56/2019/TT-BTC in Vietnam, Circular 56/2019/TT-BTC amendments to Circular 49/2015/TT-BTC and Circular 191/2015/TT-BTC in Vietnam

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E-customs declaration forms for imports and exports heading No.1 are revoked in following 6 cases

THE MINISTRY OF FINANCE -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 56/2019/TT-BTC	Hanoi, August 23, 2019

CIRCULAR

ON AMENDMENTS TO CIRCULAR NO. 49/2015/TT-BTC DATED APRIL 14, 2015 ON CUSTOMS PROCEDURES APPLICABLE TO MAILS, PACKAGES OR PARCELS OF GOODS EXPORTED OR IMPORTED THROUGH POSTAL SERVICES PROVIDED BY AUTHORIZED ENTERPRISES AND CIRCULAR NO. 191/2015/TT-BTC DATED NOVEMBER 24, 2015 ON CUSTOMS PROCEDURES FOR GOODS EXPORTED, IMPORTED, TRANSITED THROUGH INTERNATIONAL EXPRESS DELIVERY SERVICES

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on Special Excise Tax dated November 14, 2008; the Law on the amendments to the Law on Special Excise Tax dated November 26, 2014;

Pursuant to the Law on Value Added Tax dated June 3, 2008; the Law on the amendments to the Law on Value Added Tax dated June 19, 2013;

Pursuant to the Law on the amendments to the Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax Administration dated April 6, 2016;

Pursuant to the Law on Tax Administration dated November 29, 2006; the Law on the amendments to the Law on Tax Administration dated November 20, 2012; the Law on the amendments to Laws on Taxation dated November 26, 2014;

...

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Pursuant to Government's Decree No. 68/2016/ND-CP dated July 1, 2016 on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 and the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance on enforcement of the Law on Customs regarding customs procedures, examination, supervision and control procedures;

Pursuant to the Decree No. 134/2016/ND-CP dated September 1, 2016 providing specific provisions and guidance on enforcement of the Law on Export and Import Duties;

Pursuant to the Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for the Law on Tax Administration and the Law on the amendments to the Law on Tax Administration;

Pursuant to Government's Decree No. 47/2011/ND-CP dated June 17, 2011 on guidelines for the Law on Postal Services;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular on amendments to Circular No. 49/2015/TT-BTC dated April 14, 2015 on customs procedures applicable to mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises and Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for goods exported, imported, transited through international express delivery services.

Article 1. Amendments to certain Articles of Circular No. 49/2015/TT-BTC dated April 14, 2015 regarding customs procedures applicable to mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises

...

“4. Enterprises engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts.”

2. Article 3 shall be amended as follows:

“Article 3. Location of completing customs formalities

Comply with provisions of Clause 2 Article 1 of Government's Decree No. 59/2018/ND-CP dated April 20, 2018.”

3. Clause 3, Point a, Point g shall be amended; Point m, n shall be added to Clause 5; Point b, c, d shall be amended; Point dd, Point e shall be added to Clause 6; and Clause 7 Article 4 shall be amended as follows:

“3. Customs declaration

a) Customs declarants shall lodge customs declarations electronically. In case of Clause 12, Article 1 of the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to Government's Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance on enforcement of the Law on Customs on customs procedures, examination, supervision and control procedures (hereinafter referred to as Decree No. 59/2018/ND-CP), customs declarants may lodge customs declaration electronically or in writing at their option.

b) Based on the good owner's shipping information on the CN22 or CN23 form, the E1QT postal number, the dossier and documents of packages or parcels of goods exported or imported, the information provided by the consignor to the enterprise and internal warning information of the enterprise about the difference between the declaration information of the consignor about the goods, the value of the goods and the actual goods and relevant documents (if any), the packages and parcels shall be categorized as follows:

b.1) For packages and parcels of exported goods:

...

b.1.1.1) The customs value thereof is less than five million Vietnamese dong (VND 5,000,000);

b.1.1.2) Eligible for exemption of export duty or incurring export duty of 0%;

b.1.1.3) Not belong to the category requiring export license or inspection by specialized agency.

b.1.2) Category 2: Packages and parcels of exported goods other than those in category 1; packages and parcels of exported goods in category 1 but the good owner or the person authorized the good owner requiring self-completion of customs procedures; packages and parcels involving internal warning information of the enterprise; packages and parcels in doubt as to the customs value.

b.2) For packages and parcels of imported goods:

b.2.1) Category 1: Packages and parcels of imported goods with customs value within imported duty-free allowance as prescribed in Article 8 and Article 29 of the Decree No. 134/2016/ND-CP providing specific provisions and guidance on enforcement of the Law on Export and Import Duties (hereinafter referred to as Decree No. 134/2016/ND-CP) and not belong to those requiring import license or inspection by specialized agency.

b.2.2) Category 2: Packages and parcels of imported goods other than those in category 1; packages and parcels of exported goods in category 1 but the good owner or the person authorized the good owner requiring self-completion of customs procedures; packages and parcels of goods involving internal warning information of the enterprise; packages and parcels in doubt as to the customs value.

c) In case of insufficient information in the CN22 or CN23 form, the E1QT postal number (using the form of Universal Postal Union issued herewith), either in paper-based or electronic form, to categorize goods and make customs declaration, the enterprise shall preview packages or parcels of goods in areas with surveillance cameras, under the supervision of customs officers:

c.1) If the description of a good in the CN22 or CN23 form, the E1QT postal number is different from the actual package or parcel of good, the customs officer shall make 2 copies of records bearing certification of the enterprise, each party will keep 1 copy. The record must state correct description of the good and specify that the enterprise is obliged to keep the good in an unaltered state.

...

c.3) The enterprise must declare clearly number, date of the record as prescribed in Point c.1 checkpoint of import in the customs declaration form at the box 32 of the form HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs inspection and supervision; export and import duties and tax administration as to exported and imported goods (hereinafter referred to as Circular No. 38/2015/TT-BTC) of the paper-based customs declaration or in the note section of the e-customs declaration.

d) If the customs authority finds that the customs declaration is categorized to the package or parcel of good not properly as stated in Point b of this Clause, further actions shall be taken as per the law. The enterprise shall keep the package or parcel of good improperly categorized in a separate area and proceed the customs procedures for packages or parcels of goods which are properly categorized. The customs authority shall undertake physical verification of the package or parcel of good improperly categorized upon the new customs declaration.

5. Responsibilities of the enterprise

a) Categorize packages or parcels of exported or imported goods as prescribed in Point b Clause 3 hereof.

g) Manage exported postal items after completing the customs procedures until they are actually exported and arrange the delivery of imported postal items after such postal items have been cleared by customs authorities to correct addresses of recipients.

m) Send notices of time to carry out customs procedures as to packages or parcels of goods falling under holidays, days off and beyond office hours via e-customs system or in writing to the customs authorities. The notice shall be sent within the time prescribed in Clause 1 Article 4 of Circular No. 38/2015/TT-BTC.

Where it is necessary to carry out customs procedures as to a package or parcel of good of an enterprise within a fixed timeframe, not falling under 8 statutory working hours, the enterprise shall notify the customs authority in writing of the working timeframe and the period of time to be applicable to the said working timeframe in order for the customs authority to carry out the corresponding customs procedures.

n) Provide documents of the customs dossier for the good owner for maintenance purpose as prescribed if the enterprise is the customs declarant.

6. Responsibilities of Sub-department of Customs

...

c) Deal with overpaid duties, interests on late payment or fines as prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC.

d) Conduct tax imposition as prescribed in Article 48 of Circular No. 38/2015/TT-BTC and Clause 27 Article 1 of Circular No. 39/2018/TT-BTC.

dd) As soon as practicable after receiving such a notice of time to carry out customs procedures on holidays, days off and beyond office hours, the customs authority shall give a feedback to the enterprise via e-customs system or in writing as to arrangement of working timeframe for customs procedures as prescribed in Clause 1 Article 4 of Circular No. 38/2015/TT-BTC.

e) Arrange to carry out customs procedures according to the noticed time of the enterprise and feedback of the customs authority as prescribed in Point m Clause 5 and Point dd of this Clause.

7. Responsibility of the customs declarant being good owner or person authorized by good owner specified in Clause 3 Article 5 of Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance of enforcement of the Law on Customs on customs procedures, examination, supervision and control procedures, amended in Clause 3 Article 1 of Decree No. 59/2018/ND-CP.

shall comply with provisions of Article 18 of the Law on Customs dated June 23, 2014 and this Circular.”

4. Article 5 shall be amended as follows:

“Article 5. Customs documentation

1. Customs documentation of packages and parcels of category 1 consists of:

...

In case of paper-based customs declaration prescribed in Clause 12 Article 1 of Decree No. 59/2018/ND-CP, the enterprise shall submit 2 originals of customs declaration using form No. HQ/2015/XK or form No. HQ/2015/NK of Appendix IV issued together with Circular No. 38/2015/TT-BTC made according to the guidelines in Appendix II of List 1 issued herewith.

b) The CN22 and CN23 forms, the E1QT postal number or other equivalent transport documents if the good is transported by seaway, airway, railway, or multimodal transport as per the law (regarding package or parcel of imported good): 01 copy.

c) Commercial invoice (if any): 01 copy.

2. Customs documentation of packages and parcels of category 2

Comply with Clause 5 Article 1 of Circular No. 39/2018/TT-BTC.”

5. Article 6 shall be amended as follows:

Article 6. Paper-based customs procedure for packages or parcels of exported and imported goods

1. Customs procedures for packages or parcels of goods of category 1 prescribed in this Circular:

a) Responsibilities of enterprise

...

a.2) Present customs documentation and the package or parcel of good for inspection subject to decision of the customs authority;

a.3) Carry out customs procedures as prescribed in Clause 2 of this Article according to each CN22 or CN23 form, or E1QT postal number or other equivalent transport document as to the package or parcel of good not in conformity with the declaration;

a.4) If the declarant or taxpayer may make an additional declaration as prescribed in Clause 9 Article 1 of Circular No. 39/2018/TT-BTC, 2 originals of application for additional declaration using form No. 03/KBS/GSQL of Appendix II issued together with Circular No. 39/2018/TT-BTC and 1 copy of every document related to the additional declaration to Sub-department of Customs where the customs declaration is registered;

a.5) In cases of cancellation of customs declaration as prescribed in Point a.4 Clause 1 Article 7 of this Circular, 2 originals of the application for cancellation of customs declaration using form No. 04/HTK/GSQL of Appendix II issued together with Circular No. 39/2018/TT-BTC must be submitted to the Sub-department of Customs where the customs declaration is registered;

a.6) Implement decisions of customs authorities as prescribed;

a.7) Certify that the package or parcel of good is released from customs controlled area in case of customs supervision of package or parcel of the good entering, being stored, and leaving warehouse or site.

b) Responsibilities of the customs authority

b.1) Receive and verify the customs documentation of the enterprise;

b.2) The Head of Sub-department shall decide the inspection of goods using scanners under rules of risk management:

...

b.2.2) If there is any doubt as to the package or parcel of good, the customs officer shall conduct physical inspection of the package or parcel of good according to each CN22 or CN23 form, or E1QT postal number or equivalent transport document showing suspicious signs:

b.2.2.1) If the package or parcel of good is considered consistent with the corresponding declaration, the customs authority shall grant clearance to the package or parcel of good as prescribed;

b.2.2.2) If the package or parcel of good is considered inconsistent with the corresponding declaration, the customs authority shall take actions against violation and require the enterprise to carry out customs procedures as prescribed in Clause 2 of this Article;

b.3) Receive the additional declaration documentation, specify date and time of receipt of additional declaration documentation; check if the additional declaration documentation is sufficient and satisfactory; conduct physical inspection of the good (if any); mark inspection result in the application for additional declaration; return the customs declarant 1 application for additional declaration bearing the certification of the customs authority;

b.4) Receive and verify the application for cancellation of customs declaration of the enterprise; inspect reason, conditions and details of such application; mark inspection result in the application for cancellation; return the customs declarant 1 application for cancellation of customs declaration bearing the certification of the customs authority. The customs officer shall cross the cancelled customs declaration using fountain pen, bear his/her signature and seal; and keep such customs declaration according to the order of the registration number;

b.5) The customs officer shall update information of the declaration being granted clearance certification into the e-customs system as prescribed.

2. Customs procedures for packages or parcels of exported and imported goods of category 2 prescribed in this Circular:

a) Comply with provisions applicable to paper-based customs declaration in Circular No. 38/2015/TT-BTC, amended in Circular No. 39/2018/TT-BTC.

b) With regard to inspection of customs value, actions against inspection result of customs value and identification of origin of goods, they shall conform to laws and regulations on customs value, identification of origin of exported or imported goods.

...

6. Article 7 shall be amended as follows:

“Article 7. Electronic customs procedure for packages or parcels of exported and imported goods

1. With respect to packages and parcels of category 1

a) Responsibilities of enterprise:

a.1) Declare and send fully filled-in entries of declaration of low-value imported goods, declaration of low-value exported goods as prescribed in Point a Clause 1 Article 5 of this Circular to the e-customs system; and receive feedback from the e-customs system.

a.2) Present the customs documentation in order of the customs authority to inspect if the customs declaration is classified under yellow channel. Present the documentation and goods in order for the customs authority to inspect if the customs declaration is classified under red channel.

a.3) Additional declaration

a.3.1) Make additional declaration in case of permission as prescribed in Clause 9 Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2) Procedures for additional declaration:

...

a.4) Cancel customs declaration in the following cases:

a.4.1) The cases prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC;

a.4.2) Make multiple customs declarations for the same package or parcel of good (information on declaration is repeated);

a.4.3) The package or parcel of imported good is associated with a completed customs declaration and completed destruction procedure in Vietnam as prescribed,

a.4.4) The customs declaration with package or parcel of good improperly categorized as prescribed in Point b Clause 3 Article 4 of this Circular after subject to actions against violation as per the law.

a.4.5) Regarding a declaration of low-value good with incorrectly-filled entries, additional declaration prescribed in Section B Appendix I of the List 1 issued herewith is not permitted, unless: the declaration of low-value imported good being granted customs clearance or conditional customs clearance and good having passed through customs controlled area; the declaration of low-value exported good being granted customs clearance or conditional customs clearance and the good is actually exported;

a.4.6) The consignee refuses to receive the package or parcel of imported good with the registered customs declaration which has not been cleared.

a.5) Procedure for cancellation of customs declaration:

a.5.1) In case of Point a.4.1 of this Clause, the customs declaration shall be cancelled in accordance with Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

...

a.5.3) In case of Point a.4.3 of this Clause, the customs declaration shall be cancelled as the case in which the customs declaration has been registered but the good fails to conform to regulations on management and inspection by specialized agency, after subject to the additional penalty of forced re-export or destruction as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

a.5.4) In case of Point a.4.4 of this Clause, the enterprise must cancel the customs declaration before making a new customs declaration. The customs declaration shall be cancelled as the customs declaration which is not valid for completing customs procedures as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

a.6) Implement decisions of customs authorities as prescribed.

b) Responsibility of Sub-department of Customs:

b.1) Check customs documentation, revised customs documentation (if any) on the e-customs system as prescribed in Articles 23, 24 of Circular No. 38/2015/TT-BTC, amended in Clause 12, Clause 13 Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC and Clause 9, Clause 14, Clause 15, Clause 16 Article 1 of Circular No. 39/2018/TT-BTC.

b.2) Conduct physical inspection of the package or parcel of good in accordance with regulations on physical inspection of goods associated with export and import consignments upon carry out procedures at Sub-department of Customs at checkpoint as prescribed in Clause 18 Article 1 of Circular No. 39/2018/TT-BTC and process customs inspection result as prescribed in Clause 19 Article 1 of Circular No. 39/2018/TT-BTC.

b.3) Grant clearance of the package or parcel of good as prescribed.

b.4) Cancel customs declaration as prescribed in Point a.4 and a.5 of this Clause.

2. With respect to packages and parcels of category 2

...

c) Cancel customs declaration as prescribed in Point a.4, Point a.5 Clause 1 of this Article.”

7. Article 8a shall be added as follows:

“Article 8a. Customs supervision of packages or parcels of exported and imported goods at places for gathering, inspection and supervision of EMS goods and parcel posts

1. Responsibilities of appointed enterprises or enterprises engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts in entering, being stored, and leaving warehouses and sites as to packages or parcels of exported and imported goods

1.1. Availability of connection to e-customs system

a) During unloading packages or parcels of goods to the warehouse or site:

a.1) Update information about actual packages or parcels of goods unloaded to the warehouse or site according to the entries prescribed in Form No. 01 Appendix III of List 1 issued herewith to the e-customs system. If there is information about the secondary bill, CN22 or CN23 form, or E1QT postal number on the e-customs system, the information must be updated within 1 hour after completion of unloading the goods to warehouse or site. If there is no information about the secondary bill, CN22 or CN23 form, or E1QT postal number on the e-customs system, the information about actual goods before categorization of packages or parcels of goods must be updated.

a.2) Update information about good difference (if any) according to the entries prescribed in Form No. 04 Appendix III of List 1 issued herewith and revision of the bill, CN22 or CN23 form, or E1QT postal number to the e-customs system if the package or parcel of good being moved to the warehouse or site has any difference in quantity, weight of the good as compared to that declared on the e-customs system.

...

b.1) If there is any change to the package or parcel of good being stored in the warehouse or site, updates such change using Form No. 02 or cancellation information using Form No. 03 Appendix III of List 1 issued herewith to the e-customs system.

b.2) If the package or parcel of good is not intact, torn or broken in a manner that lead to a discrepancy in quantity, weight, move it to an area where surveillance cameras are available; cooperate with the customs authority to make an irregular report; update information according to the entries prescribed in Form No. 02 or 03 Appendix III of List 1 issued herewith to the e-customs system.

c) During moving packages or parcels of goods out of the warehouse or site:

c.1) Receive information about packages or parcels of goods eligible for passing through customs controlled area from the e-customs system;

c.2) Move the goods out of the warehouse on if the information on the packages thereof matches with the goods eligible for passing through customs controlled area;

c.3) Present the package or parcel of good in order for the customs authority to inspect it by scanner in case of the good of category 1, except for packages or parcels of goods which have undergone physical inspection;

c.4) Refrain from moving the package or parcel of good out of the warehouse or site upon receiving a notice from the e-customs system to suspend the movement of good through customs controlled area as prescribed in Clause 32 Article 1 of Circular No. 39/2018/TT-BTC. Notify the customs declarant to contact the customs authority for further steps as prescribed;

c.5) Promptly after the package or parcel of good is moved out of the warehouse or site, update information about such good according to the entries prescribed in Form No. 05 Appendix III of List 1 issued herewith to the e-customs system;

c.6) Send request for cancellation of certification that the package or parcel of good has been moved out of the warehouse or site according to the entries prescribed in Form No. 08 Appendix III of List 1 issued herewith to the e-customs system.

...

a) The packages or parcels of goods may be moved out of the warehouse or site in the following cases:

a.1) With regard to packages or parcels of goods of category 1: after obtaining a certification that the good is eligible for passing through customs controlled area from the customs authority on the manifest of goods using Form No. HQ01-BKCTHH or the list of declarations of low-value exported and imported goods being granted customs declaration using Form No. HQ06-BKTKTGT of List 1 issued herewith.

a.2) With regard to packages or parcels of goods of category 2: after obtaining a customs clearance from the customs authority on the paper-based customs declaration or the certification of the customs officer (with signature and seal thereof) on the list of goods using Form No. 30/DSHH/GSQL Appendix V issued herewith Circular No. 39/2018/TT-BTC.

a.3) For packages and parcels of goods under customs transit: after obtaining a certification of the customs officer (with signature and seal thereof) on the notification of approval for the transport declaration.

b) Present the package or parcel of good in order for the customs authority to inspect it by scanner in case of the good of category 1, except for packages or parcels of goods which have undergone physical inspection.

c) Check the suitability of the seal number (if any),actual quantity and weight of the package or parcel of good compared to that on the manifest or list of goods or paper-based customs declaration or the notification of approval for the transport declaration in order to enable the package or parcel of good to leave the customs controlled area. If the inspection result is unsuitable, promptly notify the customs authority for further actions.

d) Refrain from moving the package or parcel of good out of the warehouse or site upon receiving a notice from the e-customs system to suspend the movement of good through customs controlled area as prescribed in Clause 32 Article 1 of Circular No. 39/2018/TT-BTC. Notify the customs declarant to contact the customs authority for further steps as prescribed.

dd) Keep the list of goods eligible for passing through customs controlled area using Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 38/2015/TT-BTC regarding packages or parcels of goods of category 2 under electronic customs declaration.

2. Responsibilities of the customs authority in customs supervision of packages or parcels of exported and imported goods entering, being stored, and leaving warehouses and sites

...

a) During unloading packages or parcels of goods to warehouses and sites:

Receive information about packages or parcels of goods moved to the warehouse or site and discrepant information of goods on the e-customs system.

b) During storing packages or parcels of goods in the warehouse or site:

b.1) Receive information revision and cancellation (if any); check and approve information cancellation (if any) on the e-customs system.

b.2) Check and make 2 irregular reports using Form No. HQ07-BBBT of List 1 issued herewith and in accordance with Point b.1 of this Clause associated with goods no longer remaining intact and packages thereof are torn or broken.

c) During moving packages or parcels of goods out of the warehouse or site:

c.1) Send information about goods eligible for passing through customs controlled area and changes of status of customs declaration (suspended, not suspended; cancelled) according to the entries prescribed in Form No. 06 or 07 Appendix III of List 1 issued herewith to the system of the enterprise;

c.2) Check packages or parcels of goods of category 1 using scanners except for those which have undergone physical inspection. If the inspection result is suitable, certify that the goods are eligible for passing through customs controlled area. If the inspection result is unsuitable, open the packages or parcels of goods for physical inspection as prescribed, if the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the physical inspection result is unsuitable, take further actions against violation as prescribed;

c.3) Guide the customs declarant to complete procedures for the consignment involving a notice of suspension or ineligibility for passing through customs controlled area;

...

c.5) Consider allowing the cancellation of certification of the package or parcel of good moved out of the warehouse or site on the e-customs system and sending information to the system of the enterprise.

2.2. Unavailability of connection to e-customs system

a) Compare the list of goods or notification of approval for the transport declaration provided by the customs declarant and information about that on the e-customs system;

b) In case of mandatory customs sealing prescribed in Clause 28 Article 1 of Circular No. 39/2018/TT-BTC and Article 10 of this Circular:

b.1) With regard to the package or parcel of imported good moved out of the warehouse or site for transport to places for gathering, inspection and supervision of other EMS goods and parcel posts:

b.1.1) Check the outer condition of the good, the seal of the carrier (if any) and the customs declaration on the e-customs system, bill of lading (if any);

b.1.2) Send a transfer note to the customs authority of destination for further procedures as prescribed;

b.1.3) Seal and certify the sealing (if any) on the e-customs system.

In case of bulk goods, bulky goods, oversize load goods which cannot be sealed, the customs officer shall make a note “goods not eligible for sealing”, specifying other information (if any) about the goods, including description, quantity, categories, symbol, origin on the transfer note or pictures of goods in the original condition enclosed with the transfer note (if necessary).

...

c) Check packages or parcels of goods of category 1 using scanners except for those which have undergone physical inspection. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the inspection result is unsuitable, open the packages or parcels of goods for physical inspection as prescribed. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the physical inspection result is unsuitable, take actions against violation as prescribed;

d) Guide the customs declarant to complete procedures for the consignment involving a notice of suspension or ineligibility for passing through customs controlled area;

dd) If the goods are eligible for passing through customs controlled area, after certifying that the goods have passed through the customs controlled area on the e-customs system, the customs officer shall bear certification on the proof of eligible for passing through customs controlled area (with signature and seal thereof). If the declaration of transportation (OLA) is used, according to the notification of approval for the transport declaration provided by the customs declarant, the customs officer shall bear the certification on the first page of notification of approval for the transport declaration (with signature and seal thereof) and give it to the customs declarant;

If the package or parcel of good is not eligible for passing through customs controlled area, guide the customs declarant to complete the customs procedures as prescribed;

e) Certify that the good has passed through the customs controlled area or update information about the leaving good on the e-customs system after the package or parcel of imported good has passed through the customs controlled area. Certify that the good has passed through the customs controlled area on the e-customs system after the package or parcel of exported good has been loaded on the vehicle for transport.

3. The supervision of the package or parcel of good from the importing checkpoint to the places for gathering, inspection and supervision of EMS goods and parcel posts and vice versa shall be carried out in accordance with regulations on goods moved to or out of off-airport terminals as prescribed in Circular No. 39/2018/TT-BTC.”

8. Clause 1 Article 9 shall be amended as follows:

“1. Postal items consolidated outside Vietnam shall be classified, sorted or deconsolidated before being shipped to overseas countries (hereinafter referred to as consolidated freight) and shall be subject to the customs supervisions conducted by the Sub-department of Customs of checkpoint, or the Customs Sub-department in charge of places for gathering, inspection and supervision of EMS goods and parcel posts, and then the enterprise shall classify, sort out or deconsolidate them before shipping them to overseas countries (hereinafter referred to as the consolidated freight supervision station). The commodity policy on consolidated freight shall conform to laws and regulations on goods in transit.”

9. Article 10 shall be amended as follows:

...

1. Exported postal items carried under customs transit refer to export postal items, after completing export customs formalities, transported from a place for exporting postal items to another place for gathering, inspection and supervision of EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to another place for gathering, inspection and supervision of other EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to the checkpoint of export.

2. Imported postal items carried under customs transit refer to import postal items, which has not completed export customs formalities, transported from a place for importing postal items to another place for gathering, inspection and supervision of EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to another place for gathering, inspection and supervision of other EMS goods and parcel posts.

3. Place for gathering, inspection and supervision of EMS goods and parcel posts prescribed in Clause 1 and Clause 2 of this Article means a place which is recognized as prescribed in the Government's Decree No. 68/2016/ND-CP dated July 1, 2016 on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision.

4. Exported or imported postal items carried under customs transit shall be transported on the right route, and on the right schedule as stipulated in the customs documentation and subject to customs control by employing the customs sealing method. In the course of transportation, exported or imported postal items carried under customs transit must be maintained to its original status and customs sealed.

In case of force majeure events that it is impossible to maintain the original condition of the goods or customs seal or to transport the goods on the right route, to the right destination and on the right schedule or change the mean of transport due to force majeure events, the enterprise or enterprise in charge of goods entering and leaving the warehouse or site shall adopt necessary measures to limit or prevent possible losses and promptly notify the customs authority via the hotline on the website of the General Department of Customs. Where it is not possible to promptly notify the customs authority, the enterprise shall, as the case maybe, notify the police authority, the border guard, the coastguard for certification, and then notify the customs authority for further actions as prescribed."

10. Article 11 shall be amended as follows:

“Article 11. Customs procedures for importing or exporting postal items under customs transit

1. Customs documentation

a) Declaration of transportation (OLA) with entries prescribed in Form No. 07 Appendix I issued herewith Circular No. 39/2018/TT-BTC, the entries 7.35 and 7.37 shall be particularly declared as follows:

...

a.2) Entry 7.37 “Description”: specify “postal items”.

b) The bill of lading or transfer note CN37 or CN38 or equivalent transport document (except for exported postal items, imported postal items transported by road): 01 copy.

In a case where all the goods are declared on the e-manifest through the e-customs system, if the customs declarant specifies the code of documentation notified by the customs authority on the e-customs system at the entry “Note 1”, no copy of the bill of lading or transfer note CN37 or CN38 or equivalent transport document is required.

2. Responsibilities of the customs declarant, Sub-department of Customs of departure and Sub-department of Customs of destination: Comply with provisions of customs procedures for goods in transit passing through Vietnam’s territory prescribed in Clause 29 Article 1 of Circular No. 39/2018/TT-BTC.

Responsibilities of the customs declarant: make additional declaration of entry “means of transportation” at the section 6.3 Appendix I issued together with Circular No. 39/2018/TT-BTC on entries eligible for additional declaration after the goods have been certified by the customs authority that they are eligible for departure on the e-customs system (BOA) and before the customs authority update information about arriving goods on the e-customs system (BIA).

3. Customs sealing, additional declaration of customs documentation and cancellation of declaration of transportation (OLA): comply with Clause 28 Article 1 of Circular No. 39/2018/TT-BTC.

4. The enterprise engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts means customs brokerage agent which is permitted to carry out customs procedures under independent transport of exported postal items, imported postal items under customs transit and under the contract concluded with the appointed enterprise.”

11. Certain Forms and Appendixes issued together with Circular No. 49/2015/TT-BTC shall be amended as follows:

a) The Form No. HQ01-BKHBC, HQ02-BKHBCN, HQ03-BKHBCX shall be amended and become the Form No. HQ01-BKCTHH, HQ02-BKHBCN, HQ03-BKHBCX respectively of the List 1 issued herewith.

...

b.1) Form of publications of postal items: CN22, CN23 form E1QT postal number; transfer note CN37, CN38 (using forms of Universal Postal Union).

b.2) Form No. HQ06-BKTKTGT, HQ07- BBBT.

b.3) Appendixes I, II, III.

Article 2. Amendments to certain Articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 regarding customs procedures applicable to goods that are imported, transited through international express delivery service

1. Clause 3 shall be amended and Clause 4 shall be added to Article 2 as follows:

“3. Enterprises engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts.

5. Customs agents.”

2. Article 3 shall be amended as follows:

“Article 3. Site for customs procedures

...

3. Clause 2 Article 4 shall be amended as follows:

“2. Customs declarants shall lodge customs declaration electronically. In case of Clause 12 Article 1 of the Decree No. 59/2018/ND-CP, the customs declarant shall lodge customs declaration electronically or in writing at their option.”

4. Clause 3, Clause 7, Clause 8, Clause 10 shall be amended and Clause 11 shall be added to Article 5 as follows:

“3. Categorize exported and imported goods as prescribed in Article 6 of this Circular.

7. According to the information provided by the consignor, the enterprise shall only declare entries of secondary bill as prescribed in Clause 1, Clause 2 Article 3 of Circular No. 50/2018/TT-BTC dated May 23, 2018 of the Minister of Finance on information indicators and forms of documents for customs declaration of inbound, outbound and in-transit air, road, railway and waterway vehicles under regulations as prescribed in Government's Decree No. 59/2018/ND-CP dated April 20, 2018 via the e-customs system before unloading goods from the incoming vehicle to the warehouse.

8. Provide the written manifest of imported goods using Form No. HQ05-BLKHH Appendix I of List 2 issued herewith for the customs authority before unloading the goods to the warehouse if there is no information on the e-customs system.

10. Send notices of time to carry out customs procedures as to packages or parcels of goods falling under holidays, days off and beyond office hours via e-customs processing system or in writing to the customs authority. As soon as practicable after receiving such a notice of time to carry out customs procedures on holidays, days off and beyond office hours, the customs authority shall give a feedback to the enterprise via e-customs processing system or in writing as to arrangement of working timeframe for customs procedures. The notice and the feedback shall be sent and within the time prescribed in Clause 1 Article 4 of Circular No. 38/2015/TT-BTC.

Where it is necessary to carry out customs procedures as to goods of an express delivery service provider within a fixed timeframe, not falling under 8 statutory working hours, the express delivery service provider shall notify the customs authority in writing of the working timeframe and the period of time to be applicable to the said working timeframe in order for the customs authority to carry out the corresponding customs procedures.

11. Provide documents of the customs dossier for the good owner for maintenance purpose as prescribed if the express delivery service provider is the customs declarant.”

...

“Article 6. Regulations on categorization of goods

1. The express delivery service provider shall, based on the dossier and documents of goods provided by the good owner and internal warning information about the difference between the declaration information of the consignor about the goods, the value of the goods and the actual goods and relevant documents (if any), the goods shall be categorized as follows:

a) Exported goods shall be categorized as follows:

a.1) Category 1: Exported goods being non-commercial documents/invoices;

a.2) Category 2: Exported goods meeting the following requirements:

a.2.1) The customs value thereof is less than five million Vietnamese dong (VND 5,000,000);

a.2.2) Eligible for exemption of export duty or incurring export duty of 0%;

a.2.3) Not belong to the category requiring export license or inspection by specialized agency.

a.3) Category 3: Exported goods other than those in category 1; goods in category 1, category 2 but the good owner or the person authorized the good owner requiring self-completion of customs procedures; goods involving internal warning information of the enterprise; goods in doubt as to the customs value.

...

b.1) Category 1: Imported goods being non-commercial documents/invoices;

b.2) Category 2: Imported goods with customs value within imported duty-free allowance as prescribed in Clause 2 Article 29 of the Decree No. 134/2016/ND-CP and not belong to those requiring import license or inspection by specialized agency;

b.3) Category 3: Imported goods other than those in category 1; goods in category 1, category 2 but the good owner or the person authorized the good owner requiring self-completion of customs procedures; goods involving internal warning information of the enterprise; goods in doubt as to the customs value.

2. If the information in documents of the good, information provided by the good owner is not substantial enough to classify categories of goods, make customs declaration, the express delivery service provider shall preview the goods at the area with available surveillance cameras and under control of the customs officers:

a) If the information in documents of the good is different from the actual package or parcel of good, the customs officer shall make 2 copies of records bearing certification of the enterprise, each party will keep 1 copy. The record must state correct description of the good and specify that the enterprise is obliged to keep the good in an unaltered state.

b) The customs declarant shall carry out categorization and make customs declaration in conformity with the actual good or the customs officer take actions against the good not permitted for import as per the law.

c) The customs declarant must specify number, date of the record prescribed in Point a of this Clause in the paper-based customs declaration at the column Notes using Form No. HQ 01-TKTLCT Appendix I issued herewith or the box No. 32 using Form No. HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC for paper-based customs declaration or at the entry of Notes for e-customs declaration.

3. If the customs authority finds that the customs declaration is categorized to the category of good not properly as stated in Clause 1 of this Article, further actions shall be taken as per the law. The express delivery service provider shall keep the good improperly categorized in a separate area and proceed the customs procedures for the goods which are properly categorized. The customs authority shall undertake physical verification of the goods improperly categorized upon the new customs declaration.”

6. Article 8 shall be amended as follows:

...

1. Customs documentation of goods of category 1 prescribed in Article 6 hereof is the non-commercial document/invoice declaration according to the entries prescribed in Part A, Section I, Appendix II of List 2 issued herewith. In case of paper-based customs declaration, the customs documentation is the non-commercial document/invoice declaration using Form No. HQ 01-TKTLCT of Appendix I issued herewith.

2. Customs documentation of goods of category 2 prescribed in Article 6 hereof shall include:

a) Declaration of low-value imported good or declaration of low-value exported good according to the entries in Part A, Section II, Appendix II of List 2 issued herewith.

b) The bill of lading or other equivalent transport documents if the good is transported by seaway, airway, railway, or multimodal transport as per the law (regarding imported good): 01 copy;

c) Commercial invoice (if any): 01 copy.

3. Customs documentation of goods of category 3 prescribed in Article 6 hereof:

Comply with Clause 5 Article 1 of Circular No. 39/2018/TT-BTC.”

7. Article 9 shall be amended as follows:

...

1. Responsibilities of the express delivery service provider

a) Declare and send fully filled-in entries of non-commercial document/invoice declaration as prescribed in Clause 1 Article 8 of this Circular to the e-customs processing system; and receive feedback from the e-customs processing system.

If the e-customs system has a problem, make and lodge 2 paper-based customs declarations to the customs authority using Form No. HQ 01-TKTLCT of Appendix I issued herewith.

b) Declare entries eligible for additional declaration prescribed in Part A, Section I, Appendix II of List 2 issued herewith before the customs declaration is granted customs clearance:

b.1) For electronic customs declaration: make an additional declaration and send it to the e-customs system enclosed documents related to additional declaration.

b.2) For paper-based customs declaration: make an additional declaration and send 2 originals using Form No. 03/KBS/GSQL of Appendix II issued herewith Circular No. 39/2018/TT-BTC and 1 copy of each document related to additional declaration to the customs authority.

c) Present the documentation in order for the customs authority to inspect if the customs declaration is classified under yellow channel. Present the documentation and goods in order for the customs authority to inspect if the customs declaration is classified under red channel.

d) Cancel the customs declaration as prescribed in Article 13 hereof.

dd) Implement decisions of customs authorities as prescribed.

...

a) Check customs documentation, additional declaration (if any) on the e-customs system or presented by customs declarants. If the inspection result is suitable, grant the clearance of goods as prescribed if the customs declaration is classified under yellow channel.

If the inspection result is unsuitable or the customs declaration is classified under the red channel, conduct the physical inspection of the goods as prescribed in Point b of this Clause.

b) Physical inspection of goods: If the physical inspection result shows conformity with the customs documentation, grant the clearance of goods as prescribed. If the physical inspection result shows non-conformity with the customs documentation, take actions against violation as prescribed and take further actions.

c) Cancel the customs declaration as prescribed in Article 13 hereof.”

8. Article 10 shall be amended as follows:

“Article 10. Customs documentation of goods of category 2 prescribed in Article 6 hereof

1. For electronic customs declaration:

a) Responsibilities of express delivery service provider

a.1) Declare and send fully filled-in entries of declaration of low-value imported goods, declaration of low-value exported goods as prescribed in Point a Clause 2 Article 8 of this Circular to the e-customs processing system; and receive feedback from the e-customs processing system.

...

a.3) Additional declaration

a.3.1) Make additional declaration in case of permission as prescribed in Clause 9 Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2) Procedures for additional declaration:

Declare entries of additional declaration according to the guidelines of Part A and Part C, Section II, Appendix II of List 2 issued together with and make additional declaration as prescribed in Clause 9 Article 1 of Circular No. 39/2018/TT-BTC.

a.4) Cancel the customs declaration as prescribed in Article 13 hereof.

a.5) Implement decisions of customs authorities as prescribed.

b) Responsibilities of Sub-department of Customs:

b.1) Check customs documentation, revised customs documentation (if any) on the e-customs processing system as prescribed in Articles 23, 24 of Circular No. 38/2015/TT-BTC, amended in Clause 12, Clause 13 Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC and Clause 9, Clause 14, Clause 15, Clause 16 Article 1 of Circular No. 39/2018/TT-BTC.

b.2) Conduct physical inspection of the goods in accordance with regulations on physical inspection of goods associated with export and import consignments upon carry out procedures at Sub-department of Customs at checkpoint as prescribed in Clause 18 Article 1 of Circular No. 39/2018/TT-BTC and process customs inspection result as prescribed in Clause 19 Article 1 of Circular No. 39/2018/TT-BTC.

...

b.4) Cancel the customs declaration as prescribed in Article 13 hereof.

2. For paper-based customs declaration as prescribed in Clause 12 Article 1 of the Decree No. 59/2018/ND-CP:

a) Responsibilities of the express delivery service provider:

a.1) Make paper-based customs declaration as prescribed in Point a Clause 2 Article 8 of this Circular;

a.2) Present customs documentation and the goods for inspection subject to decision of the customs authority;

a.3) Carry out customs procedures as prescribed in Article 11 hereof according to each bill of lading not conformable with the declaration;

a.5) In cases of cancellation of customs declaration as prescribed in Clause 1 Article 13 of this Circular, 2 originals of the application for cancellation of customs declaration using form No. 04/HTK/GSQL of Appendix II issued together with Circular No. 39/2018/TT-BTC must be submitted to the Sub-department of Customs where the customs declaration is registered;

a.6) Implement decisions of customs authorities as prescribed;

...

b) Responsibilities of the customs authority:

b.1) Receive and verify the customs documentation of the enterprise;

b.2) The Head of Sub-department shall decide the inspection of goods using scanners under rules of risk management:

b.2.1) If there is no doubt as to the goods, the customs authority shall grant clearance to the goods as prescribed;

b.2.2) If there is any doubt as to the goods, the customs officer shall conduct physical inspection of the goods according to each bill of lading or equivalent transport document showing suspicious signs:

b.2.2.1) If the goods are consistent with the corresponding declaration, the customs authority shall grant clearance of goods as prescribed;

b.2.2.2) If the goods are considered inconsistent with the corresponding declaration, the customs authority shall take actions against violation and require the enterprise to carry out customs procedures as prescribed in Article 11 hereof;

...

9. Article 11 shall be amended as follows:

“Article 11. Customs procedures for goods of category 3 prescribed in Article 6 hereof

1. Comply with customs procedures prescribed in Circular No. 38/2015/TT-BTC, amended in Circular No. 39/2018/TT-BTC.

2. With regard to inspection of customs value, actions against inspection result of customs value and identification of origin of goods, they shall conform to laws and regulations on customs value, identification of origin of exported or imported goods.

3. Cancel the customs declaration as prescribed in Article 13 hereof.”

10. Article 12a shall be added as follows:

“Article 12a. Customs supervision of exported and imported goods at places for gathering, inspection and supervision of EMS goods and parcel posts

1. Responsibilities of express delivery service providers or enterprises engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts in entering, being stored, and leaving warehouses and sites as to exported and imported goods

1.1. Availability of connection to e-customs processing system

...

a.1) Update information about actual goods unloaded to warehouses and sites according to the entries prescribed in Form No. 01 Appendix III of List 2 issued herewith to the e-customs processing system. If there is information about the secondary bill on the e-customs processing system, it must be updated within 1 hour after completion of unloading the goods to warehouse or site. If there is no information about the secondary bill on the e-customs processing system, the information about actual goods before categorization of goods must be updated.

a.2) Update information about good difference (if any) according to the entries prescribed in Form No. 04 Appendix III of List 2 issued herewith and revision of the bill to the e-customs processing system if the goods being delivered to the warehouse or site has any difference in quantity, weight of the goods as compared to that declared on the e-customs processing system.

b) During storing goods in the warehouse or site:

b.2) If the good is not intact, torn or broken in a manner that lead to a discrepancy in quantity, weight, move it to an area where surveillance cameras are available; cooperate with the customs authority to make an irregular report; update information according to the entries prescribed in Form No. 02 or 03 Appendix III of List 2 issued herewith to the e-customs processing system.

c) During moving packages or parcels of goods out of the warehouse or site:

c.1) Receive information about the package or parcel of good eligible for passing through customs controlled area from the e-customs processing system;

c.2) Move the goods out of the warehouse on if the information on the packages thereof matches with the goods eligible for passing through customs controlled area;

c.3) Present the goods in order for the customs authority to inspect them by scanner in case of the goods of category 1 or category 2, except for goods which have undergone physical inspection;

...

c.5) Promptly after the goods are moved out of the warehouse or site, update information about such goods according to the entries prescribed in Form No. 05 Appendix III of List 2 issued herewith to the e-customs processing system;

c.6) Send request for cancellation of certification that the goods have been moved out of the warehouse or site according to the entries prescribed in Form No. 08 Appendix III of List 2 issued herewith to the e-customs processing system.

1.2. Unavailability of connection to e-customs processing system

a) The goods may be moved out of the warehouse or site in the following cases:

a.1) With regard to goods of category 1 or 2: after obtaining a certification that the goods are eligible for passing through customs controlled area from the customs authority on the list of non-commercial exported and imported document/invoice declaration being granted clearance using Form No. HQ 07-BKTKTL, the manifest of goods using Form No. HQ06-BKCTHH of list of declarations of low-value exported and imported goods being granted customs declaration using Form No. HQ02-BKTKTGT, Appendix I of List 2 issued herewith;

a.2) With regard to goods of category 3: after obtaining a customs clearance from the customs authority on the paper-based customs declaration or the certification of the customs officer (signature and seal thereof) on the list of goods using Form No. 30/DSHH/GSQL Appendix V issued herewith Circular No. 39/2018/TT-BTC;

a.3) For goods under customs transit: after obtaining a certification of the customs officer (with signature and seal thereof) on the notification of approval for the transport declaration;

b) Present the goods in order for the customs authority to inspect them by scanner in case of the goods of category 1 or category 2, except for goods which have undergone physical inspection;

c) Check the suitability of the seal number (if any),actual quantity and weight of the goods compared to that on the manifest or list of goods or paper-based customs declaration or the notification of approval for the transport declaration in order to enable the goods to leave the customs controlled area. If the inspection result is unsuitable, promptly notify the customs authority for further actions;

...

dd) Keep the list of goods eligible for passing through customs controlled area using Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 38/2015/TT-BTC regarding the goods of category 3 under electronic customs declaration.

2. Responsibilities of the customs authority in customs supervision of exported and imported goods entering, being stored, and leaving warehouses and sites

2.1. Availability of connection to e-customs processing system

a) During unloading goods to warehouses and sites

Receive information about goods moved to the warehouse or site and discrepant information of goods on the e-customs processing system.

b) During storing goods in the warehouse or site:

b.1) Receive information revision and cancellation (if any); check and approve information cancellation (if any) on the e-customs processing system.

b.2) Check and make 2 irregular reports using Form No. HQ08-BBBT, Appendix I of List 2 issued herewith and in accordance with Point b.1 of this Clause associated with goods no longer remaining intact and packages thereof are torn or broken.

c) During moving goods out of the warehouse or site:

...

c.2) Check the goods of category 1 or category 2 using scanners except for those which have undergone physical inspection. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the inspection result is unsuitable, open the goods for physical inspection as prescribed. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the physical inspection result is unsuitable, take actions against violation as prescribed;

c.3) Guide the customs declarant to complete procedures for the consignment involving a notice of suspension or ineligibility for passing through customs controlled area;

c.4) Receive information about the goods moved out of the warehouse or site from the system of the enterprise;

c.5) Consider allowing the cancellation of certification of the goods moved out of the warehouse or site on the e-customs processing system and sending information to the system of the express delivery service provider.

2.2. Unavailability of connection to e-customs processing system

a) Compare the list of goods or notification of approval for the transport declaration provided by the customs declarant and information about that on the e-customs processing system;

b) In case of mandatory customs sealing prescribed in Clause 28 Article 1 of Circular No. 39/2018/TT-BTC and Article 17 of this Circular:

b.1) With regard to the imported goods moved out of the warehouse or site for transport to places for gathering, inspection and supervision of other EMS goods and parcel posts:

b.1.1) Check the outer condition of the goods, the seal of the carrier (if any) and the customs declaration on the e-customs processing system, bill of lading (if any);

...

b.1.3) Seal and certify the sealing (if any) on the e-customs system.

b.2) For exported goods moved to the warehouse or site: Check and certify the sealing condition (if any) on the e-customs system; certify the arriving goods on the e-customs system.

c) Check the goods of category 1 or category 2 using scanners except for those which have undergone physical inspection. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the inspection result is unsuitable, open the goods for physical inspection as prescribed. If the physical inspection result is suitable, certify that the goods are eligible for passing through customs controlled area; if the physical inspection result is unsuitable, take actions against violation as prescribed;

d) Guide the customs declarant to complete procedures for the consignment involving a notice of suspension or ineligibility for passing through customs controlled area;

If the goods are not eligible for passing through customs controlled area, guide the customs declarant to complete the customs procedures as prescribed;

e) Certify that the goods have passed through the customs controlled area or update information about the leaving good on the e-customs system after the imported goods have passed through the customs controlled area. Certify that the goods have passed through the customs controlled area on the e-customs system after the exported goods have been loaded on the vehicle for transport.

3. The supervision of the goods from the importing checkpoint to the places for gathering, inspection and supervision of EMS goods and parcel posts and vice versa shall be carried out in accordance with regulations on goods moved to or out of off-airport terminals as prescribed in Circular No. 39/2018/TT-BTC.”

...

“2. Regarding exported goods that are not sent to the recipient and must be re-imported to be returned to the sender

a) Responsibilities of the express delivery service provider:

a) Carry out customs procedures similarly to imported goods specified in Article 11 hereof. Upon making customs declaration, specify the number of the initial export declaration in box 32 of the Form No. HQ/2015/NK Appendix IV issued herewith Circular No. 38/2015/TT-BTC (for paper-based customs declaration) or at Notes section (for e-customs declaration).

a.2) Submit documentation to the customs authority, including:

a.2.1) Customs documentation prescribed in Clause 3 Article 8 hereof, except for import license and notification of result of inspection by specialized agency;

a.2.2) Document(s) of the foreign express delivery service provider notifying that the goods are returned because there is no recipient: 01 copy;

a.2.3) The initial export customs declaration: 1 copy in case of paper-based customs declaration.

a.3) Carry out the procedures for tax refund, tax cancellation, tax overpayment handling (if any) as prescribed.

b) Responsibilities of Sub-department of Customs:

...

b.2) Check information of the initial export declaration and declaration of the import declaration. If the inspection result is suitable, comply with Point b.3 and Point b.4 of this Clause. If the inspection result is unsuitable, require the enterprise to complete the documentation. If the enterprise fails to complete the documentation, follow procedures in the same manner as imported goods, including regulations on tax policies, commodity policy of imported goods;

b.3) Carry out customs procedures similarly to imported goods specified in Article 11 hereof;

b.4) Carry out the procedures for tax refund, tax cancellation, tax overpayment handling (if any) as prescribed.

3. Regarding imported goods to be returned to the original country:

a) If the customs declaration has not been registered or customs declaration has been registered but has not been granted clearance:

a.1) Responsibilities of the express delivery service provider:

a.1.1) Send a document to the Sub-department of Customs storing the goods to be returned to the original country specifying: reason for return, request for re-export, number of bill of lading when the goods are transported to Vietnam (if any); expected return time, re-export checkpoint, mean of transport of the re-exported goods.

a.1.2) If the place of storage of goods to be returned to the original country is not located in the administrative division of Sub-department of Customs of export checkpoint, make a declaration of transportation (OLA) to transport the goods from the place of storage to the export checkpoint.

a.2) Responsibilities of Sub-department of Customs storing the goods to be returned to the original country

...

a.2.2) Place of storage of goods is located in the administrative division of Sub-department of Customs of export checkpoint:

a.2.2.1) In case of no suspicion as to the goods, supervise the re-export of the goods;

a.2.2.2) In case of any suspicion as to the goods, conduct physical inspection of the whole consignment of goods: If the inspection result is suitable and there is no further suspicion, approve the re-export. If the goods do not match with information in the bill of lading or there is any information that the consignment shows sign of violation, actions against violation shall be taken as prescribed.

a.2.3) Place of storage of goods is not located in the administrative division of Sub-department of Customs of export checkpoint:

a.2.3.1) In case of no suspicion as to the goods, carry out customs procedures for the goods under independent transport to deliver the goods from the place of storage to the export checkpoint;

a.2.3.2) In case of any suspicion as to the goods, conduct physical inspection of the whole consignment of goods: If the inspection result is suitable and there is no further suspicion, carry out customs procedures for goods under independent transport to deliver the goods to the export checkpoint. If the goods do not match with information in the bill of lading or there is any information that the consignment shows sign of violation, actions against violation shall be taken as prescribed.

a.2.4) Cancel the customs declaration if it has been registered but has not been granted clearance as prescribed.

b) If the customs declaration has been granted clearance

b.1) Responsibilities of the express delivery service provider:

...

b.1.1.1) Customs documentation prescribed in Clause 3 Article 8 hereof, except for export license and notification of result of inspection by specialized agency;

b.1.1.2) The initial import customs declaration: 1 copy in case of paper-based customs declaration.

b.1.2) Carry out customs procedures similarly to exported goods specified in Article 11 hereof. Upon making customs declaration, specify the number of the initial import declaration in box 26 of the Form No. HQ/2015/XK Appendix IV issued herewith Circular No. 38/2015/TT-BTC (for paper-based customs declaration) or at Notes section (for e-customs declaration).

b.1.3) Carry out the procedures for tax refund, tax cancellation, tax overpayment handling (if any) as prescribed.

b.2) Responsibilities of Sub-department of Customs storing the goods to be returned to the original country

b.2.1) Receive the customs documentation of the express delivery service provider;

b.2.2) Check information of the initial import declaration and declaration of the export declaration. If the inspection result is suitable, comply with Point b.2.3 and Point b.2.4 and Point b.2.5 of this Clause. If the inspection result is unsuitable, require the enterprise to complete the documentation. If the enterprise fails to complete the documentation, follow procedures in the same manner as exported goods, including regulations on tax policies, commodity policy of exported goods;

b.2.3) Carry out customs procedures similarly to exported goods specified in Article 11 hereof;

b.2.4) Conduct physical inspection of imported goods having passed through the customs controlled area;

...

12. Article 13 shall be amended as follows:

“Article 13. Cancellation of declaration

1. A declaration shall be cancelled in the following cases:

a) The cases prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC;

b) The declaration has been registered but the customs clearance of goods to be returned to the original country has not been granted.

c) Make multiple customs declarations for the same consignment of goods (information on declaration is repeated).

d) The imported goods are associated with a completed customs declaration and completed destruction procedure in Vietnam as prescribed.

dd) Regarding goods of category 1 and category 2, apart from the cases prescribed in Point a, Point b, Point c and Point d of this Clause, the e-customs declaration shall be cancelled in the following cases:

dd.1) The customs declaration with goods improperly categorized as prescribed in Article 6 of this Circular after subject to actions against violation as per the law.

...

2. Procedure for cancellation of customs declaration:

a) In case of Point a Clause 1 of this Article, the customs declaration shall be cancelled in accordance with Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

b) In case of Point b Clause 1 of this Article, cancel the declaration as if it has been registered but has not been granted clearance since the e-customs system has problem and the substitute paper-based customs declaration has been granted clearance or conditional customs clearance or taking of goods to storage place as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

c) In case of Point c, Point dd.2, Clause 1 of this Clause, the customs declaration shall be cancelled as the case required by the customs declarant as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

d) In case of Point d, Clause 1 of this Clause, the customs declaration shall be cancelled as the case in which the customs declaration has been registered but the good fails to conform to regulations on management and inspection by specialized agency, after subject to the additional penalty of forced re-export or destruction as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.

dd) In case of Point dd.1, Clause 1of this Clause, the express delivery service provider must cancel the customs declaration before making a new customs declaration. The customs declaration shall be cancelled as the customs declaration which is not valid for completing customs procedures as prescribed in Clause 11 Article 1 of Circular No. 39/2018/TT-BTC.”

13. Clause 2 Article 14 shall be amended as follows:

“2. The express delivery service provider may be authorized to pay taxes, fines, interests on late payment; fixed taxes, customs fees, fees for goods in transit on behalf of the good owner as per the law.

If the express delivery service provider pays taxes; fines; interest on late payment; fixed taxes; customs fees; fees for goods in transit on behalf of the good owner, the expected payable amount shall be paid to the deposit account at the State Treasury of the customs authority where the declaration is registered.”

...

“Article 15. Handling of taxes

1. The customs authority shall consider exemption and reduction, refund, cancellation of export and import duties and other taxes (if any) as to exported goods and imported goods as prescribed in legislative documents on taxes and tax administration.

2. The customs authority shall deal with overpaid duties, interests on late payment or fines as prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC.”

15. Article 16 shall be amended as follows:

“Article 16. Tax imposition

1. If the express delivery service provider pays taxes on exported goods and imported goods in progress of customs clearance or post customs clearance, the express delivery service provider shall pay taxes imposed on the goods as prescribed.

2. If the good owner pays taxes or the entity authorized by the good owner pays taxes (other than the express delivery service provider) on exported or imported goods in progress of customs clearance or post customs clearance, the good owner or the authorized entity shall pay taxes imposed on the goods as prescribed.

3. Cases subject to tax imposition and procedures for tax imposition are specified in Article 48 of Circular No. 38/2015/TT-BTC and Clause 27 Article 1 of Circular No. 39/2018/TT-BTC.”

16. Article 17 shall be amended as follows:

...

1. General provisions

a) Exported goods carried under customs transit sent through express delivery service refer to exported goods, after completing export customs formalities, transported from a place for exporting goods to another place for gathering, inspection and supervision of EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to another place for gathering, inspection and supervision of other EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to the checkpoint of export.

b) Imported goods carried under customs transit sent through express delivery service refer to imported goods, which has not completed export customs formalities, transported from an import checkpoint (where the goods enter into Vietnam) to another place for gathering, inspection and supervision of EMS goods and parcel posts; or from a place for gathering, inspection and supervision of such EMS goods and parcel posts to another place for gathering, inspection and supervision of other EMS goods and parcel posts.

c) Place for gathering, inspection and supervision of EMS goods and parcel posts prescribed in Point a and Point b of this Clause means a place which is recognized as prescribed in the Government's Decree No. 68/2016/ND-CP dated July 1, 2016 on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision.

d) Exported or imported goods carried under customs transit shall be transported on the right route, and on the right schedule as stipulated in the customs documentation and subject to customs control by employing the customs sealing method. In the course of transportation, exported or imported goods carried under customs transit must be maintained to its original status and customs sealed.

In case of force majeure events that it is impossible to maintain the original condition of the goods or customs seal or to transport the goods on the right route, to the right destination and on the right schedule or change the mean of transport due to force majeure events, the express delivery service provider or enterprise in charge of goods entering and leaving the warehouse or site shall adopt necessary measures to limit or prevent possible losses and promptly notify the customs authority via the hotline on the website of the General Department of Customs. Where it is not possible to promptly notify the customs authority, the enterprise shall, as the case maybe, notify the police authority, the border guard, the coastguard for certification, and then notify the customs authority for further actions as prescribed.

2. Customs procedures for exported or imported goods under customs transit sent through express delivery service

a) Customs documentation

a.1) Declaration of transportation (OLA) with entries prescribed in Form No. 07 Appendix I issued herewith Circular No. 39/2018/TT-BTC.

...

b) Responsibilities of the customs declarant, Sub-department of Customs of departure and Sub-department of Customs of destination: Comply with provisions of customs procedures for goods in transit passing through Vietnam’s territory prescribed in Clause 29 Article 1 of Circular No. 39/2018/TT-BTC.

c) Customs sealing, additional declaration of customs documentation and cancellation of declaration of transportation (OLA): comply with Clause 28 Article 1 of Circular No. 39/2018/TT-BTC.

3. The enterprise engaging in business of places for gathering, inspection and supervision of EMS goods and parcel posts means customs brokerage agent which is permitted to carry out customs procedures under independent transport of exported or imported goods under customs transit sent through international express delivery and under the contract concluded with the express delivery service provider.”

17. Article 18 shall be amended as follows:

“Article 18. Customs procedures for exported or imported goods consolidated with transited goods that are sent through express delivery service

Comply with regulations on customs procedures for transited goods transited goods undergoing consolidation/deconsolidation in the same container or the same carriage as exports that have completed customs procedure, goods intended to be imported, exports and imports sent by post or express delivery as prescribed in Clause 29 Article 1 of Circular No. 39/2018/TT-BTC.”

18. Point b Clause 1 Article 19 shall be amended as follows:

...

19. The phrase “phí hải quan, lệ phí hàng hóa quá cảnh” (customs fees, charges for transited goods) shall be replaced with the phrase “lệ phí hải quan” (customs fees) in Chapter III of Circular No. 191/2015/TT-BTC.

20. Some particulars in Appendixes issued together with Circular No. 191/2015/TT-BTC shall be amended as follows:

a) Form No. HQ 02-BKTKGT of Appendix I shall be replaced with Form No. HQ 02-BKTKTGT Appendix 1 of List 2 issued herewith;

b) Form No. HQ 05-BLKHH, HQ 06-BKCTHH, HQ 07-BKTKTL, HQ 08-BBBT shall be added to Appendix I of List 2 issued herewith;

c) Appendix II, III shall be replaced with Appendix II, III of List 2 issued herewith.

Article 3. Transitional provisions

While the upgrade of the e-customs system is in progress to meet regulations in this Circular:

1. Appointed enterprises prescribed in the Law on Postal Services shall:

comply with customs procedures for packages or parcels of exported and imported goods of category 1 prescribed in Clause 4 Article 1 of this Circular.

...

a) Make customs declaration of exported goods and imported goods of category 1 as prescribed in regulations on customs declaration in a case where the e-customs system has problem.

b) Make customs declaration of exported goods and imported goods of category 2 according to the entries as guided in Part A of Appendix II issued together with Circular No. 191/2015/TT-BTC dated November 24, 2015 of the Minister of Finance.

Article 4. Responsibilities for implementation

1. The General Department of Customs shall build a e-customs system meeting the requirements as prescribed in this Circular.

2. If an international treaty to which Vietnam is a signatory governs conditional customs clearance, the General Department of Customs shall apply corresponding regulation of that international treaty.

Article 5. Entry in force

1. This Circular comes into force as of October 15, 2019.

2. This Circular shall repeal:

a) Article 12, Article 13, Article 14, Article 15, Article 16 and Article 17 of Circular No. 49/2015/TT-BTC of the Minister of Finance.

...

3. During the implementation, if any document referred to in this Circular is amended or replaced, the new document shall prevail.

4. The difficulties that arise during the implementation must be reported to the General Department of Customs affiliated to Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER

Vu Thi Mai

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E-customs declaration forms for imports and exports heading No.1 are revoked in following 6 cases

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Circular No. 56/2019/TT-BTC dated August 23, 2019 on amendments to Circular No. 49/2015/TT-BTC on customs procedures applicable to mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises and Circular No. 191/2015/TT-BTC on customs procedures for goods exported, imported, transited through international express delivery services

Official number:	56/2019/TT-BTC	Legislation Type:	Circular
Organization:	The Ministry of Finance	Signer:	Vu Thi Mai
Issued Date:	23/08/2019	Effective Date:	Premium
Gazette dated:	Updating	Gazette number:	Updating
		Effect:	Premium

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E-customs declaration forms for imports and exports heading No.1 are revoked in following 6 cases

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