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MINISTRY
OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
2538/QD-TCHQ
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Hanoi,
November 1, 2024
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DECISION
ON PROMULGATION
OF THE PROCEDURES FOR CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS; GOODS
IN TRANSIT UNDER CUSTOMS SUPERVISION; AND EXPORT-IMPORT GOODS SENT VIA EXPRESS
DELIVERY SERVICES IN CASE OF FAILURE IN THE ELECTRONIC CUSTOMS DATA PROCESSING
SYSTEM
GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs
No. 54/2014/QH13 dated June 23, 2014;
Pursuant to Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government on elaboration of and
measures for implementing the Law on Customs regarding customs procedures,
customs inspection, supervision, and control, amended by Decree No.
59/2018/ND-CP dated April 20, 2018 of the Government;
Pursuant to Circular No.
38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs
procedures, customs inspection, and supervision; export and import duties; and
tax administration for exported and imported goods, amended by Circular No.
39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance;
Pursuant to Circular No. 06/2021/TT-BTC
dated January 22, 2021 of the Minister of Finance on guidelines for
implementing certain articles of the Law on Tax Administration dated June 13,
2019 regarding tax management for exported and imported goods;
Pursuant to Decision No.
65/2015/QD-TTg dated December 17, 2015 of the Prime Minister defining the
functions, tasks, powers, and organizational structure of the General
Department of Customs affiliated to Ministry of Finance;
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HEREBY DECIDES:
Article 1. Enclosed with
this Decision is the Procedure for the implementation of customs procedures for
exported and imported goods; goods transported under customs supervision; and
exported and imported goods sent via express delivery services in the event of
a breakdown in the customs electronic data processing
system (hereinafter referred to as customs e-processing system) .
Article 2. Entry into force
This Decision comes into force when
the customs e-processing system experiences a failure, as announced by the
General Department of Customs. Upon resumption of normal operations of the
customs e-processing system, the General Department of Customs will announce
the cessation of the implementation of this Decision.
Article 3. Directors
of Customs Departments at provinces and cities, and heads of units under the
General Department of Customs, are responsible for implementing this Decision. Difficulties
that arise during the implementation of this Circular should be reported to the
General Department for consideration and appropriate adjustment.
During the implementation process,
if the documents referred to in the Procedure enclosed with this Decision are
amended, supplemented, or replaced, the amended, supplemented, or replaced
documents shall apply./.
PP.
GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Au Anh Tuan
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PROCEDURE
FOR
THE IMPLEMENTATION OF CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS; GOODS
TRANSPORTED UNDER CUSTOMS SUPERVISION; AND EXPORTED AND IMPORTED GOODS SENT VIA
EXPRESS DELIVERY SERVICES IN THE EVENT OF A FAILURE IN THE CUSTOMS E-PROCESSING
SYSTEM
(Enclosed with Decision No. 2538/QD-TCHQ dated January 1, 2024 of the
General Director of the General Department of Customs)
Chapter I
GENERAL PROVISIONS
Article 1. Scope and regulated
entities
1. Scope
This procedure provides guidance on
the sequence of steps for implementing customs procedures for exported and
imported goods; goods transported under customs supervision; and exported and
imported goods stipulated in Point a.2 and Point b.2, Clause 1, Article 6 of
Circular No. 191/2015/TT-BTC dated November 24, 2015, as amended by Circular
No. 56/2019/TT-BTC dated August 23, 2019 (hereinafter referred to as Group 2
goods) in the event of a system failure.
2. Regulated entities
Customs authorities, customs
officers involved in handling customs procedures for exported and imported
goods; goods transported under customs supervision; and Group 2 goods.
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STEPS FOR IMPLEMENTING CUSTOMS PROCEDURES FOR EXPORTED
AND IMPORTED GOODS
Article 2. Steps for
implementing customs procedures for exported and imported goods
Step 1: Receiving, examining,
registering, and assigning customs declaration channels
1. The assigned customs officer
shall receive the customs dossier from the declarant and check the conditions
for customs declaration registration in accordance with Clause 5, Article 26 of
Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government. For checking
the application of enforcement measures to suspend customs procedures, the
customs officer shall rely on the list of enterprises subject to enforcement
measures to suspend customs procedures provided by the General Department of
Customs.
In case the list of enterprises
under enforcement measures is not updated across the sector, the customs
officer shall rely on the list of taxpayers subject to enforcement measures to
suspend customs procedures at the Customs Sub-Department where the declaration
is registered.
If a taxpayer subject to
enforcement measures to suspend customs procedures has paid the amount subject
to enforcement into the State Budget, they must provide the payment receipt as
a basis for removal from the enforcement list, thereby allowing them to resume
customs declaration registration.
a) Ineligibility for customs
declaration registration: If the conditions for registration are not met, the
receiving officer shall specify the reasons and propose that the Head of the
Customs Sub-Department reject the customs declaration registration via the
Operational Request Form (Form No. 05/YCNV/GSQL, Appendix 2, issued under
Decision No. 1966/QD-TCHQ dated July 10, 2015, hereinafter referred to as
Procedure 1966). After the Head of the Customs Sub-Department approves the
Operational Request Form, the receiving officer shall return the dossier along
with the Operational Request Form to inform the declarant of the reasons for
rejection.
b) Eligibility for customs
declaration registration: If the conditions for registration are met, the
customs authority shall accept the customs declaration registration and proceed
as follows:
b.1) Assigning a declaration
number: The Customs Sub-Department where the declaration is registered shall
maintain a logbook to monitor the issuance of 14-character paper declaration
numbers in accordance with the following principles: 98, the code of the
declaration receiving unit (Customs Sub-Department/Customs Team code) (4
characters), registration year (2 characters), sequential declaration number (6
numeric characters). Declaration numbers are issued annually and reset at the
beginning of each year, starting again from the first declaration number (e.g.:
In 2015, declaration numbers began with 98CCCC.15000001; in 2016, declaration
numbers began with 98CCCC.16000001; where CCCC represents the code of the
customs procedure unit);
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b.3) Signing and stamping the
declaration: The customs officer shall sign and affix the officer's stamp in
the customs declaration box on both copies.
2. The assigned customs officer
shall record the results of the preliminary inspection and propose a channel
assignment on the Inspection Method and Level Order (Form No. 01 issued with
this procedure). The entire customs dossier shall then be submitted to the Head
of the Customs Sub-Department for a decision on the inspection level and
method.
The customs officer shall refer to
the list of enterprise compliance levels, the list of goods subject to
specialized management and inspection provided by the General Department of
Customs, and information collected at the time of declaration registration,
inspection to propose the inspection method and level in accordance with the
channel assignment guidelines issued by the General Department of Customs
during system failures.
3. Responsibilities of the Head of
the Customs Sub-Department
a) Based on the customs officer’s
proposal in the Inspection Method and Level Order and the information collected
during the approval process, the Head of the Customs Sub-Department shall
decide on the channeling of the customs declaration in the Inspection Method
and Level Order (Form No. 01 issued with this procedure). The specific
inspection method and level shall be recorded in the “Results of channeling and
customs procedure guidance” section of the customs declaration.
b) The Head of the Customs
Sub-Department shall assign customs officers to examine the customs dossier and
conduct physical inspections of goods as per the Inspection Method and Level
Order (Form No. 01 issued with this procedure).
4. Based on the inspection level
and method determined by the Head of the Customs Sub-Department, the assigned
customs officer shall:
a) For green-channel declarations:
Proceed to Step 4 of this Article before confirming customs clearance.
b) For yellow/red-channel
declarations: Record the approval result in the "results of channeling and
customs procedure guidance" section on the customs declaration, notify the
declarant of the channeling result, and proceed to Step 2 for further
processing.
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1. Detailed inspection of customs
dossiers
a) Based on the type of customs
declaration, risk indicators in the Inspection Method and Level Order (if
applicable), and relevant regulations in Circular No. 38/2015/TT-BTC dated
March 25, 2015, as amended by Circular No. 39/2018/TT-BTC dated April 20, 2018,
the assigned customs officer shall conduct a detailed inspection of the customs
dossier.
b) Inspection of goods descriptions
and codes:
Inspection of goods descriptions
and codes: Comply with Clauses 1 and 3, Article 24 of Circular No.
38/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 39/2018/TT-BTC
dated April 20, 2018 of the Ministry of Finance and comply with the following:
b.1) Inspection of goods
description:
b.1.1) The declared goods
description must clearly and fully specify the composition, content,
properties, structure, characteristics, and use of the goods, meeting the
criteria for naming and describing goods in the Vietnam’s Export and Import
Goods Classification List and the Export and Import Tariff Schedule.
b.1.2) Compare the declared goods
description with: explanatory notes for relevant sections, chapters,
sub-chapters, headings, and sub-headings in the Vietnam’s Export and Import
Goods Classification List; the Export and Import Tariff Schedule effective at
the time of declaration registration; technical documents and other related
evidence in the customs dossier.
b.2) Inspection of goods codes:
b.2.1) The declared goods codes
must be clear, complete, and accurate in accordance with the detailed
classification criteria for the items in the Vietnam’s Export and Import Goods
Classification List and the Export and Import Tariff Schedule.
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b.2.3) For cases applying advance
rulings on goods classification issued by the General Department of Customs:
Follow Clause 5, Article 27 of Circular No. 38/2015/TT-BTC, as amended by
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.
b.2.4) For goods classified as
composite machines or functional units under Chapters 84, 85, and 90 of the
Vietnam’s Export and Import Goods Classification List, follow the procedures
stipulated in Article 7 of Circular No. 14/2015/TT-BTC, with the following
notes:
Customs officers at the Customs
Sub-Department handling import procedures shall receive and inspect the dossier
of imported goods declared by the enterprise, compare it with the information
registered in the List, and verify the accuracy of the registered List to
determine the appropriate HS code for the goods. The handling process is as
follows:
(i) In cases where it is determined
that the registered List does not satisfy the classification criteria as
composite machines or functional units under Notes 3, 4, and 5, Section XVI of
the Vietnam’s Export and Import Goods Classification List, classification shall
be carried out for each individual machine or equipment.
(ii) In cases where the registered
List satisfies the classification criteria as composite machines or functional
units under Notes 3, 4, and 5, Section XVI of the Vietnam’s Export and Import
Goods Classification List, but the main machine or the component performing the
principal function is incorrectly identified, classification shall be
re-determined to accurately identify the main machine in accordance with
regulations.
(iii) In cases where the registered
List satisfies the classification criteria as composite machines or functional
units under Notes 3, 4, and 5, Section XVI of the Vietnam’s Export and Import
Goods Classification List, but some machines or equipment in the List do not
meet the criteria for classification with the main machine, separate
classification shall be performed for those machines or equipment.
(iv) In cases where there are
doubts about the accuracy of the registered List or suspicions regarding the
incorrect identification of the main machine, but sufficient grounds for
conclusion are not available, the suspicious details shall be recorded. The
case file, along with the imported goods batch details, shall be referred for
post-clearance inspection in accordance with regulations.
b.2.5) For goods classified as
machinery or equipment in an unassembled or disassembled state, procedures
shall follow the provisions of Article 8 of Circular No. 14/2015/TT-BTC.
Accordingly, the following points shall be noted:
Customs officers at the Customs
Sub-Department handling import procedures shall receive and inspect the dossier
of goods declared by the enterprise, compare it with the information registered
in the List, and verify the accuracy of the registered List to determine the
appropriate HS code for the goods. The handling process is as follows:
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(ii) If the registered List
satisfies the classification criteria under Rule 2(a) of the six General Rules
for the Interpretation of the HS, but the declarant has incorrectly determined
the HS code for the complete machinery or equipment, classification shall be
re-determined, and the HS code shall be corrected in accordance with
regulations.
(iii) In cases where there are
doubts about the accuracy of the registered List or suspicions that the HS code
for the complete machinery or equipment is incorrect, but sufficient grounds
for conclusion are not yet available, the suspicious details shall be recorded.
The case file, along with details of the imported goods batch, shall be
referred for post-clearance inspection in accordance with regulations.
c) Tax rate inspection:
c.1) The assigned customs officer
shall verify and compare the declared goods description, HS code, and tax rates
with the goods description, HS code, and applicable rates specified in the
export tariff, import tariff, VAT rates, environmental protection tariff,
special consumption tariff, and other taxes issued by the Government, as well
as trade defense measures applied to imported goods under Decisions of the
Minister of Industry and Trade effective at the time of customs declaration
registration to determine compliance.
c.2) Verify the documents in the
customs dossier against the conditions for applying the applicable tariffs at
the time of declaration registration (e.g., regulations on exporting countries,
certificates of origin, transportation methods from the exporting country, and
supporting documents required for applying special preferential tariffs under
Chapter 98).
c.3) During customs procedures, in
addition to verifying the declared information on goods description, HS code,
and tax rates as specified in points (b) and (c) of this clause, the customs officer
must cross-check this information with technical documents and other relevant
evidence in the customs dossier.
d) Customs valuation inspection:
The customs officer shall accept the declared customs value and clear the
goods. Customs valuation inspection shall be conducted after the goods have
been cleared.
dd) Intellectual property
inspections shall comply with the provisions of Circular No. 13/2015/TT-BTC
dated January 30, 2015, as amended by Circular No. 13/2020/TT-BTC dated March
6, 2020 of the Minister of Finance. In addition, for goods subject to
intellectual property inspections under plans of the General Department of
Customs, the customs officer must verify the declared trademark information
against the list of product trademarks registered for intellectual property
protection, monitoring, and enforcement, as notified by the General Department
of Customs.
e) Inspection of goods origin shall
comply with the provisions of Circular No. 33/2023/TT-BTC dated May 31, 2023 of
the Ministry of Finance.
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g) Tax policy inspection:
g.1) The procedure for inspecting
dossiers related to tax exemption, tax reduction, non-collection of tax, and
handling of overpaid taxes, late payment interest, and fines shall comply with
the process issued under Decision No. 3394/TCHQ-TXNK dated December 31, 2021,
and the guidance documents of the General Department of Customs.
For goods processed or manufactured
for export, in cases where the system encounters a failure and information on
processing or manufacturing facilities, as well as processing
contracts/contract annexes, cannot be retrieved, the Customs Sub-Department
shall utilize the monitoring information of enterprises' processing and
manufacturing activities and periodic reports as guided in the Customs
Procedures for Exported and Imported Goods issued under Decision No. 1966/QD-TCHQ
dated July 10, 2015 of the General Department of Customs (Procedure 1966) to
conduct verification, inspection, and review as a basis for handling during and
after customs clearance in accordance with regulations. Once the system resumes
normal operation, customs officers shall review and cross-check the information
on the system and update it in the 'Information Collected During the Period'
section of Form No. 05/BCGC/GSQL under Procedure 1966. This covers the customs
procedures carried out from the time of the system failure until the system is
reconnected (including customs declaration registration, receipt of production
facility notifications, and receipt of processing contracts or contract
annexes). A report shall then be prepared, and proposals shall be submitted to
the leadership for handling within their functions and authority.
g.2) The inspection of tax bases,
calculation methods, and exchange rates used for tax calculation shall comply
with applicable tax laws on exported and imported goods and the guidance in
Section IV, Chapter II of Circular No. 38/2015/TT-BTC, as amended by Circular
No. 39/2018/TT-BTC.
g.3) Tax imposition procedures
shall follow the provisions of the Law on Tax Administration No. 38/2019/QH14,
Decree No. 126/2020/ND-CP elaborating certain articles of the Law on Tax
Administration, and Article 48 of Circular No. 38/2015/TT-BTC, as amended by
Circular No. 39/2018/TT-BTC.
g.4) Handling tax exemption for
cases where the tax exemption list is registered and being used on the VNACCS
system:
g.4.1) If the taxpayer registers a
customs declaration using an electronic tax exemption list registered and
tracked on the VNACCS system, the customs authority receiving the declaration
shall guide the taxpayer to contact the customs authority that issued the
electronic tax exemption list to perform the registration procedure for using a
paper-based tax exemption list for the remaining exempted quantity;
g.4.2) The taxpayer must declare
the anticipated export or import goods under the tax exemption list using Form
No. 06 issued with Decree No. 18/2021/ND-CP dated March 11, 2021 of the
Government. The "Quantity" column must specify the remaining quantity
eligible for exemption under the electronic tax exemption list. Additionally,
the taxpayer must submit a written commitment accepting responsibility for the
accuracy of the declared information related to the electronic tax exemption
list;
g.4.3) The customs authority that
issued the electronic tax exemption list shall provide the taxpayer with one
original Deduction Tracking Slip (Form No. 07 issued with Decree No.
18/2021/ND-CP of the Government) and retain a copy of Deduction Tracking Slip
along with the original tax exemption list submitted by the taxpayer;
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g.4.4.1) Instruct the taxpayer to
declare the electronic tax exemption list number, line number on the list, and
the customs authority code that received the list (e.g., if the customs
authority receiving the list is Hai Phong Customs Department, the code will be
“03ZZ”) in the goods description section of the customs declaration;
g.4.4.2) Update and deduct the
exempted quantity from the original Deduction Tracking Slip, sign to confirm
the Deduction Tracking Slip, retain a copy, and return the original to the
taxpayer.
g.4.4.3) Upon completing the
customs procedure, the customs authority receiving the declaration shall
provide information on the customs declaration for goods eligible for duty
exemption, in accordance with the tax exemption list, accompanied by one copy
of the Deduction Tracking Slip for the unit issuing the tax exemption list to
monitor;
g.4.5) After the system is
restored, the customs authority that issued the tax exemption list must verify
and compare the taxpayer’s provided information on tax exemption with the data
received from customs offices processing declarations. The taxpayer shall then
be guided to amend the electronic tax exemption list as per regulations.
h) Inspection of export/import permits
and specialized inspection certificates.
The inspection shall follow Article
28 of Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended by Circular
No. 39/2018/TT-BTC dated April 20, 2018. Specific cases include:
h.1) If the National Single Window
Portal encounters a failure and information on export/import permits or
specialized inspection certificates cannot be retrieved, the Customs
Sub-Department shall consult the online public service systems or management
systems of relevant ministries and agencies to process procedures for exported
and imported goods. If these systems are also inaccessible, the customs
authority shall accept documents submitted by the declarant, provided they are
stamped and certified by the declarant’s representative.
After the National Single Window
Portal is restored and resumes operation, the Customs Sub-Department must
review and cross-check export/import permits or specialized inspection
certificates on the National Single Window Portal against the documents in the
customs dossier. If any discrepancies are found between the customs declaration
information provided by the declarant and the information on the National
Single Window Portal, the matter shall be handled in accordance with the law.
h.2) In cases where the competent
authority has not yet issued or completed the issuance of licenses or
specialized inspection notifications via the National Single Window Portal or
the online public service system/management systems of ministries and sectors:
The Customs Sub-department requires customs declarants to submit the original
copies of management and specialized inspection documents issued by competent
authorities to process export and import procedures for goods.
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The customs officer shall record
the inspection results in Section I of the Inspection Results Form (Form No.
06/PGKQKT/GSQL, Appendix II issued with Circular No. 39/2018/TT-BTC) as
follows:
a) If the documentation review
reveals incomplete declarations or discrepancies between the customs
documentation and the declared information, the document inspection officer
shall:
a.1) Notify the customs declarant
to submit supplementary declarations via the Operational Request Form (Form No.
05/YCNV/GSQL), provided in Appendix 2 of Decision No. 1966/QD-TCHQ dated July
10, 2015. In cases where the officer has sufficient evidence to determine a
violation, penalties shall be applied in accordance with the regulations.
For cases where the declared tax code
is found to be incorrect, the customs authority shall notify the declarant
using Form No. 01/TXNK as stipulated in Circular No. 06/2021/TT-BTC.
a.2) If the customs authority lacks
sufficient grounds to confirm the accuracy of the customs declaration, request
the declarant to provide additional information or documents using the
Operational Request Form (Form No. 05/YCNV/GSQL) in Appendix issued together
with Decision No. 1996/QD-TCHQ dated July 10, 2015. If the additional documents
submitted by the declarant are still invalid, the customs officer shall propose
that the Head of the Customs Sub-Department approve physical inspection of the
goods and take action in accordance with regulations. The document inspection
officer shall record the inspection results in boxes 1, 2, and 3, Section I,
and propose actions in box 4, Section I, on the Inspection Results Form (Form
No. 06/PGKQKT/GSQL), Appendix II, issued together with Circular No.
39/2018/TT-BTC. The Head of the Customs Sub-Department shall review, decide,
and sign and seal box 5 of Section I on the Inspection Results Form. Based on
the situation, the Head shall assign officers to conduct physical inspections
following the decision on the inspection method and level.
b) If the dossier passes inspection,
proceed as follows:
b.1) For cases requiring deduction
tracking:
b.1.1) Deducting goods based on
licenses/quotas/specialized management documents/scrap materials:
- In cases where export or import
goods under licenses/quotas/specialized management documents/scrap materials
before the failure, the Customs Sub-Department receiving the declaration shall
guide the declarant to prepare a list of goods exported or imported under
licenses/quotas/specialized management documents/scrap materials. This must
follow the principle that the declarant self-declares and assumes
responsibility. The declarant should then contact the customs authority that
initially performed the deduction to obtain a Deduction Tracking Slip
(original) using Form No. 05/TDTL/GSQL, issued together with Appendix II of
Circular No. 39/2018/TT-BTC, for use during customs procedures when the system
experiences a failure.
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- In cases of newly arising export
or import goods under licenses/quotas/specialized management documents/scrap
materials, the Customs Sub-department receiving the declaration shall issue one
Deduction Tracking Slip (original) using Form No. 05/TDTL/GSQL, issued together
with Appendix II of Circular No. 39/2018/TT-BTC, for use during customs
procedures when the system experiences a failure.
- Once the system is restored and
operational, the Customs Sub-department receiving the declaration shall review
and verify the updated deduction tracking information in the system. If it is
found that the customs declarant's information does not match the details on
the licenses/quotas/specialized management documents/scrap materials, actions
shall be taken in accordance with the law.
b.1.2) Deduction for temporarily
exported/imported goods:
- For temporarily exported/imported
goods with customs declarations already registered before the system failure:
The Customs Sub-Department receiving the declaration shall rely on the
declarant's provided information to handle re-export/re-import customs
procedures.
After the system is restored, the
Customs Sub-Department must update the quantities of re-exported/re-imported
goods from paper declarations into the system. If discrepancies are found
between the declared information and the actual situation, the case shall be
handled according to the law.
- For newly arising temporarily
exported/imported goods, the Customs Sub-Department receiving the declaration
shall issue one original Deduction Tracking Slip (Form No. 05/TDTL/TNTX-TXTN/GSQL
issued with this procedure), retain a copy, and return the original to the
declarant for use in subsequent customs procedures for re-import/export
declarations.
b.1.3) Deduction based on
certificates of origin (C/O): The Customs Sub-Department handling the import
declaration shall guide the declarant in completing the Deduction Tracking
Slip. Deduction procedures for C/Os shall follow the provisions in Clause 3,
Article 11, and Article 22 of Circular No. 33/2023/TT-BTC.
b.1.4) For goods classified as
composite machines or functional units under Chapters 84, 85, and 90 of the
Vietnam’s Export and Import Goods Classification List, deductions shall follow
the provisions in Article 7 of Circular No. 14/2015/TT-BTC.
b.1.5) For unassembled or disassembled
machinery or equipment, deductions shall follow the provisions in Article 8 of
Circular No. 14/2015/TT-BTC.
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b.3) In cases where goods are transferred
to storage, follow the provisions in Article 4 of this Procedure;
b.4) In cases where goods are
released, follow the provisions in Article 5 of this Procedure;
b.6) In cases where physical
inspection of goods is required:
b.6.1) Transfer the documents to
Step 3 of this Article for physical inspection of goods;
b.6.2) For imported goods
transported to the inspection site at the Customs Sub-department where the
declaration is registered, follow the provisions in Article 10 of this
Procedure;
b.6.3) For delegated inspections,
follow the provisions in Article 8 of this Procedure;
.7) For imported goods with
declarations registered at Customs Sub-department outside the checkpoint area
under the cases of goods release, transfer to storage, or transport to the
inspection site at the Customs Sub-department where the declaration is
registered, the customs officer shall affix the customs officer’s seal in box
37 on two copies of the import declaration. One copy is handed over to the
declarant to complete procedures for moving goods through the customs
controlled area in accordance with Article 10 of this Procedure.
Step 3. Physical inspection of
goods
1. Physical inspection of goods
shall be conducted as guided in Article 48 of Procedure 1966 (excluding the instructions
under point a.3 and point b.3, clause 2, Article 48).
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2. Decisions on the form and level
of inspection and the assignment of customs officers for physical inspection
shall be based on the Inspection Method and Level Order (Form No. 01) issued
together with this Procedure. The results of the physical inspection of goods
shall be recorded on Form No. 06/PGKQKT/GSQL, Appendix II, issued together with
Circular No. 39/2018/TT-BTC.
Step 4. Verification of tax
obligation fulfillment
1. Commercial banks and the State Treasury
(where the taxpayer completes the payment procedure to the State Budget) shall,
in accordance with Article 4 of Decree No. 11/2020/ND-CP dated January 20,
2020, issue state budget payment slips to the taxpayer immediately after
processing cash payments or non-cash payment methods used by the taxpayer. They
must also send State Budget payment information to the customs authority via
the email address provided in Official Letter No. 2674/TCHQ-TXNK dated May 16,
2018 of the General Department of Customs.
2. In cases where the bank provides
a tax guarantee in accordance with Article 22 of Circular No. 184/2015/TT-BTC
dated November 17, 2015, the issuing bank must send the tax guarantee
information to the customs authority via the email address provided in Official
Letter No. 2674/TCHQ-TXNK.
3. Customs officers shall verify
tax obligations based on the provided payment documents (original bank payment
slip sent via email; photocopy of State Treasury payment slip provided by the
customs declarant) or guarantee documents submitted by the declarant and
proceed as follows:
a) Confirm customs clearance: Once
the declarant has fulfilled their tax obligations, the customs officer shall
sign, date, and affix the customs officer's seal in the "Customs clearance
confirmation" box on two copies of the customs declaration to confirm
clearance.
b) Return one copy of the customs
declaration to the declarant.
c) Customs officers shall update
the amounts payable, amounts collected, and confirmation of tax obligation
fulfillment (for payment documents with and without the State Treasury’s
payment statement for monitoring purposes) for each customs declaration,
detailing by tax type, in an Excel file maintained by the unit. The Tax
Management Team/General Affairs Team shall monitor and manage the State
Treasury payment slips, ensuring cases where tax obligations have been
confirmed but no Payment Slip has been received from the State Treasury are
addressed in accordance with Circular No. 184/2015/TT-BTC. The team shall also track
guaranteed cases and tax-debt declarations to enforce and recover tax debts as
per regulations.
The unit shall retain a photocopy
of the Payment Slip along with the customs dossier.
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d) Commercial banks shall send a
digitally signed payment statement of state budget collections via email to the
General Department of Customs (Department of Import-Export Duties) every hour.
At the end of the day, or no later
than the beginning of the next working day, the State Treasury shall print a
statement of payment documents for the state budget and send it to the customs
authority to assist in confirming tax obligation fulfillment as required.
Once the customs e-processing
system is restored, the Customs Sub-department shall immediately update data on
taxes, fees, and charges into the centralized tax accounting system in
accordance with the instructions in the Tax and Other Revenue Accounting and Debt
Management Manual issued with Decision No. 1647/QD-TCHQ dated June 26, 2020, by
the Director General of the General Department of Customs.
Article 3. Management and
finalization of customs dossiers
The management and finalization of
customs dossiers shall follow the guidelines in Article 10 of the Customs
procedure for exported and imported goods issued with Procedure 1966.
Article 4. Transfer of goods to
storage
1. Based on the written request for
transferring goods to storage by the declarant (Form No. 09/BQHH/GSQL, Appendix
V issued with Circular No. 38/2015/TT-BTC as amended by Circular No.
39/2018/TT-BTC) or a document from the specialized inspection authority
requesting the transfer of goods to another location for inspection as
prescribed in Clauses 2 and 3, Article 32 of Circular No. 38/2015/TT-BTC (as
amended), the customs officer shall verify the declarant's information against
the conditions for transferring goods to storage as specified in Article 33 of
Decree No. 08/2015/ND-CP, Article 32 of Circular No. 38/2015/TT-BTC, and other
relevant legal provisions.
2. Handling inspection results
a) If the goods do not meet the
conditions for transfer to storage, the customs officer shall notify the
declarant of the reasons for refusal using the Operational Request Form (Form
No. 05/YCNV/GSQL, Appendix II issued with Decision No. 1966/QD-TCHQ dated July
10, 2015).
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b.1) Propose that the Head of the
Customs Sub-Department approve the transfer, including reviewing tax, fee, and
charge obligations (if any) and specifying the grounds for approval, storage
location, etc;
b.2) After obtaining approval from
the Head, the customs officer shall note the content "permission to
transfer goods to storage at [address]” along with the date, sign, and stamp
box 37 of the customs declaration.
.3) Once the inspection results
from the specialized inspection authority are received or submitted directly by
the declarant (whichever comes first), the customs officer shall cross-check
them with the customs declaration information. If the shipment is eligible for
importation, the customs officer shall record the inspection results and
confirm dossier completion using Form No. 06/PGKQKT/GSQL (Appendix II, Circular
No. 39/2018/TT-BTC) and proceed to Step 4 of this procedure for customs
clearance confirmation. If the shipment is not permitted for importation,
handle the case in accordance with applicable regulations.
Article 5. Release of goods
Based on the declarant’s request
for goods release and applicable regulations, the customs officer shall propose
approval for goods release. After approval by the Head of the Customs
Sub-Department, the following steps shall be taken:
1. Once the customs declarant has
fulfilled their tax obligations, the customs officer shall record the note
“Permission to release goods pending...,” along with the date, signature, and
official seal in box 37 of the customs declaration.
2. After releasing the goods, based
on the provisions in Article 33 of Circular No. 38/2015/TT-BTC, if eligible for
customs clearance, the customs officer shall stamp and record the inspection
results and confirm the completion of document inspection on Form No.
06/PQKQKT/GSQL, Appendix II, issued with Circular No. 39/2018/TT-BTC, and
proceed to Step 4, Article 2 of this Procedure to confirm customs clearance.
Article 6. Declarations of
amendments
1. The assigned customs officer
shall receive and process amendment requests submitted on Form No. 03/KBS/GSQT
(Appendix V, Circular No. 38/2015/TT-BTC, as amended by Circular No.
39/2018/TT-BTC). The procedure for amendment shall follow the provisions in
Article 20 of Circular No. 38/2015/TT-BTC, as amended by Circular No.
39/2018/TT-BTC.
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Article 7. Cancellation of
declarations
The cancellation of customs
declarations shall comply with the provisions in Article 22 of Circular No.
38/2015/TT-BTC, as amended by Clause 11, Article 1 of Circular No.
39/2018/TT-BTC.
Article 8. Physical inspection
of goods at the request of the registering Customs Sub-Department (delegated
inspections)
1. Cases requiring delegated
inspections shall follow the provisions of Article 5 of Circular No.
121/2021/TT-BTC dated December 24, 2021 of the Ministry of Finance.
2. The procedure for delegated
inspections shall follow the provisions of Clause 9, Article 29 of Circular No.
38/2015/TT-BTC, as amended by Clause 18, Article 1 of Circular No.
39/2018/TT-BTC, and the guidance in Clause 3, Article 11 of Procedure 1966.
Proposals for delegated inspections shall be documented using Form No.
06/PGKQKT/GSQL (Appendix II, Circular No. 39/2018/TT-BTC).
Article 9. Procedures for goods
under customs supervision transported using combined transport methods.
Procedures for goods transported
under customs supervision using combined transport methods shall follow the
provisions in Clause 5, Article 51c of Circular No. 38/2015/TT-BTC, as amended
by Clause 30, Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of
Finance.
Article 10. Customs supervision
of exported, imported goods entering, leaving, or stored within the customs
operational area
1. Exported goods:
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a) Verify and cross-check the
customs seal or transport seal numbers, container numbers (for containerized
shipments), or the quantity/weight (for non-containerized goods) against the
information on the handover record (if applicable) for shipments requiring
customs sealing. Record the details manually in the logbook for monitoring the
loading of goods onto the transport vehicle.
b) Sign, stamp, and date the export
customs declaration (box 31), retain one copy, and return the original to the
declarant for monitoring the loading of goods onto the transport vehicle.
c) Provide feedback to the Customs
Sub-department where the declaration was registered regarding the information
on exported goods that have been delivered to their destination.
2. Imported goods:
a) For shipments requiring physical
inspection at a location outside the checkpoint area:
a.1) Receive the customs
declaration presented by the declarant; verify and cross-check the container
numbers and transport seal numbers for containerized goods, or the quantity for
non-containerized goods, against the customs declaration.
a.2) Seal the goods and prepare two
handover records (Form No. 10/BBBG/GSQL, Appendix II, Circular No.
39/2018/TT-BTC) for delivery to the Customs Sub-Department at the destination
location for further customs processing;
For bulk goods, oversized items, or
super-heavy items that cannot be sealed, the customs officer shall note the
condition as “goods not eligible for sealing,” along with any other relevant
details (e.g., product name, quantity, type, markings, origin) in the handover
record. Photographs of the goods' original condition may be attached to the
record if deemed necessary.
a.3) The Customs Sub-department at
the destination of the transported goods shall receive the handover record for
the imported shipment, follow the steps specified in Step 3, Article 2 of this
Procedure, and provide feedback to the Customs Sub-department at the point of
departure regarding the goods that have arrived at their destination.
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For goods registered at a Customs
Sub-department outside the checkpoint area, once box 36 has been signed and
stamped, the Customs Sub-Department managing the storage location shall notify
the registering Customs Sub-Department that the goods have passed through the
customs controlled area to ensure coordinated tracking.
3. Procedures for halting goods
from moving through the customs controlled area shall follow Article 52d of
Circular No. 38/2015/TT-BTC, as amended by Circular No. 39/2018/TT-BTC.
Chapter III
PROCEDURES FOR CUSTOMS CLEARANCE OF EXPORTED, IMPORTED
GOODS, GOODS IN CUSTOMS TRANSIT BETWEEN CHECKPOINT GATES THAT ARE TRANSPORTED
INDEPENDENTLY
Article 11. Steps for
independent transport procedures
Step 1. Receiving, inspecting,
registering, and channeling the Transport Manifest
1. The assigned customs officer
shall receive three copies of the Transport Manifest (Form No. 21a/BKVC/GSQL, Appendix
V, Circular No. 39/2018/TT-BTC) along with the customs dossier. The officer
shall verify the completeness and accuracy of the dossier and the information
declared on the manifest.
a) If the dossier or information is
incomplete or incorrect, or the goods are not eligible for transport, the
customs authority shall reject the registration of the Transport Manifest and
state the reasons for refusal on the manifest.
b) If the dossier and information
are complete and correct, the customs authority shall accept and assign a
registration number to the Transport Manifest. The registration number, Customs
Sub-Department code, and the registration date shall be noted on the Transport
Manifest (Form No. 21a/BKVC/GSQL).
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2. Customs officers shall propose
the inspection channel on the Inspection Method and Level Order (Form No. 01
issued with this Procedure) and forward the entire customs dossier to the Head
of the Customs Sub-department for a decision on the inspection method and
level.
3. Responsibilities of the Head of
the Customs Sub-Department
a) Decide on the channeling of the
transport manifest.
b) Assign officers to review
documents and conduct physical inspections of goods in accordance with the
decisions outlined in the Inspection Method and Level Order (Form No. 01 issued
with this Procedure).
4. Based on the inspection method
and level decided by the Head of the Customs Sub-department, the receiving
customs officer shall perform as follows:
a) For Green Channel: Proceed to
Step 4 of this Article;
b) For Yellow Channel: Proceed to
Step 2 for processing and notify the declarant;
c) In cases of suspected
violations: Proceed to Step 2 and conduct a physical inspection of the goods
while notifying the declarant.
Step 2. Inspection of customs
dossiers
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a) Based on the mode of
transportation, risk indicators in the Inspection Method and Level Order (if
any), and the relevant provisions in Circular No. 38/2015/TT-BTC, as amended by
Circular No. 39/2018/TT-BTC, the assigned customs officer shall conduct a
detailed inspection of the customs dossier.
b) Verification of the product name
and classification for transit goods:
Inspection of goods descriptions
and codes: Comply with Clauses 1 and 3, Article 24 of Circular No.
38/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 39/2018/TT-BTC
dated April 20, 2018 of the Ministry of Finance and comply with the following:
b.1) Verification of product name:
b.1.1) The declared product
description must clearly and comprehensively detail the composition, content,
properties, structure, characteristics, and use, meeting the criteria for
product naming and description under the Vietnam’s Export and Import Goods
Classification List.
b.1.2) Compare the declared goods
description with: the content of the notes for sections, chapters,
sub-chapters, headings, and sub-headings in the Vietnam’s Export and Import
Goods Classification List in effect at the time of declaration registration;
technical documents and other relevant documents accompanying the customs dossier.
b.2) Inspection of goods codes:
b.2.1) The declared product
classification code must be clear, complete, and accurate, aligned with the
detailed product classification in the Vietnam’s Export and Import Goods
Classification List.
b.2.2) Compare the declared product
description and classification code with the descriptions and codes in the
Vietnam’s Export and Import Goods Classification List effective at the time of
declaration registration.
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2) Handling inspection results:
The customs officer shall record
the inspection results in Section I of the Inspection Results Form (Form No.
06/PGKQKT/GSQL, Appendix II issued with Circular No. 39/2018/TT-BTC) as
follows:
a) If the documentation review
reveals incomplete declarations or discrepancies between the customs
documentation and the declared information, the document inspection officer
shall:
a.1) Notify the declarant to amend
the declaration using the Operational Request Form (Form No. 05/YCNV/GSQL,
Appendix 2, issued with Decision No. 1966/QD-TCHQ dated July 10, 2015). If
sufficient evidence of a violation is available, prepare a Violation Record and
forward the violation dossier to the competent authority for handling.
a.2) If the customs authority lacks
sufficient grounds to confirm the accuracy of the customs declaration, request
the declarant to provide additional information or documents using the
Operational Request Form, or propose that the Head of the Customs
Sub-department decide to conduct a physical inspection of the goods or sampling
(if applicable). The Head of the Customs Sub-department shall assign customs
officers to conduct the physical inspection based on the decided inspection
method and level.
b) If the dossier passes
inspection, proceed as follows:
b.1) For cases requiring deduction
tracking: The customs officer shall perform deduction tracking after the system
is restored.
b.2) In cases where the inspection
results are consistent:
b.2.1) For cases eligible for
approval of the Transport Manifest, the customs officer shall stamp
confirmation of document inspection completion on Form No. 06/PGKQKT/GSQL,
Appendix II, issued with Circular No. 39/2018/TT-BTC, issue a notification of
customs procedure fees, and proceed to Step 4 of this Article.
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b.2.2.1) After completing the
inspection of customs documentation, the customs officer shall record the
document inspection results in Section I of Form No. 06/PGKQKT/GSQL, Appendix
II, issued with Circular No. 39/2018/TT-BTC, including notes on matters to be
considered during the physical inspection of goods.
b.2.2.2) Forward the dossier to
Step 3 of this Article to conduct a physical inspection of the goods, as
required.
Step 3. Physical inspection of
goods
1. Physical inspection of goods
shall follow the guidance in Article 48 of Procedure 1966.
2. The inspection level and
assignment of customs officers for physical inspection shall be documented on
the Inspection Method and Level Order (Form No. 01 issued with this procedure).
Inspection results shall be recorded on Form No. 06/PGKQKT/GSQL (Appendix II,
Circular No. 39/2018/TT-BTC).
3. Based on the results of the
physical inspection, the customs officer shall issue a notification of transit
fees as per regulations.
Step 4. Completion of customs
procedures for independently transported goods
1. The assigned customs officer
shall issue a transit fee notification as prescribed. For transit fees not paid
monthly by enterprises, the enterprise must provide a Payment Slip before
customs clearance. The unit shall retain a photocopy of the Payment Slip along
with the customs dossier.
2. The customs officer shall sign,
stamp, and date the "Manifest Number" box on three copies of the
Transport Manifest and return them to the declarant for presentation to the
warehouse operator and the customs authority at the point of departure.
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1. Responsibilities of the customs
authority at the point of departure:
a) Cross-check the quantity,
container numbers (for containerized goods), or the number of packages (for
bulk goods) presented by the declarant against the declared information on the
Transport Manifest; seal the goods (if required) and record the customs seal
number in the "Customs Seal Number" box on the Transport Manifest.
For oversized, bulky, or
super-heavy items that cannot be sealed, the customs officer shall note
"Goods not eligible for sealing" and provide details about the goods
(e.g., name, quantity, type, markings, origin) in the handover record.
Photographs of the goods in their original condition may be attached if
necessary.
b) Return two copies of the
Transport Manifest (Form No. 21a/BKVC/GSQL) to the declarant and release the
goods for transport to the destination Customs Sub-Department. Retain one copy
for tracking purposes.
c) Prepare and stamp confirmation
(including signature, official seal, and date) on three Handover Records using
Form No. 10/BBBG/GSQL, Appendix II, issued with Circular No. 39/2018/TT-BTC
dated April 20, 2018, of the Ministry of Finance. Retain one Handover Record at
the Sub-department, notify the Customs Sub-department at the destination of the
transported goods, and hand over two confirmed Handover Records to the customs
declarant for transportation along with the goods. The declarant must present
these documents to the Customs Sub-department at the destination for further
processing according to regulations;
d) Monitor information regarding
shipments under customs supervision.
2. Responsibilities of the customs
office at the destination of the transported goods:
Upon receiving the Transport
Manifest and two Handover Records (Form No. 10/BBBG/GSQL) confirmed by the
Customs Sub-department at the departure of the transported goods, as presented
by the declarant, along with the goods that have arrived at the destination,
the Customs Sub-department at the destination shall: a) Verify the information
declared on the Transport Manifest and Handover Records provided by the
declarant. Inspect the condition of the seals or the intactness of the goods,
and cross-check the actual seal number with the customs seal number (if
applicable) or the carrier’s seal number (if applicable) on the Transport
Manifest, container/package list, and Handover Records.
b) If there are signs of legal
violations, the Head of the Customs Sub-department shall decide on the physical
inspection of goods as per regulations and handle any violations in accordance
with the law (if applicable). The results of the physical inspection shall be
recorded on the Inspection Result Record (Form No. 06/PGKQKT/GSQL, Appendix II,
issued with Circular No. 39/2018/TT-BTC) and filed with the documentation.
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Article 12. Amendments to the
Transport Manifest
Based on the declarant’s written
request for amendments (Form No. 03/KBS/GSQL, Appendix V, Circular No.
39/2018/TT-BTC) and related documents submitted by the customs declarant, the
Customs Sub-department where the Transport Manifest is registered shall receive
and review the documents in accordance with Clause 7, Article 50 of Circular
No. 38/2015/TT-BTC, as amended by Clause 28, Article 1 of Circular No.
39/2018/TT-BTC, and as guided in Article 5 of this Procedure.
Article 13. Cancellation of the
Transport Manifest
Based on the declarant’s written request
for cancellation (Form No. 04/HTK/GSQL, Appendix V, Circular No.
39/2018/TT-BTC), the Customs Sub-Department where the Transport Manifest was
registered shall process the cancellation in accordance with Point b.2, Clause
8, Article 50 of Circular No. 38/2015/TT-BTC (as amended by Clause 28, Article
1 of Circular No. 39/2018/TT-BTC).
Chapter IV
CUSTOMS PROCEDURES FOR GROUP 2 GOODS IN CASES OF
SYSTEM FAILURE
Article 14. Customs procedures
for Group 2 goods
Step 1. Receiving, inspecting,
and registering customs declarations
The assigned customs officer shall
receive the customs dossier submitted by the declarant in accordance with
Clause 2, Article 10 of Circular No. 191/2015/TT-BTC (as amended by Clause 8,
Article 2 of Circular No. 56/2019/TT-BTC). The officer shall verify the
completeness of the customs declaration and the detailed goods list (Form No.
02 for imports and Form No. 03 for exports) submitted by the declarant.
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a) Assigning a declaration number:
The Customs Sub-Department where the declaration is registered shall maintain a
logbook to monitor the issuance of 14-character paper declaration numbers in
accordance with the following principles: 98, Customs Sub-Department/Team code
(4 characters), registration year (2 characters), sequential number (6 digits).
Declaration numbers are issued annually and reset at the beginning of each
year, starting again from the first declaration number (e.g.: In 2015,
declaration numbers began with 98CCCC.15000001; in 2016, declaration numbers
began with 98CCCC.16000001; where CCCC represents the code of the customs
procedure unit);
b) Write the declaration number,
receiving Customs Sub-Department code, and registration date on the customs
declaration and the packing list.
c) Sign and affix the official seal
in the customs officer's signature box on the customs declaration to confirm
registration.
2. If the declaration does not meet
the requirements, the receiving officer shall provide detailed reasons for
rejection and propose that the Head of the Customs Sub-Department issue a
refusal using the Operational Request Form. Upon approval, the officer shall
return the dossier with the Operational Request Form to the declarant, clearly
stating the reasons for refusal.
Step 2. Customs clearance
confirmation
All shipments listed on the packing
list under the bill of lading are cleared based on the customs declarant's
declaration. The customs officer shall sign, date, and affix the official seal
in the "Customs Clearance Confirmation" box on the customs
declaration, confirm that the goods meet the conditions to pass through the
customs controlled area on the packing list and forward two copies of the
customs declaration along with the packing list to the customs officer in the
supervision department.
Article 15. Movement of goods
through the customs controlled area
1. The Customs Sub-Department shall
assign staff to analyze and assess risks based on the packing list.
2. The Head of the Customs
Sub-Department shall randomly select some shipments for direct physical
inspection. The inspection ratio shall not exceed 0.2% of the total shipments/waybills
listed in the packing list attached to the paper declaration. The declarant
shall be notified of the list of shipments subject to direct physical
inspection using Form No. 04 issued with this procedure.
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4. For shipments flagged as
suspicious during scanning, direct physical inspection shall be conducted, and
the declarant shall be notified using Form No. 04 (with the note “shipment
flagged as suspicious during scanning” in the comments section).
5. For shipments without suspicion
flagged during scanning:
a) The customs officer shall sign,
date, and record the quantity of shipments under the declaration requiring
direct physical inspection that have not yet passed the customs controlled
area. The officer shall affix the official seal in box 36 for import
declarations and box 31 for export declarations on two copies of the customs
declaration. Additionally, the officer shall sign, date, and affix the
official seal on the packing list, providing one copy to the enterprise for
retention and keeping one copy (customs declaration, packing list, and Form No.
04) for customs records.
b) Permit shipments that have
undergone non-suspicious X-ray screening to pass through the customs controlled
area.
6. For goods requiring direct
physical inspection as per Form No. 04: After the direct physical inspection,
if the goods match the declaration, the customs officer shall write
"consistent with declaration" in the section for customs authority
comments, sign, and affix the official seal (box 9) on Form No. 04.
If goods do not match the
declaration, the officer shall specify the bill of lading numbers with non-compliant
goods in the notes section (box 5). In the customs authority comments section
(box 6), the officer shall clearly state the quantity of non-compliant bills of
lading on Form No. 04 and proceed with handling violations in accordance with
regulations.
Chapter V
PROCEDURES FOR DECLARATION OF PROCESSING CONTRACTS
Article 16. Declaration of
processing contracts
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1. Receipt of processing contracts
or contract annexes
a) The assigned customs officer
shall receive two certified copies of the processing contract/contract annex
(Form No. 18/TBHDGC/GSQL, Appendix V, Circular No. 39/2018/TT-BTC) submitted by
the declarant.
b) The customs officer shall verify
and issue a receipt number for the processing contract/contract annex following
the steps and procedures for receiving production facility notifications when
the system is unavailable, as outlined in Clause 1, Article 18 of the Customs
Procedure for Exported and Imported Goods (issued with Decision No.
1966/QD-TCHQ dated July 10, 2015) of General Department of Customs.
c) The registration number for contracts/contract
appendices is structured as follows:
c.1) For processing contracts:
Customs Sub-department Code/HDGC/Year of contract registration - Sequential
number of contract registration: This number increases progressively by
calendar year (e.g., 01PR/HDGC/2024-01).
c.2) For processing contract
appendices: Customs Sub-department Code/HDGC/Year of contract registration -
Sequential number of contract registration: Sequential number increasing by
calendar year/Sequential number of the appendix received by the customs
authority (E.g., 01PR/HDGC/2024-01/PL01 for the first appendix,
01PR/HDGC/2024-01/PL02 for the second appendix).
2. Declaration of information for
processing contracts/appendices on the customs declaration
a) For cases where the processing contract/appendix
has not yet been assigned a registration number by the system: The assigned
customs officer shall guide the declarant to declare in the "Import/Export
License" field as follows: Box 1: Enter "HDGC" for processing
contracts or "PLHD" for appendices to processing contracts; Box 2:
Enter the registration number of the contract/appendix provided by the customs
officer upon receiving the hard copy of the processing contract/appendix.
b) In cases of new appendices for
processing contracts that already have a registration number in the system: The
assigned customs officer shall guide the declarant to declare in the
"Import/Export License" field as follows: Box 1: Enter
"HDGC"; Box 2: Enter the registration number of the processing
contract previously registered in the system; Enter the registration number of
the new appendix issued by the customs officer upon receiving the hard copy in
the "Notes" field of the customs declaration.
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Chapter VI
IMPLEMENTATION
Article 17. Implementation
1. Provincial/municipal Customs
Departments:
a) Notify relevant units to ensure
uniform implementation of this procedure;
b) Assign specific operational units
to coordinate with subordinate Customs Sub-Departments in implementing this
procedure.
c) Direct subordinate Customs
Sub-departments to assign and allocate customs officers to perform one or more
steps in this procedure, based on the actual conditions at customs processing
locations and the available personnel. Ensure flexible handling of arising
situations in compliance with legal regulations, minimizing risks for customs
officers while facilitating the smooth clearance of goods.
During the customs procedures,
inspection, and supervision of exported and imported goods, relevant Customs
Sub-departments should actively develop plans, methods, and channels for
information exchange and coordination of supervision (via mobile applications,
email, etc.) to ensure strict and lawful customs supervision.
d) Direct Customs Sub-departments
to proactively develop coordination plans and communication methods with
related organizations (e.g., banks, the State Treasury, port and warehouse
operators, specialized inspection agencies) to promptly address issues and
expedite goods clearance. Organize the recording, management, monitoring,
storage, and preservation of paper declarations and related documents arising
during system failure.
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2. Customs Management Supervision
Department
a) Coordinate with relevant units
under the General Department of Customs to organize training and guidance for
provincial/municipal Customs Departments to ensure consistent implementation.
b) Assign leadership and officers
to support provincial/municipal Customs Departments in resolving
supervision-related issues during the implementation of this procedure. If
issues exceed their authority, report to the General Department of Customs for
resolution.
c) Develop coordination plans with
specialized management agencies to support declarants in obtaining permits and
conducting specialized inspections to facilitate quick and efficient goods
clearance.
3. Risk Management Department
a) Upon receiving notification of
system failure, coordinate and propose to the General Department of Customs to
issue a document outlining principles for customs declaration channeling and
send it to provincial/municipal Customs Departments for implementation.
b) Assign leadership and officers
to assist provincial/municipal Customs Departments in resolving risk management
issues. If issues exceed their authority, report to the General Department of
Customs for resolution.
4. Import and Export Duty
Department
a) Assign leadership and officers
to assist provincial/municipal Customs Departments in resolving import/export
duty-related issues during the implementation of this procedure. If issues
exceed their authority, report to the General Department of Customs for
resolution.
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c) Upon notification of system
failure, propose and submit to the General Department of Customs a document
listing enterprises subject to enforcement measures prohibiting customs
clearance, and distribute it to provincial/municipal Customs Departments.
5. Customs Information Technology
and Statistics Department
a) Coordinate with operational
units to announce system failure and applicable procedures on the customs
electronic information portal, ensuring compliance with Clause 12, Article 1 of
Decree No. 59/2018/ND-CP.
b) Provide relevant information on
declarants, imported/exported goods, and transit goods to enable Customs
Sub-Departments to access and utilize the data for customs procedures as guided
in this procedure.
c) Supply data on customs
declarations for exports/imports as of the system failure to
provincial/municipal Customs Departments for operational purposes.