THE GENERAL
DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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No.
07/2001/TT-TCHQ
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Hanoi, October
08, 2001
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CIRCULAR
GUIDING THE
IMPLEMENTATION OF REGISTRATION, MANAGEMENT AND USE OF IMPORT - EXPORT CODES IN
CONDUCTING IMPORT - EXPORT ACTIVITIES
1. Pursuant to the Customs Ordinance of
February 20, 1990;
2. Pursuant to Decree No. 57/1998/ND-CP of July 31, 1998 detailing the
implementation of the Commercial Law regarding import, export, processing, sale
and purchase agency activities with foreign countries;
3. Pursuant to Decree No. 44/2001/ND-CP of August 02, 2001 of the Government
amending and supplementing a number of Articles in Decree No. 57/1998/ND-CP of
July 31, 1998 detailing the implementation of the Commercial Law regarding
import, export, processing, sale and purchase agency activities with foreign
countries;
4. Pursuant to Decision No. 75/1998/QD-TTg of April 04, 1998 of the Prime
Minister stipulating the code numbers of tax payers;
The General Department of Customs providing the detail guidance on
registration, management and use of import - export codes as follow:
I - GENERAL PROVISIONS
1. Before conducting export-import activities
(except for goods exported and imported at the national borders with
neighboring countries, non-commercial goods, hand luggage of passengers on
entry or exit Vietnam), traders shall have to register with the Customs offices
2. The registration of export-import codes with
customs offices shall be made once and the certificate thereof shall be used
for the next customs procedures throughout the country.
3. The structure of the Customs offices’ system
of export-import codes is, in principle, in conformity with that of the system
of export-import codes as specified in Decision No. 75/1998/QD-TTg of the Prime
Minister and the Ministry of Finance’s guiding circular No. 79/TT-BTC.
II- PROCEDURES ON REGISTRATION FOR
EXPORT-IMPORT CODES
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1.1. To register the export-import codes with
the Customs Department of the city or province where they are headquartered.
1.2.To hand in the following documents when
registering import- export codes with the customs offices:
The notarized copies:
- The tax code registration certificate issued
by the Ministry of Finance.
- The business registration certificate for
domestic traders (The investment license for foreign- invested enterprises)
- The code registration declaration forms (Form
No.1 attached to this Circular)
1.3. Within maximum 3(three) working days from
receipt in full of valid documents by the customs offices, the traders will be
certified with the "the export-import code registration certificate"
(the Form attached to this Circular).
2. Responsibilities of customs agencies:
2.1 The municipal/ provincial Customs
Departments shall have to receive and examine traders’ dossiers of registration
for the codes. If the subjects and the number of documents in such dossiers are
the same as those prescribed at Point 1, Part I and Items 1.1 and 1.2, Part II
of this Circular, then the municipal/ provincial Customs Departments shall:
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- at the end of each day, make a list of traders
who made code registration in such day according to Form No.2 attached to this
Circular and fax to the General Department of Customs(the Department of
information technology and customs statistics) for checking and certification
of registration codes. The units, which are equipped with computers and
software of management over export-import codes, shall have to input data on
code registration into the computers and transmit them to the General
Department of Customs together with the list.
- After receiving the list certified by the
General Department of Customs and basing on the contents in the reply list,
Customs officials in charge of code registration shall inscribe all required
contents on "the export-import codes registration certificate",
put a number to this certificate, submit to the leadership of the General
Department of Customs for signature, stamp the seal and grant the originals to
the traders.
The export-import code registration certificates
shall be made in one original to grant to the trader. The municipal/ provincial
Customs Departments shall have to make copies and store the copies of such
original together with traders dossier of code registration for reviewing the
dossiers in the future.
- The municipal/ provincial Customs Departments
shall have to record the receipt of the
dossiers of code registration and the granting of the export-import code
registration certificate in a book. Such book shall have to consist of the
following contents: the date of receipt of the registration dossiers, the name
of customs officials who receive the dossiers, the numbers of the export-import
code registration certificates, signatures of traders or traders
representatives, the name of customs officials who grant the certificates and
the dates of grant of the certificates.
2.2 The Department of information technology and
customs statistics shall have to receive the list of those who register
export-import codes sent by the Customs Departments, and exchange information
with the Ministry of Finance’s database on tax codes as agreed between the
Ministry of Finance and the General Department of Customs. The Department of
information technology and customs statistics shall also set up a database to
update enterprises which are revoked with export-import code or resolved to
check and certify the accuracy and validity of the data on code registration.
Within 2(two) working days from the receipt of the list of those who register
export-import codes sent by municipal/ provincial Customs Departments, the
Department of information technology and customs statistics shall have to send
the certified list of codes to the unit which requests "the
export-import code registration certificate"
3. Procedures for changing, re-granting, and
revoking the export-import code registration
certificate
Where traders make the decision on division,
separation, merger or changes to the contents on "the export-import
code registration certificate", they shall have to hand in the old
export-import code registration certificate and apply for the re-granting
of a new export-import code registration certificate at the customs office that
granted the first certificate.
3.1 Where traders change one of the following
contents:
- The code (the first 10 digits of the code of
13 digits)
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- The transaction name
- The business registration number,
Then they shall have to carry out the same
procedure as that for granting the new certificate.
3.2 Where traders change one of the following
contents:
- the address
- the telephone number
- the granting agency,
then the municipal/ provincial Customs
Departments shall grant the new "the export-import code registration
certificate" to traders based on traders written request and the
registration book, and notify the Department of information technology and
customs statistics in writing to update the branch’s database with such
changes.
3.3 Where traders "the export-import
code registration certificate" are lost or damaged, then the
municipal/ provincial Customs Departments shall base on traders written
requests and the registration book to grant the new "the export-import
code registration certificate", to revoke the damaged certificates,
and at the same time to notify the Department of information technology and
customs statistics in writing.
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III- MANAGEMENT AND USE OF EXPORT-IMPORT
CODES
1. For traders:
Traders shall have to write their export-import
codes (including entrusted enterprises tax codes in case of import and export
assignment) on the customs declaration form, related papers, books and
documents when handing in them to customs offices. Traders shall have to write
their codes in the right- hand corner at the top of papers, books and documents
which are not designed with the section for writing codes.
2. For customs offices:
2.1. Customs offices shall have to check traders
writing of export-import codes when traders carry out customs procedures and
shall have to use the uniform system of codes in all phases of customs
operation.
2.2. The municipal/ provincial Customs
Departments shall have to contact frequently with State administrative bodies
at localities and notify the General Department of Customs in writing on a
monthly basis of merger, dissolution, or temporary suspension of export-import
activities of traders which are granted "the export-import code
registration certificate" and managed by such municipal/ provincial
Customs Departments. Basing on municipal/ provincial Customs Departments
notification, the General Department of Customs shall make a decision on either
annulling or suspending the validity of such traders export-import code
registration certificates.
IV-ORGANIZATION OF IMPLEMENTATION
1. "The export-import code registration
certificates" granted according to Circular No. 06/1998/TT-TCHQ
remains its effect.
Traders (not fall under subjects of code
grant as prescribed in Circular No. 06/1998/TT-TCHQ) who are granted the
codes according to Part 4 of Official Letter No.
91/TCHQ-THTK dated 6 January, 1999 shall be re-granted the export-import codes
according to this Circular.
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3. The General Department of Customs office
shall have to print (the
export-import code registration certificate, the
declaration form for code registration) and provide them to municipal/
provincial Customs Departments so as to serve the registration of export-import
codes.
4. The Department of information technology and
customs statistics shall have to coordinate with concerned units to elaborate
the database system, to manage export-import codes and traders who have
registered export-import codes but dissolve or merger and update municipal/
provincial Customs Departments with such codes and traders for use in customs
operation, to manage, to monitor and supervise the system of export-import
codes by customs procedures, to ensure the uniformity and tightness of the
whole branch, and to create favorable conditions for export-import activities.
5. This Circular takes effect from its signing.
The customs branchs previous documents on the grant of export-import enterprise
codes are annulled.
If there arise any difficulties in the course of
implementation, units may notify the General Department of Customs for
consideration of handling.
P.P. THE
GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
THE DEPUTY HEAD
Nguyen Ngoc Tuc