service provider:
b.1) According to the list of containers or the list of
goods or the notification of approval for transport declaration bearing
certification of the customs official (signature and seal) provided by the
declarant, the warehousing service provider shall check if the received
information and actual goods are matched in order to allow the goods to be
loaded on the mean of transport;
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c) Responsibilities of the customs authority:
c.1) Check if the information about the list of containers,
the list of goods or the notification of approval for transport declaration
provided by the declarant and those in the e-customs system are matched;
c.2) With regard to the cases subject to sealing as
prescribed in Clause 3 Article 50 of this Circular; Check the condition of
customs seals (if any) on the e-customs system; certify the arrival of goods on
the e-customs system;
c.3) If the goods are eligible for release from the CCA, the
customs official shall bear his/her signature and seal on documents. If a
declaration of transportation (OLA) is used, the customs official shall,
according to the notification of approval for transport declaration provided by
the declarant, bear his/her certification (signature and seal) in the first
page of the notification and require the declarant to give it to the
warehousing service provider for supervision of the goods being loaded on the
mean of transport.
With regard to exports passing through checkpoints by road,
waterway, inland waterway, international railway, the certification of goods
released from the CCA on the e-customs system shall be made after the goods
passed through the border area to the country of importation.
If the goods are not eligible for release from the CCA, the
Sub-department of Customs shall guide the declarant to complete the customs
procedure as prescribed;
c.4) Certify that the goods passed the CCA on the e-customs
system after the goods were loaded on the mean of transport for export;
c.5) With regard to exported crude oil at offshore drilling
sites or overlapping areas and goods prescribed in Clause 1 Article 93 of this
Circular, the Sub-department of Customs where the declaration is registered
shall certify that the goods passed through the CCA after the customs
declaration has been granted customs clearance (without in-person supervision).
With regard to petrol and oil provided for outbound
aircrafts, the Manager of Sub-department of Customs in charge of international
airport shall monitor following risk management principles according to
scheduled daily refueling, sales invoices or warehouse discharge notes provided
by the petroleum trading enterprises, and flight plans provided by airport
authority.
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All services performed in CFS shall be subject to
supervision of the customs authority. If exported consignments are consolidated
into a container, the CFS operator shall make a list of goods to be
consolidated (2 originals) using the Form No. 25/DMXK-CFS/GSQL Appendix V
issued herewith. Upon completion of consolidation, the customs official in
charge shall certify the lists, and then give 1 copy to the CFS operator and
keep 1 copy at the customs authority.
a) With regard to imports entering CFS: After all the goods
stated in the Master Bill are imported or exported, the CFS operator shall
monitor every Master Bill;
b) With regard to exports entering CFS: According to the
list of goods in exported consignments to be consolidated in a same container,
the CFS operator shall monitor exported consignments that do not enter the CFS
within a prescribed time limit as prescribed in Clause 3 Article 61 of the Law
on Customs;
c) Reports on goods entering, leaving CFS and goods in
stock: Every 5th day of the first month in the subsequent quarter,
the CFS operator shall send a report on goods' condition and operation of CFS
using Form No. 26/CFS/GSQL Appendix V issued together with this Circular to the
Sub-department of Customs that manages the CFS."
Article 52d. Suspension of release of goods from the CCA
During customs supervision and patrol at customs area and
collecting information about exported and imported consignments, if any sign of
violations against customs laws is found:
1. Responsibilities of Manager of Sub-department of Customs where the
declaration is registered or where the goods are stored
a) Check information about the consignment on the e-customs
system to ensure that the consignment is still in the customs controlled area;
b) Give a notification of suspension of goods released from
the CCA to declarants and warehousing service providers via the e-customs
system;
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2. Responsibilities of Sub-department of Customs where the goods are stored:
a) Inspect the goods physically in the witness of the
declarant, carrier, or warehousing service provider where the goods are stored
and information provider (if any);
b) Take a record and take actions against any violation of
customs law as per the law. The actions taken shall be notified to relevant
agencies.
3. Responsibilities of the warehousing service provider:
a) Only allow the goods to leave and enter the
port/warehouse/storage yard when the customs authority certifies that the goods
are eligible for release from the CCA, unless it receives the notification of
suspension from the customs authority;
b) Cooperate with the customs authority to transport the
goods to the inspection place at the request of customs authority or allow the
goods to be released from the CCA after receiving the cancellation of
suspension from the customs authority.
Article 52dd. Cooperation in information exchange and upon
system’s breakdown
1. Responsibilities of the warehousing service provider:
a) At the port/warehouse/storage yard where the inland
transported goods are stored (goods traded domestically), the warehousing
service provider shall store the inland transported goods and exports, imports,
goods in transit to justify customs supervision as prescribed in Article 34
Decree No. 08/2015/ND-CP;
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c) Update and send to the e-customs system information about
goods entering, being stored, and leaving as prescribed in Article 52, Article
52a and Article 52b of this Circular; record information about goods which
passed through the CCA on the e-customs system of the warehousing service
provider within 5 years for further investigation, reporting, statistics,
comparison, and study upon requests of customs authority;
d) During unloading process, if any discrepancy exists (the
goods are not in original condition; deviation in quantity, weight, container
number, seal number of the carrier, seal number of customs) between the goods
reality and those in the list expected to be unloaded provided by the customs
authority, the warehousing service provider shall cooperate with the customs
authority to inspect if the goods are in their original condition.
If the goods show sign of violations against the law, the
warehousing service provider shall follow the guidance of the customs authority
(mark and seal container goods on the premises and use the surveillance camera
system; or bring bulk goods in packages to separate storage area). Update
information and send it to the e-customs system as prescribed;
If the original condition of the goods changes (changing empty
containers, packages, stuffing and unstuffing) during the storage, the
warehousing service provider shall, upon completion of the change, update
information and send it to the e-customs system as prescribed. The original
condition of goods only be changed with the approval and supervision of the
customs authority;
e) Notify the carrier or good owner to contact with the
customs authority if the consignment is not eligible for release from the CCA
or the customs authority issues a notification of suspension of release of
goods from the CCA.
2. Responsibilities of the customs authority:
a) Through the e-customs system, provide warehousing service
providers with information about goods to be off-loaded, containers to be
screened (if any), information about change of customs declaration status (if
any), change of containers eligible for release from the CCA (if any), goods
eligible for release from the CCA using equivalent Forms in Appendix X issued
herewith;
b) Receive and handle information responded and updated on
the e-customs system by the warehousing service provider as prescribed. If the
customs authority receives information about discrepancies or goods not in
their original condition compared to information provided by the warehousing
service provider or information about the good showing sign of violation, the
customs authority shall verify if the goods are in their original condition and
adopt customs supervision and inspection measures to prevent violations of
customs law as prescribed.
Update information on the e-customs system or take record in
the logbook of discrepancies using form No. 33 (container goods) or form No. 34
(bulk goods) in Appendix X issued herewith;
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d) Annually, according to the risk management information,
the Departments of Customs of province shall inspect how warehousing service
providers in the province monitor goods entering, being stored at, leaving
ports/warehouses/storage yards; direct affiliated entities to expedite
warehousing service provider to improve the connection or upgrade of their
system (if any) as prescribed;
dd) The Director of the General Department of Customs shall
stipulate message format exchanged between the customs authority and
warehousing service provider.
3. If the e-customs system and the e-customs system of a warehousing
service provider cannot exchange information (hereinafter referred to as
breakdown).
a) Responsibilities of the warehousing service provider:
a.1) Within 1 hour from the moment that electronic
transactions cannot proceed, the warehousing service provider shall notify the
Sub-department of Customs in writing to monitor the breakdown system
(including: name and code of port/warehouse/storage yard; name and code of
customs authority in charge of the warehousing service provider; description of
breakdown, date and time; full name of the person who certifies the breakdown,
etc.) to deal with the breakdown so as to avoid bottlenecks of export and
import of goods, entry and exit of means of transport, and record the breakdown
in the logbook according to items in Form No. 35 Appendix X issued herewith for
further monitoring;
a.2) According to the list of goods eligible for release
from the CCA bearing certification of the Sub-department of Customs or
information about goods eligible for release from the CCA provided by the
customs authority, the warehousing service provider shall allow exports to be
loaded on the means of transport or allow imports to leave the customs
controlled area;
Aa.3) Update information about goods leaving CCA as soon as
possible after the e-customs system is fixed.
b) Responsibilities of the customs authority:
b.1) The General Department of Customs shall assign a Help
Desk to receive reports on breakdowns, guidelines and dealing with breakdown as
prescribed;
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b.3) The Manager of Sub-department of Customs where the
e-customs system breaks down shall assign customs officials to cooperate with
the warehousing service provider to determine and rectify the breakdown. If the
breakdown cannot be rectified, the Manager shall make a record of the breakdown
condition, time and place of breakdown and notify the Help Desk of customs procedure
and follow guidelines;
b.4) If the e-customs system and system of the warehousing
service provider cannot exchange information but the e-customs system still has
information about goods eligible for release from the CCA, every 15 minutes
since the breakdown, the customs official in charge shall check declarations
eligible for release from the CCA on the e-customs system, consolidate
information about goods eligible for release from the CCA according to items in
Form No. 26 Appendix X issued herewith and send them to the warehousing service
provider as the basis for allowing the goods to leave the customs controlled
area;
b.5) Request the warehousing service provider to update
information about consignments released from the CCA as soon as possible after
the e-customs system is fixed.”
33. Clause 1 and Clause 3 of Article 53
are amended as follows:
“If goods are exported by sea, air, railway, inland
waterways, transshipment port, transshipment area; goods supplied for outbound
vessels or airplanes; exports transported together with the carrier through air
checkpoint; exports stored in CFSs or ICDs, the basis for determination of
exports is the export declaration that has been granted customs clearance and
certified that goods have been released from the CCA when they are loaded onto
the outbound vehicle. For exports stored in bonded warehouses, the basis for
determination of exports is the export declaration that has been granted
customs clearance and certified that goods have been moved into the bonded warehouse
on the e-customs system.
3. With regard to indirect export (indirect export means a situation in
which goods are manufactured by a local manufacturer in Vietnam under a
contract with a foreign partner and then delivered to a local importer in Vietnam
for further processing at the request of the foreign party), goods that are
temporarily exported for re-import and then repurposed, goods sold from the
domestic market into a free trade zone in a border economic zone, a
export-processing zone, or an EPE, domestic goods exported under an inward
processing contract, the basis is the export or import declaration that has
been granted customs clearance.”
34. Article 54 is amended as follows:
“Article 54. Imported raw materials/supplies, machinery,
equipment
1. Raw materials/supplies imported for inward processing or manufacturing
of exports include:
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b) Supplies that are directly used for inward processing or
manufacturing operations but are not converted into the exports.
c) Finished products imported to be attached to exports,
packed together with exports that are made of imported raw materials/supplies,
or packed together with exports that are made of raw materials/supplies bought
inland or self-supplied by the exporter to create full packs for exports.
d) Packages or supplies used as packages of exports.;
dd) Raw materials/supplies, components, knock-down kits
imported for repair or recycling of exports;
e) Samples imported for inward processing or manufacturing
of exports.
2. Imported machinery and equipment leased out or lent by the hirer to the
processor to perform the processing contract.”
35. Article 55 is amended as follows:
“Article 55. Consumption rates for processing and
manufacturing of goods for export
1. Consumption rate for manufacturing means the amount of raw materials and
supplies used in reality for processing or manufacturing a unit of product for
export and is determined according to Form No. 27 in Appendix II hereof.
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Scraps are unusable raw materials that are left over during
processing or manufacturing of exports and then collected to be used as raw
materials for manufacturing of other products; discarded products are finished
products or semi-finished products that fail to meet technical standards (in terms
of specifications, sizes, qualities, etc.) and discarded during the processing
or manufacturing of exports instead of being exported.
2. Data and documents about determination of consumption rates must be
retained. Consumption rates applied to the products exported in the fiscal year
must be notified to the customs when submitting the statement mentioned in
Clause 2 Article 60 of this Circular.
Notification of consumption rates is not required if
finished products are not available at the end of the fiscal year (e.g.
sea-going vessels that have a 3-year manufacturing period, in which case the
consumption rates must be notified in the third fiscal year).
Regarding building raw materials for which a consumption
rate cannot be established, documents about use of building raw materials must
be retained and included in the statement of their use, purchase and inventory.
3. Consumption rates shall be used by traders and the customs to determine
tax payable when repurposing or selling exports domestically, making decision
on tax refund or tax cancellation during post-clearance inspection or
specialized inspection.”
36. Article 56 is amended as follows:
“Article 56. Notification of processing/manufacturing
facilities, locations of raw materials/supplies, machinery, equipment and
products to be exported; processing contracts and appendices thereof
1. Notification of processing/manufacturing facilities, locations of raw
materials/supplies, machinery, equipment and products to be exported
(hereinafter referred to as “manufacturing notification”)
a) Responsibilities of the trader:
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In case of an error in the e-customs system, the trader
shall submit form No. 12/TB-CSSX/GSQL in Appendix V hereof;
a.2) In case of change in information, submit an additional
notification to the supervisory customs authority according to form No. 20 in
Appendix II or form No. 12/TB-CSSX/GSQL in Appendix V hereof within 03 working
days from the day on which the change occurs;
a.3) If raw materials/supplies or products have to be stored
outside the said manufacturing facility, the storage location must be notified
to the supervisory customs authority (form No. 20 in Appendix II or form No.
12/TB-CSSX/GSQL in Appendix V hereof) before they are moved to such location;
a.4) In case of change of the supervisory customs authority,
inform the previous supervisory customs authority and the new supervisory
customs authority through the e-customs system or in writing, and submit the
manufacturing notification to the latter in accordance with a.1 of this Clause.
Statements shall be submitted to the new supervisory customs authority in
accordance with Article 60 of this Circular;
a.5) Take legal responsibility for the information provided
in the notification;
a.6) Receive feedbacks from the customs authority to revise
information (if required).
b) Responsibilities of the customs authority:
b.1) Ensure that the manufacturing notification is
automatically received by the e-customs system;
b.2) Within 02 working hours after notification is received,
compare information on the notification with enclosed documents and follow the
instructions below:
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b.2.2) If the result is satisfactory, inform the trader of
the acceptance through the e-customs system;
b.2.3) Inform the trader if a site inspection is required
according to Clause 1 Article 57 of this Circular.
b.3) Carry out an inspection at the manufacturing facility
if required according to Article 39 of Decree No. 08/2015/ND-CP, which is
amended in Clause 17 Article 1 of Decree No. 59/2018/ND-CP, and Article 57 of
this Circular;
b.4) Carry out an inspection at the storage location outside
the manufacturing facility if it is suspected that the raw materials/supplies
and products are not stored at the registered location.
b.4) In case of change of the supervisory customs authority
which received the manufacturing notification, the new supervisory customs
authority shall follow instructions in b.1, b.2, b.3 and b.4 of this Clause;
The previous supervisory customs authority shall provide every information
about the trader to the new supervisory customs authority, including the
statement of use of raw materials, supplies, machinery and equipment and
exports, conformity with law, fulfillment of tax liabilities, unfinished
customs procedures (if any) and other information obtained before the change.
2. Notifications of processing contracts and appendices thereof
a) Responsibilities of the trader:
Before exporting or importing raw materials, supplies,
machinery or equipment serving execution of a processing contract with a
foreign trader, a notification of such processing contract and appendices
thereof shall be submitted to the supervisory customs authority according to
form No. 21 and form No. 22 in Appendix II hereof through the e-customs system,
or according to form No. 18/TBHDGC/GSQL in Appendix V hereof. The e-customs
system will automatically receive the notification and generate a receipt
number.
Only one notification is required. Additional notifications
shall be submitted in case of change to information in the previous
notification. The receipt number shall be written on the declaration of
exported or imported raw materials, supplies, machinery and equipment serving
execution of the processing contract according to instructions in form No. 01
and form No. 02 in Appendix II hereof.
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Use information in the notifications submitted on the
e-customs system to monitor and analyze risks during import of raw materials,
supplies, machinery, and equipment and export of products.”
37. Article 57 is amended as follows:
“Article 57. Site inspection of processing/manufacturing
facilities and storage of raw materials/supplies, machinery, equipment and
products to be exported
1. The cases in which a site inspection is carried out at a
processing/manufacturing facility or storage of raw materials/supplies,
machinery, equipment and products are specified in Clause 1 Article 39 of
Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No.
59/2018/ND-CP.
2. Entitlements and procedures for inspection
a) The Director of the supervisory customs authority shall
issue the decision on site inspection;
b) The site inspection decision (form No. 13/QD-KTCSSX/GSQL
in Appendix V hereof) shall be sent through the e-customs system, by registered
mail or fax to the declarant within 03 working days from the day on which it is
signed;
c) The site inspection shall be carried out after 05 working
days from the issuance date of the inspection decision. The inspection duration
shall not exceed 05 working days.
3. Inspection contents
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b) Inspect consistency between the registered business lines
and reality;
c) Inspect the factory, machinery and equipment:
c.1) Inspect the land use right certificate issued by a
competent authority to the trader or the landlord, the contract for lease of
the warehouse or land (if any) or a competent authority’s decision on
allocation or lending of land for construction of a export-processing zone,
industrial park, hi-tech zone, port, border checkpoint, train station and a
contract for lease or borrowing of land, warehouse or factory with the
management board thereof or a local government’s confirmation of the use of
factory or land for manufacturing;
c.2) During inspection of machinery and equipment, the
customs authority shall inspect the following documents: declarations of
imported machinery and equipment or invoices for machinery and equipment that
are purchased domestically or contracts for lease or borrowing of machinery and
equipment.
d) Inspect the personnel participating in the manufacturing
line e.g. inspecting the employment contracts or the payroll;
dd) Inspect the processing/manufacturing capacity
(productivity, quantity of machines, equipment, employees, etc.);
e) Inspect the storage of imported raw materials, supplies
and products for export at registered locations; monitor them according to
accounting books or inventory software program;
g) In case of reprocessing, the customs authority shall inspect
the reprocessing facility of the reprocessing party in accordance with
provisions of Points b, c, d and dd of this Clause.
If the reprocessing party is a household business,
inspection is not required unless violations are suspected.
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At the end of the inspection, the customs official shall
make an inspection record (form No. 14/BBKT-CSSX/GSQL in Appendix V enclosed
herewith). The record shall contain the inspection result which truthfully
reflects the reality and specify that:
a) Whether the inspected entity has the manufacturing
facility, machines, equipment and manufacturing line at the registered
location, the lawful right to use the premises; whether the duration of the
lease contract is shorter than the manufacturing cycle;
b) Whether the inspected entity’s operation is conformable
with the investment registration certificate or certificate of business
registration;
c) Whether the inspected entity has the lawful right to own
or use machinery, equipment and manufacturing lines at the facility, whether
they are suitable for the raw materials/supplies imported for inward processing
or manufacturing of goods for export (if such machinery, equipment,
manufacturing lines are invested or borrowed by the inspected entity);
d) Quantity of machines, equipment, employees; unusual
increase or decrease in quantity of imported raw materials or supplies;
e) Whether the processing/manufacturing capacity is
consistent with that registered with the customs authority.
If the trader no longer operates at the registered location,
cooperate with the local tax authority, commune government or management board
of the industrial park, export-processing zone, economic zone in issuing a
record.
5. Conclusion
a) If the inspected entity concurs with the inspection
record, the Director of inspecting customs authority shall issue a conclusion
(form No. 14a/KLKT-CSSX/GSQL in Appendix V hereof) within 03 working days from
the day on which the inspection record is signed;
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The conclusion shall be sent to the inspected entity within
01 working day after it is signed.
6. Actions to be taken after a conclusion is given
a) If violations are not found and the inspection result is
satisfactory, the inspection result shall be updated on the e-customs system
within 01 working day after the conclusion is signed;
b) If the quantity of imported raw materials, supplies,
machinery or equipment exceeds the manufacturing capacity or the imports are
not suitable for the registered business line, the customs authority shall
carry out a post-clearance inspection within 30 days from the day on which the
conclusion is given;
c) Impose penalties for failure to adhere to registered
business lines (if any);
d) Follow instructions in Point a Clause 3 Article 39 of
Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No.
59/2018/ND-CP, if the inspected entity does not have a manufacturing facility;
dd) Follow instructions in Point b.2 Clause 4 Article 60 of
this Circular if the facility owner has made a getaway;
The conclusion shall be updated on the e-customs system
within 01 working day from the day on which it is signed.”
38. Article 59 is amended as follows:
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1. In the cases specified in Point a and Point b Clause 1 Article 40 of
Decree No. 08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree
No. 59/2018/ND-CP, the Director of the Sub-department of Customs shall request
the inspected entity to provide an explanation through the e-customs system or
by submitting form No. 36/YCGT-GSQL in Appendix V hereof. Within 05 working
days from the receipt of the request for explanation, the inspected entity
shall provide an explanation (form No. 37/GT/GSQL in Appendix V hereof) and
enclose it with the customs dossier.
a) If the explanation is accepted by the customs, the result
shall be updated to the e-customs system and notified to the inspected entity.
b) If explanation is not provided or not accepted by the
customs, the customs shall inform the inspected entity and carry out a site
inspection at the declarant’s premises in accordance with procedures
established by this Article.
2. In the cases specified in Point c and Point d Clause 1 Article 40 of
Decree No. 08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree No.
59/2018/ND-CP and Point b Clause 1 of this Article, the Director of the Customs
Department issue a decision on site inspection using form No. 38/QD-KTTHSD/GSQL
in Appendix V hereof and request the Director of the Sub-department of Customs
to carry out the inspection.
If the date of inspection of use and inventory of raw
materials, supplies, machinery, equipment and exports is the same as that of
the post-clearance inspection, the post-clearance inspection shall be carried
out.
The inspection shall not last longer than 05 working days.
In complicated cases, the duration may be extended up to 05 more working days.
The inspection shall be recorded using form No.
39/BBKT-THSD/GSQL in Appendix V hereof.
3. The organization or individual that processes or manufactures exports
shall be held responsible for management and use of raw materials, supplies,
machinery, equipment since their import, during the manufacturing and until the
products are exported, including repurposing, domestic sale, disposal of
scraps, discarded products, excess raw materials, supplies, machinery and
equipment; use of redundant imported raw materials and supplies obtained during
the manufacturing process for processing as prescribed by law; provide the
documents specified in Article 16a of this Circular.
4. Handling inspection result
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b) If the inspection result shows that the use of imported
raw materials, supplies, machinery and equipment does not correspond with the
products for exports and practical norms, does not match the notification of
the manufacturing facility and capacity; does not match the accounting records,
accounting books and the statement of consumption of raw materials and supplies
and documents about exports and imports: the customs authority will reject the
customs declaration and data, impose taxes and take actions against
administrative violations as prescribed by law.
Provisions of Point a and Point b of this Clause also apply
to inspections of the statement, post-clearance inspection and specialized
inspection of consumption of raw materials and supplies;
c) Time limit for giving inspection result:
c.1) Within 05 working days from the end of the site
inspection, the Sub-department of Customs shall send a draft conclusion to the
declarant (by fax or registered mail) using form No. 39a/KLKT-THSD/GSQL in
Appendix V hereof;
c.2) Within 10 working days from the end of the inspection,
the declarant must provide explanation in writing;
c.3) Within 15 working days from the end of the inspection,
the Director of the Department of Customs shall issue a conclusion using form
No. 39a/KLKT-THSD/GSQL in Appendix V hereof;
c.4) If the basis for giving conclusion is not sufficient,
the Director of Customs Department may consult with a competent authority.
Within 15 days from the receipt of opinions from the competent agency, the
Director of Customs Department shall issue the official conclusion.
5. Updating inspection information
The decision on inspection, the inspection result and the
conclusion about the inspection shall be sent to the inspected entity and
updated on the e-customs system within 01 day from the day on which the
decision on inspection or the conclusion is signed, the end of the site
inspection or the day on which the conclusion about the site inspection is
signed.”
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“Article 60. Statement of use of imported raw materials and
supplies and exports
1. Processors and manufacturers of exports (including export processing
enterprises) shall provide information about imported raw materials and
supplies, production and sale of finished products, and the information
specified in form No. 30 in Appendix II hereof for the Sub-department of
Customs that received the manufacturer’s notification through the e-customs
system (hereinafter referred to as “supervisory customs authority").
Information must be provided as soon as the activities mentioned in form No. 30
occur.
Before the first information exchange when connecting with
the e-customs system of the customs, the trader shall provide the supervisory
customs authority with information about inventory of raw materials, supplies
and products.
The customs shall announce the data transfer standard
serving information exchange between traders and the e-customs system.
By analyzing the information provided, the customs will
assess the consistency between the data sent by traders and data on the
e-customs system. Inspection of use and inventory of raw materials, supplies,
machinery, equipment and exports will be carried out if necessary according to
Clause 1 and Clause 2 Article 59 of this Circular.
2. If information is not provided for the customs in accordance with Clause
1 of this Article, the statements of use of raw materials, supplies, machinery,
equipment and exports shall be submitted to the customs annually. The statement
shall be submitted to the supervisory customs authority mentioned in Article 56
of this Circular through the e-customs system within 90 days from the end of
the fiscal year or before the amalgamation, merger, division or relocation of
the place where procedures for import of raw materials and supplies are
followed.
a) Rules for accounting and making statements of use of
imported raw materials, supplies, exports:
The organization or individual that processes or
manufactures exports shall record in accounting books the raw materials,
supplies and exports since their import, during the manufacturing and until the
products are exported or repurposed, dispose of scraps, discarded products,
excess raw materials, supplies, machinery and equipment; use of redundant imported
raw materials and supplies obtained during the manufacturing process in
accordance with regulations on accounting of the Ministry of Finance and sort
them by sources (imported or domestically purchased). Imported raw materials
and supplies shall be sorted by their purposes (for processing, for
manufacturing of exports, for sale, for used as raw material) according to the
customs declaration and purchase documents in the period.
The trader shall prepare and retain documents about imported
raw materials and supplies according to the import documents; prepare and
retain documents about products exported under contracts or orders. If imported
raw materials and supplies cannot be sorted by their purpose, their consumption
shall be determined according to the corresponding ratio of products exported.
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If the trader uses codes other than those specified in the
customs declaration, there must be a conversion table, which will be presented
to the customs upon inspection or request;
b) The statement of movement and inventory of raw materials
and supplies imported for processing or manufacturing exports (including those
imported by export processing enterprises) shall be submitted to the
supervisory customs authority according to form No. 25 in Appendix II hereof
through the e-customs system or form No. 15/BCQT-NVL/GSQL in Appendix V hereof,
the statement of movement and inventory of finished products derived from raw
materials and supplies imported for manufacturing exports according to form No.
26 in Appendix II hereof through the e-customs system or form No.
15a/BCQTSP-GSQL in Appendix V hereof and norms for manufacturing of exports
according to form No. 27 in Appendix II hereof through the e-customs system or
form No. 16/DMTT-GSQL in Appendix V hereof;
c) Revisions to the statement:
The trader may revise the statement upon discovery of errors
therein and re-submit it to the customs authority within 60 days from the date
of submission of the statement and before the customs authority issues a
decision on inspection of the statement, post-clearance inspection or site
inspection. If errors are found after the aforementioned deadline or after the
customs authority has issued a decision on inspection of the statement,
post-clearance inspection or site inspection, the trader will face penalties in
accordance with regulations of law on tax and actions against administrative
violations.
3. Inspection of the statement of use or imported raw materials and supplies
and exports
a) The customs authority shall inspect the statements on the
basis of risk management rules and traders’ conformity with law. Statements
prepared by preferred enterprises shall be inspected in accordance with
regulations of the Ministry of Finance on priority in customs procedures,
customs inspection and supervision;
b) The Director of the Customs Departments shall issue a
decision on inspection according to form No. 17/QD-KTBCQT/GSQL in Appendix V
hereof and organize the inspection; Directors of Sub-departments of Customs
shall carry out the inspection accordingly. If the date of inspection of the
statement is the same as that of the post-clearance inspection, the
post-clearance inspection shall be carried out;
c) The inspection shall include the customs dossier on
imported raw materials, supplies, exports, accounting records, accounting
books, documents for monitoring of raw materials, supplies, machinery and
equipment, and other documents prepared during the reporting period that have to
be retained by the declarant according to Article 16a of this Circular. If the
customs authority suspects that there are violations but is not able to give a
conclusion after performing the inspection tasks mentioned in Point a, Point b,
and Point c of this Clause, the customs authority shall carry out an inspection
of the use and management of raw materials and supplies imported for
manufacturing or processing exports since they are imported, during the
manufacturing process and until the products are exported or repurposed,
disposal of scraps, discarded products, excess materials supplies, machinery
and equipment, use of redundant imported raw materials and supplies during the
manufacturing process as prescribed by law;
d) The time limit and procedures for processing of the
inspection result, procedures for site inspection of use of raw materials,
supplies, machinery and equipment are specified in Clause 2, Clause 3, Clause 4
and Clause 5 Article 59 of this Circular. The record on inspection of the
statement and conclusion about the statement shall be prepared according to
form No. 17a/BBKT-BCQT/GSQL and form No. 17b/KLKT-BCQT/GSQL in Appendix V
hereof.
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a) Upon expiry of the time limit for submission of the
statement, the Sub-department of Customs to which the statement is supposed to
be submitted shall:
a.1) Summon the trader to the customs authority and issue a
violation record;
a.2) Carry out an inspection at the trader’s premises if the
trader fails to come within 10 days from the day on which the trader is
summoned.
a.3) Carry out document inspection or physical inspection of
the next export and import shipments of the trader;
a.4) Cooperate with a competent authority in investigating
and tracking the trader that is suspected of making a getaway.
b) Actions to be taken after the measures in (a) have been
implemented:
b.1) If the trader is still operating, the customs authority
shall issue a violation record, transmit information to serve post-clearance
inspection and specialized inspection;
b.2) If the trader has disappeared or made a getaway and the
customs authority is not able to determine the tax payable, the quantity of
similar goods of another entity shall be used. After tax is calculated, the
case shall be transferred to an authority in charge of investigation into
smuggling and tax evasion specified in Criminal Code.”
40. Article 61 is amended as follows:
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1. Procedures for importing raw materials/supplies
a) The customs dossier, customs procedures applied to
imported raw materials/supplies (including finished products provided by the
hiring party that are attached on or packed with the processed products as full
packs; raw materials/supplies imported by the processor) are similar to customs
procedures for importing goods prescribed in Chapter II of this Circular;
b) Customs procedures applied to raw materials/supplies
provided by the Vietnamese entity as requested by the foreign party in the form
of indirect export shall comply with Article 86 of this Circular;
c) The declarant is not required to follow customs
procedures for raw materials/supplies manufactured or purchased by the
processor in Vietnam (unless they are bought from an EPE or an enterprise in a
free trade zone);
d) If raw materials/supplies are imported for inward
processing before the processing contract is signed, the processor may use such
imported raw materials/supplies for execution of the processing contract.
Before the raw materials/supplies are used for execution of the processing
contract, the processor shall complete procedures for indirect export
prescribed in Article 86 of this Circular.
2. Procedures for importing hired/borrowed machinery and equipment for
performing processing contracts
Customs procedures for hired/borrowed machinery and
equipment serving execution of processing contracts are the same as procedures
for temporary import and re-export prescribed in Article 50 of Decree No.
08/2015/ND-CP, which is amended in Clause 23 Article 1 of Decree No.
59/2018/ND-CP.
3. Procedures for exporting processed products
Customs dossiers and customs procedures are the same as
those of exports prescribed in Chapter II of this Circular.
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41. Article 62 is amended as follows:
“Article 62. Customs procedures for subcontracting
processing
1. If the Vietnamese entity that signs a processing contract (the original
contractor) with a foreign trader hires another entity to process the goods
(the contractor), whether partially or entirely, the original processor shall
follow export/import procedures, finalize the processing contract with the
customs authority and take responsibility for the performance of such contract.
The original contractor shall send an electronic notification through the e-customs
system according to form No. 23 and form No. 24 in Appendix II hereof or a
physical notification according to form No. 18a/TB-HDGCL/GSQL in Appendix V
hereof to the Sub-department of Customs that received the manufacturing
notification before raw materials and supplies are given to the subcontractor.
2. Customs procedures are not mandatory for goods delivered by one
Vietnamese entity to another. However, documents relevant to delivery of raw
materials, supplies, products, machines and equipment shall comply with
regulations of the Ministry of Finance on accounting and audit.
3. If an EPE is the subcontractor or the hirer, follow instructions in
Article 76 of this Circular.”
42. Article 64 is amended as follows:
“Article 64. Procedures for disposal of excess raw
materials/supplies, waste, rejects, hired/borrowed machinery and equipment
1. Within 30 days from the completion date or expiration date of the
processing contract, the declarant shall complete procedures for disposal of
excess raw materials/supplies, waste, rejects, hired/borrowed machinery and
equipment and processed products in accordance with Clause 2 of this Article.
Wastes shall be handled in accordance with regulations of
law on environmental protection. The disposal process must be recorded and the
records shall be presented to the customs authority on request.
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2. Disposal methods
Pursuant to Vietnam’s law and terms of the processing
contract, excess raw materials/supplies, hired/borrowed machinery and
equipment, waste and rejects shall be:
a) Sold in Vietnam;
b) Re-exported to abroad;
c) Used for another processing contract in Vietnam;
d) Donated or given away in Vietnam; or
dd) Destroyed in Vietnam.
3. Customs procedures
a) Customs procedures for donating or giving excess raw
materials/supplies, hired/borrowed machinery and equipment in Vietnam:
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a.2) If the buyer or the recipient is another entity in
Vietnam, follow procedures for indirect export prescribed in Article 86 of this
Circular.
b) Procedures for re-exporting raw materials/supplies,
wastes, rejects during execution of the processing contract or after completion
or expiration of the processing contract are the same as re-export procedures
specified in Article 48 of Decree No. 08/2015/ND-CP and Clause 21 Article 1 of
Decree No. 59/2018/ND-CP.
Procedures for re-export of temporarily imported machines
and equipment during execution of the processing contract or after completion
or expiration of the processing contract are the same as re-export procedures
specified in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause
23 Article 1 of Decree No. 59/2018/ND-CP;
c) Procedures for using raw materials/supplies, machinery,
and equipment for another processing contract with the same or another hiring
entity during execution of the processing contract or after completion or
expiration of the processing contract are the same as procedures for indirect
export prescribed in Article 86 of this Circular;
d) Destruction of raw materials/supplies, waste and rejects
in Vietnam:
d.1) The declarant shall send a notification of the
destruction method and location to the Sub-department of Customs where imported
raw materials/supplies are declared. The destruction shall comply with
regulations of law on environmental protection;
d.2) The customs authority shall supervise the destruction
under risk management rules based on assessment of the declarant’s conformity
with law;
d.3) The customs authority shall directly supervise the
destruction of raw materials, supplies, machines and equipment whose value is
under VND 1.000.000 or the tax on which is under VND 50.000.
d.4) The parties shall issue a destruction record if the
destruction is directly supervised by the customs authority.
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43. Clause 1 Article 66 is amended as
follows:
“Article 66. Rejection of excess raw materials/supplies,
machines, equipment and processed products by the hirer
1. The processor shall pay taxes in order to sell such excess raw
materials/supplies, hired/borrowed machinery and equipment, or processed
products which are rejected by the hirer on the domestic market, except for the
cases in Clause 4 Article 10 of Decree No. 134/2016/ND-CP. Customs procedures
and tax policies effective on the date of repurposing shall apply in accordance
with Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12
Article 1 of Decree No. 59/2018/ND-CP and Article 21 of this Circular.
If the processor also rejects the excess raw
materials/supplies, machines, equipment and processed products, they shall be
expropriated if usable. If they are no longer usable, the processor shall
destroy them and pay the destruction cost.
2. In case of destruction, follow instructions in Point d Clause 3 Article
64 of this Circular.”
44. Article 67 is amended as follows:
“Article 67. Procedures for export of raw materials/supplies
for processing and import of processed products
1. Procedures for exporting raw materials/supplies:
a) Customs procedures shall be followed at the
Sub-department of Customs that received the notification of the processing
contract;
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b.1) The export license or a document permitting the export
issued by a competent authority if such a document is required:
b.1.1) For single shipment: 01 original copy;
b.1.2) For partial shipments: 01 original copy for the first
consignment.
b.2) A notification of exports that are natural resources or
products in which the value of natural resources and energy cost is under 51%
of the product cost: 01 original copy.
The declarant is responsible for such notification, which is
the basis for determination of eligibility for tax exemption.
The notification shall be submitted when following customs
procedures for export of the first shipment. The number and date of the
notification shall be written in “Phần ghi chú” of the export declarations of
the next shipments.
c) In case of goods forwarded for further processing, the
hiring entity in Vietnam is not required to follow procedures for further
processing at the customs authority.
2. Procedures for importing processed products
a) Customs procedures shall be followed at the
Sub-department of Customs that received the notification of the processing
contract;
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3. Customs procedures for hired/borrowed machinery and equipment serving
execution of processing contracts are the same as procedures for temporary
export and re-import prescribed in Article 50 of Decree No. 08/2015/ND-CP,
which is amended in Clause 23 Article 1 of Decree No. 59/2018/ND-CP.”
45. Article 68 is amended as follows:
“Article 68. Procedures for temporary export of processed
products for recycling, then re-importing them into Vietnam
1. Customs procedures shall be followed at the Sub-department of Customs
that received the notification of the processing contract.
2. Procedures for temporary export of processed products for recycling:
a) The customs dossier consists of the documents prescribed
in Clause 1 Article 16 of this Circular and documents for receipt of goods for
recycling made by the foreign party: 01 photocopy copy of each document;
b) Customs procedures are the same as export procedures
prescribed in Chapter II of this Circular;
c) The time limit for recycling shall be agreed by the
parties and registered with the customs authority.
3. Procedures for re-import of recycled products shall comply with Chapter
II of this Circular (except for import license, tax declaration, tax
verification).
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46. Article 69 is amended as follows:
“Article 69. Customs procedures for disposal of excess raw
materials/supplies, waste, rejects, machinery and equipment re-exported to
serve processing
1. Within 30 days from the completion date or expiration date of the
processing contract, the declarant shall complete procedures for disposal of
excess raw materials/supplies, waste, rejects, hired/borrowed machinery and
equipment and processed products in accordance with Clause 2 of this Article.
2. Disposal methods
Based on the processing contract and pursuant to Vietnam’s
law, excess raw materials/supplies, hired/borrowed machinery and equipment,
waste and rejects shall be:
a) Sold, donated/given out or destructed overseas;
b) Imported into Vietnam; or
c) Used for another processing contract overseas.
3. Customs procedures
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b) Customs procedures for import into Vietnam:
b.1) If excess raw materials/supplies, machinery, equipment
are exported from Vietnam; waste and rejects are derived from raw
materials/supplies exported from Vietnam, procedures for re-import are the same
as those specified in Article 47 of Decree No. 08/2015/ND-CP.
With regard to shipments of machinery and equipment subject
to physical inspection, the customs official shall compare the categories,
numbers, symbols of machinery and equipment on the declaration of temporary
export with the re-imported machinery and equipment;
b.2) If excess raw materials/supplies, machinery, equipment
are purchased overseas; waste and rejects are derived from raw
materials/supplies purchased overseas, customs procedures, tax policies and
commodity policies are the same as those for commercial import of goods.
c) Procedures for transferring excess raw
materials/supplies, hired/borrowed machinery and equipment to another
processing contract:
The declarant shall send a written notification to the
Sub-department of Customs where the statement is submitted of the names,
specifications, quality of raw materials/supplies; amount of excess raw
materials/supplies, hired/borrowed machinery and equipment under the process
contract No. (or its appendices) which are used for the processing contract No.
… with …. (specify the overseas contract manufacturer) according to form No.
40/CT-HDGC/GSQL in Appendix V hereof.”
47. Article 69a shall be added as
follows:
“Article 69a. Final accounts of materials
1. Relevant entities shall submit final accounts of exported materials used
for manufacture of goods outward processing or at export processing companies
according to Form No. 28 Appendix II issued herewith via the e-customs system
or Form No. 15b/BCQT-NLVTNN/GSQL Appendix V issued herewith; final accounts of
import of goods outward processing or at export processing companies according
to Form No. 29 Appendix II issued herewith via the e-customs system or Form No.
15c/BCQT-SPNN/GSQL Appendix V issued herewith no later than the 90th day from
the end of the fiscal year or before consolidation, acquisition, division, or
dissolution to the Sub-department of Customs which issues notifications of
processing contract as prescribed in Article 56 of this Circular via the
e-customs system.
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a) Receive final accounts;
a) Compare information in the final accounts with
information about export of materials and import of goods in the processing
contract to the final accounts according to the following criteria:
b.1) Quantity of exported materials;
b.2) Quantity of imported materials;
b.3) Amount of required material for each finished unit
stated in the processing contract.
c) If abnormal discrepancies exist in a report compared to
figures in the e-customs system of the customs, an inspection visit to the head
office of the declarant shall be undertaken. The power, time, procedures and
actions against inspection finding shall be conducted in accordance with
Article 59 of this Circular.
When undertaking an inspection visit to the head office of
the declarant, the customs authority shall verify documents that the declarant
must retain as prescribed in Article 16a of this Circular. If the grounds for
violations are not sufficient for giving a conclusion, an inspection visit to
the head office of the outsourcing party shall be undertaken.”
48. Article 70 is amended as follows:
“Article 70. Procedures for importing raw materials/supplies
and exporting products
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2. Procedures for exporting products
a) Domestic exports include:
a.1) Products entirely made of raw materials/supplies for
export manufacturing;
a.2) Products that are combination of:
a.2.1) Raw materials/supplies imported for manufacture of
domestic exports;
a.2.2) Raw materials/supplies imported for sale;
a.2.3) Raw materials/supplies obtained domestically.
a.3) Products entirely made of raw materials/supplies
imported for sale;
b) The customs dossier and customs procedures are the same
as those specified in Chapter II this Circular.”
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“Article 71. Procedures for disposal or waste and rejects
sold domestically
Import duty is exempted when wastes and rejects produced
during the manufacture of domestic exports are sold domestically. VAT, excise
tax (if any), environmental protection tax (if any) shall be paid and submit
form No. 04 in Appendix IIa hereof through the e-customs system. The declarant
may also submit physical form No. 06/BKKTT/TXNK in Appendix VI hereof.
Wastes shall be handled in accordance with regulations of
law on environmental protection. The disposal process must be recorded and the
records shall be presented to the customs authority on request.”
50. Article 74 is amended as follows:
“Article 74. Exports and imports of EPEs
1. Goods imported for manufacturing of domestic exports by an EPE shall
undergo customs procedures and be used for intended purposes, except for the
following cases in which the EPE and its partners may decide whether to follow
customs procedures:
a) Goods are traded, leased or lent among EPEs. If the goods
are raw materials, supplies, machines and equipment under processing contracts
between EPEs, follow instructions in Clause 3 Article 76 of this Circular;
b) Goods are building materials, stationery, food,
consumables bought from the domestic market to build, serve the operation of
the EPC and life of the EPE’s employees;
c) Goods circulated within an EPE or among EPEs in the same
export-processing zone;
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dd) Goods received and dispatched by the EPE for repair, classification,
packaging or repackaging.
If customs procedures are nor followed, the EPE shall keep a
log of goods received and dispatched in accordance with regulations of the
Ministry of Finance on goods trading, accounting, audit. Purposes and sources
of supply of goods must also be specified.
2. Customs procedures is not required when goods imported by the EPE are
sold to domestic enterprises if taxes on which have been fully paid and
regulations on management of exports and imports of non-EPEs are complied with.
Customs procedures are not required for trade of domestic
goods purchased by the EPE if tax on which has been fully paid in accordance
with regulations applied to non-EPEs. In the cases where an EPE purchases
domestic goods subject to export duty, customs procedures have to be completed
unless the goods are used as raw materials or supplies and consumed during the
manufacture process (e.g. fossil coal burnt during production).”
51. Article 75 is amended as follows:
“Article 75. Customs procedures applied to exports, imports,
wastes and rejects of EPEs
1. Regarding raw materials and supplies imported for production,
construction of factories, offices or installation of equipment of the EPE;
goods imported as fixed assets, imported consumables and domestic exports of
EPEs:
Customs procedures are the same as those specified in
Chapter II this Circular. The declarant must provide sufficient information on
the customs declaration on the e-customs system, except for the tax rate and
tax amount.
Customs procedures for import of goods for construction of
factories, offices or installation of equipment by a contractor shall be
completed at the EPE’s supervisory customs authority; the importing contractor
shall complete the customs declaration in accordance with Appendix II hereof,
specify the contract number in “Phần ghi chú” (“Notes”). The imports must be
delivered to the EPE as soon as they are granted customs clearance. After 30
days from the day on which the contract is completed, the EPE and the importing
contractor shall send a report on quantity of imports to the EPE’s supervisory
customs authority (form No. 20/NTXD-DNCX/GSQL in Appendix V hereof).
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3. Regarding goods traded between two EPEs: follow procedures for indirect
export prescribed in Article 86 of this Circular.
4. Disposal of an EPE's wastes and rejects
a) For wastes and rejects that may be sold to a domestic
enterprise: Customs procedures shall comply with Chapter II of this Circular,
according to which the EPE shall complete export procedures and the domestic
enterprise shall open a corresponding import declaration;
b) For wastes and rejects that may be exported: The EPE
shall complete export procedures in accordance with Chapter II of this
Circular.
5. Destruction of raw materials, supplies, wastes and rejects of EPEs shall
comply with Point d Clause 3 Article 64 of this Circular.
6. Goods that were exported by an EPC and have to be re-imported for repair
and then re-exported shall follow customs procedures for exports that are
returned prescribed in Article 47 of Decree No. 08/2015/ND-CP.
7. Wastes shall be handled in accordance with regulations of law on
environmental protection. The disposal process must be recorded and the records
shall be presented to the customs authority on request.”
52. Article 76 is amended as follows:
“Article 76. Customs procedures for an EPC hiring a domestic
processor, a domestic enterprise hiring an EPC as a processor, an EPC hiring
another EPC as a processor or an EPE hiring a foreign processor
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a) The domestic enterprise shall follow customs procedures
in accordance with regulations on inward processing prescribed in Section 1 and
Section 2 Chapter III of this Circular. Customs procedures may be completed at
the EPE’s supervisory customs authority. Write “#&GCPTQ” in “số quản lý nội
bộ doanh nghiệp” on the customs declaration;
b) The EPE is not required to follow customs procedures when
dispatching goods to the domestic processor for processing and when receiving
processed products from the domestic processor.
In case goods are not returned after being delivered by the
EPC to the domestic processor for inward processing or repair, a new
declaration shall be opened for repurposing as prescribed in Chapter II of this
Circular.
2. When a domestic enterprise hires an EPE as a processor:
a) The domestic enterprise shall follow customs procedures
in accordance with regulations on inward processing prescribed in Section 1 and
Section 3 Chapter III of this Circular. Customs procedures may be completed at
the EPE’s supervisory customs authority. Write “#&GCPTQ” in “số quản lý nội
bộ doanh nghiệp” on the customs declaration;
b) The EPE is not required to follow customs procedures when
goods from the domestic enterprise for processing and when delivering processed
products to the domestic enterprise.
3. When an EPE hires another EPE as a processor: Both the hiring EPC and
the hired EPC are not required to follow customs procedures when delivering and
receiving goods and processed products under the processing contract.
4. Goods processed by a foreign processor hired by an EPE shall follow
customs procedures for inward processing specified in Section 3 of this
Circular.
5. When customs procedures are not required, the EPE shall retain and
present documents about processing and manufacturing of domestic exports in
accordance with Article 60 of the Law on Customs and Article 37 of Decree No.
08/2015/ND-CP (except the manufacturing notification).”
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“4. Use of invoices when an EPE exercises its rights to
export or import to trade in goods
a) The EPE shall apply for tax registration with a domestic
tax authority, to which VAT on export and import shall be paid;
b) When the EPE purchases goods from a domestic enterprise,
the domestic enterprise shall issue a VAT invoice which specifies VAT rates to
the EPE;
c) When exporting, the EPE shall issue invoices as if a
domestic enterprise exporting goods and may apply 0% VAT and claim VAT refund
if refund conditions are fully satisfied.”
54. Article 78 is amended as follows:
“Article 78. Handling imported assets, goods when an EPE is
converted to another type of business and vice versa
1. When an EPE is converted into a non-EPE and vice versa:
a) The contract manufacturer shall determine the imported
assets and goods in inventory and propose a solution to the customs authority,
such as repurposing, sale, donation, destruction in Vietnam or export and
follow corresponding customs procedures before the conversion is permitted by a
competent authority;
b) Imported assets and goods shall be identified and
liquidated before the conversion is permitted by a competent authority.
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a) The enterprise shall report the quantity of raw
materials/supplies in inventory; the customs authority shall carry out an
inspection and deal with tax issues;
b) Before converting, all outstanding taxes and fines must
be paid to the customs authority. The customs authority shall only apply
preferential tax and customs policies for EPEs to the converting enterprise
after all tax and customs liabilities are fulfilled and an EPE certificate is
issued by a competent authority. Regarding raw materials, supplies, machines
and equipment that are imported under a processing contract with a foreign
trader and raw materials, supplies imported for export manufacturing, the
recently converted EPE is not required to declare and pay tax to the customs
authority if the manufacture and export is carried on.”
55. Article 79 is amended as follows:
“Article 79. Liquidation of goods of EPEs
1. An EPE may liquidate the following imports: machines and equipment,
vehicles, raw materials, supplies and other imports under its ownership by
means of export, sale, donation or destruction in Vietnam.
2. Liquidation procedures
a) In case of liquidation by export, the EPE shall open an
export declaration;
b) In case of liquidation by selling, giving or donating in
Vietnam, the EPE may choose between the following methods:
b.1) In case of repurposing, the EPC shall register a new
customs declaration, tax policies, imports management policies applicable at
the time of registration of the declaration (unless all import management
policies were fulfilled at the time of import); the basis for tax calculation
is the dutiable values, tax rates, and exchange rates at the time of
registering the declaration prescribed in Article 21 of this Circular.
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b.2) If the EPE choses indirect export as prescribed in
Article 86 of this Circular, the EPE and the domestic enterprise shall complete
the procedures and pay taxes. Policies on management of exports and imports
shall not apply during the indirect export process, except for goods that have
not undergone inspection during import and goods subject to licensing, in which
case a written approval by the licensing authority is required.
c) In case of destruction, follow instructions in Point d
Article 64 of this Circular.”
56. Point c and Point d below are added
to Article 82:
"c) Warehouse/depot of a trader that has been granted a
temporary import number by the Ministry of Industry and Trade;
d) Bordering customs clearance posts and export inspection
posts”.
57. Point c is added to Clause 1 of
Article 83 as follows:
“c) Goods temporarily imported for re-export for which
customs procedures have been completed shall be gathered at inspection sites or
bonded warehouses at the checkpoint of temporary import or checkpoint of
re-export and re-exported through such checkpoint by the deadline. Goods shall
be stored at the locations specified in Clause 5 Article 82 of this Circular
pending re-export;”
58. Clauses 3, 4, 5 of Article 86 are
amended as follows:
“3. Customs dossier
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If goods are traded between an inland enterprise and an EPE
or an enterprise in a free trade zone, the declarant may use VAT invoices or
sale invoices as prescribed by the Ministry of Finance instead of commercial
invoices. In case of finance lease by an EPE or an enterprise in a free trade
zone, the declarant is not required to submit the commercial invoice, VAT
invoice or sale invoice.
4. Within 15 working days from the day on which the exports are granted
customs clearance, the local importer shall complete customs procedures.
5. Customs procedures
a) The local exporter shall:
a.1) Complete the declaration of exports and combined
transport, specifying the destination code of the Sub-department of Customs
where import procedures are followed and the enterprise identification number
(write “#&XKTC” in “Số quản lý nội bộ của doanh nghiệp” or “Ghi chép khác”
on the physical declaration);
a.2) Follow procedures for exporting goods as prescribed;
a.3) Inform the local importer of the completion of export
procedures and deliver the goods to the importer after the importer completes
import procedures;
a.4) Receive information about the indirect import
declaration for which customs procedures have been completed by the local
importer for further processing.
b) The importer shall:
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b.2) Follow procedures for importing goods as prescribed;
b.3) After import procedures are completed, request the
local exporter to carry on the procedures;
b.4) Only sell or use imports for manufacturing after they
are granted customs clearance.
c) The customs authority where import procedures are
followed shall:
c.1) Complete the export procedures prescribed in Chapter II
of this Circular;
c.2) Monitor declarations of indirect exports that have
completed customs procedures but have not completed import procedures and
inform the Sub-department of Customs where import procedures will be carried
out, which will supervise the local importer following the procedures.
d) The customs authority where import procedures are
followed shall:
d.1) Carry out inspection according to the classification
result given by the e-customs system. If physical inspection of goods is
required and goods have undergone physical inspection at the Sub-department of
Customs of export, the Sub-department of Customs of import shall not carry out
physical inspection;
d.2) Compile monthly lists of indirectly exports that have
been granted customs clearance (form No. 01/TB-XNKTC/GSQL in Appendix V
enclosed herewith) and send them to the supervisory tax authority of the local
importer;
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59. Article 91 is amended as follows:
“Article 91. Customs management of goods entering and
dispatched from bonded warehouses
1. Customs procedures for sending goods to a bonded warehouse from abroad
a) Responsibilities of the declarant:
a.1) Complete the import declaration according to Appendix
II and Clause 1 Article 51c of this Circular.
If a physical customs declaration is made according to
Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 12
Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit
02 original copies of form No. HQ/2015/NK in Appendix IV hereof;
a.2) Submit 01 photocopy of the bill of lading or an
equivalent transport document as prescribed by law (except for goods imported
through a land checkpoint);
a.3) Submit 01 photocopy of the certificate of temporary
import number issued by the Ministry of Industry and Trade for goods
temporarily imported for re-export subject to conditions prescribed by the
Ministry of Industry and Trade;
a.4) Submit 01 copy of the inspection certificate.
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b) The Sub-department of Customs responsible for the bonded
warehouse (hereinafter referred to as “supervisory customs authority”) shall:
Complete the customs procedures specified in Section 3
Chapter II of this Circular and the tasks specified in Point a.1 Clause 4
Article 51c of this Circular;
c) The day on which goods enter the bonded warehouse is the
day on which the information about arrival of imports is updated by the customs
authority on the e-customs system;
d) Goods that are sent to the bonded warehouse before being
exported to another country where the certificate of temporary import number
issued by the Ministry of Industry and Trade is required may only be sent to
the bonded warehouse in the province where the checkpoint of import or
checkpoint of export is located;
dd) Goods sent to the bonded warehouse from abroad may only
be imported through the checkpoints prescribed by the Prime Minister and the
Ministry of Industry and Trade.
2. Customs procedures for sending goods to a bonded warehouse from a free
trade zone or inland
a) Responsibilities of the declarant:
a.1) Follow customs procedures applied to goods entering the
bonded warehouse from a free trade zone specified in Clause 1 Article 51c of
this Circular or corresponding export procedures for delivering goods from
inland to the bonded warehouse specified in Chapter II of this Circular;
a.2) Perform the tasks prescribed in Clause 2 Article 52s of
this Circular when moving goods into the bonded warehouse.
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b.1) Inspect and monitor movement of goods in the bonded
warehouse in accordance with Article 52a of this Circular;
b.2) Perform the tasks prescribed in Point a.2 Clause 3
Article 51c of this Circular.
c) The day on which goods are sent to the bonded warehouse
is the day on which the customs authority confirms on the e-customs system that
goods been released from the CCA.
3. Customs procedures for sending goods to a bonded warehouse before
export:
a) Responsibilities of the declarant:
a.1) Make a declaration of independent transport of goods
under customs supervision as prescribed in Clause 2 Article 51b of this
Circular;
a.2) Submit 01 photocopy of the goods dispatch note as
prescribed by regulations of law on accounting specifying the numbers of
corresponding declarations of received goods;
a.3) Perform the tasks prescribed in Clause 2 Article 52a of
this Circular when dispatching goods from the bonded warehouse.
b) The supervisory customs authority shall:
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b.2) Inspect and monitor movement of goods in the bonded
warehouse in accordance with Article 52a of this Circular.
c) Goods exported from a bonded warehouse (including goods
sent by post or express mail) may only be exported through the checkpoints
prescribed by the Prime Minister and the Ministry of Industry and Trade;
d) After goods enter the CCA at the checkpoint of export
from a bonded warehouse, the Sub-department of Customs at the checkpoint of
export shall monitor goods until they are actually exported from Vietnam’s
territory. If goods are not exported by 15 days from the day on which goods
arrive at the checkpoint of export or the checkpoint of export is changed, the
Sub-department of Customs at the checkpoint of export must notify the
supervisory customs authority for monitoring in cooperation. Regarding goods
exported from a bonded warehouse through a checkpoint by road or by river,
their release from the CCA shall be updated on the e-customs system if they
have entered the importing countries through the checkpoint of export.
4. Customs procedures for import of goods from a bonded warehouse to inland
or a free trade zone; customs procedures for temporary import of goods for sale
at duty-free shops
a) Responsibilities of the declarant:
a.1) Complete the import declaration form No. 1 in Appendix
II hereof;
a.2) Complete corresponding import procedures specified in
Chapter II of this Circular.
If the declarant is also the owner of the goods stored in
the bonded warehouse, the documents that are prepared or issued when the goods
are imported shall be enclosed with the customs dossier for submission or
presentation;
a.3) Perform the supervision task prescribed Clause 4
Article 52 of this Circular.
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b.1) Complete the import procedures prescribed in Chapter II
of this Circular.
b.2) Perform the tasks prescribed in Point d.1 Clause 4
Article 52 of this Circular;
b.3) Inspect and monitor movement of goods in the bonded
warehouse in accordance with Clause 4 Article 52 of this Circular;
b.4) Perform the tasks prescribed in Point a.2 Clause 4
Article 51c of this Circular.
c) The following goods must not be imported to inland from a
bonded warehouse:
Goods on the list of imports for which import procedures
must be carried out at the checkpoint of import according to the Prime
Minister’s Decision No. 15/2017/QD-TTg (except for bonded warehouses located
within a seaport, land checkpoint or airport).
Customs procedures for import of the goods mentioned in
Article 2 of Decision No. 15/2017/QD-TTg shall be carried out at the
supervisory customs authority or an appropriate Sub-department of Customs
specified in Article 2 of Decision 15/2017/QD-TTg.
5. Customs procedures for sending goods from a bonded warehouse to another
a) Goods that are removed from the old bonded warehouse
shall follow customs procedures prescribed in Clause 4 of this Article;
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c) The period of goods retention in the bonded warehouse
begins from the day on which goods enter the old bonded warehouse.
6. With regard to goods transported to a bonded warehouse from a
checkpoint, another bonded warehouse or another location and vice versa that
are under the management of the same Sub-department of Customs, the monitoring
of goods being delivered between such locations shall be decided by Customs
Department of the province.
7. If violations of law are suspected, the Director of the supervisory
customs authority shall decide whether to carry out a physical inspection
before goods are delivered to or dispatched from the bonded warehouse. The
result of physical inspection shall be written on form No. 06/PGKQKT/GSQL in
Appendix V hereof.
8. The transfer of ownership of goods in bonded warehouses shall be carried
out by goods owner upon sale of goods in accordance with Clause 8 Article 3 of
the Law on Commerce. The owner of the bonded warehouse shall send the
supervisory customs authority a notification of the transfer of ownership of
goods in the bonded warehouse. Procedures for delivering and dispatching goods
are exempted. The period of goods retention in the bonded warehouse begins from
the day on which goods are delivered to the bonded warehouse according to the
bonded warehouse lease contract between the owner of the bonded warehouse and
the former goods owner.
9. Reporting movement of goods in bonded warehouses in case movement of
goods in bonded warehouse are not monitored according to Clause 4 Article 52 or
Clause 2 Article 52a of this Circular.
a) The bonded warehouse owner shall monitor and finalize
bonded warehouse lease contracts with goods owners. On every 15th of the first
month of the next quarter, the bonded warehouse owner shall send the supervisory
customs authority a written notification of goods condition and operation of
the bonded warehouse (form No. 24/BC-KNQ/GSQL in Appendix V hereof); The
supervisory customs authorities shall send the reports to the Customs
Departments, which will submit consolidated reports to the General Department
of Customs on the 25 of the first month of the quarter;
b) The supervisory customs authority is responsible for
monitoring the warehouse inventory on the basis of customs declarations of
goods sent to the bonded warehouse and the inventory software of the bonded
warehouse owner; time limit for retention of goods in the bonded warehouse,
compare with the notification of goods condition and operation of the bonded
warehouse. If the quantity of goods in inventory is suspected, the Director of
the Sub-department of Customs shall decide a site inspection, compare with
information on the inventory software of the bonded warehouse owner.
10. Every year, the Customs Department of the province shall inspect the
operation of bonded warehouses and the adherence to law of bonded warehouse
owners, then submit the inspection result to the General Department of Customs.
Customs Departments shall carry out surprise inspections if violations of law
are suspected.
11. Procedures for change of the checkpoint of export or return of goods
that have been delivered to the checkpoint of export back to the bonded
warehouse:
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a.1) Independent transport declaration:
a.2) A declarant’s request for permission to take the goods
back to the bonded warehouse for storage pending export. The request shall
specify the name and address of the bonded warehouse, estimated storage period,
which must not exceed the time limit specified in Clause 1 Article 61 of the
Law on Customs): 01 original copy;
a.3) A notification of approval for the transport
declaration (when goods are transported to the checkpoint of export from the
bonded warehouse).
b) Customs procedures are the same as those specified in
Article 51b of this Circular:
The customs official at the checkpoint of export and the
supervisory customs authority of the bonded warehouse shall perform the
following additional tasks:
b.1) If the shipment has not entered the CCA at the
checkpoint of export: on the basis of the declarant’s request for permission to
transport the goods back to the bonded warehouse, the supervisory customs
authority of the bonded warehouse shall inspect the seal and documents before
initiating procedures for transporting goods to the bonded warehouse, send the
Sub-department of Customs at the checkpoint of export a notification, which is
the basis for finalizing the independent transport declaration by updating
information about arrival of goods;
b.2) If the shipment has entered the CCA and the declarant
wishes to transport it back to the initial bonded warehouse or the bonded
warehouse at the checkpoint of export: the Sub-department of Customs at the
checkpoint of export shall inspect the quantity of goods that arrive at the
checkpoint of export and request the declarant to open a new independent
transport declaration before transporting the goods to the bonded warehouse. If
goods are stored in a bonded warehouse at the checkpoint of export, the
Sub-department of Customs at checkpoint of export shall send a notification to
the supervisory customs authority of the initial bonded warehouse;
b.3) If the shipment has entered the CCA and the declarant
wishes to export part of the shipment and transport the rest to the initial
bonded warehouse or the bonded warehouse at the checkpoint of export: the
Sub-department of Customs at the checkpoint of export shall inspect the
quantity of exports and request the declarant to open a new independent
transport declaration before transporting the goods to the bonded warehouse. If
the goods are stored in a bonded warehouse at the checkpoint of export, the
Sub-department of Customs at checkpoint of export shall send a notification to
the supervisory customs authority of the initial bonded warehouse.
60. Point b Clause 1 of Article 93 is
amended as follows:
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b.1) Complete the customs declaration according to Appendix
II enclosed herewith;
b.2) Submit a customs dossier as prescribed in Article 16 of
this Circular which contains documents certifying every delivery of goods (sale
invoice, commercial invoice, goods dispatch invoice, etc.); compile a list of
documents certifying deliveries of goods (form No. 27/THCT-KML/GSQL in Appendix
V hereof) and submit them to the customs authority while following customs
procedures.
Regarding certain special goods:
b.2.1) Regarding electricity exports and imports, the
declarant shall cooperate with the customs authority and relevant units in
declaring the monthly consumption on the first day of the succeeding month, And
issue a record confirmed by the parties. Within 30 days from the confirmation
date, the declarant shall make the customs declaration and enclose the record
with the customs dossier mentioned in Article 16 of this Circular;
b.2.2) Procedures for oil and gas supplied for outbound
airplanes shall be completed within 30 days.”
61. Article 94 is amended as follows:
“Article 94. Procedures for import of finance lease assets
1. Imports for the entities eligible for exemption of import duty on
finance lease assets prescribed in Articles 14, 16, 17 and 19 of No.
134/2016/ND-CP
a) The finance lease enterprise that imports goods into
Vietnam shall follow import procedures as follows:
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a.2) Follow customs procedures at the locations specified in
Point a Clause 2 Article 85 of this Circular;
a.3) Follow the customs procedures specified in Chapter II
of this Circular; specify the number, date of effective and date of expiration
of the finance lease contract and the name of the finance lease enterprise.
The imported finance lease assets shall be given to the
lessee as soon as they are granted customs clearance.
b) The Sub-department of Customs where the declaration is
opened shall complete import procedures in accordance with Chapter II of this
Circular;
c) If the finance lease assets on which import duty is
exempt are not used for intended purposed after the finance lease contract is
terminated or completed, the finance lease enterprise shall declare and pay the
duty in accordance with Article 21 of this Circular.
2. Imports leased out to EPEs and enterprises in free trade zones
a) Procedures for import of finance lease assets:
The finance lease enterprise shall complete procedures for
import of goods to be leased by the EPE or the enterprise in the free trade
zone (the lessee). To be specific:
a.1) Prepare the customs dossier in accordance with Clause 3
Article 16 of this Circular;
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a.2.1) For EPEs: follow instructions in Point b.1 Clause 1
Article 58 of this Circular;
a.2.2) For enterprises in free trade zones: follow
instructions in Point a Clause 2 Article 90 of this Circular.
a.3) Follow the customs procedures specified in Chapter II
of this Circular; specify the number, date of effective and date of expiration
of the finance lease contract and the name of the finance lease enterprise; the
declared value shall comply with Appendix II of Circular No. 39/2015/TT-BTC,
the dutiable value, time and method for duty calculation shall comply with
Article 4 and Article 5 of Circular No. 39/2015/TT-BTC.
The imports shall be given to the lessee as soon as they are
granted customs clearance and their status quo must be maintained until the
lessee completes the customs procedures specified in Point b of this Clause.
b) Delivery:
b.1) Prepare the customs dossier in accordance with Article
16 of this Circular, enclose 01 copy of the finance lease contract with the
customs dossier. Commercial invoices and VAT invoices are not required. If
indirect export of the goods is subject to licensing, the license is not
required in the customs dossier;
b.2) Complete customs procedures at the supervisory Sub-department
of Customs of the lessee;
b.3) Follow the customs procedures specified in Article 86
of this Circular; declare the customs value according to the prices written on
the sale contract between the finance lease enterprise, the lessee and the
foreign supplier; the type of invoice is “B”; do not write the invoice date and
number; write the following in “Phần ghi chú” (“Notes”):
On the indirect export declaration: “hàng hóa cho (tên khách
hàng thuê) thuê tài chính theo hợp đồng thuê tài chính số...” (“these goods are
leased out to [name of the lessee] under the finance lease contract No. …”).
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c) If the finance lease enterprise has imported the goods to
inland before they are leased out to the lessee, the finance lease enterprise
shall complete import procedures, declare and pay import duty as prescribed.
After the goods are received by the lessee, the finance
lease enterprise will have the import duty refunded. If the goods are imported
back to inland, the finance lease enterprise shall declare and pay import duty.
3. Imports leased out to other partners
In the cases where a finance lease enterprise imports goods
and leases them out to a partner other than those mentioned in Clause 1 and
Clause 2 of this Article, the finance lease enterprise shall declare and pay
import duty thereon while following import procedures.
4. Goods directly imported from overseas finance lease enterprises
Customs procedures are the same as those specified in
Chapter II this Circular. Declared values shall comply with Appendix II of
Circular No. 39/2015/TT-BTC, dutiable value, time and method for duty
calculation shall comply with Article 4 and Article 5 of Circular No.
39/2015/TT-BTC.
62. The title of Chapter VII is amended
as follows:
“TAX EXEMPTION, TAX REDUCTION, TAX REFUND AND TAX
ADMINISTRATION OF EXPORTS AND IMPORTS
63. Article 129 is amended as follows:
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1. Responsibilities of the taxpayer
a) Complete the tax refund application form No. 01 in
Appendix IIa hereof and send it through the e-customs system to the customs
authority to which tax was paid;
b) In case of physical application, complete form No. 09 in
Appendix VII of Decree No. 134/2016/ND-CP and submit it together with the
documents mentioned in Article 33 through 37 of Decree No. 134/2016/ND-CP.
2. The customs authority shall receive and process tax refund applications
in accordance with Article 59 and Article 60 of the Law on Tax administration
dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on
amendments to the Law on Tax administration dated November 20, 2012.
a) Receiving applications:
a.1) The customs authority shall receive tax refund
applications through the e-customs system, which will automatically respond the
applicants.
If the application is not satisfactory, the e-customs system
will request the applicant to provide additional information;
a.2) In case of submission of physical applications, the
receiving officer shall append the seal and keep a log of the physical
applications received
a.3) Tax refund applications sent by post shall be handled
in accordance with Clause 2 Article 59 of the Law on Tax administration No.
78/2006/QH11.
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b.1) There are two categories of tax refund applications:
inspection before refund and inspection after refund;
b.2) The customs authority shall classify the applications
through the e-customs system, which will automatically respond the applicants.
Physical applications shall be classified in accordance with
Clause 18 Article 1 of the Law No. 21/2012/QH13, which amends Article 60 of the
Law on Tax administration No. 78/2006/QH11, Clause 2 Article 41 of Decree No.
83/2013/ND-CP.
3. Inspection after refund
a) The customs authority shall inspect fulfillment of tax
refund conditions, the amount of refundable tax and unpaid tax on the e-customs
system; compare information in the application for tax refund with information
on the e-customs system and carry on as follows:
a.1) If the application is not satisfactory, request the
applicant to provide additional information through the e-customs system;
a.2) If the application is rejected, provide explanation for
the applicant through the e-customs system.
b) In case of physical applications, the customs authority
shall inspect the documents, compare information on the e-customs system and
tax policies to determine eligibility for tax refund and amount of refundable
tax.
If additional information is needed, the customs authority
shall inform the taxpayer using form No. 11/TBBSHS/TXNK in Appendix VI. If the
application is rejected, the customs authority shall send a notification to the
taxpayer using form No. 12/TBKTT/TXNK in Appendix VI hereof;
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If explanation has been submitted or additional information
has been provided but conditions for inspection after refund are not fully
satisfied, the application will have to undergo inspection before refund in
accordance with Clause 2 Article 60 of the Law on Tax administration dated
November 29, 2006, which is amended by Clause 18 Article 1 of the Law on the
amendments to the Law on Tax administration dated November 20, 2012;
d) Within 06 working days from the day on which the
satisfactory application for tax refund is received as prescribed in Article 60
of the Law on Tax administration dated November 29, 2006, which is amended in
Clause 18 Article 1 of the Law on amendments to the Law on Tax administration
dated November 20, 2012, the customs authority shall issue a decision on tax
refund (form No. 10/QDKTT/TXNK in Appendix VI hereof) and send the physical or
electronic decision through the e-customs system to the taxpayer and relevant
units (if any);
dd) A site inspection shall be carried out at the taxpayer’s
premises after the decision on tax refund is issued in accordance with Article
143 of this Circular by the deadline specified in Clause 3 Article 60 of the
Law on Tax administration dated November 29, 2006, which is amended in Clause
18 Article 1 of the Law on amendments to the Law on Tax administration dated
November 20, 2012. The inspecting unit shall send the inspection result to the
Sub-department of Customs that issued the decision on tax refund (hereinafter
referred to as “refunding authority”), which will perform the following tasks:
dd.1) If the inspection result indicates that the taxpayer
is eligible for tax refund, the refunding authority shall enclose the
inspection result with the application for tax refund and update the result on
the e-customs system;
dd) If inspection result indicates that the taxpayer is not
eligible for tax refund, the refunding authority shall revoke the decision on
tax refund, impose tax and administrative penalties (if violations are found);
dd.3) If the inspection result indicates that the refunded
tax is smaller than the refundable amount, the refunding authority shall issue
an additional decision on tax refund (form No. 10/QDKTT/TXNK in Appendix VI
hereof).
4. Inspection before refund
a) Cases of inspection before refund:
a.1) The cases specified in Point b Clause 1 Article 60 of
the Law on Tax administration dated November 29, 2006, which is amended in
Clause 18 Article 1 of the Law on amendments to the Law on Tax administration
dated November 20, 2012; Clause 2 Article 41 of Decree No. 83/2013/ND-CP;
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a.3) Over the last 24 months before the date of submission
of the application for tax refund, the taxpayer has been fined for tax evasion,
tax fraud, smuggling or illegal transport of goods across the border;
a.4) The taxpayer has to serve an administrative tax
decision in the case specified in Clause 1 Article 26 of Decree No.
127/2013/ND-CP;
a.5) The goods are subject to excise tax;
a.6) The imports have to be re-exported to a third country
or to a free trade zone; the exports have to be re-imported to Vietnam through
a different checkpoint.
b) Inspection procedures:
The site inspection at the taxpayer’s premises shall be
carried out in accordance with Clause 18 Article 1 of the Law on the amendments
to the Law on Tax administration dated November 20, 2012. To be specific:
b.1) Within 05 working days from the day on which the
taxpayer receives the notification of the inspection (form No. 21/TBKT/TXNK in
Appendix VI hereof), the customs authority shall issue a decision on site
inspection (form No. 22/QDKT/TXNK in Appendix VI hereof) and send it to the
taxpayer within 02 working days from the day on which it is signed.
Within 05 working days from the day on which the decision is
sent, the customs authority shall carry out the site inspection. The inspection
duration shall not exceed 05 working days. Before inspection, the chief
inspector shall announce the inspection decision and issue form No.
23/BBCB/TXNK in Appendix VI hereof;
b.2) Inspection steps
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b.2.1.1) In the case specified in Article 35 of Decree No.
134/2016/ND-CP: verify the taxpayer’s declaration regarding the depreciation
rate and depreciation method specified in accounting records and distribution
of goods value while they are used in Vietnam;
b.2.1.2) In the case specified in Article 36 of Decree No.
134/2016/ND-CP in case of first inspection or before availability of the result
of site inspection of the manufacturing facility and ownership of machines and
equipment therein: Inspect the consistency between the report on calculation of
tax on raw materials and supplies (form No. 10 in Appendix VII of Decree No.
134/2016/ND-CP) with the taxpayer’s accounting records and technical documents;
b.2.1.3) Regarding refund of tax on imports that have to be
re-exported, exports that have to be re-imported, goods subject to excise tax,
imports subject to licensing, imports subject to quarantine, food safety, goods
quality requirements, the customs authority shall inspect the application for
tax refund, accounting documents, payment documents, compare the claimed refund
and collected tax on the Concentrated Accounting System of the customs and
relevant management programs.
b.2.2) Inspect other documents and data relevant to the
exports or imports in accordance with Article 16 and Article 16a of this
Circular.
c) Handling inspection result:
c.1) Issue a inspection record (form No. 24/BBKT/TXNK in
Appendix VI hereof) within 05 working days from the end of the site inspection.
If the inspection lasts longer than 05 days, the chief
inspector shall request to the person who signed the inspection decision to
issue a decision on extension of the inspection duration (form no. 25/QDGH/TXNK
in Appendix VI hereof) at least 01 day before the initial deadline. The
extension shall not exceed 05 working days. The chief inspector shall announce
the extension decision and issue a record as prescribed in Point b Clause 4 of
this Article;
c.2) Prepare a draft conclusion (form No. 26/KLKT/TXNK in
Appendix VI hereof) and send it by fax, by registered mail or directly to the
taxpayer within 03 days from the day on which the inspection record is issued.
If the taxpayer does not concur with the draft conclusion,
the taxpayer shall send an electronic explanation through the e-customs system
or a physical explanation to the customs authority within 05 working days from
the day on which the draft conclusion is received;
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If the taxpayer is eligible for tax refund, the customs
authority shall issue a decision on tax refund (form No. 10/QDKTT/TXNK in Appendix
VI hereof) and send it to the taxpayer and relevant authorities through the
e-customs system. A physical decision on tax refund may be sent if there is an
error in the e-customs system or the taxpayer submitted a physical application
for tax refund.
If the taxpayer is not eligible for tax refund, the customs
authority shall send a notification (form No. 12/TBKTT/TXNK in Appendix VI
hereof) to the taxpayer through the e-customs system.
5. Refundable tax shall be settled in accordance with Article 132 of this
Circular.
6. The inspection must be completed within 40 days from the day on which
the application for tax refund is received as prescribed in Article 60 of the
Law on Tax administration dated November 29, 2006, which is amended in Clause
18 Article 1 of the Law on amendments to the Law on Tax administration dated
November 20, 2012.
7. Power to decide site inspection
a) In case of inspection before refund: the Director of the
Sub-department of Customs to which tax was paid shall issue the decision;
b) In case of inspection after refund: the Director of the
Customs Department of the province shall issue the decision under risk
management rules within 10 years from the issuance date of the decision on tax
refund as prescribed in Article 143 of this Circular.
8. Responsibilities of the taxpayer
Declare tax accurately; provide documents, explanation and
information on schedule and take responsibility for accuracy of the application
for tax refund as prescribed in Article 7 of the Law on Tax administration dated
November 29, 2006, which is amended in Clause 4 Article 1 of the Law on
amendments to the Law on Tax administration dated November 20, 2012; update
information and respond on schedule; comply with tax decisions, pay tax, late
payment interest and fines on schedule.
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64. Article 131 is amended as follows:
“Article 131. Settlement of overpaid tax, late payment
interest and fines
1. Overpaid tax, late payment interest and fines are defined in Article 47
of the Law on Tax administration dated November 29, 2006, which is amended in
Clause 13 Article 1 of the Law on amendments to the Law on Tax administration
dated November 20, 2012; Point a Clause 1 Article 29 of Decree No.
83/2013/ND-CP
2. Responsibilities of the taxpayer
Complete form No. 03 in Appendix IIa hereof and send it
through the e-customs system to the customs authority.
The taxpayer may also submit a physical tax refund request
(form No. 27/CVDNHNT/TXNK in Appendix VI hereof).
3. Responsibilities of the customs authority
The customs authority that received the overpaid amounts
shall verify information through the e-customs system and inform the taxpayer
if the tax refund request is granted. If information provided by the taxpayer
is found inaccurate, the customs authority shall inform the taxpayer of the
rejection through the e-customs system.
In case of a physical application, the customs authority
shall send the taxpayer a written notification (form No. 12/TBKTT/TXNK in
Appendix VI hereof) within 08 working hours if the taxpayer’s request is
rejected.
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4. Refund of tax late payment interest and fines shall comply with Article
132 of this Circular. Overpaid VAT (if any) shall be settled together with
import duty.”
65. Article 132 is amended as follows:
“Article 132. Refund of tax, late payment interest and fines
1. If refund of tax and fines is extracted from the deposit account of the
customs authority, the customs authority shall verify information on the
e-customs system and perform the following tasks:
a) If the taxpayer does not owe outstanding tax, late
payment interest, fines or any other payable amount, including outstanding fees
and charges (except those for declarations opened by the 10th of the
next month):
a.1) If the taxpayer claims a refund: the customs authority
shall prepare a payment order and send it to the State Treasury;
a.2) If the taxpayer wishes to have the refundable amount
offset against the tax payable on the next declarations: After the taxpayer
submits a request for offsetting, the customs authority shall send a
notification to State Treasury for offsetting. The refundable amount in excess
of the payable amount shall be refunded in accordance with a.1 of this Clause.
b) If the taxpayer still owes outstanding tax, late payment
interest, fines or any other payable amount, including outstanding fees and
charges (except those for declarations opened by the 10th of the
next month):
b.1) If the taxpayer wishes to offset the refundable amount
against payable amounts: the customs authority shall prepare a payment order
and send it to the State Treasury, which will pay the amounts on behalf of the
taxpayer;
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b.3) The amount that remains after offsetting (if any) shall
be refunded to the taxpayer in accordance with Point a.1 of this Clause.
2. If refund of tax and fines is extracted from state budget, the customs
authority shall verify information on the accounting system and perform the
following tasks:
a) If the taxpayer does not owe outstanding tax, late
payment interest, fines or any other payable amount, including outstanding fees
and charges (except those for declarations up to the 10th of the
next month):
a.1) If the taxpayer claims a refund: the customs authority
shall prepare a refund order according to the form in Circular No.
77/2017/TT-BTC and send it to the State Treasury;
a.2) If the taxpayer wishes to have the refundable amount
offset against the tax payable on the next declarations: After the taxpayer
submits a request for offsetting, the customs authority shall send a
notification to State Treasury for offsetting. The refundable amount in excess
of the payable amount shall be refunded in accordance with a.1 of this Clause.
b) If the taxpayer still owes outstanding tax, late payment
interest, fines or any other payable amount, including outstanding fees and
charges (except those for declarations opened by the 10th of the
next month):
b.1) If the taxpayer wishes to have the refundable amount
offset against the amount payable, the customs authority shall prepare a refund
order according to the form in 77/2017/TT-BTC and send it to the State
Treasury;
b.2) If the taxpayer still owes outstanding tax, late
payment interest, fines or any other payable amount but does not wish to offset
them against the refundable amount, the customs authority shall follow
instructions in Point b.1 of this Clause and send a notification to the
taxpayer (Form No. 28/TBBT/TXNK in Appendix VI hereof);
b.3) The amount that remains after offsetting (if any) shall
be refunded to the taxpayer in accordance with Point a.1 of this Clause.
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In other cases, the customs authority shall follow
instructions in Point a and Point b of this Clause.
3. Deadline:
Deadlines for processing refund claims are specified in
Article 129 and Article 131 of this Circular.
4. The taxpayer has the responsibility to inform the supervisory tax
authority of the VAT refunded by the customs authority mentioned in Clause 2 of
this Article.
The customs authority shall notify the tax authority after
issuing the decision on tax refund.”
66. Article 133 is amended as follows:
“Article 133. Late payment interest
1. Late payment interest shall be charged in the following cases:
a) Tax is paid behind the initial deadline, extended
deadline, deadline written in the tax imposition decision or tax decision
issued by a competent authority;
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c) Tax is paid by instalments as prescribed in Article 134
of this Circular;
d) The exports or imports are granted customs clearance or
conditional customs clearance under a guarantee as prescribed in Article 9 of
the Law on Export and import duties and Article 4 of No. 134/2016/ND-CP.
2. The guarantor shall pay late payment interest if the taxpayer fails to
fully pay tax by the end of the guarantee period.
3. The guarantor or the authorized collector shall transfer the tax to
state budget within the day or in the beginning of the next working day. If the
tax collected is not transferred to state budget by the deadline, the guarantor
or the authorized collector shall pay late payment interest.
4. Determination of late payment interest:
a) Late payment interest = late payment interest rate
multiplied by (x) late payment days x amount payable;
b) The late payment interest rate is 0.03% per day on the
amount payable;
b) The late payment period begins from the day succeeding
the deadline for paying tax and ends on the day succeeding the day on which tax
is paid by the taxpayer, authorized tax collector or guarantor to state budget;
5. The taxpayer, authorized tax collector or guarantor shall determine the
late payment interest according to Clause 4 of this Article and pay it to state
budget.
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6. In the case of late payment of tax prescribed in Clause 4 Article 5 of
Law No. 71/2014/QH13, which is amended in Clause 3 Article 3 of Law No.
106/2016/QH13 and Clause 1 Article 3 of Decree No. 100/2016/ND-CP, tax payment
shall not be enforced and the taxpayer is not required to pay late payment
interest before receiving the amount payable by state budget, in which case
late payment interest will be charged on the amount in excess to the amount
payable by state budget.
7. If the taxpayer, tax collector or guarantor fails to pay tax and late
payment interest within 30 days from the deadline for paying tax, the customs
authority shall notify the taxpayer, tax collector or guarantor of the amount
of tax and late payment interest accrued by the date of notification (form No.
57 and form No. 58 in Appendix of Circular No. 155/2016/TT-BTC).”
67. Article 134 is amended as follows:
“Article 134. Paying tax debt in instalments
1. If the taxpayer fails to fully pay tax within 90 days from the initial
deadline, extended deadline or deadline written in a tax decision issued by a
competent authority, the customs authority has issued a tax enforcement
decision and all of the conditions specified in Clause 1 and Clause 2 Article
39 of Decree No. 83/2013/ND-CP are satisfied, the taxpayer may pay the tax
debts in instalment over up to 12 months from the tax enforcement date. The
taxpayer shall register and make a commitment to pay debt tax by instalments as
follows:
a) Tax debt that is exceeding VND 500.000.000 but not
exceeding VND 1.000.000.000 shall be paid within 03 months;
b)Tax debt that is exceeding VND 1.000.000.000 but not
exceeding VND 2.000.000.000 shall be paid within 06 months;
c)Tax debt that is exceeding VND 2.000.000.000 shall be paid
within 12 months;
d) If the taxpayer fails to fully pay tax by the
aforementioned deadline, tax payment shall be enforced. The taxpayer’s
guarantee shall pay tax and late payment interest on behalf of the taxpayer in
accordance with Article 39 of Decree No. 83/2013/ND-CP;
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2. Application for tax payment by instalments:
a) Form No. 30/CVNDTT/TXNK in Appendix V hereof: 01 original
copy;
b) A letter of guarantee by a credit institution as
prescribed in Article 43 of this Circular: 01 original copy
(not required if an electronic letter of guarantee is
already submitted).
3. Receiving and processing of Application for tax payment by instalments
a) Receiving authorities:
a.1) The Sub-department of Customs shall receive
applications from taxpayers under its management;
a.2) The Customs Department shall receive applications from
taxpayers under management of the Sub-department of Post-Clearance Inspection
or multiple Sub-departments of Customs within the same province;
a.3) The General Department of Customs shall receive
applications from taxpayers under management of multiple Customs Departments.
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b.1) Sub-departments of Customs shall respond the applicant
within 01 working day after the application is submitted;
b.2) Customs Departments shall respond the applicant within
02 working days after the application is submitted;
c) The General Department of Customs shall respond the
applicant within 03 working days after the application is submitted.
4. The notification sent to the applicant shall be prepared according to
form No. 31/TBNDTT/TXNK in Appendix VI hereof.”
68. Article 135 is amended as follows:
“Article 135. Extension of deadline for paying tax, late
payment interest and fines
1. The extension of the deadline for paying tax, late payment interest,
fines (hereinafter referred to as tax deferral) shall be considered in the
cases mentioned in Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which
is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.
2. The application for tax deferral is specified in Clause 2 Article 51 of
the Law on Tax administration, which consists of:
a) Form No. 32/CVGHNT/TXNK in Appendix VI hereof: 01
original copy;
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c.1) A written confirmation issued by the local competent
authority (confirmation of the conflagration issued by the local fire
department or the People’s Committee of the commune or a disaster management
authority): 01 original copy. The confirmation must be issued within 30 days
after the incident occurs;
b.2) The insurance contract or indemnity payment notice
issued by the insurer (if the insurance contract does not cover tax
compensation, it is required to have the insurer’s confirmation); the carrier’s
agreement on compensation in case the damage is caused by the carrier: 01
photocopy.
c) In the cases mentioned in Point b Clause 1 Article 31 of
Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP, the following documents are required:
c.1) A decision to withdraw the old business premises issued
by a competent authority (unless the relocation is requested by the enterprise
itself): 01 photocopy;
c.2) A written confirmation issued by the local government
that the enterprise has to suspend its business operation because of
relocation: 01 original copy;
c.3) Documents proving the damage directly caused by
relocation of the business premises. The damage is determined according to the
documents and relevant regulations of law, including: remaining value of
factories, warehouses, machines and equipment in which investment cannot be
recovered after dismantlement (cost minus depreciation), cost of dismantlement,
cost of relocation and installation at the new premises (after deduction of
withdrawal cost), payment to employees for work suspension (if any). Other
complicated cases related to other field, a confirmation issue day a
professional agency is required: 01 original copy.
d) If the taxpayer faces the difficulties prescribed in
Point d Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which is amended
in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, it is required to have
documents proving the inability to pay tax on schedule because of such
difficulties: 01 original copy.
3. The amount of tax, late payment interest, fines that are deferred shall
comply with Clause 2 Article 31 of the Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.
4. The deferral period shall comply with Clause 3 Article 31 of the Decree
No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP.
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6. Power to decide tax deferral
a) The Director of a Sub-department of Customs is entitled
to consider deferring tax, late payment interest and fines payable thereto;
b) The Director of a Customs Department is entitled to
consider deferring tax, late payment interest and fines payable to a
Sub-department of Post-Clearance Inspection or multiple Sub-departments of
Customs within the same province;
c) The Director of the General Department of Customs is
entitled to consider deferring tax, late payment interest and fines payable to
multiple Customs Departments.
In case of difficulties specified in Point d Clause 1
Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5
of Decree No. 12/2015/ND-CP, the General Department of Customs shall receive
the application and send a report to the Minister of Finance, which will request
the Prime Minister to consider on a case-by-case basis.
7. Tax deferral applications shall be processed within the time limits
specified in Article 52 of the Law on Tax administration.”
69. Clause 3 Article 136 is amended as
follows:
“3. An application for debt cancellation consists of:
a) Form No. 33/CVXN/TXNK in Appendix VI hereof prepared by
the Customs Department to which the taxpayer owes tax, late payment interest or
fines that are eligible for cancellation: 01 original copy;
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b.1) A decision issued by a competent authority on the
enterprise’s declaration of bankruptcy in the case specified in Clause 1
Article 65 of the Law on Tax administration: 01 photocopy;
b.2) A death certificate or a court’s declaration of missing
person; a court’s decision that a person is incapable of civil acts, or
documents proving that a person is dead, missing or incapacitated in the cases
specified in Clause 2 Article 65 of the Law on Tax administration: 01
photocopy;
b.3) Documents proving that tax, late payment interest and
fines cannot be fully collected despite every effort or payment of which cannot
be enforced in the cases specified in Clause 3 Article 65 of the Law on Tax
administration, which is amended in Clause 20 Article 1 of the Law No.
21/2012/QH13: 01 photocopy.”
70. Article 138 is amended as follows:
“Article 138. Fulfillment of tax liability upon dissolution,
bankruptcy and shutdown
1. The fulfillment of tax liability upon dissolution, bankruptcy and
shutdown shall comply with Article 54 of the Law on Tax administration,
regulations of law on enterprises, cooperatives and bankruptcy. Responsibility
to fulfill tax liability:
a) The owner (of a sole proprietorship), the Board of
members, the Board of Directors, the liquidating organization and relevant
executives specified in the company’s charter shall be responsible for
fulfilling the enterprise’s tax liability before submitting the notice of
dissolution to the business registration authority;
b) The cooperative dissolution council shall be responsible
for fulfillment of tax liability of the cooperative before submitting the
dissolution documents to the issuer of the registration certificate;
c) The bankruptcy trustee or the asset-liquidating enterprise
shall be responsible for fulfilment of the enterprise’s tax liability after a
decision to initiate bankruptcy process is issued according to the Law on
Bankruptcy.
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a) When an enterprise whose tax liability is unfulfilled is
shut down without following procedures for dissolution or bankruptcy, its owner
(of a sole proprietorship), the Board of members or Board of Directors or the
management board (of a cooperative) or relevant executive specified in the
enterprise’s charter shall be responsible for paying the outstanding tax;
b) When a household business or sole trader whose tax
liability is unfulfilled shuts down the business, the owner of the household or
the sole trader is responsible for paying the outstanding tax;
c) When an artel whose tax liability is unfulfilled is shut
down, the head of the artel is responsible for paying the outstanding tax.”
71. Article 140 is amended as follows:
“Article 140. Certification of fulfillment of tax liability
1. Any taxpayer or competent authority that wishes to have fulfillment of
tax liability certified (including amounts of tax, late payment interest,
fines, other paid amounts, and/or the amount paid to state budget) shall make a
complete and send form No. 05 in Appendix IIa hereof to the customs authority
through the e-customs system (or form No. 34/CVXNHT/TXNK in Appendix VI hereof
and send it to the General Department of Customs in case of physical
documents).
2. Within 05 working days from the day on which the request is received,
the customs authority shall:
a) grant certification of tax liability fulfillment;
b) reject certification and specify the declarations on which
tax liability is not fulfilled;
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3. In the cases where an enterprise requests certification of fulfillment
of its tax liability to serve the process of dissolution, shutdown or TIN
closing, it must not open any customs declaration from the day on which the
General Department of Customs issues a certification of fulfillment of its tax
liability.”
72. Article 141 is amended as follows:
“Article 141. Collection of information serving
post-clearance inspection
1. Collection of information
The customs authority is entitled to request declarants,
state authorities, and entities related to exported or imports to provide
information serving post-clearance inspection as prescribed in Article 80,
Article 95 and Article 96 of the Law on Customs, Article 107 and Article 108 of
Decree No. 08/2015/ND-CP and relevant regulations of law.
2. a) Before, during and after post-clearance inspection, the customs authority
may collect information from regulatory bodies, organizations and individuals
that participate or are involved in export and import regarding suspected
violations of customs dossiers, declared information, management and use of
exports and imports.
The customs authority may collect information overseas where
necessary.
3. Power to collect information
Director of the General Department of Customs, Director of
Post-clearance Inspection Department, Directors of Customs Departments and
Directors of Sub-departments of Customs shall collect information in accordance
with Clause 1 and Clause 2 of this Article.
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4. Methods of information collection
a) Sending inquiries to the entities mentioned in Clause 1
of this Article and request a written response;
b) Sending an official to meet in person.
This method is only implemented if requested by the
declarant.
The Director of the General Department of Customs shall
organize overseas information collection.”
73. Article 142 is amended as follows:
“Article 142. Post-clearance inspection at customs
authorities
1. Cases of inspections and power to decide inspection
a) The Director of a Sub-department of Customs is entitled
to decide inspection within 60 days from the customs clearance date. To be
specific:
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a.2) The cases in which risk analysis is required are
specified in Clause 2 Article 78 of the Law on Customs;
a.3) Do not carry out an inspection in the following cases:
a.3.1) The goods are identical or similar to goods that have
undergone post-clearance inspection and approved by the Sub-department of
Customs, unless new information is provided or violations are suspected. If
there are suspicions about the identical or similar goods, the Director of the
Sub-department of customs shall submit a report to the Director of the Customs
Department;
a.3.2) In case of taxation risk due to large quantity of
goods or diverse categories of goods, a post-clearance inspection at the
declarant’s premises is mandatory.
b) The Director of the Customs Department is entitled to
decide inspection within 05 years from the registration date of a declaration.
To be specific:
b.1) The cases in which a post-clearance inspection is
mandatory specified in Clause 1 Article 78 of the Law on Customs. If new
information is provided or violations are suspected after an inspection has
been carried out in the cases mentioned in Point a of this Clause, the Director
of the Customs Department shall decide whether to carry out an inspection at
the Customs Department or at the declarant’s premises in accordance with
Article 143 of this Circular;
b.2) The cases of inspection specified in Clause 2 Article
78 of the Law on Customs (except for the cases in which an inspection has been
carried out in Point a of this Clause).
2. The following documents shall be inspected:
The customs dossier, commercial invoices, transport
documents, sale contracts, documents certifying goods origins, payment
documents, technical documents of the exports or imports specified in Article
79 of the Law on Customs.
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a) Issuance of the decision on post-clearance inspection:
a.1) Director of the Customs Department or Sub-department of
Customs shall issue a decision on post-clearance inspection according to form
No. 01/2015-KTSTQ in Appendix VII hereof, request the declarant to provide the
customs dossier, commercial invoices, transport documents, sale contracts,
documents certifying goods origins, payment documents, technical documents of
the goods undergoing inspection and provide explanation;
a.2) The decision on post-clearance inspection shall be sent
directly or by registered mail or by fax to the declarant within 03 working
days after it is signed and at least 05 working days before the inspection
date;
b) Carry out the inspection and process the inspection
result:
b.1) The declarant does not comply with the decision on
post-clearance inspection:
If the declarant does not send documents or appoint a
representative to the customs authority within 03 working days from the inspection
date written on the decision on post-clearance inspection, the customs
authority shall impose administrative penalties and perform the following
tasks:
b.1.1) If a conclusion cannot be given, request the Director
of the Customs Department to decide;
b.1.2) If a conclusion can be given, the Director of the
Customs Department or Sub-department of Customs shall issue a notification of
inspection result and administrative decisions (if any).
After administrative penalties are imposed, the customs authority
shall update information on the e-customs system, according to which proper
inspection shall be carried out (document inspection or physical inspection of
goods) regarding the declarant’s next shipments.
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b.2.1) The customs authority shall carry out the inspection
as follows:
b.2.1.1) Compare information on the customs declaration and
value declaration with corresponding documents in the customs dossier provided
by the declarant;
b.2.1.2) Compare the customs dossier and documents about the
exports or imports with the declarant’s explanation provided during inspection
and other information collected (if any);
b.2.1.3) Inspect the declarant’s adherence to regulations of
law on customs and management of exports and imports.
If the declarant sends a representative to work with the
customs authority, the inspection shall be recorded according to form No.
08/2015-KTSTQ in Appendix VIII hereof and enclosed with other documents
provided by the declarant. The customs authority shall follow instructions in
Article 141 of this Circular where necessary.
b.2.2) The declarant shall provide the customs dossier,
commercial invoices, transport documents, sale contracts, documents certifying
goods origins, payment documents, technical documents of the goods undergoing
inspection and provide explanation in accordance with Article 79 and Article 82
of the Law on Customs; Send a representative to work with the customs
authority;
The declarant may provide additional information and
documents relevant to the inspected documents after the inspection is
completed.
b.3) After a inspection result is given, follow instructions
in Clause 3 Article 79 of the Law on Customs, Article 100 of Decree No.
08/2015/ND-CP and Point c.4 Clause 3 Article 143 of this Circular.
c) Based on documents, data, information, explanation
provided by the declarant and the inspection result, within 05 working days
from the end of the inspection according to the decision on inspection, the
person who signs the decision on inspection shall issue a notification of
inspection result (form No. 06/2015-KTSTQ in Appendix VIII enclosed herewith)
and send it to the declarant.”
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“Article 143. Post-clearance inspection at the declarant’s
premises
1. Cases of inspections and power to decide inspection
a) The cases specified in Clause 1 Article 78 of the Law on
Customs, including the cases in which the customs authority receives new
information or there are new suspicion of violations or new taxation risks
after a post-clearance inspection has been carried out at the customs
authority.
b) The cases specified in Clause 2 and Clause 3 Article 78
of the Law on Customs;
c) The customs authority shall consider carrying out a
specialized inspection in the following cases:
c.1) The time limit for post-clearance inspection has
expired;
c.2) There is new information or suspected violations or
complicated cases after a post-clearance inspection has been carried out at the
declarant’s premises.
2. The following documents and goods shall be inspected:
The customs dossier, compare the declaration with accounting
records, other documents, data related to the goods, the exports or imports in
reality if necessary and possible, within 05 years from the registration date
of the customs declaration.
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a) Issuance of the decision on post-clearance inspection:
a.1) The Director of the General Department of Customs,
Director of Post-clearance Inspection Department, Directors of Customs
Departments shall issue a decision on post-clearance inspection at the
declarant’s premises according to form No. 01/2015-KTSTQ in Appendix VIII
hereof;
a.2) In the cases specified in Clause 2 and Clause 3 Article
78 of the Law on Customs, the inspection decision shall be sent directly, by
registered mail or fax to the declarant within 03 working days from the day on
which it is signed and at least 05 working days before the inspection date.
In case of inspection because of suspected violations
prescribed in Clause 1 Article 78 of the Law on Customs, the decision shall be
given directly to the declarant or the declarant’s representative during
working hours without prior notice;
a.3) Revision, extension, cancellation of the inspection
decision:
In case the decision on post-clearance inspection is
revised, form No. 03/2015-KTSTQ in Appendix VIII enclosed herewith shall be
used;
In case the extension of post-clearance inspection duration,
form No. 04/2015-KTSTQ in Appendix VIII enclosed herewith shall be used;
In case of cancellation of the decision on post-clearance
inspection, form No. 07/2015-KTSTQ in Appendix VIII enclosed herewith shall be
used.
b) If the declarant does not send documents or appoint a
representative to work with the customs authority as requested, the customs
authority shall impose administrative penalties and perform the following
tasks:
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b.2) If a conclusion can be given, the head of the customs
authority shall issue one according to result of inspection of available
documents and data and administrative decisions (if any).
After administrative penalties are imposed, the customs
authority shall update information on the e-customs system, according to which
proper inspection shall be carried out (document inspection or physical
inspection of goods) regarding the declarant’s next shipments.
c) If the declarant complies with the inspection decision:
c.1) The declarant shall provide information, data and
documents for the customs authority in accordance with Point b Clause 3 Article
80 of the Law on Customs and Article 16a of this Circular. The declarant may
provide relevant documents and data to prove previous declaration or answer the
customs authority’s inquiries;
c.2. The inspection decision shall be prepared according to
form No. 09/2015-KTSTQ in Appendix VIII hereof;
c.3) The customs authority shall carry out the inspection as
follows:
c.3.1) Compare information on the customs declaration and
value declaration with corresponding documents in the customs dossier provided
by the declarant;
c.3.2) Compare the customs dossier, information and
documents about the exports or imports with the declarant’s explanation
provided during inspection and other documents and information collected by the
customs authority (if any);
c.3.3) Compare information and documents provided for the
customs authority with information in the accounting documents, inventory
documents, data systems and relevant documents of the declarant;
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c.3.5) Carry out a physical inspection of goods if necessary
and possible;
c.3.6) Inspect the declarant’s adherence to regulations of
law on customs and management of exports and imports;
c.3.7) Inspect eligibility for tax recession, tax refund and
tax cancellation (if any);
c.3.8) Inspect goods origins in terms of origin criteria,
adherence to regulations on issuance and transport other regulations on goods
origins;
c.3.9) Compare information and documents provided or
presented to the customs authority with management and use of imported raw
materials, supplies, machines and equipment in reality since their import,
during the manufacturing and until the products are exported or repurposed,
disposal of excess raw materials, supplies and products;
c.3.10) If declarant does not declare his/her special
relationship on the customs declaration or value declaration (if any), the
customs authority shall inspect the impact of such relationship on the selling
price in accordance with Article 7 of Circular No. 39/2015/TT-BTC.
The inspection shall be recorded according to form no.
08/2015-KTSTQ in Appendix VIII of this Circular, which is enclosed with
supporting documents provided by the declarant. The customs authority shall
follow instructions in Article 141 of this Circular where necessary;
c.4) Handling inspection result:
c.4.1) If the information, documents, explanation provided
by the declarant prove that the declaration is legitimate, the customs
authority shall accept the declaration;
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c.4.2.1) The documents provided by the declarant for the
customs authority are not legitimate;
c.4.2.2) The declarant fails to provide an acceptable
explanation for the inconsistency or irrationality of the documents in the
customs dossier, between the customs dossier submitted or presented to the
customs authority and those retained by the declarant; between the customs
dossier and accounting records; between the customs dossier and any explanation
provided by the enterprise; between the customs dossier, accounting records and
other relevant documents;
c.4.2.3) The declarant fails to provide adequate documents
and information that have to be retained by the declarant and presented at the
request of the customs;
c.4.2.4) The customs authority is able to prove that
information provided for the customs authority is false according to documents
and information obtained from the declarant, the exporter or the exporter’s
representative; information obtained from the seller, manufacturer or operator
or other entities relevant to the export or import;
c.4.2.5) The declarant fails to complete the customs
declaration and value declaration accurately and adequately according to
instructions in Appendix II hereof and Circular No. 39/2015/TT-BTC; Point a
Clause 3, Point dd.2 Clause 4 Article 25 of this Circular;
c.4.2.6) The declarant provide false information about
eligibility for tax recession, tax refund or tax cancellation;
c.4.2.7) The goods fail to satisfy origin criteria or
violate regulations on issuance and transport other regulations on goods
origins;
c.4.2.8) Information, data or documents provided or
presented by the declarant do not match the management or use of raw materials,
supplies, machines and equipment in reality.
Result of post-clearance inspection shall be handled in
accordance with Point c.4 of this Article and relevant provisions of this
Circular.
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a) The draft conclusion must be sent within 05 working days
from the end of the inspection according final inspection record. The
conclusion shall be given based the contents, scope, and result of inspection
written on the inspection record. The issuer of the decision on post-clearance
inspection shall draft and send the conclusion to the declarant (by email, by
tax, by post, or directly);
b) Within 10 days from the end of the inspection, the
declarant may provide an explanation (in writing or in person) for the person
who signs the inspection decision.
If the declarant does not provide any explanation, the
customs authority shall perform the next steps accordingly;
c) Within 15 days from the end of the inspection, the person
who signs the inspection decision shall:
c.1) Consider the declarant’s explanation and/or the result
of discussion with the declarant’ representative to clarify the issue and sign
the conclusion;
c.2) The Director of the General Department of Customs,
Post-clearance Inspection Department, or Customs Department shall sign
conclusion according to form No. 05/2015-KTSTQ in Appendix VIII hereof;
c.3) If professional opinions are necessary for making the
conclusion:
c.3.1) The customs authority may give conclusion about some
of the issues. Additional conclusion about the other issues that need
consultation with competent authorities may be given later. The additional
conclusion shall be given within 15 days after consultation with competent
authorities;
c.3.2) The conclusion shall be given within 15 days after
receiving comments from competent authorities;
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c.3.4) If no comments are given by the inquired authorities,
the customs authority shall give the conclusion within 15 days from the
deadline mentioned in c.3.3 of this Clause based on existing inspection result
and data.”
75. Replacement and revision of Appendices
a) Appendix II, Appendix V, Appendix VI of Circular No.
38/2015/TT-BTC are replaced with Appendix I, Appendix II and Appendix III of
this Circular;
b) Appendix IIa and Appendix X of Circular No.
38/2015/TT-BTC are revised by Appendix IV and Appendix V of this Circular.
Article 2. Abrogated clauses
1. Article 26; Clause 5, 6 Article 31; Clause 7 Article 32; Point c Clause
1 Article 37; Article 40; Clause 1, 2, 3, 6, 9 Article 42; Clause 1, 4, 5
Article 43; Article 49, 65, 73; Point b.5 Clause 2 Article 83; Article 88,
Article 92, Article 97, Article 98, Article 99, Article 100, Article 101,
Article 107, Article 108, Article 109, Article 110, Article 111, Article 112,
Article 113, Article 114, Article 115, Article 116, Article 117, Article 118,
Article 119, Article 120, Article 121, Article 122, Article 123, Article 124,
Article 125, Article 126, Article 127, Article 128, Article 130 of Circular No.
38/2015/TT-BTC are abrogated.
2. Article 4 of Circular No. 39/2015/TT-BTC is abrogated.
Article 3. Transition clauses
1. In the cases where the e-customs system is not operational or not able
to receive electronic information, declarants and customs authorities shall use
physical documents.
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a) Regarding processing contracts and appendices thereof
concluded before the effective date of this Circular, declarants shall submit
notifications of those under customs declarations prepared after the effective
date of this Circular according to Article 56 of Circular No. 38/2015/TT-BTC,
which is amended in Clause 36 Article 1 of this Circular;
b) Regarding raw materials and supplies imported for
manufacture of domestic exports, processing contracts and appendices thereof
that are being executed when this Circular comes into force, provisions of this
Circular shall apply to (i) annual statements prepared after the effective date
of this Circular and (ii) statements regarding amalgamation, merger, division,
change in customs place for import of raw materials and supplies after the
effective date of this Circular.
3. Provisions of Point b.3 Clause 2 Article 33 of Circular No.
38/2015/TT-BTC shall be implemented in accordance with Point b Clause 2 Article
30 of 38/2015/TT-BTC, which is amended in Clause 19 Article 1 of this Circular.
4. Provisions of Articles 103, 104, 105, 106 of Circular No.
38/2015/TT-BTC, if already prescribed in Decree No. 134/2016/ND-CP or contrary
to Decree No. 134/2016/ND-CP, shall be implemented in accordance with Decree
No. 134/2016/ND-CP.
Article 4. Organization of
implementation
1. The Director of the General Department of Customs shall instruct customs
authorities to implement this Circular in order to facilitate export and import
and improve customs management.
2. Customs authorities shall comply with provisions of this Circular in
terms of customs procedures, customs supervision and inspection, imposition of
export and import duties and tax administration of exports and imports.
Difficulties that arise during implementation should be reported to the
Ministry of Finance (the General Department of Customs) for consideration and
guidance.
Article 5. Effect
1. This Circular comes into force from June 05, 2018.
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PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
APPENDIX
I
(Issued together with the Circular
No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance)
This is to replace the Appendix II of the Circular No.
38/2015/TT-BTC as follows:
Appendix II
DATA FIELDS RELATING TO ELECTRONIC
CUSTOMS PROCEDURES AND REGIME FOR MANAGEMENT OF EXPORTS AND IMPORTS
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No.
Data fields
Description and remarks
Code system
Form No.01
Electronic import declaration
Upon the prior registration of information about imported
goods.
A
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1.1
Declaration form number
Do not need to fill in this field. The e-customs system
automatically grants the declaration number.
Note: The customs authority and relevant entities use 11
initial characters of the declaration number. The 12th character
only represents the number of supplementation times.
1.2
First declaration sheet number
Box 1: Enter only if the shipment contains more than 50
lines of products or another separate declaration is needed. Below is
the typing guidance:
(1) For the first declaration sheet, enter the
letter “F”;
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Box 2: Enter the ordinal number of the declaration sheet
out of the total number of declaration sheets.
Box 3: Enter the total number of declaration sheets.
1.3
Number of respective temporary
import – re-export declaration
Fill in this field in the following cases:
(1) In case of the re-import of the temporarily exported
shipment, enter the number of the respective re-export declaration.
(2) In case of the import of the temporarily imported
shipment for domestic consumption purposes, enter the number of the temporary
import declaration.
(3) If the temporary import declaration and the re-export
declaration are made by the same person.
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1.4
Type code
The importer consults import documentation and purposes to
choose one of the import types according to the instructions given by the
General Department of Customs.
See the chart of type codes on the website
www.customs.gov.vn
X
1.5
Product classification code
If a product falls into one of the following situations,
typing its respective code is compulsory:
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“B”: National defence and security products
“C”: Emergency assistance products
“D”: Products intended for mitigation of natural
disasters and epidemics
“E”: Humanitarian aids/ non-refundable aids
“F”: Postal and express delivery products
“G”: Movable property
“H”: Products used by means of transport upon entry
or exit
“I”: Diplomatic products
“J”: Others prescribed by the Government’s
regulations
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note: Use the code “J” only if otherwise prescribed in the
Government’s particular document. This code is not applicable to common
products.
1.6
Transportation mode code
Based on the transportation mode, one of the following
codes is selected:
“1”: Aviation transport
“2”: Sea transport (using containers)
“3”: Sea transport (bulk cargos, liquid cargos, etc.)
“4”: Land transport (using goods-carrying motor vehicles)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“6”: Inland water transport
“9”: Other
Note:
- Select the respective code of mode of transportation of
goods imported from abroad to the port of entry in case of transportation of
the imported goods kept in the consolidated container into a CFS warehouse.
Example: If goods kept in the consolidated container are transported by sea,
select the code “3”.
- The code “9” is used in the following cases:
1. Transport of the imported goods by using the mode of
transportation other than those assigned the code “1” through the code “6”.
Example: pipeline or cable transport, etc.
2. Spot import; goods imported into bonded warehouses.
- In case of air transport of the carry-on luggage, select
the code “1"; in case of sea transport thereof, select the code “3”.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Individual/organization
classification
Depending on the nature of a transaction, select one of
the following codes:
Code “1”: Person to person
Code “2”: Organization/company to person
Code “3”: Person to organization/company
Code “4”: Organization/company to organization/company
Code “5”: Other
1.8
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Specify the code of the Customs Subdepartment where
the customs declaration is registered in accordance with laws.
If it is skipped, the system will automatically specify
the code of the Customs Subdepartment granting registration of customs
declarations based on the address of the facility where the goods awaiting
customs clearance are stored. (2) See the chart of “Codes of
Customs Subdepartments – Customs Import Procedure Teams” on the website
www.customs.gov.vn.
X
1.9
Code of the declaration processing
department
(1) Provide the code of the Customs Import Procedure Team
in charge of processing of customs declarations.
(2) If it is skipped, the system will automatically specify
the code of the Customs Import Procedure Team in charge of processing of
customs declarations based on the HS code.
(3) See the chart of “Codes of Customs Subdepartments –
Customs Import Procedure Teams” on the website www.customs.gov.vn.
X
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Re-export duration
In case of use of the customs declaration of goods
imported in the form of re-import, based on regulations on the respective
duration during which temporarily imported goods may stay in Vietnam, enter
the deadline in the dd/mm/yyyy format.
1.11
(Proposed) submission date
Enter the proposed date (dd/mm/yyyy) of implementation of
the IDC service.
In case of skipping this field, the e-customs system will
automatically import the date of implementation of this service.
1.12
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the importer’s TIN.
Note:
- If the importer has registered use of VNACCS and has
already implemented the IDA service, the system will automatically export the
importer’s code.
- If the foreign consignor hires a bonded warehouse, the
importer’s code is the code of the owner of that bonded warehouse or the code
of the customs brokerage agent.
1.13
Importer’s code
Enter the importer’s name.
Note:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the importer has registered use of VNACCS or has
already entered “the importer's code”, the system will automatically export
the importer’s name.
1.14
Zip/postal code
Enter the importer’s zip/postal code (if any).
1.15
Importer’s address
(1) Enter the importer’s address. Do not need to fill in
this field if it is automatically displayed on the system.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) If the importer has registered the use of VNACCS
and has already implemented the IDA service, inputting information in this
field is not required.
1.16
Importer's telephone number
(1) Enter the importer’s telephone number (hyphens
are not accepted). In case of the automatic display on the system, data input
is not required.
(2) If the importer’s telephone number is not correctly
displayed on the system, enter the correct telephone number.
(3) If the importer has registered the use of VNACCS and
has already implemented the IDA service, inputting information in this field
is not required.
1.17
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the import-entrusting person’s TIN.
1.18
Import-entrusting person’s name
Enter the import-entrusting person’s name.
1.19
Exporter’s code
Enter the exporter’s code or the foreign consignor’s code
in case of transport of goods into a bonded warehouse (if any).
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.20
Exporter’s name
(1) Enter the exporter’s name or the foreign consignor’s
name in case of transport of goods into a bonded warehouse (if not available
on the system).
(2) If available, the system will automatically export the
exporter's name.
Note:
- Enter the exporter (the seller)’s name under a contract
for trading of imported goods (even including the case in which imported
goods are traded through the third party);
- Enter the customer’s name specified in the toll
manufacturing agreement (if goods are imported through the third party
designated by the toll manufacturing service customer, enter the designated
consignor in the box intended for entering the export entrusting person's
name);
- If the sales agreement prescribes the imported goods are
received in Vietnam (in case of the spot import), the exporter’s name is the
overseas buyer’s name; the name of the designated consignor (in Vietnam) must
be entered in the box intended for the export entrusting person's
name;
- If the customs declarant is the owner of the imported
goods sent to a bonded warehouse, enter the foreign seller’s name (the same
as the exporter’s name inscribed on the declaration of import of goods sent
to a bonded warehouse);
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.21
Exporter’s zip/postal code
Enter the exporter’s zip/postal code (if any).
1.22
Address
Box 1: Enter street name, home/ post office box number.
The customs declarant must enter the address on his/her own if the system
does not automatically export information.
Enter the accurate street name and home/post office box
number if the system gives inaccurate information.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 3: Enter the city’s name. The customs declarant must
fill in this field if the system does not automatically export information.
Enter the city’s accurate name if the information
displayed on the system is not correct.
Box 4: Enter the country’s name. The customs
declarant must fill in this field if the system does not automatically export
information.
Enter the country’s accurate name if the information
displayed on the system is not correct.
1.23
Country code
The country code contains 02 UN LOCODE letters (see the
chart of country codes at the Portal of the General Department of Customs:
www.customs.gov.vn), specifically including the followings:
(1) If the goods are transported directly from the
exporting country to Vietnam or in transit through an intermediate country
without being traded or processed for manufacturing of finished products or
exported products, or those obtain the customs clearance from the foreign
customs authority, the country of consignment will be the exporting country.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) In case the abovementioned country code is not
defined, enter the exporter’s country code.
X
1.24
Import-entrusting person’s name
Enter the export-entrusting person’s name (if any).
In case of the spot import assigned by the foreign
exporter, enter the name of the assigned consignor in Vietnam.
1.25
Customs brokerage agent’s code
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2) If the IDA service and the IDC service are implemented
by two different customs declarants, enter the code of the user of the IDC
service.
1.26
Transport document number (B/L,
AWB number, etc.)
(1) Enter the transport document number containing digits,
alphabetical letters and special characters (if any) (B/L, AWB and RWB
number).
Note:
- Enter the number of the transport document on which the
importer's name is given at the box intended for the consignee’s name.
Provide the transport document on which the consignee is
the importer.
- With respect to B/L and AWB, it is possible to enter as
many as 05 numerals but the goods defined by these transport document numbers
must be owned by one consignor, consignee, and carried by the same means of
transport and on the same route as well as must have the same date of
arrival.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2) If a transport document is used by multiple customs
declarations, the customs declarant must inform the customs authority of the
splitting of that transport document according to the information
requirements prescribed in the form No. 12 of this Appendix through the
electronic customs data system. The system automatically receives, checks and
replies to the customs declarant’s application for the splitting of the
transport document promptly after receipt of the notification of such
splitting. The customs declarant is required to use the branched transport
document number in a response to fill in this box.
(3) If the goods are imported without the transport
document, the customs declarant must send information about goods according
to the information requirements set forth in the form No.13 of this Appendix
through the electronic customs data processing system. The system will
automatically grant the cargo management number to the imported shipment to
fill in this box.
1.27
Quantity
Box 1: Enter the aggregate number of goods packs (based on
the commercial invoice, packing list and transport document, etc.)
Note:
- Do not enter the decimal parts;
- Enter “1” for the goods not measured in such units as
parcel or case, etc.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Example: CS: case, BX: box,…
(See the chart of package type codes on the website
www.customs.gov.vn)
X
1.28
Gross weight
Box 1: Enter the total weight of the shipment (based on
the packing list, commercial invoice and transport document)
Note:
- If the customs declarant selects the code “1" at
the data field “Transportation mode code”, 08 characters indicating the
integer parts and 01 character indicating the decimal part may be entered. If
the decimal part is more than 01 character, enter the exact gross weight into
the box "Note".
- As for other modes of transportation, 06 characters of
the integer part and 03 characters of the decimal part must be entered.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Do not need to fill in this box if the customs declarant
selects the code “9” at the data field “Transportation mode code”.
Box 2: Enter the measurement unit code for the UN/ECE
gross weight of the shipment
Example:
KGM: kilogram
TNE: tonne
LBR: pound
(See the chart of “units of measure codes” on the
website www.customs.gov.vn)
- If the unit of measure which is not LBR is used, specify
the code of that unit of measure.
- If the code “LBR” (pound) is used, enter KGM.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.29
Code of the proposed location for
storage of goods awaiting customs clearance
Enter the code of the location for storage of goods upon
implementation of the import declaration.
(See the chart of codes of proposed facilities of
storage of goods awaiting customs clearance, places for intermediate
transportation under tax suspension and places of destination for
transportation under tax suspension on the website www.customs.gov.vn)
Example 1: If Company A registers the import declaration
with the Hai Phong Region I Sub-department of Bordergate Customs (the
Subdepartment’s code is 03 CC), and their goods are stored at the Tan Cang
Hai Phong Warehouse Facility (according to the arrival notice), enter the
code of the Tan Cang Hai Phong Warehouse Facility (03CCS03).
Example 2: If Company B registers the import declaration
with the Bac Thang Long Customs Subdepartment (its code is 01NV) and their
goods are kept at the Tan Thanh Lang Son Storage Yard of Imported Goods
(according to the arrival notice), enter the code of Tan Thanh Storage Yard
of Imported Goods (15E4G02).
X
1.30
Codes and numbers
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.31
Means of transport
Box 1: Enter the call sign in case of sea/river transport.
If basic vessel information has not been input in the system, enter “9999”.
Box 2: Enter the name of means of transport (according to
the transport document: B/L, AWB,...)
(1) Enter the vessel’s name in case of sea/river
transport.
(2) In case information input is skipped, the system will
automatically export the vessel’s name registered on the system based on its
call sign given in the box 1.
(3) In case of air transport, enter the airline’s
code (02 characters), flight number (04 characters), slash (01 character),
dd/mmm (dd: 02 characters, mmm: 03 abbreviated characters of English month
names).
Example: AB0001/01JAN
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(5) In case of rail transport, enter the train
registration number.
(6) Do not need to fill in this field if the customs
declarant selects the code “9” at the field “Transportation mode code” and
the system automatically export the name of the means of transport.
1.32
Arrival date
Enter the proposed date of arrival of goods at the
bordergate according to the transport document or the arrival notice sent by
the shipper to the consignee.
1.33
Unloading location
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Enter the unloading port code (air or sea transport)
according to the transport document (B/L, AWB,...);
(2) Enter the stop station (rail transport);
(3) Enter the bordergate code (land or river transport);
(4) Data entry is compulsory if the customs declarant
selects the code “9” at the data field “Transportation mode code”.
(Refer to the chart of domestic ICD codes, land
bordergates – railway terminals and domestic airports on the website
www.customs.gov.vn)
Box 2: Enter the unloading location: The system exports
the name of the unloading location based on the location code. If the code of
the unloading location is not available, enter the unloading location’s name.
Note:
- In case of the spot import, enter the name of the importing
company's warehouse.
- Do not need to fill in this data field if the goods are
imported from non-tariff zones, except bonded warehouses.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.34
Loading location
Box 1: Enter the UN LOCODE loading location code.
(See the chart of codes of overseas locations and overseas airports on the
website www.customs.gov.vn).
Note:
- In case the location is not present in the
abovementioned code chart, enter the country code (02 characters) + ZZZ.
- In case of the spot import, enter “VNZZZ”. If the goods
in non-tariff zones are sent to bonded warehouses; the goods are imported
from bonded warehouses into domestic areas, enter “ZZZZZ”.
Box 2: Enter the location where the goods are loaded onto
the means of transport:
Note:
- Do not need to fill in this field if the system gives
automatic support.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-In case of the spot import or import of the goods from a
domestic area into a bonded warehouse, enter the name of the exporting
company’s warehouse.
- If the goods are imported from a non-tariff zone into a
bonded warehouse, enter the name of the non-tariff zone.
- In case the goods are imported from a bonded warehouse
into a domestic area, enter the name of the bonded warehouse.
X
1.35
Quantity of containers
Enter the number of containers:
(1) The system automatically exports the number of
containers after registration.
(2) In case of the air transport or other mode of
transportation without using containers, and the imported goods are packed in
the consolidated container from a CFS warehouse, data input in this field is
not required.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note: The list of containers is prepared in the
excel file format approved by the customs authority.
1.36
Code of shipment content
inspection result
If the customs declarant checks the imported goods before
submission of the customs declaration, enter one of the following codes:
“A”: NOT Abnormal
“B”: Abnormal
“C”: Consultation with the customs authority is
needed
Note: Enter the code “C” if the customs declarant
demands that the customs authority carry out the physical inspection of the
shipment.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.37
Codes of other legislative
documents
Enter the code of the legislative document on management
of imports specified on the customs declaration, such as the import permit,
sanitary and phytosanitary test, food safety and quality inspection results,
etc.
(See codes of legislative documents in the chart of codes
of other regulatory documents and license classification on the website
www.customs.gov.vn)
Note:
- As for the goods subject to the administration by the
specialized regulatory body, data input in this box is required.
- May enter 05 codes (at 05 boxes) at maximum and these
codes must be different.
X
1.38
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Fill in this data field if the goods have to obtain the
import permit and the specialized inspection result prior to customs
clearance; the imported goods are in the reconciliation list, the list of
off-system duty-free investments, the list of synchronized equipment, the
list of goods imported in the form of full set and disassembled for multiple
imports and shipments, the list of supplies and equipment imported for
assembly, repair and maintenance of railway locomotives and cars, the list of
supplies and equipment imported for the priority machinery manufacturing
industry, the written document on prior valuation, the written document on
code predetermination and the written document on origin determination, and
the number of receipt of the processing contract/appendix to a
contract.
Box 1: Enter the classification code of the import permit.
(See codes of import permits in the chart of other
regulatory documents and license classification on the website
www.customs.gov.vn)
Box 2: Enter the number of the import permit or the number
of the written notification of the specialized inspection result or the
number of the reconciliation list or the number of the written document on
predetermination of code/value/origin (if any) or the number of receipt of
the processing contract or the appendix thereto, which is exported by the
system when the customs declarant informs the processing contract or the
appendix thereto.
(Enter 05 types of import permits at maximum).
X
1.39
Classification of invoice types
Enter one of the classification codes of invoicing forms
as follows:
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“B”: Evidencing documents equivalent to commercial
invoices if the buyer is obliged to pay the seller or the inventory of
commercial invoices by using the form No. 02/BKHĐ/GSQL in the Appendix V
hereto, or in case of none of commercial invoices.
“D”: electronic invoices (if registration of the
electronic invoice on VNACCS has been completed)
Note: In case of preparation of the inventory of
invoices according to the form No. 02/BKHĐ/GSQL in the Appendix V, select the
code “B”.
1.40
Electronic invoice receipt number
(1) If the invoice form is classified by the code “D”, the
electronic invoice receipt number will be required.
(2) If the invoice form is classified by the code other
than the code "D", this data field cannot be filled in.
...
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...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Invoice number
Enter the number of the commercial invoice or the number
of the evidencing documents equivalent to a commercial invoice if the buyer
is obliged to pay the seller or the inventory of commercial invoices by using
the form No. 02/BKHĐ/GSQL in the Appendix V hereto.
In case the commercial invoice is not available, the
customs declarant will not be required to fill in this box.
If the goods imported from a bonded warehouse into
domestic areas multiple times, enter the number of the commercial invoice
issued by the foreign seller upon import of these goods into domestic areas.
1.42
Invoicing date
Enter the date of issuance of the commercial invoice or
the date of formulation of the evidencing document equivalent to a commercial
invoice if the buyer is obliged to pay the seller or the statement of
commercial invoices by using the form No. 02/BKHĐ/GSQL in the Appendix V
hereto. (dd/mm/yyyy).
Note: If the commercial invoice is not available,
enter the date of implementation of IDA service.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.43
Payment method
Enter one of the following payment method codes:
“BIENMAU”: Border trade
“DA”: Documents against Acceptance Collection
“CAD”: Cash against Documents
“CANTRU”: Clearing and redemption
“CASH”: Cash
“CHEQUE”: Cheque
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“GV”: Capital contribution
“H-D-H”: Swapping and Bartering
“H-T-N”: Goods for debt repayment
“HPH”: Bill of exchange
“KHONGTT”: No payment
“LC”: Letter of credit
“LDDT”: Investing joint venture
“OA”: Open account
“TTR”: Telegraphic Transfer Reimbursement.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In case of payment made in other or combined forms,
enter the code “KC” and fill in the actual payment method onto the box
“Details of value declaration”;
- If the customs declarant is the owner of the goods sent
to a bonded warehouse, enter "No payment" in the data field of
payment method.
1.44
Total invoice value
Box 1: Enter the classification code of invoice/ other
equivalent:
“A”: Invoice price of paid goods
“B”: Invoice price of unpaid goods (FOC/promotional
products)
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“D”: Other cases (including the case in which none
of commercial invoices is issued)
Box 2: Enter one of the following Incoterms terms and
conditions of delivery:
(1) CIF
(2) CIP
(3) FOB
(4) FCA
(5) FAS
(6) EXW
(7) C&F (CNF)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(9) CPT
(10) DDP
(11) DAP
(12) DAT
(13) C&I
(14) DAF
(15) DDU
(16) DES
(17) DEQ
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 3: Enter the code of the currency unit specified on
the invoice according to the UN/LOCODE standards.
(See the chart of currency unit codes on the website
www.customs.gov.vn)
Box 4: Total invoice value:
(1) Enter total invoice value.
(2) If the shipment has multiple invoices with the
same transport document, the shipment documentation contains the consolidated
invoice combining these invoices or other evidencing document replacing the
invoice is prepared under instructions, enter total value specified on the
consolidated invoice, and before registration of the customs declaration,
provide the list of invoices or equivalent evidencing documents by carrying
out the HYS service.
(3) If the terms of delivery, such as CFR, DDU, DDP,
DAP, DAF, etc., are applied, but total amount on the invoice is divided into
separate amounts, including total amounts varying depending on EXW or FOB
terms, transportation or packing costs, etc.; each item has the invoice value
under EXW or FOB terms (exclusive of transportation or packing costs, etc.),
and in case of the distribution of transportation or packing costs, etc. in
the value ratio, the data fields will be completed as follows:
- At the box “Terms of delivery”, specify EXW or FOB
relevant to total invoice value (adjustments have not yet been added or
subtracted).
- At the box “Total invoice value", enter total value
specific to EXW or FOB terms.
- Enter transportation costs into the box “Transportation
cost”;
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Enter the terms of delivery into the box “Value
declaration details”;
- At the box “Total value distribution factor”, enter
total invoice value under respective EXW or FOB terms (adjustments have not
yet been added or subtracted).
- At the box “Invoice value” of each item, enter the value
of each item specified on the invoice (adjustments have not yet been added or
subtracted).
(4) With respect to import of goods between an enterprise
at a non-tariff zone/ bonded warehouse and a domestic enterprise: If the
terms of delivery belong to the E or F group,
- Enter CIF into the box "Terms of delivery”;
- Enter information according to instructions given in (1)
into the box “Total invoice value”.
(5) In case of the invoice containing both paid goods and
FOC/ promotional products, Enter total invoice value and input information
into the Detail field as follows:
- As for paid goods, enter information as normally
according to instructions (the system gives support in the automatic
distribution of dutiable values);
- As for FOC/ promotional products, enter total invoice
value and, at the box “Value declaration details”, specify the ordinal number
of product line in the Detail field as FOC/ promotional products.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Box “dutiable value”: Enter the dutiable value of goods.
(6) If the entire shipment contains FOC/ promotional
products or goods without the commercial invoice:
- At the box “total invoice value”, enter total
transportation or insurance cost (if any) of the shipment;
- Box “Invoice value”, box “invoice unit price” may be
kept blank;
- At the box “dutiable value”, enter the dutiable value of
goods.
Note: In (5) and (6), the box “Tariff schedule codes of
imported goods”, select the appropriate schedule. In case of goods not
subject to duty, select B30 and enter 0% at the box “Duty rate” and
respective duty exclusion/deduction/exemption codes.
(7) Enter as many as 04 numerals in the fractional
parts if the currency unit code is not [VND]. If the currency unit code is
[VND], entering the fractional parts in a decimal number will not be
permitted.
Note:
- If total invoice value exceeds the system’s limit, a
paper customs declaration will be needed.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
X
1.45
Value declaration classification
code
Enter one of the following codes:
“1”: Determining the dutiable value according to the
method for determination of the transaction value of identical goods
“2”: Determining the dutiable value according to the
method for determination of the transaction value of similar goods
“3”: Determining the dutiable value according to the
method for determination of the deductive value
“4”: Determining the dutiable value according to the
method for determination of the computed value
“6”: Applying the transaction value method
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“8”: Applying the transaction value method, but manually
distributing adjustments to the dutiable value and typing distributed amounts
at the box indicating the dutiable values of specific product lines.
“9”: Determining the customs value according to the
inference method.
“T”: Determining the customs value in certain
special cases
Note:
- If various valuation methods are applied to a shipment,
enter the representative code indicating the commonly used method.
- Codes “0”, “5” and “Z” are those relating to the
consolidated value declaration which are not applied until detailed
instructions are given.
- Enter the code “6” or “7” only if the shipment qualifies
for application of the transaction value method.
- Use the code “T” for cases prescribed in Article 17 of
the Circular No. 39/2015/TT-BTC and goods imported for processing of products
under contracts with foreign tradespersons.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Number of receipt of the
consolidated value declaration
Box 1: Do not fill in this box until new instructions are
given
Box 2: Do not fill in this box until new instructions are
given
Box 3: Do not fill in this box until new instructions are
given
1.47
Transportation cost
Box 1: Enter one of the following transportation cost
codes:
“A”: This code is used if the transport document
specifies total fee for transportation of all goods.
...
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...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The shipment invoice contains the paid goods and FOC/
promotional products;
- The costs of transportation of the paid goods and FOC/
promotional products specified in the transport document are separated.
Upon use of this code, at the box (box 3) indicating the
cost of transportation of the paid goods, the system will automatically fill
in information. With respect to FOC/ promotional products, the customs
declarant must, of their own accord, total transportation fees for
calculation of the dutiable value and enter the total number into the box
indicating the dutiable values of FOC/ promotional products.
“C”: This code is used if the customs declaration
shows that only a part of the goods contained in the shipment specified in
the transport document is imported.
“D”: Distributing transportation costs according to
the weight and capacity rate. When entering this code, the customs declarant
must submit the valuation declaration in order to distribute dutiable value
adjustments/ calculate the dutiable value of each item, enter the result of
calculation of the dutiable value specified on the valuation declaration into
the respective box on the import declaration in the VNACCS system.
“E”: This code is used if the value of invoice of
the goods includes transportation costs (example: CIF, C&F, CIP), but the
actual transportation cost exceeds the invoiced one (other transportation
costs may additionally arise from transporting goods to ports of entry owing
to an increase in the transportation cost due to increases in fuel prices,
currency fluctuations or port congestion, etc.).
“F”: This code is used if a transportation cost
exceeds the prescribed one and only a part of goods contained in a shipment
is imported.
Box 2: Enter the code of the currency unit of the
transportation cost.
Box 3: Enter the amount of the transportation cost:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2) If the currency unit code is “VND”, entering numerals
in the fractional parts will not be accepted.
(3) If the code of the terms of the invoice price is
“C&F” or “CIF”, and the actual transportation cost is greater than the
transportation cost specified in the transportation cost invoice, enter the
transportation cost difference into this box (equivalent to the code “E” at
the box 2).
Note:
- In case the commercial invoice is not available and the
customs declarant does not fill in the box “Invoice number”, this data field
will be skipped.
1.48
Insurance cost
Box 1: Enter one of the following insurance cost codes:
Enter one of the following insurance cost codes:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“D”: No insurance
If the data field indicating the terms of the invoice
price has been filled in by CIF, CIP, C&I, DDU, DDP, DAP, DAF or DAT
price, the data input herein will not be allowed.
Note: The code “B” is the general insurance which is
not applied until new instructions are given.
Box 2: Enter the code of the currency unit of the
insurance cost in case of the separate insurance (code “A”).
Box 3: Enter the amount of the insurance cost in case of
the insurance code “A”.
(1) If the currency unit code is not “VND”, entering as
many as 4 numerals in the fractional parts may be accepted.
(2) If the currency unit code is “VND”, entering numerals
in the fractional parts will not be accepted.
Box 4: Do not fill in this box until new instructions are
given
Note:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.49
Adjustment code and name
Box 1: Enter respective codes of the following
adjustments:
“A”: Sales commission and brokerage fee (AD).
“B”: Cost of packaging deemed as an integral part of
an exported good (AD).
“C”: Packing cost (AD).
“D”: Assistance amount (AD).
“E”: Copyright cost, licensing cost (AD).
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“Q”: The buyer’s amounts payable which are not
included in the invoice price, including: advance or prepaid amount, deposit
amount (AD).
“K”: The buyer’s payment to the third party upon the
seller’s request (AD).
“M”: Amounts paid by the debt settlement (AD).
“U”: Costs incurred by activities arising after
import of goods, including construction, architecture, installation,
maintenance or technical assistance, consultancy, supervisory and other
equivalent costs (SB).
“V”: Transportation costs arising after
transportation of goods to the first port of entry (SB).
“H”: Insurance costs arising after transportation of
goods to the first port of entry (SB).
“T”: Taxes, fees or charges which have already been
paid in Vietnam and included in the purchase price of the imported goods
(SB).
“G”: Discounts (SB).
S: Costs relating to marketing of imported goods which are
incurred by the buyer
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“N": Others
Note:
- Do not enter the code “G” in this box in case of the
quantity discount. At the box “Value declaration details”, clearly enter the
goods eligible for the quantity discount and the discounted value or the
discount rate. Upon completion of import of the entire shipment,
the discount may be considered in accordance with the Circular No. 205.
Box 2: Enter the respective code of value adjustment in
the following cases:
“AD”: Addition of the adjustment amount.
“SB”: Subtraction of the adjustment amount.
“IP”: The dutiable value which is the invoice price.
“DP”: Entering total dutiable price which is
manually calculated.
Box 3: Enter the code of the currency unit of the
adjustment amount.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Enter as many as 04 numerals in the fractional parts
if the code of the currency unit is not “VND”.
(2) If the code of the currency unit is “VND”, entering
the fractional parts will not be allowed.
Box 5: Enter total factor of distribution of adjustment
values.
(1) If the adjustment amount is distributed to the good
specified in at least 2 customs declarations, enter total invoice price of
products with adjustments distributed in all of customs declarations.
(2) If adjustments are distributed to the goods of only
one customs declaration, this box may be skipped.
(3) Enter as many as 04 numerals in the fractional parts.
(4) Value of the column “Total factor of
distribution of adjustment amounts” ≤ the value of the column “Total factor
of distribution of dutiable values”.
Note:
- In case the commercial invoice is not available and the
customs declarant does not fill in the box “Invoice number”, this data field
will be skipped.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.50
Value declaration details
1) Enter the transport document in the DDMMYYYY#&
format.
(2) Enter details of the value declaration.
Example: If the sales commission is equal to 5% of the
invoice value, calculate the commission amount, enter the corresponding
adjustment amount and write “the commission equal to 5% of the invoice value”
into this box.
(3) Enter notes and remarks relating to the value
declaration.
(4) Enter information according to instructions given at
the box "Total invoice value" and other relevant boxes.
(5) If the customs declarant has not obtained adequate
information and documents on customs valuation, he/she may request the
customs authority to determine value as a basis for release of goods.
(6) If imported or exported goods have not been officially
priced on the date of registration of the customs declaration, the customs
declarant will accept the temporarily calculated price.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(8) Enter the number of the sales contract (if any).
(9) In case of requesting the single customs consultation
and using the result of the multiple customs consultation, the customs
declarant enters contents of the "request for the single customs
consultation or use of the result of the multiple customs consultation"
and clarifies such information as the ordinal number of goods, number/date of
the customs consultation report, code of the customs department/subdepartment
that carries out the customs consultation).
1.51
Total factor of distribution of
the dutiable value
(1) Enter total invoice value before making adjustments.
(2) Enter as many as 04 numerals in the fractional parts.
(3) In case of one invoice – multiple customs
declarations, filling out this box is mandatory.
(4) In case this field is not filled in, the system will
automatically calculate the value input in this box by summing up all invoice
prices of products specified in the customs declaration.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In case the commercial invoice is not available and the
customs declarant does not fill in the box “Invoice number”, this data field
will be skipped.
1.52
Taxpayer
Enter one of the following codes:
“1”: Taxpayer who is an importer
“2”: Taxpayer who is a customs agent
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Codes of reasons for BP request
- In case of requesting the release of goods under a
guarantee, the customs declarant must enter one of the following codes:
“A”: Awaiting determination of HS codes
“B”: Awaiting determination of dutiable value
“C”: In other cases
- In case of requesting the release of goods for tax payment
reasons, the customs declarant enter the request for release of goods into
the box “Value declaration details”
1.54
Code of the bank mandated to pay
duties on behalf of taxpayer
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) The user of the limit must be the importer or the
limit is granted to a customs agent itself.
(2) The date of implementation of this service must fall
within the validity period of the registered limit.
1.55
Year of issuance of the limit
Enter the year of issuance of the written document
evidencing the limit. Filling in this field is compulsory if the customs
declarant has input information in the field “Code of the bank mandated to
pay duties on behalf of taxpayer”.
1.56
Symbol of the document evidencing
the limit
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.57
Number of the document evidencing
the limit
Enter the symbol of the document evidencing the limit
inscribed on the certificate of limit issued by the bank (10 characters at
maximum).
Filling in this field is compulsory if the customs
declarant has input information in the field “Code of the bank mandated to
pay duties on behalf of taxpayer”.
1.58
Code for determination of the duty
payment duration
Enter one of the following codes:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“B”: This code is used if the duty payment duration
is applied under a joint and several guarantee.
“C”: This code is used if the duty payment duration
is applied under no guarantee.
“D”: This code is used in case of prompt duty
payment.
Note: Enter the code “D” in case of the
supplementary declaration submitted to apply for customs clearance after
implementation of the temporary release procedures.
1.59
Code of the guarantor bank
Enter the bank code issued by the State Bank (see the
chart of “Bank codes” on the website www.customs.gov.vn). If the symbol and
number of the document evidencing the limit have been registered, the system
will check the following information:
(1) The user of the document evidencing the guarantee must
be the importer or that document is granted to a customs agent itself.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) In case of use of the several guarantee, it must be
used at the Customs Subdepartment where the document has been registered.
(4) Except in the case (1), the code of the person
authorized to use the document evidencing the guarantee which has been
registered in the database has to be identical to the code of the person
signing in for use of this service.
(5) In case of registration of the document evidencing the
several guarantee before completed preparation of the customs declaration
based on the number of the transport document and/or the invoice number, the
transport document number and/or the invoice number must exist in the several
guarantee database.
(6) The type code which has been registered in the
database of documents evidencing the several guarantee must be identical to the
declared type code.
(7) If the proposed date of declaration has been
registered in the database of documents evidencing the several guarantee, it
must be identical to the proposed date of registration of the declaration.
(8) In case of registration of the document evidencing the
several guarantee completed after the system grants the declaration number,
the declaration number available in the guarantee database must be identical
to the declaration number granted by the system.
X
1.60
Guarantee issuance year
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Filling in this field is compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
1.61
Symbol of the document evidencing
the guarantee
Enter the symbol of the document evidencing the guarantee
which is issued by the bank on the certificate of guarantee (10 characters at
maximum).
Filling in this field is compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
1.62
Number of the document evidencing
the guarantee
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Filling in this field is compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
1.63
Number of attachment to the
electronic declaration
Box 1: Enter the code for classification of the attachment
to the electronic declaration in case of use of the HYS function.
(See the chart of codes of attachments to electronic
declarations on the website www.customs.gov.vn)
Box 2: Enter the attachment to the electronic declaration
granted by the system at the HYS function.
X
1.64
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the warehousing date; If there are many days on
which goods are allowed for entry into storage facilities, enter the first
date.
If the customs declarant uses the type code A41, enter the
date of implementation of the IDC function.
1.65
Date of commencement of
transportation
Enter the date of commencement of transportation of goods
under customs supervision in the dd/mm/yyyy format.
Fill in this box only in case the declaration of the
combined transport is required.
1.66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 1: Enter the location of intermediate transportation
with respect to transport under tax suspension.
(See the chart of codes of proposed facilities of storage
of goods awaiting customs clearance, places for intermediate transportation
under tax suspension and places of destination for transportation under tax
suspension on the website www.customs.gov.vn)
Box 2: Enter the date of arrival at the location of
intermediate transportation.
Box 3: Enter the date of exit from the location of
intermediate transportation.
X
1.67
Place of destination for
transportation under tax suspension (consolidated declaration)
Box 1: Enter the place of destination for transportation
under tax suspension (applicable in case of the declaration of combined
transport).
(See the chart of codes of proposed facilities of storage
of goods awaiting customs clearance, places for intermediate transportation
under tax suspension and places of destination for transportation under tax
suspension on the website www.customs.gov.vn)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
X
1.68
Notes
(1) In case the goods imported to serve the purposes
of manufacturing of exports, processing and the goods eligible for investment
incentives are brought into domestic markets for consumption, enter the
number of the import declaration formatted in the following syntax:
#&number of the import declaration (11 initial
characters).
Ex: #&10000567897
(2) If a shipment obtains a C/O to be eligible for special
tax incentives, enter the number of C/O and issue date.
(3) If the declaration of combined transport is not
supported in the type code field, provide the following information: time,
route, port of exit and port of arrival, code of place of destination for
transportation under tax suspension.
(4) Enter the number and date of the VAT invoice or
the sales invoice in case of trades between domestic enterprises and export
processing enterprises or enterprises operating within the boundaries of
non-tariff zones.
(5) In case of converting purposes of imported goods or
bringing them into domestic consumption markets, the customs declarant will
declare the number of the previous customs declaration in this box.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In case of exceeding the permitted limit (100
characters), the subsequent information will be input in the box “Numbers and
symbols”, "Detailed value declaration" and "Description".
- In case of excess of the character limit specified at
the aforesaid boxes, use the HYS function to attach further information that
needs to be declared.
- In case there are a lot of information that need to be
noted, each information must be separated by “;”
1.69
Enterprise’s internal managerial
number
- In case of the spot import, enter #&NKTC#&number
of the respective spot import declaration (11 initial characters);
Example: #&NKTC#&30001234567
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- As for other imported goods:
+ If they are temporarily imported from individuals
entitled to the tax exemption policy adopted by the State of Vietnam, type
#&1;
+ In case of the import of goods which are occupational
equipment and appliances used within a definite period of time by an entity,
organization or entering persons, type #&2;
+ In case of the temporary import of other equipment
containing goods in the form of rotation (shelves, racks, tanks, bottles,
etc.), type #&3;
+ In case the goods are gifts or presents sent by
organizations and individuals in Vietnam to overseas organizations or
individuals, type #&4;
+ In case the goods are imported by diplomatic missions,
international organizations in Vietnam and employees thereof, type #&5;
+ In case of the goods used for humanitarian aid or
non-refundable air purposes, type #&6;
+ In case of the goods which are unpaid sample products,
type #&7;
+ In case of the goods which are movable property of
organizations or individuals, type #&8;
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.70
Customs order classification
(Section to be completed by the customs officer)
Enter the classification code of the notice issued by the
customs officer:
“A”: Giving revision instructions
“B”: Changing the import declaration
1.71
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Section to be completed by the customs officer)
Enter the date of the customs officer’s issuing the
notification to the customs declarant in the dd/mm/yyyy format.
1.72
Name
(Section to be completed by the customs officer)
Enter main contents of the notification.
1.73
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Section to be completed by the customs officer)
Enter the contents of the notification issued by the
customs officer:
B
Detailed information about goods
1.74
Goods code
(1) Enter full details of codes of goods according to the
list of exports and imports of Vietnam, preferential tariff schedule and
preferential and special import tariff issued by the Ministry of Finance.
(2) With respect to the good classified into Chapter 98 of
the preferential import tariff, enter the HS code of the good in 97 respective
chapters in the list of exports and imports of Vietnam and enter the code of
the good in the chapter 98 into the box “Description”
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.75
Particular management code
Enter the ordinal number of the goods in the list of
synchronous machinery and equipment in the chapter 84, 85 or 90 or the
ordinal number of other goods in the reconciliation list which has already
been registered with the customs authority.
1.76
Duty rate
The system automatically enters the import duty rate
corresponding to the code of the good and the available tariff schedule code.
If the system ends a message of one of the following
errors: E1004, E1006, E1008 or E1009, the customs declarant has to manually
enter the export duty rate into this box.
Enter “0” in case of entering the code B30 in the field
“Import tariff schedule”
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.77
Absolute duty rate
Box 1: Enter the absolute duty rate:
The system automatically export the absolute duty rate
relevant to the code of application the given absolute duty rate. In
case the system fails to do so, the customs declarant may manually enter the
absolute duty rate into this box. In case of the manual entry of the absolute
duty rate, do not need to fill in the box "code of application of the
absolute duty rate” mentioned below.
Box 2: Enter the measurement unit of the absolute duty
rate:
(1) In case entry of the absolute duty rate has already
been completed, the respective measurement unit of the absolute duty rate
referred to in regulations laid down in current documents must be input.
(2) Enter the code of the absolute duty rate (See
the chart of units of measurement of absolute duty rates on the website
www.customs.gov.vn)
Box 3: Enter the code of the currency unit for calculation
of the absolute duty date. (see the chart of currency unit codes on the
website www.customs.gov.vn)
X
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Goods description
(1) Clarify names, brands and properties, technical
parameters, ingredients, model, symbols or numbers, qualities and functions
of the goods as specified in commercial agreements and other documents
relating to the shipment containing these goods.
In case the goods are plant varieties, names of plant
varieties must be clarified.
Note:
- Name of the goods is written in Vietnamese or English.
- In case of the imported goods which are raw materials,
supplies for processing and manufacturing of products for export purposes,
enter the code of raw materials, supplies, components#&name of goods,
qualities and specifications. In case of the goods which are products
processed by foreign processing partners, enter HS code#&name of goods,
specifications and qualities.
- In case of the consolidated declaration of HS code as
prescribed in clause 2 of Article 18 hereof, give a general description of
goods (specifying basic and general characteristics of goods. Ex: motor
vehicle components and fabrics, etc.).
- In case of the imported good which is machinery or
equipment classified by its main parts, a machine designed for performing
main functions or falling to be classified in the heading appropriate to its
defined functions or the unassembled or disassembled good classified by the
completely built-up standard, in addition to the declaration prescribed in
point (1), clarify the name of components of each machinery/equipment, etc.
in the list of machinery or equipment which is a combination, line or name of
each part or component of the unassembled or disassemble goods, corresponding
to the HS codes of main machines or completely built-up goods. In
case it is impossible to separate value of each machine/part/article/component/spare
part, enclose the list of names and quantity of
machines/parts/articles/components/spare parts by implementing the HYS
function.
(2) If the goods satisfy requirements for application of
preferential import tax rates in chapter 98, in addition to lines of
description of the goods, the customs declarant must enter the HS code of the
goods in chapter 98 of the preferential import tariff into this box.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.79
Code of the country of origin
Enter the code of the country or territory where the goods
are made (manufactured) according to the UN/LOCODE code list (based on origin
certification documents or other materials relating to the shipment).
X
1.80
Import tariff schedule code
Enter the tariff schedule code corresponding to the type
of import duty rate, specifically including one of the following codes:
“B01”: Preferential import tariff (MFN duty rates)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“B03”: Ordinary customs tariff schedule (equal to 150% of
the MFN duty rate)
“B04”: Specially preferential import tariff of Vietnam for
implementation of the ASEAN Trade In Goods Agreement (ATIGA)
“B05”: Specially preferential import tariff of Vietnam for
implementation of ASEAN–China Free Trade Area (ACFTA)
“B06”: Specially preferential import tariff of Vietnam for
implementation of ASEAN–South Korea Free Trade Area
“B07”: Specially preferential import tariff of Vietnam for
implementation of ASEAN – Australia – New Zealand Free Trade Agreement
“B08”: Specially preferential import tariff of Vietnam for
implementation of the ASEAN – India Free Trade Agreement
“B09”: Specially preferential import tariff of Vietnam for
implementation of the ASEAN – Japan Comprehensive Economic Partnership
Agreement
“B10”: Specially preferential import tariff of Vietnam for
implementation of the Vietnam – Japan Economic Partnership Agreement
“B11”: Customs tariff schedule for goods eligible for
application of Vietnam – Laos preferential customs duty rates.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“B13”: Specially preferential import tariff of Vietnam for
implementation of the Vietnam - Chile Free Trade Agreement
“B14”: Out-of-quota tariff schedule
“B15”: Absolute customs tariff schedule
“B16”: Joint customs tariff schedule
“B17”: Chapter 98 (2) preferential import tariff
“B30”: Goods not subject to customs duty
Note:
- In case the goods satisfy requirements for application
of preferential import tax rates in chapter 98, make comparison with “Tariff
schedule, chapter 98 – B02 and B17” on the website (www.customs.gov.vn) to
enter the customs tariff schedule B02 or B17 corresponding to the HS code in
the chapter 98.
- With respect to the goods eligible for duty exemption,
declaring the import tariff schedule code as B30 is not allowed but the
tariff schedule code corresponding to the classification type of import duty
rate is accepted.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.81
Out-of-quota code
If the importing enterprise applies the out-of-quota duty
rate, enter “X” into this box.
1.82
Code of application of absolute
duty rate
In case the goods are subject to the absolute duty rate or
the mixed duty rate, enter the code of application of the absolute duty rate
corresponding to each line of product (see the chart of codes of application
of the absolute duty rate on the website: www.customs.gov.vn)
X
1.83
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 1: Enter the quantity of each imported items in the
units of measurement specified in the list of exports and imports of Vietnam
or based on the actual transaction.
Note:
(1) In case the goods are subject to the absolute duty
rate, enter to quantity calculated in the unit of measurement of the absolute
duty in accordance with regulations in force.
(2) Enter as many as 02 numerals in the fractional parts.
(3) If the actual quantity has more than 02 characters in
the fractional parts, the customs declarant must round these numbers into 02
characters and enter the rounded numbers into this box, and specify the
actual quantity and invoice unit prices into the box “Description” according
to the following principles: “description#& quantity” (do not enter the
unit price into the box “Invoice unit price”).
Box 2: Enter the unit of measurement specified in the list
of exports and imports of Vietnam or based on the actual transaction.
(See the chart of “units of measure codes” on the website
www.customs.gov.vn)
Note: If the goods are subject to the absolute duty
rate, enter the unit of measurement of the absolute duty according to
regulations in force (see the unit of measurement specified in the chart of
codes of application of absolute duty rates on the website
www.customs.gov.vn).
X
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Quantity (2)
Box 1: Enter the quantity of each imported items in the
units of measurement specified in the list of exports and imports of Vietnam.
Enter as many as 02 numerals in the fractional parts.
Box 2: Enter the unit of measurement specified in the list
of exports and imports of Vietnam. (See the chart of units of measurement on
the website www.customs.gov.vn)
X
1.85
Invoice value
1. Enter the invoice value of each item.
- In case of import of the goods manufactured by hiring
overseas processing services, enter the value of goods arriving in the first port
of entry (under CIF terms of delivery or equivalent).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- With respect to the goods under finance lease contracts,
enter total value of goods, except services associated with finance lease
contracts.
2. Note:
- Enter as many as 04 numerals in the fractional parts.
- If the invoice value of a product exceeds 12 characters
in the integer part, it is permissible to separate a product into various
items provided that the principle under which total quantity of products is
equal to total quantity in the customs declaration is observed. In case of
failure to observe this principle, the paper customs declaration will be used
instead.
- In the absence of invoice, this data field may be
skipped.
1.86
Invoice unit price
Box 1: Enter the invoice unit price.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 3: Enter the code of the unit of measurement of the
quantity used for calculation of the invoice unit price.
Note:
- Invoice unit price x quantity = invoice value ± 1;
- If the invoice price exceeds 9 characters, do not enter
it into this data field but into the box "Description".
- In the absence of invoice, this data field may be
skipped.
- In case of import of the goods manufactured by hiring
foreign processing services, enter all component unit prices of a product
under CIF or equivalent terms of delivery.
In case of failure to determine the unit price under CIF
or equivalent terms of delivery, enter all of component values of products,
including total value of raw materials constituting products, processing
prices (costs) of products and other costs (if any) of a product item.
- With respect to the goods under finance lease contracts,
enter total value of goods, except services associated with finance lease
contracts.
X
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Dutiable value
(1) If the system calculates and distributes customs
values, do not need to fill in these boxes (the system will automatically
calculate value in case of entering the respective codes "6” and “7”
into the box “Value declaration codes”
(2) In case of the manual distribution and calculation of
customs values, the data entry will be as follows:
Box 1: Enter the code of the currency unit of the customs
value.
Box 2: Enter the customs value of the product:
- If the currency unit is not “VND”, entering as many as
04 numerals in the fractional parts may be accepted.
- If the currency unit is “VND”, entering numerals in the
fractional parts is not accepted.
(3) Cases in which data entry is compulsory:
- At the box “Value declaration codes”, enter one of the
following codes: “1”, “2”, “3”, “4”, “8”, “9”, “T”;
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(4) The system will prioritize value entered manually.
(5) If the invoice value of a product exceeds 12
characters in the integer part, it is permissible to separate a product into
various items provided that the principle under which total quantity of
products is equal to total quantity in the customs declaration is observed.
In case of failure to observe this principle, the paper customs declaration
will be used instead.
X
1.88
Number of the item intended for
declaration of adjustments
Enter the ordinal number of the adjustment which has been
entered in the field “Adjustments”.
1.89
Ordinal number of the product item
on the respective temporary import – re-export declaration
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- Quantity of product items on the declaration must be
less than or equal to the remaining quantity on the respective database for
management of temporary import – re-export declaration.
1.90
Number of the list of customs duty
exemption
Enter the number of the list of customs duty exemption
available on the VNACCS system.
Note:
(1) The list of duty exemption must be within the
effective period (if any).
(2) Do not enter the number of the list of duty exemption
if this list is being used for other declarations awaiting customs
clearance/completion of customs procedures.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(4) The customs declarant must be informed in the List of
duty exemption.
(5) If the duty-exempt imported goods are not classified
as those that need to be registered in the list on the VNACCS system, this
box may be skipped.
1.91
Number of product item in the list
of customs duty exemption
Enter the ordinal number of the respective product item
informed in the list of duty exemption.
Note: The number of imported goods in the import
declaration must be ≤ the remaining quantity of goods in the list of duty
exemption informed on the VNACCS system.
1.92
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the customs duty exclusion/deduction/exemption code
in case of the goods qualifying for customs duty
exclusion/deduction/exemption.
(See the chart of customs duty
exclusion/deduction/exemption codes on the website www.customs.gov.vn)
Note:
(1) Date of registration of the declaration of goods
eligible for customs duty exclusion/deduction/exemption is the date within
the effective period.
(2) In case of being subject to the requirement that the
list of goods eligible for duty exemption must be informed on the VNACCS
system, input information in this box and those boxes in the data field
“Number of the list of goods eligible for customs duty exemption”.
(3) Unless being subject to the requirement that the list
of goods eligible for duty exemption must be informed on the VNACCS system,
do not need to input information in boxes belonging to the data field “Number
of the list of goods eligible for customs duty exemption”.
X
1.93
Customs duty deduction amount
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.94
Code of application of duty
rate/amount and other receipts
Enter the code of application of duty rate/amount in case
of the goods liable to supplemental customs duty (such as safeguard duty,
anti-dumping duty, etc.), special consumption duty, environmental protection
duty and VAT.
Note:
(1) Fill in this field in the following order:
supplemental customs duty, special consumption duty, environmental protection
duty and VAT.
In case the goods are liable to these duties, enter the
applied duty and the code of the goods not subject to duty at the field requiring
the entry of the code of duty exclusion/deduction/exemption or other
receipts.
If the goods are not subject to the requirement concerning
payment of any duties and other receipts, do not need to fill in this box.
(See the chart of codes of application of duty
rates/amounts and codes of duties on the website www.customs.gov.vn)
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
X
1.95
Code of duty and other
exclusion/deduction/exemption
Enter the code of duty and other
exclusion/deduction/exemption in the same manner as the code of customs duty
exclusion/deduction/exemption.
Date of registration of the declaration of goods eligible
for customs duty exclusion/deduction/exemption is the date within the
effective period.
(See the chart of customs duty and other
exclusion/deduction/exemption codes on the website www.customs.gov.vn)
X
1.96
Duty and other deduction amount
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No.03
Electronic evidencing documents belonging to customs
dossiers
Carry out the declaration at the same time as the
registration of the customs declaration
3.1
Commercial invoice
Applicable to the evidencing document having the
same value as the commercial invoice
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1.1
General information
3.1.1.1
Customs authority receiving evidencing documents
Code of customs authority receiving commercial invoices
3.1.1.2
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Customs declarant’s TIN
3.1.1.3
Customs declarant’s name
Customs declarant’s name and address
3.1.1.4
Classification codes of invoice types
1: Commercial invoices
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3: List of invoices
3.1.1.5
Commercial invoice number
Number of commercial invoice or number of evidencing document
as replacement for invoice or number of list of goods
3.1.1.6
Date of issuance of commercial invoices
Date of issuance of commercial invoice or number of
evidencing document as replacement for invoice or date of issuance of list of
goods
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1.1.7
Total invoice value
Total value of invoice or evidencing
document as replacement for invoice.
3.1.1.8
Payment currency
Code of base currency for payment
3.1.1.9
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Other notes relating to commercial invoices
3.1.2
Commercial invoices (scan)
Attaching the scanned copy of commercial invoice or
evidencing document as replacement for invoice or list of goods
3.1.3
Other evidencing documents
In case of declaration of information on commercial
invoices or evidencing documents as replacement for invoices by using the
list of invoices, attaching scanned copies of all commercial invoices or
evidencing documents as replacement for invoices available in the cargo
manifest.
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.2
Detailed cargo manifest
3.2.1
General information
3.2.1.1
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Code of the customs authority receiving the detailed cargo
manifest
3.2.1.2
Customs declarant’s code
Customs declarant’s TIN
3.2.1.3
Customs declarant’s name
Customs declarant’s name and address
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.2.1.4
Number of the detailed cargo manifest
Enter the number of the detailed cargo manifest
3.2.1.5
Invoice issuing date
Date of issuance of the detailed cargo manifest
3.2.1.6
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total quantity of goods included in the shipment and
listed in the detailed cargo manifest
3.2.1.7
Total quantity of packages
Total quantity of packages in the shipment and listed in
the detailed cargo manifest
3.2.1.8
Other notes
Other notes related to the detailed cargo manifest
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.2.2
Detailed cargo manifest (scan)
Attaching the scanned copy of the detailed cargo manifest
3.3
Bill of lading or other shipping bills having the
equivalent value
3.3.1
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.3.1.1
Customs authority receiving evidencing documents
Code of the receiving customs authority
3.3.1.2
Customs declarant’s code
Customs declarant’s TIN
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.3.1.3
Customs declarant’s name
Customs declarant’s name and address
3.3.1.4
B/L number
Number of the bill of lading or other shipping bill having
the equivalent value
3.3.1.5
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Date of issue of the bill of lading or other shipping
bills having the equivalent value (if any)
3.3.1.6
Carrier’s code
Enter the code of the issuer of the bill of lading or
other shipping bill having the equivalent value.
(See the carrier’s code in the chart of codes of carriers
on the website: www.customs.gov.vn)
X
3.3.1.7
Carrier’s name
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.3.1.8
Quantity of containers
Enter total quantity of containers shown on the bill of
lading or other shipping bill having the equivalent value
3.3.1.9
Quantity of packages
Enter total quantity of packages shown on the bill of
lading or other shipping bill having the equivalent value
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Code of unit of measurement for calculation of the
quantity of packages
Enter the code of the unit of measurement of packages.
(See the chart of package type codes on the website
www.customs.gov.vn)
X
3.3.1.11
Gross weight
Enter the gross weight of goods shown on the bill of
lading or other shipping bill having the equivalent value
3.3.1.12
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the code of the measurement unit of the gross weight
of goods shown on the bill of lading or other shipping bill having the
equivalent value
X
3.3.1.13
Shipping modes
Select one of the following shipping modes:
1. CY/CY
2. CFS/CFS
3. CY/CFS
4. Others
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.3.1.14
Quantity of split bills of lading
Enter the number of the bills of lading split from the
original one or other shipping bill having the equivalent value
3.3.1.15
Split bill of lading numbers
Enter numbers of split bills of lading respectively
3.3.1.16
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Give notes relating to the bill of lading or other
shipping bills having the equivalent value
3.3.2
Bill of lading or other shipping bills having the
equivalent value (scan)
Attach the scanned copy of the bill of lading or other
shipping bills having the equivalent value
3.3.3
List of containers
Attach the file of the list of containers in the standard
format
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.4
Information about a permit (including a permit
extract)
3.4.1
General information about a permit
3.4.1.1
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Code of the receiving customs authority
3.4.1.2
Permit holder’s number
Permit holder’s TIN
3.4.1.3
Permit holder
Name and address of the permit holder
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.4.1.4
Classification codes of permits
Enter the code of a permit following instructions given in
1.38 in the form No. 01 or in 2.33 in the form No. 02 of this Appendix
3.4.1.5
Permit types
1: Electronic copy issued via the National Single-window
Portal
2: Paper copy
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Permit number
Number of the original permit or the number of the extract
(in case an extract is needed for completing customs procedures at other
customs authority)
3.4.1.7
Issue date
Date of issue of the original permit or date of grant of
the permit extract (in case an extract is needed for completing customs
procedures at other customs authority)
3.4.1.8
Expiry date
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.4.1.9
Issue place
Permit-issuing authority
3.4.1.10
Permit issuer
Person authorized to issue the permit
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Other notes
Other notes inscribed on the permit
3.4.2
Information about cargo with permit
3.4.2.1
Goods code
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.4.2.2
Cargo name
Name of the cargo obtaining the permit.
3.4.2.3
Quantity
Quantity of cargos obtaining the permit.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit of measurement
The unit of measurement of the quantity of permitted goods
3.4.2.5
Value
Value of the permitted goods (if any)
3.4.2.6
Base currency unit
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.4.2.7
Other notes
Other notes relating to goods
3.4.3
Permit (scan)
Attach the scanned copy of the permit in case of the
permit granted in the paper form
...
...
...
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Reconciliation tracking form (scan)
Attach the scanned copy of the reconciliation tracking
form in case of the permit for reconciliation and obtaining the
reconciliation tracking form from the customs authority
3.5
Information about the specialized inspection certificate
3.5.1
General information
...
...
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3.4.1.1
Customs authority receiving the certificate
Code of the customs authority receiving the specialized
inspection certificate
3.5.1.2
Code of the holder of the specialized inspection
certificate
TIN of the holder of the specialized inspection
certificate
...
...
...
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Holder of the specialized inspection certificate
Name and address of the holder of the specialized
inspection certificate
3.5.1.4
Classification code of specialized inspection certificate
Enter the code of the specialized inspection certificate
following instructions given in 1.38 in the form No. 01 or in 2.33 in the
form No. 02 of this Appendix
3.5.1.5
Types of specialized inspection certificate
...
...
...
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2: Paper copy
3.5.1.6
Name of the specialized inspection certificate
1: Written notice of inspection exemption
2: Written notice of specialized inspection results
3: Written registration of inspection endorsed by the
specialized inspection body
4: Written receipt of registration of the announcement of
product or the equivalent certificate.
5: Product self-announcement
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
X
3.5.1.7
Number of the specialized inspection certificate
Number of the specialized inspection certificate
3.5.1.8
Date of the specialized inspection certificate
Date of issue of the specialized inspection certificate
...
...
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Expiry date of the specialized inspection certificate
Expiry date of the specialized inspection certificate If
the certificate does not specify the expiry date, this data field may be
skipped.
3.5.1.10
Place of issue of the specialized inspection certificate
The authority issuing the specialized inspection certificate
3.5.1.11
Issuer of the specialized inspection certificate
...
...
...
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3.5.1.12
Other notes
Other notes inscribed on the specialized inspection
certificate
3.5.2
Information about goods with the specialized inspection
certificate
...
...
...
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Goods code
HS code of the good permitted for the specialized
inspection according to the customs tariff schedule (if any)
3.5.2.2
Cargo name
Name of the good subject to the specialized inspection
3.5.2.3
Quantity
...
...
...
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3.5.2.4
Unit of measurement
Unit of measurement of quantity of goods subject to the
specialized inspection
3.5.2.5
Value
Value of goods subject to the specialized inspection (if
any)
...
...
...
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Base currency unit
Value in the base currency of goods subject to the
specialized inspection (if any)
3.5.2.7
Other notes
Other notes relating to goods
3.5.3
Document evidencing the specialized inspection (scan)
...
...
...
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3.6
Document evidencing an organization or individual
eligible for export and import of goods in accordance with laws on investment
3.6.1
General information
...
...
...
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Customs authority receiving evidencing documents
Code of the receiving customs authority
3.6.1.2
Customs declarant’s code
Customs declarant’s TIN
3.6.1.3
Customs declarant’s name
...
...
...
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3.6.1.4
Classification codes of evidencing document forms
1: Enterprise registration certificate
2: Investment certificate
3: Other
X
3.6.1.5
Evidencing document number
...
...
...
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3.6.1.6
Date of issue of the evidencing document
Date of issue of the document evidencing an organization
or individual eligible for export and import of goods in accordance with laws
on investment
3.6.1.7
Business sectors/ industries
Registered business sector/ industry proving its
conformance to export and import requirements in accordance with laws on
investment
...
...
...
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Legislative bases
Legislative documents requiring proof of conformance to
export and import requirements in accordance with laws on investment
3.6.1.9
Other notes
Other notes relating to commercial invoices
3.6.2
Document evidencing an organization or individual eligible
for export and import of goods in accordance with laws on investment (scan)
...
...
...
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3.7
Entrustment contract
3.7.1
Customs authority receiving evidencing documents
Code of the receiving customs authority
...
...
...
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Customs declarant’s code
Customs declarant’s TIN
3.7.3
Customs declarant’s name
Customs declarant’s name and address
3.7.4
Entrusting person’s TIN
...
...
...
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3.7.5
Entrusting person’s name
Name and address of the entrusting person
3.7.6
Entrusted person’s TIN
Entrusted person’s TIN
...
...
...
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Entrusted person’s name
Name and address of the entrusted person
3.7.8
Entrustment contract (scan)
Attach the scanned copy of the entrustment contract
3.8
Customs value declaration
...
...
...
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3.8.1
Customs authority receiving evidencing documents
Code of the customs authority receiving customs value
declarations
3.8.2
Customs declarant’s code
Customs declarant’s TIN
...
...
...
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Customs declarant’s name
Customs declarant’s name and address
3.8.4
Other notes
Other notes relating to the customs value declaration
3.8.5
Customs value declaration (scan)
...
...
...
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3.9
C/O
3.9.1
Customs authority receiving C/O
Code of the receiving customs authority
...
...
...
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Customs declarant’s code
Customs declarant’s TIN
3.9.3
Customs declarant’s name
Customs declarant’s name and address
3.9.4
C/O number
...
...
...
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3.9.5
C/O form
C/O form
X
3.9.6
Date of issue of C/O
Date of issue of C/O
...
...
...
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C/O issuing body
C/O issuing body
3.9.8
C/O issuer
Person authorized to sign on C/O
3.9.9
C/O issuing country
...
...
...
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3.9.10
Country of origin
Code of the country of origin
3.9.11
C/O submission time
1: Submission at the time of implementation of customs
procedures
2: Submission within the duration of 30 days from the date
of registration of the customs declaration
...
...
...
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3.9.12
C/O (scan)
Attach the scanned copy of C/O
3.10
List of machinery and equipment
3.10.1
...
...
...
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Code of the receiving customs authority
3.10.2
Customs declarant’s code
Customs declarant’s TIN
3.10.3
Customs declarant’s name
Customs declarant’s name and address
...
...
...
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3.10.4
Other notes
Other notes relating to the list of machinery and
equipment
3.10.5
List of machinery and equipment (scan)
Attach the scanned copy of the list of machinery and
equipment
3.11
...
...
...
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3.11.1
Customs authority receiving evidencing documents
Code of the receiving customs authority
3.11.2
Customs declarant’s code
Customs declarant’s TIN
...
...
...
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3.11.3
Customs declarant’s name
Customs declarant’s name and address
3.11.4
Classification codes of evidencing document forms
1: Contract for sale of goods to educational institutions
and research institutes
2: Contract for provision of goods with respect to
equipment or appliances specially intended for lecturing, academic research
or testing.
3: Contract for provision of services with respect to
equipment or appliances specially intended for lecturing, academic research
or testing.
...
...
...
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3.11.5
Other notes
Other notes relating to the evidencing document
determining imported goods eligible for 5% VAT
3.11.6
Evidencing document determining imported goods eligible
for 5% VAT (scan)
Attach the scanned copy of the evidencing document
determining imported goods eligible for 5% VAT
3. Data fields of the customs
declaration in which supplements are not allowed
...
...
...
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No.
Data fields
1
Import declaration
1.1
Type code
1.2
Product classification code
1.3
...
...
...
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1.4
Customs authority
1.5
Importer’s code
1.6
Customs brokerage agent’s code
2
Export declaration
2.1
...
...
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2.2
Product classification code
2.3
Transportation mode code
2.4
Customs authority
2.5
Exporter’s code
26
...
...
...
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3.2. In case of release of goods before permit (BP),
supplements to the following data fields will not be allowed:
1
Type code
2
Product classification code
3
Transportation mode code
4
Customs authority
...
...
...
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Importer’s code
6
Exporter’s code
7
Customs brokerage agent’s code
8
B/L number
9
Quantity
...
...
...
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Gross weight
11
Means of transport
12
Arrival date
13
Devanning location
14
Vanning location
...
...
...
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Quantity of containers
16
Classification of invoice types
17
Electronic invoice receipt number
18
Codes of reasons for BP request
19
Code of the guarantor bank
...
...
...
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Guarantee issuance year
21
Symbol of the document evidencing the guarantee
22
Number of the document evidencing the guarantee
Form No.02
Electronic customs declaration of
exported goods
Applicable in case of exports
...
...
...
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A
General information
2.1
Declaration form number
Do not need to fill in this field. The e-customs system
automatically grants the declaration number.
Note: The customs authority and relevant entities
use 11 initial characters of the declaration form number. The 12th
character only represents the number of supplemental declaration times.
2.2
First declaration sheet number
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) For the first declaration sheet, type the letter
“F”.
(4) From the 2nd declaration sheet onwards,
enter the first declaration sheet number
Box 2: Enter the ordinal number of the declaration sheet
out of the total number of declaration sheets.
Box 3: Enter the total number of declaration sheets.
2.3
Respective temporary import –
re-export declaration number
Fill in this box only in the following situations:
(1) In case of the re-export of the temporarily imported
shipment, enter the number of the respective temporary import declaration.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) The re-export declaration and the temporary import
declaration must be made by the same person.
(4) The goods in the primary declaration have to be within
the permissible period of temporary import – temporary export.
(5) The primary declaration has to remain valid (during
the period of permission for stay in Vietnam).
2.4
Type code
The exporter consults import documentation and purposes to
choose one of the export types following the instructions given by the
General Department of Customs.
See the chart of type codes on the website
www.customs.gov.vn
X
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Product classification code
Depending on the nature of a product, one of the following
codes may be selected:
“A”: Gifts or donations
“B”: National defence and security products
“C”: Emergency assistance products
“D”: Products intended for mitigation of natural
disasters and epidemics
“E”: Humanitarian or non-refundable aids
“F”: Postal and express delivery products
“G”: Movable property
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“I”: Diplomatic products
“J”: Others prescribed by the Government’s
regulations
“K”: Specially-preserved products
Note:
- Filling in this field is compulsory only if the goods
fall into one of the abovementioned cases.
- Use the code “J” only if otherwise prescribed in the
Government’s particular document. This code is not applicable to common
products.
2.6
Transportation mode code
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“1”: Aviation transport
“2”: Sea transport (using containers)
“3”: Sea transport (bulk cargos, liquid cargos, etc.)
“4”: Land transport (using goods-carrying motor vehicles)
“5”: Rail transport
“6”: Inland water transport
“9”: Other
Note:
- As for the goods transported to CFS warehouses in order
to be packed into the consolidated container for export, select the
respective code of the mode of transportation of goods for export from the
exit bordergate to the place of import. Example: in case of the goods
transported to CFS warehouses in order to be packed into the consolidated
container for export by sea to the importing country, select the code “3”.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Carrying the imported goods in the mode of
transportation other than those assigned the code “1” through the code “6”.
Example: pipeline or cable transport, etc.
2. Spot export; movement of the goods from bonded
warehouses to non-tariff zones.
- In case of exit of the carry-on luggage by air, select
the code “1"; in case of sea transport thereof, select the code
“3”.
2.7
Re-import duration
In case of use of the customs declaration of goods
exported in the form of temporary export, the customs declarant must consult
regulations on the duration of temporary export to enter the deadline in the
dd/mm/yyyy format.
2.8
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Enter the code of the Customs Subdepartment where the
customs declaration is registered in accordance with laws.
If this field is skipped, the system will automatically
define the code of the Customs Subdepartment granting registration of customs
declarations based on the address of the facility where the goods awaiting
customs clearance are stored.
(2) See the chart of “Codes of Customs Subdepartments –
Customs Import Procedure Teams” on the website www.customs.gov.vn.
X
2.9
Code of the declaration processing department
(1) Provide the code of the Customs Import Procedure Team
in charge of processing of customs declarations.
(2) If it is skipped, the system will automatically
specify the code of the Customs Procedure Team in charge of processing of
customs declarations based on the HS code.
(3) See the chart of codes of Customs Subdepartments
– Customs Procedure Teams on the website www.customs.gov.vn.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.10
(Proposed) submission date
Enter the proposed date (dd/mm/yyyy) of implementation of
the IDC function.
In case this field is skipped, the e-customs system will
automatically enter the date of implementation of this function.
2.11
Exporter’s code
Enter the exporter’s TIN.
Note:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the foreign consignor rents a bonded warehouse and
then the goods leave Vietnam, the exporter’s code is the code of the owner of
that bonded warehouse or the code of the customs brokerage agent.
2.12
Exporter’s name
Enter the exporter’s name.
Note:
- If the foreign consignor rents a bonded warehouse and
then the goods leave Vietnam, the exporter’s name is the name of the owner of
that bonded warehouse or the name of the customs brokerage agent.
- If the exporter has registered use of VNACCS or has
already entered “the exporter's code”, the system will automatically export
the exporter’s name.
- In case of the spot export and import, enter the exporter’s
name/ the designated exporter's name;
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.13
Zip/postal code
Enter the exporter’s zip/postal code (if any).
2.14
Exporter’s address
(1) Enter the exporter’s address. Do not need to fill in
this field if it is automatically displayed on the system.
(2) If the exporter’s address is not correctly displayed
on the system, enter the correct address.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.15
Exporter's telephone number
(1) Enter the exporter’s telephone number (hyphens
are not allowed). In case of the automatic display of telephone number on the
system, data input will not be required.
(2) If the exporter’s telephone number is not correctly
displayed on the system, enter the correct telephone number.
(3) If the exporter has registered the use of VNACCS and
has already implemented the EDA function, inputting information in this field
will not be required.
2.16
Export-entrusting person’s code
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.17
Export-entrusting person’s name
Enter the export-entrusting person’s name.
2.18
Importer’s code
Enter the importer’s code (if any).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Importer’s name
(1) Enter the importer’s name or the foreign consignor’s
name in case of transport of goods into a bonded warehouse (if not available
on the system).
(2) If available on the system, the system will
automatically export the importer's name.
Note:
- Enter the importer (the seller)’s name under a contract
for trading of exported goods (even including the case in which exported
goods are traded through the third party);
- If the contract prescribes the exported goods are
received in Vietnam (in case of the spot export), the importer’s name is the
overseas buyer’s name; the name of the designated consignee (in Vietnam) must
be entered in the box intended for the import entrusting person's name;
- The abbreviated or shortened name of the importer is
acceptable.
2.20
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the importer’s zip/postal code (if any).
2.21
Address
Box 1: Enter the street name and home/post office box number.
The customs declarant will be required to fill in this field only if the
system does not give automatic information support.
Accurately enter the street name and home/post office box
number if information given by the system is not accurate.
Box 2: Continue to enter the street name and home/post
office box number.
Box 3: Enter the city’s name. The customs declarant will
be required to fill in this field only if the system does not give automatic
information support.
Enter the city’s accurate name if the information
displayed on the system is not correct.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the country’s accurate name if the information
displayed on the system is not correct.
2.22
Country code
Enter the importer’s country code containing 02 UN LOCODE
characters (see the chart of country codes at the website
www.customs.gov.vn). Filling in this data field is specifically prescribed as
follows:
(1) If the goods are transported directly from Vietnam to
the importing country or in transit through an intermediate country to the
importing country without being traded or processed for manufacturing of
finished products or exported products, or those goods obtain the customs
clearance from the customs authority in the intermediate country, the
consignee country will be the importing country.
(2) If the goods are transported from Vietnam to the
importing country and in transit through one or multiple intermediate
countries, the consignee country will be the first country of receipt of
goods leaving Vietnam which is informed at the time of implementation of
customs declaration procedures and where the goods are traded or processed for
manufacturing of finished products and exported products, or the goods
obtaining the customs clearance from the customs authority in the
intermediate country.
(3) In case the abovementioned country code is not
defined, enter the importer’s country code.
X
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Customs brokerage agent’s code
(1) If the customs brokerage agent implements the EDA
functions and other following functions, data entry in this field will not be
required.
(2) If the EDA service and the EDC service are implemented
by two different customs declarants, enter the code of the user of the EDC
service.
2.24
Transport document number (B/L, AWB number, etc.)
(1) Prior to registration of the export declaration, the
customs declarant must inform the goods in the export plan moved to the
customs supervision area by filling in the form No. 14 in this Appendix
through the electronic customs data processing system. The system will
automatically grant the commodity management number to the exported shipment
so that the customs declarant uses it fill in this box.
(2) It is acceptable that a shipment has 5 commodity
management numbers to be declared provided that the goods with these
management numbers must be sent by the same consignor, received by the same
consignee, loaded aboard and carried by the same means of transport, and have
the same export date.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Quantity
Box 1: Enter the aggregate number of goods packs (based on
the commercial invoice, packing list and transport document, etc.)
- Do not enter the decimal parts
- Enter “1” for the goods not measured in such units as
parcel or case, etc.
Box 2: Enter the measurement unit code
Example: CS: case, BX: box,…
In case the goods are expressed in various units of
measure, enter 01 typical unit of measure.
(See the chart of package type codes on the website
www.customs.gov.vn)
X
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Gross weight
Box 1: Enter the total weight of the shipment (based on
the packing list, commercial invoice and transport document)
Note:
- If the customs declarant selects the code “1" at
the data field “Transportation mode code”, 08 characters indicating the
integer parts and 01 character indicating the decimal parts may be entered.
If the decimal part is more than 01 character, enter the exact gross weight
into the box "Note".
- As for other modes of transportation, 06 characters of
the integer part and 03 characters of the decimal part must be entered.
- If the code of the gross weight of the shipment is “LBR”
(pound), the system will automatically convert it into KGM (kilogram).
Box 2: Enter the measurement unit code for the UN/ECE
gross weight of the shipment
Example:
KGM: kilogram
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
LBR: pound
(See the chart of currency unit codes on the website
www.customs.gov.vn)
- If the unit of measure which is not LBR is used, specify
the code of that unit of measure.
- If the code “LBR” (pound) is used, convert into KGM.
X
2.27
Code of the proposed facility of storage of goods awaiting
customs clearance
Enter the code of the facility for storage/ gathering of
goods upon export declaration in the following specific situations:
1. If the location of gathering of exported goods is
encoded by the General Department of Customs:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- If Company A’s goods are stored in its own warehouses,
use Company A’s warehouse code. If Company rents Company B or ICD’s
warehouses for storage of its goods, enter the warehouse code of Company B or
ICD.
- If a company, of its own free will, carries its goods to
the storage location under the control of the Customs Subdepartment where the
customs declaration is registered before registration of the customs
declaration, it will be acceptable to use the code of the location of that
Subdepartment (Example: as for Bien Hoa Customs Subdepartment, enter
47NBCNB).
2. If the location of gathering of exported goods has not
been encoded by the General Department of Customs, enter the commonly used
code of the Customs Subdepartment where the customs declaration is registered
(example: enter 47NBOZZ in case of the commonly used code of the Bien
Hoa Customs Subdepartment), specify the location of gathering of goods, the
proposed time of containerization or loading of goods on the means of
transport at the box “Address” in the data field “Location of loading of
goods on the carrier".
X
2.28
Place of final destination
Box 1: Enter the code of the place of final destination
according to UN LOCODE (see the chart of codes of foreign ports or foreign
airports on the website: www.customs.gov.vn)
Note:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2) If the code of the place of final destination is not
defined (equivalent to the code “UNKNOWN” in the code chart), filling in this
field will not be required.
(3) In case of the spot export, enter VNZZZ
(4) In case of the goods carried from non-tariff
zones to bonded warehouses; the goods carried from inland areas to bonded
warehouses, enter “ZZZZZ”.
Box 2: Enter the name of the place of final destination
(this will not be required if the system gives automatic support).
Note:
(1) If the place of final destination has not been encoded
yet, entering information into this box will be required.
(2) In case of rail transport, enter the train station
name.
(3) In case of the spot import, enter the name of
the importing company's warehouse.
(4) In case of the goods carried from non-tariff
zones to bonded warehouses; the goods carried from inland areas to bonded
warehouses, enter the bonded warehouse’s name.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.29
Cargo loading location
Box 1: Enter the UN LOCODE loading location code.
(Refer to the chart of domestic port- ICD codes, land bordergates – railway
terminals and domestic airports on the website www.customs.gov.vn)
Note:
(1) Enter the code of the port of loading (air or sea
transport);
(2) Enter the train stop station (rail transport);
(3) Enter the bordergate code (land or inland water
transport);
(4) Data entry will be compulsory, except in case the
customs declarant selects the code “9” at the data field “Transportation mode
code”.
Box 2: Enter the name of the place of loading of goods
(this will not be required if the system gives automatic support).
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case of the spot import or movement of the goods
from inland areas into bonded warehouses, enter the name of the exporting
company’s warehouse.
(4) In case of movement of the goods from a
non-tariff zone to a bonded warehouse, enter the name of the non-tariff zone.
X
2.30
Intended means of transport
Box 1: Enter the call sign in case of sea/inland water
transport. If basic vessel information has not been input in the system,
enter “9999” (if any)
Box 2: Enter the name of means of transport (according to
the transport document: B/L, AWB,...) (if any)
(1) Enter the vessel’s name in case of sea/inland water
transport.
(2) In case this data entry is skipped, the system will
automatically export the vessel’s name registered on the system based on its
call sign given in the box 1.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Example: AB0001/01JAN
In case flight information has not been available, enter
000000/ IDC date according to the principle above.
(4) In case of land transport, enter the
registration plate number.
(5) In case of rail transport, enter the train
registration number.
(6) Do not need to fill in this field if the customs
declarant selects the code “9” at the field “Transportation mode code” and
the system automatically export the name of the means of transport.
2.31
Proposed date of departure
Enter the proposed date of departure (dd/mm/yyyy)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.32
Codes and numbers
Enter codes and numbers of goods package (shown on parcels
or boxes, etc.).
2.33
Export permit
Box 1: Enter the classification code of export permit in
case the goods have to obtain the export permit or the specialized inspection
result prior to customs clearance.
(See codes of import permits in the chart of other
regulatory documents and license classification on the website
www.customs.gov.vn)
Box 2: Enter the number of the export permit or the number
of the written notification of the specialized inspection result or the
number of acknowledgement of contract/ appendix to a processing contract.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
X
2.34
Classification of invoice types
Enter one of the classification codes of invoicing forms
as follows:
“A”: Commercial invoice
“B”: Evidencing documents equivalent to commercial
invoices if the buyer is obliged to pay the seller or the statement of
commercial invoices by using the form No. 02/BKHD/GSQL in the Appendix V
hereto, or in case of none of commercial invoices.
“D”: electronic invoice (in case of the completed
registration of the electronic invoice on VNACCS)
2.35
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) If the invoice form is classified by the code “D”, the
electronic invoice receipt number will be required.
(2) If the invoice form is classified by the code other
than the code "D", this data field cannot be filled in.
2.36
Invoice number
Enter the number of the commercial invoice or the
evidencing document equivalent to the commercial invoice if the buyer is
obliged to pay the seller or the statement of commercial invoices by using
the form No. 02/BKHD/GSQL in the Appendix V hereto.
Note: In case the commercial invoice is not
available, the customs declarant will not be required to fill in this box.
2.37
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the date of issuance of the commercial invoice or
the date of formulation of the evidencing document equivalent to a commercial
invoice if the buyer is obliged to pay the seller or the statement of
commercial invoices by using the form No. 02/BKHD/GSQL in the Appendix V
hereto. (dd/mm/yyyy).
Note: If the commercial invoice is not available,
enter the date of implementation of EDA service.
2.38
Payment method
Enter one of the following payment method codes:
“BIENMAU”: Border trade
“DA”: Documents against Acceptance Collection
“CAD”: Cash against documents
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“CASH”: Cash
“CHEQUE”: Cheque
“DP”: Documents against Payment Collection
“GV”: Capital contribution
“H-D-H”: Swapping and Bartering
“H-T-N”: Goods for debt repayment
“HPH”: Bill of exchange
“KHONGTT”: No payment
“LC”: Letter of credit
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“OA”: Open account
“TTR”: Telegraphic transfer reimbursement.
“KC”: Other (including the TT payment)
Note: In case of payment made in other or combined
forms, enter the code “KC” and enter the actual payment method into the box
“Notes”.
2.39
Invoice value
Box 1: Enter one of the following Incoterms terms of
delivery:
1) CIF
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) FOB
(4) FCA
(5) FAS
(6) EXW
(7) C&F (CNF)
(8) CFR
(9) CPT
(10) DDP
(11) DAP
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(13) C&I
(14) DAF
(15) DDU
(16) DES
(17) DEQ
Note:
- Enter DAP terms of delivery in case of trades between
domestic enterprises and export processing enterprises or enterprises
operating within the boundaries of non-tariff zones.
Box 2: Enter the code of the currency unit specified on
the invoice according to the UN/LOCODE standards.
(See the chart of currency unit codes on the website
www.customs.gov.vn)
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Enter as many as 04 numerals in the fractional parts
if the code of the currency unit is not “VND”.
(2) If the code of the currency unit is “VND”, entering
the fractional parts will not be allowed.
Box 4: Enter the classification code of invoice/ other
equivalent evidencing document:
“A”: Invoice price of paid goods
“B”: Invoice price of unpaid goods (FOC/promotional
products)
“C”: Invoice price of both paid goods and unpaid
goods
“C”: In other cases
Note:
- In case the commercial invoice is not available and the
customs declarant does not fill in the box “Invoice number”, this data field
may be skipped.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.40
Dutiable value
(1) In case of the code of terms of invoice price which is
FOB, DAP or DAF, this box may be skipped.
(2) In case of the code of terms of invoice price which is
other than FOB, DAP or DAF, and in the absence of the invoice, input data
into this box as follows:
Box 1: Enter the code of the currency unit of the customs
value.
Box 2: Enter total customs value.
- If the currency unit is not “VND”, entering as many as
04 numerals in the fractional parts may be accepted.
- If the currency unit is “VND”, entering numerals in the
fractional parts will be prohibited.
X
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Classification of cases in which conversion into VND is
not needed
Enter “N” if the duty amount and customs value do not need
to be converted into VND.
2.42
Total factor of distribution of the dutiable value
(1) Enter total invoice value before making adjustments.
(2) Enter as many as 04 numerals in the fractional parts.
(3) In case of one invoice – multiple customs
declarations, filling out this box will be mandatory.
(4) In case this field is skipped, the system will
automatically calculate the value input in this box by summing up all invoice
values of products specified in the customs declaration.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- In case the commercial invoice is not available and the
customs declarant does not fill in the box “Invoice number”, this data field
may be skipped.
2.43
Taxpayer
Enter one of the following codes:
“1”: Taxpayer who is an importer
“2”: Taxpayer who is a customs agent
2.44
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the bank code issued by the State Bank (see the
chart of “Bank codes” on the website www.customs.gov.vn). If the symbol and
number of the document evidencing the limit have been registered, the system
will check the following information:
(1) The use of the limit must be the exporter or the limit
is granted to a customs agent itself.
(2) The date of implementation of this service must fall
within the validity period of the registered limit.
X
2.45
Year of issuance of the limit
Enter the year of issuance of the written document
evidencing the limit. Filling in this field will be compulsory if the customs
declarant has input information in the field “Code of the bank mandated to
pay duties on behalf of taxpayer”.
2.46
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the symbol of the document evidencing the limit
inscribed on the certificate of limit issued by the bank (10 characters at
maximum). Filling in this field will be compulsory if the customs declarant
has input information in the field “Code of the bank mandated to pay duties
on behalf of taxpayer”.
2.47
Number of the document evidencing
the limit
Enter the symbol of the document evidencing the limit
inscribed on the certificate of limit issued by the bank (10 characters at
maximum).
Filling in this field will be compulsory if the customs
declarant has input information in the field “Code of the bank mandated to
pay duties on behalf of taxpayer”.
2.48
Code for determination of the duty payment duration
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“A”: This code will be used if the duty payment
duration is applied under a several guarantee.
“B”: This code will be used if the duty payment
duration is applied under a joint and several guarantee.
“C”: This code will be used if the duty payment
duration is applied under no guarantee.
“D”: This code will be used in case of prompt duty
payment.
2.49
Code of the guarantor bank
Enter the bank code issued by the State Bank (see the
chart of “Bank codes” on the website www.customs.gov.vn). If the symbol and
number of the document evidencing the limit have been registered, the system
will check the following information:
(1) The user of the document evidencing the guarantee must
be the exporter or that document is granted to a customs agent itself.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) In case of use of the several guarantee, it must be
used at the Customs Subdepartment where the document has been registered.
(4) Except in the case (1), the code of the person
authorized to use the document evidencing the guarantee which has been registered
in the database has to be identical to the code of the person signing in for
use of this service.
(5) In case of registration of the document evidencing the
several guarantee before completed preparation of the customs declaration
based on the number of the transport document and/or the invoice number, the
transport document number and/or the invoice number must exist in the several
guarantee database.
(6) The type code which has been registered in the
database of documents evidencing the several guarantee must be identical to
the declared type code.
(7) If the proposed date of declaration has been
registered in the database of documents evidencing the several guarantee, it
must be identical to the proposed date of registration of the declaration.
(8) In case of registration of the document evidencing the
several guarantee completed after the system grants the declaration number,
the declaration number available in the guarantee database must be identical
to the declaration number granted by the system.
X
2.50
Guarantee issuance year
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Filling in this field will be compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
2.51
Symbol of the document evidencing the guarantee
Enter the symbol of the document evidencing guarantee
which is issued by the bank on the certificate of guarantee (10 characters at
maximum).
Filling in this field will be compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
2.52
Number of the document evidencing the guarantee
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Filling in this field will be compulsory if the customs
declarant has input information in the field “Code of the guarantor bank”.
2.53
Number of attachment to the electronic declaration
Box 1: Enter the code for classification of the attachment
to the electronic declaration in case of use of the HYS service.
(See the chart of codes of attachments to electronic
declarations on the website www.customs.gov.vn)
Box 2: Enter the attachment to the electronic declaration
granted by the system at the HYS function.
X
2.54
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the date of departure of goods under customs
supervision in the dd/mm/yyyy format.
Fill in this box only in case of the declaration of the
combined transport.
2.55
Transshipment information
Box 1: Enter the transshipment location (if any) with
respect to transportation of goods under customs supervision (applicable in
case of declaration of the combined transport).
(See the chart of codes of the proposed facilities of
storage of goods awaiting customs clearance, places for intermediate
transportation under tax suspension and places of destination for
transportation under tax suspension on the website
www.customs.gov.vn)
Box 2: Enter the date of arrival at the location of
intermediate transportation.
Box 3: Enter the date of exit from the location of
intermediate transportation.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.56
Place of destination for transportation under tax
suspension
Box 1: Enter the place of destination for transportation
under tax suspension (applicable in case of the declaration of combined
transport).
(See the chart of codes of the proposed facilities of
storage of goods awaiting customs clearance, places for intermediate
transportation under tax suspension and places of destination for
transportation under tax suspension on the website
www.customs.gov.vn)
Box 2: Enter the proposed date of arrival at the place of
destination.
X
2.57
Notes
(1) In case of export of shipments manufactured by hiring
foreign processing services, enter the number of the customs declaration of
export of goods for primary processing.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) If the declaration of combined transport is not
supported in the type code field, provide the following information: time,
route, port of exit and port of arrival, code of place of destination for
transportation under tax suspension.
(4) In case of receipt of a notification from a customs
authority, provide necessary information herein.
Note:
- In case of exceeding the permitted limit (100
characters), the subsequent information will be input in the box “Numbers and
symbols”, "Detailed value declaration" and "Description".
- In case of excess of the character limit specified at
the aforesaid boxes, use the HYS function to attach further information that
needs to be declared.
- In case there are a lot of information that need to be
noted, each information must be separated by “;”
(4) Enter the number of the sales contract (if any).
(5) In case of requesting the single customs consultation
and using the result of the multiple customs consultation, the customs
declarant enters contents of the "request for the single customs
consultation or use of the result of the multiple customs consultation"
and clarifies such information as the ordinal number of goods, number/date of
the customs consultation report, code of the customs department/subdepartment
that carries out the customs consultation).
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enterprise’s internal managerial number
Enter an enterprise’s internal managerial number in case
that enterprise uses this function for its internal management.
- As for other exported goods:
+ In case of the spot export, enter #&XKTC;
+ In case a domestic enterprise agrees to provide
processing services for an export processing enterprise or hires processing
services provided by an export processing enterprise, enter #&GCPTQ;
+ In case of temporary export of the goods receiving the
tax exemption policy from the State of Vietnam, type #&1;
+ In case of the temporary export of goods which are
occupational equipment and appliances used within a definite period of time
by an entity, organization or entering persons, type #&2;
+ In case of the temporary export of other equipment
containing goods in the form of rotation (shelves, racks, tanks, bottles,
etc.), type #&3;
+ In case the goods are gifts or presents sent by
organizations and individuals in Vietnam to overseas organizations or
individuals, type #&4;
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ In case of the goods used for humanitarian aid or
non-refundable aid purposes, type #&6;
+ In case of the goods which are unpaid sample products,
type #&7;
+ In case of the goods which are movable property of
organizations or individuals, type #&8;
+ In case of the goods which are personal luggage of
entering persons which is carried under transport documents, or the goods
which are carry-on luggage of leaving persons exceeding the duty-free
allowance, type #&9.
2.59
Vanning location
Code (05 boxes): Enter the code of the vanning location.
If the vanning location falls within a customs supervision
area, enter the code of the customs supervision area.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Do not need to fill in this field if the system gives
automatic support)
Address: Enter the address of the vanning location.
2.60
Container number
Enter the container number in case of sea transport of
containerized goods.
2.61
Customs order classification
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the classification code of the notice issued by the
customs officer:
“A”: Instructions for revision
“B”: Change in the import declaration
2.62
Date of issue of customs orders
(Section to be completed by the customs officer)
Enter the date of the customs officer’s issuing the
notification to the customs declarant in the dd/mm/yyyy format.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Name of customs order
(Section to be completed by the customs officer)
Enter main contents of the notification.
2.64
Contents of customs order
(Section to be completed by the customs officer)
Enter the contents of the notification sent to a customs
declarant.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Detailed information about goods
2.65
Goods code
Enter the full code of a good according to the list of
exports and imports of Vietnam and customs tariff schedule of Vietnam issued
by the Ministry of Finance.
Note:
(1) Avoid showing crude oil and other products on the same
customs declaration.
(2) Avoid declaring products with duty amounts and amounts
payable in different currency units on the same customs declaration.
(Example: Duty amounts paid in “USD” and other fees paid in "VND")
2.66
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the goods management code (if any)
2.67
Duty rate
The system automatically defines the export duty rate
corresponding to the code of the good. In case the system fails to
automatically determine the duty rate, the customs declarant may manually
enter the export duty rate into this box.
2.68
Absolute duty rate
Box 1: Enter the absolute duty rate:
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 2: Enter the measurement unit of the absolute duty
rate:
(1) In case of already entering the absolute duty rate,
the customs declarant will be required to enter the code of the measurement
unit of the absolute duty rate corresponding to the measurement unit used for
calculation of the absolute duty rate as prescribed in current documents.
(2) Enter the code of the measurement unit of the absolute
duty rate (See the chart of codes of units of measurement of absolute duty
rates on the website www.customs.gov.vn)
Box 3: Enter the code of the currency unit for calculation
of the absolute duty date.
X
2.69
Goods description
(1) Clarify names, specifications, technical parameters,
ingredients, models, symbols or numbers, features and functions of the goods
as specified in commercial agreements and other documents relating to the shipment
containing these goods.
(2) Declare the code of the country of origin for
exported goods according to the syntax: description#&code of country of
origin.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Name of the goods is written in either Vietnamese or
English;
- In case of the goods which are products processed or
manufactured for export, enter HS code#&name of goods, specifications and
qualities. In case of the goods which are raw materials or input products
processed overseas, enter code of raw material#&name of good, specifications
and qualities.
- In case of the consolidated declaration of HS code as
prescribed in clause 2 of Article 18 hereof, give a general description of
goods (specifying basic and general characteristics of goods. Ex: motor
vehicle components and fabrics, etc.).
(3) In case of application of results of analysis and
classification of the shipment with name, ingredients, physicochemical
characteristics, functions or effects, which is imported from the
manufacturer that is the same as the manufacturer of the goods obtaining the
previous customs clearance, specify the number of the notification of such
results.
2.70
Export duty exclusion/ deduction/ exemption code
Enter the export duty exclusion/deduction/exemption code
in case of the goods qualifying for the export duty
exclusion/deduction/exemption.
Note:
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2) In case of being subject to the requirement that the list
of goods eligible for duty exemption must be informed on the VNACCS system,
inputting information in this box and those boxes in the data field “Number
of the list of goods eligible for export duty exemption” will be
required.
(3) In case of not being subject to the requirement that
the list of goods eligible for duty exemption must be informed on the VNACCS
system, inputting information in this box and those boxes in the data field
“Number of the list of goods eligible for export duty exemption” will not be
required.
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2.71
Export duty deduction
Enter export duty deduction.
2.72
Quantity (1)
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) In case the goods are subject to the absolute duty
rate, enter the quantity calculated in the unit of measurement of the
absolute duty in accordance with regulations in force.
(2) Enter as many as 02 numerals in the fractional parts.
(3) In case of the goods liable for coffee, pepper, cashew
nut fees and coffee insurance costs, enter the quantity expressed in the
measurement unit for calculation of fees/ insurance costs in accordance with
regulations in force.
(4) If the actual quantity has more than 02 characters in
the fractional parts, the customs declarant must round these numbers into 02
characters and enter the rounded numbers into this box, and specify the
actual quantity and invoice unit price into the box “Description” according
to the following principles: “description#& quantity” (do not enter the
unit price into the box “Invoice unit price”).
Box 2: Enter the unit of measurement specified in the list
of exports and imports of Vietnam. (See the chart of units of measurement on
the website www.customs.gov.vn)
If the goods are liable to the absolute duty rate, enter
the unit of measurement for calculation of the absolute duty according to
regulations in force (see the unit of measurement specified in the chart of
codes of application of absolute duty rates on the website
www.customs.gov.vn).
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2.73
Quantity (2)
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter as many as 02 numerals in the fractional parts.
Box 2: Enter the unit of measurement specified in the list
of exports and imports of Vietnam. (See the chart of units of measurement on
the website www.customs.gov.vn)
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2.74
Invoice value
Enter the invoiced value of each item.
Note:
- Enter as many as 04 numerals in the fractional parts.
- If the invoiced value of a product exceeds 12 characters
in the integer part, it is permissible to separate a product into various
items provided that the principle under which total quantity of products is
equal to total quantity in the customs declaration is observed. In case of
failure to observe this principle, the paper customs declaration will be used
instead.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- In case of export of the goods processed for a foreign
tradesperson, enter the value of goods arriving in the port of exit (under
FOB or equivalent terms of delivery).
In case of failure to determine value under FOB or
equivalent terms of delivery, enter all of component values of products,
including total value of raw materials or input materials constituting
products, processing prices (costs) of products and other costs (if
any).
- With respect to the goods under finance lease contracts,
enter total value of goods, except services associated with these finance
lease contracts.
2.75
Invoice unit price
Box 1: Enter the invoice unit price.
Note: Invoice unit price x quantity = invoice value ± 1
Box 2: Enter the code of currency unit used for
calculation of the invoice unit price.
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In the absence of invoice, this data field may be
skipped.
- In case of the goods which are products processed for
overseas partners, enter the processing price (cost).
2.76
Dutiable value
(1) In case the system automatically distributes and
calculates customs value, the following boxes may be skipped.
(2) In case of the manual distribution and calculation of
customs values, the data entry will be as follows:
Box 1: Enter the code of the currency unit of the customs
value.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the currency unit is not “VND”, entering as many as
04 numerals in the fractional parts will be allowed.
- If the currency unit is “VND”, entering numerals in the
fractional parts will not be allowed.
(3) The system will prioritize manually input value.
(4) If the invoice value of a product exceeds 12
characters in the integer part, it is permissible to separate a product into
various items provided that the principle under which total quantity of
products is equal to total quantity in the customs declaration is observed.
In case of failure to observe this principle, the paper customs declaration
will be used instead.
2.77
Ordinal number of the product item on the respective
temporary import – re-export declaration
Enter the ordinal number of the product item on the
respective temporary import – temporary export declaration.
Note:
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.78
List of goods eligible for export duty exemption
Enter the number of the list of goods eligible for export
duty exemption available on the system.
Note:
(2) Do not enter the number of the list of duty exemption
if this list is being used for other declarations awaiting customs
clearance/completion of customs procedures.
(3) Entering the export duty exemption code into the box
“Export duty exclusion/deduction/exemption codes” is compulsory.
(4) The exporter must be informed in the List of goods
eligible for duty exemption.
(5) If the duty-exempt exported goods are not classified
as those that need to be registered in the list on the VNACCS system, this
box may be skipped.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.79
Number of respective product items in the list of goods
eligible for export duty exemption
Enter the ordinal number of the respective product item
informed in the list of goods eligible for duty exemption.
Note: The number of exported goods in the export
declaration must be ≤ the remaining quantity of goods in the list of goods
eligible for duty exemption informed on the VNACCS system.
2.80
Codes of other legislative documents
(1) Enter the code of the legislative document on
management of exports and specialized inspection: export permit, sanitary and
phytosanitary, food safety and quality inspection certificate, etc.
(See codes of legislative documents in the chart of codes
of other regulatory documents and license classification on the website www.customs.gov.vn)
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- If the goods are subject to the administration by the
specialized regulatory body, data input in this box will be required.
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ATTACHED FILE
