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MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No: 190/2011/TT-BTC
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Hanoi, December 20, 2011
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CIRCULAR
PROVIDING FOR FORMS OF THE DECLARATION, THE DECLARATION
APPENDIX FOR NON-COMMERCIAL EXPORT, IMPORT GOODS AND REGULATIONS ON PRINTING,
ISSUING, MANAGING AND USING FORMS OF DECLARATION, DECLARATION APPENDIX OF
NON-COMMERCIAL EXPORT, IMPORT GOODS
Pursuant to the
Law on Customs No.29/2011/QH10 of June 29, 2011 and the Law on Customs
No.42/2005/QH11 of June 14, 2005 amending and supplementing a number of
articles of the Law on Customs of June 14, 2005;
Pursuant to the
Law on import and export duties No.45/2005/QH11 June 14, 2005;
Pursuant to the
Law on tax administration No.78/2006/QH10 of December 29, 2006;
Pursuant to the
Government’s Decree No.154/2005/ND-CPof December 15, 200 stipulating customs
procedures, inspection and supervision ;
Pursuant to the
Government’s Decree No.87/2010/ND-CP of August 13, 2010 detailing the
implementation of the Law on export and import duties;
Pursuant to the
Government’s Resolution 68/NQ-CP of December 27,2010 on simplifying
administrative procedures within the scope of management of the Ministry of
Finance and implementing the Prime Minister’s Official Dispatch No.854/TTg-KSTT
of May 31, 2011 on handling of difficulties and problems of the Ministries and
branches during the implementation of the plan of simplification of administrative
procedures;
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The Ministry of
Finance hereby provides for the forms of declaration, declaration appendix of
non-commercial export, import goods and regulations on printing, distribution,
management, use of forms of the declaration, the declaration appendix for
non-commercial export, import goods as follows:
Article 1. To
promulgate together with this Circular:
1. The form of
declaration of non-commercial export, import goods (denoted as HQ/2011-PMD);
2. The form of
declaration appendix for non-commercial export, import goods (denoted as
PLHQ/2011-PMD);
3. Regulations on
printing, issuing, managing and using the forms of the declaration, the
declaration appendix for non-commercial export, import goods.
Article 2. This
Circular takes effect on March 01, 2012. Clause 1,
Article 1 of the Decision No. 1473/2002/QD-TCHQ of May 24, 2002 on issuing the
model of customs seal of the Director General of General Department of Vietnam
Customs.
Article 3. Director
General of General Department of Vietnam Customs and relevant agencies,
organizations and individuals shall be responsible for implementing provisions
of this Circular.
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REGULATIONS
FORMS OF DECLARATION, THE DECLARATION APPENDIX
FOR NON-COMMERCIAL EXPORT, IMPORT GOODS AND REGULATIONS ON PRINTING, ISSUING, MANAGING
AND USING FORMS OF THE DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL
EXPORT, IMPORT GOODS
(Promulgated together with the Ministry of Finance’s Circular
No.190/2011/TT-BTC of December 20, 2011)
Part 1.
REGULATIONS ON
FORMS OF DECLARATION, DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT AND IMPORT
GOODS
1. The declaration
for non-commercial export and imports goods (denoted as HQ/2011-PMD), the
declaration appendixfor non-commercial export, import goods (denoted as
PLHQ/2011-PMD) are bilingual in English and Vietnamese (hereinafter referred to
as the declaration and the declaration appendix); each type of declaration and
declaration appendix include 02 copies (01 copy for customs, 01 copy for
declarant).
2. The declaration
and the declaration appendix have pink background with the words
"XNK-PMD" on them; the declaration appendix; the declaration and the
declaration appendixare of A4 size (21cm x 29.7 cm).
3. The declaration
and the declaration appendixare distributed free of charge to the customs
declarant for carrying out the procedure for export and import of goods for
non-commercial purpose (non-commercial goods).
Part 2.
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1.
Responsibilities of General Department of Customs:
1.1. Unifying the
printing mode, issue and management of the declaration and the declaration
appendix.
1.2. Dispensing
periodically the declaration and the declaration appendix to Customs
Departments of provinces and cities.
2.
Responsibilities of Customs Departments of provinces and cities:
2.1. Reporting
periodically to the General Department of Customs the demand for declaration
and declaration Appendix.
2.2. Dispensing
the declaration and the declaration appendix to each affiliated Customs
Sub-department (with a register to monitor the quantity for each affiliated
Customs Sub-department) and particularly guiding the management, preservation
and use of the declaration, the declaration appendix.
3.
Responsibilities of Customs Sub-departments:
3.1. Receiving,
managing, preserving the declaration, the declaration appendix under the
instructions of the Customs Department of provinces and cities.
3.2. The
declaration and the declaration appendix must be put at convenient and
noticible locations, or be listed in the sub-department’s bulletin board so
that the declarant could contact the customs to get the declaration and the
declaration appendix free of charge.
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Part 3.
REGULATIONS ON
THE USE OF THE DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT
AND IMPORT
1. The declarant
could declare directly on the declaration, the declaration appendix or on the
standard form of the declaration, the declaration appendix on the computer and
the declared contents printed in the declaration (HQ/2011-PMD), the declaration
appendix (PLHQ/2011-PMD).
2. The declarant
when filling directly in the declaration, the declaration appendix and the
customs officers when registering the declaration number, ccertifying the
results of physical examination of goods and signing the declaration, the
declaration appendix shall use only one type of ink and shall not use red ink,
pencils or other types of ink that is easy to fade and could not display
clearly contents of declaration, registration and certification. The declared,
registered and certified contents on the declaration and the declaration
appendix must not be erased, modified.
3. Regulations on
the use of the declaration and the declaration appendix:
Criteria / cell on the declaration, the declaration appendix
Specific guidances
Title of the
declaration and the declaration appendix
If the goods are
for export, strikethrough the word “import” (import).
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Top left corner
of the declaration
The declarant
writes down the name of the Customs Department, Customs Sub-department where
the declarant registers the declaration and carries out customs procedures
for export, import goods.
Top center of
the declaration and the declaration appendix
The
declaration’s number, date of registration: the number of the daily register
at each Customs Department; the Appendix’s number: the number of each
appendix attached to each declaration; the customs officer writes down the
declaration’s number, denotement of import or export, code of the Customs
Department (where the declaration is registered) in the following order: the
declaration’s number / Export or import/ name of the customs sub –department
for registration of the declaration / Non-commercial and the appendix’s
number. Especially the name of the customs sub-department could be replaced
by the code of Team specified by each sub-department.
Top right corner
of the declaration
The officer who
registers the declaration writes down his/her full name and append the
official seal.
Cell 1 of the
declaration
The declarant
declares clearly, fully the name of the (organization, agency, enterprise,
individual), address, Identity card / passport number (for the individual),
tax code (for merchants).
Cell 2 of the
declaration
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Cell 3 of the
declaration
The declarant
declares clearly and fully his/her name, address, ID/passport number.
Cell 4 of the
declaration
Depending on the
kind of import/export goods, the declarant checks (x) in the corresponding
check-box of that goods. For example, check "x" in the check-box
"TN-TX" / "TX -TN " to declare that non-commercial goods
are temporarily imported for re-export / temporarily exported for re-import
for a time limit / without contracts / under contracts without warranty and
repair for equipment and machinery.
Cell 5 of the
declaration
If the goods are
mails, the declarant shall declare the total number of mails and strike through
the words bưu kiện, kiện, thùng, container; if the goods are parcels, the
declarant shall declare the total number of parcels and strike through the
remaining words similarly to mails.
Cell 6 of the
declaration
The declarant
shall declare the means of transport such as: aircraft, ships, automobiles,
international trains.
Cell 7 of the
declaration, section I of the declaration appendix
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The declarant
shall declare, describe the goods (name of goods, quality and specifications
of goods) according supporting documents.
a) In case the
batch of goods contain more than 05 (five) types of goods, the declarant
shall declare in cell 7 as follows:
- On the
declaration; declare the total types of goods which have been declared in the
declaration appendix.
- On the
declaration appendix: declare, describe each type of goods.
b) In case the
batch of goods is affixed to a HS code while containing many parts or types
of goods, the declarant shall declare in Cell 7 as follows:
- On the declaration:
declare the general name of the batch of goods.
- The declarant
may make a detailed declaration, not necessarily filling in the declaration
appendix.
Cell 8 of the
declaration, section I of the declaration appendix
Code of goods:
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b) In case the
batch of goods include more than 05 (five) types of goods, the declarant
shall declare in Cell 8 as follows:
- On the
declaration: no declaration.
- On the
declaration: specifically declare the code of each type of goods.
Cell 9 of the
declaration, section I of the declaration appendix
Origin:
a) In case the
declarant requests to enjoy incentives for export, import duty, the declarant
shall base on the name of country (where the goods are manufactured)
displayed on the goods or base on the valid certificate of origin and
relevant documents (if any) to declare in cell 9.
b) In case the
batch of goods contain more than 05 (five) types of goods, the declarant
shall declare in cell 9 as follows:
- On the
declaration: no declaration.
- On the
declaration appendix: specifically declare the origin of each type of goods.of
each type of goods.
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Measurement
unit:
a) The declarant
shall declare the measurement unit of each type of good (for example: piece, set,
kg, m …) in accordance with the approved measurement unit by Vietnamese
Government.
b) In case the
batch of goods contains more than 05 (five) types of goods, the declarant
shall declare in cell 10 as follows:
- On the
declaration: no declaration.
- On the
declaration appendix: specifically declare the measurement unit of each type
of goods.
Cell 11 of the
declaration, section I of the declaration appendix
Quantity of
goods:
a) The declarant
shall declare the quantity, volume/weight of each type of goods in the goods
batch of declaration according to the measurement unit in cell 10
b) ) In case the
batch of goods contains more than 05 (five types of goods, the declarant
shall declare in cell 11 as follows:
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- On the
declaration appendix: specifically declare the quantity of each type of
goods.
Cell 12 of the
declaration, section I of the declaration appendix
Unit price in
foreign currency:
a The declarant shall
declare the price in foreign currency of each unit of goods by the
measurement unit in cell 10.
b) In case the
batch of goods contains more than 05 (five) types of goods, the declarant
shall declare in cell 12 as follows:
- On the
declaration: no declaration.
- On the
declaration appendix: specifically declare the unit price in foreign currency
of unit price of each type of goods.
Cell 13 of the
declaration, section I of the declaration appendix
Value in
foreign currency:
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b) In case the
batch of goods contains more than 05 (five) types of goods, the declarant
shall declare in cell 13 as follows:
- On the
declaration: declare the total value in foreign currency of types of goods
declared on the declaration appendix.
- On the
declaration appendix: specifically declare the value in foreign currecny of
each type of goods.
Cell 14 of the declaration
Attached
documents:
The declarant
shall declare documents related to the batch of goods such as: authorization
letters, licenses, bills of lading … (if any).
Cell 15 of the
declaration, section I of the declaration appendix
- If the export,
import goods is personal property, the declarant shall sign and write his
full name without appending the seal in cell 15 of the declaration, section I
of the declaration appendix;
- If the goods
belong to agencies, organizations, traders, the declarant shall sign with
full name and append the seal in cell 15 of the declaration, section I of the
declaration appendix.
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a) Form, method,
place, time of physical examination of goods shall be decided, signed by the
leader of the Customs Sub-department with full name in cell 16 of the
declaration; in case the leader of the Customs Sub-department authorizes the
team leader to conduct the examination, the authorization by the Head of customs
sub-department must be made in accordance with governing provisions on
authorization.
b) Results of
examination:
The customs
officer who conducts the physical examination of goods shall certify the
result in cell 16 of the declaration, part 1, section II of the declaration
appendix, sign with full name and append the officer’s seal.
c) Requesting
the sender/the receiver/the authorized person to verify the result of the
physical examination by the customer officer, and then sign with full name.
From cell 17 to
cell 22 of the declaration, part 2, section II of the declaration appendix
a) The tax
calculating officer shall calculate the export, import duty, the special
consumption tax (if any), the value added tax under current regulations in
cells 17, 18 & 19/ in the tax calculation sections on the declaration
appendix; put down the total tax amount payable in cell 20 of the
declaration; sign with full name, append the seal in cell 22 of the
declaration.
b) The customs
officer responsible for tax collection shall put down the tax receipt number,
fee receipt number (if any) in cells 20 and 21.
Cell 23 of the
declaration
In case the
batch of good is pending for the license from the line management agency /
pending for classification of goods code…, the customs officer conducting
physical examination of goods/calculating tax shall verify in cell 23.
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The customer
collecting tax and charfes shall certify “Customs procedures completed”, sign
with full and append the seal in cell 24,
Cell 25 of the
declaration
a) The form,
method, place and time of physical examination of goods of
re-export/re-import (based on the declaration submitted by the declarant, the
copy for declarant) shall be decided and signed by the head of Customs
Sub-department writing his/her full name in cell 25; in case the head of
Customs Sub-department authorizes the team leader to conduct the examination,
the authorization must comply with governing provisions on authorization.
b) The results
of physical examinations of goods for re-import/re-export shall be verified
by the customs officer conducting physical examination of goods for
re-import/re-export in cell 25, sign with full name and append the seal.
Cell 26 of the
declaration
The customs
officer conducting physical examinations of goods for re-import/re-export
shall sign with full name and append the officer’s seal in cell 26.
Cell 27 of the
declaration
Used for
liquidating the declaration for re-import/re-export goods.
a) The officer
receiving the liquidation dossier submitted by the declarant; basing on the
physical examination results of goods in cell 25 on the declaration (the copy
for declaration) to liquidate the declaration of re-import/re-export.
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Cell 28 of the
declaration
The customs
officer shall put on the customs fee stamp in cell 28 (if any).
