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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.
50/2005/QD-BTC
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Hanoi,
July
19, 2005
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DECISION
PROMULGATING THE REGULATION ON THE PROCESS OF EXPERIMENTING
THE E-CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS
THE MINISTER OF FINANCE
Pursuant to Customs Law No.
29/2001/QH10, which was passed on June 29, 2001, by the Xth National
Assembly of the Socialist Republic of Vietnam at its 9th session;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to the Prime Minister’s Decision No. 149/2005/QD-TTg of June 20, 2005,
on experimenting the e-customs procedures;
At the proposal of the general director of the General Department of Customs,
DECIDES:
Article 1.-
To promulgate together with this Decision:
- The Regulation on the process
of experimenting the e-customs procedures for export and import goods;
- Forms of registration for
participation in e-customs procedures (code HQ/2005-DKDT), recognition of
participation in e-customs procedures (code HQ/2005-CNDT), e-customs
declaration (code HQ/2005-TKDT), annex to e-customs declaration (code
HQ/2005-PLTKDT), customs operation seal, ticket of paper dossier examination
results (code HQ/2005-PKG), and ticket of goods inspection results (code
HQ/2005-PKH).
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Article 2.-
The general director of the General Department of Customs shall have to guide
the implementation of this Regulation; formulate and submit to the Finance
Minister for approval models and organizational structures of E-Customs
Sub-Departments; provide training to customs officers and enterprises; assume
the prime responsibility for, and coordinate with concerned agencies inside and
outside the customs service in, building and developing an e-customs data
processing system; propose the selection of organizations participating in experimentation
of e-customs data transmission services in order to ensure the carrying out of
e-customs procedures.
Article 3.-
This Decision takes effect 15 days after its publication in “Official Gazette.”
Article 4.-
The general director of the General Department of Customs and heads of units
under the Finance Ministry, and concerned organizations and individuals shall
have to implement this Decision.
FOR
THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
REGULATION
ON THE PROCESS OF EXPERIMENTING THE E-CUSTOMS PROCEDURES
FOR EXPORT AND IMPORT GOODS
(Issued together with the Finance Minister’s Decision No. 50/2005/QD-BTC of
July 19, 2005)
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1. Subjects and scope of
application
a/ Subjects of application:
Enterprises of all economic sectors that voluntarily register the participation
in e-customs procedures and their registrations are approved by customs
offices.
b/ Scope of application: The
e-customs procedures provided for in this Regulation applies to export and
import goods under contracts, for which the customs procedures are carried out
at the Customs Department of Hai Phong city, the Customs Department of Ho Chi
Minh city and Customs Departments of other provinces or cities under the
Finance Minister’ decision permitting the experimentation of e-customs
procedures.
2. Procedures for registration
of participation in the e-customs procedures
a/ Enterprises shall register
the participation in the e-customs procedures (form HQ/2005-DKDT - Appendix 1
to this Decision), and submit the registrations to the E-Customs
Sub-Departments of the localities where they make registration
(This form may be downloaded from
the General Customs Department’s website
http://www.customs.gov.vn);
b/ E-Customs Sub-Departments
shall, within 3 working days after receiving the registrations, check the
criteria in the enterprises’ registrations and if they are compliant with
regulations, submit them to the directors for approval and grant of access
accounts and papers of recognition of participation in e-customs procedures
(form HQ/2005-CNDT - Appendix 2); if not compliant, they shall notify the
refusal, clearly stating the reasons therefor.
II. E-CUSTOMS
PROCEDURES
1. E-customs
declaration and inspection, receipt and classification of customs dossiers
1.1.
E-customs declaration
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a/ To enter e-customs
declaration information in computers strictly according to the criteria and
standard forms under the guidance of the General Department of Customs and bear
responsibility for the accuracy of e-customs declaration information;
b/ To send e-customs declaration
information to the E-Customs Sub-Departments of the localities where they make
registration;
c/ To receive and perform jobs
according to notices guiding the carrying out of e-customs procedures,
specifically:
- To amend and/or supplement
e-customs declaration information at customs offices’ requests;
- To print declarations (02
copies), based on e-customs declaration information already accepted by customs
offices, sign and affix seal on declaration HQ/2005-TKDT (Appendix 3), and
annex to declaration HQ/2005-PLTKDT (Appendix 4), if export/import goods
contain 4 or more items (hereinafter called printed declarations);
- For goods with e-customs
declaration information accepted by the E-Customs Sub-Departments for customs
clearance, enterprises shall bring printed declarations to the supervision
sections of the Customs Sub-Departments of the border gates where export/import
goods arrive (hereinafter called border-gate Customs Sub-Departments for short)
for clearance;
- For goods with paper customs
dossiers to be produced and submitted before clearance at requests of E-Customs
Sub-Departments, enterprises shall submit and produce printed declarations
together with paper customs dossiers as requested;
- For goods with paper customs
dossiers to be produced and subject to actual inspection at requests of
E-Customs Sub-Departments, enterprises shall submit and produce printed
declarations together with paper customs dossiers to the E-Customs
Sub-Departments and produce goods to border-gate Customs Sub-Departments for
inspection as requested;
d/ Particularly for
export/import goods on the list of goods banned from export/import or the list
of goods subject to conditional export/import, or to assessment, analysis or
classification, enterprises shall submit or produce assorted permits, goods
quality inspection registrations or inspection-exemption notices, and quarantine
registrations, granted by competent state bodies, assessment, analysis and
classification results, and/or reconciliation-monitoring tickets (if any)
according to regulations (hereinafter referred collectively to as permits).
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1.2. Time of
inspecting declaration information and time limit for e-customs declaration
a/ Time of inspecting e-customs
declaration information
- E-customs declaration
information shall be inspected and accepted for registration during the working
hours, from 8:00 hrs to 12:00 hrs and from 13:00 hrs to 17:00 hrs (excluding
weekends and public holidays).
- Beyond working hours,
directors of E-Customs Sub-Departments shall decide to permit the inspection
and acceptance of e-customs declaration information at enterprises’ requests.
b/ Time limit for e-declaration
- For import goods, the
declaration shall be made before the goods arrive at border gates or within 30
days after the goods arrive at border gates; e-customs declaration information
shall be valid for carrying out customs procedures within 15 days after customs
offices accept e-customs declaration information.
- For export goods, the
declaration shall be made at least 8 hours before transport means exit;
e-customs declaration information shall be valid for carrying out customs
procedures within 15 days after customs offices accept e-customs declaration
information.
1.3.
Inspection, registration and classification of e-customs dossiers
a/ When receiving enterprises’
e-customs declaration information, based on the analysis of inspection
information and criteria according to regulations, customs offices shall,
through the e-customs data processing system, inspect and accept e-customs
declaration information or notify enterprises of their refusal to accept,
clearly stating the reasons therefor.
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- Clearance acceptance on the
basis of e-customs declaration information (Green Flow);
- Inspection of paper customs
dossiers before clearance (Yellow Flow);
- Inspection of paper customs
dossiers and actual inspection of goods before clearance (Red Flow).
c/ To send notices guiding the
carrying out of e-customs procedures to enterprises.
1.4.
Classification principles
a/ Clearance acceptance on the
basis of e-customs declaration information (Green Flow) in the following
cases:
a1/ Export goods meet one of the
following conditions:
- Export goods (excluding export
goods made of imported raw materials);
- Goods subject to conditional
export, for which permits have been submitted to customs offices as specified
at Point d, Section 1.1 of Part II.
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- Goods not on the list
specified at Point d, Section 1.1 of Part II; goods on the list specified at
Point d, Section 1.1 of Part II for which permits have been submitted or
produced to customs offices defined at Point d, Section 1.1 of Part II;
- Goods not subject to immediate
tax payment.
a3/ Goods in other special cases
to be decided by the Prime Minister;
b/ Inspection of paper customs
dossiers before clearance (Yellow Flow) in the following cases:
- Goods on the list specified at
Point d, Section 1.1 of Part II, for which permits have not yet been submitted
to customs offices;
- Goods subject to immediate tax
payment;
- Goods specified at Point a,
Section 1.4 of Part II, whose customs dossiers are detected with doubts.
c/ Inspection of paper customs
dossiers and actual inspection of goods before clearance (Red Flow) in
the following cases:
- Export/import goods of owners
that have violated the customs law time and again;
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d/ For goods specified at Points
a and b, Section 1.4 of Part II, which are detected as having signs of
violating the customs law, directors of E-Customs Sub-Departments shall decide
on appropriate flow changes.
e/ The general director of
Customs shall decide on classification criteria in the entire customs service,
directors of Customs Departments of the localities where exist E-Customs
Sub-Departments shall decide on classification criteria in the localities under
their respective management.
1.5. Receipt
or supplementation of permits and grant of reconciliation monitoring tickets
a/ Customs officers tasked to
receive and supplement permits submitted by enterprises shall perform the
following jobs:
- To receive and inspect the
validity of permits;
- To enter permits’ contents in
the e-customs data processing system;
- To keep permits.
b/ When enterprises file
applications for excerpting permits’ contents for carrying out the customs
procedures at other Customs Sub-Departments, customs officers shall:
- Cross-check the data on the
volumes of actually exported/imported goods with those in the enterprises’
applications. Effect reconciliation and certify the remaining goods volumes in
the reconciliation-monitoring tickets for such permits.
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2. Customs
clearance for goods
2.1. In case
of acceptance of e-customs declaration information and customs clearance (Green
Flow)
a/ Enterprises shall bring
printed declarations (02 copies) to supervision sections of border-gate Customs
Sub-Departments for customs clearance for goods.
b/ The supervision sections of
border-gate Customs Sub-Departments shall:
- Receive printed declarations
produced by enterprises;
- Inspect criteria of goods
already cleared from customs procedures in the e-customs data processing
system;
- Compare printed declarations
produced by enterprises with e-customs declaration information in the system;
- Certify the e-customs
clearance for import goods; or certify e-customs clearance and actual export
(for export goods) in printed declarations; sign and affix operational seal “Cleared
from e-customs procedures” (according to specimen seal in Appendix 5) on
box 32 of printed declarations, hand 01 copy to the customs declarer, 01 to the
E-Customs Sub-Department for archival); printed declarations already signed and
affixed by customs offices with operational seal “Cleared from e-customs
procedures” shall have equal validity as ordinary declarations;
- Update certification results
in the e-customs data processing system;
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2.2. In case
of inspection of paper customs dossiers (Yellow Flow)
a/ Enterprises shall submit and
produce printed declarations (02 copies) together with paper customs dossiers
to E-Customs Sub-Departments as requested.
b/ Customs officers shall
inspect on a case-by-case basis paper customs dossiers submitted and produced
by enterprises regarding commodity line policies, tax policies, customs value,
goods codes and origins; if taxes must be re-calculated after dossier
inspection, payable tax amounts shall be determined, based on current law
provisions; enter inspection results in the system; print tickets of paper
dossier inspection results (02 copies) HQ/2005-PKG (Appendix 6), together with
enterprises’ representatives, sign thereon for certification and return 01 copy
to enterprises and keep 01 copy together with the paper dossiers already
inspected at E-Customs Sub-Departments:
- Certify the customs clearance
in the system if the submitted and produced documents are valid and compatible
with e-customs declaration information;
- Request actual inspection of
goods before clearance in case of doubts;
- If detecting violations of the
customs law, handle them according to current regulations;
c/ If goods are cleared from
customs procedures immediately, heads of customs clearance teams of E-Customs
Sub-Departments shall approve the inspection results and decide on clearance in
the system. The customs clearance for goods shall comply with the provisions of
Section 2.1 of Part II.
d/ If goods are subject to
actual inspection, directors of E-Customs Sub-Departments shall decide on
actual inspection of goods before clearance. The actual inspection shall comply
with the provisions of Points c, d, e, f, g and h, Section 2.3 of Part II.
e/ If goods are subject to
analysis, classification or expertise assessment, border-gate Customs
Sub-Departments shall be requested to take samples for assessment. The taking
and keeping of assessed samples shall comply with current regulations. Right
after the assessment, analysis or classification results are available,
border-gate Customs Sub-Departments shall send them to E-Customs
Sub-Departments for completion of procedures. Customs clearance for goods in
these cases is effected as follows:
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- If goods are subject to
analysis, classification or assessment for determination of payable tax amounts
after samples are taken according to regulations, directors of E-Customs
Sub-Departments shall decide on customs clearance without having to wait for
assessment results.
f/ If goods are subject to
customs value determination, directors of E-Customs Sub-Departments shall
decide on customs clearance for goods, and at the same time, transfer paper
customs dossiers to post-clearance inspection sections under E-Customs
Sub-Departments.
g/ For goods subject to
inspection of paper customs dossiers before clearance, and several documents
are unavailable (commercial invoices, detailed lists of goods, certificates of
origin of goods), but E-Customs Sub-Departments approve the definite delayed
submission thereof, such goods shall be accepted for clearance.
h/ For goods for which payable
tax amounts have not yet been paid or fully paid within set time limit, but the
payable tax amounts are guaranteed by credit institutions or other
organizations licensed to conduct several banking operations, such goods shall
be accepted for clearance.
2.3. In case
of inspection of paper customs dossiers and actual inspection of goods (Red
Flow)
a/ Enterprises shall submit and
produce printed declarations (02 copies) together with paper customs dossiers
to E-Customs Sub-Departments as requested.
b/ Customs officers at E-Customs
Sub-Departments shall inspect documents produced by enterprises as requested
regarding commodity line policies, tax policies, customs value, goods codes and
origins; enter inspection results in the system; print tickets of paper dossier
inspection results (02 copies) and, together with enterprises’ representatives,
sign thereon for certification; hand over printed declarations together with
paper customs dossiers to enterprises for the latter to bring them to
border-gate Customs Sub-Departments for actual inspection of goods.
c/ Enterprises shall produce
goods to border-gate Customs Sub-Departments for actual inspection.
d/ Customs officers at
border-gate Customs Sub-Departments shall conduct actual inspection of goods as
requested regarding forms and extents of actual inspection in the system, which
are decided by heads of E-Customs Sub-Departments; the actual inspection may be
conducted with the use of machinery, technical equipment or other operational
measures; enter inspection results in the system; print tickets of goods
inspection results (02 copies) HQ/2005-PKH (Appendix 7) and, together with
enterprises’ representatives, sign thereon for certification.
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f/ Heads of customs clearance
teams of E-Customs Sub-Departments shall approve inspection results and decide
on customs clearance in the system.
g/ Border-gate Customs Sub-Departments
shall keep paper customs dossiers and transfer them to E-Customs
Sub-Departments, hand over printed declarations (02 copies) to enterprises.
h/ In cases where goods are
eligible for customs clearance, subsequent jobs specified in Section 2.1 of
Part II shall be performed. If violations of customs law are detected, they
shall be handled according to current regulations.
2.4. Tax and
customs fee collection and remittance
a/ Enterprises must fulfill tax
and customs fee obligations under notices of E-Customs Sub-Departments through
the e-customs data processing system, specifically:
- For goods subject to immediate
tax payment, after customs offices accept e-customs declaration information and
grant serial numbers of e-customs declarations, enterprises shall pay taxes
according to notices guiding the carrying out of e-customs procedures and
produce tax payment documents or documents of credit institutions or other
organizations licensed for several banking operations, guaranteeing payable tax
amounts, to E-Customs Sub-Departments before clearance;
- For goods eligible for tax
grace, enterprises must pay taxes according to notices guiding the carrying out
of e-customs procedures in the grace period according to the provisions of law;
- Customs fees for goods lots
already cleared from customs procedures in a month shall be paid between the 1st
and 10th day of the following month at E-Customs Sub-Departments.
b/ Customs officers of E-Customs
Sub-Departments shall:
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- Calculate and collect monthly
customs fees according to regulations.
2.5.
Supporting enterprises and settlement of complaints
a/ Enterprises participating in
e-customs procedures shall be trained in, and provided with documents on,
e-customs procedures; and they may request customs offices to settle problems
arising in the course of carrying out e-customs procedures.
b/ E-Customs Sub-Departments
shall have to guide, provide documents to, and settle problems of, enterprises,
which are related to e-customs procedures. If such problems fall beyond their
competence, they must promptly report and propose them to superior customs
offices.
c/ All questions, complaints or
disputes shall be settled on the basis of e-customs declaration information
kept in the e-customs data processing system.
2.6. Handling
of violations
a/ Directors of E-Customs
Sub-Departments shall handle violations according to their competence provided
for by law, and enter handling results in the system.
b/ For goods subject to actual
inspection, border-gate Customs Sub-Departments conducting actual inspection of
goods shall handle violations if detecting them, and enter handling results in
the system.
3.
Post-clearance inspection
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a/ Post-clearance inspection
constitutes a stage in the customs operation process, aiming to evaluate the
observance of customs law by customs declarers.
b/ All information in e-customs
declarations, printed declarations, customs dossiers, accounting books and
vouchers, and other documents related to export/import goods already cleared
from e-customs procedures, are subject to post-clearance inspection, including
goods, in case of necessity and if conditions permit.
c/ E-Customs Sub-Departments
shall conduct post-clearance inspection of export/import goods cleared from
customs procedures thereat on the basis of analyzing and processing information
from the database, paper customs dossiers and information from other
professional sections, agencies, organizations, individuals and customs offices
of different countries.
d/ Enterprises shall have to
submit and produce customs dossiers, accounting books and vouchers, and other
documents related to export/import goods with e-customs procedures already
cleared from e-customs procedures, including goods, in case of necessity and if
conditions permit, to E-Customs Sub-Departments, when so requested.
3.2.
Post-clearance inspection jobs by E-Customs Sub-Departments
a/ To receive and keep printed
declarations and paper customs dossiers (for goods subject to actual
inspection) already cleared from e-customs procedures, sent monthly by
border-gate Customs Sub-Departments.
b/ To collect information on the
basis of:
- Inspection of e-customs
declaration information for goods eligible for clearance;
- Inspection of paper customs
dossiers already received and kept;
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- Information from other
professional sections;
- Information from agencies,
organizations, individuals and customs of different countries.
c/ On the basis of inspection
results, if detecting signs of violating commodity policies, tax policies,
customs value, or goods codes or origins, to request enterprises to bring paper
customs dossiers and other documents related to goods for inspection according
to regulations; enter inspection results in the e-customs data processing
system. Within the time limit set in the amended and supplemented Export Tax
and Import Tax Law, if enterprises can redress by themselves errors and
mistakes in e-customs declaration and tax calculation and payment, customs
offices shall not issue decisions on post-clearance inspection.
d/ To classify, analyze and
assess information in order to determine objects and extents of post-clearance
inspection; draw up plans on post-clearance inspection; report thereon to
directors of provincial/municipal Customs Departments for approval and decision
on post-clearance inspection.
e/ To take post-clearance
inspection steps at enterprises according to the provisions of law and enter
post-clearance inspection results in the system.
4. Risk
control
The risk control sections of
E-Customs Sub-Departments shall perform the following tasks:
a/ To collect information and
data from the database, paper customs dossiers, from customs clearance,
post-clearance inspection and customs investigation sections, and information
from agencies, organizations, individuals and customs offices of different
countries.
b/ To classify, analyze, assess
and process in time information for risk determination in service of customs
clearance for goods, post-clearance inspection and smuggling combat in their
respective localities.
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d/ To enter the results in the
system in service of customs operations.
e/ To propose classification and
post-clearance inspection criteria and submit them to leaders of E-Customs
Sub-Departments.