|
THE
GENERAL DEPARTMENT OF CUSTOM
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No.
1952/QD-TCHQ
|
Hanoi,
December 19, 2005
|
DECISION
ON ISSUANCE OF PRIORITY
CARD FOR CUSTOMS PROCEDURES
HEAD OF GENERAL DEPARTMENT OF CUSTOMS
Pursuant to Law on Customs
dated June 29, 2001 and Law on Amendments to and Supplemental of a number of
Articles of Law on Customs passed by the Legislature XI of the National Assembly
at its 7th Session on June 14, 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of
the Government Providing Detailed Guidelines for the Implementation of Law on
Customs with respect to Customs Procedures, Inspection and Supervision;
Pursuant to Circular No.
112/2005/TT-BTC dated Decemebr 15, 2005 of the Ministry of Finance Providing
Guidelines for the Implementation of to Decree No. 154/2005/ND-CP dated
December 15, 2005 of the Government Providing Detailed Guidelines for the
Implementation of Law on Customs with respect to Customs Procedures, Inspection
and Supervision;
Pursuant to Decree No.
96/2002/ND-CP dated November 19, 2002 on Functions, Duties, Power and
Organization of the General Department of Customs;
In consideration of Recommendations
of the Head of Customs Management Supervision Division.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 1. To issue, in
conjunction herewith, the Temporary Regulations on Issuance of Priority Card
for Customs Procedures.
Article 2. This Decision
shall take effect as of January 1, 2006.
Article 3. Head of
affiliated units of General Department of Custonms, Head of Custums Department
of Provinces and Cities shall be responsible for the implemetation of this
decision.
HEAD OF
GENERAL DEPARTMENT OF CUSTOMS
Le Manh Hung
TEMPORARY REGULATIONS
ON
ISSUANCE OF PRIORITY CARD FOR CUSTOMS PROCEDURES
(Issued in conjunction with Decision No. 1952/TCHQ/QD/GSQL dated December
19, 2005)
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
GENERAL PROVISIONS
Article 1. Qualified
Subjects:
1. Should any enterprises that
were incorporated under the laws and have its operations of import and export
at least 365 days counted until the application date for the issuance of
priority card for customs procedures (herein after shall be referred to as
“Card”) qualify for conditions set forth in Article 2, voluntarily apply for
issuance of the Card and comply with the provision provided herein, such
enterprises shall be entitled to be considered for the issuance of the Card by
the Customs Department of provinces, cities (Customs Department).
2. For enterprises that have
several branches, subsidiaries, each of the branches, subsidiaries that carry
out independent accounting system and have their own tax I.D. shall be entitled
to be considered and issued with separate Cards.
For enterprise operating in
various areas under a management of one Customs Department or several Customs
Department, such enterprise should be considered by relevant Customs
Departments for issuance of a proper number of Cards. Cards issued by
certain Customs Department shall only be used validly in the area managed by
such Customs department.
3. Where the enterprises,
branches or subsidiaries that already issued with the Cards are no longer
qualified for the conditions set forth herein, all Cards issued to such entity
shall recognize to be void.
4. The priority cards shall be
granted free of charge by the Customs agency.
Article 2. Conditions for
Issuance of the Cards:
Being an enterprise that has well
complied with customs regulations.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Such enterprise has not
punished by law for smuggling, illegal transportation across border lines;
2. Such enterprise has not been
subject to customs administrative penalty exceed the authority of the head of
Customs Department for more than 2 time.
3. Such enterprise does not
commit any taxes evasion: does not be subject to a penalty of complete
tax payable or more.
4. Such enterprise does not owe
any tax payable for more than 90 days.
5. Such enterprise is entitled
to pay the VAT by deduction method.
Article 3. Incentives
1. Enterprise having Card shall
be entitled to the following incentives upon its performance of customs
procedures:
a. Registered customs dossiers
shall be entitled to be verified applicable to the one of enterprises well
complying with customs regulations;
b. Merchandise shall be exempted
from physical inspection;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Upon the performance of
import, export procedures for certain shipment, if there is any breach
discovered through information analysis, head of Custom Department shall decide
to impose appropriate inspection measure.
Chapter II
PROCEDURES FOR ISSUANCE, UTILIZATION AND WITHDRWAL THE
CARDS
Article 4. Issuance
Procedures
1. General Customs Department
shall publicly announce the conditions set forth in Article 2 for the reference
of and application for the issuance of the Cards by the enterprises.
2. Where the enterprise find
themselves qualified for the application conditions as provided in Article 2
and wish to be grant with the Card, the enterprises shall submit to the Customs
Department at the province, city where the such enterprise locate its head
office an request for such issuance.
In the request, the enterprise
shall undertake and be responsible for its qualification to the conditions
setting forth in Article 2 and must clearly state the number of Cards it wishes
to be granted in conformity with its operation.
3. Within 05 working days from
receipt of the application, the Customs Department shall verify the
application. Should the enterprise qualify for conditions setting forth
herein, the Customs Department shall issue the enterprise the Card. Where
the Customs Department reject to issue the Card, rejection shall be explained
in written.
Article 5. Priority Card for
Customs Procedures
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. The Card shall have a
validity of 06 (six) months as of the issuance date.
Article 6. Re-Issuance
1. Customs Department which is
responsible for issuance the Cards shall be responsible to re-issue the Cards where
the Card is expired, lost or damaged. Upon the issuance of the new Card, the
Customs Department shall take back last Card and save in the enterprise
application.
2. Procedures for re-issuance
shall be the same to the procedures for first issuance.
Article 7. Utilization
1. The enterprises shall be
entitled to use the Card to carry out customs procedures for import, export of
its own goods at the Customs agency under the management of the Customs
Department that issued the Card.
2. Where the enterprise does not
directly carry out customs procedures but contracted customs agent, the customs
agent shall be entitled to use the Card to carry out customs procedures for
goods owned by the Card’s holder.
3. The Cards shall not be
permitted for customs procedures with respect to the import, export of
consigned goods.
4. The Cards shall be presented
to customs officers upon performing of customs procedures for inspection and
application of preferential procedures as provided in Article 3.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Customs Department which
issues the Card shall be responsible to regularly inspect, monitor, and
appraise the compliance of the enterprises in term of Customs regulations, the
issuance, utilization, revocation and management of the Card under the
regulations hereof.
2. Where there is a violation to
the issuing conditions provided hereof, the Customs Department which issued the
Cards shall revoke the Card and immediately (within a day) inform its
affiliates and the Customs Department of others provinces, cities via email (be
guided in a separate instrument).
Chapter III
IMPLEMENTATION
Article 9. Implementation
1. Head of Customs Management
Supervision Division shall be responsible to assist the General Department of
Customs to monitor, guide, inspect the implementation hereof and the issuance
of the Cards.
2. Head of Planning and Finance
shall be responsible for financial balance with respect to the printing and
issuance of the Cards.
3. Head of Customs Department of
provinces and cities shall be responsible for the implementation of the
regulations.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
APPLICATION
FOR PRIORITY CARD FOR CUSTOMS PROCEDURES
To:
Head of Customs Department of (Province,City)
Company:
Trade Name:
Address:
Phone:
Fax:
Email:
Import Export Code:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Pursuant to Temporary
Regulations on Issuance of Priority Card for Customs Procedures (Card) issued
in conjunction with Decision No. ...../QD-TCHQ, dated December ___, 2005 of the
General Department of Customs.
In consideration of coditions
for issuance of the Card provided in Article 2 of the Temporary Regulations on
Issuance of Priority Card for Customs Procedures, we, ........., found that we
are qualified for such conditions.
Therefore, we herby submit to
the Head of Custom Department for the issuance of the Card for our
company.
Number of Cards:
(state the number of cards and the reason for your request)
We, .........., undertake to
strictly comply with customs regulations and the provision of this Regulations
and be responsible for any breach that we may commit.
.......,.
[date] [month] year
200...
Director
(sign
and state full name)