|
MINISTRY OF
FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
----------------
|
|
No. 80/2019/TT-BTC
|
Hanoi, November
15, 2019
|
CIRCULAR
ON
CUSTOMS PROCEDURES, TAX ADMINISTRATION, FEES AND CHARGES WITH RESPECT TO EXPORT
AND IMPORT GOODS ACCORDING TO DECREE NO. 14/2018/ND-CP DATED 23 JANUARY, 2018
OF GOVERNMENT ON ELABORATING BORDER TRADE ACTIVITIES
Pursuant to Law on Customs dated June 23, 2014;
Pursuant to Law on Tax Administration dated
November 29, 2006; Law on amendments to a number of Articles of Law on Tax
Administration dated November 20, 2012; Law on amendments to a number of
Articles of Law on Tax dated November 26, 2014; Law on amendments to a number
of Articles of Law on Value-Added Tax, Law on Excise Tax and Law on Tax
Administration dated April 6, 2016;
Pursuant to Law on Export and Import Duties
dated April 6, 2016;
Pursuant to Law on Foreign Trade Management
dated June 12, 2017;
Pursuant to Decree No. 08/2015/ND-CP dated
January 21, 2015 of Government on elaborating to Law on Customs and Customs
Procedures, Customs Examination, Supervision and Control; Pursuant to Decree
No. 59/2018/ND-CP dated April 20, 2010 on amendments to a number of Articles of
Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to
Law on Customs and Customs Procedures, Customs Examination, Supervision and
Control;
Pursuant to Decree No. 134/2016/ND-CP dated
September 1, 2016 of Government on elaborating to a number of Articles and
guiding implementation of Law on Export and Import Duties;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to Decree 112/2014/ND-CP dated November
21, 2014 of Government on management of border checkpoint on land;
Pursuant of Decree No. 01/2015/ND-CP dated
January 2, 2015 of Government on elaborating customs controlled area;
cooperation responsibilities in preventing and countering smuggle and illegally
transport of goods across borders; Pursuant of Decree No.12/2018/ND-CP dated
January 23, 2018 of Government on amendments to a number of Articles of Decree
No. 01/2015/ND-CP dated January 2, 2015 of Government on elaborating customs
controlled area; cooperation responsibilities in preventing and countering
smuggle and illegally transport of goods across borders;
Pursuant to Decree 14/2018/ND-CP dated January
23, 2018 of Government on elaborating border trade activities;
Pursuant to Decree No. 87/2017/ND-CP on 26th of
July 2017 of Government on functions, tasks, powers, and organizational
structure of Ministry of Finance;
At the request of General Director of General
Department of Customs,
Minister of Finance promulgates Circular on
customs procedures, tax administration, fees and charges with respect to export
and import goods according to Decree No. 14/2018/ND-CP dated 23 January, 2018
of Government on elaborating border trade activities.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 2. Regulated entities
1. Traders, organizations and
individuals participating in border trade activities;
2. Customs authorities,
customs officials and agencies, organizations managing and supervising border
trade activities;
3. Other agencies,
organizations and individuals involved in border trade activities according to
this Circular.
Chapter II
CUSTOMS PROCEDURES, TAX
ADMINISTRATION, FEES AND CHARGES APPLIED TO IMPORT AND EXPORT GOODS OF TRADERS
Article 3. Customs procedures,
tax administration, fees and charges applied to import and export goods of
traders
1. Customs procedures to be
adopted with respect to import and export goods of traders travelling across
borders shall comply with Decree No. 08/2015/ND-CP dated January 21, 2015
receiving amendments thereto in Decree No. 59/2018/ND-CP dated April 20, 2018
of Government and Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving
amendments thereto in Circular No. 39/2018/TT-BTC dated April 20, 2018 of
Minister of Finance; traders must fully satisfy obligations relating duties,
fees and charges as per the law.
2. Import and export goods of
traders travelling across border checkpoints must comply with regulations and
law on commodity types, quarantine inspection, and inspection of food safety
and quality.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Traders specified in
Article 5 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government while
trading and exchanging goods across borders must be issed with TIN before
adopting customs procedures.
Article 4. Customs procedures,
tax administration, fees and charges applied to import goods of border
inhabitants purchased by traders in bulk
1. Traders purchasing in bulk
goods of boder inhabitants in border areas as specified in Clauses 1 and 2
Article 14 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government
must produce schedules for bulk purchasing of goods using form BK-MGHCDBG 2019/HQVN
under Annex I attached to this Circular.
2. Customs procedures applied
to import goods of border inhabitants purchased by traders in bulk shall be the
same to those applied to import goods of traders travelling across border
checkpoints specified in Article 3 of this Circular; the traders shall submit
master declarations of import goods of border inhabitants using form
HQ2019/TKNKBG under Annex II attached to this Circular and master manifests of
bulk purchasing of goods using form specified in Clause 1 of this Article as
substitutes for commercial contracts and agreements; the traders must fully
satisfy obligations relating duties, fees and charges applied to import goods
as per the law.
Deadline for submission of customs documents is 30
days from the date of bulk purchasing of goods.
3. Customs procedures
location: A trader shall conduct customs declaration at a customs department of
a border checkpoint that is the nearest from a border market where he/she
purchases goods in bulk.
4. Traders purchasing import
goods of border inhabitants in bulk shall sell or transport purchased goods out
of border markets or areas for goods consolidation and inspection specified in
Clause 5 of this Article into the country only after customs procedures, taxes
and other charges (if any) are fully satisfied as per the law. The traders may
use customs declaration forms that have been granted customs clearance as
documents for transporting goods into the country.
5. After finishing customs
clearance, goods of border inhabitants purchased in bulk by traders must be
consolidated to enable goods inspection in following locations: border
checkpoint areas, concentrated inspection areas or areas for goods
consolidation and inspection in border areas; other locations recognized or established
by customs authorities in border areas.
Article 5. Customs inspection
and supervision with respect to import and export goods of traders and import
goods of border inhabitants purchased in bulk by traders
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Chapter III
CUSTOMS PROCEDURES, TAX
ADMINISTRATION, FEES AND CHARGES APPLIED TO IMPORT AND EXPORT GOODS OF BORDER
INHABITANTS
Article 6. Customs procedures,
tax administration, fees and charges applied to import and export goods of
border inhabitants
1. Trading and exchanging
goods across border checkpoints and border gates of border inhabitants are
import and export activities as per the law.
Import and export goods of border inhabitants shall
be declared on export declaration form for border inhabitants and import
declaration form for border inhabitants using forms HQ2019/TKXKBG and
HQ2019/TKNKBG under Annex II attached to this Circular. Import and export
declaration forms for border inhabitants shall be printed following templates
and distributed to border inhabitants by customs authorities.
2. Customs departments of
border checkpoints shall verify the declaration forms of border inhabitants as
follows: Officials receiving the declaration shall sign and stamp on the upper
right corner of the declarations; customs officials calculating and collecting
tax shall sign and stamp on the lower part of the declarations where the tax
calculation and collection of customs authority section is located.
3. Border inhabitants shall
import goods following list of goods specified under Annext I attached to
Circular No. 02/2018/TT-BCT dated February 27, 2018 of Minister of Industry and
Trade. In case goods value exceeds duty-free allowance specified in Article 13
of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government, customs
departments of border checkpoints shall calculate tax based on the import
declaration forms of border inhabitants then collect tax and other charges (if
any) as per the law immediately at the border checkpoints or border gates.
4. Export goods of border
inhabitants must fully comply with regulations and law on duties and commodity
types; customs departments of border checkpoints shall calculate tax then
collect tax and other charges (if any) as per the law immediately at the border
checkpoints or border gates.
5. With respect to border
checkpoints and border gates where locations for collection of tax and other
charges for submission to state budget are not established by the State
Treasury or commercial banks, customs authorities shall collect tax and other
charges (if any) as per the law in cash and record in invoices, transfer of tax
collected from the payers to state budgets shall comply with Article 3, Clause
3 Article 21 of Circular No. 184/2015/TT-BTC dated November 17, 2015 of
Minister of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. A border inhabitant who
owns import goods whose value does not exceed tax exemption quotas without
using for manufacture or consumption himself/herself while reselling or
transferring must include the import declaration form for border inhabitants to
enable traders purchasing the goods in bulk to declare according to Article 4
of this Circular.
Article 7. Customs inspection
and supervision with respect to import and export goods of border inhabitants
1. Import goods of border
inhabitants exceeding the tax exemption quotas specified in Article 13 of
Decree N. 14/2018/ND-CP dated January 23, 2018 of Government must be physically
inspected during customs procedures.
2. With respect to export
goods of border inhabitants, the physical inspection shall be decided by
managers of customs departments of border checkpoints on the basis of
information relating to the goods as specified in Articles 29 and 30 of Decree
No. 08/2015/ND-CP dated January 21, 2015 receiving amendments in Clause 14
Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of Government,
Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving amendments in
Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance and
documents relating to customs inspection.
3. In case of physical
inspection, customs officials of border checkpoints performing physical
inspection shall sign and stamp on the lower part of the declaration form where
the physical inspection of customs authority section is located.
4. With respect to customs
supervision of import and export goods of border inhabitants: Customs officials
shall directly supervise at border checkpoints and border gates and verify the
supervision by signing and stamping on the supervision section below the
declaration once the goods are granted customs clearance and eligible to be
transported out of areas for customs supervision.
Chapter IV
RESPONSIBLITIES FOR
STATE MANAGEMENT OF CUSTOMS AUTHORITIES IN BORDER TRADE ACTIVITIES
Article 8. State management of
customs authorities in border trade activities
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 9. Responsiblities of
customs authorities in management of goods trade and exchange of border
inhabitants
1. General Department of
Customs is responsible for developing software for management, print and
receipt of import and export declaration forms of border inhabitants and
software for management and calculation of tax with respect to import and
export declaration forms of border inhabitants satisfying conditions for
management of duty-free import goods specified in Article 13 of Decree No.
14/2018/ND-CP dated January 23, 2018 of Government; the software for management
and calculation of tax shall be connected to the software for management of import
and export declaration forms of border inhabitants to enable tax calculation
and collection.
2. In case software for
management of import and export declaration forms of border inhabitants is not
available, customs departments of border checkpoints shall register in record
for monitor and receipt of import and export declaration forms of border
inhabitants using form No. 2019/STDHCDBG 2019/HQVN under Annex III attached to
this Circular.
3. General Department of
Customs shall develop a data system for price based on lists of traded and
exchanged goods of border inhabitants to enable reference and consultation when
necessary.
Article 10. Responsiblities in
management of transports of individuals and organizations travelling across
border areas
1. Customs departments of
border checkpoints shall perform customs management, inspection and supervision
with respect to transports of individuals and organizations travelling across
border areas as specified in Article 81 of Decree No. 08/2015/ND-CP dated
January 21, 2015 receiving amendments in Clause 49 Article 1 Decree No.
59/2018/ND-CP dated April 20, 2018 of Government and Circular No.
50/2018/TT-BTC dated may 23, 2018 of Minister of Finance.
2. General Department of
Customs shall develop software for management of trasports of individuals and
organizations travelling across border areas. In case software for management
of transports, customs departments of border checkpoints shall register in
records for management of transports (using form QLPT-BG 2019/HQVN under Annex
IV attached to this Circular) to manage transports of individuals and
organizations travelling across border areas and to ensure compliance with
regulations and law.
Chapter V
IMPLEMENTATION
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Director General of General
Department of Customs shall direct customs entities based on this Circular to
jointly implement and ensure favorable conditions for border commercial
activities and excellent customs management operation.
2. Competent customs
authorities shall adopt customs procedures; conduct customs inspection and
supervision; adopt import and export duties and impose tax administration on
border trade activities according to this Circular. Difficulties that arise
should be reported in details to Ministry of Finance (via General Department of
Customs) for consideration and solution.
3. During the implementation
of this Circular, if relevant legislative documents mentioned in this Circular
are revised or replaced, the new and revised, replaced documents shall prevail.
Article 12. Entry into force
1. This Circular comes into
force from January 01, 2020.
2. Annuls Circular No.
217/2015/TT-BTC dated December 31, 2015 of Minister of Finance on customs
procedures and tax administration on border trade of traders and border inhabitants
according to Decision No. 52/2015/QD-TTg dated October 20, 2015 of Prime
Minister.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66