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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
69/2003/QD-BTC
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Hanoi,
May 14, 2003
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DECISION
PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR
EXPORT, IMPORT AND TRANSIT GOODS; EXIT, ENTRY AND TRANSIT TRANSPORT MEANS IN
THE ECONOMIC AND TRADE DEVELOPMENT PROMOTION ZONE OF LAO BAO, QUANG TRI PROVINCE
THE FINANCE MINISTER
Pursuant to Customs Law No.29/2001-QH10, which
was passed on June 29, 2001 by the National Assembly;
Pursuant to the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures, the customs inspection and supervision
regime;
Pursuant to the Government's Decree No.86/2002/ND-CP of November 5, 2002
defining the functions, tasks, powers and organizational structures of the
ministries and ministerial-level agencies;
Pursuant to the Prime Minister's Decision No.219/1998/QD-TTg of November 12,
1998 and Decision No.08/2002/QD-TTg of January 11, 2002 on Lao Bao Trade Zone
Regulation;
At the proposal of the General Director of Customs;
DECIDES:
Article 1.- To promulgate together with this Decision the Regulation on
customs procedures for export, import and transit goods; transport means
entering, exiting and transiting in the economic and trade development
promotion zone of Lao Bao, Quang Tri province.
Article 2.- This Decision takes effect 15 days after its publication in
the Official Gazette. To annul Circular No.04/1999/TT-TCHQ of June 18, 1999 of
the General Department of Customs prescribing the customs procedures for
export, import goods; transport means exiting and entering the economic and
trade development promotion zone of Lao Bao, Quang Tri province.
Article 3.- The General Director of Customs, the heads of units under or
attached to the Finance Ministry, the concerned organizations and individuals
shall have to implement this Decision.
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For the
Finance Minister
Vice Minister
TRUONG CHI TRUNG
REGULATION
ON CUSTOMS PROCEDURES FOR EXPORT, IMPORT AND TRANSIT GOODS;
EXIT, ENTRY, AND TRANSIT TRANSPORT MEANS IN THE ECONOMIC AND TRADE DEVELOPMENT
PROMOTION ZONE OF LAO BAO, QUANG TRI PROVINCE
(Issued together with the Finance Minister's
Decision No. 69/2003/QD-BTC of May 14, 2003)
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1. This document guides the customs procedures
and the customs inspection and supervision regimes for export, import and transit
goods as well as transport means entering, exiting or transiting in the
economic and trade development promotion zone of Lao Bao, Quang Tri province
(hereinafter abbreviated to LBTZ).
2. Export and import goods of any types shall be
subject to the application of the current process of customs procedures
prescribed for such types.
3. The policies on export and import tax,
special consumption tax and value added tax preferences for export and import
goods of LBTZ enterprises shall comply with the provisions in the Prime
Minister's Decision No.219/1998/QD-TTg of November 12, 1998 and Decision
No.08/2002/QD-TTg of January 11, 2002, the Finance Ministry's Circular
No.16/2002/TT-BTC of February 8, 2002 guiding the financial regime applicable
to the LBTZ, Quang Tri province, and other documents of the Finance Ministry
relating to the domains of taxes for the LBTZ.
The policies on export and import goods items
shall comply with the provisions in the Prime Minister's Decision
No.46/2001/QD-TTg of April 4, 2001 on management of export and import goods in
the 2001-2005 period and the documents guiding the implementation of Decision
No.46/2001/QD-TTg of the concerned ministries and branches; the Trade
Ministry's Circular No.11/1999/TT-BTM of May 11, 1999 guiding the
implementation of the Prime Minister's Decision No.219/1998/QD-TTg.
4. Export, import and transit goods and
transport means exiting, entering or transiting the LBTZ shall only go through
Gate A (the Lao Bao International Border Gate) and Gate B (located on Road 9
axis at the end of Tan Hop commune, the final point of the LBTZ to the
Vietnamese inland).
5. For goods exported from the inland to foreign
countries through Lao Bao border gate, the customs procedures shall be carried
out at the inland Customs Sub-Department or the Lao Bao International Border
Gate Customs Sub-Department. The transportation of goods to Lao Bao border gate
shall comply with the provisions on export goods subject to border gate
transfer.
6. For goods imported from foreign countries
into the inland through Lao Bao border gate, the customs procedures shall be
carried at the Lao Bao International Border Gate Customs Sub-Department or the
inland Customs Sub-Departments.
Where the customs procedures are carried out at
the inland Customs Sub-Departments, the transportation of goods from Lao Bao
border gate to inland locations shall comply with the provisions on import
goods subject to border-gate transfer.
Where the customs procedures are carried out at
Lao Bao International Border Gate Customs Sub-Department: Goods transported
through the LBTZ shall be subject to supervision by the LBTZ Customs
Sub-Department.
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- If being transported through Gate B, the
customs procedures therefor shall be carried out at the LBTZ Customs
Sub-Department.
- If being transported through Gate A, the
customs procedures therefor shall be carried out at the Lao Bao International
Border Gate Customs Sub-Department.
8. For goods transported from the LBTZ into inland
for consumption, the customs procedures shall be carried out at the LBTZ
Customs Sub-Department.
9. For entry, exit and transit transport means;
goods, luggage and foreign exchange of people on exit, entry or in transit, the
customs procedures shall be carried out at Lao Bao International Border Gate
Customs Sub-Department.
10. When a joint control station is set up at
the Ho Chi Minh road- the LBTZ junction under a decision of the competent
authority, the Customs Department of Quang Tri province shall have to arrange
forces to check and supervise goods and transport means in and out of the LBTZ
at this junction.
Pending the establishment of the joint control
station, the Customs Department of Quang Tri province shall arrange a customs
inspection station to supervise inland transport means going through the LBTZ.
This station shall not carry out customs procedures for export/import goods as
well as entry and exit transport means.
Inland transport means going through the LBTZ
must be subject to the supervisions by the customs at this station and the
customs at Gate B of the LBTZ.
11. The Customs Department of Quang Tri province
shall be responsible for combating smuggle, preventing the illegal importation
of goods across border, combating trade frauds within the scope and
geographical area of operation of the customs prescribed in Decree
No.107/2002/ND-CP of December 23, 2002 of the Government. Besides the
geographical areas of operation of the customs, the People's Committee of Quang
Tri province shall have to direct other functional forces to combat smuggling
and the transportation of smuggled goods from the LBTZ into the inland areas.
II. CUSTOMS PROCEDURES
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1.1. For goods imported into the LBTZ through
Gate B:
a/ Responsibilities of the LBTZ enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to regulations for each form of importation
at the LBTZ Customs Sub-Department.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law on
customs procedures as well as customs inspection and supervision regimes, and
documents guiding this matter.
b/ Responsibilities of the LBTZ Customs
Sub-Department:
- To carry out procedures prescribed for each
form of importation.
- To implement the provisions on import goods
subject to border-gate transfer.
c/ Responsibility of the import border gate
Customs Sub-Department:
To implement the provisions on tasks of the
import border gate Customs regarding import goods subject to border-gate
transfer.
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To take responsibility for goods inspection and supervision
when goods are carried through Gate B into the LBTZ.
1.2. For goods imported through Gate A:
a/ Responsibilities of LBTZ enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to regulations for each form of importation
at the Lao Bao International Border Gate Customs Sub-Department.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and customs inspection and supervision
regimes, and documents guiding this matter.
b/ Responsibilities of Lao Bao International
Border Gate Customs Sub-Department:
- To carry out procedures strictly according the
regulations for each form of importation.
- To notify the LBTZ Customs Sub-Department of
the data related to the import goods lots.
2. For goods introduced from the inland into the
LBTZ:
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2.1. In cases where inland enterprises register
to carry out the customs procedures at the LBTZ Customs Sub-Department:
a/ Responsibilities of the LBTZ enterprises and
inland enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to regulations for each form of exportation
or importation. In case of internal goods transportation between enterprises
and branches inside and outside the LBTZ, the sale/purchase contracts shall be
replaced with the delivery vouchers.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and the customs inspection and supervision
regimes, and documents guiding this matter.
b/ Responsibility of the LBTZ Customs
Sub-Department:
- To carry out the export procedures for inland
enterprises and the import procedures for LBTZ enterprises strictly according
to regulations for each form of exportation or importation.
- To certify "Goods carried into the
LBTZ" in Block 27 of the export declarations of the inland enterprises, to
certify "Customs procedures completed" in Block 38 on the import
declarations of LBTZ enterprises.
2.2. In cases where inland enterprises register
their export declaration forms at inland Customs Sub-Departments:
a/ Responsibilities of inland enterprises:
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- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and customs inspection and supervision regime,
as well as documents guiding this matter.
b/ Responsibilities of the Customs
Sub-Departments which register the export declaration forms:
- To register the export declaration forms
strictly according to regulations for each form of exportation.
- To implement the regulations on export goods
subject to border-gate transfer.
c/ Responsibilities of the LBTZ enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to regulations for each form of
exportation.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and customs inspection and supervision regime,
as well as documents guiding this matter.
d/ Responsibilities of the LBTZ Customs
Sub-Department:
- To carry out customs procedures for import
goods of the LBTZ enterprises strictly according to the current regulations for
each form of importation.
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- To certify "Goods carried into the
LBTZ" into Block 27 of the export declaration forms of the inland
enterprises, and "Customs procedures completed" into Block 38 of the
import declaration forms of the LBTZ enterprises.
3. Goods exported to foreign countries from the
LBTZ:
3.1. For export goods going through Gate B:
a/ Responsibilities of LBTZ enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to regulations for each form of exportation
at the LBTZ Customs Sub-Department.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law on the
customs procedures and the customs inspection and supervision regime, as well
as documents guiding this matter.
b/ Responsibilities of the LBTZ Customs
Sub-Department:
- To carry out procedures for export goods
strictly according to the current regulations.
- To carry out procedures for border-gate
transfer for export goods so as to transport goods to the export border gates strictly
according to regulations.
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To comply with the regulations on tasks of the
export border gate Customs for export goods subject to border-gate transfer.
d/ Responsibilities of Gate B Customs:
To control and supervise goods transported from
the LBTZ through Gate B for export to foreign countries via export border
gates.
3.2. For export goods going through Gate A:
a/ Responsibilities of LBTZ enterprises:
- To make customs declarations and submit the
customs dossiers strictly according to the regulations for each form of
exportation at the Lao Bao border gate Customs Sub-Department.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and the customs inspection and supervision
regime, as well as documents guiding this matter.
b/ Responsibilities of the Lao Bao International
Border Gate Customs Sub-Department:
- To carry out procedures for export goods, to
perform tasks of the export border-gate customs strictly according to the
current regulations.
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4. Customs procedures for goods brought from the
LBTZ into the inland:
a/ Responsibilities of the LBTZ enterprises (the
seller) and the inland enterprises ( the buyer):
- To make customs declarations and submit the
customs dossiers strictly according to the regulations for each form of
exportation and importation at the LBTZ Customs Sub-Department. In case of
internal goods transportation between enterprises and their branches inside and
outside the LBTZ, the delivery bills shall replace the contracts in the customs
procedures.
- The LBTZ enterprises must additionally submit
to the customs offices the copies of the declarations on goods imported from
foreign countries into the LBTZ if the goods brought into the inland are those
of foreign origin.
The LBTZ enterprises (the seller) shall have to
submit to the LBTZ Customs Sub-Department the table of norms of raw materials
imported from foreign countries, which constitute the products if the goods are
manufactured, processed, recycled or assembled in the LBTZ with the use of
foreign raw materials or components.
- To perform other obligations prescribed in the
Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding the customs procedures and the customs inspection and supervision
regime as well as documents guiding this matter.
b/ Responsibilities of the LBTZ Customs
Sub-Department:
- To carry out the customs procedures for export
goods of LBTZ enterprises and the import goods of inland enterprises strictly
according to regulations.
- In cases where goods imported from foreign
countries into the LBTZ are not consumed up and the transportation thereof into
the inland for consumption is applied for, the Customs shall base themselves on
the initial import dossier sets to carry out the import procedures. Goods
imported in any form shall be subject to the procedures prescribed for such
form.
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- To control and supervise goods when they go
through Gate B into the inland.
- To carry out procedures for non-commercial
goods brought from the LBTZ into the inland.
III. IMPLEMENTATION
ORGANIZATION
1. The director of the Customs Department of
Quang Tri province shall have to organize and direct its attached units to
implement this Decision; closely coordinate with the concerned agencies in
strictly implementing the Regulation on Lao Bao Trade Zone, issued together
with Decision No.219/1998/QD-TTg of November 12, 1998 and Decision
No.08/2002/QD-TTg of January 11, 2002 of the Prime Minister and other relevant
documents.
2. The General Department of Customs shall
regularly monitor, inspect and guide the Customs Department of Quang Tri
province and the Customs Departments of other provinces and cities in strictly
implementing this Decision. In the course of implementation, if any problems
arise, they should be reported in time to the Finance Ministry for settlement.
FORE THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung