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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No: 19046/BTC-TCHQ
Re: Guidelines for implementation of
regulations of the 2014 Law on Customs
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Hanoi, December
29, 2014
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To: Customs
Departments of provinces.
The Law on Customs was passed by the 13th
National Assembly during its 7th session on June 23, 2014 and is
effective from January 01, 2015. This Law supersedes the Law on Customs No.
29/2001/QH10 dated 2001 and the Law No. 42/2005/QH11 dated 2005 on amendment of
and addition to a number of Articles of the Law on Customs.
Currently, the Ministry of Finance is urgently
cooperating with relevant authorities in proposing a Decree providing for the
implementation of the 2014 Law on Customs and a Circular guiding such
implementation to the Government for promulgation.
For the purposes of consistent implementation of
the 2014 Law on Customs from January 01, 2015 while awaiting the entry into
force of the Decree and Circular providing for the Law on Customs, the Ministry
of Finance requests its affiliates to implement the regulations of the 2014 Law
on Customs from its effective date of January 01, 2015. Any customs-related
regulation of an applicable legislative document that does not conflict with
regulations of the 2014 Law on Customs may continue to be implemented until a
substituting document is available. If there is any discrepancy between a
customs-related regulation of an applicable Decree or Circular and regulations
of the 2014 Law on Customs, the latter shall prevail.
The Ministry of Finance hereby provides the
following guidelines:
1. Locations of
customs posts
Customs procedures shall be carried out at the
locations specified in Article 22 of the 2014 Law on Customs unless otherwise
provided for by law on specialized management.
2. Customs agents
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2.2. The Director General of the General Department
of Vietnam Customs has the power to decide recognition, suspension or
termination of customs broking; grant of certificates of training in customs
declaration; grant and revocation of customs agent employee’s codes.
2.3. Recognized customs agents and customs agent
employees granted certificates of training in customs declaration may continue
working. Customs agents shall exercise their rights and fulfill their duties
according to regulations of Clause 3 Article 18 of the 2014 Law on
Customs.
3. Privileged
enterprises
3.1. Application of privileges given to enterprises
shall comply with regulations of Article 43 of the 2014 Law on Customs.
3.2. Requirements for application of privileges
shall comply with regulations of the Circular No. 86/2013/TT-BTC.
4. Time limit for
submission of customs documents
4.1. Customs declarations shall be submitted after
goods are transported to places notified by customs declarants and at least 04
hours before the exit of vehicle for exports or at least 02 hours before the
exit of vehicle for exports delivered by express delivery services.
4.2. Customs declarations for imports shall be
submitted before goods arrive at border checkpoints or within 30 days after
goods arrive at border checkpoints.
4.3. Customs declarations for vehicles shall be
submitted by the deadline specified in Clause 2 Article 69 of the 2014 Law on
Customs.
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a) Regarding e-customs declaration, when customs
authorities conduct examination of customs documents and physical inspection of
goods, customs declarants shall submit physical relevant documents, except
documents which are already available in the national single-window
communication system;
b) When submitting physical customs declarations,
customs declarants shall also submit relevant documents.
5. Time limit for
customs authorities to carry out customs procedures
5.1. Examination of customs documents shall be
completed within 02 working hours from the time customs authorities receive the
complete customs documents.
5.2. Physical inspection of goods shall be
completed within 08 working hours from the time customs declarants fully
present the goods to customs authorities. For goods subject to specialized
inspection of quality, health, culture, animal quarantine, plant quarantine or
food safety in accordance with corresponding regulations of lawsoft, the time
limit for completion of physical inspection of goods shall begin from the day
on which specialized inspection results are given as prescribed by law.
For shipments in large quantities and of many types
or in case the inspection is complicated, heads of customs authorities where
customs procedures are carried out shall decide to extend the time limit for
physical inspection of goods for a maximum of 02 days.
6. Predetermination
of HS codes
Relevant information and documents and goods
samples for applying for predetermination of HS codes shall be provided by
applicants according to regulations of the Circular No. 128/2013/TT-BTC. If a
sample of the goods to be exported or imported could not be provided, the
customs declarant shall produce technical documents related to such goods.
7. Additional
declaration
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7.1. For goods undergoing customs procedures:
Additional declarations shall be made before the customs authority notifies the
direct examination of the customs document;
7.2. For goods granted clearance: Within 60 days
from the day of customs clearance and before the day on which customs authority
decides to conduct post-clearance inspection, unless the additional declaration
is related to the import or export permit; or specialized inspection in terms
of quality, health, culture, animal quarantine, plant quarantine and food
safety.
If the customs declarant detects an error in
his/her customs declaration when the abovementioned time limit has expired,
he/she shall make an additional declaration and face administrative penalties
in accordance with tax laws and administrative penalty laws.
8. Physical
inspection of goods
8.1. Goods used for urgent demands; goods
exclusively used for national defense and security purposes; and goods used for
other special cases as decided by the Prime Minister are exempted from physical
inspection unless violations against the law are suspected (according to
Clauses 1 and 2 Article 33 of the 2014 Law on Customs).
8.2. In other cases, physical inspection of goods
shall be conducted based on the application of risk management.
9. Physical
inspection of goods in the absence of customs declarants
9.1. Physical inspection of goods in the absence of
customs declarants is applied to the cases prescribed in Clause 1 Article 34 of
the 2014 Law on Customs.
9.2. Physical inspection of goods in the absence of
customs declarants shall be conducted in the forms prescribed in Clause 2
Article 34 of the 2014 Law on Customs.
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10.1. Customs procedures for goods imported for
export processing and production of domestic exports shall comply with
regulations of the Circular No. 128/2013/TT-BTC and Circular No.
13/2014/TT-BTC.
10.2. Responsibilities of customs authorities for
customs inspection and supervision of goods imported for export processing and
production of domestic exports shall comply with regulations of Article 59 of
the Law on Customs.
11. Time limit for
storage of goods in bonded warehouses
Goods may be stored in bonded warehouses for up to
12 months from the first day they are stored in the bonded warehouse. For
reasonable grounds, heads of Customs Departments managing bonded warehouses may
extend this time limit once for not more than 12 months (according to Clause 1
Article 61 of the 2014 Law on Customs).
12. Time limit for
storage of goods in CFSs
Goods may be stored in CFSs for up to 90 days from
the day on which they are brought into such CFSs. For reasonable grounds, heads
of Customs Sub-Departments managing CFSs may extend this time limit once for
not more than 90 days (according to Clause 3 Article 61 of the 2014 Law on
Customs).
13. Storage of
goods in duty-free shops
Goods sold at duty-free shops shall be stored in
duty-free shops or warehouses of duty-free goods-selling enterprises which meet
customs supervision requirements. The goods storage duration must not exceed 12
months from the day on which the customs procedures are completed. Heads of
Customs Sub-Departments managing duty-free shops may extend this time limit
once for not more than 12 months for cases with reasonable grounds;
14. Handling of
stagnant goods
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14.2. Announcement procedures for the purpose of
handling stagnant goods shall comply with regulations of Clauses 3 and 4
Article 58 of the 2014 Law on Customs.
14.3. For polluting goods, owners and operators of
vehicles or persons authorized by owners of vehicles shall transport such goods
out of the Vietnamese territory. In case owners or operators of vehicles or
persons authorized by owners of vehicles are unidentifiable, customs
authorities shall take charge and cooperate with port and depot enterprises,
local administrations and related bodies in destroying such goods.
15. Inspection,
supervision and suspension of customs procedures for imports and exports upon
request for protection of intellectual property rights
15.1. The time limit for application of customs
inspection and supervision measures for goods requiring protection of
intellectual property rights is 02 years from the day on which the customs
authority accepts the request of the intellectual property rights holder. This
time limit may be granted extension for another 02 years but must not exceed
the duration of protection of the concerned intellectual property subject
matter in accordance with the Law on Intellectual Property.
15.2. Suspension duration
The maximum suspension duration is 10 working days
from the day on which the customs authority issues the decision. In case the
requester has a plausible reason for suspension, this suspension duration may
be extended but must not exceed 20 working days, provided that the requester
pays an additional sum of money or submits an additional document on guarantee
as prescribed in Clause 3 Article 74 of the 2014 Law on Customs.
16. Post-clearance
inspection
16.1 Post-clearance inspection on the premises of
customs authorities
a) Heads of Customs Departments and heads of
Customs Sub-Departments shall issue decisions on post-clearance inspection on
the premises of customs authorities.
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c) Inspection shall be carried out according to the
procedures specified in regulations of Clauses 1, 2 and 4 Article 79 of the
2014 Law on Customs.
d) Inspection results shall be handled in
accordance with regulations of Clause 3 Article 79 of the 2014 Law on Customs.
16.2 Post-clearance inspection on the premises of
customs declarants
a) Inspection deciders:
a.1) The Director General of the General Department
of Vietnam Customs and heads of Post-clearance Inspection Departments shall
decide post-clearance inspection nationwide;
a.2) Heads of Customs Departments shall decide
post-clearance inspection in their provinces.
Customs Departments shall request the General
Department of Vietnam Customs to assign units to inspect enterprises located
outside their provinces.
b) The inspection duration shall be specified in
the inspection decision provided that it does not exceed 10 working days. The
inspection duration begins on the date the inspection is carried out in
reality. In case the scope of inspection is large and matters are complicated,
the inspection decider may extend the inspection duration once for not more
than 10 working days;
c) Inspection shall be carried out according to the
procedures specified in regulations of Clauses 2, 3 and 4 Article 80 of the
2014 Law on Customs.
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PP. THE MINISTER
THE DEPUTY MINISTER
Do Hoang Anh Tuan