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THE GENERAL DEPARTMENT
OF CUSTOM
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SOCIALIST REPUBLIC OF
VIET NAM
Independence - Freedom – Happiness
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No: 111/1999/QD-TCHQ
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Hanoi, April 08, 1999
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DECISION
PROMULGATING THE
PROVISIONAL REGULATION ON CUSTOMS PROCEDURE SERVICES
THE GENERAL DIRECTOR OF CUSTOMS
Pursuant to the Ordinance on Customs of
February 20, 1999;
Pursuant to Decree No. 15/CP of March 2, 1993 of the Government on the tasks,
power and Sate management responsibility of the ministries and
ministerial-level agencies;
Pursuant to Decree No. 16/CP of March 7, 1994 of the Government on the
functions, tasks, powers and organizational structure of the General Department
of Customs;
Pursuant to Decree No. 16/1999/ND-CP of March 27, 1999 of the Government
stipulating the customs procedures, customs supervision and customs fees;
Pursuant to the Prime Minister’s direction in Document No. 162/CP-KTTH of
February 17, 1998 on the improvement of the customs procedures;
At the proposal of the director of the Department for Customs Management and
Supervision.
DECIDES:
Article 1.- To issue the
"provisional Regulation on customs procedure services" for the
experimental provision of customs procedure services.
Article 2.- This Decision
replaces Decision No. 15/1999/QD-TCHQ of January 8, 1999 of the General
Director of Customs and takes effect 15 days after its signing.
Article 3.- The heads of
the units attached to the General Department of Customs; the heads of the
provincial/municipal Customs Departments; and the Rector of the Customs College
shall have to implement this Decision.
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GENERAL DIRECTOR OF
CUSTOMS
Phan Van Dinh
PROVISIONAL
REGULATION ON CUSTOMS PROCEDURE SERVICE
(Issued
together with Decision No. 111/1999/QD-TCHQ of April 8, 1999 of the General
Director of Customs)
Chapter I
PROCEDURES FOR
REGISTRATION OF CUSTOMS PROCEDURE-SERVICE PROVISION
Article 1.- Customs
procedure services-providing enterprises.
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2. When providing customs procedure services, an
enterprise shall have to make registration with the customs agency so as to
create favorable conditions for the latter in the professional management work
and the combat against trade frauds as well as tax losses for the State budget.
The already registered enterprise shall be professionally advised by the
customs agency and given favorable conditions for the professional training and
fostering of its personnel in customs procedure services provision.
Article 2.- Registration
procedures
1. The registration procedures shall be filled
in at the Customs Department of the province or city where an enterprise
provides customs procedure services, involving the following papers:
a/ The official dispatch on the registration of
customs procedure-service provision (according to the form issued by the
General Department of Customs);
b/ The enterprise’s establishment license and
its business registration certificate (the notarized copies);
c/ The customs procedure-service provision
certificate of each employee directly engaged in the provision of services (the
notarized copy);
2. The provincial/municipal Customs Department
shall, on the basis of the papers and information provided by the enterprise,
compile a dossier and submit it to the General Department of Customs together
with its remarks and/or suggestions. Within 15 days, the General Department of
Customs shall have to reply the provincial/municipal Customs Department and the
concerned enterprise whether such enterprise is accepted or not. If the
enterprise fully meets the conditions stipulated in Article 1 of this
Regulation, the General Department of Customs shall issue a notice to the
provincial/municipal Customs Department, permitting the concerned enterprise to
provide customs procedure services.
3. The provincial/municipal Customs Department
shall issue special-use cards to those employees who have been registered by
the enterprise and have customs procedure services provision certificates. The
granted special-use cards shall be valid for the fulfillment of customs
procedures at the customs agency where the registration is made and which is
related to the lot of goods subject to the customs procedure clearance at
border gates. In cases where the enterprise has made registration but not trained
its personnel yet, the provincial/municipal Customs Department shall issue
temporary special-use cards valid for 6 months from the date of their issuance.
Upon the expiry of the above-mentioned time-limit, if such personnel wish to
continue with the customs procedure services provision, they must go through
training or refresher courses in order to be granted the customs procedures
services provision certificates.
4. Enterprises providing customs procedure
services shall have to pay fee for the issue of special-use cards to their
personnel as prescribed.
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An enterprise providing custom procedure
services shall, basing itself on the contract or papers of equivalent
contractual value made between it and the exporter/importer as prescribed by
Vietnamese law, represent the goods owner in performing one or all of the
following tasks:
1. Making customs declaration and affixing
signature thereon;
2. Completing and submitting/producing the
custom dossier related to the lot of import/export goods;
3. Showing goods to the customs for inspection;
4. Paying import/export taxes as well as other
taxes and fees or making other payments related to the import/export goods;
5. Filling in procedures for making complaints,
requesting the reconsideration or readjustment related to the import/export
goods.
Article 4.- Obligations of
the customs procedure services-providing enterprise
1. To refrain from letting other units use its
name to provide customs procedure services;
2. Not to disclose secrets gathered during the
performance of its work, which causes harms to the goods owner’s interests;
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4. To open book(s) for monitoring, truthfully and
accurately recording data related to each lot of import/export goods for which
the enterprise is providing customs procedure services; to keep on file all
dossiers and vouchers related to the lot of import/export goods within 5 years,
as prescribed by law, after completing the customs procedures and fully
producing them to the customs agency when so requested.
Article 5.- Reports on the
enterprise’s operation and changes.
1. Annually, when making reports to the tax
agency, the customs procedure services-providing enterprises shall also submit
reports to the provincial/municipal Customs Department, clearly stating the
number of customs procedure services it has provided in the year, the errors it
has made and the causes thereof, the situation on the observance of the
regulations on import, export and customs, and the proposals to the customs
agency;
2. When dissolved or bankrupt or when there are
changes in its appellation and/or address, the replacement of person directly
in charge of the customs procedure services or the personnel directly engaged
in the provision of customs procedure services, the enterprise shall have to
notify in writing the provincial/municipal Customs Department thereof. In case
of bankruptcy, the enterprise shall hand over to the provincial/municipal
Customs Department where it has registered the services provision all books and
vouchers directly related to the lots of import/export goods for which it has
provided the customs procedure services.
Article 6.- Legal
responsibility
1. Enterprises providing customs procedures
services shall take responsibility before law for their customs procedure
services-providing activities;
2. Where it can prove that it has strictly
followed the goods owner’s instructions, the customs procedure services-providing
enterprise may be exempt from legal responsibility according to the provisions
of law and the contract concluded between it and the exporter/importer.
Article 7.- Handling of
violations
An enterprise providing customs procedures
services may be suspended from the provision of customs procedure services if
it commits one of the following violations:
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2. Its personnel directly engaged in the
provision of customs procedure services fail to satisfy the conditions
stipulated in this Regulation;
3. It fails to execute or improperly executes
the sanctioning decisions of the customs agency when committing acts of
violating the customs legislation or the related provisions of law;
4. If fails to notify in advance the customs
agency of the changes in the contents it has registered, lets others to take
its name in providing services, fails to strictly comply with the regulations
on the opening of books and monitoring services as well as the regulations on
file keeping.
Chapter II
CUSTOMS
PROCEDURE-SERVICES PROVIDING PERSONNEL
Article 8.- Conditions for
customs procedure services-providing personnel
The personnel directly engaged in the provision
of customs procedure services must meet the following criteria:
1. Having full act capacity and legal capacity;
2. Being qualified to take part in professional
training and refresher courses on customs procedure services provision as
stipulated by the Ministry of Education and Training; having gone through the
training and granted customs procedure services provision certificates and
special-use cards, which shall be produced to the customs agency when they fill
in the customs procedures.
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When coming to fill in the customs procedures,
the personnel engaged in the provision of customs procedure services shall have
to fulfill the following obligations:
1. To produce their special-use cards issued by
the customs agency; if not, they shall not be allowed to provide customs
procedures services;
2. To produce contracts or papers of equivalent
contractual value for the provision of customs procedure services, which
clearly state: the name, address and enterprise code (if any) of the goods
owner as well as of the enterprise providing customs procedure services;
responsibilities and powers of the two parties;
3. To fully observe the regulations on customs
procedures; to be present during the goods inspection; to provide necessary
information for the customs officers in the examination of documents as well as
the actual inspection of goods; and to contact the goods owner at the customs
agency’s request;
4. To refrain from lending other persons their
customs procedure-service provision certificates and special-use cards, to
refrain from performing customs procedure services for many customs procedure
services-providing enterprises. If wishing to work for another enterprise, they
shall have to notify it to the customs agency for re-registration.
Article 10.- Handling of
violations by the service-provision personnel
1. Customs procedure-service providing
personnel, who violate one of the following stipulations may have their
special-use cards for customs procedures-service provision withdrawn:
a/ Violating for three times or more the
regulations on filling in the customs procedures for import/export goods;
b/ Letting other persons to use their
special-use cards or using others’ special-use cards;
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d/ Committing acts of bribing customs officer(s)
and other negative acts related to the filling of customs procedures for
import/export goods.
2. For serious violations, they may be
administratively handled or prosecuted before law, depending on the nature of
their acts of violation.
Article 11.- Training and
granting certificates
1. The Vietnam Customs College shall take
responsibility to the General Department of Customs and the Ministry of
Education and Training for organizing professional training and refresher
courses as well as providing professional guidance on customs procedure
services provision, issuing customs procedures-service provision certificates
for persons who have gone through such training and refresher courses and pass
the exams;
2. The inspection-examination council, composed
of representatives of the Customs College and the specialized departments of
the General Department of Customs, shall be established by decision of the
General Director of Customs;
3. The persons who register to take part in
professional training and/or refresher courses on customs procedure-service
provision shall have to pay tuition and money for study materials according to
the College’s regulations.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 12.- Scope of
regulation
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Article 13.- Organization
of implementation
1. The director of the Department for Customs
Management Supervision shall have to guide, organize and direct the
implementation of this provisional Regulation;
2. The provincial/municipal Customs Departments
shall have to organize the registration of enterprises providing customs
procedure services, issue special-use cards to services providing personnel;
monitor and review operations of these enterprises in the localities and
biannually and annually report thereon to the General Department of Customs;
3. This provisional Regulation replaces the
provisional Regulation issued together with the General Director of Customs’
Decision No. 15/1999/QD-TCHQ of January 8, 1999 and takes effect 15 after its
signing.
GENERAL DIRECTOR OF
CUSTOMS
Phan Van Dinh