|
THE MINISTRY OF
FINANCE
--------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No. 01/VBHN-BTC
|
Hanoi, January 3,
2020
|
CIRCULAR
ON CUSTOMS
PROCEDURES FOR GOODS EXPORTED, IMPORTED, TRANSITED THROUGH INTERNATIONAL
EXPRESS DELIVERY SERVICES
Circular No. 191/2015/TT-BTC dated November 24,
2015 regarding customs procedures applicable to goods that are imported,
transited through international express delivery service, coming into force as
of January 1, 2016, amended by:
Circular No. 56/2019/TT-BTC dated August 23, 2019
of the Ministry of Finance on amendments to Circular No. 49/2015/TT-BTC dated
April 14, 2015 on customs procedures applicable to mails, packages or parcels
of goods exported or imported through postal services provided by authorized
enterprises and Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs
procedures for goods exported, imported, transited through international
express delivery services, coming into force as of October 15, 2019;
Pursuant
to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant
to the Law on Export and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant
to the Law on Tax Administration No. 76/2006/QH11 dated November 29, 2006;
Pursuant
to the Law on amendments to the Law on Tax Administration No. 21/2012/QH13
dated November 20, 2012;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Pursuant
to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 and the
Government on elaboration of the Law on Customs regarding customs procedures,
examination, supervision, and control procedures;
Pursuant
to the Decree No. 87/2010/ND-CP dated August 13, 2010 providing specific
provisions and guidance on enforcement of the Law on Export and Import Duties;
Pursuant
to the Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for the Law
on Tax Administration and the Law on the amendments to the Law on Tax
Administration;
Pursuant
to Government's Decree No. 47/2011/ND-CP dated June 17, 2011 on guidelines for
the Law on Postal Services;
Pursuant
to Government's Decree No. 215/2013/ND-CP dated December 23, 2013 on functions,
tasks, powers, and organizational structure of the Ministry of Finance;
At
the request of the Director of the General Department of Customs,
The
Minister of Finance promulgates a Circular on customs procedures for goods
exported, imported, transited through international express delivery services.
Chapter I
GENERAL PROVISIONS
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
This Circular provides for customs
procedures for goods exported, imported, transited through international
express delivery services (hereinafter referred to as goods).
Article 2. Applicable entities
1. Any
enterprise providing international express delivery service (hereinafter
referred to as express delivery service provider).
2. Any
organization/individual using the express delivery service.
3. “3. Any enterprise
engaging in business of places for gathering, inspection and supervision of EMS
goods and parcel posts.
4. Any
customs authority; customs official.
5. Any
customs agent.
Article 3. Location of completing customs
formalities
Comply with provisions of Clause 2 Article 1 of
Government's Decree No. 59/2018/ND-CP dated April 20, 2018.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. Customs
declarants are:
a) Any express delivery service
provider;
b) Any goods owner;
c) Any person authorized by the
goods owners, in case goods are gifted by another person; luggage that is
consigned before and after a trip of a person who enters/exits a country;
d) Any person providing the
service of transit of goods;
dd) Any customs broker not being
an express delivery service provider.
2. “Customs
declarants shall lodge customs declaration electronically. In case of Clause 12
Article 1 of Decree No. 59/2018/ND-CP, the customs declarant shall lodge
customs declaration electronically or in writing at their option.
3. Any
customs declarant specified in points b and c clause 1 of this Article may
carry out customs declaration using written declaration for cases specified in
Clause 2 Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 by the
Government providing specific provisions and guidance on enforcement of the
Customs Law on customs procedures and customs examination, supervision, and
control procedures (hereinafter referred to as Decree No. 08/2015/ND-CP).
Article 5. Responsibilities of
express delivery service providers
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. Update
current law provisions, provide goods owners with notification and guidance on
regulations on management policies for exported, imported, and transited goods.
2. Request
goods owners to provide sufficient information about goods and refuse to
transport goods on the list of goods banned from export, banned from import,
suspended from export, or suspended from import according to regulations.
3. Categorize exported and
imported goods as prescribed in Article 6 of this Circular.
4. Pay taxes,
customs fees, and charges for goods in transit according to regulations
in Chapter III of this Circular.
5. Initiatively
cooperate with the customs authority in handling undelivered goods. If the
goods have been granted customs clearance and the export/import duty (if any)
has been paid but the goods are not sent to the address on the bill of lading,
the express delivery service provider shall submit the tax refund dossier and
follow the procedures for tax refund prescribed in section 4 Chapter VII
Circular No. 38/2015/TT-BTC.
6. Ensure
that specialized vehicles and specialized packages satisfy requirements on
customs sealing.
7. According to the
information provided by the consignor, the enterprise shall only declare
entries of secondary bill as prescribed in Clause 1, Clause 2 Article 3 of
Circular No. 50/2018/TT-BTC dated May 23, 2018 of the Minister of Finance on
information indicators and forms of documents for customs declaration of
inbound, outbound and in-transit air, road, railway and waterway vehicles under
regulations as prescribed in Government's Decree No. 59/2018/ND-CP dated April
20, 2018 via the e-customs system before unloading goods from the incoming
vehicle to the warehouse.
8. Provide the
written manifest of imported goods using Form No. HQ05-BLKHH Appendix I of List
2 issued herewith for the customs authority before unloading the goods to the
warehouse if there is no information on the e-customs system.
9. Connect
the product code management system (if any) with the customs supervision
division for management and supervision of goods transported through customs
controlled area (CCA).
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Where it is necessary to carry out customs
procedures as to goods of an express delivery service provider within a fixed
timeframe, not falling under 8 statutory working hours, the express delivery
service provider shall notify the customs authority in writing of the working
timeframe and the period of time to be applicable to the said working timeframe
in order for the customs authority to carry out the corresponding customs
procedures.
11. Provide
documents of the customs documentation for the good owner for bookkeeping
purpose as prescribed if the express delivery service provider is the customs
declarant.
Article 6. Regulations on
categorization of goods
1. The
express delivery service provider shall, based on the documentation of goods
provided by the good owner and internal warning information about the discrepancy
between the declaration information of the consignor about the goods, the value
of the goods and the actual goods and relevant documents (if any), the goods
shall be categorized as follows:
a) Exported goods shall be
categorized as follows:
a.1) Category 1: Exported goods
being non-commercial documents/invoices;
a.2) Category 2: Exported goods
meeting the following requirements:
a.2.1) The customs value thereof is less than
five million Vietnamese dong (VND 5,000,000);
a.2.2) Eligible for exemption of export duty or
incurring export duty of 0%;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.3) Category 3: Exported goods
other than those in category 1; goods in category 1, category 2 but the good owner
or the person authorized the good owner requiring self-completion of customs
procedures; goods involving internal warning information of the enterprise;
goods in doubt as to the customs value.
b) Imported goods shall be
categorized as follows:
b.1) Category 1: Imported goods
being non-commercial documents/invoices;
b.2) Category 2: Imported goods
with customs value within imported duty-free allowance as prescribed in Clause
2 Article 29 of the Decree No. 134/2016/ND-CP and not belong to those requiring
import license or inspection by specialized agency;
b.3) Category 3: Imported goods
other than those in category 1; goods in category 1, category 2 but the good
owner or the person authorized the good owner requiring self-completion of
customs procedures; goods involving internal warning information of the
enterprise; goods in doubt as to the customs value.
2. If the information in
documents of the good, information provided by the good owner is not
substantial enough to classify categories of goods, make customs declaration,
the express delivery service provider shall preview the goods at the area with
available surveillance cameras and under control of the customs officers:
a) If the information in documents of the good
is different from the actual package or parcel of good, the customs officer
shall make 2 copies of records bearing certification of the enterprise, each
party will keep 1 copy. The record must state correct description of the good
and specify that the enterprise is obliged to keep the good in an unaltered
state.
b) The customs declarant shall carry out
categorization and make customs declaration in conformity with the actual good
or the customs officer take actions against the good not permitted for import
as per the law.
c) The customs declarant must specify number,
date of the record prescribed in Point a of this Clause in the paper-based
customs declaration at the column Notes using Form No. HQ 01-TKTLCT Appendix I
issued herewith or the box No. 32 using Form No. HQ/2015/NK Appendix IV issued
together with Circular No. 38/2015/ for paper-based customs declaration or at
the entry of Notes for e-customs declaration.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Article 7. Customs supervision
and inspection for letters; diplomatic bags and consular bags
1. Export/import
letters that are sent through international express delivery service must fully
comply with laws and must bear customs supervision; such letters must be packed
in specialized wrappings that are sealed off.
2. Exported
and imported diplomatic bags and consular bags that are sent through
international express delivery service:
a) Are exempted from customs
procedures (including exemption from customs declaration, exemption from
customs inspection);
b) When it has been established
that diplomatic or consular envelopes violate the diplomatic immunities and
privileges as stipulated by laws, the Director of the General Department of
Customs shall decide how these shall be examined and dealt with under the
provisions of Clause 3 Article 57 of the Law on Customs.
Chapter II
CUSTOMS PROCEDURES FOR GOODS SENT THROUGH EXPRESS
DELIVERY SERVICES
Article 8. Customs documentation
1. Customs documentation of
goods of category 1 prescribed in Article 6 hereof is the non-commercial
document/invoice declaration according to the entries prescribed in Part A,
Section I, Appendix II of List 2 issued herewith. In case of paper-based
customs declaration, the customs documentation is the non-commercial
document/invoice declaration using Form No. HQ 01-TKTLCT of Appendix I issued
herewith.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a) Declaration of low-value imported good or
declaration of low-value exported good according to the entries in Part A,
Section II, Appendix II of List 2 issued herewith.
In case of paper-based customs declaration
prescribed in Clause 12 Article 1 of Decree No. 59/2018/ND-CP, the enterprise
shall submit 2 originals of customs declaration using form No. HQ/2015/XK or
form No. HQ/2015/NK of Appendix IV issued together with Circular No.
38/2015/TT-BTC made according to the guidelines in Part III, Appendix II of
List 2 issued herewith.
b) The bill of lading or other equivalent
transport documents if the good is transported by seaway, airway, railway, or
multimodal transport as per the law (regarding imported good): 01 duplicate
copy;
c) Commercial invoice (if any): 01 duplicate
copy.
3. Customs documentation of
goods of category 3 prescribed in Article 6 hereof:
Comply with Clause 5 Article 1 of Circular No.
39/2018/TT-BTC.
Article 9. Customs procedures for goods of
category 1 prescribed in Article 6 hereof
1. Responsibilities of the
express delivery service provider
a) Declare and send all completed entries in the
non-commercial document/invoice declaration as prescribed in Clause 1 Article 8
of this Circular to the e-customs system; and then receive feedback from the
e-customs system.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b) Declare entries available for additional
declaration prescribed in Part A, Section I, Appendix II of List 2 issued
herewith before the customs declaration is granted customs clearance:
b.1) For electronic customs declaration: make an
additional declaration and send it to the e-customs system with enclosed
documents related to additional declaration.
b.2) For paper-based customs declaration: make
an additional declaration and send 2 originals using Form No. 03/KBS/GSQL of
Appendix II issued herewith Circular No. 39/2018/TT-BTC and 1 copy of each
document related to additional declaration to the customs authority.
c) Present the documentation in order for the
customs authority to inspect if the customs declaration is classified under
yellow channel. Present the documentation and goods in order for the customs
authority to inspect if the customs declaration is classified under red
channel.
d) Cancel the customs declaration as prescribed
in Article 13 hereof.
dd) Implement decisions of customs authorities
as prescribed.
2. Responsibilities of the
Sub-department of Customs
a) Check customs documentation, additional
declaration (if any) on the e-customs system or presented by customs declarants.
If the inspection result shows the suitability, grant the clearance of goods as
prescribed if the customs declaration is classified under yellow channel.
If the inspection result shows that the
documentation is unsatisfactory or the customs declaration is classified under
the red channel, conduct the physical inspection of the goods as prescribed in
Point b of this Clause.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
c) Cancel the customs declaration as prescribed
in Article 13 hereof.
Article 10. Customs procedures for goods of
category 2 prescribed in Article 6 hereof
1. For electronic customs
declaration:
a) Responsibilities of the express delivery
service provider
a.1) Declare and send completed entries in the
declaration of low-value imported goods, declaration of low-value exported
goods as prescribed in Point a Clause 2 Article 8 of this Circular to the
e-customs system; and then receive feedback from the e-customs system.
a.2) Present the customs documentation in order
of the customs authority to verify if the customs declaration is classified
under yellow channel. Present the documentation and goods in order for the
customs authority to inspect if the customs declaration is classified under red
channel.
a.3) Additional declaration
a.3.1) Make additional declaration in case of
permission as prescribed in Clause 9 Article 1 of Circular No. 39/2018/TT-BTC;
a.3.2) Procedures for additional declaration:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.4) Cancel the customs declaration as
prescribed in Article 13 hereof.
a.5) Comply with decisions of the customs
authority.
b) Responsibility of the Sub-department of
Customs:
b.1) Check customs documentation, revised
customs documentation (if any) on the e-customs system as prescribed in
Articles 23, 24 of Circular No. 38/2015/TT-BTC, amended in Clause 12, Clause 13
Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No.
38/2015/TT-BTC and Clause 9, Clause 14, Clause 15, Clause 16 Article 1 of Circular
No. 39/2018/TT-BTC.
b.2) Conduct physical inspection of the goods in
accordance with regulations on physical inspection of goods associated with
export and import consignments upon carry out procedures at Sub-department of
Customs at checkpoint as prescribed in Clause 18 Article 1 of Circular No.
39/2018/TT-BTC and process customs inspection result as prescribed in Clause 19
Article 1 of Circular No. 39/2018/TT-BTC.
b.3) Grant clearance of the goods as prescribed.
b.4) Cancel the customs declaration as prescribed
in Article 13 hereof.
2. For paper-based customs
declaration as prescribed in Clause 12 Article 1 of the Decree No.
59/2018/ND-CP:
a) Responsibilities of the express delivery
service provider:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.2) Present customs documentation and the goods
for inspection subject to decision of the customs authority;
a.3) Carry out customs procedures as prescribed
in Article 11 hereof according to each bill of lading not conformable with the
declaration;
a.4) If the declarant or taxpayer may make an
additional declaration as prescribed in Clause 9 Article 1 of Circular No.
39/2018/TT-BTC, 2 originals of application for additional declaration using
form No. 03/KBS/GSQL of Appendix II issued together with Circular No.
39/2018/TT-BTC and 1 copy of every document related to the additional
declaration to Sub-department of Customs where the customs declaration is registered;
a.5) In cases of cancellation of customs
declaration as prescribed in Clause 1 Article 13 of this Circular, 2 originals
of the application for cancellation of customs declaration using form No.
04/HTK/GSQL of Appendix II issued together with Circular No. 39/2018/TT-BTC
must be submitted to the Sub-department of Customs where the customs
declaration is registered;
a.6) Implement decisions of customs authorities
as prescribed;
a.7) Certify that the goods have passed through
the customs controlled area in case of customs supervision of the goods
entering, being stored, and leaving warehouse or site.
b) Responsibilities of the customs authority:
b.1) Receive and verify the customs
documentation of the enterprise;
b.2) The Head of Sub-department shall decide the
inspection of goods using scanners under rules of risk management:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.2.2) If the goods are suspicious, the customs
officer shall conduct physical inspection of the goods according to each bill
of lading or equivalent transport document showing suspicious signs:
b.2.2.1) If the goods are consistent with the
corresponding declaration, the customs authority shall grant clearance of goods
as prescribed;
b.2.2.2) If the goods are considered
inconsistent with the corresponding declaration, the customs authority shall
take actions against violation and require the enterprise to carry out customs
procedures as prescribed in Article 11 hereof;
b.3) Receive the additional declaration
documentation, specify date and time of receipt of additional declaration
documentation; check if the additional declaration documentation is sufficient
and satisfactory; conduct physical inspection of the good (if any); mark
inspection result in the application for additional declaration; return the
customs declarant 1 application for additional declaration bearing the
certification of the customs authority;
b.4) Receive and verify the application for
cancellation of customs declaration of the enterprise; inspect reason,
conditions, and details of such application; mark inspection result in the
application for cancellation; return the customs declarant 1 application for
cancellation of customs declaration bearing the certification of the customs
authority. The customs officer shall cross the cancelled customs declaration
using fountain pen, bear his/her signature and seal; and keep such customs
declaration according to the order of the registration number;
b.5) The customs officer shall update
information of the declaration being granted clearance certification into
the e-customs system as prescribed.
Article 11. Customs procedures for goods of
category 3 prescribed in Article 6 hereof
1. Comply with customs
procedures prescribed in Circular No. 38/2015/TT-BTC, amended in Circular No.
39/2018/TT-BTC.
2. With regard to
inspection of customs value, actions against inspection result of customs value
and identification of origin of goods, they shall conform to laws and regulations
on customs value, identification of origin of exported or imported goods.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Article 12a.
Customs supervision of exported and imported goods at places for gathering,
inspection and supervision of EMS goods and parcel posts
1. Responsibilities of
express delivery service providers or enterprises engaging in business of
places for gathering, inspection and supervision of EMS goods and parcel posts
in entering, being stored, and leaving warehouses and sites as to exported and
imported goods
1.1. Availability of connection to e-customs
system
a) During unloading goods to warehouses and
sites
a.1) Update information about actual goods
unloaded to warehouses and sites according to the entries prescribed in Form
No. 01 Appendix III of List 2 issued herewith to the e-customs system. If there
is information about the secondary bill on the e-customs system, it must be
updated within 1 hour after completion of unloading the goods to warehouse or site.
If there is no information about the secondary bill on the e-customs system,
the information about actual goods before categorization of goods must be
updated.
a.2) Update information about good difference
(if any) according to the entries prescribed in Form No. 04 Appendix III of
List 2 issued herewith and revision of the bill to the e-customs system if the
goods being delivered to the warehouse or site has any difference in quantity,
weight of the goods as compared to that declared on the e-customs system.
b) During storing goods in the warehouse or
site:
b.1) If there is any change to the package or
parcel of good being stored in the warehouse or site, update such change using
Form No. 02 or cancellation information using Form No. 03 Appendix III of List
2 issued herewith to the e-customs system.
b.2) If the good is not intact, torn or broken
in a manner that lead to a discrepancy in quantity, discrepancy in quantity,
weight, move it to an area where surveillance cameras are available; cooperate
with the customs authority to make an irregular report; update information
according to the entries prescribed in Form No. 02 or 03 Appendix III of List 2
issued herewith to the e-customs system.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
c.1) Receive information about the package or
parcel of good eligible for passing through customs controlled area (CCA) from
the e-customs system;
c.2) Move the goods out of the warehouse or site
if the information on the packages thereof matches with the goods eligible for
passing through customs controlled area;
c.3) Present the goods in order for the customs
authority to inspect them by scanner in case of the goods of category 1 or category
2, except for goods which have undergone physical inspection;
c.4) Refrain from moving the goods out of the
warehouse or site upon receiving a notice from the e-customs system to suspend
the movement of goods through customs controlled area as prescribed in Clause
32 Article 1 of Circular No. 39/2018/TT-BTC. Notify the customs declarant to
contact the customs authority for further steps as prescribed;
c.5) Promptly after the goods are moved out of
the warehouse or site, update information about such goods according to the
entries prescribed in Form No. 05 Appendix III of List 2 issued herewith to the
e-customs system;
c.6) Send request for cancellation of
certification that the goods have been moved out of the warehouse or site
according to the entries prescribed in Form No. 08 Appendix III of List 2
issued herewith to the e-customs system.
1.2. Unavailability of connection to e-customs
system
a) The goods may be moved out of the warehouse
or site in the following cases:
a.1) With regard to goods of category 1 or 2:
after obtaining a certification that the goods are eligible for passing through
customs controlled area from the customs authority on the list of
non-commercial exported and imported document/invoice declaration being granted
clearance using Form No. HQ 07-BKTKTL, the manifest of goods using Form No.
HQ06-BKCTHH of list of declarations of low-value exported and imported goods
being granted customs declaration using Form No. HQ02-BKTKTGT, Appendix I of
List 2 issued herewith;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.3) For goods under customs transit: after
obtaining a certification of the customs officer (with signature and seal
thereof) on the notification of approval for the transport declaration;
b) Present the goods in order for the customs
authority to inspect them by scanner in case of the goods of category 1 or
category 2, except for goods which have undergone physical inspection;
c) Check the suitability of the seal number (if
any),actual quantity and weight of the goods compared to that on the manifest
or list of goods or paper-based customs declaration or the notification of
approval for the transport declaration in order to enable the goods to leave
the customs controlled area. If the inspection result shows any unsuitability,
promptly notify the customs authority for further actions;
d) Refrain from moving the goods out of the
warehouse or site upon receiving a notice from the e-customs system to suspend
the movement of good through customs controlled area as prescribed in Clause 32
Article 1 of Circular No. 39/2018/TT-BTC. Notify the customs declarant to
contact the customs authority for further steps as prescribed;
dd) Keep the list of goods eligible for passing
through customs controlled area using Form No. 30/DSHH/GSQL Appendix V issued
together with Circular No. 38/2015/TT-BTC regarding the goods of category 3
under electronic customs declaration.
2. Responsibilities of the
customs authority in customs supervision of exported and imported goods
entering, being stored, and leaving warehouses and sites
2.1. Availability of connection to e-customs
system
a) During unloading goods to warehouses and
sites
Receive information about goods moved to the
warehouse or site and discrepant information of goods on the e-customs system.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.1) Receive information revision and
cancellation (if any); check and approve information cancellation (if any) on
the e-customs system.
b.2) Check and make 2 irregular reports using
Form No. HQ08-BBBT, Appendix I of List 2 issued herewith and in
accordance with Point b.1 of this Clause associated with goods no longer
remaining intact and packages thereof are torn or broken.
c) During moving packages or parcels of goods
out of the warehouse or site:
c.1) Send information about goods eligible for
passing through customs controlled area and changes of status of customs
declaration (suspended, not suspended; cancelled) according to the entries
prescribed in Form No. 06 or 07 Appendix III[i] of List 2 issued herewith to the system
of the express delivery service provider;
c.2) Check the goods of category 1 or category 2
using scanners except for those which have undergone physical inspection. If
the physical inspection result shows the suitability, certify that the goods
are eligible for passing through customs controlled area; if the inspection
result shows the unsuitability, open the goods for physical inspection as
prescribed. If the physical inspection result shows the suitability, certify
that the goods are eligible for passing through customs controlled area; if the
physical inspection result shows any unsuitability, take actions against
violation as prescribed;
c.3) Guide the customs declarant to complete
procedures for the consignment involving a notice of suspension or
ineligibility for passing through customs controlled area;
c.4) Receive information about the goods moved
out of the warehouse or site from the system of the enterprise;
c.5) Consider allowing the cancellation of
certification of the goods moved out of the warehouse or site on the e-customs
system and sending information to the system of the express delivery service
provider.
2.2. Unavailability of connection to e-customs
system
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b) In case of mandatory customs sealing
prescribed in Clause 28 Article 1 of Circular No. 39/2018/TT-BTC and Article 17
of this Circular:
b.1) With regard to the imported goods moved out
of the warehouse or site for transport to places for gathering, inspection and
supervision of other EMS goods and parcel posts:
b.1.1) Check the outer condition of the goods,
the seal of the carrier (if any) and the customs declaration on the e-customs
system, bill of lading (if any);
b.1.2) Send a transfer note to the customs
authority of destination for further procedures as prescribed;
b.1.3) Seal and certify the sealing (if any) on
the e-customs system.
In case of bulk goods, bulky goods, oversize
load goods which cannot be sealed, the customs officer shall make a note “goods
not eligible for sealing”, specifying other information (if any) about the
goods, including description, quantity, categories, symbol, origin on the
transfer note or pictures of goods in the original condition enclosed with the
transfer note (if necessary).
b.2) For exported goods moved to the warehouse
or site: Check and certify the sealing condition (if any) on the e-customs
system; certify the arriving goods on the e-customs system.
c) Check the goods of category 1 or category 2
using scanners except for those which have undergone physical inspection. If
the physical inspection result shows the suitability, certify that the goods
are eligible for passing through customs controlled area; if the inspection
result shows any unsuitability, open the goods for physical inspection as
prescribed. If the physical inspection result shows the suitability, certify
that the goods are eligible for passing through customs controlled area; if the
physical inspection result shows any unsuitability, take actions against
violation as prescribed;
d) Guide the customs declarant to complete
procedures for the consignment involving a notice of suspension or
ineligibility for passing through customs controlled area;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
If the goods are not eligible for passing
through customs controlled area, guide the customs declarant to complete the
customs procedures as prescribed;
e) Certify that the goods have passed through
the customs controlled area or update information about the leaving good on the
e-customs system after the imported goods have passed through the customs
controlled area. Certify that the goods have passed through the customs
controlled area on the e-customs system after the exported goods have been
loaded on the vehicle for transport.
3. The supervision of the goods from the
importing checkpoint to the places for gathering, inspection and supervision of
EMS goods and parcel posts and vice versa shall be carried out in accordance
with regulations on goods moved to or out of off-airport terminals as
prescribed in Circular No. 39/2018/TT-BTC.
Article 12. Customs procedures
and customs supervision for goods which are mistakenly sent (goods transported
to a country other than the country of destination); exported goods which are
not delivered and must be re-imported to be returned to the senders; imported
goods that are not sent to the recipient and must be returned to their origin
1. Regarding
goods which are mistakenly delivered (goods transported to a country other than
the country of destination):
a) Responsibilities of the express
delivery service provider:
a.1) Formulate and submit an
application for sending goods which are mistakenly delivered to the country
written on the bill of lading and a list of goods which are mistakenly
delivered;
a.2) Register independent
transport declaration for goods which are mistakenly delivered according to
regulations in Article 17 of this Circular.
b) Responsibilities of
Sub-departments of Customs:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.2) Carry out the supervision
procedures according to regulations in Article 17 of this Circular.
2. Regarding exported
goods that are not sent to the recipient and must be re-imported to be returned
to the sender
a) Responsibilities of the express delivery
service provider:
a.1) Carry out customs procedures similarly to
imported goods specified in Article 11 hereof. Upon making customs declaration,
specify the number of the initial export declaration in box 32 of the Form No.
HQ/2015/NK Appendix IV issued herewith Circular No. 38/2015/TT-BTC (for
paper-based customs declaration) or at Notes section (for e-customs
declaration).
a.2) Submit documentation to the customs
authority, including:
a.2.1) Customs documentation prescribed in
Clause 3 Article 8 hereof, except for import license and notification of result
of inspection by specialized agency;
a.2.2) Document(s) of the foreign express
delivery service provider notifying that the goods are returned due to an
undeliverable address: 01 duplicate copy;
a.2.3) The initial export customs declaration: 1
copy in case of paper-based customs declaration.
a.3) Carry out the procedures for tax refund,
tax cancellation, tax overpayment handling (if any) as prescribed.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.1) Receive the documentation of the express
delivery service provider;
b.2) Check information of the initial export
declaration and declaration of the import declaration. If the inspection result
shows the suitability, comply with Point b.3 and Point b.4 of this Clause. If
the inspection result shows any unsuitability, require the enterprise to
complete the documentation. If the enterprise fails to complete the
documentation, follow procedures in the same manner as imported goods,
including regulations on tax policies, commodity policy of imported goods;
b.3) Carry out customs procedures similarly to
imported goods specified in Article 11 hereof;
b.4) Carry out the procedures for tax refund,
tax cancellation, tax overpayment handling (if any) as prescribed.
3. Regarding imported
goods to be returned to the original country:
a) If the customs declaration has not been
registered or customs declaration has been registered but has not been granted
clearance:
a.1) Responsibilities of the express delivery
service provider:
a.1.1) Send a document to the Sub-department of
Customs storing the goods to be returned to the original country specifying
reason for return, request for re-export, number of bill of lading when the
goods are transported to Vietnam (if any); expected return time, re-export
checkpoint, mean of transport of the re-exported goods.
a.1.2) If the place of storage of goods to be
returned to the original country is not located in the administrative division
of Sub-department of Customs of export checkpoint, make a declaration of
transportation (OLA) to transport the goods from the place of storage to the
export checkpoint.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.2.1) Receive and check
documents of the enterprise;
a.2.2) Place of storage of
goods is located in the administrative division of Sub-department of Customs of
export checkpoint:
a.2.2.1) If the goods are
unsuspicious, supervise the re-export of the goods;
a.2.2.2) If the goods are
suspicious, conduct physical inspection of the whole consignment of goods: If
the inspection result shows the suitability and there is no further suspicion,
approve the re-export. If the goods do not match with information on the bill
of lading or there is any information that the consignment shows sign of
violation, actions against violation shall be taken as prescribed.
a.2.3) Place of storage of
goods is not located in the administrative division of Sub-department of
Customs of export checkpoint:
a.2.3.1) If the goods are unsuspicious, carry
out customs procedures for the goods under independent transport to deliver the
goods from the place of storage to the export checkpoint;
a.2.3.2) If the goods are
suspicious, conduct physical inspection of the whole consignment of goods: If
the inspection result shows the suitability and there is no further suspicion,
carry out customs procedures for goods under independent transport to deliver
the goods to the export checkpoint. If the goods do not match with information
on the bill of lading or there is any information that the consignment shows
sign of violation, actions against violation shall be taken as prescribed.
a.2.4) Cancel the customs declaration if it has
been registered but has not been granted clearance as prescribed.
b) If the customs declaration
has been granted clearance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.1.1) Submit customs documentation to the
customs authority:
b.1.1.1) Customs documentation prescribed in
Clause 3 Article 8 hereof, except for export license and notification of result
of inspection by specialized agency;
b.1.1.2) The initial import customs declaration:
1 copy in case of paper-based customs declaration.
b.1.2) Carry out customs
procedures similarly to exported goods specified in Article 11 hereof. Upon
making customs declaration, specify the number of the initial import
declaration in box 26 of the Form No. HQ/2015/XK Appendix IV issued herewith
Circular No. 38/2015/TT-BTC (for paper-based customs declaration) or at Notes
section (for e-customs declaration).
b.1.3) Carry out the procedures for tax refund,
tax cancellation, tax overpayment handling (if any) as prescribed.
b.2) Responsibilities of Sub-department of
Customs storing the goods to be returned to the original country
b.2.1) Receive the customs
documentation of the express delivery service provider;
b.2.2) Check information of the initial import
declaration and declaration of the export declaration. If the inspection result
shows suitability, comply with Point b.2.3 and Point b.2.4 and Point b.2.5 of
this Clause. If the inspection result shows any unsuitability, require the
enterprise to complete the documentation. If the enterprise fails to complete
the documentation, follow procedures in the same manner as exported goods,
including regulations on tax policies, commodity policy of exported goods;
b.2.3) Carry out customs
procedures similarly to exported goods specified in Article 11 hereof;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.2.5) Carry out the procedures for tax refund,
tax cancellation, tax overpayment handling (if any) as prescribed.
Article 13. Cancellation of declaration
1. A declaration shall be
cancelled in the following cases:
a) The cases prescribed in Clause 11 Article 1
of Circular No. 39/2018/TT-BTC;
b) The declaration has been registered but the
customs clearance of goods to be returned to the original country has not been
granted.
c) Make multiple customs declarations for the
same consignment of goods (information on declaration is repeated).
d) The imported goods are associated with a
completed customs declaration and completed destruction procedure in Vietnam as
prescribed.
dd) Regarding goods of category 1 and category
2, apart from the cases prescribed in Point a, Point b, Point c and Point d of
this Clause, the e-customs declaration shall be cancelled in the following
cases:
dd.1) The customs declaration with goods
unproperly categorized as prescribed in Article 6 of this Circular after
subject to actions against violation as per the law.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
2. Procedure for
cancellation of customs declaration:
a) In case of Point a Clause 1 of this Article,
the customs declaration shall be cancelled in accordance with Clause 11 Article
1 of Circular No. 39/2018/TT-BTC.
b) In case of Point b Clause 1 of this Article,
cancel the declaration as if it has been registered but has not been granted
clearance since the e-customs system has problem and the substitute paper-based
customs declaration has been granted clearance or conditional customs clearance
or taking of goods to storage place as prescribed in Clause 11 Article 1 of
Circular No. 39/2018/TT-BTC.
c) In case of Point c, Point dd.2, Clause 1 of
this Clause, the customs declaration shall be cancelled as the case required by
the customs declarant as prescribed in Clause 11 Article 1 of Circular No.
39/2018/TT-BTC.
d) In case of Point d, Clause 1 of this Clause,
the customs declaration shall be cancelled as the case in which the customs
declaration has been registered but the good fails to conform to regulations on
management and inspection by specialized agency, after subject to the
additional penalty of forced re-export or destruction as prescribed in Clause
11 Article 1 of Circular No. 39/2018/TT-BTC.
dd) In case of Point dd.1, Clause 1 of this
Clause, the express delivery service provider must cancel the customs
declaration before making a new customs declaration. The customs declaration
shall be cancelled as the customs declaration which is not valid for completing
customs procedures as prescribed in Clause 11 Article 1 of Circular No.
39/2018/TT-BTC.
Chapter III
PROCEDURES FOR PAYMENT OF TAXES, CUSTOMS FEES, AND
CHARGES FOR GOODS IN TRANSIT
Article 14. Procedures for
payment of taxes, customs fees, and charges for goods in transit
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
2. The express delivery service provider
may be authorized to pay taxes, fines, interests on late payment; fixed taxes,
customs fees, charges for goods in transit on behalf of the good owner as per
the law.
If the express delivery service
provider pays taxes; fines; interest on overdue payment; fixed taxes; customs
fees; charges for goods in transit on behalf of the good owner, the expected
payable amount shall be paid to the deposit account at the State Treasury of
the customs authority where the declaration is registered.
3. If the express delivery service
provider/the customs broker uses a shared guarantee of the taxpayer: the letter
of shared guarantee shall be permitted by the credit institution.
4. Responsibilities of the customs
declarant:
a) Any express delivery service
provider shall:
a.1) Make declaration, calculate
taxes, customs fees, and charges for goods in transit themselves and
take responsibility for customs declaration subject to paying taxes/fees that
have been carried customs procedures; calculate the amount of taxes, customs
fees, and charges for goods in transit that must be pre-paid to the deposit
account at State Treasuries of customs authority of where the declaration is
registered;
a.2) Pay customs fees, and
charges for goods in transit according to regulations in Article 45 of
Circular No. 38/2015/TT-BTC;
a.3) If taxes/fees are paid to the
deposit account of a customs authority specified in clause 2 of this Article, when
completing the customs declaration, write “2” in “người nộp thuế” (“taxpayer”)
box; write “D” in “mã xác dịnh thời hạn nộp thuế” (“tax period”) box. The
amount of payable tax for each customs declaration sheet arising within a day
shall be deducted from the deposit account of customs authority of where the
declaration is registered for customs clearance of goods.
a.4) Regarding the shared
guarantee specified in clause 3 of this Article, regulations in clause 4,
clause 5, Article 43 of Circular No. 38/2015/TT-the Ministry of Finance shall
apply;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.5.1) The service provider may
issue the tax receipts and the receipts of customs fees, and charges for
goods in transit to the goods owner;
a.5.2) The printing, issuance,
management and use of the tax receipts and the receipts of customs fee shall
comply with regulations of the Ministry of Finance on the printing, issuance,
management, and use of the tax prints;
a.5.3) The express delivery
service provider shall cooperate with Sub-department of Customs in comparing
the invoices, ensuring the conformable payment of taxes, customs fees, and
charges for goods in transit.
b) Responsibilities of other
customs declarants (other than express delivery service providers): pay taxes
and fees according to regulations in Section 5 Chapter II of Circular No.
38/2015/TT-BTC
c) Regarding written declaration,
customs declarants shall pay taxes, customs fees, and charges for goods in
transit according to regulations in Section 5 Chapter II of Circular No.
38/2015/TT-BTC.
5. Responsibilities of
Sub-departments of Customs:
a) Regarding payment of taxes, customs
fees, and charges for goods in transit by cash:
a.1) Issue the tax receipts and
the receipts of customs fees and charges for goods in transit to any customs
declarant who has paid taxes, customs fees, and charges for goods in transit
and fulfilled regulations in Section 5 Chapter II of Circular No.
38/2015/TT-BTC.
a.2) Within every working day,
Sub-departments of Customs shall formulate documents of remittance to the State
budget to send to State Treasuries according to regulations, including: 01
original copy of remittance bill according to regulations and the Form HQ
03-BKTK-Circular in Appendix I enclosed with this Circular (01 original copy).
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b.1) Customs officials shall,
based on the tax-related entries on the customs declaration sheet, determine
the payable tax amount of each customs declaration sheet within a day, which is
deducted from the deposit amount.
b.2) Once a day or once a week,
the Sub-department of Customs where the declaration is registered shall
formulate a State budget remittance bill according to regulations, enclosed
with a Report on taxes which are deducted from the deposit account sent to the
State budget using the Form HQ 04-BTH-Circular in Appendix I enclosed with this
Circular and 01 copy of the Report shall be also sent to the express delivery
service provider on request for comparison with the paid amount;
c) If express delivery service
providers use a shared guarantee:
Sub-departments of Customs shall
comply with regulations in clause 1, clause 2, clause 4, clause 5 Article 43 of
Circular No. 38/2015/TT-BTC.
Article 15. Handling of taxes
1. The customs authority
shall consider exemption and reduction, refund, cancellation of export and
import duties and other taxes (if any) as to exported goods and imported goods
as prescribed in legislative documents on taxes and tax administration.
2. The customs authority
shall deal with overpaid duties, interests on overdue payment or fines as
prescribed in Clause 64 Article 1 of Circular No. 39/2018/TT-BTC
Article 16. Tax imposition
1. If the express delivery service provider pays
taxes on exported goods and imported goods in progress of customs clearance or
post customs clearance on behalf of the good owner, the express delivery
service provider shall pay the fixed taxes as prescribed.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3. Cases subject to tax imposition and
procedures for tax imposition are specified in Article 48 of Circular No.
38/2015/TT-BTC and Clause 27 Article 1 of Circular No. 39/2018/TT-BTC.
Chapter IV
CUSTOMS PROCEDURES FOR GOODS SENT THROUGH EXPRESS
DELIVERY SERVICE AND CONSOLIDATED CARGO UNDER THE CUSTOMS SUPERVISION
Article 17. Customs procedures for exported
or imported goods under customs transit sent through express delivery service
1. General provisions
a) Exported goods carried under customs transit
sent through express delivery service refer to exported goods, after completing
export customs formalities, transported from a place for exporting goods to
another place for gathering, inspection and supervision of EMS goods and parcel
posts; or from a place for gathering, inspection and supervision of such EMS
goods and parcel posts to another place for gathering, inspection and
supervision of other EMS goods and parcel posts; or from a place for gathering,
inspection and supervision of such EMS goods and parcel posts to the checkpoint
of export.
b) Imported goods carried under customs transit
sent through express delivery service refer to imported goods, which has not
completed export customs formalities, transported from an import checkpoint
(where the goods enter into Vietnam) to another place for gathering, inspection
and supervision of EMS goods and parcel posts; or from a place for gathering,
inspection and supervision of such EMS goods and parcel posts to another place
for gathering, inspection and supervision of other EMS goods and parcel posts.
c) Place for gathering, inspection and
supervision of EMS goods and parcel posts prescribed in Point a and Point b of
this Clause means a place which is recognized as prescribed in the Government's
Decree No. 68/2016/ND-CP dated July 1, 2016 on conditions for duty-free
business, warehouses, sites for customs clearance, customs inspection, and
supervision.
d) Exported or imported goods carried under
customs transit shall be transported on the right route, and on the right
schedule as stipulated in the customs documentation and subject to customs
control by employing the customs sealing method. In the course of
transportation, exported or imported goods carried under customs transit must
be maintained to its original status and customs sealed.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
2. Customs procedures for exported or imported
goods under customs transit sent through express delivery service
a) Customs documentation
a.1) Declaration of transportation (OLA) with
entries prescribed in Form No. 07 Appendix I issued herewith Circular No.
39/2018/TT-BTC.
a.2) Bill of lading or other equivalent
transport document as per the law (except for exported goods): 01 duplicate
copy.
In a case where all the goods are declared on
the e-manifest through the e-customs system, if the customs declarant specifies
the code of documentation notified by the customs authority on the e-customs
system at the entry “Note 1”, no copy of the bill of lading in the customs
documentation is required.
b) Responsibilities of the customs declarant,
Sub-department of Customs of departure and Sub-department of Customs of destination:
Comply with provisions of customs procedures for goods in transit passing
through Vietnam’s territory prescribed in Clause 29 Article 1 of Circular No.
39/2018/TT-BTC.
Responsibilities of the customs declarant: make
additional declaration of entry “means of transportation” at the section 6.3
Appendix I issued together with Circular No. 39/2018/TT-BTC on entries
available for additional declaration after the goods have been certified by the
customs authority that they are eligible for departure on the e-customs system
(BOA) and before the customs authority update information about arriving goods
on the e-customs system (BIA).
c) Customs sealing, additional declaration of
customs documentation and cancellation of declaration of transportation (OLA):
Comply with Clause 28 Article 1 of Circular No. 39/2018/TT-BTC.
3. The enterprise engaging in business of places
for gathering, inspection and supervision of EMS goods and parcel posts means
customs brokerage agent which is permitted to carry out customs procedures
under independent transport of exported or imported goods under customs transit
sent through international express delivery and under the contract concluded
with the express delivery service provider.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Comply with regulations on
customs procedures for transited goods transited goods undergoing
consolidation/deconsolidation in the same container or the same carriage as
exports that have completed customs procedure, goods intended to be imported,
exports and imports sent by post or express delivery as prescribed in Clause 29
Article 1 of Circular No. 39/2018/TT-BTC.
Article 19. Customs procedures
for goods sent through express delivery service that are collected from site
for customs procedures and moved through different customs procedures before
transporting to the exporting checkpoint
1. Responsibilities of the customs
declarant:
a) Carry out customs procedures
for exported goods according to regulations in Circular No. 38/2015/TT-BTC, the
destination of the transport shall be declared as the CFS.
b) Transfer goods express
delivery service providers.
2. Responsibilities of the express
delivery service provider:
Comply with regulations in clause
2 Article 17 of this Circular.
3. Responsibilities of
Sub-department of Customs of where goods are departed or transported to
Comply with regulations in clause
3 and clause 4 Article 17 of this Circular.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXTENSION,
CONTRACTION AND REARRANGEMENT OF THE SITE FOR CUSTOMS INSPECTION AND
SUPERVISION FOR GOODS SENT THROUGH EXPRESS DELIVERY SERVICE
Article 20. (annulled)
Article 21. (annulled)
Article 22. (annulled)
Article 23. (annulled)
Article 24. (annulled)
Article 25. (annulled)
Chapter VI
IMPLEMENTATION
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. This Circular comes into effect from January 01,
2016. Circular No. 100/2010/TT-BTC dated July 09, 2010 by the Minister of
Finance and Circular No. 36/2011/TT-BTC dated March 16, 2011 by the Minister of
Finance are annulled.
2. During the implementation, if a document
referred to in this Circular is amended or replaced, the new one shall prevail.
Article 27. Implementation
1. The Director of the General Department of
Customs shall direct the Director of the Customs Department of a province or
city shall be responsible for managing, monitoring and implement contents
stipulated in this Circular.
2. Regarding customs declaration sheets registered
before the effective date of this Circular, regulations in Circular No.
100/2010/TT-BTC dated July 09, 2010 by the Minister of Finance and Circular No.
36/2011/TT-BTC dated March 16, 2011 by the Minister of Finance shall be
applied.
3. Any difficulties arising during the
implementation of this Circular shall be reported to the Ministry of Finance
(the General Department of Customs) for guidance./.
AUTHENTICATION
OF CONSOLIDATED DOCUMENT
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.