MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 25/VBHN-BTC
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Hanoi, September 06, 2018
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CIRCULAR
ON CUSTOMS PROCEDURES; CUSTOMS SUPERVISION AND INSPECTION;
EXPORT DUTIES, IMPORT DUTIES AND TAX ADMINISTRATION APPLIED TO EXPORTS AND
IMPORTS
Circular No.
38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on
customs procedures; customs inspection and supervision; export and import
duties, and tax management applied to exports and imports, which comes into
force from April 01, 2015, is amended by:
Circular No. 39/2018/TT-BTC
dated April 20, 2018 of the Minister of Finance of Vietnam amending certain
articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of
Finance of Vietnam on customs procedures; customs inspection and supervision;
export and import duties, and tax management applied to exports and imports,
which comes into force from June 05, 2018;
Pursuant to the Law on
Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant to Law on
Export and Import duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Law on Tax
administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH13
dated November 20, 2012 on amendments to the Law on Tax administration; Law No.
71/2014/QH13 dated November 26, 2014 on amendments to tax laws;
Pursuant to Law on
Excise duties dated November 14, 2008; Law on amendments to certain articles of
the Law on Excise duties dated November 26, 2014;
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Pursuant to the Law on
Amendments to Tax Laws dated November 26, 2014;
Pursuant to the Law on
amendments to some articles of the Law on Value Added Tax, Law on excise duties
and Law on Tax Administration dated April 06, 2016;
Pursuant to the Law on
Environmental protection tax dated November 15, 2010;
Pursuant to the Law on
Commercial dated June 14, 2005;
Pursuant to the Law on
Foreign Trade Management dated June 12, 2017;
Pursuant to the Law on
Investment dated November 26, 2014;
Pursuant to Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing
detailed regulations and measures for implementation of the Customs Law on
customs procedures, inspection, supervision and control procedures; Decree No.
59/2018/ND-CP dated April 20, 2018 amending certain Articles of Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing
detailed regulations and guidance on the Law on Customs providing for customs
procedures, inspection, supervision and control procedures;
Pursuant to the
Government's Decree No. 187/2013/ND-CP dated November 20, 2013 on guidelines
for the Law on Commerce in terms of international trading, brokerage,
processing, and transit of goods with other countries;
Pursuant to the
Government's Decree No. 118/2015/ND-CP dated November 12, 2015 elaborating the
Law on Investment;
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Pursuant to the
Government's Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks,
export-processing zones, and economic zones; Pursuant to the Government's
Decree No. 164/2013/ND-CP on amendments to Decree No. 29/2008/ND-CP; Pursuant
to the Government's Decree No. 114/2015/ND-CP on amendments to Article 21 of
Decree No. 29/2008/ND-CP;
Pursuant to the
Government's Decree No.134/2016/ND-CP dated September 01, 2016 elaborating some
Articles of the Law on Export and import duties;
Pursuant to Decree No.
83/2013/ND-CP dated July 22, 2013 of the Government of Vietnam on guidelines
for some Articles of the Law on Tax Administration and the Law on amendments to
the Law on Tax Administration;
Pursuant to the
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 elaborating some
Articles of the Law on Value-added Tax;
Pursuant to the Government's
Decree No.108/2015/ND-CP dated October 28, 2015 elaborating some Articles of
the Law on Excise duties and the Law on amendments thereto;
Pursuant to the
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some
Articles of the Law on Amendments to Tax Laws and Tax Decrees;
Pursuant to the
Government's Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law
on amendments to the Law on Value-added tax, the Law on Excise duties and the
Law on Tax administration; Pursuant to the Government's Decree No.
146/2017/ND-CP dated December 15, 2017 on amendments to Decree No.
100/2016/ND-CP;
Pursuant to the
Government's Decree No. 67/2011/ND-CP dated August 08, 2011 elaborating some
Articles of the Law on Environmental protection tax; Pursuant to the
Government's Decree No. 69/2012/ND-CP dated September 14, 2012 on amendments to
Clause 3 Article 2 of the Government's Decree No. 67/2011/ND-CP;
Pursuant to Decree No.
87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers
and organizational structure of the Ministry of Finance;
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The Minister of
Finance hereby promulgates a Circular on customs procedures, customs
supervision and inspection, export duty, import duty, and tax administration
applied to exports and imports.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
1. This Circular deals
with customs procedures, customs supervision and inspection, export duties,
import duties, and tax administration applied to exports and imports.
2. Separate instructions
of the Ministry of Finance on customs procedures, customs supervision and
inspection shall apply to the following types of exports and imports:
a) Exports and imports
sold at duty-free shops;
b) Postal packages
exported or imported via postal network; exports or imports sent by express
mail;
c) Petrol, oil; materials
of petrol, oil exported, imported, or temporarily imported for re-export;
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3. Exports or imports of
enterprises eligible for customs priority shall be given priority according to
separate regulations of the Ministry of Finance when following customs
procedures, during customs supervision, inspection and tax administration under
this Circular.
Article 2. Rights and
obligations of declarants, taxpayers; responsibilities and entitlements of
customs authorities and customs officials
1. Apart from the rights
and obligations prescribed in Article 18 of the Law on Customs; Article 6,
Article 7, and Article 30 of Law on Tax administration No. 78/2006/QH11, which
is amended in Clause 3 and Clause 4 of Article 1 of Law No. 21/2012/QH13;
Article 5 of Decree No. 83/2013/ND-CP, a customs declarant or a taxpayer shall
make a customs declaration, additional declaration, and use goods as declared
as follows:
a) Provide full,
accurate, and truthful information on the customs declaration and documents to
be submitted or presented as prescribed by law, declare the basis related to
tax calculation or tax exemption, consideration of tax exemption, reduction or
refund, or tax cancellation in terms of export duty, import duty, excise duty,
value-added tax (VAT), environmental protection tax (except for declaration of
tax rates and tax payable on goods that are not subject to tax);
b) Declare and take legal
responsibility for declaration of amounts of export duty, import duty, excise
duty, VAT or environmental protection tax payable, exempted, considered for tax
exemption, reduction or refund, or cancelled as prescribed by law; declare tax
payable on the deposit slip in accordance with regulations of the Ministry of
Finance on collection, payment of taxes and other amounts on exports or
imports;
c) With regard to exports
or imports not subject to export duty, import duty, excise duty, VAT,
environmental protection tax, or eligible for exemption or consideration for
exemption from export duty, import duty, or eligible for preferential tariff,
special preferential tariff, tax rates within tariff-rate quota, if the
declaration has been made but the quantity of goods not subject to tax or the
purpose of tax exemption, consideration of tax exemption, application of
preferential tariff, special preferential tariff or tax rates within
tariff-rate quota is changed; imported raw materials/supplies serving
manufacture of exports and goods temporarily imported that are sold
domestically instead of being re-exported, the taxpayer must make a customs
declaration of the goods that are repurposed or sold domestically as prescribed
in Article 21 of this Circular;
d) Appoint
representatives to follow customs procedure and other administrative procedures
at the customs authority.
2.3
Inheritance of rights and fulfilment of tax liabilities of enterprises
established after restructuring shall comply with Article 55 of the Law on Tax
administration.
3. Customs authorities
and customs officials shall perform the duties and entitlements prescribed in
Article 19 of the Law on Customs, Article 8 and Article 9 of the Law on Tax
administration, which is amended in Clause 5 and Clause 6 Article 1 of the Law
No. 21/2012/QH13.
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1. The declarant or
taxpayer is not required to submit the customs declaration of exports or
imports (hereinafter referred to as “customs declaration”) when requesting the
customs authority to initiate procedures for tax exemption, tax reduction, tax
refund, tax cancellation, settlement of overpaid taxes, late payment interest
or fines, tax deferral, payment of outstanding taxes in instalments,
certification of fulfilment of tax liabilities, cancellation of outstanding
taxes, late payment interest, or fines, except for physical customs
declarations.
2. Documents enclosed
with the customs dossier; additional declaration; application for prior
determination of HS numbers, origins and customs values; notification of list
of duty-free goods; report on use of duty-free goods, application for tax
exemption, tax reduction, tax refund, tax cancellation; application for
settlement of overpaid taxes, late payment interest or fines; application for
tax deferral; application for payment of outstanding taxes in instalments;
application for certification of fulfilment of tax liabilities; application for
cancellation of outstanding taxes, late payment interest or fines shall be
submitted to the customs authority via the customs electronic data processing
system (hereinafter referred to as “e-customs system”). In the cases where
physical originals are required according to this Circular, such originals
shall be submitted to the customs authority directly or by post.
When examining the
dossier, the customs authority compares them with information on the customs
declaration and documents in the customs dossier submitted by the declarant.
3. In case of
submission of a physical customs declaration or a photocopy of a document in
the customs dossier, the declarant or taxpayer may submit the original or
photocopy. In case of photocopies or documents issued by foreigners in the form
of electronic copies, fax, telex, or documents issued by the declarant or
taxpayer, the declarant or taxpayer shall make certification, append the signature,
seal, and take responsibility for the accuracy, truthfulness, and legitimacy of
such documents. If the photocopy consists of multiple sheets, the declarant or
taxpayer shall make certification, append the signature, apply a stamp on the
first page, and overlapping stamp on the entire photocopy.
4. If the language of
the documents mentioned in Clause 1, Clause 2, and Clause 3 of this Article is
not Vietnamese or English, the declarant or taxpayer must provide their
Vietnamese translations and take responsibility for such translations. In the
cases mentioned in Clause 3 of this Article, the declarant shall append his/her
signature and seal on the translations.
Article 4. Following
customs procedures overtime, on days off and public holidays
1. The customs authority
shall carry out customs procedure on days off, public holidays, and overtime to
ensure timely handling of exports or imports, entry and exit of people and
means of transport, or according to declarants’ prior notices made via the
e-customs system or in writing (fax permitted) as prescribed in Clause 4
Article 23 of the Law on Customs. The notice must be sent to the customs
authority during working hours. As soon as the notice is received, the customs
authority shall give the declarant feedback via the e-customs system or in
writing of the time on following customs procedure overtime, on days off, or
public holidays.
2. If working hours are
over while the customs authority is checking documents or carrying out physical
inspection of goods, the tasks shall be carried on until they are done without
written request made by the declarant. Time limit for inspection is specified
in Clause 2 Article 23 of the Law on Customs.
3. At land border
checkpoints, customs procedures carried out overtime must be suitable with the
opening and closing time of the border checkpoint (hereinafter referred to as
“checkpoint”) prescribed by law and international treaties between Vietnam and
bordering countries.
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1. Digital signatures
used during electronic customs procedures must satisfy the following
conditions:
a) The digital signature
is corresponding with the digital certificate provided by a recognized public
or foreign provider of digital signature authentication services as prescribed
in Decree 170/2013/ND-CP;
b) The provider of
digital signature authentication services prescribed in Point a Clause 1 of
this Article must be on the list of providers of digital signature
authentication services that are certified to be compatible with the e-customs
system and posted on www.customs.gov.vn.
2. Before a digital
signature is used for electronic customs procedures, the declarant must
register it with the customs authority.
In case the declarant
follows electronic customs procedures via a customs brokerage agent or entrusts
the export/import, the customs brokerage agent or the trustee must use the
account and digital signature of the customs brokerage agent or the trustee.
3. The declarant must
register changes of information about the digital signature with the customs
authority if the registered information is changed, the digital certificate is
renewed, the key is changed, or the digital certificate is suspended.
4. The registration,
change or cancellation of information about the digital signature registered
with the customs authority shall follow the instructions in Appendix I enclosed
herewith.
5. The registered digital
signature of the declarant shall be used when following electronic customs
procedures nationwide.
Article 6. Customs
electronic data processing system (e-customs system)
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2. Other organizations
and individuals, within the area of their competence, are responsible for
providing, exchanging information about export and import of goods with customs
authorities according to applicable regulations of law.
3. The following entities
are permitted to access and exchange information with the e-customs system:
a) Customs officials;
b) Customs declarants;
c) Providers of
value-added services recognized by customs authorities;
d) Regulatory agencies
related to licensing, line management of exports or imports; issuance of
Certificates of origin (CO);
dd) Agencies that monitor
tax administration and price management of exports or imports;
e) Credit institutions
that have entered into agreements on collection, payment of taxes, charges, and
other state budget revenues related to export and import with the General
Department of Customs; credit institutions or organizations operating under the
Law on credit institutions that provide guarantee for declarants’ tax payment;
g) Warehousing service
providers;
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4. Provision of accounts
to assess the e-customs system:
a) The entities
prescribed in Clause 3 of this Article shall be provided with accounts to
access the e-customs system as prescribed by customs authorities;
b) The access to the
e-customs system must ensure State secrets and confidentiality of information
of the persons who follow customs procedures as prescribed by law.
5. Any entity that makes
customs declarations via the e-customs system must satisfy the following
conditions:
a) The entity has
registered for connection with the e-customs system to be provided with an
account and information for connection. Any change or cancellation of the
registration information must be promptly notified to the customs authority.
The registration, change or cancellation of registration information shall
follow the instructions in Appendix I enclosed herewith.
b) The entity has
adequate technical infrastructure for electronic transaction, ensure the
transmission, receipt, storage of information when accessing and exchanging
information with the e-customs system; uses electronic customs declaration
software that is provided by the customs authority (if any) or inspected and
certified suitable with requirements of customs authority and compatible with
the e-customs system by the General Department of Customs. The General
Department of Customs shall issue Decisions to recognize electronic customs
declaration software and post them on the website of customs authorities.
Article 7.
Application for prior determination of HS codes, customs value
1. Documents and
samples serving prior determination of HS codes
a) The application
form No. 01/XDTMS/TXNK in Appendix VI hereof;
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c) Samples of goods to
be exported or imported (if any).
The customs authority
shall receive and process the samples in accordance with Article 10 of Circular
No. 14/2015/TT-BTC.
2. Application for
prior determination of origin
The application for
prior determination of origins shall comply with provisions of the Circular on
determination of origins of exports and imports promulgated by the Minister of
Finance.
3. An application for
prior determination of customs valuation method consists of:
a) The application
form No. 02/XDTTG/TXNK in Appendix VI hereof;
b) A sale contract
directly entered into by the applicant (if any): 01 photocopy;
c) Technical
documents, pictures, or catalogue of goods: 01 photocopy;
d) Documents relevant
to the transaction (if any): 01 photocopy;
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If there are no
practical transactions yet and thus the applicant does not have the documents
mentioned in Points b, d, dd of this Clause, the applicant shall request the
customs authority to provide instructions on rules and conditions for applying
the customs valuation method.
4. An application for
prior determination of prices consists of:
a) The application
form No. 02/XDTTG/TXNK in Appendix VI hereof;
b) A sale contract
directly entered into by the applicant or an equivalent document: 01 photocopy;
c) Documentary
evidence of bank transfer: 01 photocopy;
d) The bill of lading
or equivalent transport documents as prescribed by law (unless goods are
imported through a land checkpoint, goods traded between a free trade zone and
the domestic market): 01 photocopy;
dd) Technical
documents, pictures, or catalogue of goods: 01 photocopy;
e) Documents related
to the transaction (if any): 01 photocopy.
If the applicant does
not have the documents mentioned in Points b, c, and d of this Clause yet, the applicant
shall request the customs authority to provide instructions on rules and
conditions for applying the customs valuation method.
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a) The conditions or
documents for prior determination of HS codes, origin or customs value are not
adequate;
b) Any of the
following cases:
b.1) The goods
mentioned in the application are involved in a case under investigation or
inspection by a competent authority;
b.2) The goods
mentioned in the application which is received and processing by the General
Department of Customs.
c) A competent
authority has provided instructions on HS codes of the goods mentioned in the
application.
Chapter II
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION, EXPORT DUTY, IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO
EXPORTS AND IMPORTS
Section 1. Risk management in customs supervision and
inspection
Article 8. Assessment
of conformity with law of exporters and importers
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a) Preferred enterprises;
b) Conformable
enterprises;
c) Unconformable
enterprises;
2. Criteria for assessing
conformity with law of enterprises are based on the e-customs system of
information criteria prescribed in Clause 1 Article 14 of the Government's
Decree No. 08/2015/ND-CP dated January 21, 2015.
3. Customs authorities
shall provide information about assessment of conformity with law prescribed in
Clause 2 hereof; provide support and instructions for enterprises to improve
their conformity with law.
Article 9. Application
of various modes of goods inspection while goods are being handled,
transported, stored at warehouses, depots, ports, or checkpoint areas
1. The physical
inspection of exports or imports while they are being handled, transported,
stored at warehouses, depots, ports, or checkpoint areas is decided according
to the following risk management criteria:
a) The goods owner,
carrier, consignee, and relevant entities;
b) Characteristics of
goods; transport route, means of transport, and relevant factors of exports or
imports;
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2. Pursuant to Clause 1
of this Article, the Director General of the General Department of Customs
shall decide inspection of goods using container scanners or other devices via
the e-customs system. Directors of Sub-departments of Customs in charge of the
warehouse, depot, port, or checkpoint shall carry out the inspections.
Article 10.
Application of various modes of customs inspection while following customs
procedures for exports or imports
1. Document inspection
and physical inspection of goods shall be carried out on the basis of risk
management of the e-customs system (hereinafter referred to as
“classification”). The head of the customs authority shall carry out the
inspection according to classification by the e-customs system in accordance
with the Law on Customs, the Government's Decree No. 08/2015/ND-CP and Section 3
Chapter II of this Circular.
2. b) Inspection of
goods by a specialized agency shall be carried out in accordance with
corresponding regulations of laws; the whole shipment shall undergo physical
inspection if violations against regulations of law on customs are suspected.
Article 11.
Application of risk management to post-clearance inspection
1. Post-clearance
inspection based on risk management prescribed in Clause 1 and Clause 2 Article
78 of the Law on Customs is carried out according to the following criteria:
a) The declarant is
suspected of committing violations against regulations of law on customs or
taxation during exportation or importation;
b) There are signs that
the declarant is at risk of conformity with regulations of law on customs or
taxation during exportation or importation;
c) The declarant exports
or imports goods on the list of risk goods without undergoing inspection while
following customs procedures.
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a) Level of conformity,
scale, business lines, type of business, and operating duration of the exporter
or importer;
b) Frequency and time of
inspections during the process of customs procedures, post-clearance
inspection, customs inspection of exporters and importers;
c) Policies on goods
management and taxation applied to exports or imports;
d) Characteristics,
origins of exports or imports;
d) Other factors related
to export and import activities.
Article 12.
Application of risk management to customs supervision of exports, imports, and
goods in transit
1. Customs supervision
methods shall be selected according to the following criteria:
a) Policies on goods
management and taxation applied to exports, imports, and goods in transit;
b) Business lines, type
of business, operating duration, routes, locality, means of transport and
storage of exports, imports, and goods in transit;
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d) Other regulations on
management of exports, imports, and goods in transit.
2. The pivotal subject of
customs supervision shall be selected according to the criteria mentioned in
Clause 1 of this Article and level of conformity of the goods owner, carrier,
and relevant entities.
Article 13.
Application of risk management to luggage of individuals upon their entry,
exit, and transit
The pivotal subject of
inspection is selected according to the following criteria:
1. Frequency and
seriousness of violations committed by the individual.
2. The background,
history of entry, exit, transit, locations, time, routes, means of transport,
tickets, ID papers, and other factors related to the entry, export, or transit.
3. Gestures, actions,
words, attitude, and psychological manifestation of the individual during the
process of entry, exit, or transit.
4. Characteristics of packaging,
weight, value, location, time, route, means of transport, and other factors
related to the transport of the individual’s luggage upon his/her entry, exit,
or transit.
Article 14. Risk
management applied to enterprises that are dissolved, bankrupt, shut down,
suspended, missing, or whose Certificates of Business registration are revoked
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If a enterprise has been
suspended or missing as confirmed by the tax authority, it is required to have
the tax authority’s confirmation that the enterprise has registered for
resumption of operation and fully complied with regulations of law on taxation
and accounting in order to have the registration of customs declarations
accepted.
2. The General Department
of Customs shall cooperate with General Department of Taxation in collecting
information, making and managing lists of enterprises that are dissolved,
bankrupt, shut down, suspended, missing, or whose Certificates of Business
registration are revoked to serve risk management prescribed in this Article.
Article 15.
Responsibilities of the Director of the General Department of Customs for
application of risk management
The Director of the
General Department of Customs is responsible for promulgating and organizing
the uniform implementation of:
1. Indexes according to
the criteria prescribed in Clause 2 Article 8, Article 9, Article 10, Article
11, Clause 1 Article 12, Article 13, and Article 14 of this Circular, and other
regulations of the Ministry of Finance to satisfy requirements of customs
management and tax administration.
2. Risk management
measures and services in customs operation.
3. Procedures and
guidelines for application of risk management to customs services.
Section 2. Customs
declaration
Article 16. Customs
documents needed while following customs procedures
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a)
A customs declaration made according to the information criteria (form No. 02
in Appendix II hereof).
If
a physical customs declaration is made according to Clause 2 Article 25 of
Decree No. 08/2015/ND-CP, which is amended by Clause 2 Article 1 of Decree No.
59/2018/ND-CP, the declarant shall complete and submit 02 original copies of
form No. HQ/2015/NK in Appendix IV hereof;
b)
Commercial invoices or equivalent documents if the buyer has to pay the seller:
01 photocopy;
c)
A statement of raw timber for export (if any) as prescribed by the Ministry of
Agriculture and Rural Development: 01 original copy;
d)
The export license or a document permitting the export issued by a foreign
trade authority if required;
d.1)
In case of single shipment: 01 original copy;
d.2)
In case of partial shipments: 01 original copy for the first consigment;
dd)
A notice of exemption from inspection or inspection result or an equivalent
document (hereinafter referred to as “inspection certificate”): 01 original
copy.
If
applicable law permits submission of photocopies or does not specify whether
the original copy or photocopy has to be submitted, the declarant may submit a
photocopy.
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e)
The certificate of eligibility to export prescribed by investment law: 01
photocopy while following procedures for export of the first consignment;
g)
Entrustment contract: 01 photocopy if an export license, inspection certificate
or certificate of eligibility to export is required for export entrustment as
prescribed by investment law and the trustee uses the license or certificate of
the trustor;
The
declarant is not required to submit the documents mentioned in Point d, Point
dd and Point e of this Clause if they are sent electronically by the
specialized inspection authority or specialized regulatory authority through
the National Single-window Information Portal in accordance with regulations of
law on national single-window system.
2.
A customs dossier of imports consists of:
a)
A customs declaration made according to the information criteria specified in
form No. 01 in Appendix II hereof.
If
a physical customs declaration is made according to Clause 2 Article 25 of
Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No.
59/2018/ND-CP, the declarant shall complete and submit 02 original copies of
form No. HQ/2015/NK in Appendix IV hereof;
b)
Commercial invoices or equivalent documents if the buyer has to pay the seller:
01 photocopy.
If
the goods owner buys the goods from a seller in Vietnam and is instructed by
the seller to receive goods overseas, the customs authority shall accept the
invoice issued by the seller in Vietnam to the goods owner.
The
declarant is not required to submit the commercial invoice in the following
cases:
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b.2)
Goods are imported without invoices and the buyer is not required to pay the
seller. In this case, the declarant shall declare the customs value in
accordance with Circular No. 39/2015/TT-BTC dated March 25, 2015 of the
Minister of Finance.
c)
The bill of lading or equivalent transport documents if goods are transported
by sea, air, railroad, or multi-modal transport as prescribed by law (unless
goods are imported through a land checkpoint, goods traded between a free trade
zone and the domestic market, imports carried in the luggage upon entry): 01
photocopy.
With
regard to imports serving petroleum exploration and extraction transported on
service ships (not commercial ships), the cargo manifest shall be submitted
instead of the bill of lading;
c)
A statement of imported raw timber (if any) as prescribed by the Ministry of
Agriculture and Rural Development: 01 original copy;
dd)
The export license or a document permitting the export issued by a competent
authority if required by foreign trade law; The quota-based import license or a
notification of tariff quota:
dd.1)
If partial shipments are not permitted: 01 original copy;
dd.2)
If partial shipments are permitted: 01 original copy for the first consigment;
e)
Inspection certificate: 01 original copy.
If
applicable law permits submission of photocopies or does not specify whether
the original copy or photocopy has to be submitted, the declarant may submit a
photocopy.
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g)
The certificate of eligibility to import prescribed by investment law: 01
photocopy while following procedures for import of the first consignment;
h)
Value declaration: the declarant shall make the value declaration using the set
form and send the electronic declaration to the e-customs system or submit 02
original copies to the customs authority (in case of submission of physical
customs declaration). Cases in which a value declaration is required and the
value declaration form are provided in Circular No. 39/2015/TT-BTC;
i)
Documents certifying goods origins specified in Circulars of the Minister of
Finance on determination of origins of exports and imports;
k)
A list of machinery and equipment in case of combine machines or machine sets
of Chapters 84, 85 and 90 of Vietnam’s nomenclature of exports and imports or
unassembled or disassembled machinery and equipment: 01 photocopy with
presentation of the original copy for comparison in accordance with Circular
No. 14/2015/TT-BTC in case of partial shipments;
l)
Entrustment contract: 01 photocopy if an import license, inspection certificate
or certificate of eligibility to import is required for import entrustment as
prescribed by investment law and the trustee uses the license or certificate of
the trustor;
m)
A contract to sell goods to a school or research institute or a contract to
supply goods or services that are imported to serve teaching or scientific
experiments and apply 5% VAT according to the Law on Value-added tax: 01
photocopy.
The
declarant is not required to submit the documents mentioned in Point dd, Point
e, Point g and Point i of this Clause if they are sent electronically through
the National Single-window Information Portal by the specialized inspection
authority or specialized regulatory authority or through the Association of
Southeast Asian Nations Single-window Information Portal by a competent
authority of the exporting country or through another portal conformable with
international treaties to which Vietnam is a signatory.
3.
Customs dossiers of exports/imports not subject to tax
Apart
from the documents mentioned in Clause 1 or Clause 2 of this Article, the
declarant shall submit the following documents:
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a.1)
A contract for supply of goods (if imported by the successful bidder): 01
photocopy;
a.2)
The import entrustment contract (in case of import entrustment): 01 photocopy;
a.3)
An aid confirmation from the Ministry of Finance (for foreign aid classified as
revenue of central government budget, emergency assistance without specific
recipients specified in Article 15 of Decree No. 93/2009/ND-CP, aid for a
specific province but received and distributed by a central agency): 01
original copy;
a.4) An aid confirmation from the Department of Finance
(for foreign aid classified as revenue of local government budget): 01 original
copy.
b)
For goods imported to serve projects funded by ODA grant given by Vietnam to a
foreign country:
b.1)
A decision of the supervisory unit on assignment of project management and
execution tasks or decision on approval for the ODA project of its supervisory
agency which specifies that the ODA is a grant aid: 01 photocopy;
b.2)
A list of goods provided as aid for the foreign country prepared by the
project-executing unit: 01 photocopy;
b.3)
A contract for supply of goods in case goods are imported by the successful
bidder, or the import entrustment contract in case of import entrustment: 01
photocopy.
c)
For goods exported to serve projects funded by ODA grant given by Vietnam to a
foreign country:
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c.2)
A list of goods provided as aid for the foreign country prepared by the
project-executing unit: 01 photocopy;
c.3)
A contract for supply of goods (if goods are not direct exported by the
project-executing unit): 01 photocopy.
d)
With regard to goods not subject to VAT being machinery, equipment, supplies
that cannot be domestically manufactured and need to be imported to serve
scientific research, technological development; machinery, equipment, spare
parts, specialized vehicles and supplies that cannot be domestically
manufactured and need to be imported to serve petroleum exploration and
development; aircraft, oil rigs, vessels that cannot be manufactured in Vietnam
and need to be imported as fixed assets of enterprises or leased from foreign
parties to used for manufacturing, trading, or for lease, the following
documents must be provided:
d.1)
The sale contract that conforms to the bidding result or the goods supply
contract or service contract which specifies that the prices are exclusive of
VAT and is prepared by the successful bidder or selected contractor or service
provider: 01 photocopy;
d.2)
The import entrustment contract (in case of import entrustment) which specifies
that the prices are exclusive of VAT: 01 photocopy;
d.3)
Documents issued by the competent authorities prescribed by the Law on Science
and technology to assign various organizations to execute research and
development (R&D) programs, projects or contracts that involve the
machinery, equipment or supplies that cannot be domestically manufactured and
have to be imported to serve R&D: 01 original copy;
d.4)
Contracts with foreign parties for lease of aircraft, oil rigs, vessels that
cannot be domestically manufactured and are used for manufacturing, trading or
for lease: 01 photocopy.
dd)
Regarding weapons or military equipment that are imported to serve national
defense and security and not subject to VAT: 01 original copy of the certificate
of goods imported to serve national defense and security issued by the Ministry
of National Defense or the Ministry of Public Security.
e)
Regarding imports of a finance lease enterprise that are leased out to an
export processing enterprise or an enterprise in a free trade zone under a
finance lease contract and are not subject to import duties; imports that are
directly delivered to an export processing enterprise or an enterprise in a
free trade zone: 01 photocopy of the finance lease contract which specifies
that the lessee is the processing enterprise or the enterprise in the free
trade zone (satisfying the conditions in Clause 1 Article 4 of the Law on
Export and import duties dated April 06, 2016);
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4.
Customs dossier of duty-free goods
Apart
from the documents mentioned in Clause 1 or Clause 2 of this Article and Decree
No. 134/2016/ND-CP, the declarant shall submit the following documents:
a)
Form 06 of Decree No. 134/2016/ND-CP (List of duty-free goods).
If
the e-customs system is completely capable of receiving electronic lists of
duty-free goods, the declarant shall submit the list on the e-customs system.
In
case of submission of a physical list of duty-free goods, the declarant shall
present the original copy and submit 01 photocopy (form No. 06 of Decree No.
134/2016/ND-CP) and the monitoring sheet that was received by the customs
authority;
b)
The contract to lease or lease out specialized machinery, equipment or vehicles
serving petroleum activities; service contracts with petroleum entities: 01
photocopy;
c)
A contract for fabrication of machinery, equipment, components, separate parts
or spare parts or machinery and equipment necessary for petroleum activities
which specifies that the prices are exclusive of import duty: 01 photocopy;
d)
A contract for fabrication of machinery, equipment, components, separate parts
or spare parts or machinery and equipment that are fixed assets of the entity
eligible for investment incentives or that are fixed assets of a shipyard: 01
photocopy.
5.
Customs dossier in case of tax reduction
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6.
Customs dossier in case of tax cancellation
Apart
from the documents mentioned in Clause 1 or Clause 2 of this Article Decree No.
134/2016/ND-CP, the declarant shall submit the following documents:
a)
Regarding imports that have to be re-exported to the exporting country or to a
third country or to a free trade zone:
A
written request for export duty cancellation made according to information
criteria specified in form No. 02 in Appendix IIa hereof.
In
case of a physical declaration, the taxpayer shall submit form No.
05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the
re-export declaration, the import declaration, the contract and payment
documents (if any), the taxpayer’s statement that goods have not been used or
processed in Vietnam: 01 original copy;
b)
Regarding exports that have to be re-imported into Vietnam:
A
written request for tax cancellation made according to the information criteria
specified form No. 02 in Appendix IIs hereof.
In
case of a physical declaration, the taxpayer shall submit form No.
05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the
re-import declaration, the export declaration, the contract and payment
documents (if any), the taxpayer’s statement that goods have not been used or
processed overseas: 01 original copy;
c)
If the exports or imports are eligible for tax refund but tax thereon has not
been paid:
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In
case of a physical declaration, the taxpayer shall submit form No.
05/CVDNKTT/TXNK in Appendix VI hereof which specifies the taxes, numbers of
credit institution’s guarantee, the export or import declaration, the export or
import contract payment documents: 01 original copy.
Article
16a. Retaining customs dossiers
of exports and imports
1. A customs dossier
to be retained by the customs declarant includes:
a) The customs
declaration;
b) Export/import
license or written permission for export/import issued by a competent authority
in accordance with law on foreign trade regarding exports and imports under
scope of management specified in the license;
c) An application for
inspection by specialized agency if the goods which are subject to inspection
by a specialized agency are allowed by the customs authority to brought back
for storage and a sampling record bearing certification of the specialized
inspection agency if the goods are subject to sample-taking as prescribed in
law on management and inspection by specialized agency;
d) A certificate of
inspection by specialized agency;
dd) Sales contract of
exports/imports (including processing contract, outsourcing contract, lease
contract, finance lease contract, repair and maintenance contract and contract
addendum, relevant documentary evidence related to amendments to the contract)
or equivalent documents in accordance with law on commerce and foreign trade
management.
An entrustment
contract in case of entrusted export or import;
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g) Commercial invoices
or equivalent documents in a case where the buyer must make payment to
the seller;
h) Bill of lading or
other equivalent transport documents;
i) Proof of origin as
required in a Circular on identification of origin of exports and imports of
the Minister of Finance.
k) A cargo manifest,
if required;
l) Deliverables,
catalogue, ingredient analysis, assessment certificate in connection with
exports and imports (if any);
m) A list of apparatus
and monitoring sheet (recording the subtraction of recorded/declared
import/export from the import/export quota) when declaring HS code in case of
classification of composite machines or combination of machines in Chapters 84,
85 and 90 of Vietnam export and import classification nomenclature and classification
of machinery and equipment, unassembled or disassembled as prescribed in
Article 7 and 8 Circular No. 14/2015/TT-BTC;
n) Accounting vouchers
related to exports and imports as prescribed in law on accounting, including
data, documentary evidence and materials in terms of warehouse discharge and
warehouse entry;
o) Final accounts of
use of imported materials/supplies, exports and documentary evidence, materials
forming the basis for preparation of final accounts; the amount of required
material for each finished unit, product model design or manufacturing process,
marker (a diagram of a precise arrangement of pattern pieces) (if any), the
required amount for each finished export product, and documents and data in
connection with processing and manufacture of export products;
p) Documents involved
in the inspection and customs valuation as prescribed in Circular No.
39/2015/TT-BTC;
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r) Notification of
prior determination of HS codes, origin, customs value (if any);
s) Dossiers relevant
to additional declaration, declaration of repurposed goods or goods sold
domestically instead of being re-exported as prescribed in Article 20 and
Article 21 of this Circular;
t) Dossiers related to
customs procedures applied to temporary imports prescribed in Article 86 of
this Circular and customs procedures applied to exports/imports on an
all-inclusive declaration prescribed in Article 93 of this Circular;
u) Other documents
related to exports and imports prescribed in Decree No. 125/2017/ND-CP dated
November 16, 2017 on amendments to Decree No. 122/2016/ND-CP dated September 1,
2016 on preferential import or export duty, tariff nomenclature and fixed tax,
mixed tax, import duty beyond tariff quota, and in other legislative documents.
2. The customs
declarant shall retain original copies of documents in the customs dossier
prescribed in Clause 1 hereof within the duration prescribed in Point dd Clause
2 Article 18 of the Law on Customs dated June 23, 2014, and present them to
customs authorities upon post-customs clearance inspections. Original copies
may be made in electronic or physical form.
If original copies in
physical form have been submitted to the customs authority, the customs
declarant must retain photocopies thereof. If the original copies are made in
electronic form, the customs declarant must retain electronic copies.
If the customs
declarant is a customs brokerage agent (including express delivery businesses
which are recognized as customs brokerage agents), the goods owner shall be
responsible for retaining documents in the customs dossier. If the good owner
is a foreign trader which does not establish a presence in Vietnam to trade in
export or import, the customs brokerage agent shall be responsible for
retaining documents in the customs dossier.
Article 17. Checking,
sampling goods prior to customs declaration
Goods shall be checked
before customs declaration in accordance with Point c Clause 1 Article 18 of
the Law on Customs; goods shall be sampled before customs declaration as
follows:
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2. Before checking goods,
the Sub-department of Customs shall make a certification confirmed by the goods
owner. The certification shall be made into 02 copies, each of which is kept by
a party.
3. Where the declarant
wishes to take samples to serve customs declaration, Article 31 of this
Circular shall apply.
4. After checking goods
and taking samples, the customs official shall seal the shipment. If goods
cannot be sealed, the certification mentioned in Clause 2 of this Article must
reflects the condition of goods and specify the goods keeper is responsible for
preserving the status quo of goods. When making customs declaration, the goods
owner must write the result of checking and sampling on the customs declaration.
Article 18. Customs
declaration
1. Customs declaration
principles
a)9 The
declarant must provide sufficient information on the customs declaration
according to information criteria specified in form No. 01 or form No. 02 in
Appendix II hereof and send documents of the customs dossier mentioned in
Article 16 of this Circular according to information criteria specified in form
No. 03 in Appendix II hereof to the customs authority through the e-customs
system. Documents of the customs dossier may be electronic data or scans having
certified by digital signatures.
In case of a physical
customs declaration, the declarant shall follow instructions in Appendix IV
hereof and submit or present the customs dossier in accordance with Article 16
of this Circular to the customs authority when registering the customs
declaration.
If raw materials or
supplies are imported for processing of exports or manufacture of domestic
exports, the declarant shall declare the codes of the products, materials or
supplies in the description section of Appendix II hereof;
b) Goods that are
exported, imported in different manner shall be enumerated on separate
declarations;
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In case of physical
customs declaration, the declarant must specify the numbers, dates of invoices,
and total quantity of goods on the customs declaration. If all invoices cannot
be declared on the customs declaration, a list shall be compiled and enclosed
with the declaration.
d) When declaring exports
or imports that are eligible for tax exemption or not subject to tax,
information about the tax exemption or nontaxability must be declared as
instructed in Appendix II enclosed herewith.
dd) If exports or imports
are eligible for tax reduction, the tax rate before reduction, and the rate of
reduction, and the document of such reduction must be specified on the paper
customs declaration;
e)10 If
exports or imports are sea, river, air, railroad vehicles, the declaration and
export procedures must be completed before initiate exit procedures unless
goods are sold after the vehicle has exited; declaration and import procedures
must be completed before initiate entry procedures. If the imports are road
vehicles or other kinds of vehicles are transported by another vehicle through
the checkpoint, it is only required to make declaration and export/import
follow procedures, not entry/exit procedures;
g) The declarant may use
the analysis results given by competent organizations to declare information
related to the names, codes, quality, categories, quantity of goods, and other
information about the shipment.
The declarant may use the
result of analysis and classification of a shipment granted clearance
previously to declare the names, codes of next shipments that have the same
names of goods, composition, physical and chemical properties, functions, and
are imported from the same manufacturers within 03 years from the day on which
the result of analysis and classification is given; Unless the regulations of
law which is the basis for giving the analysis, classification of exports or
imports is amended or replaced.
h) In case of physical
customs declaration of temporary import/export of goods, re-exported/re-imports
must also be declared on a paper declaration.
i)11 A bill
of lading must be declared on a separate import declaration. If a bill of
lading is declared on more than one declaration or more than one bills of
lading are declared on a single declaration or goods are imported without a
bill of lading, the declarant shall follow instructions in form 01 of Appendix
II hereof;
k)12 When
registering an export declaration, the declarant shall specify the container
number (if exports are transported in containers) and UCR number according to
form No. 02 in Appendix II hereof.
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l)13
Regarding exports and imports serving national defense and security and thus
exempt from customs declaration and physical inspection, the declarant shall
submit the written request for exemption from customs declaration and physical
inspection issued by the Minister of Public Security or the Minister of
National Defense to the customs authority where export or import procedures are
followed;
m)14
Regarding exports and imports requiring licensing by line management authority,
the license must be available upon registration of the customs declaration and
specified in the customs declaration according to instructions on form No. 01
or form No. 02 of Appendix II hereof;
n)15
Regarding goods that are wrongly shipped or excess goods according to the sale
contract, the declarant shall make an additional declaration according to
Clause 4 Article 20 or reject the goods according to Article 95 and Article 96
of this Circular;
o)16 If the
electronic customs declaration system of the declarant is not able to complete
the electronic customs procedures, the declarant shall send a written notification
to the relevant Sub-department of Customs using form No. 41/TB-HTSC/GSQL in
Appendix V hereof and make the declaration through a customs agent or at the
office of the customs authority. In consideration of the customs declaration
method registered by the declarant in form No. 41/TB-HTSC/GSQL, the
Sub-department of Customs shall instruct the declarant to follow the
procedures;
p)17
Regarding goods on the duty-free list mentioned in Clause 1 Article 17 of the
Law on Export and import duties dated April 06, 2016, the project owner shall
submit the duty-free list according to form 30 of Appendix II hereof.
2. A customs declaration
consists of up to 50 lines of goods. More than one customs declaration shall be
used if more lines are needed. If a shipment consists of multiple types of
goods serving manufacturing, inward processing, or manufacturing of domestic
exports, the declarant may group the goods with the same codes (Appendix II
hereof), origins, or tax rates.
When grouping HS codes on
the customs declaration, the invoice value, dutiable values, quantity of lines
of grouped HS codes is the total invoice value, dutiable values, and quantity
of group lines; do not declare invoices of lines of grouped HS codes.
3. If the amount of tax
on a type of goods exceeds the number of digits on the declaration, the
declarant may divide the goods into more lines on the customs declaration. If
it is not possible to do so, the paper customs declaration shall be used.
If the total amount of
tax on a type of goods exceeds the number of digits of on the declaration, the
declarant may use more than one customs declaration.
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In the cases mentioned in
Clause 2, Clause 3, and Clause 4 of this Article, the declarant shall submit,
present, keep one customs dossier that contains customs declarations of the
same shipment.
5. The declarant shall
round up the number if the quantity of goods has more than two digits after the
decimal points, the invoice value has more than 04 digits after the decimal
points, or invoice unit price has more than 06 digits after the decimal points.
The practical quantity, value of invoices and cost prices of invoices shall be declared
at item “Mô tả hàng hóa” (“Goods description”).
6. Provision of advance
information about exports/imports:
a) The declarant must
provide advance information about exports or imports according to Point 2
Appendix II enclosed herewith;
b) Advance information
are effective and kept on the e-customs system for up to 07 days from the time
of registration or last adjustment;
c) If advance information
is accepted, the e-customs system will provide the customs declaration number.
If not, the e-customs system will provide explanation and necessary
adjustment/addition;
d) The declarant may
adjust, supplement information declared on the e-customs system.
7. After declaring
advance information about exports or imports, the declarant shall use the
information given by the e-customs system to make the official customs
declaration.
If the e-customs system
notifies that the declarant is not eligible to register the customs
declaration, the declarant shall contact the Sub-department of Customs where
the declaration is registered and send documents proving the normal operation
of the declarant’s enterprise, which are issued by a competent authorities.
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8. Deadline for
submitting the customs declaration
a) The customs
declaration of exports or imports shall be submitted after goods have been
gathered at the location informed by the declarant and at least 04 hours before
the departure of the means of transport. With regard to exports sent by express
mail, the declaration must be submitted at least 02 hours before the departure
of the means of transport;
b) With regard to
imports, the customs declaration must be submitted before goods arrive at the
checkpoint or within 30 days from the day on which goods arrive at the
checkpoint.
If the means of transport
follow electronic customs procedures, the date of arrival of goods at the
checkpoint is the date of arrival of the means of transport at the checkpoint
as informed by the shipping company on the e-customs system.
In case the means of
transport follow manual customs procedures for entry, the date of arrival of
goods at the checkpoint is the day on which the customs authority appends the
seal on the declaration of imports at the port of discharge which is enclosed
with documents about the means of transport (by sea, by air, or by rail) or the
date written on the declaration of means of transport crossing the checkpoint
or the logbook of means of transport (by river or by road)
Article 19.
Registration of customs declarations
1. Location of customs
declaration registration
a) The customs
declaration of exports shall be registered at the Sub-department of Customs in
the same administrative division as the headquarter or manufacturing facility
of the enterprise, or the Sub-department of Customs in the same administrative
division with the place where exports are gathered, or the Sub-department of
Customs of the checkpoint of export;
b) The declaration of
imports shall be registered at the Sub-department of Customs at the checkpoint
in charge of the goods storage place or port of destination written on the bill
of lading, transport contract, or the Sub-department of Customs outside the
checkpoint area in the same administrative division as the enterprise’s
headquarter or the place to which goods is delivered;
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2.18
Checking conditions for customs declaration registration.
The e-customs system
will automatically inspect the conditions for customs declaration registration,
including:
a) The declarant is
not suspended from following customs procedures, except for the following
cases:
a.1) Exports are
eligible for tax exemption or not subject to tax or eligible for 0% tax;
a.2) Goods are
imported to serve national defense and security or exempt from import duty or
exempt from VAT; goods are exported to serve national defense and security;
a.3) Goods are meant
for disaster or epidemic recovery; goods that are emergency assistance,
humanitarian aid or grant aid.
b) The declarant is
not facing the situations mentioned in Clause 1 Article 14 of this Circular;
c) Information on the
customs declaration is adequate and conformable with instructions of this
Circular;
d) Information about
policies on goods management and taxation applied to exports or imports on the
customs declaration.
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In case of a physical
customs declaration, the customs official shall inspect fulfillment of the
aforementioned conditions and documents of the customs dossier.
3.19 Classification
of declarations
a) For electronic
declarations:
a.1) Export and import
declarations:
Pursuant to risk
classification criteria established by the Minister of Finance, the Director of
the General Department of Customs shall classify the declarations and perform
one of the following tasks on the e-customs system:
a.1.1) Accept
information on the declaration (lane 1);
a.1.2) Inspect
relevant documents of the customs dossier submitted or presented by the
declarant or relevant documents on the National Single-window Information
Portal (lane 2);
a.1.3) Carry out
physical inspection of goods based on inspected relevant documents of the
customs dossier submitted or presented by the declarant or relevant documents
on the National Single-window Information Portal (lane 3).
a.2) Declaration of
independent transport:
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a.2.2) Inspect
relevant documents of the customs dossier submitted or presented by the
declarant or relevant documents on the National Single-window Information
Portal (lane 2).
b) Physical
declarations and cargo manifest:
Pursuant to the risk
classification criteria established by the Minister of Finance, risk analysis
result and relevant information about the goods available when the customs
declaration is registered, the Director of the Sub-department of Customs where
the customs declaration is registered shall classify the declaration or cargo manifest
following instructions in Point a of this Clause.
4.20 Time
to notify the declaration classification result:
Classification of a
customs declaration will be notified by the customs authority right after the
e-customs system has received and registered information therein.
According to
information updated by the time the exports or imports arrive at the border
checkpoint, the e-customs system will automatically process and inform the
declarant if its classification is changed due to changes in information.
Article 20.
Additional declaration
Additional declaration
means declaration of revisions to a customs declaration and submission of
documents relevant to such revisions.
1. Cases of additional
declaration:
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a) Additional
declaration before customs clearance:
a.1) The declarant or
taxpayer may make an additional declaration before the customs authority
informs the declarant of the classification result;
a.2) The declarant or
taxpayer that finds errors in the customs declaration after the customs
authority informs the classification result but before customs clearance is
granted may make an additional declaration and incur penalties as prescribed by
law;
a.3) If the declarant
or taxpayer that makes an additional declaration as requested by the customs
authority after the customs authority finds errors or inconsistency between the
goods or customs dossier and information provided during document inspection of
physical inspection of goods will incur penalties as prescribed by law.
b) Additional declaration
after customs clearance:
Except additional
declaration relevant to the export license or import license, specialized
inspection in terms of goods quality, health, culture, quarantine of animals,
animal products or plants or food quality, the declarant shall make an
additional declaration after customs clearance in the following cases:
b.1) The declarant or
taxpayer that finds errors in the customs declaration before the customs
authority issues a decision on post-clearance inspection may makes an additional
declaration within 60 days from the date of customs clearance;
b.2) The declarant of
taxpayer that finds errors in the customs declaration after 60 days from the
date of customs clearance and before the customs authority issues a decision on
post-clearance inspection shall make additional declaration and incur penalties
prescribed by law.
2. Procedures for
making additional declaration:
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a) Responsibilities of
the declarant:
a.1) Make additional
declaration by completing form No. 01, form No. 02, form No. 04 or form No. 05
of Appendix II hereof and submit documents relevant to the additional
declaration. In case of a physical declaration, the declarant shall complete
and submit 02 original copies of form No. 03/KBS/GSQL of Appendix V hereof and
01 photocopy of every document relevant to the additional declaration.
Make the additional
declaration within 05 working days from the day on which a request is received
from the customs authority in the cases mentioned in Clause 1.a.3 of this
Article;
a.2) If goods are not
granted customs clearance because of change of the port of loading, checkpoint
of export, or means of transport, the declarant shall make additional
declaration as instructed in this Article. If the change of the port or
loading, checkpoint of export or means of transport leads to changes of the
transport modal, the customs declaration must be cancelled as prescribed in
Article 22 of this Circular;
a.3) If the exports
have been are granted customs clearance and brought into the CCA at the
checkpoint and the declarant wishes to change the port of loading or checkpoint
of export and the means of transport, the declarant shall submit a written
permission for change of the checkpoint of export issued by a competent
authority or a written notice of change of the port of loading (form No.
32/TDCX/GSQL in Appendix V hereof) to the customs authority at the new port of
loading or checkpoint of export for update on the e-customs system. The
supervising customs official at the port of loading or checkpoint of export
shall give a confirmation on the notice of change of the port of loading or
checkpoint of export and monitor the transport of goods to the new port of
loading or checkpoint of export, where they are loaded on the vehicle for
export in accordance with Clause 4 Article 52b of this Circular. Within
05 working days from the day on which the notice is submitted to the customs
authority, the declarant shall make the additional declaration as prescribed.
If the owner of the
outbound vehicle changes the vehicle name without changing the port of loading
or checkpoint of export, a written notice (form No. 33/TDPTVT/GSQL in Appendix
V hereof) must be sent to the customs authority before goods are loaded onto
the vehicle, specifying the goods on the export declarations on which the
vehicle name is changed. If the owner of the outbound vehicle changes the port
of loading or checkpoint of export, customs procedures specified in Clause 4
Article 52b of this Circular shall be followed in order to move goods to the
new port of loading;
a.4) If the exports
have been granted customs clearance but not taken into the CCA at the border
checkpoint and the port of loading or checkpoint of export is changed, the
declarant shall submit a notice of such change (form No. 34/TDCXCK/GSQL in
Appendix V hereof) to the Sub-department of Customs where the declaration is
registered or the Sub-department of Customs of the initial border checkpoint,
according to which the supervision point will be changed on the e-customs
system. Within 05 working days from the day on which the notice is submitted to
the customs authority, the declarant shall make the additional declaration as
prescribed;
a.5) After goods are
released from the CCA, if the container number is not consistent with that on
the customs declaration, the declarant shall present the documentary evidence
of delivery of the export to the supervising customs official at the checkpoint
of import or submit form No. 31/BKCT/GSQL in Appendix V hereof enclosed with
documents about the change to the container number issued by the carrier to the
supervising customs official. The supervising customs official shall check and
update the correct container number on the e-customs system in order to process
the procedures.
The declarant shall
make an additional declaration at the Sub-department of Customs where the
declaration is registered in accordance with provisions of this Clause within
05 working days from the day on which goods are released from the CCA;
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a.6.1) If the goods
are subject to licensing, the supervising customs official shall only allow the
release of goods from the CCA if their quantity or weight matches that on the
license or does not exceed the tolerance specified in the license (if any);
a.6.2) If the exports
are bulk cargo are not subject to licensing and there is an agreement on
quantity or weight tolerance and commercial level of the goods (goods of the
same kind vary in value according to their sizes): pursuant to the photocopy of
the sale contract which specifies the tolerance and method of payment according
to actual quantity, the supervising customs official shall confirm the actual
quantity of the shipment that is eligible for release from the CCA on the
e-customs system. The declarant shall make an additional declaration at
the Sub-department of Customs where the declaration is registered in accordance
with provisions of Clause 3 of this Article within 05 working days from the
entire shipment is released from the CCA;
a.6.3) If the actual
quantity of exports or import does not match that on the customs declaration or
the inspection result (except for the cases specified in Point a.6.2 of this
Clause), the declarant shall make the additional declaration at the
Sub-department of Customs where the declaration is registered in accordance with
Point a Clause 2 of fishery products Article. If such an additional declaration
is not made, the excess goods must not be released from the CCA.
b) Responsibilities of
the customs authority:
b.1) Regarding
additional declaration before customs clearance:
b.1.1) Receive the
additional declaration submitted to the e-customs system;
b.1.2) Within 02
working hours after the satisfactory additional declaration is received,
inspect the additional declaration within the time limit (if any) specified in
Clause 2 Article 23 of the Law on Customs and send a notice through the
e-customs system; provide explanation if the additional declaration is
rejected.
b.1.3) Take actions
against violations (if found).
b.2) Regarding
additional declaration after customs clearance:
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b.2.2) Process the
inspection result and:
b.2.2.1) finish
inspecting the additional declaration and physical inspection of goods (if any)
and send a notice of the inspection result through the e-customs system within
02 working hours after the satisfactory additional declaration is received;
b.2.2.2) provide
explanation for the declarant through the e-customs system if the additional
declaration is rejected.
b.2.3) Take actions
against violations (if found).
b.3) In case of a
physical declaration, apart from the tasks mentioned in Point b of this Clause,
the customs official must specify the time and date of receipt of the
additional declaration; check the adequacy and accuracy of the additional
declaration, specify the inspection result on the application for additional
declaration, and give the declarant 01 copy of the application for additional
declaration which bears the customs authority’s confirmation.
3. Procedures for
additional declaration in case of bulk cargo and agreement on quantity or
weight tolerance and commercial level of the goods
a) Responsibilities of
the declarant:
Provide additional
information of the electronic customs declaration and submit documents relevant
to the additional declaration, including:
a.1) The weighing note
of the port (for bulk cargo) or package inspection of the port or the record on
site inspection of quantity or weight issued by the inspection service provider
(hereinafter referred to as “inspecting unit") or the result of inspection
issued by the inspecting unit: 01 photocopy;
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a.3) A record on goods
receipt bearing the seller’s signature or a statement bearing the buyer’s and
the seller’s certification of quantity, commercial level of goods and actual
payment: 01 photocopy.
If the statement does
not bear adequate certification of the buyer and the sellers, it must bear the
declarant’s certification;
a.4) A sale contract
that specifies the tolerance of quantity or weight and method of payment: 01
photocopy;
a.5) Payment document
(if any): 01 photocopy;
a.6) The license on
which quantity of goods has been adjusted (for goods subject to licensing): 01
original copy. If the license is issued electronically through the National
Single-window Information Portal by the specialized regulatory authority, the
declarant is not required to submit the physical license.
If the declarant is
not permitted by a regulatory body to adjust the license or fails to obtain a
license for the excess quantity of goods after 30 days from the date of customs
clearance, such excess quantity must be re-exported.
b) Responsibilities of
the customs authority:
b.1) Receive and
inspect the adequacy and conformity of the additional declaration;
b.2) Within 02 working
hours from the day on which the satisfactory additional declaration is
received, inspect the additional declaration within the time limit (if any)
specified in Clause 2 Article 23 of the Law on Customs and send a notice
through the e-customs system; provide explanation if the additional declaration
is rejected.
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a) In case of excess
quantity of goods (without change in categories of goods) and the excess goods
are accepted by the recipient:
b.1) Responsibilities
of the customs declarant:
The declarant shall
make an additional declaration in accordance with Point a.1 Clause 2 of this
Article and submit the following documents:
a.1.1) A written
confirmation of excess goods issued by the consignor: 01 photocopy;
a.1.2) The contract
and appendix thereof specifying changes to information about the goods and
value thereof or equivalent documents prescribed by law: 01 photocopy;
a.1.3) The commercial
invoice specifying changes to information about the goods and value thereof: 01
photocopy;
a.1.4) The bill of
lading or an equivalent transport document (if the additional declaration is
relevant to the number of containers, packages or bulk cargo weight and goods
that have not been removed from the CCA): 01 photocopy;
a.1.5) Payment
document (if any): 01 photocopy;
a.1.6) The license on
which quantity of goods has been adjusted (for goods subject to licensing and
additional declaration is made before customs clearance): 01 original copy;
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In the cases where the
documents mentioned in Point a.1.6 and Point a.1.7 are sent electronically by a
specialized regulatory authority through the National Single-window Information
Portal, the declarant is not required to submit the physical copies thereof.
a.2) Responsibilities
of the customs authority:
a.2.1) Receive the
additional declaration;
a.2.2) Carry out
physical inspection of goods if they are inside the CCA (including goods in
storage). If the goods have been removed from the CCA, the declarant must
obtain a confirmation of the actual quantity of goods from the inspecting unit;
a.2.3) Carry out the inspection
and process the inspection result:
a.2.3.1) If result of
physical inspection of goods or the confirmation issued by the inspecting unit
matches the result of inspection of additional declaration, accept the
additional declaration, impose penalties for customs offences and carries on
the procedures. The time limit for inspection is specified in Clause 2 Article
23 of the Law on Customs;
a.2.3.2) In the cases
where it is not possible to verify the supporting documents or smuggling or
fraud is suspected, the customs authority shall cooperate with relevant
authorities and domestic organizations (carrier, delivery company, bank,
insurer) in verification within 10 working days. If the additional
declaration documents are found conformable, carry on the procedures; if the
supporting documents are not conformable, reject the additional declaration and
take appropriate actions prescribed by law;
a.2.3.3) If the result
of physical inspection of goods or the confirmation issued by the inspecting
unit does not match the result of inspection of additional declaration, reject
the additional documents and take appropriate actions prescribed by law.
b) In case of excess
categories of goods which also lead to changes to quantity of goods and the
excess goods are accepted by the recipient:
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b.2) Responsibilities
of the customs authority:
Follow the
instructions in Point a.2 of this Clause. In the cases where verification by
domestic organizations is not adequate and verification by overseas
organizations is needed: the Sub-department of Customs where the declaration is
registered shall send information to the General Department of Customs, which
will cooperate with relevant overseas organizations (customs authority, carrier
or shipping agent of the exporting country, the exporter, …) in verifying the
documents within 15 working days from the day on which verification is given by
domestic organizations. The General Department of Customs may consider
extending the aforementioned time limit for up to 15 working days if the
verification is complicated. Up to 02 extension may be granted.
Within 02 working days
from the receipt of the verification result, the customs official shall finish
processing the additional declaration. Violations (if any) shall be dealt with
as prescribed.
c) In case of
incorrect goods of the entire shipment (incorrect categories):
c.1) Responsibilities
of the customs declarant:
The declarant shall
make an additional declaration in accordance with Point a.1 Clause 2 of this
Article and submit the following documents:
c.1.1) A written
confirmation issued by the consignor which provides explanation: 01 photocopy;
c.1.2) The contract
and appendix thereof specifying changes to information about the goods and
value thereof or equivalent documents prescribed by law: 01 photocopy;
c.1.3) The commercial
invoice specifying changes to information about the goods and value thereof: 01
photocopy;
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c.1.5) Payment
document (if any): 01 photocopy;
c.1.6) A written explanation
for acceptance of the incorrect goods issued by the declarant: 01 original
copy;
c.2) Responsibilities
of the customs authority:
c.2.1) Receive the
additional declaration;
c.2.2) Carry out
physical inspection of goods if they are inside the CCA (including goods in
storage). The time limit for inspection is specified in Clause 2 Article 23 of
the Law on Customs.
If the goods have been
removed from the CCA, the declarant must obtain a confirmation of the actual
quantity and categories of goods from the inspecting unit;
c.2.3) Verify
conformity of supporting documents: the Sub-department of Customs where the
declaration is registered shall send relevant information to the General
Department of Customs, which will cooperate with overseas organizations
(customs authority of the exporting country, carrier, shipping agent, exporter,
overseas customs chief) in verifying conformity of documents proving the
additional declaration within 45 working days. The General Department of
Customs may consider extending the aforementioned time limit for up to 45
working days if the verification is complicated. Up to 02 extension may be
granted.
Within 02 working days
from the receipt of the verification result, the customs official shall finish
processing the additional declaration. Violations (if any) shall be dealt with
as prescribed.
c.2.4) Handle
inspection result:
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c.2.4.2) If the result
of physical inspection of goods or the confirmation issued by the inspecting
unit does not match the verification result, reject the additional documents
and take appropriate actions prescribed by law.
5. Procedures for
additional declaration after customs clearance in case of insufficient quantity
of goods and the goods are not partially or entirely removed from the CCA,
except for the cases mentioned in Clause 3 of this Article
a) Responsibilities of
the declarant:
Provide additional
information of the electronic customs declaration and submit documents relevant
to the additional declaration, including:
a.1) A written
confirmation of insufficient quantity of goods issued by the consignor: 01
photocopy;
a.2) The contract and
appendix thereof specifying changes to information about the goods and value
thereof or equivalent documents prescribed by law: 01 photocopy;
a.3) The commercial
invoice specifying changes to information about the goods and value thereof: 01
photocopy;
a.4) The bill of
lading or an equivalent transport document (if the additional declaration is
relevant to the number of containers, packages or bulk cargo weight and goods
that have not been removed from the CCA): 01 photocopy;
a.5) Payment document
(if any): 01 photocopy;
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b) Responsibilities of
the customs authority:
b.1) Receive the
additional declaration;
b.2) Carry out
physical inspection of goods if they are inside the CCA (including goods in storage).
The time limit for inspection is specified in Clause 2 Article 23 of the Law on
Customs;
b.3) Handle inspection
result:
b.3.1) If the
additional declaration matches the result of physical inspection of the goods
that are still in the CCA and information about the goods that have been
removed from the CCA, accept the additional declaration and carry on the
procedures;
b.3.2) In the cases
where it is not possible to verify the supporting documents or smuggling or
fraud is suspected, the customs authority shall cooperate with relevant
authorities and domestic organizations (carrier, delivery company, bank,
insurer) in verification within 10 working days. If the additional
declaration documents are found conformable, carry on the procedures; if the supporting
documents are not conformable, reject the additional declaration and take
appropriate actions prescribed by law;
b.3.3) If the
additional declaration does not match the result of physical inspection of the
goods that are still in the CCA and information about the goods that have been
removed from the CCA, reject the additional declaration and take appropriate
actions prescribed by law.
Article 21.
Declaration of repurposed goods or goods sold domestically instead of being
re-exported
1.22
Principles
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b) Domestic sale or
repurposing of goods that have undergone export or import procedures is only
permitted after the declarant has completed customs procedures for the new
customs declaration;
c) If the export or
import license is required, a written permission by the licensing authority is
also required for domestic sale or repurposing of the goods if it is subject to
licensing by law;
d) In case of domestic
sale or repurposing of exports or imports, the taxpayer shall declare and pay
taxes and fines (if any) as prescribed.
2.23 The
declarant shall:
a) Prepare and submit
the customs dossier through the e-customs system, including:
a.1) The customs
declaration specified in Article 16 of this Circular which specifies the number
of the initial customs declaration, repurposing or domestic sale method (“Phần
ghi chú” of the electronic declaration or “Ghi chép khác” of the physical
declaration).
If the imports that
are repurposed or sold domestically are exempt from import duties or not
subject to import duties, the customs dossier retention period (05 years) has
expired by the date of repurposing or domestic sale, or the imports are tools
or instruments that are not subject to tax and the value of which is not
entirely included in production cost (not monitored by the importer according
to import declaration numbers) and the customs dossier retention period has not
expired, the importer is not required to provide the declaration number upon
repurposing or domestic sale.
If the imports are raw
materials or supplies that have been converted into products when they are
repurposed or sold domestically, the raw materials or supplies and the finished
products shall be separately declared on the same declaration. The finished
products, on which tax is not declared, shall be written on a line; the initial
raw materials or supplies (write “TDMDSDSP” at “mã số quản lý riêng”) and tax
thereon shall be written on the next line. Categories of the finished products
shall comply with applicable law.
a.2) A written
permission for repurposing or domestic sale of the goods if a license is
required when such goods are repurposed or sold domestically: 01 original copy;
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a.4) A written
agreement with the foreign party on repurposing or the commercial invoice in
case of transfer of ownership of goods processed or borrowed from a foreign
organization or individual or the contract for purchase or sale of duty-free,
non-taxable, temporarily imported or temporarily exported goods: 01 photocopy.
b) In case of
repurposing by re-export: the taxpayer shall declare in accordance with Point a
of this Clause and is not required to pay tax;
c) In case of
repurposing by transfer to another party exempt from tax: the transferee shall
declare in accordance with Point a of this Clause and is not required to pay
tax;
If the transferee has
to submit the duty-free list, the customs authority shall deduct the goods from
the duty-free list submitted by the transferee.
The transferee is not
required to pay import duty on the goods provided the transfer price is
exclusive of import duty. The transferee shall notify the customs authority
that receives the duty-free list of the transfer of goods (if the duty-free
list has been submitted) or the customs official where the initial declaration
is registered (if submission of the duty-free list is not required);
d) If the customs
authority or a competent authority finds that a taxpayer repurposes or
domestically sells goods without declaring and paying taxes, such taxpayer
shall pay an amount of tax imposed according to the initial import declaration,
pay late payment interest and incur other penalties as prescribed by applicable
law.
3. Responsibilities of
the customs authority:
Carry out appropriate
customs procedures and adjust tax on the old customs declaration to the
quantity of goods being repurposed or sold domestically instead of being
re-exported according to the new customs declaration as follows:
a) If taxpayer has not
paid tax on the old customs declaration: after tax on the new declaration is
paid, the customs authority shall issue a Decision to reduce tax on the old
declaration;
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The Decision to adjust
tax shall be made using the form No. 03/QDDC/TXNK in Appendix VI enclosed
herewith.
The time limits for
refunding and offsetting tax between the old customs declaration and the new
customs declaration shall comply with Clause 3 Article 49 of this Circular.
While the customs authority is processing tax refund and offsetting, late
payment interest shall not be charged.
Article 22.
Cancellation of customs declaration
1. Cases in which a
customs declaration is cancelled:
a) The customs
declaration is not valid for completing customs procedures in the following
cases:
a.1) The imports do
not arrive at the checkpoint of import within 15 days from the day on which the
import declaration is registered;
a.2) The exports are
exempt from document inspection and physical inspection but have not entered
the CCA at the checkpoint of export within 15 days from the day on which the
export declaration is registered;
a.3) The exports have
to undergo document inspection but the declarant has not submitted the customs
dossier, or customs procedures have been completed but the goods have are not
taken into the CCA at the checkpoint of export within 15 days from the day on
which the export declaration is registered;
a.4) The exports have
to undergo physical inspection but the declarant fails submit documents and
present goods to the customs authority for inspection within 15 days from the
day on which the export declaration is registered;
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b) The customs
declaration has been registered, customs clearance is not granted because of an
error of the e-customs system and the physical declaration has been granted
customs clearance or conditional customs clearance or the goods have been put
into storage;
c) The customs
declaration has been registered but the goods fail to meet certain requirements
and have to be re-exported or destroyed;
d) Cases in which
cancellation of a customs declaration is requested by the declarant:
d.1) The export
procedures have been completed and goods have been taken into the CCA but the
declarant wishes to take the goods back to the domestic market for repair or
recycling;
d.2) The declaration
of in-country export has been granted customs clearance or conditional customs
clearance but the exporter or importers cancels the transaction;
d.3) Cases other than
those mentioned in Points a.2, a.3, a.4, d.1 and d.2 of this Clause in which
the export declaration has been granted customs clearance or conditional
customs clearance but goods are not exported in reality;
d.4) The declarant
provides in correct information on the declaration according to Section 3 of
Appendix II hereof, unless the import declaration has been granted customs
clearance or conditional customs clearance and goods have been released from
the CCA; the export declaration has been granted customs clearance or
conditional customs clearance and the goods have been exported in reality.
2. Procedures for
cancelling a customs declaration
a) Responsibilities of
the declarant:
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In case of
cancellation of a physical declaration, the declarant shall complete and submit
02 original copies of form No. 04/HTK/GSQL in Appendix V hereof to the
Sub-department of Customs where the declaration is registered;
a.2) In the cases
mentioned in Points d.1, d.2, d.3 Clause 1 of this Article, the declarant shall
enclose the form with documents proving that the goods are not exported in
reality.
In case of
cancellation of an export declaration on which goods have been taken into the
CCA but are not exported in reality, the declarant shall specify in the
cancellation form that taxes on the goods have not been refunded or deducted by
any domestic tax authority or customs authority and take responsibility for
such content. If the customs authority or tax authority finds tax has been
refunded or deducted, the declarant shall be dealt with as prescribed by law;
b) Responsibilities of
the customs authority:
b.1) In the cases
mentioned in Point a Clause 1 of this Article: Within 01 working day from the
day on which the customs declaration is invalidated as prescribed in Point a or
Point d Clause 1 of this Article, the Sub-department of Customs where the
declaration is registered shall verify information on the e-customs system, cancel
the customs declaration and inform the declarant of such cancellation through
the e-customs system;
b.2) In the cases
mentioned in Point c Clause 1 of this Article: Within 01 working day from the
day on which the goods are re-exported or the confirmation of goods destruction
is received, the Sub-department of Customs where the declaration is registered
shall cancel the declaration;
b.3) In the cases
mentioned in Point b or Point d Clause 1 of this Article:
b.3.1) Within 08
working hours from the receipt of the request for cancellation from the
declarant, the customs official shall verify the reasons, conditions and
information about the declaration on the e-customs system, request the Director
of the Sub-department of Customs to consider approving the cancellation and
inform the declarant through the e-customs system, settle taxes (if any) in
accordance with Article 131 of this Circular and update on the risk management
system, according to which the enterprise’s conformity with law will be
assessed.
In the cases where the
Sub-department of Customs where the declaration is registered receives
information in writing about violations of law relevant to the shipment from
other competent authorities, the export declaration that has been granted
customs clearance or conditional customs clearance may only be cancelled after
necessary actions have been taken and the shipment does not violate the law or
the violations have been dealt with as prescribed by law;
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b.3.3) The declarant
shall inform the Department of Taxation of the province where the enterprise
applies for business registration if the exports have domestic origins (form
No. 01/TB-XNKTC/GSQL in Appendix V hereof) or the Sub-department of Customs
where the import declaration is registered if the exports have foreign origins
(if the export declaration and import declaration are registered at different
Sub-departments of Customs). Taxes on goods on the cancelled export declaration
shall not be paid, refunded or deducted.
b.4) For physical
declarations, in addition to the steps mentioned in Points b.1, b.2 and b.3 of
this Clause, the customs official shall cross out the cancelled declaration,
append signature and seal on it and archive it. Cancelled declarations shall be
sorted by their issuance numbers.
Section 3. Detailed inspection of customs dossier,
physical inspection of goods; transport of goods to storage, release of goods,
customs clearance of goods
Article 23. Inspection
principles
1.25 According
to the classification of declarations by the e-customs system, the decision of
the Director of the Sub-department of Customs where the declaration is
registered or the Sub-department of Customs where physical inspection of goods
is carried out, information on the customs declaration, risk management
information on the e-customs system and the electronic customs dossier
submitted by the declarant through the e-customs system, the customs official
shall carry out detailed inspection of the customs dossier and physical
inspection of goods. Within 01 working hour after the declaration is
registered, the customs authority shall verify the customs dossier and respond
to the declarant through the e-customs system. After this time, it will be
considered that the electronic customs dossier has been adequately submitted to
the customs authority. In case of physical inspection of goods, the customs
official must write the inspection result on the result note, update on the
e-customs system in accordance with Article 29 of this Circular and
instructions of the General Department of Customs, decide customs clearance,
conditional customs clearance or put the goods into storage.
2. During the inspection,
of customs offenses or tax offenses are suspected, the customs official shall
request the Director of Sub-department of Customs to change the form or level
of inspection.
3. During the inspection,
if analysis by a professional agency is necessary for the inspection, the
analysis cost shall be incurred by the customs authority.
Article 24. Checking
goods names, codes, and tax rates
1. Checking goods names,
codes, and tax rates upon inspection of the customs dossier.
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Compare the declared
information and accuracy of goods names, codes, and tax rates on the customs declaration
with information on documents in the customs dossier;
b) Handling inspection
result:
b.1) If the goods names,
codes, and tax rates are clearly and fully declared by the declarant, the goods
names are consistent with other information on documents in the customs
dossier, the customs authority shall accept the goods names, codes, and tax
rates declared by the declarant;
b.2) If there are ample
evidence that goods names, codes, and tax rates are not correctly declared, the
declarant shall be instructed and requested to make additional declaration as
prescribed in Article 20 of this Circular and incur penalties as prescribed by
law. If the declarant fails to make additional declaration, the customs
authority shall redetermine the codes of goods, tax rates, impose tax and
penalties, update the inspection results on the database, and grant customs
clearance after the declarant has fully paid tax and fins (if any) as
prescribed;
b.3) If declared
information about goods names, goods descriptions are not consistent with that
on documents enclosed with the customs dossier and information on the customs
declaration but the basis for determining the goods names, codes, and tax rates
is not sufficient, the declarant shall be requested to submit additional technical
documents of sale contract or composition analysis sheet.
By examining additional
documents, if the customs authority has sufficient basis for determining that
the goods names, codes, tax rates are incorrectly declared, the declarant shall
be instructed to make additional declaration as prescribed in Point b.2 of this
Clause. If the declarant fails to submit additional documents at the request of
the customs authority of the customs authority does not have sufficient basis
for determining the goods names, codes, tax rates by examining the documents,
samples shall be taken and analyzed in accordance with regulations of the
Minister of Finance on classification of goods, analysis serving classification
of goods, quality inspection, food safety inspection of exports or imports, or
request the Director of the Sub-department of Customs to decide physical
inspection of goods according to Clause 2 of this Article.
2. Checking goods names,
codes, and tax rates upon physical inspection of goods
a) Inspection contents:
Compare the declared
information and accuracy of goods names, codes, and tax rates on the customs
declaration with actual goods.
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b) Handling inspection
result:
b.1) If the names and
codes of goods on the customs declaration are consistent with actual goods, the
tax rates are conformable with applicable tax schedules at the time of
inspection, the customs authority shall accept the goods names, codes, and tax
rates declared by the declarant;
b.2) If there are ample
evidence that goods names, codes, and tax rates are not correctly declared, the
declarant shall be instructed and requested to make additional declaration as
prescribed in Article 20 of this Circular and incur penalties as prescribed by
law. If the declarant fails to make additional declaration, the customs
authority shall redetermine the codes of goods, tax rates, impose tax and
penalties, update the inspection results on the database, and grant customs
clearance after the declarant has fully paid tax and fins (if any) as
prescribed;
b.3) If names and codes
of goods cannot be accurately determined according to the Vietnam’s List of
exports or imports and corresponding tax schedules, the Sub-department of
Customs and the declarant shall take samples for analysis in accordance with
regulations of the Minister of Finance on classification of goods, analysis
serving classification of goods, quality inspection, food safety inspection of
exports or imports.
3.26 If the
shipment has been granted customs clearance on the basis of the analysis
result, the customs authority may use such analysis result to carry out customs
procedures for next shipments of the same declarant that have goods with the
same names, origins, codes, and imported from the same manufacturer (for
imports).
The next shipments
will be selected to undergo analysis by the customs authority on the basis of
risk management.
Article
25. Inspection of customs value while following customs procedures
1.
Customs dossiers of exports and imports that have to undergo detailed document
inspection or physical inspection of goods shall undergo inspection of customs
value while following customs procedures.
2.
Inspection content: The customs authority shall inspect the customs value
declared by the declarant on the customs declaration or customs value
declaration (hereinafter referred to as “declared value”) in accordance with
instructions of Circular No. 39/2015/TT-BTC and this Circular.
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a) Rejection of declared value:
The customs authority shall issue the customs value notice
(form No. 02B/TB-TGHQ/TXNK in Appendix VI hereof) and request the declarant to
make additional declaration within 05 working days from the day on which the
notice is issued and grant conditional customs clearance as prescribed. If the
declarant makes the additional declaration by the aforementioned deadline
specified in the customs value notice, the customs authority shall grant
customs clearance and impose penalties (if violations are found). If the
declarant fails to make additional declaration by the deadline or the additional
declaration is not conformable with the customs value notice, the customs
authority shall impose tax in accordance with the Law on Tax administration in
order to grant customs clearance and impose penalties (if violations are
found).
The declared value of exports or imports will be rejected
in the following cases:
a.1)
The declarant fails to declare or correctly and adequately declare any of the
mandatory information on the customs declaration (including: point of
unloading, method of payment, codes of goods, cost of transport,
insurance premium, codes and names of adjusted costs, detailed value, total
taxable value allocation coefficient, goods description, unit of measurement,
unit prices, taxable unit prices, taxable values, invoice value, total invoice
value, country of origin) and the customs value declaration (if any) which
affects the customs value.
If
the declarant has a special relationship which is not mentioned on the customs
declaration or the customs value declaration (if any), the customs authority
shall request the declarant to provide such information in accordance with
Article 20 of this Circular. If declarant states that his/her special
relationship does not affect the selling price, the customs authority shall
inspect the impact of such relationship on the selling price in accordance with
Article 7 of Circular No. 39/2015/TT-BTC;
a.2)
Customs values in documents of the customs dossier submitted or presented by
the declarant to the customs authority are inconsistent;
a.3) Any of the conditions specified in Clause 8 Article 1
of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this Circular is
not satisfied when applying the customs valuation methods.
a.4) The customs valuation methods specified in Clause 8
Article 1 of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this
Circular are not strictly followed.
b)
Doubtful declared values:
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b.1.1)
If the declarant fails to provide additional documents or appoint a
representative and fails to explain or prove the declared values, or the
documents or explanation provided by the declarant fail to disprove the basis
for rejection of declared values mentioned in Points dd.2.1, dd.2.2, dd.2.3,
dd.2.5, dd.2.6 Clause 4 of this Article, the customs authority shall issue a
customs value notice, impose taxes in accordance with the Law on Tax
administration and impose penalties (if violations are found);
b.1.2) In cases other than those specified in Point b.1.1
of this Clause, the customs authority shall accept the values declared by the
declarant, issue the customs value notice and grant customs clearance.
b.2) If the declared value of imports is doubtfully high
according to Point b.5.7 of this Clause, the customs authority shall accept the
declared value, grant customs clearance and request a tax authority to inspect
the related transaction in accordance with regulations of law on related transactions.
b.3)
In cases other than those specified in Point b.1 and Point b.2 of this Clause,
the customs authority shall issue a notice of reasons for suspicion, prices,
methods and meeting time through the e-customs system or using form No.
02A/TB-NVTG/TXNK in Appendix VI hereof and grant conditional customs clearance
as prescribed; the declarant shall comply with recommendations of the customs
authority and instructions in Clause 4 of this Article;
b.4)
The declared value of exports is considered doubtful in the following cases:
b.4.1) The declare value is lower than reference prices of
identical or similar goods issued by the General Department of Customs
according to Article 22 of Circular No. 39/2015/TT-BTC;
b.4.2) The declared value is lower than the lowest customs
value of identical or similar exports determined by the customs authority, or
lower than the lowest declared values of identical or similar goods that was
accepted by the customs authority in the customs value database (do not compare
with doubtful customs values).
Identical and similar goods in the customs value database
that are used for comparison are goods that are exported within 90 days before
or after the registration date of the export declaration of the goods whose
customs values are being examined;
b.4.3) The declare value is lower than the customs value
collected by the customs authority from information sources specified in
Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs
values of exports at the checkpoint of export;
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b.4.5) If identical or similar goods prescribed by No.
39/2015/TT-BTC cannot be found, the following goods will also be identified as
identical or similar goods:
b.4.5.1) Exports whose functions or uses are comparable to
those of identical or similar goods available in the customs value database;
b.4.5.2) Exports whose quality is higher than that of
identical or similar goods available in the customs value database;
b.5) The declared value of imports is considered doubtful
in the following cases:
b.5.1) The declare value is lower than reference prices of
identical or similar goods issued by the General Department of Customs
according to Article 22 of Circular No. 39/2015/TT-BTC;
b.5.2) The declared value is lower than the lowest customs
value of identical or similar imports determined by the customs authority, or
lower than the lowest declared values of identical or similar goods that was
accepted by the customs authority in the customs value database (do not compare
with doubtful customs values);
b.5.3) The declared value is lower than or equal to the
declared value of integral parts of identical or similar goods; lower than or
equal to customs value of primary materials of identical or similar imports;
lower than or equal to cost of transport of identical or similar imports at the
first checkpoint of import;
b.5.4) The declare value is lower than the customs value
collected by the customs authority from information sources specified in
Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs
values of imports at the first checkpoint of export;
b.5.5) The imports are discounted while the declared value
minus (-) the discount is lower than the lowest customs value of identical or
similar imports in the customs value database;
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b.5.6.1) Imports whose functions or uses are comparable to
those of identical or similar imports available in the customs value database;
b.5.6.2) Imports whose quality is higher than that of
identical or similar imports available in the customs value database;
b.5.6.3) Imports from developed countries or groups of
countries that are comparable to identical or similar imports from developing
countries available in the customs value database;
b.5.7)
The declare value of imports is doubtfully higher than reference prices of
identical or similar imports issued by the General Department of Customs
according to Article 22 of Circular No. 39/2015/TT-BTC;
b.5.8)
Identical and similar imports in the database that are used for comparison mentioned
in Point b.5.2 or point b.5.5 of this Clause are goods that are exported to
Vietnam within 60 days before or after the date of export declaration of the
goods whose customs values are being examined; If identical or similar goods
cannot be found within the aforementioned time frame, it may be extended to 90
days before or after the date of export.
c)
Customs authority shall grant customs clearance to goods other than those
mentioned in Points a and b of this Clause at the declared values.
4.
Consultation
a.1)
The Director of the provincial Department of Customs shall hold the
consultation and take responsibility for the effectiveness of the consultation;
The Director of the provincial Department of Customs may delegate the Director
of a Sub-department of Customs to carry out the consultation if appropriate.
b)
Responsibilities:
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b.1.1)
Hold the consultation, check the documents submitted or presented by the
declarant in accordance with Point b.2 of this Clause to clarify the
suspicions;
b.1.2)
Make a consultation record which specifies the full discussion during the
consultation; additional documents submitted by the declarant; whether or not
the declarant agrees with the basis for rejection in case the customs authority
has sufficient basis for rejecting the declared value; and the verdict of the
consultation. If the declared value is rejected, the basis for rejection must
be specified in Point dd.2 of this Clause, the values and valuation method
applied by the customs authority.
b.2)
The declarant must present the sale contract or an equivalent document,
commercial invoice, documents specifying the cost of transport, insurance
documents, C/Os (if any), payment documents (if any), documents about the
customs valuation method prescribed in Circular No. 39/2015/TT-BTC or this
Circular (01 photocopy); appoint the declarant’s legal representative or an
authorized person to attend the consultation, who has the responsibility to
provide explanation for the declared values at the request of the customs
authority;
b.3)
The consultation record must be signed by all parties.
c)
Method of consultation: direct consultation;
d)
Within 30 days from the registration date of the customs declaration, the
export or import declaration;
dd)
Processing consultation result:
dd.1)
If the declarant concurs with the value or method applied by the customs
authority, the customs authority shall carry out the inspection and issue the
customs value notice. Within 05 working days from the consultation date, the
declarant shall make the additional declaration. If the declarant makes the
additional declaration by the aforementioned deadline specified in the customs
value notice, the customs authority shall grant customs clearance and impose
penalties (if violations are found). If the declarant fails to make additional
declaration by the deadline or the additional declaration is not conformable
with the customs value notice, the customs authority shall impose tax in
accordance with the Law on Tax administration in order to grant customs
clearance and impose penalties (if violations are found);
dd.2)
If the customs authority rejects the declared value after the consultation, the
customs authority shall issue the customs value notice and request the
declarant to make additional declaration within 05 working days from the ending
date of the consultation. If the declarant makes the additional declaration by
the aforementioned deadline specified in the customs value notice, the customs
authority shall grant customs clearance and impose penalties (if violations are
found). If the declarant fails to make additional declaration by the deadline
or the additional declaration is not conformable with the customs value notice,
the customs authority shall impose tax in accordance with the Law on Tax
administration in order to grant customs clearance and impose penalties (if
violations are found).
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dd.2.1)
One of the cases mentioned in Point a Clause 3 of this Article;
dd.2.2) The declarant fails to declare or correctly declare
the actual price that was paid or will be paid; the elements relevant to
customs valuation specified in Article 6, Article 13 and Article 15 of Circular
No. 39/2015/TT-BTC;
dd.2.3) Information provided by the declarant after
inspection is found incorrect, the documents provided are found forged or
illegitimate;
dd.2.4)
The declarant fails to provide the evidence or documents specified in Point b.2
of this Clause for the customs authority without acceptable explanation; fails
to attend the consultation without acceptable explanation; the person who
attends the consultation is not the declarant’s legal representative or does
not have a letter of attorney; the declarant fails to sign the consultation
record in accordance with Point b.3 of this Clause;
dd.2.5) Information provided by the exporter or the
exporter’s representative about the imports; information provided by the seller
or manufacturer reveals that the declared value is not true;
dd.2.6)
The declarant’s explanation does not match the customs dossier or the documents
specified in Point b.2 of this Clause.
dd.3)
If the basis for the customs authority to reject the declared value prescribed
in Appendix dd.2 of this Clause is not solid , the customs authority shall
accept the values declared by the declarant, issue the customs value notice and
grant customs clearance as prescribed.
5.
During rejection of the declared value, customs valuation and tax imposition
prescribed in this Article, the customs authority shall allocate adjusted costs
according to the regulations in Article 13, Article 15 and Article 16 of
Circular No. 39/2015/TT-BTC if the declarant does not allocate or improperly
allocates these adjusted costs.
6.
Reuse of consultation result
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b) The declarant shall request the customs authority to
reuse the consultation result for the next export or import by the deadline for
completion of customs procedures through the e-customs system or in the notice
of doubtful declare value;
c)
The customs authority shall verify information and notify the result through
the e-customs system or in writing (in case of physical declarations).
Article 25a. Rules on and methods of customs valuation applied to
exports
1. Rules: Customs value is the selling price of goods up to
a checkpoint of export, excluding international insurance premium (I),
international freight (F), determined according to methods of customs valuation
prescribed in Clause 2, Clause 3, Clause 4, Clause 5 of this Article, in
descending order of precedence and stop at the method when the customs value is
successfully determined.
2. The selling price of goods up to checkpoint of export
a) The selling price of goods up to checkpoint of export is
the price of good stated in the sales contract or commercial invoice and other
costs relating to exports, up to the checkpoint of export in accordance with
documentary evidence of these costs, not included in the selling price of
goods;
b) Costs not included in the selling price of goods;
b.1) Inland freight and costs incurred in transport of
exports up to the checkpoint of export, including loading and unloading costs
to the checkpoint of export;
b.2) Insurance cost of exports up to checkpoint of export
(if any);
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b.4) If the costs as provided in Point b.1, b.2, b.3 of
this Clause are inclusive of VAT paid in Vietnam, the VAT shall be excluded
from the customs value of exports if the proof of VAT payment is available.
c) Rules of cost allocation:
The
costs set out in Point b of this Clause shall be determined for every kind of
export goods. If the consignment comprises a broad range of goods but the costs
are not assigned for each kind of goods, they shall be allocated using one of
the following methods:
c.1)
According to the selling price of each kind of goods;
c.2)
According to weight or volume or quantity of each kind of goods.
d) Documents on customs valuation according to the selected
method, each document is enclosed with its photocopy, including:
d.1) Sales contract, commercial invoice;
d.2) Proof of costs associated with exports up to
checkpoint of export (if any);
d.3) Other documents proving the customs valuation declared
by customs declarant (if any).
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a) The customs value, in this method, shall be based on the
selling price of identical or similar exports stated in customs value database,
after adjusting it to the selling price of goods up to checkpoint of export at
the in the nearest time compared to the date of registration of export
declaration of consignment undergoing customs valuation;
b) Cases need adjustments:
b.1) Difference in distances;
b.2) Difference in modes of transport.
c) Application conditions:
c.1) The customs value of exports shall be determined
according to this method provided that the identical or similar exports
declared by the declarant as prescribed in Clause 2 of this Article have been
approved or determined by the customs authority as prescribed in one of the
methods prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP;
c.2) The adjustments upon difference in distances or mode
of transport shall be made provided that objective and quantifiable documents
are available;
c.3) If more than one selling price of identical or similar
exported good is found, the lowest of such value shall be determined as customs
value, except for customs value of identical or similar consignments which are
doubtful about declared value as prescribed in Point b.4 Clause 3 Article 25
hereof.
d) Documents on customs valuation according to the selected
method, each document is enclosed with its photocopy, including:
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d.2) Transport contract or document indicating the freight
of identical or similar exports (if it is adjusted);
d.3) Other documents in connection with customs valuation
using this method.
4. Selling price of identical or similar exports in
Vietnamese market
a) Customs value of exports, in this method, shall be
determined according to selling price of identical or similar exports on the
Vietnamese market stated in the sale invoice at the nearest time to the
registration date in the export customs declaration of the consignment in
question plus inland freight and other costs associated with the exports up to
the checkpoint of export, less VAT paid in Vietnam;
b) Application conditions:
b.1) The selling price of identical or similar goods in
Vietnamese market must be indicated in accounting records and vouchers that are
legal, available and recorded in accordance with accounting standards in
Vietnam. If more than one selling price is found at a time, the value with
greatest quantity of goods sold shall prevail;
b.2) The deduction of VAT or addition of freight or other
related costs shall only be made of equivalent documents are objective and
quantifiable.
d) Documents on customs valuation according to the selected
method, each document is enclosed with its photocopy, including:
c.1) Sales invoice prescribed by the Ministry of Finance;
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5. Selling price of exports collected, aggregated,
classified as prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP:
a) The customs value of exports in this method shall be
determined as follows:
a.1) Flexibly apply methods of customs valuation prescribed
in Clauses 2, 3, 4 of this Article by expanding definition of identical or
similar goods under the provisions of Point b.4.5 Clause 3 Article 25 of this
Circular to determine customs value;
a.2) If the customs value cannot be determined under the
provisions of Point a.1 of this Clause, the source of information prescribed in
Article 25 of Circular No. 39/2015/TT-BTC, adjusted to the selling price up to
the checkpoint of export of exports in question. The adjustment method are
specified in the Points b and c of this Clause;
a.3) If the customs value cannot be determined as
prescribed in Point a.2 of this Clause, the value determined by a valuation
agency shall be used as per the law.
b) Application conditions:
b.1) The adjustments shall be made provided that there are
objective and quantifiable documents;
b.2) If more than one selling price is found after the
adjustment, the lowest value shall be used; the customs value of identical or
similar goods doubtful about the declared value prescribed in Point b.4 Clause
3 Article 25 of this Circular to determine the customs value.
d)
Documents on customs valuation according to the selected method, each document
is enclosed with its photocopy, including: Documents in connection with customs
valuation using this method.
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Article 26. (annulled)
Article 27. Inspection of goods origins, implementation of tax policies,
application of notification of prior determination result
1. Inspect the conditions
for implementation of enforcement measures or tax payment deadline as
prescribed.
2.31.
Inspect the basis for determining goods not subject to tax if the declarant
declares that goods are not subject to export/import duty, safeguard duty,
anti-dumping duty, countervailing duty, VAT, excise duty or environmental
protection tax.
3.32 Inspect
the basis for determining goods eligible for tax recession or tax cancellation
if so declared.
4. Inspect the basis for
determination of tax payable if exports or imports are subject to tax according
to the inspection results as prescribed in Section 3 Chapter II of this
Circular.
5.33 Inspect
and verify information on the notification of prior determination result with
documents and the actual shipment of exports/imports if the exports/imports
must undergo document inspection or physical inspection of goods. If the goods
do not match the notification of prior determination result, their codes,
origins, and customs values shall be verified as
prescribed.
6.34 Inspection
and determination of goods origins shall comply with Circulars of the Minister
of Finance on determination of origins of exports and imports.
Article 28. Inspection
of export license, import license, result of inspection by a specialized agency
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a) accept the declared
information if it is conformable;
b) request the declarant
to present the dossier for the customs authority to inspect if the declared
information is not conformable.
If the inspection result
or notice of exemption from inspection by a specialized inspection authority is
not available when the customs declaration is registered, the customs authority
shall check and add information about the inspection results to the e-customs
system or write the number of the notice on the paper customs declaration
within 02 working hours from the receipt of the inspection result, which is
submitted by the declarant or the inspecting authority.
2.35 Use of
a single license for multiple export/import shipments
a) While following
procedures for the first export/import shipment, according to the physical license
submitted by the declarant or information on the electronic customs declaration
issued through the National Single-window Information Portal, the
Sub-department of Customs where the declaration is registered shall update
information on the license on the e-customs system in order to monitor, deduct
the quantity, weight of goods exported/imported specified on the license
corresponding to each export/import shipment;
b) If this function is
not available on the e-customs system:
According to the document
certifying the quantity of licensed goods (if the license is issued through the
National Single-window Information Portal) issued by the General Department of
Customs or the physical license, the Sub-department of Customs shall issue the
monitoring note using form No. 05/TDTL/GSQL in Appendix V hereof and make a
deduction for imports and exports. Give the monitoring note and 01 photocopy of
the physical license (if any) to the declarant, which will be used for the next
shipments.
After entire quantity
of goods on the license has been exported/imported, the Sub-department of
Customs where the procedures for export/import of the last shipment are
completed shall issue a confirmation and retain the monitoring sheet together
with the customs dossier.
Article 29.
Physical inspection of goods
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a) Inspection of goods
shall be carried out with scanners or other devices. If an inspection
prescribed n Point c Clause 2 Article 34 of the Law on Customs must be carried
out, the Sub-department of Customs at the checkpoint shall carry out the
physical inspection with the presence of representatives of the representative
of the transporter, the provider of port/storage services, the regulatory body
of the seaport, international airport, or the Border Guard;
b) Responsibilities of
the Sub-department of Customs at the checkpoint:
b.1) Notify the
carrier and the warehousing service provider of the list of shipments to be
inspected;
b.2) Carry out
inspections as prescribed in Point a of this Clause;
b.3) Issue an
inspection record bearing signatures of the parties mentioned in Point a of
this Clause;
b.4) Pay the costs
related to the inspection of goods.
c) Responsibilities of
the carrier, warehousing service provider:
c.1) Complete necessary
procedures in order to bring goods to the inspection site of the customs
authority;
c.2) Facilitate the
transport of goods to the inspection site as requested by the customs
authority;
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c.4) Witness and sign
the inspection record.
d) Processing of
results of inspection of imports while they are being unloaded from the means
of transport to the warehouse, depot, port, or checkpoint of import:
d.1) If no violations
are found during the inspection, the unit assigned to inspect goods using
scanners shall update the inspection result on the e-customs system.
The Sub-department of
Customs where the import declaration is registered shall use the inspection
result to complete customs procedures as prescribed;
d.2) If violations are
found during the inspection, the unit assigned to inspect goods using scanners
shall update the inspection result on the e-customs system; inform and
cooperate with the warehousing service provider in arranging a separate storage
for the shipment; cooperate with the Sub-department of Customs where the
customs declaration is registered in carrying out physical inspection of goods
while the declarant is following customs procedures.
dd) Processing results
of inspection of exports that have been granted customs clearance and gathered
within the checkpoint of export:
dd.1) If no violations
are found during the inspection, the Sub-department of Customs at the
checkpoint shall update the inspection result on the e-customs system and
monitor exports as prescribed;
dd.2) If violations
are found, the Sub-department of Customs at the checkpoint shall cooperate with
the warehousing service provider in arranging a separate storage for the
shipment; update the inspection result on the e-customs system, request the
declarant to open the shipment for physical inspection and take appropriate
actions as prescribed.
Pursuant to
regulations of law on customs, in consideration of requirements for management
of each warehouse, depot, port, and checkpoint, availability of scanners and
other devices, the Director of the General Department of Customs shall organize
the inspection of imports while they are being unloaded from the means of
transport to the warehouse, depot, port, and checkpoint of import, inspection
of exports that are granted customs clearance and gathered within the checkpoint
of export.
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a) With regard to
import shipments that are required to undergo physical inspection and have
undergone inspection as prescribed in Clause 1 of this Article, the customs
official may use the result of scanning during movement of goods from the
vehicle to the warehouse/depot/checkpoint of import to complete customs
procedures.
If violations are
found by the scanner or other devices, the shipment shall undergo physical
inspection;
b) With regard to
import shipments that are required to undergo physical inspection but have not
undergone inspection as prescribed in Clause 1 of this Article:
b.1) If the Sub-department
of Customs has a container scanner, it shall be used for physical inspection,
unless the container scanner is not working, goods are not suitable for
scanning, goods must undergo physical inspection by customs officials as
instructed by the General Department of Customs, or the quantity of goods to be
scanned exceeds the capacity of the scanner or the handling capacity of the
port/warehouse/depot where the scanner is located.
The customs official
shall check the image, information on the customs declaration, and other
information obtained at the time of inspection to analyze, assess the image,
and give a conclusion. All of the images shall be stored in the scanner system
as prescribed; scanned images shall be printed from the e-customs system and
enclosed with the physical customs dossier (if any).
If the scanning result
indicates that there are violations and goods must undergo physical inspection,
the customs official that operates the scanner shall submit a report and
request for physical inspection;
b.2) If the
Sub-department of Customs does not have a container scanner, physical
inspection of goods shall be carried out by customs officials. The inspection
shall be carried out as follows:
b.2.1)
Responsibilities of the Sub-department of Customs:
According to
information about the goods available at the time of inspection, information on
the customs declaration and the customs dossier, the Director of Sub-department
of Customs shall decide the method and level of physical inspection in accordance
with Clause 2 through 4 Article 29 of Decree No. 08/2015/ND-CP, Clause 2
Article 10 of this Circular and appoint one or several customs official to
carry out the physical inspection.
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b.2.2)
Responsibilities of the customs official:
According the method
and level of physical inspection decided by the Director of the Sub-department
of Customs and information about the goods, the customs official shall inspect
part of the goods according to the inspection ratio and take responsibility for
such goods.
If more than one
customs official is appointed to carry out the physical inspection, the person
in charge shall update the inspection result on the e-customs system.
3. Physical inspection
of goods transported to an inspection site of the Sub-department of Customs where
the declaration is registered or a concentrated inspection site of the Customs
Department where the declaration is registered or an inspection site within the
premises of the work or factory.
a) If no violations
are found after the shipment is scanned as prescribed in Clause 1 of this
Article, the result may be used for deciding customs clearance of goods as
prescribed;
b) If violations are
found after scanning as prescribed in Clause 1 of this Article, the
Sub-department of Customs where the goods are stored shall seal the goods and
request the declarant to transport them to the Sub-department of Customs where
the customs declaration is registered for physical inspection;
c) If goods have not
been scanned as prescribed in Clause 1 of this Article, the inspection shall be
carried out in accordance with Point b Clause 2 of this Article.
4. Inspection of goods
quantity
According to the
customs declaration, result of physical inspection of goods or analysis result
given by a customs inspection authority (if any) or by a provider of analysis
services provided by the declarant (if any), the customs authority shall
determine the weight of exports or imports.
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5. Physical inspection
meant to determine goods names, codes, customs value, origins and whether goods
are new or used shall comply with provisions of Articles 24, 25 and 27 of this
Circular.
In the cases where the
customs authority is not able to verify the accuracy of the declaration, it
shall follow instructions in Clause 5 Article 29 of Decree No. 08/2015/ND-CP,
which is amended by Decree No. 59/2018/ND-CP.
6. With regard to
goods with special storage requirements that cannot undergo on-site physical
inspection, the Director of Sub-department of Customs shall decide to move such
goods to another location that satisfy their special storage requirements to
carry out the physical inspection, or decide the customs clearance according to
the analysis result.
7. With regard to a
means of transport that has completed exit procedures, if its owner signs a
sale contract with a foreign party (which states that the port of destination
is overseas), the export declaration shall be registered at the Sub-department
of Customs where exit procedures are completed. Documents proving that the
means of transport has completed exit procedures shall be sent to the said Sub-department
of Customs. In this case, physical inspection of goods is exempt.
8. With regard to
temporary imports that cannot be sealed by the customs, goods temporarily
imported or temporarily exported with other time limits or not subject to
customs sealing as prescribed in Article 50 of this Circular, the customs
official shall describes the goods names, quantity, categories, symbols,
origins (if any), or take pictures of goods and enclosed them with the customs
dossier when carrying out inspection. If the goods must undergo document
inspection or physical inspection while following procedures for re-export or
re-import, the customs official shall compare the goods with description in the
customs dossier kept by the customs authority in order to determine whether the
re-exports or re-imports are the same as those temporarily imported or
temporarily exported.
9. Physical inspection
of goods requested by the Sub-department of Customs where the customs
declaration is registered
Physical inspection of
goods in this Clause only applies to bulk cargo and imports serving inward
processing or export manufacturing and goods imported by export processing
enterprises. To be specific:
a) After receiving the
request from the Sub-department of Customs where the customs declaration is
registered through the e-customs system, the Sub-department of Customs where
goods are stored shall carry out the physical inspection. If the two
Sub-departments of Customs are not connected to the e-customs system, the
Sub-department of Customs where the customs declaration is registered shall:
a.1) Make 02 copies of
the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V); 02 copies
of the Request for physical inspection of goods (form No. 07/PDNKT/GSQL in
Appendix V) and enclose 01 customs declaration (original) In case of physical
customs declaration;
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b) The declarant shall
register the time and location of inspection with the Sub-department of Customs
where the goods are stored;
c) According to the
inspection result given by the Sub-department of Customs where the goods are stored,
the Sub-department of Customs where the declaration is registered shall update
the result on the e-customs system and decide whether to grant customs
clearance or allow goods to be put into storage.
Article 30.
Handling customs inspection result
1. If the result of
document inspection of physical inspection of goods matches the declaration
content:
a) For goods in
storage: follow instructions in Article 32 of this Circular;
b) For goods eligible
for conditional customs clearance: follow instructions in Article 33 of this
Circular;
c) For goods eligible
for customs clearance: follow instructions in Article 34 of this Circular.
2. If the result of
document inspection of physical inspection of goods does not match the
declaration content, except for the cases in Clause 3 of this Article, the
customs authority shall impose penalties (if violations are found) and request
the declarant to make additional declaration according to the inspection result
through the e-customs system:
a) If the declarant
concurs with the inspection result given by the customs authority, the
declarant shall make additional declaration as requested by the customs
authority in accordance with Article 20 of this Circular;
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b.1) The declared
value will be rejected in accordance with Article 25 of this Circular if the
basis for rejection is solid;
b.2) If the declarant
does not concur with the categorization result or analysis result enclosed with
codes of goods, the declarant shall send a written request for sample
separation to the analyzing unit. The customs authority shall separate the
samples and issue form No. 08a/BBTM/GSQL in Appendix V hereof. hereof.
Within 30 working days
from the date of sample separation, the declarant shall send the analysis
result to the customs authority for consideration. If the declarant fails to
submit the analysis result by the aforementioned deadline, the customs
authority shall use the initial categorization result or analysis result to
carry on the procedures.
If the customs
authority does not concur with the analysis result submitted by the declarant,
follow instructions in Clause 2 Article 30 of Decree No. 08/2015/ND-CP.
b.3) In other cases:
b.3.1) If the goods
have not been released from the CCA: suspend customs procedures and inform the
declarant through the e-customs system or in writing (in case of physical
declarations);
b.3.2) If the goods
have been released from the CCA, the customs authority shall impose taxes and
penalties in accordance with applicable regulations.
3. If violations are
found during document inspection or physical inspection, the Sub-department of
Customs where the declaration is registered shall impose penalties or request a
competent authority to impose penalties if the case exceeds its competence. If
the goods have to be re-exported or destroyed, the registered declaration shall
be cancelled in accordance with Article 22 of this Circular, unless import is
permitted within a specific period of time by a competent authority as
specified in Clause 2 Article 22 of Decree No. 127/2013/ND-CP, which is amended
by Clause 19 Article 1 of Decree No. 45/2016/ND-CP.
4. In the cases where
a physical declaration has to be made because of a problem in the e-customs
system, the customs official shall update on the e-customs system information on
the customs declaration, tagging result, method and level of inspection,
whether the goods are granted customs clearance or put into storage or moved to
another custom post outside the checkpoint area.
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1. Exports or imports
shall be sampled in the following cases:
a) Samples are taken to
serve customs declaration at the request of the declarant or specialized
inspection authority;
b) Samples are taken for
analysis at the request of the customs authority.
2.38
Sampling
a) Sampling requested
by the declarant to facilitate customs declaration process:
b.1) Responsibilities
of the customs declarant:
a.1.1) Inform the
Sub-department of Customs where the goods are stored of the request for sampling
by completing and submitting form No. 16 in Appendix II hereof through the
e-customs system;
a.1.2) After the
sampling is approved by the customs authority through the e-customs system, the
declarant shall take samples from the import shipment under supervision by the
customs authority. The declarant may obtain a sufficient quantity of samples to
facilitate the customs declaration process. The samples taken by the declarant
shall be included in the total quantity of goods during inspection by the customs
authority.
a.2) Responsibilities
of Sub-department of Customs where the goods are stored:
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a.2.2) The supervising
customs official shall give a confirmation on 01 copy of the request for
sampling and update the sampling result of the e-customs system.
b) Exports and imports
that have to be sampled to serve customs inspection or analysis:
b.1) Sampling of imports
and exports for analysis or categorization shall comply with provisions of
Circular No. 14/2015/TT-BTC;
b.2) Exports and
imports that have to be sampled to serve customs inspection or analysis:
b.2.1) Samples shall
be taken where the goods are stored within the CCA or premises of the work or
factory as prescribed in Article 102 of this Circular;
b.2.2) Samples must be
taken in the presence of the goods owner, representative of the customs
authority, the analyzing unit (if any). A sampling record (form No.
08/BBLM/GSQL in Appendix IV hereof) shall be issued.
3.39 Supervision
of sampling serving specialized inspection in the CCA
a) An official of the
specialized inspection authority shall directly take samples and issue the
sampling record in accordance with relevant laws;
b) On the basis of the
sampling time and location and the goods to be sampled, the declarant shall
submit a sampling notification (form No. 17 in Appendix II hereof) through the
e-customs system to the Sub-department of Customs where the goods are stored;
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d) If the sampling is
requested by a specialized inspection authority and the goods have to undergo
physical inspection at the border checkpoint or goods inspection site, the
customs authority shall carry out the physical inspection at the same time as
the sampling by the inspecting authority, except for goods that have to undergo
risk analysis before import into Vietnam and other cases in which goods must be
moved to a specific inspection site due to technical requirements.
4.40 Sampling
techniques, retention, return and destruction of samples taken to serve customs
inspection or analysis shall comply with Circular No. 14/2015/TT-BTC.
5.41 (annulled)
6.42 (annulled)
Article 32. Taking
goods to warehouses
1. Goods of prioritized
enterprises shall be put in storage as prescribed in Clause 3 Article 9 of
Decree No. 08/2015/ND-CP and the Circular of the Ministry of Finance on
prioritized enterprises.
2. Goods subject to
quarantine
Quarantine shall be
carried out at the checkpoint. In case the quarantine authority permits goods
to be moved to inland quarantine locations as prescribed by law:
a) The customs authority
shall consider permitting the goods owner to move goods to the quarantine
location according to the confirmation of the quarantine authority on the
Certificate of Quarantine Registration or the Note of Provisional Plant
Quarantine Result (for plant-derived goods) or Goods Transport Note (for
aquaculture products) or other documents issued by the quarantine authority;
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c) The quarantine
authority shall monitor transport, quarantine, and preservation of goods
pending quarantine result as prescribed by the Ministry of Health and the
Ministry of Agriculture and Rural Development.
3.43 Goods
having to undergo quality inspection and food safety inspection
Goods have to undergo
quality inspection or food safety inspection must be retained at the border
checkpoint, ICD, bonded warehouse or a location where exports and imports are
gathered, inspected and supervised, except for the following cases:
a) A specialized
inspection authority requests that the goods must be moved to a specific
inspection site, in which case:
a.1) The declarant
shall send the request for transport of the goods to the inspection site (form
No. 18 in Appendix II hereof) together with 01 photocopy of the specialized
inspection form which is confirmed by the specialized inspection authority to
the Sub-department of Customs where the declaration is registered through the
e-customs system. (not required if the inspection is carried out through the
National Single-window Information Portal).
In case of a physical
declaration, the declarant shall complete and send form No. 09/BQHH/GSQL in
Appendix V hereof and 01 photocopy of the specialized inspection form which is
confirmed by the specialized inspection authority to the Sub-department of
Customs where the declaration is registered;
a.2) Within 01 working
hour after the declarant’s request is received through the e-customs system,
the Sub-department of Customs shall sent the declarant through the e-customs
system a permission for transport of the goods to the inspection site.
b) If the declarant
wishes to take goods to the declarant’s storage:
b.1) The declarant
shall send the following documents through the e-customs system to the
Sub-department of Customs where the declaration is registered:
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b.1.2) The specialized
inspection form which is confirmed by the specialized inspection authority: 01
photocopy
(not required if the
inspection is carried out through the National Single-window Information
Portal);
b.1.3) The sampling
record certified by the specialized inspection authority in case of sampling at
the border checkpoint: 01 photocopy;
b.1.4) Documents
proving that the location where goods are stored has a specific address and is
well isolated to protect the status quo of goods as prescribed in Point b
Clause 3 Article 33 of Decree No. 08/2015/ND-CP:
b.1.4.1) If goods are
stored at the declarant’s registered premises or factory according to the
business registration certificate: 01 photocopy of the floor plan of the
storage area which indicates that the storage is enclosed with hard fences;
b.1.4.2) If the
inspection site is the premises or factory that is recognized by the Director
of the Customs Department of the province prescribed in Article 102 of this
Circular: 01 photocopy of the recognition decision;
b.1.4.3) For other
storage locations: 01 photocopy of each document proving the right to use the
storage area prescribed in Clause 2 Article 3 of Circular No. 84/2017/TT-BTC.
The declarant is only
required to submit the documents mentioned in Point b.1.4 of this Clause when
requesting permission to move goods into storage for the first time.
b.2) Within 02 working
hours after the declarant’s request is received through the e-customs system
and the declarant is not one of the enterprises that are not permitted to put
the goods into storage prescribed in Clause 6 of this Article, the
Sub-department of Customs where the declaration is registered shall grant the
permission for movement of goods into storage on the e-customs system.
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In a force majeure
event in which goods cannot be moved to the inspection site or storage area by
the deadline registered with the customs authority, the declarant shall
implement every measure necessary for maintaining the status quo of goods and
immediately notify the customs authority through the hotline specified in the
website of the General Department of Customs. In the cases where it is not
possible to immediately notify the customs authority, the declarant may notify
the police authority, the border guard or the coastguard, whichever is
available, and notify the customs authority later.
If a specialized
inspection authority requests that goods must be installed and put into storage
to serve specialized inspection during the storage period, the declarant shall
send a written notification to the Sub-department of Customs where the
declaration is registered before installation and operation. According to the
declarant’s notification, the Sub-department of Customs shall supervise on the
basis of risk management principles; the supervising customs official at the
installation or operation site (if any) shall issue a record on installation
and operation of the goods. After the inspection is done, the declarant
is legally responsible for the protection of the status quo of goods until there
is a conclusion that the goods satisfy import requirements and the customs
authority issues a decision on customs clearance or conditional customs
clearance.
4. With regard to imports
subject to both quarantine and food safety inspection, both quarantine and
quality inspection, procedures for putting goods into storage are similar to
those for imports subject to quarantine prescribed in Clause 2 of this Article.
5.44 Inspection
of goods preservation
a) Responsibilities of
the declarant:
a.1) If the goods are
moved into storage as requested by the declarant, submit the inspection result
to the Sub-department of Customs where the customs declaration is registered
within 30 days from the day on which goods are put into storage, unless the
inspection result has been sent to the customs authority by the specialized
inspection authority as prescribed in Clause 2 Article 33 of Decree No.
08/2015/ND-CP or the inspection is extended and such extension is confirmed by
the specialized inspection authority;
a.2) Present the goods
in storage the customs authority to inspect on request;
b) Responsibilities of
the Sub-department of Customs where the customs declaration is registered:
b.1) Inspect
preservation of goods in the following cases:
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b.1.2) There is
information that the imports are not preserved properly or not moved into
storage by the registered deadline;
b.1.3) The registered
storage location has not been inspected and certified by the customs authority
in accordance with Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP.
Within 30 days from the day on which the first shipment is permitted to be
moved into storage, the Sub-department of Customs where the declaration is
registered shall organize the inspection and update the result on the e-customs
system. If the storage area is located outside the province of the Customs
Department where the declaration is registered, the Sub-department of Customs
where the declaration is registered shall organize the inspection or request a
Customs Department that has available storage area to organize the inspection.
If the storage area
does not satisfy the requirements specified in Clause 3 Article 33 of Decree
No. 08/2015/ND-CP, the customs authority shall carry out physical inspection of
the entire shipment and take appropriate actions. The declarant must not move
the next shipments into storage.
b.2) The customs
official shall issue an inspection record at the end of the inspection. If the
status quo of the goods is not maintained, the storage area does not satisfy
the requirements specified in Point b.1.4 Clause 3 of this Article, or no
inspection result is given without a confirmation of extended inspection period
by the specialized inspection authority, issue a customs offense record and
take appropriate actions as prescribed by law;
b.3) Update the list
of violating enterprises that are not permitted to move their goods into
storage as prescribed in Clause 6 of this Article on the e-customs system.
c) The Customs
Department of the province where the storage area is located shall appoint an
affiliated unit to inspect the preservation of goods at the request of the
Sub-department of Customs where the declaration is registered according to
information on the e-customs system.
6.45 Cases in
which goods must not be moved into storage
If violating
regulations of law on moving goods into storage, in addition to facing
penalties prescribed by law, the declarant will be banned from moving goods
into storage for:
a) 01 year from the
day on which the violation record is issued by the customs authority if the
status quo of goods is not maintained, goods are stored at a location other
than that registered with the customs authority, or the storage area does not
satisfy the requirements specified in Point b.1.4 Clause 3 of this Article;
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7.46 (annulled)
Article 33. Release of
goods
Goods shall be released
in accordance with Article 36 of the Law on Customs, Clause 1 Article 32 of
Decree No. 08/2015/ND-CP, and the following instructions:
1. Release of goods
pending customs valuation:
a) If exports or imports
do not have official prices when the declaration is registered and the
declarant requests a consultation:
b.1) Responsibilities of
the customs declarant:
a.1.1) Request release of
goods on the customs declaration as instructed in Appendix II enclosed
herewith. In case of physical customs declaration, the text “Đề nghị giải phóng
hàng” (“Goods release requested”) shall be written in box “Ghi chép khác”
(“Notes”) on the declaration;
a.1.2) Pay tax or get
guarantee for the tax calculated by the declarant;
a.1.3) Follow procedures
for customs valuation of exports or imports that do not have official prices
when the declaration is registered in accordance with the Circular of the
Ministry of Finance on customs valuation of exports and imports or regulations
on consultation in Article 25 of this Circular;
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a.2) Responsibilities of
the customs authority:
a.2.1) The Director of
the Sub-department of Customs shall decide the release of goods as prescribed
in Article 32 of Decree No. 08/2015/ND-CP;
a.2.2) Follow procedures
for customs valuation of exports or imports that do not have official prices
when the declaration is registered in accordance with the Circular of the
Ministry of Finance on customs valuation of exports and imports or hold a
consultation as prescribed in Clause 3 Article 25 of this Circular.
b) In case the declarant
has not had sufficient information and documents to determine customs values of
exports or imports when the customs declaration is registered:
b.1) Responsibilities of
the customs declarant:
b.1.1) Request release of
goods on the customs declaration as instructed in Appendix II enclosed herewith
(specify the case of goods release);
b.1.2) Declare and
calculate tax according to the customs values determined by the customs
authority:
b.1.2.1) Write the text
"Đề nghị giải phóng hàng” (“Goods release requested”) in box “Ghi chép
khác” (“Notes”) on the declaration if the values determined by the customs
authority are not concurred with (in case of physical customs declaration); pay
tax or get guarantee for according to the values determined by the customs
authority in order to obtain goods release. Declare the customs values on the
customs declaration (or the post-clearance declaration using form No.
03/KBS/GSQL in Appendix V enclosed herewith in case of manual customs
procedures) within 30 days from the date of goods release; determine the
official tax payable and pay tax fully in order to obtain customs clearance of
goods as prescribed;
b.1.2.2) Declare the
customs values determined by the customs authority on the customs declaration,
pay tax or get guarantee for tax if such customs values are concurred with in
order for the customs authority to decide customs clearance as prescribed.
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b.2.1) The Director of
the Sub-department of Customs shall determine customs values according to the
value database, rules and methods for determination of customs value in the
Circular of the Ministry of Finance on customs valuation of exports and
imports, notify the declarant (via the e-customs system or using the form No.
02B/TBXDTG/TXNK in Appendix VI enclosed herewith in case of physical customs
declaration) as the basis for tax calculation; decide release or customs
clearance of goods as prescribed in Article 32 of Decree No. 08/2015/ND-CP;
b.2.2) If the declarant
fails to declare the customs values within 30 days from the date of goods
release, the customs authority shall grant customs clearance of goods as
prescribed in Article 34 of this Circular if the declarant has fully paid tax
at the customs values determined by the customs authority according to Point
b.2.1 of this Clause.
2. Release of goods
pending result of analysis and classification:
a) Responsibilities of
the declarant:
a.1) Request release of
goods on the customs declaration as instructed in Appendix II enclosed
herewith. In case of physical customs declaration, the text “Đề nghị giải phóng
hàng” (“Goods release requested”) shall be written in box “Ghi chép khác”
(“Notes”) on the declaration;
a.2) Pay tax or get
guarantee for the tax calculated by the declarant;
a.3) Make additional
declaration as prescribed in Article 20 of this Circular.
b) Responsibilities of
the customs authority:
b.1) The customs
authority shall inspect fulfilment of conditions for goods release and answer
the declarant;
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b.3)47 Comply
with Point b Clause 2 Article 30 of this Circular.
b.4) The Director of the
Sub-department of Customs shall decide goods release according to the
declarant’s request and customs dossier.
Article 34. Customs
clearance of goods
1. Customs clearance
of goods shall be granted in accordance with Article 37 of the Law on Customs
and Clause 2 Article 32 of Decree No. 08/2015/ND-CP.
2. Decision on customs
clearance
a) If the inspection
result is satisfactory, the e-customs system shall automatically check the
fulfilment of tax liabilities and decide whether to grant customs clearance;
b) If the e-customs
system fails to perform such check, the declarant shall submit 01 photocopy of
every document proving fulfilment of tax liabilities (receipt for payment to
state budget, guarantee documents, etc.) to the Sub-department of Customs where
the declaration is registered, which will verify and confirm fulfilment of tax
liabilities and consider granting customs clearance;
Customs officials
shall verify and confirm fulfilment of tax liabilities in accordance with
Article 24 of Circular No. 184/2015/TT-BTC.
c) For physical
declarations: the customs authority where the declaration is registered shall
decide whether to grant customs clearance on the physical declaration.
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Article 35. Time,
exchange rate for calculating taxes on exports or imports
1. The time for
calculating export duty, import duty, safeguard duty, anti-dumping duty, and
countervailing duty (within the effective period of the Decision of the Minister
of Industry and Trade) is the registration date of the customs declaration.
Export duty, import duty shall be calculated according to the tax rates,
dutiable values, and exchange rates at that time.
If the taxpayer declares,
calculates tax on the paper customs declaration before the registration date
with different exchange rate from the exchange rate applicable on the
registration date, the customs authority shall recalculate the tax payable
according to the exchange rate applicable on the registration date.
2. Exchange rates for tax
calculation shall comply with Decree No. 08/2015/ND-CP.
a) The General Department
of Customs shall cooperate with Vietcombank to update buying rates in the form
of wire transfer announced by the headquarters at the end of Thursdays (or the
day before if Thursday is a public holiday), announce the rate on the website
of the General Department of Customs, and update it on the e-customs system in
order to apply to customs declarations registered in the succeeding weeks;
b) With regard to the
foreign currencies that are not announced by the headquarters of Vietcombank,
the General Department of Customs shall update the exchange rates announced by
the State bank of Vietnam posted on its website, announce it on the website of
the General Department of Customs, and update it on the e-customs system in
order to determine exchange rates for calculating taxes on exports or imports.
Article 36. Time for
calculating taxes on exports and imports on all-inclusive customs declaration
1. In case an
all-inclusive customs declaration is used for partial shipments of
exports/imports, taxes shall be calculated by whenever an export or import is
made at the time of following customs procedures. Export duty/import duty shall
be calculated according to the exchange rates, dutiable values, and exchange
rates applicable on that day according to the practical exported/imported
quantity of each article.
2. If the all-inclusive
declaration is registered after delivery, Article 93 of this Circular shall
apply.
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1. Basis for tax
calculation:
a) Quantity of each
article of exports/imports written on the customs declaration;
b) Customs values as
prescribed in the Law on Customs, the Law on Tax administration, the Law on
Export and import duty, Decree No. 08/2015/ND-CP, the Circular of the Ministry
of Finance on customs valuation of exports and imports;
c)49 (annulled)
d) Apart from the taxes
mentioned in Points c.2.1, c.2.2, or c.2.3 of this Clause, if goods are
imported into Vietnam beyond the limits, there are subsidies, dumping, or
discrimination against goods exported by Vietnam, countervailing duty,
anti-dumping tax, anti-discrimination tax, and safeguard duty shall be imposed.
2. Method for tax
calculation:
a) According practical
quantity of each article on the customs declaration, their dutiable values, and
tax rates, the amount of export duty, import duty payable shall be calculated
as follows:
Export duty, import duty payable
=
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x
Dutiable value of an item
x
Tax rate on each article
Import duty on crude oil
or natural gases shall be calculated in accordance with instructions of the
Ministry of Finance on taxes incurred by entities engaged in petroleum
exploration and extraction as prescribed by the Law on Petroleum;
b) If the practical
quantity of exports or imports is different from the commercial invoice because
of their nature and such difference is conformable with the delivery terms and
payment terms of the sale contract, the export duty, import duty payable shall
be calculated according to the practical payment for the goods and tax rate on
each article.
Example: An enterprise
imports 1,000 tonnes of threaded tobacco under a contract at USD 100 per tonne
± 2% water. The payment on the commercial invoice is 1,000 tonnes x USD 100 =
USD 100,000. Upon importation, if the weight determined by the customs
authority is 1020 tonnes or 980 tonnes, the taxable value is still USD 100,000.
Article 38. Basis and
method for calculating fixed tax and mixed tax
1. Basis for tax
calculation:
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a.1) Practical quantity
of each article written on the customs declaration that apply fixed tax;
a.2) The fixed amount of
tax on a unit of goods;
a.3) Exchange rates:
b) Basis for calculating
mixed tax:
b.1) Practical quantity
of each article written on the customs declaration that apply mixed tax;
b.2) Tax rate and
dutiable values of goods that apply mixed tax according to Point b and Point c
Clause 1 Article 37 of this Circular;
b.3) Fixed tax on goods that
apply mixed tax prescribed in Point a Clause 1 of this Article;
b.4) Exchange rates for
tax calculation:
2. Method for tax
calculation:
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Fixed export duty, import duty payable
=
Practical quantity of each article written on the customs
declaration that apply fixed tax
x
Fixed tax on a unit of goods
x
Exchange rate for tax calculation
b) Determination of
export duty, import duty payable that apply mixed tax:
Export duty, import duty payable on goods that apply
mixed tax
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Tax calculated as prescribed in Clause 2 Article 37 of
this Circular
+
Fixed tax payable calculated as prescribed in Point a
Clause 2 of this Article
Article 39.
Safeguard duty, anti-dumping duty, countervailing duty
1. Basis for tax
calculation:
a) Practical quantity
of each article written on the customs declaration that applies safeguard duty,
anti-dumping duty or countervailing duty;
b) Dutiable values of
each article that applies safeguard duty, anti-dumping duty or countervailing
duty;
c) Rate of tax on each
article shall be prescribed b the Ministry of Industry and Trade.
2. Method for tax
calculation:
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Safeguard duty, anti-dumping duty or countervailing duty
=
Practical quantity of each article written on the customs
declaration that applies safeguard duty, anti-dumping duty or countervailing
duty
x
Dutiable value of an item
x
Rate of safeguard duty, anti-dumping duty or
countervailing duty
b) Fixed tax:
Safeguard duty, anti-dumping duty or countervailing duty
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Practical quantity of each article written on the customs
declaration that applies safeguard duty, anti-dumping duty or countervailing
duty
x
Safeguard duty, anti-dumping duty or countervailing duty
on each item
3. The time for tax
calculation is specified in Article 35 of this Circular.
4. Safeguard duty, anti-dumping duty or countervailing duty is
imposed upon exports, the values of exports on which excise duty or VAT is
imposed are inclusive of the safeguard duty, anti-dumping duty or
countervailing duty.
5.
Payment and collection of safeguard duty, anti-dumping duty and countervailing
duty
a)
Safeguard duty, anti-dumping duty and countervailing duty under a provisional
decision on imposition of safeguard duty, anti-dumping duty or countervailing
duty issued by the Ministry of Industry and Trade shall be paid to the deposit
account at State Treasury of the customs authority where the declaration is
registered.
b) In
the cases where the Minister of Industry and Trade issues the official decision
on imposition of safeguard duty, anti-dumping duty or countervailing duty, the
amounts paid under the provisional decision shall be transferred by the customs
authority to state budget.
6.
Handling overpaid safeguard duty, anti-dumping duty and countervailing duty
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Procedures
for refunding overpaid duties are specified in Article 131 and Article 132 of
this Circular.
7.
Procedures for declaration, collection, payment and refund of safeguard duty,
anti-dumping duty and countervailing duty are the same as those of import duties
prescribed by regulations of law on export and import duties and relevant laws.
Article 40. (annulled)
Section 5. Payment of taxes and fees
Article 41. Tax
payment currencies
1. Taxes on exports or
imports shall be paid in VND. If taxes are paid in foreign currencies, only
convertible foreign currencies are permitted. Exchange rates between foreign
currencies and VND shall comply with Clause 2 Article 35 of this Circular.
2. If taxes have to be
paid in foreign currencies but official prices are not available when the
declaration is registered:
a) The taxpayer may pay a
provisional amount of tax in a foreign currency before customs clearance or
release of goods. After official prices are available and the taxpayer is paid
in foreign currency by the foreign client, the difference (if any) shall be
paid in foreign currency; or
b) The taxpayer may pay a
provisional amount of tax in VND before customs clearance or release of goods.
After official prices are available and the taxpayer is paid in foreign
currency by the foreign client, the difference (if any) shall be paid in
foreign currency; or Exchange rates between foreign currencies and VND shall
comply with Clause 2 Article 35 of this Circular.
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Deadlines for paying
taxes on exports or imports are prescribed in Clause 3 Article 42 of the Law on
Tax administration, which is amended in Clause 5 and Clause 6 Article 1 of the
Law No. 21/2012/QH13. Specific instructions are provided below:
1.52 (annulled)
2.53 (annulled)
3.54 (annulled)
4. Time limits for paying
taxes in special cases (except for the case in which outstanding tax may be
paid in instalments prescribed in Clause 25 Article 1 of the Law No.
21/2012/QH13 on amendments to the Law on Tax administration):
a) With regard to partial
shipments of exports/imports on an all-inclusive customs declaration prescribed
in Article 36 and Article 93 of this Circular, the time limit for paying tax
varies from case to case as prescribed in this Article, and are applied to each
shipment;
b) With regard to exports
or imports that are still under the supervision of the customs authority but
impound by a competent authority for investigation, the time limit for paying
tax shall begins on the day such goods are released;
c) With regard to goods
that are imported to directly serve national defense and security, granted
customs clearance or released, and awaiting decision on conditional tax
exemption, if it is determined that such goods are not eligible for conditional
tax exemption, taxes shall be fully paid, the time limit for paying tax and
late payment interest shall be recalculated according to the period from the
date of customs clearance or release of goods to the practical tax payment
date, and penalties shall be imposed (if any);
d) With regard to goods
that are imported to directly serve scientific research, education, training,
and eligible for conditional tax exemption, the taxpayer must implement the
latest decision on tax payable issued by the customs authority pending a
decision on conditional tax exemption. If it is determined that such goods are
not eligible for conditional tax exemption, taxes shall be fully paid, the time
limit for paying tax and late payment interest shall be recalculated according
to the period from the date of customs clearance or release of goods to the
practical tax payment date, and penalties shall be imposed (if any);
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Late payment interest
shall be charged as prescribed in Article 133 of this Circular if the taxpayer
fails to pay taxes by the said deadline.
The taxpayer must present
documents issued by State Treasury about the amount paid by state budget in
order to pay tax to the customs authority where the customs declaration is
registered: 01 photocopy;
e) In case of additional
declaration to pay tax arrears, the time limit for paying tax arrears shall be
the same as the time limit for paying tax on the declaration.
5. Time limit for paying
imposed tax
A ) With regard to
customs declarations registered from July 01, 2013, the time limit for paying
tax imposed by the customs authority is the same as the time limit written on
such declarations;
b) With regard to
declarations registered before July 01, 2013, if the customs authority imposes
tax from the effective date of this Circular, the deadline for paying tax is
the issuance date of the decision on tax imposition.
6.55 (annulled)
7. If official prices are
not available when goods are released or granted customs clearance and the
taxpayer must pay tax according to the declared prices, the time limit for
paying tax shall comply with Clause 3 of this Article.
If the tax temporarily
paid or guaranteed before goods are released or granted customs clearance is
lower than tax payable when official prices are available, the taxpayer must
pay the difference. Late payment interest shall not be charged on such difference.
The time of fixing official prices shall be determined as prescribed by law.
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8. The deadline for
paying taxes on copyright pay, license pay, and the amount paid by the importer
from the amount collected after selling, disposing of, using imports that were not
determined when the declaration is registered (because it depends on the
revenue from sale of imports or because of other reasons specified in the sale
contract or agreement on payment of copyright pay, license pay) is the
registration date of the post-clearance additional declaration.
9.56 (annulled)
Article 43. Tax
guarantee
1.57 (annulled)
2.58 While
following customs procedures for export or import, the taxpayer shall submit
the physical or electronic letter of guarantee issued by a credit institution
to the customs authority The letter of guarantee shall have bank
guarantee as prescribed by the Law on credit institutions and satisfy the
following requirements:
a) Name, address,
phone number, taxpayer ID number of the credit institution and its code of
guarantee-issuing credit institution issued by the State bank;
b) Name of the
taxpayer’s or the taxpayer’s representative (an organization or individual),
the taxpayer’s address, phone number and taxpayer ID number;
c) Guarantee amount:
c.1) For separate
guarantee, the guarantee amount equals (=) to the amount of tax payable on 01
customs declaration;
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d) Guarantee period:
d.1) The separate
guarantee period written on the guarantee letter applying to 01 customs
declaration must not exceed the time limit specified in Clause 1 Article 9 and
Point dd Clause 9 Article 16 of the Law on Export and import duties;
d.2) The joint
guarantee period applies to each customs declaration written on a guarantee
letter that applies to at least 02 customs declarations must not exceed the time
limit specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the
Law on Export and import duties;
dd) The guarantee
period begins on the effective date of the guarantee letter and ends when the
amount of guaranteed tax, late payment interest and fines (if any) have been
fully paid to state budget or the goods have been re-exported;
e) The credit
institution granting the guarantee shall assume responsibility over the
guarantee period.
3.59 The
content of the guarantee letter must comply with provisions of Clause 2 of this
Article.
a) If the guarantee
letter is not satisfactory:
a.1) For electronic
guarantee letters: the customs authority shall send a rejection through the
customs electronic payment portal;
a.2) For physical
guarantee letters: the customs authority shall send a written rejection (form
No. 04/TBBLT/TXNK in Appendix VI hereof) to the taxpayer.
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If the guarantor fails
to fulfil its obligations, the customs authority shall reject guarantee of the
next shipments and send notify other banks and customs units nationwide in
writing or through the e-customs system by sending form No. 04/TBBLT/TXNK in
Appendix VI hereof, and request the taxpayer to fully pay tax and late payment
interest.
4.60 (annulled)
5.61 (annulled)
Article 44.
Locations and methods of tax payment
Locations and methods
of tax payment shall comply with provisions of Circular No. 184/2015/TT-BTC
Article 45.
Collection and payment of customs fees and transit fees
1. Customs fees,
transit fees (hereinafter referred to as “customs fees") payers,
collection, management and use thereof shall comply with provisions of Circular
No. 274/2016/TT-BTC.
2. Consolidation of
statements of collected fees
Customs Departments of
provinces and State Treasury shall compare the collected customs fees monthly
and include them in the annual government budget statement .
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3. Collection of
outstanding customs fees shall not be enforced by customs authorities.
Declarants have the responsibility to fully pay customs fees by the deadline
prescribed in Circular No. 274/2016/TT-BTC.
4. Management,
monitoring of customs fees (if any) on the Concentrated Accounting System:
a) When receiving the
statement from the authorized collector, the Sub-department of Customs where
customs procedures are followed must carefully check the amounts of
customs fees collected and transferred to its deposit account at a State
Treasury, compare them with the practical payment confirmed by the State
Treasury. In case of any difference between the statement sent by the
authorized collector and the amount confirmed by the State Treasury, a record
must be made to determine the reasons and accountability;
b) According to the
amount of customs fees collected and transferred to the customs authority by
the authorized collector, receipts of payment to state budget, and confirmation
of payment made by the State Treasury, the customs authority shall record the
amount of customs fees collected and receivable in order to take appropriate
actions.
Article 46. Payment of
taxes of goods subject to analysis
The taxpayer must comply with
Clause 2 Article 33 and Article 42 of this Circular in order to accurately
determine tax on goods subject to analysis.
If the analysis result
contravenes the taxpayer’s declaration and thus changes the amount of tax
payable, then the taxpayer must make additional declaration on the e-customs
system and pay taxes as soon as the customs authority’s notification of the
analysis result is available. Late payment interest shall not be charged for
the period pending analysis result, or paid tax (if any) shall be refunded.
If the taxpayer fails to
make additional declaration, the customs authority shall impose tax. The
taxpayer shall pay tax arrears, late payment interest, and fines (if any) as
prescribed.
Article 47. Procedures
for paying taxes, late payment interest, and fines
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2. Due taxes, late
payment interest, and fines shall be paid in the order prescribed in Article 45
of the Law on Tax administration, which is amended in Clause 12 Article 1 of
the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration,
where:
a) Outstanding taxes and
late payment interest that are more than 90 days overdue shall be enforced;
b) Outstanding taxes and
late payment interest that are less than 90 days overdue shall not be enforced;
3. State Treasuries and
customs authority shall exchange information about collection of taxes, late
payment interest, and fines to determine the order and collect them properly.
To be specific:
a) The customs authority
shall monitor tax debts of taxpayers, instruct taxpayers to pay tax in the
correct order, development a database system for taxpayers to check and pay
taxes as prescribed;
b) According to the
receipts for payment of taxes, late payment interest, and fines of taxpayers,
State Treasuries shall record payments to state budget, send documents and
information about the payments to customs authorities;
c) In case a taxpayer
fails to pay taxes, late payment interest, fines in the correct order, the
customs authority shall send a request for adjustment of the amount of tax
collected to the State Treasury, notify the taxpayer of such adjustment or
request the taxpayer to pay other outstanding amounts in the correct order.
Exports or imports on a new customs declaration shall only be granted customs
clearance when the taxpayer does not owe overdue taxes, late payment interest,
or fines.
d) If the taxpayer does
not specify the amount of each type of tax, late payment interest, and fine on
the tax payment document, the customs authority shall record the collected
amount of tax, late payment interest, and fine n the correct order, notify the
State Treasury and the taxpayer.
Article 48. Tax
imposition
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2. The customs authority
shall impose tax in the cases prescribed in Clause 3 Article 33 of Decree No.
83/2013/ND-CP.
3. Tax imposition must
comply with principles in Article 36 of the Law on Tax administration.
4. The basis for tax
imposition is the quantities, dutiable values, origins of goods, rates of
export duty, import duty, excise duty, VAT, environmental protection tax,
safeguard duty, anti-dumping duty, countervailing duty on practical exports or
imports; exchange rates, tax calculation method, other information and database
prescribed in Clause 2 Article 30 of the Law on Tax administration, Article 35
of Decree No. 83/2013/ND-CP, and Section 5 Chapter II of this Circular.
5. The power to impose
tax is specified in Article 33 of Decree No. 08/2015/ND-CP.
6. Procedures for tax
imposition
a) Taxes on exports or
imports shall be imposed while customs procedures are being followed or after
goods are released or granted customs clearance;
b) When imposing tax, the
customs authority must determine the amount of tax payable or relevant factors
(goods quantity, dutiable values, codes, tax rates, origins, exchange rates,
quotas, etc.) which are the basis for determination of the total amount of tax
payable, exempted, reduced, refunded (cancelled) of each article and customs
declaration as prescribed in Article 34 of Decree No. 83/2013/ND-CP.
When imposing relevant
factors, the customs authority shall calculate the corresponding amount of tax
payable and notify the taxpayer of both the factors and amount of tax payable;
c) Specific procedures:
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c.2) Determine the method
of tax imposition as prescribed in Article 34 of Decree No. 83/2013/ND-CP and:
c.2.1) In case of
imposition of tax payable:
c.2.1.1) Check, determine
the basis for tax calculation (quantities, values, exchange rates, origins,
codes, tax rates of goods) in accordance with regulations of law on taxation
and relevant laws;
c.2.1.2) Calculate the
total amount of tax payable, the difference between the tax payable and the
amount declared, paid by the taxpayer (if any);
c.2.1.3) Issue a decision
on tax imposition and a decision on penalties for administrative violations (if
any).
c.2.2) In case of
imposition of relevant factors:
c.2.2.1) Check, determine
the relevant factors in an accurate and legitimate manner;
c.2.2.2)64
In case of repurposing of part of the goods of the same category on different
customs declarations or on the first export or import declaration on which tax
has been calculated, the tax imposed shall be the average tax determined as
follows:
Imposed tax
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Total tax on goods of the same category on the customs
declarations
x
Quantity of repurposed goods
Total goods on the customs declarations
The deadline for
paying imposed tax and late payment interest is the same as that for paying tax
on the latest customs declaration.
If the first customs
declaration does not specify tax or tax calculation basis, the customs
authority shall impose tax according to the quantity, category and taxable
values of goods, tax rates, exchange rates and tax calculation methods
applicable when tax is imposed. The deadline for payment of imposed tax shall
comply with Clause 5 Article 42 of this Circular.
c.2.2.3) Calculate the
total amount of tax payable, the difference between the tax payable and the
amount declared, paid by the taxpayer (if any); determine late payment interest
as prescribed in Article 133 of this Circular;
c.2.2.4) Issue a decision
on tax imposition and a decision on penalties for administrative violations (if
any).
7.65 The
tax imposition decision shall be made according to form No. 07/QDADT/TXNK in
Appendix VI hereof.
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The decision on tax
imposition and the decision on cancellation thereof and the decision on
administrative penalties for tax offenses (if any) shall be sent to the
taxpayer within 08 working hours after the decision in signed.
8. Responsibilities of
the taxpayer
a) The taxpayer must
fully pay tax arrears to the customs authority as imposed in accordance with
Article 107, Article 108, and Article 110 of the Law on Tax administration,
which is amended in Clause 33, Clause 34, and Clause 35 Article 1 of the Law
No. 21/2012/QH13 on the amendments to the Law on Tax administration.
The taxpayer shall incur
penalties if committing violations against tax laws. The time limit for
imposing penalties for violations against tax laws is specified in Article 110
of the Law on Tax administration, which is amended in Clause 35 Article 1 of
the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration and
the Government’s regulations on penalties for administrative violations and
enforcement of administrative decisions in the customs sector;
b) If the decision on tax
imposition issued by the customs authority is not concurred with, the taxpayer
still has to pay such tax and shall request the customs authority to provide
explanation, file a complaint or lawsuit against the tax imposition in accordance
with regulations of law on complaints and lawsuits.
Article 49. (annulled)
Section 6. Customs procedures; customs supervision and
inspection of goods under customs supervision and other exports or imports.
Article 50. Transport of goods under customs supervision
1.
Goods transported under customs control following customs procedures for
independent transport include:
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b)
Transshiped goods other than goods transhipped from a foreign country to a
transhipment port and transported back to the foreign country at the same
transhipment port;
c)
Goods moved to another custom post outside the checkpoint area or vice versa,
including:
c.1)
With regard to exports:
c.1.1)
Exports that have been granted customs clearance or conditional customs
clearance and are transported from a container freight station (CFS), inland
container depot (ICD), bonded warehouse, off-airport cargo terminal,
concentrated inspection site for exports and imports, concentrated inspection
site for goods sent by express mail or by post; exports following customs
procedures for independent transport and arrival of which at the destination
has been confirmed, then the checkpoint of export is changed;
c.1.2)
Exports that have been granted customs clearance or conditional customs
clearance and are transported from a CFS or bonded warehouse to an ICD, from a
bonded warehouse to a concentrated inspection site for goods sent by express
mail or by post.
c.2)
Imports transported from the checkpoint of import to the port of destination
written on the bill of lading, an off-airport cargo terminal, concentrated
inspection site for goods sent by express mail or by post or to another border
checkpoint (including imports of more than one owner on the same vehicle
transported from the checkpoint of import to multiple ports of destination as
written on their bills of lading).
2.
Regarding combined transport of goods:
a)
Exports whose declaration has been registered at a Sub-department of Customs
located outside the border checkpoint and that are transported from the customs
place to the checkpoint of export, a bonded warehouse, CFS, ICD, or
concentrated inspection site for sent by express mail or by post;
b)
Exports transported from a free trade zone other than bonded warehouses to the
checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection
site for sent by express mail or by post or another free trade zone;
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d)
Imports whose declaration is registered at a Sub-department of Customs located
outside the border checkpoint, the supervisory Sub-department of Customs of a
free trade zone or duty-free shop and are transported from the checkpoint of
import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated
inspection site for goods sent by express mail or by post to a customs place
outside the border checkpoint, free trade zone or duty-free shop;
e)
Imports that are transported from the checkpoint of import to a bonded
warehouse.
3.
Customs sealing is mandatory for the following goods:
a)
Goods that are transited through Vietnam’s territory, except for the case in
Point e Clause 4 of this Article;
b)
Transshiped goods other than those mentioned in Point g Clause 4 of this
Article;
c)
Exports subject to physical inspection are transported from a customs place
outside the checkpoint to a concentrated inspection site for exports and
imports or a off-airport cargo terminal to the checkpoint of export, a bonded
warehouse, CFS, ICD, concentrated inspection site for sent by express mail or
by post; exports that have been granted customs clearance or conditional
customs clearance transported from a CFS or bonded warehouse to an ICD, from a
bonded warehouse to a concentrated inspection site for postal packages;
d)
Imports that are transported from the checkpoint of import, a CFS, ICD, bonded
warehouse, off-airport cargo terminal, concentrated inspection site for goods
sent by express mail or by post to a customs place outside the border
checkpoint or a concentrated inspection site for physical inspection or sampling;
dd)
Imports that have arrived at the checkpoint of import and are transported by
the carrier to the port of destination written on the bill of lading or to a
off-airport cargo terminal, except for those mentioned in Point dd Clause 4 of
this Article;
e)
Goods from abroad that are transported from the checkpoint of import to a
bonded warehouse, free trade zone in a checkpoint economic zone, CFS, duty-free
shop and vice versa;
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h)
Goods that are exempted from customs sealing and loaded in the same container
as goods subject to customs sealing prescribed in this Clause;
i)
Goods that have to be re-exported under the decision of a competent authority
are transported from their storage to the checkpoint of export.
4.
Customs sealing is not mandatory for the following goods:
a)
Exports and imports that are transported together and exempt from physical
inspection;
b)
Bulk cargo, oversize/overweight load that cannot be sealed;
c)
Goods from abroad that remain on the inbound vehicle and are transported from
the first checkpoint of import to the last checkpoint of export without being
unloaded at any seaport or airport in Vietnam;
d)
Exports that are transported in containers from one port to another and
unloaded onto a water transport vehicle or stacked on a ship and transported to
the checkpoint of export, provided the carrier’s seal is still intact;
dd)
Imports that are transported from the checkpoint of import at a seaport, inland
port, airport or train station to the port of destination written on the bill
of lading, and then moved to another vehicle of the same type or are not moved
to another vehicle while being transported to the port of destination, provided
they are loaded in containers and the carrier’s seal on the carriage is still
intact;
e)
Goods in transit by sea, inland waterways, air or rail, provided the carrier’s
seal is still intact; goods in transit by air that enter and leave Vietnam at
the same international airport;
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h)
Goods other than those mentioned in Point a through g of this Clause and Clause
3 of this Article.
5.
In consideration of developments of smuggling and trade fraud, the Director of
the General Department of Customs shall decide customs sealing of goods that
are not subject to customs sealing prescribed in Clause 4 of this Article.
6.
The declarant is responsible for protecting the status quo of goods and the
customs seal (if any), the carrier’s seal (if any) during customs supervision;
adhere to the route and time of transport registered with the customs.
In
a force majeure event in which the status quo of goods or customs seal cannot
be maintained or the route, time or vehicle has to be changed, the declarant
shall implement every measure possible to minimize damage and promptly notify
the customs authority through the hotline specified in the website of the General
Department of Customs. In the cases where it is not possible to immediately
notify the customs authority, the declarant may notify the police authority,
the border guard or the coastguard, whichever is available, and notify the
customs authority later.
Instructions
on transport time are provided in form No. 07 in Appendix II hereof.
7.
Additional declaration of goods transported independently
Additional
declaration of goods transported independently means revising the declaration
of independent transport or the in-transit/transhipment manifest.
a)
Revising the declaration of independent transport:
The
declarant may make the revisions:
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a.2)
Provision of additional information mentioned in 6.3 of Appendix II hereof
after the customs authority confirms that goods are eligible for dispatch and
before arrival of the goods at the destination is confirmed.
b)
Procedures for addition to the declaration of independent transport:
b.1)
Responsibilities of the customs declarant:
b.1.1)
Revise the declaration of independent transport when errors are found by the
declarant or the customs authority and submit documents relevant to the
revisions through the e-customs system.
b.1.2)
If the e-customs system is not operational, the declarant shall submit 02
original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of
every document relevant to the revisions.
b.2)
Responsibilities of the dispatching Sub-department of Customs:
b.2.1)
Receive the revised declaration and relevant documents; inform the declarant of
the result through the e-customs system within 02 working hours after adequate
information or documents are received. Violations (if any) shall be dealt with
as prescribed;
b.2.2)
Approve the revised declaration of independent transport;
b.2.3)
Update eligibility of goods for dispatch on the e-customs system;
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b.3)
The receiving Sub-department of Customs shall confirm the arrival of goods at
the CCA according to information on the revised declaration of independent
transport or the revision form confirmed by the customs.
c)
Revising the in-transit/transhipment manifest:
c.1)
Responsibilities of the customs declarant:
c.1.1)
Revise the in-transit/transhipment manifest using form No. 08 in Appendix II
hereof when errors are found by the declarant or the customs authority and
submit documents relevant to the revisions through the e-customs system.
c.1.2)
If the e-customs system is not operational, the declarant shall submit 02
original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of
every document relevant to the revision.
c.2)
Responsibilities of the Sub-department of Customs:
c.2.1)
Receive the revised declaration and relevant documents; inform the declarant of
the result through the e-customs system within 02 working hours after adequate
information or documents are received. Violations (if any) shall be dealt with
as prescribed;
c.2.2)
Approve the revised in-transit/transhipment manifest;
c.2.3)
Update eligibility of goods for release from the CCA and export on the
e-customs system;
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8. Cancellation of the declaration of independent transport
or in-transit/transhipment manifest:
a)
A declaration of independent transport or manifest of transited/transhipped
goods shall be cancelled in the following cases:
a.1)
Goods are not dispatched after 15 days from the registration date of the
declaration of independent transport or in-transit/transhipment manifest, even
if the customs authority has not approved the dispatch because of an error in
the e-customs system though the declaration or manifest has been registered;
a.2)
Incorrect information cannot be revised and the goods have not been released
from the CCA at the point of dispatch;
a.3)
There are multiple declarations or manifest for the same shipment (duplicated
information);
b) Procedures:
b.1)
The declarant shall send cancellation request through the e-customs system to
the Sub-department of Customs where the declaration is registered;
b.2)
The customs authority shall:
b.2.1)
Within 08 working hours from the receipt of the request from the declarant,
verify the reasons and conditions for cancellation and information to be
cancelled on the e-customs system, execute the cancellation and inform the
declarant of the result;
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9.
Procedures for revising and cancelling a combined transport declaration are
specified in Article 20 and Article 22 of this Circular.
10.
In the cases where the e-customs system is not operational according to Clause
2 Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article
1 of Decree No. 59/2018/ND-CP:
a)
The declarant shall submit 03 copies of the manifest (form No. 21a/BKVC/GSQL in
Appendix V hereof) and other documents in the customs dossier specified in
Point b Clause 1 Article 51 or Point a Clause 1 Article 51a or Point a Clause 1
Article 51b of this Circular and present the goods to the dispatching
Sub-department of Customs for sealing (if any) and to the receiving
Sub-department of Customs for goods inspection and confirmation of goods
arrival.
In
case of goods in transit or transhipped goods specified in Clause 2 Article 51
and Clause 2 Article 51a of this Circular, the declarant shall submit 02 copies
of the manifest (form No. 21/BKVC/GSQL in Appendix V hereof) and other
documents in the customs dossier specified in Point a Clause 2 Article 51 or
Point a Clause 2 Article 51a of this Circular;
b)
The dispatching Sub-department of Customs shall verify information on the
manifest and enclosed documents if it decides to inspect the customs dossier;
give a confirmation, append the signature and seal on the manifest, seal the
goods presented by the declarant (if any), return 02 copies of the manifest to
the declarant and deliver the goods to the receiving Sub-department of Customs,
which will carry on the procedures. After receiving the manifest which bears
the confirmation of the dispatching Sub-department of Customs and after the
goods have arrived at the destination, the receiving Sub-department of Customs
shall give a confirmation, append the signature and seal on the manifest,
return 01 copy of the manifest to the declarant and send a fax to the
dispatching Sub-department of Customs, which will be enclosed with the customs
dossier.
In
case of goods in transit or transhipped goods specified in Clause 2 Article 51
and Clause 2 Article 51a of this Circular, the customs authority shall verify
information on the manifest and enclosed documents if it decides to inspect the
customs dossier; give a confirmation, append the signature and seal on the
manifest and return 01 copy of the manifest to the declarant;
c)
Both dispatching Sub-department of Customs and receiving Sub-department of
Customs shall perform the tasks specified in Point d and Point dd Clause 1
Article 51 of this Circular, except for the tasks that have to be performed on
the e-customs system.
After
the e-customs system is fixed, the customs authority shall update the manifest
on the e-customs system.
11.
Regarding imports that are transported by sea or by air from the checkpoint of
import to the port of destination written on the bill of lading and not
unloaded at the checkpoint of import; goods transported by sea or by air from
abroad to the first checkpoint of import to the last checkpoint of export and
not unloaded at the checkpoint of import: the dispatching Sub-department of
Customs and the receiving Sub-department of Customs shall monitor the goods
according to documents of the ship or aircraft in transit/transhipment.
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1.
Customs procedures applied to goods transited through Vietnam’s territory
a)
Procedures customs applied to goods transited through Vietnam’s territory are
the same as those for independent transport at the dispatching Sub-department
of Customs;
b)
Customs dossier:
b.1)
A declaration of independent transport which contains the information mentioned
in form No. 07 of Appendix II hereof;
b.2)
An in-transit manifest (form No. 09 in Appendix II hereof);
b.3)
The bill of lading or equivalent transport documents (except road transport
documents): 01 photocopy;
(not
required if the goods have been declared electronically and the declarant has
entered the code provided by the customs authority in "Note 1" box
through e-Manifest system);
b.4)
Transit license (if required): 01 original copy if partial shipments are not
permitted, or 01 photocopy enclosed with a monitoring sheet if partial
shipments are permitted;
The
dispatching Sub-department of Customs shall issue the monitoring sheet as
prescribed in Article 28 of this Circular;
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If the documents mentioned in Point b.4 and b.5 of this
Clause have been sent electronically by the specialized regulatory authority or
specialized inspection authority through National Single-window Information
Portal, the declarant is not required to submit the physical documents.
c)
Responsibilities of the customs declarant:
c.1)
Complete the declaration of independent transport in accordance with form No.
07 in Appendix II hereof, form No. 09, form No.10 and form No. 11 in
Appendix II hereof; enclose them with other documents in the customs dossier
specified in Point b Clause 1 of this Article when registering the declaration
of independent transport through the e-customs system. In case of an error in
the e-customs system that makes it impossible to declare through the e-customs
system, follow instructions in Point a Clause 10 Article 50 of this Circular.
If
the shipment has to undergo inspection (channel 2) and the documents mentioned
in Point b.4 and b.5 are not submitted through National Single-window
Information Portal, the declarant shall submit the physical documents to the
dispatching Sub-department of Customs for inspection;
c.2)
After the declaration is approved, provide information about it to the
dispatching Sub-department of Customs and receiving Sub-department of Customs
for sealing, sealing inspection and physical inspection of goods;
c.3)
Present the goods to the customs authority for sealing (if any) and physical
inspection if the shipment is suspected of violations of law;
c.4)
Revise the declaration of independent transport in accordance with Clause 7
Article 50 of this Circular, if necessary;
c.5)
If the shipment is divided into multiple smaller shipments, the declarant may
choose between making one declaration of independent transport for the entire
shipment or making a separate declaration of independent transport for each
smaller shipment, provided the registered time is complied with according to
form No. 07 in Appendix II hereof. If the shipment is not completely dispatched
by the end of the deadline, the declarant shall specify the quantity of goods
dispatched and make a new declaration of independent transport for the
remainder;
c.6)
Use vehicles having tracking devices connected to the dispatching
Sub-department of Customs and receiving Sub-department of Customs if the goods
in transit are transported in containers and stacked in inland waterway
vehicles for transport from abroad to Vietnam and vice versa.
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d.1)
If the shipment has to undergo inspection (channel 2), inspect information on
the declaration of independent transport and documents in the customs dossier;
instruct the declarant to provide other information on the declaration or the
manifests (if any).
Carry
out physical inspection as prescribed in Article 29 of this Circular if
violations of law is suspected. Write the result of physical inspection on the
inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof and
update it on the e-customs system.
If
information on the declaration of independent transport or manifests in the
customs dossier is insufficient, impose administrative penalties and instruct
the declarant to provide additional information in accordance with Clause 7
Article 50 of this Circular;
d.2)
Approve the declaration of independent transport on the e-customs system within
02 hours after the valid customs dossier is submitted by the declarant;
d.3)
Compare the actual quantity and number of containers (regarding containerized
cargo), quantity of packages (regarding bulk cargo) with the information on the
declaration of independent transport; seal goods in the cases specified in
Clause 3 and Clause 5 Article 50 of this Circular and update the customs seal
number on the e-customs system.
Regarding
goods in transit in stacked containers on inland waterways vehicles from abroad
to Vietnam where the carrier’s seal cannot be inspected or customs sealing is
impossible, the Sub-department of Customs at the checkpoint of import shall
inform the receiving Sub-department of Customs, which will inspect the seal and
compare actual quantity of goods with information on the declaration of
independent transport. The dispatching Sub-department of Customs shall monitor
the dispatched goods and cooperate with the receiving Sub-department of Customs
or relevant authorities in case of incorrect route, time or accidents during
the transport.
If
goods cannot be sealed (bulk cargo, oversize/overweight load), issue form No.
35/BBCN/GSQL in Appendix V hereof, take photos of the goods and update the
name, quantity, categories, symbols and origins (if any) of goods on the
e-customs system;
d.4)
Update the dispatch of goods on the e-customs system and monitor information
about the shipment under customs supervision.
If
there are no feedbacks from the receiving Sub-department of Customs after
expiration of the time limit for dispatch, the dispatching Sub-department of
Customs shall cooperate with the receiving Sub-department of Customs and the
customs team of the Smuggling Investigation and Prevention Department in
investigation;
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dd)
Responsibilities of the receiving Sub-department of Customs:
dd.1)
Receive goods and information about the approved declaration of independent
transport presented by the declarant and verify such information on the
e-customs system;
dd.2)
Check the seal and status quo of goods; compare the actual seal number and the
customs seal number (if any) or carrier’s seal number (if any) on the
declaration of independent transport or manifest, or compare the actual goods
with information on the e-customs system in case the goods cannot be sealed.
Regarding
goods in transit in stacked containers on outbound inland waterways vehicles,
the Director of the Sub-department of Customs shall decide whether to inspect
the customs seal or carrier’s seal and status quo of goods on the basis of
information about the route and time of transport, warnings on the supervision
system, information from the dispatching Sub-department of Customs about the
shipment status and information from the tracking device;
dd.3)
If violations of law are suspected (including those found during inspection as
prescribed in Point dd.2 of this Clause), the Director of the Sub-department of
Customs shall decide whether to carry out a physical inspection of goods and
impose penalties (if violations are found). The result of physical inspection
shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in
Appendix V hereof);
dd.4)
Update information about the arrival of goods on the e-customs system as soon
as the goods arrive.
If
the goods in transit are exported by road, inland waterways or international
railroad, update arrival of goods on the e-customs system; supervise the goods
when they enter the CCA at the checkpoint of export until they cross the border
and update the export of goods on the e-customs system;
dd.5)
In case of an error in the e-customs system that makes it impossible to declare
through the e-customs system, follow instructions in Point b Clause 10 Article
50 of this Circular.
2.
Customs procedures applied to goods transited by air that enter and leave
Vietnam at the same international airport and are unloaded at a depot or port
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a.1)
An in-transit manifest according to form No. 08 of Appendix II hereof;
a.2)
Bill of lading or other equivalent transport documents: 1 photocopy.
(not
required if the goods have been declared electronically and the declarant has
entered the code provided by the customs authority in “Note 1” box through
e-Manifest system);
a.3)
Transit license (if required): 01 original copy if partial shipments are not
permitted, or 01 photocopy enclosed with a monitoring sheet if partial
shipments are permitted.
The
dispatching Sub-department of Customs shall issue the monitoring sheet as
prescribed in Article 28 of this Circular;
a.4)
A notice of exemption from quarantine or notice of satisfactory quarantine
result issued by a quarantine authority, or a quarantine document issued by a
foreign quarantine authority if the goods have to undergo quarantine: 01
original copy. If relevant law does not specify that the original copy or photocopy
has to be submitted, the declarant may submit a photocopy.
If
the documents mentioned in Point a.3 and a.4 of this Clause have been sent
electronically by the specialized regulatory authority or the quarantine
authority through National Single-window Information Portal, the declarant is
not required to submit the physical documents.
b)
Responsibilities of the customs declarant:
b.1)
Complete the in-transit manifest and submit the documents specified in Point a
Clause 2 of this Article through the e-customs system;
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b.3)
Provide additional information on the in-transit manifest (if necessary);
b.4)
Receive the in-transit manifest after it is approved by the customs authority.
c)
Responsibilities of the customs authority:
c.1)
Verify information on the manifest and documents in the customs dossier;
instruct the declarant to provide additional information if necessary;
c.2)
In case violations are suspected, carry out physical inspection of goods in
accordance with Article 29 of this Circular and impose penalties if violations
are found. The result of physical inspection shall be written on the inspection
result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof) and updated on the
e-customs system;
c.3)
Approve the manifest within 02 working hours after receiving the satisfactory
documents submitted or presented by the declarant;
c.4)
When the goods in transit enter or leave the port area, confirm the actual
quantity of goods on the manifest by comparing information declared on the
manifest with information about containers entering and leaving the port area,
their numbers and carrier’s seal numbers (if any).
If
the comparison result is satisfactory and there is no information about
violations, confirm on the e-customs system. If the comparison result is not
satisfactory, verify and take appropriate actions.
d)
In case of an error in the e-customs system that makes it impossible to declare
through the e-customs system, the declarant and customs authority shall follow
instructions in Point b Clause 10 Article 50 of this Circular.
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a)
Goods in transit undergoing consolidation/deconsolidation in the same container
or the same carriage as exports that have completed customs procedures; goods
intended to be imported, exports and imports sent by post or express mail shall
satisfy the requirements in Article 43 of Decree No. 08/2015/ND-CP, which is
amended in Point 10 Clause 19 Article 1 of Decree No. 59/2018/ND-CP and must be
consolidated/deconsolidated at the locations specified in Article 43 of Decree
No. 08/2015/ND-CP.
In
the cases where exports sent by post or by express mail have to undergo customs
procedures at the checkpoint of import under a decision of the Prime Minister
and are consolidated with transited goods, they shall be separated at a
specific location for inspection of goods sent by post or express mail;
b)
Responsibilities of customs declarant:
In
addition to the responsibilities specified in Article 43 of Decree No.
08/2015/ND-CP, which is amended in Point 3 Clause 19 Article 1 of Decree No.
59/2018/ND-CP, the declarant shall:
Prepare
a separate declaration of independent transport for imports, exports and
transited goods; specify the type and route of transport on each declaration
and write the its “Ghi chú 2” (“Note 2”);
c)
Responsibilities of the Sub-department of Customs at the checkpoint:
c.1)
Inspection fulfilment of conditions for separating transited goods from imports
prescribed in Clause 19 Article 1 of Decree No. 59/2018/ND-CP and Point a of
this Clause to carry on appropriate procedures;
c.2)
Perform the tasks prescribed in Point d Clause 1 of this Article;
d)
Responsibilities of the Sub-department of Customs responsible for the
consolidation/deconsolidation site:
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d.1)
Perform the tasks of the receiving Sub-department of Customs specified in Point
dd Clause 1 of this Article when goods arrive at the
consolidation/deconsolidation site;
d.2)
Perform the tasks of the dispatching Sub-department of Customs specified in
Point d Clause 1 of this Article when the goods have been consolidated.
dd)
Responsibilities of the Sub-department of Customs at the checkpoint of export :
dd.1)
Perform the tasks prescribed in Point dd Clause 1 of this Article;
dd.2)
Inspect the declaration of independent transport at “Ghi chú 2” to confirm two
declarations on the e-customs system.
Article 51a. Customs
procedures applied to transhipped goods at seaports
1.
Customs procedures applied to goods transhipped between seaports, goods
transhipped between wharfs in a same seaport.
a)
Customs dossier:
a.1)
A declaration of independent transport (OLA) using form No. 07 in Appendix II
issued herewith;
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a.3)
The bill of lading or equivalent transport documents: 01 photocopy;
If
all of goods are declared in the e-Manifest and the customs declarant receives
the code in the item "Ghi chú 1” (Note 1), no photocopy of bill of lading
is required.
b)
Responsibilities of customs declarant: comply with Point b Clause 1 Article 51
of this Circular;
c)
Responsibilities of the dispatching Sub-department of Customs: comply with
Point d Clause 1 Article 51 of this Circular;
d)
Responsibilities of the receiving Sub-department of Customs: comply with Point
dd Clause 1 Article 51 of this Circular.
2.
Customs procedures applied to goods transhipped from a foreign country to the
transhipment area and then transhipped abroad from this area.
a)
Required documents in a customs dossier:
a.1)
A manifest of transhipped goods using the Form No. 08 Appendix II issued
herewith;
a.2)
Bill of lading or other equivalent transport documents: 1 photocopy.
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b)
Responsibilities of the customs declarant and customs authority: comply with
Clause 2 Article 51 of this Circular. If the e-Manifest system breaks down
leading declaration failure, Point b Clause 10 Article 50 of this Circular
shall apply.
Article 51b. Customs
procedures applied to exports and imports being moved to another custom post
outside the checkpoint area under independent transport
Customs
procedures applied to goods being moved to another custom post outside the
checkpoint area prescribed in Point c Clause 1 Article 50 of this Circular
under independent transport, in specific:
1.
Required documents in a customs dossier:
a)
A declaration of independent transport (OLA) using form No. 07 in Appendix II
issued herewith;
b) A bill of lading or other equivalent transport documents
as per the law (except for exports): 1 photocopy;
If
all of goods are declared in the e-Manifest and the customs declarant receives
the code in the item "Ghi chú 1” (Note 1), no photocopy of bill of lading
is required.
2.
Responsibilities of customs declarant: comply with Point c Clause 1 Article 51
of this Circular;
3.
Responsibilities of dispatching Sub-department of Customs: comply with Point d
Clause 1 Article 51 of this Circular;
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Article 51c. Customs
procedures applied to exports and imports being moved to another custom post
outside the checkpoint area by combined transport
1.
Customs procedures for combined transport shall be applied to the goods
prescribed Clause 2 Article 50 of this Circular.
2.
Location, required documents and customs procedures applied to combined
transport of goods shall be made concurrently with customs procedures applied
to export or import consignment under equivalent multimodal transport; a
complete declaration of multimodal transport using Form No. 01 or 02 in
Appendix II issued herewith is required.
If
the e-customs system does not support combined transport declaration, the
customs declarant shall request that the goods shall be moved under customs
supervision in the item “Phần ghi chú” (Note) in the customs declaration (with
indication of time, routes, places from or to the goods are transported). The
customs declarant shall present goods to the customs authority for sealing in a
case prescribed in Clause 3 Article 50 of this Circular, such goods shall be
transferred to the receiving Sub-department of Customs for further actions.
3.
Regarding exports
a)
In case of exports that undergone physical verification at the Sub-department
of Customs where the declaration is registered, subject to customs seal:
a.1)
Responsibilities of dispatching Sub-department of Customs:
a.1.1)
Affix security seals to goods; keep the transfer note of goods being
discharged, under the surveillance of system, updated.
In
case of bulk cargo, cumbersome goods, oversize load goods that cannot be
sealed, the customs authority shall specify their description, quantity,
categories, symbol, origin (if any) or pictures of goods in the original
condition, and then update them to the e-customs system or enclose a transfer
note;
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a.1.3)
Monitor information about the consignment under customs supervision;
a.1.4)
Verify the good condition in a case where the goods have not arrived at the
checkpoint of export upon expiry of transport duration.
a.2)
Responsibilities of receiving Sub-department of Customs:
a.2.1)
Receive the transfer note and goods presented by the customs declarant;
a.2.2)
Check the customs seal and compare with information about the dispatch of goods
on the e-customs system, and the bear signature and seal of the customs
official, specify the acknowledgement date in the transfer note, and return it
to the customs declarant;
a.2.3)
Update information about the arrival of goods on the e-customs system;
a.2.4)
Cooperate with the dispatching Sub-department of Customs in tracking down the
goods if they do not arrive at the destination after the expected transport
period.
b)
With regard to exports exempt from customs sealing: the customs declarant is
responsible for transporting the goods to the checkpoint of export.
4.
Regarding imports
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a.1)
Responsibilities of the Sub-department of Customs where the customs declaration
is registered:
a.1.1)
Update information on the e-customs system for the Sub-department of Customs
where goods are stored to seal and transfer goods to the declarant for
transport to the inspection site;
a.1.2)
Receive goods transported by the declarant, check the customs seal and compare
with the information about dispatch of goods on the e-customs system, and the
bear signature and seal of the customs official, specify the acknowledgement
date in 2 transfer notes, keep 1 transfer note and return the other to the
customs declarant;
a.1.3)
Update information about the arrival of goods on the e-customs system;
a.1.4)
Monitor information about transported goods, cooperate with the Sub-department
of Customs where the goods are stored in tracking down the goods if they do not
arrive at the inspection site after the expected transport period.
a.2)
Responsibilities of Sub-department of Customs where the goods are stored:
a.2.1)
Seal the goods, update information about dispatch of goods on the e-customs
system according to a request of Sub-department of Customs where the
declaration is registered;
a.2.2)
Print 3 transfer notes from the e-customs system, bear signature and seal of
the customs official, and require the declarant to bear his/her signature and
full name. The Sub-department of Customs shall keep 1 note and give 2 notes and
the goods to the declarant for transport to the inspection site;
a.2.3)
Monitor information of the consignment udder customs supervision;
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b)
With regard to imports exempt from customs sealing: The declarant shall follow
customs procedures as prescribed and take goods through the CCA at the
checkpoint after permission is granted by the customs authority.
5.
If the e-customs system breaks down as prescribed in Clause 2 Article 25 Decree
No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No.
59/2018/ND-CP and thus declaration of transport of goods under customs
supervision cannot be made via the e-customs system.
a)
The declarant gives the customs declaration and present the goods to the
dispatching customs authority and the receiving customs authority;
b)
The dispatching Sub-department of Customs shall check items on the customs
declaration to make 3 transfer notes using the form No. 10/BBBG/GSQL Appendix V
issued herewith, and then bear their certification thereon. Give 2 transfer
notes to the declarant for transport together with the goods to the receiving
Sub-department of Customs for further procedures as prescribed;
c)
The receiving Sub-department of Customs shall bear its certification on 2
transfer notes, return one note to the declarant, keep the other one and fax it
to the dispatching Sub-department of Customs for being enclosed to the customs
dossier.
Article 52. Customs supervision of imports at locations connected with
the e-customs system
1.
Supervision of goods transported in containers or bulk cargo entering, leaving
or stored at a seaport
a)
Before goods are unloaded from the vehicle:
a.1)
The customs authority, according to the ship dossier on the e-customs system,
shall send the list of goods to be unloaded at the port and list of containers
to be scanned (if any) using form No. 01 (containerized cargo) or form No. 02
(for bulk cargo) or form No. 03 in Appendix X hereof to the e-customs
system of the warehousing service provider.
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a.2)
The warehousing service provider shall receive the lists sent through the
e-customs system.
b)
During unloading
b.1)
Responsibilities of the warehousing service provider:
b.1.1)
Inspect the packages of goods; compare the list of goods to be unloaded with
the actual goods in terms of container numbers and carrier’s seal numbers or
quantity, weight, volume of bulk cargo.
If
the packaging is not in the original condition and the comparison result shows
that discrepancies exist or the goods show signs of violations against the law,
the following actions shall be taken:
b.1.1.1)
Update the information on the e-customs system according to form No. 18
(containerized cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;
b.1.1.2)
Inform the Sub-department of Customs where the goods are stored of the
suspected violations and move such goods in a separate area;
b.1.1.3)
Sign the record (if any);
b.1.1.4)
Receive from the e-customs system information about the unlisted goods that are
unloaded at the port in reality.
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b.1.3)
Regarding containers that have to be scanned:
b.1.3.1)
If the scanning site is located within a port, move the containers to the
scanning site and move them back to the storage area in the port after they are
scanned;
b.1.3.2)
If the scanning site is located outside the port, present them to the customs
authority for sealing, sign the transfer note; move the containers to the
scanning site, update dispatch of the containers on the e-customs system. After
the containers are scanned, move them back to the storage area in the port and
update information about the dropped off container on the e-customs system
according to form No. 14 in Appendix X hereof.
b.2)
Responsibilities of the customs authority:
b.2.1)
According to information on the e-customs system and other information relevant
to the goods (if any), the Director of the Sub-department of Customs shall
decide the method for supervising goods and vehicles during the unloading at
the port;
b.2.2)
If the status quo of goods is not maintained (lost or broken seal or the
carrier, damaged container) or the comparison result does not match the actual
goods (excess goods, unlisted goods) or violations of law are suspected as
informed by the warehousing service provider:
b.2.2.1)
A customs official shall inspect the status quo of goods packages. If
violations are suspected, implement appropriate measures (customs sealing,
camera surveillance) and request the Sub-department of Customs where goods are
stored to take actions;
b.2.2.2)
There is information about violations of law or the actual quantity of dropped
off goods does not match that on the bill of lading or delivery note or the
packages of goods are not intact (due to damaged containers), the responsible
customs official shall issue and sign a record, 01 copy of which will be kept
by each party, or issue an offense record (if violations are found) and take
appropriate actions;
b.2.2.3)
Regarding unlisted goods that are unloaded in reality, the Sub-department of
Customs where the goods are stored shall inform the Sub-department of Customs
where procedures for the inbound vehicle are carried out, which will request
the declarant to submit additional information on the e-customs system and
impose penalties (if violations are found).
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b.2.4)
If the containers are scanned outside the port area, the responsible customs
official shall seal the containers, issue and sign the transfer note, give 01
copy to the deliverer, receive feedbacks and impose penalties (if violations
are found); update on the warehousing service provider’s system information
about the containers eligible for release from the CCA according to form No. 04
in Appendix X hereof.
c)
Change of goods status during storage at the port (preview of goods before
customs declaration, sampling of goods or change of goods packages):
c.1)
Responsibilities of the customs declarant:
c.1.1)
In case of preview of goods before declaration: follow instructions in Article
17 of this Circular;
c.1.2)
In case of preview of goods before declaration: follow instructions in Article
31 of this Circular;
c.1.3)
In case of change to goods packages (packaging or unpackaging at the port due
to damaged containers or change of container, change of packages):
Send
a notice of change of packages (form No. 37 in Appendix X hereof) to the
Sub-department of Customs where the goods are stored and the warehousing
service provider for cooperation;
c.1.4)
Sign the record on goods preview, sampling or package change (if any).
c.2)
Responsibilities of the warehousing service provider:
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c.2.1)
Containerized cargo:
c.2.1.1)
If the container seal is changed while goods are still contained therein:
update on the e-customs system the number of the carrier’s seal or customs seal
according to form No. 24 in Appendix X hereof;
c.2.1.2)
If the entire shipment is moved to another container: change the status of the
original container into empty container, update the new container number, the
number of the carrier’s seal or customs seal on the e-customs system according
to form No. 20 and form No. 14 in Appendix X hereof;
c.2.1.3)
If the entire shipment is removed from the container and placed at the
port/depot as bulk cargo: change the status of the original container into
empty container, change the status of the goods into bulk cargo on the
e-customs system according to form No. 20 and form No. 15 in Appendix X hereof;
c.2.1.4)
If part of the shipment is moved to another container or placed at the port as
bulk cargo: Follow instructions in c.2.1.1 for the goods retained in the
container: follow instructions in c.2.1.2 for the goods moved to the new
container (except changing the status of the original container); follow
instructions in c.2.1.3 for bulk cargo (except changing the status of the
original container).
c.2.2)
For bulk cargo:
c.2.2.1)
If the entire shipment enters the CCA in containers: After goods are put in
containers, update information about the goods, update the status of empty
containers on the e-customs system according to form No. 22 and form No. 23 in
Appendix X hereof;
c.2.2.2)
If the entire shipment enters the CCA in containers: After goods are put in
containers, update information about the goods, update the status of empty
containers on the e-customs system according to form No. c.2.2.1 and form No.
15 in Appendix X hereof;
c.3)
Responsibility of the customs authority:
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c.3.2)
The monitoring customs official shall seal the goods (if required), issue and
sign a record, 01 copy of which will be kept by each party;
c.3.3)
If the change of packages leads to change of the transport modal code on the
declaration, the responsible customs official shall update the new code and new
container number (if any) on the e-customs system and send a notification to
the warehousing service provider’s system;
c.3.4)
Receive and update information about change in goods status (if any) from the
warehousing service provider’s system.
d)
When goods are removed from the port
d.1)
Responsibility of the customs authority:
d.1.1)
Send information about the goods eligible to go be released from the CCA
according to form No. 04 (containerized cargo) or form No. 05 (for bulk cargo)
in Appendix X hereof to the warehousing service provider’s system.
In
case of change in status of the customs declaration (suspension, resumption,
cancellation after customs clearance or change of the container eligible for
release from the CCA (change or cancellation), the customs authority shall
update information on the e-customs system according to form No. 06 or form No.
07 in Appendix X hereof and send a notification to the warehousing service
provider’s system.
If
a warehousing service provider requests cancellation of a document certifying
that their goods passed through CCA (with obvious explanation), the customs
official in charge of inspection shall consider approving such a cancellation
on the e-customs system and give that information to the e-customs system of
the warehousing service provider;
d.1.2)
Receive and update information about the goods removed from the CCA on the
warehousing service provider’s system;
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d.1.4)
If the actual quantity or weight of bulk cargo does not match that on the
customs declaration, instruct the declarant to make additional declaration in
accordance with Article 20 of this Circular;
d.1.5)
If the quantity of packages of bulk cargo on the customs declaration does not
match the actual quantity of goods being dropped off (due to damage of packages
during material handling or storage which leads to a change in package quantity
or unit of measurement), update on the e-customs system the actual quantity on
the basis of information provided by the warehousing service provider and send
a notification to the warehousing service provider’s system.
d.2)
Responsibilities of the customs declarant:
Provide
information (declaration number or UCR number) of the shipment eligible for
release from the CCA to the warehousing service provider;
d.3)
Responsibilities of the warehousing service provider:
Compare
information from the e-customs system with actual goods when they are removed
from the port in terms of container numbers and carrier’s seal numbers or
customs numbers (if any) thereon, quantity of packages, weight or volume of
bulk cargo (according to delivery terms), and follow the instructions below:
d.3.1)
Allow goods to be released from the CCA if the comparison result is
satisfactory (even if the actual weight of bulk cargo is smaller than that on
the declaration);
d.3.2)
Refuse to release goods from the CCA if the comparison result is not
satisfactory (the actual weight of bulk cargo is larger than that on the
declaration eligible for release from the CCA) or information about eligibility
of goods for release from the CCA is not received or a request for suspension
of release of goods from the CCA is received; inform the declarant or contact
the customs authority to complete procedures for the shipment;
d.3.3)
Within 15 minutes after the shipment is released from the CCA, update the
information about the shipment on the e-customs system according to form No. 21
(containerized cargo) or form No. 22 (for bulk cargo) in Appendix X hereof.
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a)
Before the goods are pumped from the vehicle into the warehouse:
b.1)
Responsibilities of the customs declarant:
Present
the certificate of quantity inspection certified by the inspector or an
appointed conformity-assessing organization; the sampling record or sampling
document certified by the trader and a quality inspection authority (if the
goods have to undergo quality inspection by the state), unless such documents
have been submitted on the e-customs system;
a.2)
Responsibilities of the customs authority:
a.2.1)
According to the ship dossier submitted on the single-window system, submit
information about the cargo to be pumped into the warehouse according to form
No. 02 in Appendix X hereof to the warehousing service provider’s system at
least 08 hours before the expected time of arrival of the ship;
a.2.2)
Inspect the documents presented by the declarant in accordance with Point a.1
of this Clause and follow the instructions below:
a.2.2.1)
If the documents are satisfactory, allow the cargo to be pumped into the
warehouse (whether the warehouse is located inside or outside of the port);
a.2.2.2)
If the documents are not satisfactory, request the declarant to follow
instructions in a.1 of this Clause.
a.3)
The warehousing service provider shall receive information about the cargo sent
through the e-customs system.
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b.1)
Responsibilities of the warehousing service provider:
b.1.1.1)
Update the quantity of cargoes pumped into the warehouse on the e-customs
system according to form No. 15 in Appendix X hereof;
b.1.2)
Sign the record in case violations are suspected or there is incorrect
information about cargo after pumping;
b.1.3)
Take legal responsibility for maintaining the status quo of goods until a
notice of the eligibility of cargo for release from the CCA is received from
the e-customs system.
b.2)
Responsibilities of the customs authority:
b.2.1)
According to information provided by the declarant and other sources (if any),
the Director of the Sub-department of Customs shall decide the method for
supervising goods and vehicles throughout the pumping process until customs
clearance or conditional customs clearance is granted;
b.2.2)
In case there is information about violations of law or the actual quantity of
cargo being pumped into the warehouse does not match that on the bill of lading
or delivery note, the responsible customs official shall issue and sign a
record, 01 copy of which will be kept by each party, or issue an offense record
(if violations are found) and take appropriate actions;
b.2.3)
Receive and update information about the quantity of cargo being pumped into
the warehouse on the warehousing service provider’s system.
c)
Supervise the discharge of cargo from the warehouse:
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Provide
the number of the declaration of the shipment eligible for release from the CCA
to the warehousing service provider;
c.2)
Responsibilities of the customs authority:
c.2.1)
Send information about the eligibility of cargo for release from the CCA
according to form No. 05 in Appendix X hereof to the warehousing service
provider’s system;
c.2.2)
Receive information about the discharge of cargo from the warehousing service
provider’s system.
c.3)
Responsibilities of a warehousing service provider:
c.3.1)
Receive information about the eligibility of cargo for release from the CCA and
discharge from the warehouse the exact amount specified in the customs declaration
(even if the actual weight or volume is smaller than that on the declaration);
c.3.2)
In the cases where information about the eligibility of shipment for release
from the CCA is not received or the release of cargo is suspended, the cargo
must not be discharged from the warehouse; in which case the declarant must be
informed and requested to contact the customs authority for completion of
necessary procedures;
c.3.3)
Update information about discharge of goods from the warehouse according to
form No. 22 in Appendix X hereof and send a notification to the e-customs
system.
3.
CFS management
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a.1)
Responsibilities of the consolidation service provider:
The
consolidation service provider who moves consolidated goods of multiple owners
under multiple bills of lading into the CFS for deconsolidation shall follow
the instructions below:
a.1.1)
If the CFS is located within the port: move the goods to the CFS for
deconsolidation as prescribed;
a.1.2)
If the CFS is located outside the port: follow the customs procedures specified
in Clause 2 Article 51b of this Circular;
a.1.3)
Maintain the status quo of goods during transport of containers from the port
depot or checkpoint of import to the CFS.
a.2)
The CFS operator shall send the list of containers entering the CFS for
consolidation (specify the ship name, expected arrival date, numbers of the
primary and secondary bills, container numbers, carrier’s seal numbers,
importers’ names, goods names, quantity of packages) to the Sub-department of
Customs responsible for the CFS through the e-customs system if the CFS is
located within the port;
a.3)
Responsibilities of the Sub-department of Customs at the border checkpoint or
port of discharge:
a.3.1)
If the CFS is located within the port: according to information in the ship
dossier submitted to the national single-window system, the list of containers
entering the CFS and relevant information (if any), the Director of the
Sub-department of Customs responsible for the CFS shall decide the method for
supervising the goods entering the CFS;
a.3.2)
If the CFS is located outside the port: follow the customs procedures applied
to outbound shipments specified in Clause 3 Article 51b of this Circular;
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b)
When imports enter the CFS:
b.1)
Responsibilities of the CFS operator:
b.1.1)
Inspect the containers; compare the list of containers and the actual
containers in terms of container numbers and carrier’s seal numbers thereon.
In
case the containers are not intact, the comparison result is not satisfactory
or violations are suspected:
b.1.1.1)
Update information according to form No. 18 (containerized cargo) in Appendix X
hereof and send a notification to the e-customs system;
b.1.1.2)
Inform the Sub-department of Customs where the goods are stored of the
suspected violations and move such goods in a separate area;
b.1.1.3)
Sign the record (if any).
b.1.2)
After the containers are unloaded at the CFS, update the information on the
e-customs system according to form No. 14 or form No. 16 in Appendix X hereof;
b.2)
Responsibility of the Sub-department of Customs responsible for the CFS:
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Carry
on the procedures applied to inbound shipments specified in Clause 4 Article
51b of this Circular;
b.2.2)
In case there is information about violations of law or the actual quantity of
goods does not match that on the bill of lading or delivery note or the
packages of goods are not intact (due to damaged containers), the responsible
customs official shall issue and sign a record, 01 copy of which will be kept
by each party, or issue an offense record (if violations are found) and take
appropriate actions;
b.2.3)
Receive information about the containers moved into the CFS from the CFS
operator’s system.
c)
While imports are being stored in the CFS:
c.1)
Responsibilities of the CFS operator:
c.1.1)
If the goods are unloaded, change the status of the containers into empty,
change the status of unloaded goods into bulk cargo according to form No. 20
and form No. 15 in Appendix X hereof and send a notification to the e-customs
system.
In
case of change to information about unloaded goods (change of unloading method
or unit of measurement), update information on the e-customs system according
to form No. 16, 17, 25 (for bulk cargo) or form No. 27 in Appendix X hereof;
c.1.2)
In case the packages are not intact or the comparison result is not
satisfactory or violations are suspected:
c.1.2.1)
Update information according to form No. 19 (bulk cargo) in Appendix X hereof
and send a notification to the e-customs system;
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c.1.2.3)
Sign the record (if any).
c.1.3)
Maintain the status quo of goods and the seals (if any) while the goods are
being stored in the CFS; sign on the CFS seals with the customs authority (if
any).
c.2)
Responsibilities of customs authority in charge of CFS:
c.2.1)
According to information provided by the declarant and other sources (if any),
the Director of the Sub-department of Customs shall decide the method for
supervising goods in the CFS;
c.2.2)
If the status quo of goods is not maintained or violations of law are suspected
as informed by the CFS operator, a customs official shall inspect the goods;
c.2.3)
If violations are found or the actual quantity of unloaded goods does not match
that on the bill of lading or delivery note or the packages of goods are not
intact (damaged), the responsible customs official shall issue and sign a
record, 01 copy of which will be kept by each party, or issue an offense record
(if violations are found) and take appropriate actions;
c.2.4)
Receive and update information about goods entering the CFS. In case of change
to information about goods entering the CFS (cancellation or change of drop-off
method or measurement unit of bulk cargo), at the request of the CFS operator
(explanation required), the responsible customs official shall update
information on the e-customs system and send a notification to the CFS
operator’s system;
d)
When imports are removed from the CFS:
The
declarant, the CFS operator and the customs authority shall follow the
instructions specified in Point d Clause 1 Article 52 of this Circular.
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a)
Before goods are moved into the bonded warehouse:
b.1)
Responsibilities of the customs declarant:
a.1.1)
Follow customs procedures applied to goods entering the bonded warehouse from
abroad specified in Clause 1 Article 91 of this Circular;
a.1.2)
Maintain the status quo of goods during their transport from the port depot or
checkpoint of import to the bonded warehouse.
a.2)
Responsibilities of the Sub-department of Customs at the border checkpoint or
port of discharge:
a.2.1)
Carry on the customs procedures applied to outbound shipments specified in
Point a.2 Clause 4 Article 51c of this Circular;
a.2.2)
After information on the delivery note has been updated, the e-customs system
will send a notification of goods to be unloaded at the bonded warehouse (form
No. 08 in Appendix X hereof) to the bonded warehousing service provider’s
system.
b)
When goods are moved into the bonded warehouse:
b.1)
The declarant shall inform the bonded warehousing service provider of the
number of the customs declaration of the shipment;
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b.2.1)
Inspect the packages of goods; compare the list of goods to be unloaded with
the actual goods (form No. 08 in Appendix X hereof) in terms of container
numbers, carrier’s seal numbers, customs seal numbers (if any) or quantity,
weight, volume of bulk cargo (according to delivery terms).
If
the packaging is not in the original condition and the comparison result shows
that discrepancies exist or the goods show signs of violations against the law,
the following actions shall be taken:
b.2.1.1)
Update the information on the e-customs system according to form No. 18 (containerized
cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;
b.2.1.2)
Inform the Sub-department of Customs responsible for the bonded warehouse and
move such goods in a separate area;
b.2.1.3)
Sign the record (if any).
b.2.2)
After goods are unloaded at the bonded warehouse, update the information on the
e-customs system according to form No. 14 (containerized cargo) or form No. 15
(for bulk cargo) in Appendix X hereof.
In
case of change to information about unloaded goods (change of unloading method
or unit of measurement), update information on the e-customs system according
to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or
form No. 27 in Appendix X hereof.
b.3)
Responsibilities of the Sub-department of Customs responsible for the bonded
warehouse:
b.3.1)
If the status quo of goods is not maintained or violations of law are suspected
as informed by the bonded warehousing service provider, a responsible customs
official shall inspect the goods;
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b.3.3)
Receive and update information about goods entering the bonded warehouse.
c)
In case of change in status of goods during storage at the bonded warehouse
(preview of goods before customs declaration, sampling of goods or change of
goods packages): the declarant, bonded warehousing service provider and customs
authority shall follow instructions in Point c Clause 1 Article 52 of this
Circular;
d)
When goods are removed from the bonded warehouse for import into the domestic
market or a free trade zone or for export:
d.1)
When the goods are removed from the bonded warehouse for import into the
domestic market or a free trade zone: The declarant, the CFS operator and the
customs authority shall follow the instructions specified in Point d Clause 1
Article 52 of this Circular;
d.2)
When the goods are removed from the bonded warehouse for export: The declarant,
the CFS operator and the customs authority shall follow the instructions
specified in Point c Clause 5 Article 52a of this Circular.
5.
Supervision of movement of imports at the concentrated goods inspection site
a)
When imports are moved into the concentrated goods inspection site (hereinafter
referred to as “inspection site”):
a.1)
The declarant or the carrier shall inform the inspection site operator of the
number of the customs declaration (if any) or UCR number of the shipment of
imports;
a.2)
Responsibilities of the inspection site operator:
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If
the packaging is not in the original condition and the comparison result shows
that discrepancies exist or the goods show signs of violations against the law,
the following actions shall be taken:
a.2.1.1)
Inform the Sub-department of Customs where the goods are stored of the
suspected violations and move such goods in a separate area;
a.2.1.2)
Sign the record (if any);
a.2.2)
After the goods are unloaded, update the information according to form No. 14
(containerized cargo) or form No. 15 (for bulk cargo) in Appendix X hereof.
In
case of change to information about unloaded goods (change of unloading method
or unit of measurement), update information on the e-customs system according
to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or
form No. 27 in Appendix X hereof;
a.3)
Responsibilities of the Sub-department of Customs responsible for inspection
site:
a.3.1)
According to information on the e-customs system and other information (if
any), the Director of the Sub-department of Customs shall decide the method for
supervising goods and vehicles during the unloading at the inspection site.
If
the status quo of goods is not maintained (lost or broken seal or the carrier,
damaged container) or the comparison result does not match the actual goods
(excess goods, goods not listed by the carrier) or violations are suspected as
informed by the inspection site operator, the responsible customs official
shall perform the following tasks:
a.3.1.1)
Inspect the packages of goods; carry out inspection or supervision if
violations are suspected and take appropriate actions;
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a.3.2)
Receive and revise information about the unloaded goods. In case of change to
information about unloaded goods (cancellation or change of unloading method or
unit of measurement applied to bulk cargo), the responsible customs official
shall approve, update information on the e-customs system and send a
notification to the inspection site operator’s system;
b)
In case of change in status of goods during storage at the inspection site
(reviewing goods before customs declaration, sampling of goods or change of
goods packages): The declarant, inspection site operator and customs authority
shall follow instructions in Point c Clause 1 Article 52 of this Circular;
c)
When goods are removed from the inspection site, the declarant, inspection site
operator and customs authority shall follow the instructions specified in Point
d Clause 1 Article 52 of this Circular.
6.
Supervision of movement of imports at ICDs
a)
Before imports are moved into the ICD:
a.1)
The declarant or the carrier shall follow the customs procedures specified in
Clause 2 Article 51b or Article 51c of this Circular;
a.2)
Responsibilities of the Sub-department of Customs at the border checkpoint or
port of discharge:
a.2.1)
Carry on the procedures applied to outbound shipments specified in Clause 3
Article 51b o Point a.2 Clause 4 Article 51c of this Circular;
a.2.2)
After the shipment is approved or information on the delivery note has been
updated, the e-customs system will send a notification of goods to be unloaded
at the ICD (form No. 08 in Appendix X hereof) to the ICD operator’s system.
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b.1)
Responsibilities of the ICD operator:
b.1.1)
Inspect the packages of goods; compare the list of goods to be unloaded at the
ICD with the actual goods in terms of container numbers and carrier’s seal
numbers or quantity, weight, volume of bulk cargo (according to delivery
terms).
If
the packaging is not in the original condition and the comparison result shows
that discrepancies exist or the goods show signs of violations against the law,
the following actions shall be taken:
b.1.1.1)
Update the information on the e-customs system according to form No. 18
(containerized cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;
b.1.1.2)
Inform the Sub-department of Customs where the goods are stored of the
suspected violations and move such goods in a separate area;
b.1.1.3)
Sign the record (if any);
b.1.1.4)
Receive from the e-customs system information about the unlisted goods that are
unloaded at the ICD in reality.
b.1.2)
After the goods are unloaded, update the information according to form No. 14
(containerized cargo) or form No. 15 (for bulk cargo) in Appendix X hereof.
In
case of change to information about unloaded goods (change of unloading method
or unit of measurement for bulk cargo), update information on the e-customs
system according to form No. 16, 17, 25 (containerized cargo) or form No. 26
(for bulk cargo) or form No. 27 in Appendix X hereof;
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b.2.1)
According to information on the e-customs system and other information (if
any), the Director of the Sub-department of Customs shall decide the method for
supervising goods and vehicles during the unloading at the ICD;
b.2.2)
If the status quo of goods is not maintained (lost or broken seal or the
carrier, damaged container) or the comparison result does not match the actual
goods (excess goods, unlisted goods) or violations of law are suspected as
informed by the ICD operator:
b.2.2.1)
A customs official shall inspect the status quo of goods packages. Carry out
inspection or supervision if violations are suspected and take appropriate
actions;
b.2.2.2)
In case there is information about violations of law or the actual quantity of
cargo being pumped into the warehouse does not match that on the bill of lading
or delivery note, the responsible customs official shall issue and sign a
record, 01 copy of which will be kept by each party, or issue an offense record
(if violations are found) and take appropriate actions;
b.2.2.3)
Regarding unlisted goods that are unloaded at the ICD in reality, the
Sub-department of Customs where the goods are stored shall inform the
Sub-department of Customs where procedures for the inbound vehicle are carried
out, which will request the declarant to submit additional information on the
e-customs system and impose penalties (if violations are found). Additional
information will be sent to the ICD operator’s system;
b.2.3)
Receive and update information about the unloaded goods. In case of change to
information about unloaded goods (cancellation or change of unloading method or
unit of measurement applied to bulk cargo), the customs official shall update
information on the e-customs system and send a notification to the ICD
operator’s system;
c)
Change of goods during storage at the ICD (preview of goods before customs
declaration, sampling of goods or change of goods packages):
The
declarant, the ICD operator and the customs authority shall follow the
instructions specified in Point c Clause 1 Article 52 of this Circular;
d)
When goods are removed from the ICD:
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7.
Supervision of movement of imports at airport terminals
a)
Before imports are moved into the airport terminal:
a.1)
Before the aircraft lands, the customs authority, according to the aircraft
dossier on the e-customs system, shall send the list of goods to be unloaded
and list of goods to be scanned (if any) according to form No. 09 and form No.
10 in Appendix X hereof to the airport terminal operator’s system;
a.2)
The airport terminal operator shall receive the lists and UCR numbers of
imports (if any) sent through the e-customs system;
b)
While the imports are being unloaded at the airport terminal:
b.1)
Responsibilities of the airport terminal operator:
b.1.1)
Inspect the packages of goods; compare the list of goods to be unloaded with
the actual goods.
After
goods are unloaded, update the information on the e-customs system according to
form No. 29, form No. 30 (revision form) and form No. 31 (cancellation form) in
Appendix X hereof.
The
number of the bill of lading must be promptly sent to the e-customs system as
soon as it is provided by the airline;
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Inform
the customs authority if the goods labels are not intact or packages are
damaged in a manner that lead to change in weight; mote the goods to an area
where surveillance cameras are available; issue and sign a record, 01 copy of
which shall be given to the customs official; update information on the
e-customs system according to form No. 31 in Appendix X.
Move
goods that have to be scanned as requested by the customs authority to the
scanning site and move them back after they are scanned; store the goods in a
separate area where surveillance cameras are available in case violations are
suspected.
b.2)
Responsibilities of the customs authority:
b.2.1)
According to information on the e-customs system and other information (if
any), the Director of the Sub-department of Customs shall decide the method for
supervising goods and vehicles during the unloading at the airport;
b.2.2)
Receive and update information about the goods entering the airport terminal;
appoint a customs official to verify and approve cancellation of information
about goods entering the airport terminal (if any) on the e-customs system;
b.2.3)
If violations are suspected during scanning, the scanning official shall seal
the goods and request the airport terminal operator to move the goods to a
separate area where surveillance cameras are available; update scanning
information on the e-customs system even if violations are not found;
b.2.4)
Upon receipt of information about damaged packages or loss of goods labels
provided by the airport terminal operator, the responsible customs official
shall cooperate with the airport terminal operator in issuing a record, keep 01
copy, scan the shipment and seal it after it is scanned; follow instructions in
b.2.3 if violations are found;
b.2.5)
Regarding unlisted goods that unloaded at the airport terminal in reality, the
customs authority shall request the airline to make additional declaration on
the e-customs system and impose penalties (if violations are found).
c)
While the goods are being stored in the airport terminal:
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c.1.1)
Responsibilities of the airport terminal operator:
c.1.1.1)
Cooperate with the customs authority in issuing a record and give 01 copy to
the customs authority;
c.1.1.2)
Update information on the e-customs system according to form No. 31 in Appendix
X hereof;
c.1.1.3)
Follow instructions in b.1.2 when scanning of goods is requested by the customs
authority.
c.1.2)
The customs official shall sign the record and retain 01 copy; request the
airport terminal operator to have the goods scanned if violations are suspected
and follow instructions in b.2.3 of this Clause.
c.2)
Labelling in case of split bills of lading;
c.2.1)
Responsibilities of the airport terminal operator:
c.2.1.1)
Inform the customs authority of the relabeling of the shipment under the split
bills of lading;
c.2.1.2)
Relabel the shipment under supervision of a customs official;
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c.2.2)
The customs official shall supervise the relabeling of the shipment under the
split bills of lading.
c.3)
Previewing or sampling goods before carrying on customs procedures:
c.3.1)
In case of preview of goods before declaration: follow instructions in Article
17 of this Circular;
c.3.2)
In case of sampling: follow instructions in Article 31 of this Circular.
d)
When the goods are removed from the airport terminal:
d.1)
Responsibilities of the declarant:
d.1.1)
If customs procedures are completed at the airport: provide information about
the goods (declaration number or UCR number) for the airport terminal operator;
d.1.2)
If the goods are moved to another custom post outside the checkpoint area
customs as prescribed in Point c Clause 1 Article 50 of this Circular: provide
information about the goods (number of the independent transport declaration or
UCR number) for the airport terminal operator;
d.1.3)
If the goods are removed from the airport terminal under a garnishment decision
issued by a competent authority (police, court, etc.): provide information
about the documents certified by the customs authority for the airport terminal
operator.
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d.2.1)
Compare information on the e-customs system, information provided by the
declarant and the actual goods;
d.2.1.1)
Only allow goods to be removed from the airport terminal if the conditions for
release from the CCA are fully satisfied;
d.2.1.2)
Refuse to release the goods from the airport terminal before their eligibility
for release from the CCA is confirmed on the e-customs system; Refuse to
release goods if the actual quantity of goods does not mat the quantity of
goods eligible for release from the CCA or the goods suspended from being
released from the CCA as notified by the e-customs system; request the
declarant to contact the customs authority.
d.2.2)
Within 01 hour after the goods are removed from the airport terminal, update
information according to each UCR number and according to form No. 32 in
Appendix X hereof and send a notification to the e-customs system.
d.3)
Responsibilities of customs authority:
d.3.1)
Send information about the goods eligible for release from the CCA or suspended
from release from the CCA according to form No. 11 or form No. 12 Appendix X
hereof and send a notification to the airport terminal operator’s system;
d.3.2)
Seal the goods if customs sealing is required;
d.3.3)
Upon receipt information about violations, the Director of the Sub-department
of Customs shall send a notification of suspended release from the CCA to the
airport terminal operator’s system; carry out physical inspection of goods and
update the inspection result on the e-customs system;
d.3.4)
Instruct the declarant to complete procedures for the shipment not eligible for
or suspended from release from the CCA;
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8.
Carry out supervision of movement of imports at off-airport cargo terminals.
a)
When goods are moved into the off-airport cargo terminal: follow instructions
in Article 51b of this Circular;
b)
While goods are being stored in the off-airport cargo terminal: follow
instructions in Point c Clause 7 Article 52 of this Circular;
c)
When goods are removed from the off-airport cargo terminal: follow instructions
in Point d Clause 7 Article 52 of this Circular.
Article 52a. Customs supervision of exports entering, being stored,
leaving ports, warehouses, storage yards which are connected to the e-customs
system
1.
Supervision of exports entering, being stored, leaving the container freight
station (CFS)
a)
Before bringing exports to the CFS:
a.1)
Responsibilities of customs declarant: Register customs declaration and follow
customs procedures applied to exports as prescribed;
a.2)
Responsibilities of customs authority: With regard to exports that are granted
customs clearance or conditional customs clearance, the e-customs system will
transmit information about the list of exports entering CFS for consolidation
according to the items in the Form No. 08 Appendix X issued herewith to the
e-customs system of CFS operator.
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b.1)
Responsibilities of the customs declarant:
b.1.1)
Bring goods to the CFS for consolidated with others of different goods owners
into a same container;
b.1.2)
Provide information about the customs declaration number and UCR number of the
exported consignment for the CFS operator.
b.2)
Responsibilities of CFS operator:
b.2.1)
Check packages of goods; check if the goods expected to enter CFS and those
actually entering CFS are matched in terms of quantity and weight aspects (if
any).
If
the packaging is not in the original condition and the comparison result shows
that discrepancies exist or the goods show signs of violations against the law,
the following actions shall be taken:
b.2.1.1)
Update the discrepancies in the equivalent item prescribed in Form No. 19 (bulk
cargo) Appendix X issued herewith and send them to the e-customs system;
b.2.1.2)
Promptly notify the Sub-department of Customs where the goods are stored of the
goods showing signs of violations and then store them in a separate area;
b.2.1.3)
Have related parties sign a report certifying the goods showing signs of
violation or discrepancies (if any);
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b.2.3)
Update information about empty containers and goods entering CFS or information
about modifications or cancellation (if any) of goods entering CFS for
consolidation purpose using the Forms No. 15, No. 16, No. 17 Appendix X issued
herewith, and then send them to the e-customs system.
b.3)
Responsibilities of customs authority in charge of CFS:
Receive
information about empty containers, goods entering CFS and modification or
cancellation (if any) from the e-customs system of the CFS operator and approve
information about the cancellation of goods entering CFS (if any).
c)
During consolidation and storage of exports in CFS:
c.1)
Responsibilities of a CFS operator:
c.1.1)
Upon completion of consolidation of goods into containers, update information
about bulk cargo eligible for release from the CCA which are consolidated into
containers and about condition of empty containers becoming containers loaded
with goods, seal numbers, number of packages, total weight of goods in
containers (if any) using the Form No. 22 and No. 23 Appendix X issued herewith
and send them to the e-customs system;
c.1.2)
Preserve the original condition of containers loaded with goods when they are
stored at the CFS.
c.2)
Responsibilities of customs authority in charge of CFS: Receive information
about bulk cargo eligible for release from the CCA that are consolidated into
containers and information about containers containing export consignments from
the e-customs system of CFS operator.
d)
When exports leaving the CFS:
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Comply
with customs procedures applied to goods transported as prescribed in Clause 3
Article 51b of this Circular if the CFS is located outside the port.
d.2)
Responsibilities of CFS operator:
d.2.1)
If the goods are consolidated at a CFS inside the port: Give a list of
containers for which the consolidation is completed (specifying: number of
customs declaration, containers’ numbers, seals’ numbers of carrier, exporter’s
name, description of goods, number of packages) to the Sub-department of
Customs in charge of CFS via the e-customs system;
d.2.2)
Update information about containers left the CFS using form No. 21 Appendix X
issued herewith and send them to the e-customs system.
d.3)
Responsibilities of customs authority:
d.3.1)
If the goods are consolidated at a CFS inside the port: Give information of goods
eligible for release from the CCA using form No. 4 (containerized cargo) in
Appendix X issued herewith to the e-customs system of CFS operator;
d.3.2)
If the goods are consolidated at a CFS outside the port: comply with procedures
applied to consignments transported as prescribed in Clause 3 Article 51b of
this Circular;
d.3.3)
Receive information about containers left CFS from the e-customs system of CFS
operator.
2.
Monitor the process that goods enter CFS from free trade zone or inland, being
stored and then left CFS for being exported abroad or imported to inland
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a.1)
Responsibilities of customs declarant: Register customs declaration and follow
customs procedures applied to exports as prescribed;
a.2)
Responsibilities of customs authority: With regard to exports that are granted
customs clearance or conditional customs clearance, the e-customs system will
transmit information about the list of exports about to enter a bonded
warehouse according to the items in the Form No. 08 Appendix X issued herewith
to the e-customs system of bonded warehouse service provider.
b)
Before bringing exports to the bonded warehouse:
b.1)
Responsibilities of customs declarant: Provide UCR number and customs
declaration number of the consignment entering the bonded warehouse;
b.2)
Responsibilities of bonded warehouse service provider:
b.2.1)
Receive information about customs declaration number and UCR number of the
consignment entering the bonded warehouse from the declarant;
b.2.2)
Check packages of goods; check if the goods expected to enter bonded house and
those actually entering bonded warehouse are matched in terms of containers’
numbers, seal number of carrier or quantity, weight, volume of bulk cargo
(subject to delivery terms and conditions) and take the following actions:
b.2.2.1)
If the packaging is not in the original condition and the comparison result
shows that discrepancies exist or the goods show signs of violations against
the law, the Sub-department of Customs where the goods are stored must be
notified of the goods showing signs of violations against the law and then
store them in a separate area;
b.2.2.2)
Sign the record (if any);
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b.3)
Responsibilities of the customs authority:
b.3.1)
Receive information about goods entering bonded warehouse and modification or
cancellation (if any) from the e-customs system of the bonded warehouse service
provider and approve information about the cancellation of goods entering
bonded warehouse (if any);
b.3.2)
If violations are found or the actual quantity of unloaded goods does not match
that on the bill of lading or delivery note or the packages of goods are not
intact (damaged containers), the customs official shall issue and sign a
record, 01 copy of which will be kept by each party, or issue an offense record
(if violations are found) and take appropriate actions;
c)
While the goods are stored at bonded warehouse: The customs declarant, bonded
warehouse service provider and customs authority shall comply with Point b.1
Clause 5 hereof;
d)
When the goods leave the bonded warehouse for being exported abroad:
d.1)
If the goods are discharged from a bonded warehouse for being exported abroad:
The customs declarant, the bonded warehouse service provider and the customs
authority shall comply with Point c Clause 5 Article 52a hereof;
d.2)
If the goods are discharged from a bonded warehouse for being imported to
inland or imported to free trade zone: The customs declarant, bonded warehouse
service provider and customs authority shall comply with Point d Clause 1
Article 52 hereof.
3.
Monitor the process that the exports enter, are stored and leave a centralized
place for inspection (hereinafter referred to as site)
a)
When bringing the goods to the site: The declarant, the site service provider
and customs authority shall comply with Point a Clause 5 of this Article;
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c)
When discharging the goods from the site to a checkpoint of export:
c.1)
Responsibilities of carrier: With regard to a consignment under independent
transport, comply with customs procedure applied to the goods prescribed in
Clause 2 Article 51b and comply with Point c.1 Clause 5 Article 52a of this
Circular;
c.2)
Responsibilities of the customs authority:
c.2.1)
Comply with customs procedures applied to goods transported as prescribed in
Article 51b of this Circular;
c.2.2)
Comply with Point c.2 Clause 5 Article 52a of this Circular.
c.3)
Responsibilities of a site service provider:
c.3.1)
Comply with Point c.3 Clause 5 Article 52a of this Circular;
c.3.2)
Comply with customs procedures applied to goods transported as prescribed in
Article 51b of this Circular.
4.
Monitor the process that goods enter, are stored and leave a customs procedure
area at an inland container depot (hereinafter referred to as ICD).
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b)
While the goods are stored at the ICD: The customs declarant, the ICD service
provider and the customs authority shall comply with Point b Clause 5 hereof;
c)
When discharging the goods from the ICD to a checkpoint of export:
c.1)
Responsibilities of customs declarant: With regard to a consignment under
combined transport, comply with customs procedure applied to the goods
transported as prescribed in Article 51c and comply with Point c.1 Clause 5
Article 52a of this Circular;
c.2)
Responsibilities of the customs authority:
c.2.1)
Comply with customs procedures applied to goods transported as prescribed in
Article 51b of this Circular;
c.2.2)
Comply with Point c.2 Clause 5 Article 52a of this Circular.
c.3)
Responsibilities of ICD service provider:
c.3.1)
With regard to a consignment under independent transport, comply with customs
procedures applied to goods transported as prescribed in Article 51b of this
Circular;
c.3.2)
Comply with Point c.3 Clause 5 Article 52a of this Circular.
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a)
When bringing the cargo into the seaport:
a.1)
Responsibilities of customs declarant: Provide information about the customs
declaration number and UCR number of the exported consignment for the
warehousing service provider;
a.2)
Responsibilities of a warehousing service provider:
a.2.1)
Receive information about customs declaration number or UCR number of a
consignment to be exported or entered the port by the declarant; receive
information about a list of containers that are screened (if any) from the
e-customs system;
a.2.2)
Update information about goods entering the port or information about
modifications or cancellation (if any) using the Forms No. 14 (containerized
cargo) or form No. 15 (bulk cargo), and form No. 16 or No. 17 (if any) in
Appendix X issued herewith, and then send them to the e-customs system.
a.3)
Responsibilities of the customs authority:
a.3.1)
Receive information about goods entering the port and modification or
cancellation (if any) from the e-customs system of the warehousing service
provider and approve information about the cancellation of goods entering the
port (if any);
a.3.2)
Update information about a list of containers that are screened (if any) using
Form No. 03 of Appendix X issued herewith to the e-customs system of the
warehousing service provider.
b)
While the goods are stored at the seaport:
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b.2)
If the containers are screened inside the port:
b.2.1)
Responsibilities of customs declarant: Carry containers to the screening area
and to the post-screening storage area if the declaration is classified under
the red channel and the goods are subject to screening as prescribed;
b.2.2)
Responsibilities of a warehousing service provider: Cooperate with the customs
authority in carrying containers to the screening area and to the storage area
of goods pending export after completion of screening in a case where the
declarant is absent.
b.3)
If the containers are screened outside the port:
b.3.1)
Responsibilities of customs declarant: Present documentation and containers for
the customs official to seal and sign the transfer note, and then carry the
containers to the screening area as prescribed; and then sign the transfer note
upon completion of screening and carry the containers to the storage area at
the port as prescribed;
b.3.2)
Responsibilities of a warehousing service provider:
Receive
information about the goods eligible for release from the CCA for screening
purpose; update information about containers leaving and returning the port
(when carrying the containers to screening area and returning) using the Form
No. 22, Form No. 14 of Appendix X issued herewith, and then send them to the
e-customs system.
Cooperate
with the customs authority in carrying the containers to the screening area, in
a case where the declarant is absent; and then carrying them to storage area as
prescribed upon completion of screening;
b.3.3)
Responsibilities of the customs authority: Seal the containers; make and sign
transfer note; give information about containers eligible for release from the
CCA (for being carried to the screening area) to the e-customs system of the
warehousing service provider; give the carrier 1 transfer note for being
presented to the receiving customs authority thereafter, have the customs
official bear his/her signature and seal, and then monitor and take actions
against violations (if any).
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c.1)
Responsibilities of the customs declarant:
Give
information about the consignment eligible for release from the CCA (customs
declaration number or UCR number or a document using Form No. 29/DSCT/GSQL
applied to container goods or Form No. 30/DSHH/GSQL applied to other goods in
Appendix V issued herewith) to the warehousing service provider;
c.2)
Responsibilities of the customs authority:
c.2.1)
Give information of goods eligible for release from the CCA using form No. 04
(containerized cargo) or form No. 05 (bulk cargo) in Appendix X issued herewith
to the e-customs system of warehousing service provider.
If
the operation of screening of goods is suspended, the customs authority which
issues such a suspension shall update the suspension information on the
e-customs system and send it warehousing service providers.
If
a warehousing service provider requests cancellation of a document certifying
that their goods passed through CCA (with obvious explanation), the customs
official in charge of inspection shall consider approving such a cancellation
on the e-customs system and give that information to the e-customs system of
the warehousing service provider;
c.2.2)
Receive information about goods leaving CCA from the e-customs system of
warehousing service providers;
c.2.3)
If there is a discrepancy between information received from the customs
declarant and information received from the e-customs system notified by a
warehousing service provider (including a case where the declaration contains a
duplicate container number), the customs authority shall verify the information
and cooperate with the Sub-department of Customs where the declaration is
registered (if any) in taking further actions as prescribed;
c.2.4)
If bulk cargo released from the CCA show a discrepancy in quantity or weight
compared to information stated in the customs declaration, the customs official
in charge shall guide the declarant to make an additional declaration as
prescribed in Article 20 of this Circular.
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c.3.1)
Receive information about customs declaration number and UCR number from the
declarant and then take the following actions:
c.3.1.1)
Allow the goods to leave the CCA if information is considered matched after
comparison (including a case where the weight of bulk cargo is actually less
than that stated in the e-customs system);
c.3.1.2)
Not allow the goods to leave the port if information of goods shown on the
e-customs system and at the CCA is considered unmatched, or no information
about consignment eligible for release from the CCA is received, or information
about suspension at the CCA is received, or multiple declarations for a same
container eligible for release from the CCA are received but the number of
declarations submitted is sufficient; and then notify the declaration to
contact with Sub-department of Customs where the goods are stored to take
further actions as prescribed.
c.3.2)
Within 30 minutes after the mean of transport leaves or departs (in case of a
seagoing ship or barge) or passes through a CCA (in case of a motor car),
update information about the goods leaving the CCA using the Form No. 21
(containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued
herewith, and the send them to the e-customs system.
6.
Monitor exported goods in form of gas or liquid pumped from warehouses to means
of transport:
a)
Before the exported good is pumped from a warehouse to a mean of transport:
b.1)
Responsibilities of the customs declarant:
a.1.1)
Register a customs declaration as prescribed;
a.1.2)
Provide information about the exported consignment to a warehousing service
provider (customs declaration number, volume of exported good, location of
tank(s) out of which the gas/liquid is pumped.
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The
customs official in charge shall inspect if the liquid/gas is pumped meeting
required conditions and guide the declarant to take appropriate actions to meet
the conditions.
b)
Monitor process of pumping liquid/gas from a warehouse to a mean of transport:
b.1)
Responsibilities of the warehousing service provider:
b.1.1)
Receive information about good eligible for release from the CCA and permit the
declarant to pump certain volume of liquid/gas as stated in the customs
declaration eligible for release from the CCA (including deficit in terms of
weight or volume as compared to the customs declaration);
b.1.2)
If the warehousing service provider has not received information about the
consignment eligible for release from the CCA or receives information about
suspension at the CCA, the liquid/gas is not permitted to be pumped out of the
warehouse; and then the warehousing service provider shall notify the declarant
to contact the customs authority for completing procedures for the consignment
as prescribed;
b.1.3)
Have related parties sign a report certifying the goods showing signs of
violation or discrepancies (if any);
b.1.4)
Update the information about the amount of liquid/gas pumped into the mean of
transport prescribed in Form No. 22 Appendix X issued herewith and send them to
the e-customs system.
b.2)
Responsibilities of Sub-department of Customs where the goods are stored:
b.2.1)
Director of sub-department of Customs where the goods are stored shall decide a
suitable supervision method as prescribed;
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b.2.3)
Receive information about goods leaving CCA from the e-customs system of
warehousing service providers;
b.2.4)
If the amount of liquid/gas pumped into the mean of transport is less than that
stated in the declaration, the Sub-department of Customs shall require the
declarant to make amendments as prescribed in Article 20 of this Circular.
7.
Supervision of exports entering, being stored, leaving cargo airport terminals
a)
Exports entering an airport terminal
b.1)
Responsibilities of the customs declarant:
a.1.1)
With regard to exports which are granted customs clearance or conditional
customs clearance:
a.1.1.1)
Provide information about the customs declaration number and UCR number of the
consignment for an airport terminal service provider;
a.1.1.2)
If a customs authority discovers a violation, the declarant must present
relevant documentary evidence and provide explanation for the customs
authority; or present goods for inspection upon request of the customs
authority.
a.1.2)
With regard to goods prescribed in Point c Clause 1 and Point a Clause 2
Article 50 of this Circular: Provide information (number of declaration of
independent transport (OLA) or transfer note and UCR number (for exports)) of
the consignment for the airport terminal service provider and comply with
provisions under Clause 2 Article 51b and Clause 3 Article 51c of this
Circular;
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a.2)
Responsibilities of an airport terminal service provider:
a.2.1)
Receive information about goods eligible for release from the CCA; a list of
goods to be screened (if any) from the e-customs system;
a.2.2)
Allow the declarant to bring goods into an airport terminal on receiving such
notification that the goods are eligible for release from the CCA;
a.2.3)
Update the information about the goods and actual weight of the goods entering
the terminal as prescribed in Form No. 28 Appendix X issued herewith and send
them to the e-customs system.
a.3)
Responsibilities of the customs authority:
a.3.1)
Give information about goods eligible for release from the CCA using the Form
No. 10; and lists of goods to be screened (if any) using Form No. 09 in
Appendix X issued herewith to airport terminal service providers; receive
information about goods entering airport terminals from the airport terminal
service provider’s system on the e-customs system;
a.3.2)
Check whether the seals and goods are in their original condition if they are
subject to customs sealing;
a.3.3)
Screen goods under the list of goods to be screened, update information about
screening result on the e-customs system.
b)
With regard to exports stored at an airport terminal:
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b.1.1)
Monitor goods stored at the airport terminal;
b.1.2)
Cooperate in examining the goods upon a decision issued by the competent
authority as per the law;
b.1.3)
Collect, analyze and assess goods entering into a CCA showing signs of
violations against law. Entry of the aforesaid goods into the CCA shall be
suspended as prescribed in Article 52d hereof for physical verification and
further actions shall be taken (if any).
b.2)
Responsibilities of an air terminal service provider:
b.2.1)
Cooperate with customs authorities in abiding by a decision on examination of
goods;
b.2.2)
Update the discrepancies (if any) in its information system on the equivalent
item prescribed in Form No. 31 of Appendix X issued herewith and send them to
the e-customs system.
c)
When loading exports on a mean of transport used for exit of goods:
c.1)
Responsibilities of an air terminal service provider:
c.1.1)
Send information about a list of goods leaving the airport terminal and
expected to be loaded on the mean of transport according to the items
prescribed in Form No. 33 Appendix X issued herewith and send them to the
e-customs system;
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c.1.3)
As soon as practicable after the aircraft takes off, update the list of goods
actually loaded on the mean of transport used for exit of goods on the
e-customs system prescribed in Form No. 32 Appendix X issued herewith and send
them to the e-customs system.
c.2)
Responsibilities of the customs authority:
c.2.1)
Monitor the loading of goods on means of transport using surveillance cameras.
In necessary cases, the Director of sub-department of Customs shall assign
customs officials to conduct in-person supervision;
c.2.2)
Receive information about goods leaving airport terminal and then loaded on
means of transport from the airport terminal service provider’s system.
8.
Supervision of exports entering, being stored, leaving off-airport terminals
a)
When bringing goods into an off-airport terminal: comply with Point a Clause 7
Article 52a of this Circular;
b)
While goods are stored at an off-airport terminal: comply with Point b Clause 7
Article 52a of this Circular;
c)
When the exports leave an off-airport terminal to a checkpoint of export:
comply with Clause 2 Article 51b of this Circular.
Article 52b. Customs supervision in other cases
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a)
With regard to goods transhipped between seaports, goods transhipped between
wharfs in a same seaport:
b.1)
Responsibilities of the customs declarant:
a.1.1)
Comply with customs procedures as prescribed in Clause 1 Article 51a of this
Circular;
a.1.2)
When the goods leave transhipment area, provide information about number of
declaration of independent transport (OLA) of the consignment eligible for
release from the CCA for the warehousing service provider.
a.2)
Responsibilities of a warehousing service provider: Comply with Point a.2,
Point c.3 Clause 5 Article 52a of this Circular;
a.3)
Responsibilities of the customs authority: Comply with Point a.3, Point c.2
Clause 5 Article 52a of this Circular.
b)
With regard to goods transhipped from a foreign country to the transhipment
area and then transhipped abroad from this area:
b.1)
Responsibilities of the customs declarant:
b.1.1)
Comply with customs procedures as prescribed in Clause 2 Article 51a of this
Circular;
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b.2)
Responsibilities of a warehousing service provider: Comply with Point a.2,
Point c.3 Clause 5 Article 52a of this Circular;
b.3)
Responsibilities of the customs authority: Comply with Point a.3, Point c.2
Clause 5 Article 52a of this Circular.
2.
Supervise transhipped goods entering or leaving seaports that are not connected
to the e-customs system
a)
With regard to goods transhipped between seaports, goods transhipped between
wharfs in a same seaport:
b.1)
Responsibilities of the customs declarant:
a.1.1)
Comply with customs procedures as prescribed in Clause 1 Article 51a of this
Circular;
a.1.2)
When the goods leave the transhipment area, comply with Point a Clause 2
Article 52c of this Circular.
a.2)
Responsibilities of a warehousing service provider: comply with Point b Clause
2 Article 52c of this Circular;
a.3)
Responsibilities of the customs authority: comply with Point c Clause 2 Article
52c of this Circular.
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b.1)
Responsibilities of the customs declarant:
b.1.1)
Comply with customs procedures as prescribed in Clause 2 Article 51a of this
Circular;
b.1.2)
When the goods leave the transhipment area, comply with Point a Clause 2
Article 52c of this Circular.
b.2)
Responsibilities of a warehousing service provider: comply with Point b Clause
2 Article 52c of this Circular;
b.3)
Responsibilities of the customs authority: comply with Point c Clause 2 Article
52c of this Circular.
3.
Monitor goods in transit entering, being stored, and leaving seaports
Declarants,
warehousing service providers and customs authorities shall follow customs
procedure as prescribed in Article 51 of this Circular and monitor the goods
under customs supervision as prescribed in Clause 5 Article 52a or Clause 2
Article 52c of this Circular.
4.
Monitor exports which are granted customs clearance or conditional customs
clearance and goods which entered into the CCA at the checkpoint (full or
partial consignment) but the checkpoint of export or loading port for the full
consignment changes
a)
Responsibilities of the declarant or carrier:
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a.2)
Provide information about the customs declaration number or UCR number of the
consignment eligible for release from the CCA to the warehousing service
provider which connected to the e-customs system or comply with Point a Clause
2 Article 52c of this Circular in a case where the warehousing service provider
has not connected to the e-customs system;
a.3)
Present goods for customs officials to check if they are still in their
original condition, sign a transfer note; preserve the status quo of goods when
they are transported to the new checkpoint of export or loading port;
a.4)
Make additional declaration as prescribed in Point a.3, Clause 2 Article 20 of
this Circular (in case of declaration of combined transport) or prescribed in
Clause 7 Article 50 of this Circular (in case of declaration of independent
transport (OLA)). If the carrier wishes to change the checkpoint of export or
loading port, it shall notify the declarant to make additional declaration as
prescribed.
If
the arrival of goods transported under a declaration of independent transport
(OLA) has been updated by the customs authority on the e-customs system, the
declarant or carrier shall make a new declaration of independent transport
(OLA) as prescribed in Point c Clause 1 Article 51 of this Circular at the
Sub-department of Customs where the goods are stored to transport the goods to
the new checkpoint of export or loading port.
b)
Responsibilities of Sub-department of Customs where the goods are stored:
b.1)
Check if the goods are still in their original condition, certify the
notification of change in loading port, checkpoint of export and change the
information about customs supervision stated in the export declaration to the
new checkpoint of export or loading port on the e-customs system according to a
written request of the declarant;
b.2)
Give information about goods eligible for release from the CCA according to the
items prescribed in Form No. 04 (containerized cargo) or Form No. 05 (bulk
cargo) in Appendix X issued herewith to the e-customs system of the warehousing
service provider which connected to the e-customs system or comply with Point c
Clause 2 Article 52c of this Circular in a case where the warehousing service
provider has not connected to the e-customs system;
b.3)
Transfer goods to the customs authority in the new checkpoint of export or loading
port as follows: Make and certify (bearing customs official’s signature and
seal) a transfer note according to original condition of the goods and seals,
then give the declarant 1 transfer note, monitor for further report and actions
against violations (if any) as prescribed or as prescribed in Clause 3 Article
51b of this Circular in a case where the declarant or carrier made a
declaration of independent transport (OLA).
c)
Responsibilities of a warehousing service provider where the goods are stored:
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c.1)
If the information is matched, allow goods to be released from the CCA. If the
information is not matched, require the declarant to contact with the customs
authority to complete the customs procedure as prescribed;
c.2)
Update information about goods released from the CCA according to the items
prescribed in Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in
Appendix X issued herewith to this Circular and send it to e-customs system in
a case where the warehousing service provider has not connected to the
e-customs system.
5.
Monitor exports that are granted customs clearance or conditional customs
clearance but the carrier only loads a part of the consignment on the mean of
transport used for exit of goods according to the customs declarant, the
remaining part of consignment shall be loaded on another mean of transport in
the same checkpoint of export or loading port.
a)
Responsibilities of a warehousing service provider:
a.1)
Notify the declarant of any of the following changes: Quantity of goods
actually loaded on a mean of transport; names, number of routes, new date of
exit of other means of transport to be loaded with the remaining goods as the
basis for the declarant to make additional declaration as prescribed;
a.2)
Update information about containers entering the port if they are still
stored at the port, including: names of mean of transport, number of routes,
and new date of exit;
а.3)
Within 30 minutes after the mean of transport leaves or departs (in case of a
seagoing ship or barge) or passes through a CCA (in case of a motor car),
update information about the goods leaving the CCA using the Form No. 21
(containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued
herewith, and the send them to the e-customs system.
b)
Responsibilities of the customs authority: Give information of goods eligible
for release from the CCA using form No. 04 (containerized cargo) or form No. 05
(bulk cargo) in Appendix X issued herewith to the e-customs system of
warehousing service provider;
c)
Responsibilities of the customs declarant: Make amendments to declaration as
prescribed in Article 20 of this Circular.
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a)
Responsibilities of the declarant:
a.1)
Make amendments to the customs declaration which is granted customs clearance
or conditional customs clearance as prescribed in Article 20 of this Circular
and make a new customs declaration for the remaining goods;
a.2)
Transport the rest of goods to another checkpoint of export or loading port for
export.
b)
Responsibilities of a warehousing service provider:
b.1)
Notify the declarant of making amendments to the declaration according to the
quantity of goods actually exported and make a new declaration for the rest of
goods to transport them to another checkpoint of export or loading port for
export;
b.2)
Within 30 minutes after the mean of transport leaves or departs (in case of a
seagoing ship or barge) or passes through a CCA (in case of a motor car),
update information about the goods leaving the CCA using the Form No. 21
(containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith,
and the send them to the e-customs system;
b.3)
Check information about the goods eligible for release from the CCA and update
information about the rest of goods which passed through the CCA on the
e-custom area.
c)
Responsibilities of Sub-department of Customs where the goods are stored:
c.1)
Cancel the information about certifying the declaration of exports released
from the CCA on the e-customs system and update information that the goods
loaded on the mean of transport and the rest of goods are eligible for release
from the CCA in order for the warehousing service provider to allow the goods
to leave the port;
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d)
Responsibilities of the customs authority where the customs declaration is
registered:
According
to a request for amendments made by a declarant, the customs authority shall
make amendments as prescribed in Article 20 of this Circular (amend or reduce
the quantity of goods actually exported and delete the list of containers not
actually exported, and then receive a new export declaration).
7.
Monitor exports which are be granted customs clearance or conditional customs
clearance, entered the CCA at the checkpoint but the declarant requests to
bring the goods back to the inland.
a)
If a declarant requests the cancellation of customs declaration:
a.1)
Responsibilities of the customs declarant: Send a document to the
Sub-department of Customs where the goods are stored, specifying the
information of declaration (name, TIN, number of declaration, date of
declaration registration, Sub-department of Customs where the declaration is
registered), to notify that the procedure for cancellation of the declaration
is completed as prescribed in Article 22 of this Circular and make a request to
allow the goods to leave the CCA;
a.2)
Responsibilities of the customs authority:
According
to the request to allow the goods to leave the CCA and information about
cancellation of the export declaration on the e-customs system or certification
of cancellation of customs declaration to bring the goods back to inland issued
by the Sub-department of Customs where the declaration is registered (in case
of physical customs declaration), the Sub-department of Customs where the goods
pending export are stored shall take the following actions:
a.2.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Update information of goods eligible for release from the CCA using form No. 21
(containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith
and send it to the e-customs system of warehousing service provider;
a.2.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system: Certify (bear signature and seal of the customs official) the list of
containers or list of goods, and then give the declarant 01 copy for further
presentation to the warehousing service provider when the goods leave the CCA
as prescribed.
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a.3.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Check
packages of the goods; check if the information of goods eligible for release
from the CCA received from the e-customs system or the declarant and those
actually passed through in terms of containers’ numbers, seal number of carrier
or quantity, weight, volume of bulk cargo (subject to delivery terms and
conditions) and take the following actions:
a.3.1.1)
If the information is matched, allow goods to be released from the CCA. If the
information is not matched, require the declarant to contact with the customs
authority to complete the customs procedure as prescribed;
a.3.1.2)
Update information of goods eligible for release from the CCA using form No. 21
(containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith
and send it to the e-customs system.
a.3.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system: According to the list of containers or the list of goods bearing
certification of the customs official (signature and seal) provided by the
declarant, the warehousing service provider shall check if the received
information and actual goods are matched in order to allow the discharge of
goods from the CCA.
b)
If the declarant makes a request to export partial consignment under the
customs declaration and bring the rest of consignment back to inland:
b.1)
Responsibilities of the customs declarant:
b.1.1)
Submit a request for amendment to the Sub-department of Customs where the
declaration is registered (specifying declaration number; number of containers
if the goods are loaded on containers; UCR number) as prescribed in Article 20
of this Circular;
b.1.2)
Send a document to the Sub-department of Customs where the goods are stored,
specifying the information of declaration (name, TIN, number of declaration,
date of declaration registration, Sub-department of Customs where the
declaration is registered), to notify that the procedure for additional
declaration is completed and request to bring goods not to be exported out of
the CCA.
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b.2.1)
Responsibilities of the Sub-department of Customs where the customs declaration
is registered:
Receive
additional declarations and update them on the e-customs system;
b.2.2)
Responsibilities of Sub-department of Customs where the goods are stored:
According
to a request made by the declarant to allow the goods to leave the CCA and
additional export declarant made on the e-customs system or physical declaration
amendment (if any) of the where the declaration is registered, the
Sub-department of Customs where the goods are stored shall:
b.2.2.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Give
information of goods eligible for release from the CCA using form No. 21
(containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith
to the e-customs system of warehousing service provider;
b.2.2.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system:
Certify
(bear signature and seal of the customs official) the list of containers or
list of goods, and then give the declarant 1 copy for further presentation to
the warehousing service provider when the goods leave the CCA as prescribed.
b.3)
Responsibilities of a warehousing service provider:
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Check
packages of the goods; check if the information of goods eligible for release
from the CCA received from the e-customs system or the declarant and those
actually passed through in terms of containers’ numbers, seal number of carrier
or quantity, weight, volume of bulk cargo (subject to delivery terms and
conditions) and take the following actions:
b.3.1.1)
If the information is matched, allow goods to be released from the CCA. If the
information is not matched, require the declarant to contact with the customs
authority to complete the customs procedure as prescribed;
b.3.1.2)
Update information about goods released from the CCA according to the items
prescribed in Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in
Appendix X issued herewith to this Circular and send it to e-customs system in
a case where the warehousing service provider has not connected to the
e-customs system.
b.3.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system: According to the list of containers or the list of goods bearing
certification of the customs official (signature and seal) provided by the declarant,
the warehousing service provider shall check if the received information and
actual goods are matched in order to allow the discharge of goods from the CCA.
8.
Monitor goods leaving CCA without customs declaration registration or imports
to be re-exported
a)
With regard to goods which are under garnishment decisions of a customs
authority (police authority, court, etc.), goods serving urgent cases or
national defense and security purposes which are exempt from customs procedure:
a.1)
Responsibilities of the customs declarant: Present the document issued by the
competent authority in order for the Sub-department of Customs to inspect as
prescribed;
a.2)
Responsibilities of Sub-department of Customs where the goods are stored:
a.2.1)
At the port/warehouse/storage yard which connected to the e-customs system:
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a.2.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system:
Print
and certify (bear signature and seal of the customs official) a list of goods
CCA and give it to the declarant for further presentation to the warehousing
service provider according to relevant documents issued by the competent
authority.
a.3)
Responsibilities of a warehousing service provider:
a.3.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Check
packages of the goods; check if the information of goods eligible for release
from the CCA received from the e-customs system or the declarant and those
actually passed through in terms of containers’ numbers, seal number of carrier
or quantity, weight, volume of bulk cargo (subject to delivery terms and
conditions) and take the following actions:
a.3.1.1)
If the information is matched, allow goods to be released from the CCA. If the
information is not matched, require the declarant to contact with the customs authority
to complete the customs procedure as prescribed;
a.3.1.2)
Update information of goods eligible for release from the CCA using form No. 21
(containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith
and send it to the e-customs system.
a.3.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system:
According
to the list of containers or the list of goods bearing certification of the
customs official (signature and seal) provided by the declarant, the
warehousing service provider shall check if the received information and actual
goods are matched in order to allow the discharge of goods from the CCA.
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b.1)
Responsibilities of the good owner or carrier: Make a request for re-export or
return of goods to the consignor to the Sub-department of Customs where the
goods are stored, specifying reasons for incorrect or lost consignment, or
denial of goods (the request must state bill of lading number, declaration
number (if any), expected export time, checkpoint of export, etc.);
b.2)
Responsibilities of Sub-department of Customs where the goods are stored:
b.2.1)
According to the request of declarant, the Sub-department of Customs where the
goods are stored shall check the documents of consignment. If no sign of
violations against the law is found, the following actions shall be taken:
b.2.1.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Give information about goods eligible for release from the CCA to the e-customs
system of the warehousing service provider;
b.2.1.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system: Certify (bear signature and seal of the customs official) the list of
containers or list of goods, and then give the declarant 01 copy for further
presentation to the warehousing service provider when the goods leave the CCA
as prescribed.
b.2.2)
If any sign of violation against the law is found, the full consignment shall
be inspected physically, if the physical inspection and the bill of lading are
matched and no violation against the law is found, the Sub-department of
Customs shall consider re-exporting the consignment. If the physical inspection
and bill of lading are not matched or any violation against the law is found,
further actions shall be taken as prescribed.
b.3)
Responsibilities of a warehousing service provider:
b.3.1)
At the port/warehouse/storage yard which connected to the e-customs system:
Check
packages of the goods; check if the information of goods eligible for release
from the CCA received from the e-customs system or the declarant and those
actually passed through in terms of containers’ numbers, seal number of carrier
or quantity, weight, volume of bulk cargo (subject to delivery terms and
conditions) and take the following actions:
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b.3.1.2)
Update information of goods eligible for release from the CCA using form No. 21
(containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith
and send it to the e-customs system.
b.3.2)
At the port/warehouse/storage yard which did not connect to the e-customs
system:
According
to the list of containers or the list of goods bearing certification of the
customs official (signature and seal) provided by the declarant, the
warehousing service provider shall check if the received information and actual
goods are matched in order to allow the discharge of goods from the customs
controlled area.
9.
With regard to goods to be transhipped to an anchorage of ships/boats
a)
Before transhipment:
a.1)
Responsibilities of a receiving warehousing service provider:
a.1.1)
Make a request for transhipment (specifying: name of ship, route number, bill
of lading number, quantity, weight, expected date and time) and send it to the
Sub-department of Customs in charge of the transhipment area;
a.1.2)
Receive lists of goods to be unloaded at the port from the e-customs system.
a.2)
Responsibilities of the customs authority:
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a.2.2)
Give information about goods to be unloaded at the port to the e-customs system
of warehousing service provider.
b)
During transhipment:
b.1)
Responsibilities of the warehousing service provider:
b.1.1)
If an discrepancy in goods exists, the goods are not in original condition or
any sign of violations against the law is found, it shall give a notice to the
Sub-department of Customs in charge of the transhipment area for further
actions;
b.1.2)
Sign a certification after completion of transhipment (if any).
b.2)
Responsibilities of customs authority in charge of transhipment area:
Receive
information about discrepancies, changes to original condition or signs of violations
(if any) for further actions:
b.2.1)
Check if the goods are in original condition; make and sign a certification and
give it to the warehousing service provider to keep the good in original
condition;
b.2.2)
Verify the reasons and take actions against violations (if any) and transmit
information to the receiving Sub-department of Customs for further procedures
as prescribed.
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c.1)
Responsibilities of the warehousing service provider: Update information of
goods unloaded using form No. 14 (containerized cargo) or form No. 15 (bulk
cargo) in Appendix X issued herewith and send it to the e-customs system;
c.2)
Responsibilities of the customs authority: Receive information about unloaded
goods sent by the warehousing service provider.
10.
Customs supervision applied to exports which are granted customs clearance or
entered an airport terminal (full or partial consignment) but then entered to
another airport terminal
a)
A declarant, if wishes, may request a change of airport terminal (under
management of the same Sub-department of Customs):
b.1)
Responsibilities of the customs declarant:
a.1.1)
Send the request to the customs authorities and airport terminal service
providers of departure and destination, and provide information about the goods
(UCR number and customs declaration number);
a.1.2)
Receive goods at the airport terminal of departure after receiving the approval
of the customs officials and airport terminal service providers of departure
and destination;
a.1.3)
Present goods to customs officials in charge of airport terminal of departure
for sealing and customs officials in charge of airport terminal of destination
for checking.
a.1.4)
Transport goods from the airport terminal of departure to the airport terminal
of destination, and maintain the goods in their original condition during the
transport as prescribed.
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a.2.1)
At the airport terminal of departure:
a.2.1.1)
Approve the request for change of airport terminal submitted by the declarant;
update information about supervision place and goods eligible for release from
the CCA on the e-customs system according to items prescribed in Form No. 11
Appendix X issued herewith sent to the e-customs system of the airport terminal
service provider of departure;
a.2.1.2)
Check if the packages of goods and seals are in their original condition (if
any), compare information about the goods in reality and those stated in the
e-customs system;
a.2.1.3)
Seal the goods if they have not been sealed and notify the customs officials of
the terminal of destination by phones or walkie-talkies for further receipt.
a.2.2)
At the airport terminal of destination:
a.2.2.1)
Check if the packages of goods and seals are in their original condition (if
any), compare information about the goods in reality and those stated in the
e-customs system;
a.2.2.2)
Send information about goods eligible for release from the CCA at the airport
terminal of destination on the e-customs system according to items prescribed
in Form No. 11 of Appendix X issued herewith to the e-customs system of the
airport terminal service provider.
a.3)
Responsibilities of air terminal service provider of departure:
a.3.1)
Receive the request, information about customs declaration number and UCR
number from the declarant; and then compare them to the list of goods eligible
for leaving the CCA received from the e-customs system:
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a.3.1.2)
Not allow the goods to leave the airport terminal when the information received
on the e-customs system and the goods released from the CCA in reality is not
matched or information about suspension at the CCA is received from the
e-customs system, and then notify the declarant to contact the customs
authority for further procedures.
a.3.2)
Send information about goods leaving the airport terminal according to the
items prescribed in Form No. 32 Appendix X issued herewith and send them to the
e-customs system;
a.3.3)
Transfer the goods to the declarant.
a.4)
Responsibilities of air terminal service provider of destination:
a.4.1)
Receive the request, information about customs declaration number and UCR
number from the declarant; and then compare them to the list of goods eligible
for entering the CCA received from the e-customs system:
a.4.1.1)
Allow the goods to enter the airport terminal when the information is matched;
a.4.1.2)
Not allow the goods to leave the airport terminal when the information is not
matched or information about suspension at the CCA is received from the
e-customs system, and then notify the declarant to contact the customs
authority for further procedures.
a.4.2)
Update information about goods eligible for entering the airport terminal
according to the items prescribed in Form No. 28 Appendix X issued herewith and
send them to the e-customs system.
b)
The declarant who makes a request for changing the checkpoint of export or
loading port under management of 2 Departments of Customs and bringing goods
back to inland shall comply with Clause 2 Article 22 of this Circular.
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b.2)
Responsibilities of the customs authority:
b.2.1)
comply with Point b Clause 2 Article 22 of this Circular;
b.2.2)
Send information about goods eligible for leaving the airport terminal of
destination on the e-customs system according to items prescribed in Form No.
11 of Appendix X issued herewith to the e-customs system of the airport
terminal service provider.
b.3)
Responsibilities of the air terminal service provider:
b.3.1)
Check if information about the goods in reality and those eligible for leaving
airport terminal are matched; receive information from the e-customs system and
take the following actions:
b.3.1.1)
Allow the goods to leave the airport terminal when the information is matched;
b.3.1.2)
Not allow the goods to leave enter the airport terminal when the information is
not matched and then notify the declarant to contact the customs authority for
further procedures.
b.3.2)
Update information about goods leaving the airport terminal according to the
items prescribed in Form No. 32 Appendix X issued herewith and send them to the
e-customs system.
Article 52c. Customs supervision applied to exports and imports passing
through checkpoints, ports, warehouses, storage yards not connected to the
e-customs system
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a)
Responsibilities of the declarant:
a.1)
With regard to imports which are granted customs clearance or conditional
customs clearance or entered storage or inspection site or under independent
transport:
The
declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL
Appendix V applied to container goods (list of containers) or 1 list of goods
using Form No. 30/DSHH/GSQL Appendix X applied to other goods (list of goods)
or a notification of approval for transport declaration for the customs
authority in charge of the port, warehouse or storage yard.
The
declarant shall print the list of containers and the list of goods on the
customs information portal (http://www.customs.gov.vn) or the e-customs system
of the declarant. If there is any change to the list of containers or the list
of goods compared to the customs declaration when the declarant receives goods
at the checkpoint of import, the declarant shall print or request the customs
official at the Sub-department of Customs at the checkpoint to print the list
of containers or the list of goods from the e-customs system.
In
case of physical customs declaration, the declarant shall present it to the
Sub-department of Customs where the declaration is registered for certification
of customs clearance or conditional customs clearance;
a.2)
With regard to imports leaving the port/checkpoint subject to customs sealing
prescribed in Clause 3 Article 50 of this Circular: Present the goods to the
customs authority for sealing; keep the goods and seals in their original
condition; transfer the goods to the Sub-department of Customs of destination
for further procedures as prescribed.
b)
Responsibilities of the warehousing service provider:
b.1)
According to the list of container or the list of goods or notification of
approval for transport declaration bearing certification of the customs
official (with signature and seal) provided by the declarant, the warehousing
service provider shall compare the information about the goods in reality and
in the e-customs system in terms of container number, seal number (if any),
quantity of packages, weight of packages, weight of bulk cargo, the warehousing
service provider shall allow the goods to leave the CCA;
b.2)
If the information is not matched, the warehousing service provider shall
notify the Sub-department of Customs where the goods are stored or the
Sub-department of Customs where the declaration is registered as quickly as
possible for further actions.
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c.1)
Check if the information about the list of containers, the list of goods or the
notification of approval for transport declaration provided by the declarant
and those in the e-customs system are matched;
c.2)
With regard to the cases subject to sealing as prescribed in Clause 3 Article
50 of this Circular:
c.2.1)
Check the outer condition of goods, compare container number and seal number of
the carrier and the customs declaration on the e-customs system, bill of lading
(if any) for customs sealing;
c.2.2)
Send a transfer note to the customs authority of destination for further
procedures as prescribed;
c.2.3)
Seal and certify the sealing (if any) on the e-customs system.
In
case of bulk cargo, bulky goods, oversize load goods which cannot be sealed,
the customs official shall make a note “goods not eligible for sealing”,
specifying other information (if any) about the goods, including description,
quantity, categories, symbol, origin on the transfer note or pictures of goods
in the original condition enclosed with the transfer note (if necessary).
c.3)
In case of goods eligible for release from the CCA, after certification on the
e-customs system, the customs official shall bear his/her certification
(signature and seal) of eligibility for release from the CCA. If a declaration
of independent transport (OLA) is used, the customs official shall, according
to the notification of approval for transport declaration provided by the
declarant, bear his/her certification (signature and seal) in the first page of
the notification and require the declarant to give it to the warehousing
service provider for supervision of the goods leaving the CCA.
With
regard to imports leaving the CCA at the checkpoint of road, waterway, inland
waterway, international railway: The Sub-department of Customs at the
checkpoint shall check the information provided by the declarant or carrier as
provided in Point a.1 of this Clause and information on the e-customs system
for supervision of imports leaving the CCA; and then certify the goods released
from the CCA on the e-customs system.
If
the goods are not eligible for release from the CCA, the Sub-department of
Customs shall guide the declarant to complete the customs procedure as
prescribed;
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2.
Customs supervision applied to exports
a)
Responsibilities of the declarant:
a.1)
With regard to exports exempt from physical inspection which are granted
customs clearance or conditional customs clearance or approved with independent
transport, when adequate goods are gathered in the CCA:
The
declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL
Appendix V applied to goods transported by containers (list of containers) or 1
list of goods using Form No. 30/DSHH/GSQL Appendix V applied to other goods
(list of goods) or a notification of approval for transport declaration for the
supervisory Sub-department of Customs of the port, warehouse or storage yard.
The
declarant shall print the list of containers and the list of goods on the
customs information portal (http://www.customs.gov.vn) or the e-customs system
of the declarant. If there is any change to the list of containers or the list
of goods compared to the customs declaration when the goods entered the CCA,
the declarant shall print or request the customs official at the Sub-department
of Customs at the checkpoint to print the list of containers or the list of
goods from the e-customs system.
In
case of physical customs declaration, the declarant shall present it to the
Sub-department of Customs where the declaration is registered for certification
of customs clearance or conditional customs clearance;
a.2)
With regard to goods subject to customs sealing as prescribed in Clause 3
Article 50 of this Circular, the exports subject to physical inspection which
are granted customs clearance or conditional customs clearance at the
Sub-department of Customs outside the checkpoint area, the declarant shall
present the goods and a transfer note (if any) to the Sub-department of Customs
at the checkpoint of export. After the customs authority conducts inspection
and certification, the declarant shall comply with Point a.1 of this Clause;
a.3)
With regard to exports subject to physical inspection carried out by the
Sub-department of Customs at the checkpoint of export, after the goods are granted
be granted customs clearance or conditional customs clearance, the declarant
shall comply with Point a.1 of this Clause.
b)
Responsibilities of the warehousing service provider:
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b.2)
If the information is not matched, the warehousing service provider shall
notify the Sub-department of Customs where the goods are stored or the
Sub-department of Customs where the declaration is registered as quickly as
possible for further actions.
c)
Responsibilities of the customs authority:
c.1)
Check if the information about the list of containers, the list of goods or the
notification of approval for transport declaration provided by the declarant
and those in the e-customs system are matched;
c.2)
With regard to the cases subject to sealing as prescribed in Clause 3 Article
50 of this Circular: Check the condition of customs seals (if any) on the
e-customs system; certify the arrival of goods on the e-customs system;
c.3)
If the goods are eligible for release from the CCA, the customs official shall
bear his/her signature and seal on documents. If a declaration of independent
transport (OLA) is used, the customs official shall, according to the
notification of approval for transport declaration provided by the declarant,
bear his/her certification (signature and seal) in the first page of the
notification and require the declarant to give it to the warehousing service
provider for supervision of the goods being loaded on the mean of transport.
With
regard to exports passing through checkpoints by road, waterway, inland
waterway, international railway, the certification of goods released from the
CCA on the e-customs system shall be made after the goods passed through the
border area to the country of importation.
If
the goods are not eligible for release from the CCA, the Sub-department of
Customs shall guide the declarant to complete the customs procedure as
prescribed;
c.4)
Certify that the goods passed the CCA on the e-customs system after the goods
were loaded on the mean of transport for export;
c.5)
With regard to exported crude oil at offshore drilling sites or overlapping
areas and goods prescribed in Clause 1 Article 93 of this Circular, the
Sub-department of Customs where the declaration is registered shall certify
that the goods passed through the CCA after the customs declaration has been
granted customs clearance (without in-person supervision).
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3.
Management of goods entering, being stored, and leaving CFS
All
services performed in CFS shall be subject to supervision of the customs
authority. If exported consignments are consolidated into a container, the CFS
operator shall make a list of goods to be consolidated (2 originals) using the
Form No. 25/DMXK-CFS/GSQL Appendix V issued herewith. Upon completion of
consolidation, the customs official in charge shall certify the lists, and then
give 1 copy to the CFS operator and keep 1 copy at the customs authority.
a)
With regard to imports entering CFS: After all the goods stated in the Master
Bill are imported or exported, the CFS operator shall monitor every Master
Bill;
b)
With regard to exports entering CFS: According to the list of goods in exported
consignments to be consolidated in a same container, the CFS operator shall
monitor exported consignments that do not enter the CFS within a prescribed
time limit as prescribed in Clause 3 Article 61 of the Law on Customs;
c)
Reports on goods entering, leaving CFS and goods in stock: Every 5th day of the
first month in the subsequent quarter, the CFS operator shall send a report on
goods' condition and operation of CFS using Form No. 26/CFS/GSQL Appendix V
issued together with this Circular to the supervisory Sub-department of Customs
of the CFS.
Article 52d. Suspension of release of goods from the CCA
During
customs supervision and patrol at customs area and collecting information about
exported and imported consignments, if any sign of violations against customs
laws is found:
1.
Responsibilities of Director of sub-department of Customs where the declaration
is registered or where the goods are stored
a)
Check information about the consignment on the e-customs system to ensure that
the consignment is still in the customs controlled area;
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c)
The notification of suspension shall be made in accordance with Form No.
11/TBTDGS/GSQL Appendix V issued herewith.
2.
Responsibilities of Sub-department of Customs where the goods are stored:
a)
Inspect the goods physically in the witness of the declarant, carrier, or
warehousing service provider where the goods are stored and information
provider (if any);
b)
Take a record and take actions against any violation of customs law as per the
law. The actions taken shall be notified to relevant agencies.
3.
Responsibilities of the warehousing service provider:
a)
Only allow the goods to leave and enter the port/warehouse/storage yard when
the customs authority certifies that the goods are eligible for release from
the CCA, unless it receives the notification of suspension from the customs
authority;
b)
Cooperate with the customs authority to transport the goods to the inspection
site at the request of customs authority or allow the goods to be released from
the CCA after receiving the cancellation of suspension from the customs
authority.
Article 52dd. Cooperation in information exchange and upon system’s
breakdown
1.
Responsibilities of the warehousing service provider:
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b)
Before the goods enter the storage area, the warehousing service provider shall
provide the customs authority with the master diagram of the storage area of
exported, imports or goods in transit, goods that are imported more than 90
days since the arrival date at the checkpoint but no one comes to receive and
transhipped goods (if any) using the Form No. 13 in Appendix X issued herewith
(only provide it for the customs authority for the first time and keep it
updated thereafter);
c)
Update and send to the e-customs system information about goods entering, being
stored, and leaving as prescribed in Article 52, Article 52a and Article 52b of
this Circular; record information about goods which passed through the CCA on
the e-customs system of the warehousing service provider within 5 years for
further investigation, reporting, statistics, comparison, and study upon
requests of customs authority;
d)
During unloading process, if any discrepancy exists (the goods are not in
original condition; deviation in quantity, weight, container number, seal
number of the carrier, seal number of customs) between the goods reality and
those in the list expected to be unloaded provided by the customs authority,
the warehousing service provider shall cooperate with the customs authority to
inspect if the goods are in their original condition.
If
the goods show sign of violations against the law, the warehousing service
provider shall follow the guidance of the customs authority (mark and seal
containerized cargo on the premises and use the surveillance camera system; or
bring bulk cargo in packages to separate storage area). Update information and
send it to the e-customs system as prescribed;
dd)
If the original condition of the goods changes (changing empty containers,
packages, stuffing and unstuffing) during the storage, the warehousing service
provider shall, upon completion of the change, update information and send it
to the e-customs system as prescribed. The original condition of goods only be
changed with the approval and supervision of the customs authority;
e)
Notify the carrier or good owner to contact with the customs authority if the
consignment is not eligible for release from the CCA or the customs authority
issues a notification of suspension of release of goods from the CCA.
2.
Responsibilities of the customs authority:
a)
Through the e-customs system, provide warehousing service providers with
information about goods to be off-loaded, containers to be screened (if any),
information about change of customs declaration status (if any), change of
containers eligible for release from the CCA (if any), goods eligible for
release from the CCA using equivalent Forms in Appendix X issued herewith;
b)
Receive and handle information responded and updated on the e-customs system by
the warehousing service provider as prescribed. If the customs authority
receives information about discrepancies or goods not in their original
condition compared to information provided by the warehousing service provider
or information about the good showing sign of violation, the customs authority
shall verify if the goods are in their original condition and adopt customs
supervision and inspection measures to prevent violations of customs law as
prescribed.
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c)
Receive and handle difficulties of declarants, warehousing service providers;
provide phone number for receiving information and cooperate in dealing with
notifications sent from warehousing service providers;
d)
Annually, according to the risk management information, the Departments of
Customs of province shall inspect how warehousing service providers in the
province monitor goods entering, being stored at, leaving
ports/warehouses/storage yards; direct affiliated entities to expedite
warehousing service provider to improve the connection or upgrade of their
system (if any) as prescribed;
dd)
The Director of the General Department of Customs shall stipulate message
format exchanged between the customs authority and warehousing service
provider.
3.
If the e-customs system and the e-customs system of a warehousing service
provider cannot exchange information (hereinafter referred to as breakdown).
a)
Responsibilities of the warehousing service provider:
a.1)
Within 1 hour from the moment that electronic transactions cannot proceed, the
warehousing service provider shall notify the Sub-department of Customs
managing the supervised area in writing of the breakdown (including: name and
code of port/warehouse/storage yard; name and code of customs authority in
charge of the warehousing service provider; description of breakdown, date and
time; full name of the person who certifies the breakdown, etc.); to deal with
the breakdown so as to avoid bottlenecks of export and import of goods, entry
and exit of means of transport, and record the breakdown in the logbook
according to items in Form No. 35 Appendix X issued herewith for further
monitoring;
a.2)
According to the list of goods eligible for release from the CCA bearing
certification of the Sub-department of Customs or information about goods
eligible for release from the CCA provided by the customs authority, the
warehousing service provider shall allow exports to be loaded on the means of
transport or allow imports to leave the customs controlled area;
a.3)
Update information about goods leaving CCA as soon as possible after the
e-customs system is fixed.
b)
Responsibilities of the customs authority:
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b.2)
The Director of sub-department of Customs where the e-customs system breaks
down shall assign technicians to take in charge and deal with the e-customs
system's breakdown round-the-clock; within 1 hour from the moment that
electronic transactions cannot proceed, the Manager shall notify the
warehousing service provider in writing to deal with breakdown and avoid
bottlenecks of export and import of goods and entry and exit of means of
transport;
b.3)
The Director of sub-department of Customs where the e-customs system breaks
down shall assign customs officials to cooperate with the warehousing service
provider to determine and rectify the breakdown. If the breakdown cannot be
rectified, the Manager shall make a record of the breakdown condition, time and
place of breakdown and notify the Help Desk of customs procedure and follow
guidelines;
b.4)
If the e-customs system and system of the warehousing service provider cannot
exchange information but the e-customs system still has information about goods
eligible for release from the CCA, every 15 minutes since the breakdown, the
customs official in charge shall check declarations eligible for release from
the CCA on the e-customs system, consolidate information about goods eligible
for release from the CCA according to items in Form No. 36 Appendix X issued
herewith and send them to the warehousing service provider as the basis for
allowing the goods to leave the CCA;
b.5)
Request the warehousing service provider to update information about
consignments released from the CCA as soon as possible after the e-customs
system is fixed.
Article 53. Basis for
determination of exports
1.
78 If goods are exported by sea, air, railway, inland waterways,
transhipment port, transhipment area; goods supplied for outbound vessels or
airplanes; exports transported together with the carrier through air
checkpoint; exports stored in CFSs or ICDs, the basis for determination of
exports is the export declaration that has been granted customs clearance and
certified that goods have been released from the CCA when they are loaded onto
the outbound vehicle. For exports stored in bonded warehouses, the basis for
determination of exports is the export declaration that has been granted
customs clearance and certified that the exports have been moved into the
bonded warehouse on the e-customs system.
2. With regard to goods
exported through a checkpoint by road or by river, the basis is the export
declaration that has been granted customs clearance and certified by a customs
official that the goods have passed through the CCA on the e-customs system
when goods are transported across the border to the importing country.
3.79
With regard to indirect export (indirect export means a situation in
which goods are manufactured by a local manufacturer in Vietnam under a
contract with a foreign partner and then delivered to a local importer in
Vietnam for further processing at the request of the foreign party), goods that
are temporarily exported for re-import and then repurposed, goods sold from the
domestic market into a free trade zone in a border economic zone, a
export-processing zone, or an EPE, domestic goods exported under an inward
processing contract, the basis is the export or import declaration that has
been granted customs clearance.
4. In case of physical
customs declaration:
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b) With regard to goods
mentioned in Clause 3 of this Article, the basis is the declaration of exports
that have been granted customs clearance.
Chapter III
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION OF GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS,
MATERIALS AND SUPPLIES IMPORTED FOR MANUFACTURING OF DOMESTIC EXPORTS; EXPORTS
AND IMPORTS OF EXPORT PROCESSING ENTERPRISES
Section 1. GENERAL
PROVISIONS
Article 54. Imported
raw materials/supplies, machinery, equipment
1. Raw
materials/supplies imported for inward processing or manufacturing of exports
include:
a) Materials,
semi-finished products, components, knock-down kits directly used for inward
processing operations or manufacturing operations and are converted into the
exports;
b) Supplies that are
directly used for inward processing or manufacturing operations but are not
converted into the exports.
c) Finished products imported
to be attached to exports, packed together with exports that are made of
imported raw materials/supplies, or packed together with exports that are made
of raw materials/supplies bought inland or self-supplied by the exporter to
create full packs for exports.
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dd) Raw
materials/supplies, components, knock-down kits imported for repair or
recycling of exports;
e) Samples imported
for inward processing or manufacturing of exports.
2. Imported machinery
and equipment leased out or lent by the hirer to the processor to perform the
processing contract.
Article 55.
Consumption rates for processing and manufacturing of goods for export
1. Consumption rate
for manufacturing means the amount of raw materials and supplies used in
reality for processing or manufacturing a unit of product for export and is
determined according to Form No. 27 in Appendix II hereof.
In the cases where the
scraps or discarded products created during the process of manufacturing the
previous batch of exports are used for recycling or manufacturing of the next
batch, a separate consumption rate must be established in accordance with this
Article. (Example: Enterprise A imports tobacco to manufacture first-class and
second-class tobacco shreds for exports. The process includes manufacturing of
first-class tobacco shreds, drying, pressing and cutting to manufacture
second-class tobacco shreds. Enterprise A must establish separate consumption
rates for first-class and second-class tobacco shreds);
Scraps are unusable
raw materials that are left over during processing or manufacturing of exports
and then collected to be used as raw materials for manufacturing of other
products; discarded products are finished products or semi-finished products
that fail to meet technical standards (in terms of specifications, sizes,
qualities, etc.) and discarded during the processing or manufacturing of
exports instead of being exported.
2. Data and documents about
determination of consumption rates must be retained. Consumption rates applied
to the products exported in the fiscal year must be notified to the customs
when submitting the statement mentioned in Clause 2 Article 60 of this
Circular.
Notification of
consumption rates is not required if finished products are not available at the
end of the fiscal year (e.g. sea-going vessels that have a 3-year manufacturing
period, in which case the consumption rates must be notified in the third
fiscal year).
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3. Consumption rates
shall be used by traders and the customs to determine tax payable when
repurposing or selling exports domestically, making decision on tax refund or
tax cancellation during post-clearance inspection or specialized inspection.
Article 56.
Notification of processing/manufacturing facilities, locations of raw
materials/supplies, machinery, equipment and products to be exported;
processing contracts and appendices thereof
1. Notification of
processing/manufacturing facilities, locations of raw materials/supplies,
machinery, equipment and products to be exported (hereinafter referred to as
“manufacturing notification”)
a) Responsibilities of
the trader:
a.1) Submit the
manufacturing notification according to form No. 20 in Appendix II hereof and
other documents specified in Clause 1 Article 37 of Decree No. 08/2015/ND-CP to
the Sub-department of Customs which is expected to carry out customs procedures
as prescribed in Clause 1 Article 58 of this Circular (hereinafter referred to
as supervisory Sub-department of customs) through the e-customs system. This
provision also applies to export processing enterprises (EPEs)
In case of an error in
the e-customs system, the trader shall submit form No. 12/TB-CSSX/GSQL in
Appendix V hereof;
a.2) In case of change
in information, submit an additional notification to the supervisory
Sub-department of customs according to form No. 20 in Appendix II or form No.
12/TB-CSSX/GSQL in Appendix V hereof within 03 working days from the day on
which the change occurs;
a.3) If raw
materials/supplies or products have to be stored outside the said manufacturing
facility, the storage location must be notified to the supervisory
Sub-department of customs (form No. 20 in Appendix II or form No.
12/TB-CSSX/GSQL in Appendix V hereof) before they are moved to such location;
a.4) In case of change
of the supervisory Sub-department of customs which received the manufacturing
notification, inform the previous supervisory Sub-department of customs and the
new supervisory Sub-department of customs through the e-customs system or in
writing, and submit the manufacturing notification to the latter in accordance
with Point a.1 of this Clause. Statements shall be submitted to the new
supervisory Sub-department of customs in accordance with Article 60 of this
Circular;
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a.6) Receive feedbacks
from the customs authority to revise information (if required).
b) Responsibilities of
the customs authority:
b.1) Ensure that the
manufacturing notification is automatically received by the e-customs system;
b.2) Within 02 working
hours after notification is received, compare information on the manufacturing
notification with enclosed documents and follow the instructions below:
b.2.1) If the
comparison result is not satisfactory or information is inadequate, inform the
trader through the e-customs system;
b.2.2) If the result
is satisfactory, inform the trader of the acceptance through the e-customs
system;
b.2.3) Inform the
trader if a site inspection is required according to Clause 1 Article 57 of
this Circular.
b.3) Carry out an
inspection at the manufacturing facility if required according to Article 39 of
Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No.
59/2018/ND-CP, and Article 57 of this Circular;
b.4) Carry out an
inspection at the storage location outside the manufacturing facility if it is
suspected that the raw materials/supplies and products are not stored at the
registered location.
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2. Notifications of
processing contracts and appendices thereof
a) Responsibilities of
the trader:
Before exporting or
importing raw materials, supplies, machinery or equipment serving execution of
a processing contract with a foreign trader, a notification of such processing
contract and appendices thereof shall be submitted to the supervisory
Sub-department of customs which received the manufacturing notification
according to form No. 21 and form No. 22 in Appendix II hereof through the
e-customs system, or according to form No. 18/TBHDGC/GSQL in Appendix V hereof.
The e-customs system will automatically receive the notification and generate a
receipt number.
Only one notification
is required. Additional notifications shall be submitted in case of change to
information in the previous notification. The receipt number shall be written
on the declaration of exported or imported raw materials, supplies, machinery
and equipment serving execution of the processing contract according to
instructions in form No. 01 and form No. 02 in Appendix II hereof.
b) Responsibilities of
the customs authority:
Use information in the
notifications submitted on the e-customs system to monitor and analyze risks
during import of raw materials, supplies, machinery, and equipment and export
of products.
Article 57. Site
inspection of processing/manufacturing facilities and storage of raw
materials/supplies, machinery, equipment and products to be exported
1. The cases in which
a site inspection is carried out at a processing/manufacturing facility or
storage of raw materials/supplies, machinery, equipment and products are
specified in Clause 1 Article 39 of Decree No. 08/2015/ND-CP, which is amended
in Clause 17 Article 1 of Decree No. 59/2018/ND-CP.
2. Entitlements and
procedures for inspection
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b) The site inspection
decision (form No. 13/QD-KTCSSX/GSQL in Appendix V hereof) shall be sent
through the e-customs system, by registered mail or fax to the declarant within
03 working days from the day on which it is signed;
c) The site inspection
shall be carried out after 05 working days from the issuance date of the
inspection decision. The inspection duration shall not exceed 05 working days.
3. Inspection contents
a) Compare the address
of the processing/manufacturing facility, location of the raw materials,
supplies, machinery and equipment and products with that written on the
manufacturing notification or certificate of business registration;
b) Inspect business
investment lines: Compare the business lines disclosed according to the
provisions of the Enterprise Law, conditional business investment lines
specified in the Investment Law with the actual records and import activities
of raw materials and supplies, machinery and equipment of the inspected entity;
c) Inspect the
factory, machinery and equipment:
c.1) Inspect the land
use right certificate issued by a competent authority to the trader or the
landlord, the contract for lease of the warehouse or land (if any) or a
competent authority’s decision on allocation or lending of land for
construction of a export-processing zone, industrial park, hi-tech zone, port,
border checkpoint, train station and a contract for lease or borrowing of land,
warehouse or factory with the management board thereof or a local government’s
confirmation of the use of factory or land for manufacturing;
c.2) During inspection
of machinery and equipment, the customs authority shall inspect the following
documents: declarations of imported machinery and equipment or invoices for
machinery and equipment that are purchased domestically or contracts for lease
or borrowing of machinery and equipment.
d) Inspect the
personnel participating in the manufacturing line e.g. inspecting the
employment contracts or the payroll;
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e) Inspect the storage
of imported raw materials, supplies and products for export at registered
locations; monitor them according to accounting books or inventory software
program;
g) In case of
reprocessing, the customs authority shall inspect the reprocessing facility of
the reprocessing party in accordance with provisions of Points b, c, d and dd
of this Clause.
If the reprocessing
party is a household business, inspection is not required unless violations are
suspected.
4. Inspection record
At the end of the
inspection, the customs official shall make an inspection record (form No.
14/BBKT-CSSX/GSQL in Appendix V enclosed herewith). The record shall contain the
inspection result which truthfully reflects the reality and specify that:
a) Whether the
inspected entity has the manufacturing facility, machines, equipment and
manufacturing line at the registered location, the lawful right to use the
premises; whether the duration of the lease contract is shorter than the
manufacturing cycle;
b) Whether the
inspected entity’s operation is conformable with the investment registration
certificate or certificate of business registration;
c) Whether the
inspected entity has the lawful right to own or use machinery, equipment and
manufacturing lines at the facility, whether they are suitable for the raw
materials/supplies imported for inward processing or manufacturing of goods for
export (if such machinery, equipment, manufacturing lines are invested or
borrowed by the inspected entity);
d) Quantity of
machines, equipment, employees; unusual increase or decrease in quantity of
imported raw materials or supplies;
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If the trader no
longer operates at the registered location, cooperate with the local tax
authority, commune government or management board of the industrial park,
export-processing zone, economic zone in issuing a record.
5. Conclusion
a) If the inspected
entity concurs with the inspection record, the Director of the Sub-department
of customs which issued the inspection decision shall issue a conclusion (using
form No. 14a/KLKT-CSSX/GSQL in Appendix V hereof) within 03 working days from
the day on which the inspection record is signed;
b) If the inspected
entity does not concur with the inspection record, the inspected entity shall
send an explanation and relevant documents (if any) to the person who signed
the inspection decision within 05 working days from the day on which the
inspection record is signed. Within 03 working days from the receipt of the
explanation or opinions from the competent agency, the person who signs the
inspection decision shall sign the conclusion.
The conclusion shall
be sent to the inspected entity within 01 working day after it is signed.
6. Actions to be taken
after a conclusion is given
a) If violations are
not found and the inspection result is satisfactory, the inspection result
shall be updated on the e-customs system within 01 working day after the
conclusion is signed;
b) If the quantity of
imported raw materials, supplies, machinery or equipment exceeds the
manufacturing capacity or the imports are not suitable for the registered
business line, the customs authority shall carry out a post-clearance
inspection within 30 days from the day on which the conclusion is given;
c) Impose penalties
for failure to adhere to registered business lines (if any);
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dd) Follow
instructions in Point b.2 Clause 4 Article 60 of this Circular if the facility
owner has made a getaway;
The conclusion shall
be updated on the e-customs system within 01 working day from the day on which
it is signed.
Article 58. Customs
places
1. Customs places for
import:
a) With regard to raw materials/supplies,
machinery, and equipment imported for inward processing; materials and supplies
imported for manufacturing of domestic exports, the importer may choose to
follow import procedures at one of the following Sub-departments of Customs:
a.1) The Sub-department
of Customs in the same district with the importer’s headquarter, branch, or
manufacturing facility;
a.2) The Sub-department
of Customs at the checkpoint or the Sub-department of Customs at the ICD;
a.3) The supervisory
Sub-department of Customs of goods processed and manufactured for export
affiliated to the Customs Departments in the same province with the
manufacturing facility or the checkpoint of import.
b) With regard to an EPE:
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b.2) In case the EPE
exercises its rights to import goods as prescribed in Decree No. 23/2007/ND-CP
and other regulations of the Ministry of Industry and Trade, the customs
declaration shall be registered at the location prescribed in Article 22 of the
Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19
of this Circular.
2. Customs places for
export:
a) With regard to
processed/manufactured goods for export, the exporter may choose to follow
import procedures at the most convenient Sub-departments of Customs;
b) With regard to an EPE:
b.1) Exports of the EPE;
machinery and equipment re-exported after being temporarily imported to serve
manufacturing, construction of workshops (even if they are directly imported by
the contractor) shall follow customs procedures at the most convenient
supervisory Sub-department of Customs of the EPE;
b.2) In case the EPE
exercises its rights to export goods as prescribed in Decree No. 23/2007/ND-CP
and other regulations of the Ministry of Industry and Trade, the customs
declaration shall be registered at the location prescribed in Article 22 of the
Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19
of this Circular.
Article 59.
Inspection of use and inventory of raw materials, supplies, machinery,
equipment and exports
1. In the cases
specified in Point a and Point b Clause 1 Article 40 of Decree No.
08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree No.
59/2018/ND-CP, the Director of the supervisory Sub-department of Customs shall
request the inspected entity to provide an explanation through the e-customs
system or by submitting form No. 36/YCGT-GSQL in Appendix V hereof. Within 05
working days from the receipt of the request for explanation, the inspected
entity shall provide an explanation (form No. 37/GT/GSQL in Appendix V hereof)
and enclose it with the customs dossier.
a) If the explanation
is accepted by the customs, the result shall be updated to the e-customs system
and notified to the inspected entity.
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2. In the cases
specified in Point c and Point d Clause 1 Article 40 of Decree No.
08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree No.
59/2018/ND-CP and Point b Clause 1 of this Article, the Director of the Customs
Department issue a decision on site inspection using form No.
38/QD-KTTHSD/GSQL in Appendix V hereof and request the Director of the
Sub-department of Customs to carry out the inspection.
If the date of
inspection of use and inventory of raw materials, supplies, machinery,
equipment and exports is the same as that of the post-clearance inspection, the
post-clearance inspection shall be carried out.
The inspection shall
not last longer than 05 working days. In complicated cases, the duration may be
extended up to 05 more working days.
The inspection shall
be recorded using form No. 39/BBKT-THSD/GSQL in Appendix V hereof.
3. The organization or
individual that processes or manufactures exports shall be held responsible for
management and use of raw materials, supplies, machinery, equipment since their
import, during the manufacturing and until the products are exported, including
repurposing, domestic sale, disposal of scraps, discarded products, excess raw
materials, supplies, machinery and equipment; use of redundant imported raw
materials and supplies obtained during the manufacturing process for processing
as prescribed by law; provide the documents specified in Article 16a of this
Circular.
4. Handling inspection
result
a) If the inspection
result shows that the use of imported raw materials/supplies, machinery, and
equipment corresponds with the products for exports and practical norms,
matches the notification of the manufacturing facility and capacity; matches
the accounting records, accounting books and the statement of consumption of
raw materials and supplies, documents about exports and imports: the customs
authority will accept the customs and provided data and gives a conclusion;
b) If the inspection
result shows that the use of imported raw materials, supplies, machinery and
equipment does not correspond with the products for exports and practical
norms, does not matched the notification of the manufacturing facility and
capacity; does not matched the accounting records, accounting books and the
statement of consumption of raw materials and supplies and documents about
exports and imports: the customs authority will reject the customs declaration
and data, impose taxes and take actions against administrative violations as
prescribed by law.
Provisions of Point a and
Point b of this Clause also apply to inspections of the statement,
post-clearance inspection and specialized inspection of consumption of raw
materials and supplies;
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c.1) Within 05 working
days from the end of the site inspection, the Sub-department of Customs shall
send a draft conclusion to the declarant (by fax or registered mail) using form
No. 39a/KLKT-THSD/GSQL in Appendix V hereof;
c.2) Within 10 working
days from the end of the inspection, the declarant must provide explanation in
writing;
c.3) Within 15 working
days from the end of the inspection, the Director of the Department of Customs
shall issue a conclusion using form No. 39a/KLKT-THSD/GSQL in Appendix V
hereof;
c.4) If the basis for
giving conclusion is not sufficient, the Director of Customs Department may
consult with a competent authority. Within 15 days from the receipt of opinions
from the competent agency, the Director of Customs Department shall issue the
official conclusion.
5. Updating inspection
information
The decision on
inspection, the inspection result and the conclusion about the inspection shall
be sent to the inspected entity and updated on the e-customs system within 01
day from the day on which the decision on inspection or the conclusion is
signed, the end of the site inspection or the day on which the conclusion about
the site inspection is signed.
Article 60. Statement
of use of imported raw materials and supplies and exports
1. Processor or
manufacturer of exports (including EPEs) shall provide information about
receipt of imported raw materials and supplies, dispatch of raw materials and
supplies, receipt or dispatch of finished products and the information
specified in form No. 30 in Appendix II hereof from their production management
system for the Sub-department of Customs that received the manufacturing
notification through the e-customs system. Information must be provided as soon
as operations related to the information criteria specified in form No. 30,
Appendix II enclosed herewith arise.
Before the first
information exchange when connecting with the e-customs system of the customs
authority, the processor or manufacturer shall provide the Sub-department of
customs that received the manufacturing notification with information about
compilation of opening inventory of raw materials, supplies and products.
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By analyzing the
information provided, the customs authority will assess the consistency between
the data sent by the processor or manufacturer through the system and the data
on the e-customs system of the customs authority. Inspection of use and
inventory of raw materials, supplies, machinery, equipment and exports will be
carried out if necessary according to Clause 1 and Clause 2 Article 59 of this
Circular.
2. If information is
not provided for the customs authority in accordance with Clause 1 of this
Article, the statements of use of imported raw materials and supplies, and
exports shall be submitted to the customs authority every fiscal year. The
statement shall be submitted to the Sub-department of customs that received manufacturing
notification as prescribed in Article 56 of this Circular through the e-customs
system within 90 days from the end of the fiscal year or before the
amalgamation, merger, division, dissolution or relocation of the place where
procedures for import of raw materials and supplies are followed.
a) Rules for
accounting and making statements of use of imported raw materials, supplies,
exports:
The processor or
manufacturer shall monitor (i) the imported raw materials, supplies and exports
since their import, during the manufacturing and until the products are
exported or repurposed, (ii) disposal of scraps, discarded products, excess raw
materials, supplies, machinery and equipment, and (iii) use of redundant
imported raw materials and supplies that remain after manufacture on the
accounting book according to regulations on accounting regimes of the Ministry
of Finance and sources of receipt (imported or domestically purchased).
Imported raw materials and supplies shall be sorted by their purposes (for processing,
for manufacturing of exports, for sale, for used as raw material) according to
the customs declaration and purchase documents in the period.
The processor or
manufacturer shall prepare and retain documents about imported raw materials
and supplies according to the import documents; prepare and retain documents
about products exported under contracts or orders. If imported raw materials
and supplies cannot be sorted by their purpose, their consumption shall be
determined according to the corresponding ratio of products exported for
intended purposes.
The statement of use
of imported raw materials and supplies and exports shall specify the amounts
used and purchased and inventory amounts of warehouse for raw materials and
warehouse for finished products according to the codes that are monitored
during production management and specified in the customs declaration when the
raw materials and supplies are imported and when products are exported.
If the processor or
manufacturer uses codes other than those specified in the customs declaration,
there must be a conversion table, which will be presented to the customs
authority upon inspection or request;
b) The use, purchase
and inventory of raw materials and supplies imported for processing or
manufacturing exports (including those imported by EPEs) shall be submitted to
the Sub-department of customs that received the manufacturing notification
according to form No. 25 in Appendix II hereof through the e-customs system or
form No. 15/BCQT-NVL/GSQL in Appendix V hereof, the statement of use, purchase
and inventory of finished products derived from raw materials and supplies
imported for manufacturing exports according to form No. 26 in Appendix II
hereof through the e-customs system or form No. 15a/BCQTSP-GSQL in Appendix V
hereof and norms for manufacturing of exports according to form No. 27 in
Appendix II hereof through the e-customs system or form No. 16/DMTT-GSQL in
Appendix V hereof;
c) Revisions to the
statement:
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3. Inspection of the
statement of use or imported raw materials and supplies and exports
a) The customs
authority shall inspect the statements on the basis of risk management rules
and conformity with law of the processor or manufacturer. Statements prepared
by preferred enterprises shall be inspected in accordance with regulations of
the Ministry of Finance on priority in customs procedures, customs inspection
and supervision;
b) The Director of the
Customs Department shall issue a decision on inspection according to form No.
17/QD-KTBCQT/GSQL in Appendix V hereof and organize the inspection; the
Director of Sub-department of Customs managing the processor or manufacturer
shall carry out the inspection accordingly. If the date of inspection of the
statement is the same as that of the post-clearance inspection, the
post-clearance inspection shall be carried out;
c) The inspection
shall include the customs dossier on import of raw materials and supplies, the
customs dossier on export of products, accounting records, accounting books,
documents for monitoring of raw materials, supplies, machinery and equipment
entering or leaving the warehouse, and other documents prepared during the
reporting period that have to be retained by the declarant according to Article
16a of this Circular. If the customs authority suspects that there are
violations but is not able to give a conclusion after performing the inspection
tasks mentioned in Point a, Point b, and Point c of this Clause, the customs
authority shall carry out an inspection of the use and management of raw
materials and supplies imported for manufacturing or processing exports since
they are imported, during the manufacturing process and until the products are
exported or repurposed, the disposal of scraps, discarded products, excess
materials supplies, machinery and equipment, and the use of imported raw
materials and supplies that remain after manufacture as prescribed by law;
d) The time limit and
procedures for processing of the inspection result, procedures for site
inspection of use of raw materials, supplies, machinery and equipment are specified
in Clause 2, Clause 3, Clause 4 and Clause 5 Article 59 of this Circular. The
record on inspection of the statement and conclusion about the statement shall
be prepared according to form No. 17a/BBKT-BCQT/GSQL and form No.
17b/KLKT-BCQT/GSQL in Appendix V hereof.
4. Handling late
submission of statements
a) Upon expiry of the
time limit for submission of the statement, the Sub-department of Customs to
which the statement is supposed to be submitted shall:
a.1) Summon the
processor or manufacturer to the customs authority and issue a violation
record;
a.2) Carry out an
inspection at the processor’s or manufacturer’s premises if the processor or
manufacturer fails to come within 10 days from the day on which the trader is
summoned.
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a.4) Cooperate with a
competent authority in investigating and tracking the processor or manufacturer
that is suspected of making a getaway.
b) Actions to be taken
after the measures in (a) have been implemented:
b.1) If the processor
or manufacturer is still operating, the customs authority shall issue a
violation record, transmit information to serve post-clearance inspection and
specialized inspection;
b.2) If the processor
or manufacturer has disappeared or made a getaway and the customs authority is
not able to determine the tax payable, the quantity of similar goods of another
entity shall be used. After tax is calculated, the case shall be transferred to
an authority in charge of investigation into smuggling and tax evasion
specified in Criminal Code.
Section 2. CUSTOMS
PROCEDURES APPLIED TO GOODS PROCESSED IN VIETNAM UNDER CONTRACTS WITH FOREIGN
TRADERS
Article 61. Procedures
for import of raw materials, supplies, machines and equipment and export of
products under inward processing contracts
1. Procedures for
importing raw materials/supplies
a) The customs
dossier, customs procedures applied to imported raw materials/supplies
(including finished products provided by the hiring party that are attached on
or packed with the processed products as full packs; raw materials/supplies
imported by the processor) are similar to customs procedures for importing
goods prescribed in Chapter II of this Circular;
b) Customs procedures
applied to raw materials/supplies provided by the Vietnamese entity as
requested by the foreign party in the form of indirect export shall comply with
Article 86 of this Circular;
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d) If raw
materials/supplies are imported for inward processing before the processing
contract is signed, the processor may use such imported raw materials/supplies
for execution of the processing contract. Before the raw materials/supplies are
used for execution of the processing contract, the processor shall complete
procedures for indirect export prescribed in Article 86 of this Circular.
2. Procedures for
importing hired/borrowed machinery and equipment for performing processing
contracts
Customs procedures for
hired/borrowed machinery and equipment serving execution of processing contracts
are the same as procedures for temporary import and re-export prescribed in
Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 23 Article 1
of Decree No. 59/2018/ND-CP.
3. Procedures for
exporting processed products
Customs dossiers and
customs procedures are the same as those of exports prescribed in Chapter II of
this Circular.
In the cases where the
processed exports are made of domestically purchased raw materials/supplies
that are subject to export duties, the processed exports shall be written on a
line and the domestically purchased raw materials, supplies shall be written on
the next lines in “mã số quản lý riêng” section of “NVLCTXK”; export duty and other
taxes on the raw materials/supplies shall be written on the export declaration.
Article 62. Customs
procedures for subcontracting processing
1. If the Vietnamese
entity that signs a processing contract (the original contractor) with a
foreign trader hires another entity to process the goods (the contractor),
whether partially or entirely, the original processor shall follow
export/import procedures, finalize the processing contract with the customs
authority and take responsibility for the performance of such contract. The
original contractor shall send an electronic notification through the e-customs
system according to form No. 23 and form No. 24 in Appendix II hereof or a
physical notification according to form No. 18a/TB-HDGCL/GSQL in Appendix V hereof
to the supervisory Sub-department of Customs before raw materials and supplies
are given to the subcontractor.
2. Customs procedures
are not mandatory for goods delivered by one Vietnamese entity to another.
However, documents relevant to delivery of raw materials, supplies, products,
machines and equipment shall comply with regulations of the Ministry of Finance
on accounting and audit.
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Article 63. Procedures
for delivering and receiving goods forwarded for further processing
1. Goods forwarded for
further processing prescribed in Article 33 of Decree No. 187/2013/ND-CP must
follow customs procedures for indirect export prescribed in Article 86 of this
Circular.
2. The legal
representatives of the deliverer and the consignee shall make sure the products
are made of the raw materials/supplies under the processing contract and are
used for processing purpose only.
3. If the processing
contract to forward products for further processing and the contract to process
forwarded products are executed by the same processor, such processor shall
perform the tasks of both the deliverer and the consignee.
Article 64.
Procedures for disposal of excess raw materials/supplies, waste, rejects,
hired/borrowed machinery and equipment
1. Within 30 days from
the completion date or expiration date of the processing contract, the
declarant shall complete procedures for disposal of excess raw
materials/supplies, waste, rejects, hired/borrowed machinery and equipment and
processed products in accordance with Clause 2 of this Article.
Wastes shall be
handled in accordance with regulations of law on environmental protection. The
disposal process must be recorded and the records shall be presented to the
customs authority on request.
If the aforementioned
deadline is not met, the Sub-department of Customs to which the statement is
supposed to be submitted shall issue a violation record and impose penalties.
2. Disposal methods
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a) Sold in Vietnam;
b) Re-exported to
abroad;
c) Used for another
processing contract in Vietnam;
d) Donated or given
away in Vietnam; or
dd) Destroyed in
Vietnam.
3. Customs procedures
a) Customs procedures
for donating or giving excess raw materials/supplies, hired/borrowed machinery
and equipment in Vietnam:
a.1) If the buyer or
the recipient is the processor, follow repurposing procedures in Article 21 of
this Circular;
a.2) If the buyer or
the recipient is another entity in Vietnam, follow procedures for indirect
export prescribed in Article 86 of this Circular.
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Procedures for
re-export of temporarily imported machines and equipment during execution of
the processing contract or after completion or expiration of the processing contract
are the same as re-export procedures specified in Article 50 of Decree No.
08/2015/ND-CP, which is amended in Clause 23 Article 1 of Decree No.
59/2018/ND-CP;
c) Procedures for
using raw materials/supplies, machinery, and equipment for another processing
contract with the same or another hiring entity during execution of the
processing contract or after completion or expiration of the processing
contract are the same as procedures for indirect export prescribed in Article
86 of this Circular;
d) Destruction of raw
materials/supplies, waste and rejects in Vietnam:
d.1) The declarant
shall send a notification of the destruction method and location to the
Sub-department of Customs where imported raw materials/supplies are declared.
The destruction shall comply with regulations of law on environmental
protection;
d.2) The customs
authority shall supervise the destruction under risk management rules based on
assessment of the declarant’s conformity with law;
d.3) The customs
authority shall directly supervise the destruction of raw materials, supplies,
machines and equipment whose value is under VND 1.000.000 or the tax on which
is under VND 50.000.
d.4) The parties shall
issue a destruction record if the destruction is directly supervised by the customs
authority.
The customs shall not
supervise destruction of raw materials, supplies, machines, equipment wastes
and rejects of preferred enterprises.
Article 65. (annulled)
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1.90The
processor shall pay taxes in order to sell such excess raw materials/supplies,
hired/borrowed machinery and equipment, or processed products which are
rejected by the hirer on the domestic market, except for the cases in Clause 4
Article 10 of Decree No. 134/2016/ND-CP. Customs procedures and tax
policies effective on the date of repurposing shall apply in accordance with
Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article 1
of Decree No. 59/2018/ND-CP and Article 21 of this Circular.
If the processor also
rejects the excess raw materials/supplies, machines, equipment and processed
products, they shall be expropriated if usable. If they are no longer
usable, the processor shall destroy them and pay the destruction cost.
2. In case of
destruction, follow instructions in Point d Clause 3 Article 64 of this
Circular.
Section 3. Customs procedures applied to outward
processing
Article 67.
Procedures for export of raw materials/supplies for processing and import of
processed products
1. Procedures for
exporting raw materials/supplies:
a) Customs procedures
shall be followed at the Sub-department of Customs that received the
notification of the processing contract;
b) The customs dossier
is the same as that of exports prescribed in Chapter II of this Circular. The
declarant might be required to submit the following documents:
b.1) The export
license or a document permitting the export issued by a competent authority if
such a document is required:
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b.1.2) For partial
shipments: 01 original copy for the first consignment.
b.2) A notification of
exports that are natural resources or products in which the value of natural
resources and energy cost is under 51% of the product cost: 01 original copy.
The declarant is
responsible for such notification, which is the basis for determination of
eligibility for tax exemption.
The notification shall
be submitted when following customs procedures for export of the first shipment.
The number and date of the notification shall be written in “Phần ghi chú” of
the export declarations of the next shipments.
c) In case of goods
forwarded for further processing, the hiring entity in Vietnam is not required
to follow procedures for further processing at the customs authority.
2. Procedures for
importing processed products
a) Customs procedures
shall be followed at the Sub-department of Customs that received the
notification of the processing contract;
b) The customs dossier
and customs procedures are the same as those specified in Chapter II this
Circular.
3. Customs procedures
for hired/borrowed machinery and equipment serving execution of processing
contracts are the same as procedures for temporary export and re-import
prescribed in Article 50 of Decree No. 08/2015/ND-CP, which is amended in
Clause 23 Article 1 of Decree No. 59/2018/ND-CP.
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1. Customs procedures
shall be followed at the Sub-department of Customs that received the
notification of the processing contract.
2. Procedures for
temporary export of processed products for recycling:
a) The customs dossier
consists of the documents prescribed in Clause 1 Article 16 of this Circular
and documents for receipt of goods for recycling made by the foreign party: 01
photocopy copy of each document;
b) Customs procedures
are the same as export procedures prescribed in Chapter II of this Circular;
c) The time limit for
recycling shall be agreed by the parties and registered with the customs
authority.
3. Procedures for
re-import of recycled products shall comply with Chapter II of this Circular
(except for import license, tax declaration, tax verification).
In case the recycled
products are sold overseas, the declarant shall register a new export
declaration and follow customs procedures in Chapter II of this Circular
(except for physical inspection of goods).
Article 69. Customs
procedures for disposal of excess raw materials/supplies, waste, rejects,
machinery and equipment re-exported to serve processing
1. Within 30 days from
the completion date or expiration date of the processing contract, the
declarant shall complete procedures for disposal of excess raw
materials/supplies, waste, rejects, hired/borrowed machinery and equipment and
processed products in accordance with Clause 2 of this Article.
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Based on the
processing contract and pursuant to Vietnam’s law, excess raw
materials/supplies, hired/borrowed machinery and equipment, waste and rejects
shall be:
a) Sold, donated/given
out or destructed overseas;
b) Imported into
Vietnam; or
c) Used for another
processing contract overseas.
3. Customs procedures
a) The overseas sale,
donation, destruction of excess raw materials/supplies, machinery and
equipment, waste and rejects serving the performance of the processing contract
shall comply with regulations of the country in which goods are processed.
b) Customs procedures
for import into Vietnam:
b.1) If excess raw
materials/supplies, machinery, equipment are exported from Vietnam; waste and
rejects are derived from raw materials/supplies exported from Vietnam,
procedures for re-import are the same as those specified in Article 47 of
Decree No. 08/2015/ND-CP.
With regard to
shipments of machinery and equipment subject to physical inspection, the
customs official shall compare the categories, numbers, symbols of machinery
and equipment on the declaration of temporary export with the re-imported
machinery and equipment;
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c) Procedures for
transferring excess raw materials/supplies, hired/borrowed machinery and
equipment to another processing contract:
The declarant shall
send a written notification to the Sub-department of Customs where the
statement is submitted of the names, specifications, quality of raw
materials/supplies; amount of excess raw materials/supplies, hired/borrowed
machinery and equipment under the process contract No. (or its appendices)
which are used for the processing contract No. … with …. (specify the overseas
contract manufacturer) according to form No. 40/CT-HDGC/GSQL in Appendix V
hereof.
Article
69a. Final accounts of
materials, supplies
1. Relevant entities
shall submit final accounts of exported materials used for manufacture of goods
outward processing or at export processing companies according to Form No. 28
Appendix II issued herewith via the e-customs system or Form No.
15b/BCQT-NLVTNN/GSQL Appendix V issued herewith; final accounts of import of
goods outward processing or at export processing companies according to Form
No. 29 Appendix II issued herewith via the e-customs system or Form No.
15c/BCQT-SPNN/GSQL Appendix V issued herewith no later than the 90th day from
the end of the fiscal year or before consolidation, acquisition, division, or
dissolution to the Sub-department of Customs which issues notifications of
processing contract as prescribed in Article 56 of this Circular via the
e-customs system.
2. Responsibilities of
the customs authority:
a) Receive final
accounts;
a) Compare information
in the final accounts with information about export of materials and import of
goods in the processing contract to the final accounts according to the
following criteria:
b.1) Quantity of
exported materials;
b.2) Quantity of
imported materials;
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c) If abnormal discrepancies
exist in a report compared to figures in the e-customs system of the customs
authority, an inspection visit to the head office of the declarant shall be
undertaken. The power, time, procedures and actions against inspection finding
shall be conducted in accordance with Article 59 of this Circular.
When undertaking an
inspection visit to the head office of the declarant, the customs authority
shall verify documents that the declarant must retain as prescribed in Article
16a of this Circular. If the grounds for violations are not sufficient for
giving a conclusion, an inspection visit to the head office of the outsourcing
party shall be undertaken.
Section 4. CUSTOMS
PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS that are raw materials and supplies imported for manufacturing
exports
Article 70.
Procedures for importing raw materials/supplies and exporting products
1. Customs dossiers
and customs procedures are the same as those for import of raw materials,
supplies for export manufacturing prescribed in Chapter II of this Circular. If
part of the processing is performed by another entity (subcontractor), the
importer of raw materials and supplies shall submit the notification of
subcontracting and retain documents about delivery of raw materials, supplies
and products before the delivery in accordance with Article 62 of this
Circular.
2. Procedures for
exporting products
a) Domestic exports
include:
a.1) Products entirely
made of raw materials/supplies imported for manufacture of domestic exports;
a.2) Products that are
combination of:
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a.2.2) Raw
materials/supplies imported for sale;
a.2.3) Raw
materials/supplies obtained domestically.
a.3) Products entirely
made of raw materials/supplies imported for sale;
b) The customs dossier
and customs procedures are the same as those specified in Chapter II this
Circular.
Article 71.
Procedures for disposal or waste and rejects sold domestically
Import duty is
exempted when wastes and rejects produced during the manufacture of domestic
exports are sold domestically. VAT, excise duty (if any), environmental
protection tax (if any) shall be declared and paid to the customs authority
through the e-customs system according to the information criteria specified in
form No. 04 in Appendix IIa hereof. The declarant may also submit physical form
No. 06/BKKTT/TXNK in Appendix VI hereof.
Wastes shall be
handled in accordance with regulations of law on environmental protection. The
disposal process must be recorded and the records shall be presented to the
customs authority on request.
Article 72. Procedures
for destruction of raw materials/supplies, wastes, rejects
1. Procedures for
destruction are the same as procedures for destruction of excess raw
materials/supplies, waste, rejects of from processing operations prescribed in
Point d Clause 3 Article 64 of this Circular.
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Article 73. (annulled)
Section 5. Customs procedures, customs inspection and
supervision of exports and imports of EPEs
Article 74. General
regulations on exports and imports of EPEs
1. Goods imported for
manufacturing of domestic exports by an EPE shall undergo customs procedures
and be used for intended purposes, except for the following cases in which the
EPE and its partners may decide whether to follow customs procedures:
a) Goods are traded,
leased or lent among EPEs. If the goods are raw materials, supplies, machines
and equipment under processing contracts between EPEs, follow instructions in
Clause 3 Article 76 of this Circular;
b) Goods are building
materials, stationery, food, consumables bought from the domestic market to
build, serve the operation of the EPC and life of the EPE’s employees;
c) Goods circulated
within an EPE or among EPEs in the same export-processing zone;
d) Goods of EPEs of
the same corporation or group of companies in Vietnam;
dd) Goods received and
dispatched by the EPE for repair, classification, packaging or repackaging.
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2. Customs procedures
is not required when goods imported by the EPE are sold to domestic enterprises
if taxes on which have been fully paid and regulations on management of exports
and imports of non-EPEs are complied with.
Customs procedures are
not required for trade of domestic goods purchased by the EPE if tax on which
has been fully paid in accordance with regulations applied to non-EPEs. In the
cases where an EPE purchases domestic goods subject to export duty, customs
procedures have to be completed unless the goods are used as raw materials or
supplies and consumed during the manufacture process (e.g. fossil coal burnt
during production).
Article 75. Customs
procedures applied to exports, imports, wastes and rejects of EPEs
1. Regarding raw
materials and supplies imported for production, construction of factories,
offices or installation of equipment of the EPE; goods imported as fixed
assets, imported consumables and domestic exports of EPEs:
Customs procedures are
the same as those specified in Chapter II this Circular. The declarant must
provide sufficient information on the customs declaration on the e-customs
system, except for the tax rate and tax amount.
Customs procedures for
import of goods for construction of factories, offices or installation of
equipment by a contractor shall be completed at the EPE’s supervisory
Sub-department of customs; the importing contractor shall complete the customs
declaration in accordance with Appendix II herein, specify the contract number in
“Phần ghi chú” (“Notes”) according to point g clause 3 of this Circular. The
imports must be delivered to the EPE as soon as they are granted customs
clearance. After 30 days from the day on which the contract is completed, the
EPE and the importing contractor shall send a report on quantity of imports to
the EPE’s supervisory customs authority (form No. 20/NTXD-DNCX/GSQL in Appendix
V hereof).
2. Regarding goods
traded between an EPE and a domestic enterprise: The EPC and the domestic
enterprise shall follow corresponding customs procedures for indirect export
prescribed in Article 86 of this Circular.
3. Regarding goods
traded between two EPEs: follow procedures for indirect export prescribed in
Article 86 of this Circular.
4. Disposal of an
EPE's wastes and rejects
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b) For wastes and
rejects that may be exported: The EPE shall complete export procedures in
accordance with Chapter II of this Circular.
5.
Destruction of raw materials, supplies, wastes and rejects of EPEs shall comply
with Point d Clause 3 Article 64 of this Circular.
6. Goods that were
exported by an EPC and have to be re-imported for repair and then re-exported
shall follow customs procedures for exports that are returned prescribed in
Article 47 of Decree No. 08/2015/ND-CP.
7. Wastes shall be
handled in accordance with regulations of law on environmental protection. The
disposal process must be recorded and the records shall be presented to the
customs authority on request.
Article 76. Customs
procedures for an EPC hiring a domestic processor, a domestic enterprise hiring
an EPC as a processor, an EPC hiring another EPC as a processor or an EPE
hiring a foreign processor
1. When an EPE hires a
domestic processor:
a) The domestic
enterprise shall follow customs procedures in accordance with regulations on
inward processing prescribed in Section 1 and Section 2 Chapter III of this
Circular. Customs procedures may be completed at the EPE’s supervisory
Sub-department of customs. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp”
on the customs declaration;
b) The EPE is not
required to follow customs procedures when dispatching goods to the domestic
processor for processing and when receiving processed products from the
domestic processor.
In case goods are not
returned after being delivered by the EPC to the domestic processor for inward
processing or repair, a new declaration shall be opened for repurposing as
prescribed in Chapter II of this Circular.
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a) The domestic
enterprise shall follow customs procedures in accordance with regulations on
inward processing prescribed in Section 1 and Section 3 Chapter III of this
Circular. Customs procedures may be completed at the EPE’s supervisory
Sub-department of customs. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp”
on the customs declaration;
b) The EPE is not
required to follow customs procedures when goods from the domestic enterprise
for processing and when delivering processed products to the domestic
enterprise.
3. When an EPE hires
another EPE as a processor: Both the hiring EPC and the hired EPC are not
required to follow customs procedures when delivering and receiving goods and
processed products under the processing contract.
4. Goods processed by
a foreign processor hired by an EPE shall follow customs procedures for inward
processing specified in Section 3 of this Circular.
5. When customs
procedures are not required, the EPE shall retain and present documents about
processing and manufacturing of domestic exports in accordance with Article 60
of the Law on Customs and Article 37 of Decree No. 08/2015/ND-CP (except the
manufacturing notification).
Article 77. Customs
procedures for exports or imports by the right to export, right to import, and
right to distribute EPEs
1. EPEs that are
permitted to engage in goods trading and activities directly related to goods
trading in Vietnam as prescribed in the Government's Decree No. 23/2007/ND-CP
dated February 12, 2007 must record them separately from manufacturing; a
separate area must be provided for storing exports or imports by the right to
import, right to export, and right to distribute.
2. The EPE shall fulfil
its tax liability and other financial obligations to goods trading and relevant
activities as prescribed by law. Investment incentives, tax incentives, and
other financial incentives applied to manufacturing of domestic exports shall
not apply to goods trading and relevant activities of the EPE.
3. Customs procedures
shall comply with Chapter II this Circular. The Ministry of Finance provides
additional instructions on exercising the EPE’s right to export and right to
import as follows:
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b) Goods have been
imported by the right to import of the EPE:
b.1) Customs procedures
are exempt when goods are sold to domestic enterprises;
b.2) When goods are sold
to another EPE or an enterprise in a free trade zone, customs procedures for
indirect export prescribed in Article 86 of this Circular shall be applied.
c) Customs procedures for
goods of the EPE exercising its right to export:
c.1) Customs procedures
are exempt when purchasing goods from a domestic enterprise. However, customs
procedures for exporting goods for sale shall be followed when such goods are
exported;
c.2) Procedures applied
to domestic enterprises buying goods from an EPE shall be followed when goods
are purchased from another EPE for export; Procedures for goods export shall be
followed when such goods are exported; tax shall be declared (if any).
4.101 Use
of invoices when an EPE exercises its rights to export or import to trade in
goods
a) The EPE shall apply
for tax registration with a domestic tax authority, to which VAT on export and
import shall be paid;
b) When the EPE
purchases goods from a domestic enterprise, the domestic enterprise shall issue
a VAT invoice which specifies VAT rates to the EPE;
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Article 78.
Handling imported assets, goods when an EPE is converted to another type of
business and vice versa
1. When an EPE is
converted into a non-EPE and vice versa:
a) The contract
manufacturer shall determine the imported assets and goods in inventory and
propose a solution to the customs authority, such as repurposing, sale,
donation, destruction in Vietnam or export. and follow corresponding
customs procedures before the conversion is permitted by a competent authority;
b) Imported assets and
goods shall be identified and liquidated before the conversion is permitted by
a competent authority.
2. When a non-EPE is
converted into an EPE:
a) The enterprise
shall report the quantity of raw materials/supplies in inventory; the customs
authority shall carry out an inspection and deal with tax issues;
b) Before converting,
all outstanding taxes and fines must be paid to the customs authority. The
customs authority shall only apply preferential tax and customs policies for
EPEs to the converting enterprise after all tax and customs liabilities are
fulfilled and an EPE certificate is issued by a competent authority. Regarding
raw materials, supplies, machines and equipment that are imported under a
processing contract with a foreign trader and raw materials, supplies imported
for export manufacturing, the recently converted EPE is not required to declare
and pay tax to the customs authority if the manufacture and export is carried
on.
Article 79.
Liquidation of goods of EPEs
1. An EPE may liquidate
the following imports: machines and equipment, vehicles, raw materials,
supplies and other imports under its ownership by means of export, sale,
donation or destruction in Vietnam.
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a) In case of
liquidation by export, the EPE shall open an export declaration;
b) In case of
liquidation by selling, giving or donating in Vietnam, the EPE may choose
between the following methods:
b.1) In case of
repurposing, the EPC shall register a new customs declaration, tax policies,
imports management policies applicable at the time of registration of the
declaration (unless all import management policies were fulfilled at the time
of import); the basis for tax calculation is the dutiable values, tax rates,
and exchange rates at the time of registering the declaration prescribed in
Article 21 of this Circular.
After repurposing,
customs procedures are not required when goods are sold, given or donated
within Vietnam.
b.2) If the EPE
chooses indirect export as prescribed in Article 86 of this Circular, the EPE
and the domestic enterprise shall complete the procedures and pay taxes.
Policies on management of exports and imports shall not apply during the
indirect export process, except for goods that have not undergone inspection
during import and goods subject to licensing, in which case a written approval
by the licensing authority is required.
c) In case of
destruction, follow instructions in Point d Article 64 of this Circular.
Article 80. Procedures
for hiring a warehouse outside an EPE (hereinafter referred to as “external
warehouse”) to store materials and products of the EPE; customs management of
external warehouse inventory
The EPE may lease an
external warehouse in an industrial park, export-processing zone, hi-tech zone,
economic zone within the scope of its supervisory Sub-department of Customs to
store raw materials/supplies and finished products serving its primary
manufacturing operation. Manufacturing process must not take place at the
leased warehouse.
1. Procedures for
warehouse leasing:
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a.1) Have sturdy surround
walls that separate the warehouse from the outside;
a.2) Have surveillance
cameras that work constantly at the gates which can be accessed by the customs
authority where necessary.
b) Responsibilities of
the EPE:
The EPE shall send a
written notification of the location, area, infrastructure, mechanism for
warehouse inventory management, and lease duration to its supervisory Sub-department
of Customs;
c) Responsibilities of
the supervisory Sub-department of Customs:
At the request of the
EPE, the supervisory Sub-department of Customs of the EPE shall inspect the
condition of the warehouse, compare with the conditions prescribed in Point a
of this Clause in order to consider permitting the EPE to lease an external
warehouse.
2. Entitlement to permit
lease of external warehouse lease:
a) The supervisory
Sub-department of Customs of the EPE is entitled to decide the lease of external
warehouse if the leased warehouse is under the management of the supervisory
Sub-department of Customs;
b) The Customs Department
is entitled to the lease of external warehouse if the leased warehouse is under
the management of the Customs Department;
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3. Management of goods
sent to the external warehouse:
a) The EPE shall manage
and monitor goods received and dispatched from the warehouse on the accounting
record system and submit a report on the 15th of the first month of the next
quarter via the inventory system to its supervisory Sub-department of Customs.
If this function is not supported by the e-customs system, form No.
19/NXTK-DNCX/GSQL in Appendix V enclosed herewith shall be used;
b) The supervisory
Sub-department of Customs of the EPE shall carry out extraordinary inspections
of goods in the warehouse if it is suspected that goods are sent to the
warehouse improperly or goods in the warehouse are sold domestically.
Chapter IV
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION OF SOME TYPES OF EXPORT AND IMPORT
Section 1. Customs procedures, customs Inspection and
supervision of temporary imports and temporary exports
Article 81.
Certification of export, import or temporary import of goods
1. Any trader that wishes
to obtain a temporary import number as prescribed in Article 13 of Circular No.
05/2014/TT-BCT shall submit an application for certification of export, import,
or temporary import of goods to the General Department of Customs, whether
directly or by post. The application consists of:
a) A written request for
certification of export, import or temporary import of goods: 01 original copy;
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2. Within 05 working days
from the receipt of the application, the General Department of Customs shall
check information on the e-customs system and issue a certification or respond
the enterprise if conditions for certification are not fulfilled.
Article 82. Customs
procedures for temporary import of goods
Customs procedures for
temporary import of goods are the same as those for export, import of goods
prescribed in Section 5 Chapter III of Decree No. 08/2015/ND-CP. Additional
instructions:
1. Customs procedures for
temporary import
a) Customs places:
Customs procedures for
temporary import of goods shall be followed at the Sub-department of Customs at
the checkpoint where temporary imports are stored;
b) Customs dossier of
temporary imports:
Apart from the documents
prescribed in Clause 2 Article 16 of this Circular, the customs dossier of temporary
imports must also contain:
b.1) A contract for sale
of imports: 01 photocopy;
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b.2.1) A certificate of
temporary import number issued by the Ministry of Industry and Trade: 01
photocopy;
b.2.2) A license for
temporary import of goods issued by the Ministry of Industry and Trade (if the
temporary import of goods is subject to licensing by the Ministry of Industry
and Trade): 01 original copy.
2. Customs procedures for
re-export
Customs places for
re-export:
Procedures for re-export
shall be followed at the Sub-department of Customs at the checkpoint at which
goods are temporarily imported (hereinafter referred to as “checkpoint of
temporary import”) or the Sub-department of Customs at the checkpoint where
goods are re-exported (hereinafter referred to as “checkpoint of re-export”).
With regard to temporary imports subject to conditions prescribed by the
Government, customs procedures for re-export shall be carried out at the
Sub-department of Customs at the checkpoint of temporary import;
b) Customs dossier:
comply with Clause 1
Article 16 of this Circular.
If customs declaration
form No. HQ/2015/NK in Appendix V enclosed herewith is used when following
customs procedures for temporary import of goods, the same form shall also be
used when following customs procedures for re-export;
c) While following
procedures for re-export, the trader must provide information about the number
of the declaration of temporary imports, ordinal number of corresponding lines
on the declaration of temporary imports and the declaration of re-exports on
the e-customs system; the e-customs system shall deduct a corresponding
quantity of goods from the declaration of temporary imports.
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In case of physical
customs declaration, the declarant shall specify the number of the declaration
of re-exports on the declaration of exports (form No. HQ/2015/XK in Appendix IV
enclosed herewith).
3. Checkpoint of
temporary import and checkpoint of re-export
a) Goods temporarily
imported for re-export must be temporarily imported and re-exported through the
checkpoints and customs clearance posts prescribed in Clause 8 Article 11 of
the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 and
instructions of the Ministry of Industry and Trade;
b) If the checkpoint of
re-export on the declaration of exports is changed but the transport modal is
not changed, the declarant shall send a written request to the Sub-department
of Customs where the customs declaration is registered. If approved, the
customs official shall change the supervision point on the e-customs system.
The Sub-department of Customs at the checkpoint where goods are stored shall
make a transfer note, seal the goods, and send them to the Sub-department of
Customs at the checkpoint of export.
If the checkpoint or
re-export on the declaration of exports is changed and customs clearance has
not been granted yet, the declarant shall make additional declaration as
prescribed in Article 20 of this Circular. If the change of the checkpoint of
re-export results in the change of the transport modal, the declarant shall
change the checkpoint of export and destination on the declaration of exports;
c) If temporary imports
are re-exported to a free trade zone, bonded warehouse, or export-processing
zone, the checkpoint of export shall be the such free trade zone, bonded
warehouse, or export-processing zone.
4. Retention period
a) The period of
retention of goods temporarily imported for re-export in Vietnam shall comply
with Clause 4 Article 11 of Decree No. 187/2013/ND-CP;
b) The trader that wishes
to extend the retention period in Vietnam shall send a written request to the
Sub-department of Customs at the checkpoint where procedures for temporary
import were followed. The Director of the Sub-department of Customs shall consider
signing and sealing the trader's request and return it to the trader for
following procedures for re-export of goods; 01 photocopy shall be kept
together with the customs dossier. A shipment shall be granted not more than 02
extensions, each of which shall not exceed 30 days;
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5. Retention locations
Goods temporarily
imported for re-export (including those that have completed procedures for
temporary import or re-export pending export) shall be kept at one of the
following location:
a) An area under customs
supervision at the checkpoint;
b) An ICD or bonded
warehouse at the checkpoint of import or checkpoint of export;
c)104 Warehouse/depot
of a trader that has been granted a temporary import number by the Ministry of
Industry and Trade;
d)105
Bordering customs clearance posts and export inspection sites.
6. Customs supervision of
goods transported from the checkpoint of temporary import to the checkpoint of
re-export
When temporary imports
are transported from the checkpoint of temporary import to the checkpoint of
re-export, the declarant/carrier must declare the transport on the e-customs
system in the following cases:
a) Goods are temporarily
imported at a checkpoint and re-exported at another;
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Customs procedures for
transporting goods shall comply with regulations on transport of goods under
customs supervision in Article 51 of this Circular.
7. Customs procedures for
selling goods domestically instead of being re-exported shall comply with
Clause 5 Article 21 of this Circular.
Article 83. Management
of goods temporarily imported for re-export
1. Management of goods
temporarily imported for re-export
a) Container must not be
divided throughout the transport of goods from the checkpoint of temporary
import to the customs controlled area, the re-export location at the
checkpoint, or the customs clearance post.
If the container must be
changed or divided, the trader shall submit a written request specifying the
reasons, time of beginning and finishing changing or dividing the container for
re-export; the Director of supervisory Sub-department of Customs of the storage
places shall grant a permission if the following conditions are satisfied:
a.1) Goods are being kept
at one of the locations mentioned in Clause 5 Article 82 of this Circular or
customs clearance posts; exports gathering and inspection sites at the
checkpoint;
a.2) The container or the
means of transport is qualified for customs sealing. Otherwise, appropriate
customs supervision measures shall be taken by Sub-department of Customs at the
checkpoint of re-export to ensure tightness and conformity with law.
b) Goods being moved to
another means of transport or container shall be put under supervision;
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d) If the checkpoint of
re-export is different from the checkpoint of temporary import, the
Sub-department of Customs at the checkpoint of temporary import shall seal the
goods and request the declarant to move them to the checkpoint of re-export.
2. Customs management of
temporary imports sent to bonded warehouses and ICDs
a) If procedures for
temporary import have been completed and procedures for re-export have not,
goods may only be sent to a bonded warehouse or ICD under the management of the
Sub-department of Customs at the checkpoint of import. Physical inspection
shall be carried out at the bonded warehouse or ICD under the management of the
Sub-department of Customs at the checkpoint of import; If procedures for
re-export have been completed, goods must be sent to a bonded warehouse or ICD
at the checkpoint of export;
b) Customs management of
temporary imports sent to bonded warehouses and ICDs.
b.1) Responsibilities of
the trader:
b.1.1) After customs
procedures for temporary import or re-export have been completed, if the time
limit for goods retention in Vietnam has not expired, the trader sends the
Sub-department of Customs where temporary import procedures were followed a
written request for permission to send goods to a bonded warehouse or ICD
pending re-export, specifying the number of the declaration of temporary import
or declaration of re-export;
b.1.2) Preserve the
status quo of goods while goods are stored at the bonded warehouse or ICD;
b.1.3) Submit 01
photocopy and present the original or the declaration of temporary import or
re-export for which customs procedures have been completed to the supervisory
Sub-department of Customs of the bonded warehouse or ICD in case of physical
customs declaration;
b.1.4) If goods have been
sent to a bonded warehouse or ICD pending re-export, the trader must complete
procedures for re-export before goods are moved from the bonded warehouse or
ICD to the checkpoint of export.
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b.3) The supervisory
Sub-department of Customs of the bonded warehouse shall carry customs
procedures for goods for which procedures for temporary import have been
completed similarly to goods sent to the bonded warehouse from the domestic
market as instructed in Article 91 of this Circular;
b.4) Supervision of goods
for which procedures for temporary import have been completed that are moved
from the checkpoint of import to the bonded warehouse or ICD pending re-export
and vice versa is similar to imports under customs supervision prescribed in
this Circular;
b.5)107 (annulled)
Article 84.
Management, monitoring of declarations of temporary imports and temporary
exports
1. Temporary imports
a) The Sub-department of
Customs where procedures for temporary import are followed shall monitor the
quantity of temporary imports on the e-customs system.
In case of physical
customs declaration, the quantity of temporary imports shall be monitored on
the paper declaration.
b) After re-export, the
trader shall follow procedures for refund or cancellation of import duty on the
declaration of temporary import as prescribed in section 4 Chapter VII of this
Circular at the Sub-department of Customs where procedures for temporary import
are followed.
2. Temporary imports,
temporary exports mentioned in Article 49, Article 50, Article 51, Article 52,
Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP:
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In case of physical
customs declaration (including declaration on the Statement of temporarily imported
or temporarily exported empty containers/flex tanks of the circulating vehicles
mentioned in Point a and Point b Clause 1 Article 49 of Decree No.
08/2015/ND-CP) the procedures for re-export, re-import and monitoring of
quantity of temporary imports/exports shall be carried out using the physical
customs declaration;
b) With regard to
temporary imports, temporary exports subject to import duty, export duty, the
declarant shall follow procedures for tax refund or tax cancellation as
prescribed in section 4 Chapter VII of this Circular after goods are
re-exported or re-imported;
c) If temporary imports,
temporary exports are repurposed or sold domestically instead of being
re-exported, the procedures prescribed in Article 21 of this Circular shall be
followed.
3. In case of physical
customs declaration, after goods are re-exported or re-imported:
a) If goods are eligible
for tax exemption or not subject to import duty, export duty, or subject to 0%
import duty, export duty:
a.1) The declarant shall
submit a set of documents to the Sub-department of Customs where procedures for
temporary imports/exports were followed, which consists of:
a.1.1) A written request
for finalization of the declaration of temporary import/export, in which the
number of the declaration of temporary import/export and the declaration of
re-import/re-export must be specified: 01 original copy;
a.1.2) The declaration of
re-export/re-import: 01 photocopy;
a.1.3) Payment documents
for goods temporarily imported for re-export: 01 photocopy.
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Within 02 working days
from the receipt of sufficient documents, the customs official shall examine
and compare the documents submitted by the declarant and the documents at the
customs authority in order to finalize and make certification on the
declaration of temporary imports/exports at the customs authority.
b) With regard to
temporary imports, temporary exports subject to import duty, export duty, the
declarant shall follow procedures for tax refund or tax cancellation as
prescribed in section 4 Chapter VII of this Circular at the Sub-department of
Customs where procedures for temporary import/export were followed after goods
are re-exported or re-imported.
Section 2. Customs procedures, customs supervision and
inspection of goods exported, imported for other purposes
Article 85. Customs
procedures for import of duty-free goods serving execution of investment
project
1. Imported duty-free
goods serving project execution include goods imported as fixed assets; raw
materials/supplies, components, semi-finished products serving manufacturing of
the preferential projects.
2. Customs procedures
a) Customs places:
Customs procedures for
import shall be carried out at the most convenient Sub-department of Customs
affiliated to the Customs Departments where the list of duty-free goods or
supervisory Sub-department of Customs of the checkpoint where goods are stored,
the port of destination written on the bill of lading, transport contract, or
the Sub-department of Customs in charge of project goods affiliated to the
Customs Department where goods are imported.
With regard to imports
serving petroleum activities that are eligible for tax exemption as prescribed
in Clause 11 Article 103 of this Circular, the declarant shall select the most
convenient Sub-department of Customs to follow customs procedures;
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The e-customs system will
automatically deduct the quantity of imports corresponding to the quantity of
goods on the List of duty-free goods. In case of paper list of duty-free goods,
the customs authority shall make a monitoring sheet and deduct goods quantity
as prescribed in Clause 4 Article 104 of this Circular.
3. Liquidation,
repurposing of duty-free imports
a) The methods of
liquidating, purposing goods, conditions, documents for liquidating duty-free
imports of foreign-invested projects shall comply with instructions in Circular
No. 04/2007/TT-BTM dated April 04, 2007 of the Ministry of Commerce (now the Ministry
of Industry and Trade) on export, import, processing, liquidation of imports,
and sale of goods of foreign-invested companies.
If duty-free goods are
imported to serve execution of a domestic project, a new declaration shall be
used for declaring tax as prescribed in Article 21 of this Circular when goods
are repurposed;
b) Procedures for
liquidating, repurposing goods shall be followed at the customs authority where
the list of duty-free imports or the declaration of imports is registered (if
registration of the list of duty-free imports is not required);
c) Procedures for
liquidation and repurposing:
c.1) The enterprise or
Liquidation Board shall send the customs authority where the declaration of
duty-free imports was registered the reasons for liquidation or repurposing,
names, codes, symbols, quantity, and exempt tax of goods, the number and date
of the corresponding declaration;
c.2) In case of export,
the enterprise shall open a declaration of exports that suits the purpose;
c.3) If goods sold in
Vietnam, given, donated, or destructed, tax shall be calculated on a new
customs declaration as prescribed in Article 21 of this Circular. The
enterprise shall follow import procedures according to the import purpose, tax
policies, policies on management of imports applicable at the time of
registration of the import declaration, unless all import management policies
were fulfilled while following import procedures.
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c.4) In case of
destruction, the enterprise shall take responsibility as prescribed by the
environment authority.
Article 86. Customs
procedures applied to indirect export
1. Indirect exports
include:
a) Processed products:
hired/borrowed machinery and equipment; excess materials; waste, rejects under
processing contracts prescribed in Clause 3 Article 32 of Decree No.
187/2013/ND-CP;
b) Goods traded between
an inland enterprise and an EPE or an enterprise in a free trade zone;
c) Goods traded between a
Vietnamese company and a foreign entity without presence in Vietnam and
requested to be delivered to another enterprise in Vietnam by the foreign
entity.
2. Customs procedures for
indirect export shall be followed at the most convenient Sub-department of
Customs selected by the declarant that suit the purpose.
3.108 Customs
dossier
The customs dossiers
on indirect exports and imports shall comply with Article 16 of this Circular.
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4.109 Within
15 working days from the day on which the exports are granted customs clearance,
the local importer shall complete customs procedures.
5.110 Customs
procedures:
a) The local exporter
shall:
a.1) Complete the
declaration of exports and combined transport, specifying the destination code
of the Sub-department of Customs where import procedures are followed and the
enterprise identification number (write “#&XKTC” in “Số quản lý nội bộ của doanh
nghiệp” or “Ghi chép khác” on the physical declaration);
a.2) Follow procedures
for exporting goods as prescribed;
a.3) Inform the local importer
of the completion of export procedures and deliver the goods to the importer
after the importer completes import procedures;
a.4) Receive
information about the indirect import declaration for which customs procedures
have been completed by the local importer for further processing.
b) The importer shall:
b.1) Complete the
import customs declaration by the prescribed deadline, specifying the
corresponding number of the declaration of indirect export in “Số quản lý nội
bộ của doanh nghiệp” (write “#&NKTC#&” in “Số quản lý nội bộ doanh
nghiệp” or “Ghi chép khác” on the physical customs declaration);b.2) Follow
procedures for importing goods as prescribed;
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b.4) Only sell or use
imports for manufacturing after they are granted customs clearance.
c) The customs
authority where import procedures are followed shall:
c.1) Complete the
export procedures prescribed in Chapter II of this Circular;
c.2) Monitor customs
declarations of indirect exports that have undergone customs procedures but
have not undergone indirect import procedures and inform the Sub-department of
Customs where import procedures will be carried out, which will supervise the local
importer following the procedures) The customs authority where import
procedures are followed shall:
d.1) Carry out
inspection according to the classification result given by the e-customs
system. If physical inspection of goods is required and goods have undergone
physical inspection at the Sub-department of Customs of export, the
Sub-department of Customs where import procedures were followed shall not
conduct physical inspection;
d.2) Compile monthly
lists of declarations of indirect imports that have been granted customs
clearance (form No. 01/TB-XNKTC/GSQL in Appendix V enclosed herewith) and send
them to the supervisory tax authority of the local importer in case of goods
imported or exported as designated by foreign traders;
d.3) Cooperate with the
Sub-department of Customs where export procedures are carried out to urge the
local importer to complete customs procedures.
6. In case the declarant
is a prioritized enterprise and its partners, or a conformable enterprise and
its partners that are also conformable enterprises that have indirect
imports/exports that are delivered many times over a certain period of time
under a contract/order with the same buyer or seller, goods may be delivered
before customs declaration. Customs declaration shall be made within 30 days
from the delivery date. The declarant may register the declaration of indirect
exports/imports at the most convenient Sub-department of Customs; tax policies
and policies on management of exports or imports shall be implemented when the
customs declaration is registered. The customs authority only examines
documents related to the delivery of goods instead of carrying out a physical
inspection. The exporter and the importer must keep documents proving each
delivery (such as commercial invoice, VAT invoice, sale invoice, goods dispatch
invoice, etc.) and present them to the customs authority on request.
Article 87. Customs
procedures applied to exports or imports of foreign traders who exercise the
right to export or import, foreign-invested companies (except for EPEs
exercising the right to export or import prescribed in Article 77 of this
Circular)
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In addition to the
documents mentioned in Article 16 of this Circular, the declarant must submit
the following documents:
a) With regard to exports
or imports of a foreign trader who exercises the right to export or import
without presence in Vietnam:
a.1) Certificate or
registration or right to export or import issued to the foreign trader by the
Ministry of Industry and Trade: 01 photocopy;
a.2) A contract with a
customs brokerage agent: 01 photocopy.
b) The Certificate of
investment in goods trading and relevant activities of the foreign-invested
trader who registered the right to export or import goods of a foreign-invested
company: 01 photocopy;
c) If customs procedures
are followed at the same Sub-department of Customs, the declarant shall only
submit the documents mentioned in Point a and Point b of this clause when
following customs procedures for the first time.
2. Customs procedures:
Customs procedures for
exports or imports of a foreign trader who exercises the right to export or
import or a foreign-invested companies without presence in Vietnam shall comply
with Chapter II of this Circular; the declarant shall specify the documents
mentioned in Point a.1 and Point b Clause 1 of this Article on the electronic
customs declaration (box “License number”).
Article 88. (annulled)
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1. Goods under merchanting
trade that are transported directly from the exporting country to the importing
country without passing through any Vietnam’s checkpoint are exempt from
customs procedures.
2. Customs procedures
applied to goods under merchanting trade that are taken to a depot of a
Vietnam's seaport (not bonded warehouse or transhipment area) while being
transported from the exporting country to the importing country:
a) The trader shall:
Submit a set of documents
to the Sub-department of Customs of the area where imports under merchanting
trade exist which consists of:
a.1) A written request
for merchanting trade of goods (form No. 22/CKHH/GSQL in Appendix V enclosed
herewith);
a.2) A bill of lading of
the imports: 01 photocopy.
b) The Sub-department of
Customs at the checkpoint shall:
b.1) Receive and examine
the set of documents on the shipment of imports under merchanting trade;
b.2) Certify the import,
append the official’s seal and signature on the enterprise’s request;
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b.4) Certify that goods
have passed through the CCA on the written request for merchanting trade of
goods after goods are loaded onto the means of transport;
b.5) In case transited
goods are exported through a checkpoint other than the checkpoint of import but
still in the same seaport system under the supervision of Customs Department,
the customs official shall certify that goods have passed through the CCA on
the request after goods are taken to the CCA at the checkpoint of export; Goods
received and dispatched from the CCA at the checkpoint shall be supervised in
accordance with Article 52 of this Circular;
b.6) If the shipment
under merchanting trade is suspected of violations, the Director of the Sub-department
of Customs at the checkpoint shall decide a physical inspection and take
appropriate actions as prescribed.
c) Goods under
merchanting trade must be exported from Vietnam within 30 days from the day on
which the Sub-department of Customs at the checkpoint completes the receipt,
inspection of the customs dossier or physical inspection of goods.
3. Goods that pass
through a Vietnam’s checkpoint and taken to a bonded warehouse or transhipment
area at a Vietnam’s port while being transported from the exporting country to
the importing country shall undergo customs procedures applied to goods
received and dispatched from bonded warehouses and transhipment areas of
Vietnam’s ports.
4. Goods under
merchanting trade shall be removed from Vietnam through the checkpoint of
import.
5. Goods under
merchanting trade are exempt from inspection. Physical inspection shall be
carried out as prescribed in Article 29 of this Circular if violations of law
are suspected.
Article 90. Customs
procedures for goods received and dispatched from free trade zones within
border economic zones
1. Principles:
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a) Cases in which customs
procedures are exempt:
a.1) Goods on the list of
goods exempt from customs procedures are exported from other sectors of a
border economic zone or from inland to a free trade zone which is not separated
from the outside by hard fences as prescribed in Section I of Appendix I of
Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance;
a.2) Goods that were
previously imported on the List of goods subject to tax according to section II
of Appendix II enclosed with Circular No. 109/2014/TT-BTC of the Ministry of
Finance are taken from a free trade zone within a border economic zone to
inland;
a.3) Goods derived from
inland products prescribed in Point a.1 of this Clause are taken from a free
trade zone within a border economic zone to inland.
b) Cases in which customs
procedures are optional:
Goods are stationery,
food, consumables used by bought by enterprises in a free trade zone from
inland to serve their operation and life of their employees, except for the
case mentioned in Point a.1 of this Clause.
2. Customs places
a) The entities in the
free trade zone within a border economic zone must follow customs procedures at
the supervisory Sub-department of Customs of the free trade zone when exporting
and importing goods;
b) Inland entities that
enter into export, import contracts with entities in the free trade zone within
a border economic zone may follow customs procedures at the most convenient
Sub-department of Customs.
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Where an entity imports
goods as fixed assets of a project of investment in a free trade zone within a
border economic zone, such goods must be suitable for the field of investment,
scale, and purposes of the project, and must be used for such purposes only.
In case an entity imports
raw materials/supplies to serve manufacturing, processing, recycling, assembly
in a free trade zone within a border economic zone, the raw materials/supplies
shall be managed and accounted for in accordance with regulations applied to
EPEs prescribed in Article 60 of this Circular.
4. When taking goods
mentioned in Clause 1 of this Article to a free trade zone within a border
economic zone from other sectors or from in land and goods traded among free
trade zones, customs procedures are similar to indirect exports prescribed in
Article 86 of this Circular.
5. Goods exported to
abroad from a free trade zone
a) Goods exported from a
free trade zone to abroad shall follow corresponding customs procedures that
suit the export purpose;
b) Where goods are
imported from abroad or inland and then exported at is to abroad, the number
and date of the declaration of imports or VAT invoice or sale invoice must be
written on the declaration of exports.
6. Goods exported to
inland from a free trade zone within a border economic zone:
a) Goods exported to
inland from a free trade zone must follow customs procedures, except for goods
on the list of goods subject to tax upon import from abroad to free trade zones
within border economic zones as prescribed by the Ministry of Finance;
b) Customs procedures
shall comply with Chapter II this Circular. In order for the inland entity to
calculate tax payable when following import procedure, the entity in the free
trade zone shall follow the instructions below:
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b.2) In case of goods
manufactured, processed, recycled, or assembled in a free trade zone using raw
materials/supplies imported from abroad, the entity in the free trade zone must
calculate and amount of imported materials that are converted into the products
being exported to inland (form 23/NLNK-PTQ/GSQL in Appendix V enclosed
herewith) and specify that goods are made of imported raw materials/supplies on
the declaration of exports;
b.3) If customs
procedures for taking goods to the free trade zone have been completed and then
goods are exported at ease to inland, customs procedures are similar to those
for indirect exports prescribed in Article 86 of this Circular. The declaration
of exports must specify that goods are exported at is, the number and date of
the corresponding customs declaration;
b.4) The entity in the
free trade zone must provide the inland enterprise with sufficient documents
and data for the inland enterprise to calculate tax payable.
7. Goods processing
between entities in free trade zones and inland entities
Customs procedures are
similar to those applied to goods processing between EPEs and inland entities
prescribed in Article 76 of this Circular. The inland entities shall follow
customs procedures at the supervisory Sub-department of Customs of free trade
zones.
8. Customs supervision of
goods received and dispatched from free trade zones
a) The free trade zone
must be separated from the outside (except for Lao Bao Special Economic Zone in
Quang Tri province and Cau Treo Border Economic Zone in Ha Tinh province to
which regulations of the Prime Minister apply) and have customs control gates
in order to monitor goods received and dispatched from free trade zones;
b) Goods received and
dispatched from free trade zones, goods transported imported to inland or
exported to abroad through free trade zones must go through customs control
gates and supervised by the customs;
c) When going through a
free trade zone, goods imported from abroad to inland or goods exported from
inland to abroad must stick to the route provided by the supervisory customs
authority and management board of the free trade zone when passing.
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Article 91. Customs management of goods entering and dispatched from bonded
warehouses
1.
Customs procedures for sending goods to a bonded warehouse from abroad
a)
The declarant shall:
a.1)
Complete the import declaration according to Appendix II and Clause 1 Article
51c of this Circular.
If
a physical customs declaration is made according to Clause 2 Article 25 of
Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No.
59/2018/ND-CP, the declarant shall complete and submit 02 original copies of
form No. HQ/2015/NK in Appendix IV hereof;
a.2)
Submit 01 photocopy of the bill of lading or an equivalent transport document
as prescribed by law (except for goods imported through a land checkpoint);
a.3)
Submit 01 photocopy of the certificate of temporary import number issued by the
Ministry of Industry and Trade for goods temporarily imported for re-export
subject to conditions prescribed by the Ministry of Industry and Trade;
a.4)
Submit 01 copy of the inspection certificate.
(not
required if an electronic inspection certificate is issued through National Single-window
Information Portal);
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Complete
the customs procedures specified in Section 3 Chapter II of this Circular and
the tasks specified in Point a.1 Clause 4 Article 51c of this Circular;
c)
The day on which goods enter the bonded warehouse is the day on which the
information about arrival of imports is updated by the customs authority on the
e-customs system;
d)
Goods that are sent to the bonded warehouse before being exported to another
country where the certificate of temporary import number issued by the Ministry
of Industry and Trade is required may only be sent to the bonded warehouse in
the province where the checkpoint of import or checkpoint of export is located;
dd)
Goods sent to the bonded warehouse from abroad may only be imported through the
checkpoints prescribed by the Prime Minister and the Ministry of Industry and
Trade.
2.
Customs procedures for sending goods to a bonded warehouse from a free trade
zone or inland
a)
Responsibilities of the declarant:
a.1)
Follow customs procedures applied to goods entering the bonded warehouse from a
free trade zone specified in Clause 1 Article 51c of this Circular or
corresponding export procedures for delivering goods from inland to the bonded
warehouse specified in Chapter II of this Circular;
a.2)
Perform the tasks prescribed in Clause 2 Article 52s of this Circular when
moving goods into the bonded warehouse.
b)
The supervisory Sub-department of customs of the bonded warehouse shall:
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b.2)
Perform the tasks prescribed in Point a.2 Clause 3 Article 51c of this
Circular.
c)
The day on which goods are sent to the bonded warehouse is the day on which the
customs authority confirms on the e-customs system that goods been released
from the CCA.
3.
Customs procedures for sending goods to a bonded warehouse before export:
a)
Responsibilities of the declarant:
a.1)
Make a declaration of independent transport of goods under customs supervision
as prescribed in Clause 2 Article 51b of this Circular;
a.2)
Submit 01 photocopy of the goods dispatch note as prescribed by regulations of
law on accounting specifying the numbers of corresponding declarations of
received goods;
a.3)
Perform the tasks prescribed in Clause 2 Article 52a of this Circular when
dispatching goods from the bonded warehouse.
b)
The supervisory Sub-department of customs of the bonded warehouse shall:
b.1)
Perform the tasks prescribed in Clause 3 Article 51b of this Circular and
receive feedbacks from the Sub-department of Customs at the checkpoint of
export;
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c)
Goods exported from a bonded warehouse (including goods sent by post or express
mail) may only be exported through the checkpoints prescribed by the Prime
Minister and the Ministry of Industry and Trade;
d)
After goods enter the CCA at the checkpoint of export from a bonded warehouse,
the Sub-department of Customs at the checkpoint of export shall monitor goods
until they are actually exported from Vietnam’s territory. If goods are not
exported by 15 days from the day on which goods arrive at the checkpoint of
export or the checkpoint of export is changed, the Sub-department of Customs at
the checkpoint of export must notify the supervisory Sub-department of Customs
for monitoring in cooperation. Regarding goods exported from a bonded warehouse
through a checkpoint by road or by river, their release from the CCA shall be
updated on the e-customs system after they have entered the importing countries
through the checkpoint of export.
4.
Customs procedures for import of goods from a bonded warehouse to inland or a
free trade zone; customs procedures for temporary import of goods for sale at
duty-free shops
a)
Responsibilities of the declarant:
a.1)
Complete the import declaration form No. 1 in Appendix II hereof;
a.2)
Complete corresponding import procedures specified in Chapter II of this
Circular.
If
the declarant is also the owner of the goods stored in the bonded warehouse,
the documents that are prepared or issued when the goods are imported shall be
enclosed with the customs dossier for submission or presentation;
a.3)
Perform the supervision task prescribed Clause 4 Article 52 of this Circular.
b)
The supervisory Sub-department of customs shall:
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b.2)
Perform the tasks prescribed in Point d.1 Clause 4 Article 52 of this Circular;
b.3)
Inspect and monitor movement of goods in the bonded warehouse in accordance
with Clause 4 Article 52 of this Circular;
b.4)
Perform the tasks prescribed in Point a.2 Clause 4 Article 51c of this
Circular.
c)
The following goods must not be imported to inland from a bonded warehouse:
Goods
on the list of imports for which import procedures must be carried out at the
checkpoint of import according to the Prime Minister’s Decision No.
15/2017/QD-TTg (except for bonded warehouses located within a seaport, land
checkpoint or airport).
Customs
procedures for import of the goods mentioned in Article 2 of Decision No.
15/2017/QD-TTg shall be carried out at the supervisory Sub-department of
customs of the bonded warehouse or an appropriate Sub-department of Customs
specified in Article 2 of Decision 15/2017/QD-TTg.
5.
Customs procedures for sending goods from a bonded warehouse to another
a)
Goods that are removed from the old bonded warehouse shall follow customs
procedures prescribed in Clause 4 of this Article;
b)
Goods that are delivered to the new bonded warehouse shall follow customs
procedures prescribed in Clause 1 of this Article;
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6.
With regard to goods transported to a bonded warehouse from a checkpoint,
another bonded warehouse or another location and vice versa that are under the
management of the same Sub-department of Customs, the monitoring of goods being
delivered between such locations shall be decided by Customs Department of the
province.
7.
If violations of law are suspected, the Director of the supervisory Sub-department
of customs of the bonded warehouse shall decide whether to carry out a physical
inspection before goods are delivered to or dispatched from the bonded
warehouse. The result of physical inspection shall be written on form No.
06/PGKQKT/GSQL in Appendix V hereof.
8.
The transfer of ownership of goods in bonded warehouses shall be carried out by
goods owner upon sale of goods in accordance with Clause 8 Article 3 of the Law
on Commerce. The owner of the bonded warehouse shall send the supervisory Sub-department
of customs of the bonded warehouse a notification of the transfer of ownership
of goods in the bonded warehouse. Procedures for delivering and dispatching
goods are exempted. The period of goods retention in the bonded warehouse
begins from the day on which goods are delivered to the bonded warehouse
according to the bonded warehouse lease contract between the owner of the
bonded warehouse and the former goods owner.
9.
Reporting movement of goods in bonded warehouses in case movement of goods in
bonded warehouse are not monitored according to Clause 4 Article 52 or Clause 2
Article 52a of this Circular.
a)
The bonded warehouse owner shall monitor and finalize bonded warehouse lease
contracts with goods owners. On every 15th of the first month of the next
quarter, the bonded warehouse owner shall send the supervisory Sub-department
of customs a written notification of goods condition and operation of the
bonded warehouse (form No. 24/BC-KNQ/GSQL in Appendix V hereof); the
supervisory Sub-department of customs shall send the report to the Customs
Department, which will submit a consolidated report to the General Department
of Customs on the 25th of the first month of the quarter;
b)
The supervisory Sub-department of customs is responsible for monitoring the
warehouse inventory on the basis of customs declarations of goods sent to the
bonded warehouse and the inventory software of the bonded warehouse owner; time
limit for retention of goods in the bonded warehouse, compare with the
notification of goods condition and operation of the bonded warehouse. If the
quantity of goods in inventory is suspected, the Director of the supervisory
Sub-department of Customs shall decide a site inspection, compare with
information on the inventory software of the bonded warehouse owner.
10.
Every year, the Customs Department shall inspect the operation of the bonded
warehouse and the adherence to law of the bonded warehouse owner, then submit
the inspection results to the General Department of Customs. Customs Departments
shall carry out surprise inspections if violations of law are suspected.
11.
Procedures for change of the checkpoint of export or return of goods that have
been delivered to the checkpoint of export back to the bonded warehouse:
a)
Customs dossier:
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a.2)
A declarant’s request for permission to take the goods back to the bonded
warehouse for storage pending export. The request shall specify the name and
address of the bonded warehouse, estimated storage period, which must not
exceed the time limit specified in Clause 1 Article 61 of the Law on Customs):
01 original copy;
a.3)
A notification of approval for the transport declaration (when goods are
transported to the checkpoint of export from the bonded warehouse).
b)
Customs procedures are the same as those specified in Article 51b of this
Circular:
The
customs official at the checkpoint of export and the supervisory Sub-department
of customs of the bonded warehouse shall perform the following additional
tasks:
b.1)
If the shipment has not entered the CCA at the checkpoint of export: on the
basis of the declarant’s request for permission to transport the goods back to
the bonded warehouse, the supervisory Sub-department of Customs of the bonded
warehouse shall inspect the seal and documents before initiating procedures for
transporting goods to the bonded warehouse, send the Sub-department of
Customs at the checkpoint of export a notification, which is the basis for
finalizing the independent transport declaration by updating information about
arrival of goods;
b.2)
If the shipment has entered the CCA and the declarant wishes to transport it
back to the initial bonded warehouse or the bonded warehouse at the checkpoint
of export: the Sub-department of Customs at the checkpoint of export shall
inspect the quantity of goods that arrive at the checkpoint of export and
request the declarant to open a new independent transport declaration before
transporting the goods to the bonded warehouse. If goods are stored in a bonded
warehouse at the checkpoint of export, the Sub-department of Customs at
checkpoint of export shall send a notification to the supervisory
Sub-department of customs of the initial bonded warehouse;
b.3)
If the shipment has entered the CCA and the declarant wishes to export part of
the shipment and transport the rest to the initial bonded warehouse or the
bonded warehouse at the checkpoint of export: the Sub-department of Customs at
the checkpoint of export shall inspect the quantity of exports and request the
declarant to open a new independent transport declaration before transporting
the goods to the bonded warehouse. If the goods are stored in a bonded
warehouse at the checkpoint of export, the Sub-department of Customs at
checkpoint of export shall send a notification to the supervisory
Sub-department of customs of the initial bonded warehouse.
Article 92. (annulled)
Article 93. Customs
procedures applied to exports/imports on an all-inclusive declaration
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a) Cases of application:
a.1) Exported, imported
electricity;
a.2) Goods sold in
international area at international airports (except duty-free goods);
a.3) Goods provided for
passengers on international flights;
a.4) Aviation fuel for
outbound aircraft;
a.5) Indirect exports
that are delivered many times in a day or a month as prescribed in Clause 6
Article 86 of this Circular.
b)114
Responsibilities of customs declarant:
b.1) Complete the customs
declaration according to Appendix II enclosed herewith;
b.2) Submit a customs
dossier as prescribed in Article 16 of this Circular which contains documents
certifying every delivery of goods (sale invoice, commercial invoice, goods
dispatch invoice, etc.); compile a list of documents certifying deliveries of
goods (form No. 27/THCT-KML/GSQL in Appendix V enclosed herewith) and submit
them to the customs authority while following customs procedures.
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b.2.1) Regarding electricity
exports and imports, the declarant shall cooperate with the customs authority
and relevant units in declaring the monthly consumption on the first day of the
succeeding month, And issue a record confirmed by the parties. Within 30
days from the confirmation date, the declarant shall make the customs
declaration and enclose the record with the customs dossier mentioned in
Article 16 of this Circular;
b.2.2) Procedures for
oil and gas supplied for outbound aircrafts shall be completed within 30 days.
c) Responsibilities of
the customs authority:
After the declarant
submits the customs dossier by the deadline advertisement prescribed in Point b
of this Clause, the customs authority shall carry out customs procedures
according to section 3 Chapter II of this Circular and shall not carry out
physical inspection of goods.
2. Customs procedures for
exports/imports that are delivered after the customs declaration is registered:
a) Goods that are
delivered after the customs declaration is registered must satisfy the
conditions in Clause 8 Article 25 of Decree No. 08/2015/ND-CP.
b) The declarant shall:
b.1) Make the customs
declaration and submit the customs dossier prescribed in Article 16 of this
Circular; submit 01 photocopy of the contract, export/import license issued by
a competent authority (if such licensed is required by law) and present the
original for comparison and issuance of the monitoring sheet;
b.2) The previous customs
declaration that was grated customs clearance may be used to obtain customs
clearance for each shipment;
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c) The customs authority
shall:
c.1) Receive, register
the customs dossier;
c.2) Make a logbook of
imports or exports (form No. 28/STD/GSQL in Appendix V enclosed herewith);
c.3) Carry out customs
procedures for each shipment of exports/imports and write the quantity of each
shipment in the logbook;
c.4) Compare the logbook
with additional declaration after the shipment is completely exported/imported
in order to confirm the total quantity of exports/imports.
3. Customs procedures for
imports or exports on an all-inclusive declaration shall be followed at one
Sub-department of Customs.
Article 94.
Procedures for import of finance lease assets
1. Imports for the
entities eligible for exemption of import duty on finance lease assets
prescribed in Articles 14, 16, 17 and 19 of No. 134/2016/ND-CP
a) The finance lease
enterprise that imports goods into Vietnam shall follow import procedures as
follows:
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a.2) Follow customs
procedures at the locations specified in Point a Clause 2 Article 85 of this
Circular;
a.3) Follow the
customs procedures specified in Chapter II of this Circular; specify the
number, date of effective and date of expiration of the finance lease contract
and the name of the finance lease enterprise.
The imported finance
lease assets shall be given to the lessee as soon as they are granted customs
clearance.
b) The Sub-department
of Customs where the declaration is registered shall complete import procedures
in accordance with Chapter II of this Circular;
c) If the finance
lease assets on which import duty is exempt are not used for intended purposed
after the finance lease contract is terminated or completed, the finance lease
enterprise shall declare and pay the duty in accordance with Article 21 of this
Circular.
2. Imports leased out
to EPEs and enterprises in free trade zones
a) Procedures for
import of finance lease assets:
The finance lease
enterprise shall complete procedures for import of goods to be leased by the
EPE or the enterprise in the free trade zone (the lessee) and used only in the
free trade zone. To be specific:
a.1) Customs dossier:
comply with Clause 3 Article 16 of this Circular;
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a.2.1) For EPEs:
follow instructions in Point b.1 Clause 1 Article 58 of this Circular;
a.2.2) For enterprises
in free trade zones: follow instructions in Point a Clause 2 Article 90 of this
Circular.
a.3) Customs
procedures: Follow the customs procedures specified in Chapter II of this
Circular; specify the number, date of effective and date of expiration of the
finance lease contract and the name of the finance lease enterprise; the
declared value shall comply with Appendix II of Circular No. 39/2015/TT-BTC, the
dutiable value, time and method for duty calculation shall comply with Article
4 and Article 5 of Circular No. 39/2015/TT-BTC.
The imports shall be
given to the lessee as soon as they are granted customs clearance and their
status quo must be maintained until the lessee completes the customs procedures
specified in Point b of this Clause.
b) Procedures for
delivery of goods between the finance lease enterprise and the lessee:
b.1) Customs dossier:
Prepare the customs dossier in accordance with Article 16 of this Circular,
enclose 01 copy of the finance lease contract with the customs dossier.
Commercial invoices and VAT invoices are not required. If indirect export of
the goods is subject to licensing, the license is not required in the customs
dossier;
b.2) Customs place:
Complete customs procedures at the supervisory Sub-department of Customs of the
lessee;
b.3) Follow the
customs procedures specified in Article 86 of this Circular; declare the
customs value according to the prices written on the sale contract between the
finance lease enterprise, the lessee and the foreign supplier; the type of
invoice is “B”; do not write the invoice date and number; write the following in
“Phần ghi chú” (“Notes”):
On the indirect export
declaration: “hàng hóa cho (tên khách hàng thuê) thuê tài chính theo hợp đồng thuê
tài chính số...” (“these goods are leased out to [name of the lessee] under the
finance lease contract No. …”).
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c) If the finance
lease enterprise has imported the goods to inland before they are leased out to
the lessee, the finance lease enterprise shall complete import procedures,
declare and pay import duty as prescribed.
After the goods are
received by the lessee, the finance lease enterprise will have the import duty
refunded. If the goods are imported back to inland, the finance lease
enterprise shall declare and pay import duty.
3. Imports leased out
to other partners
In the cases where a
finance lease enterprise imports goods and leases them out to a partner other
than those mentioned in Clause 1 and Clause 2 of this Article, the finance
lease enterprise shall declare and pay import duty thereon while following
import procedures.
4. Goods directly
imported from overseas finance lease enterprises
Customs procedures
shall comply with Chapter II this Circular. Declared values shall comply with
Appendix II of Circular No. 39/2015/TT-BTC, dutiable value, time and method for
duty calculation shall comply with Article 4 and Article 5 of Circular No.
39/2015/TT-BTC.
Chapter V
HANDLING REFUSAL OF GOODS
Article 95. Refusal of
goods
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a) Goods are not
conformable with the sale contract as prescribed in Article 39 of the Law on
Commerce;
b) Goods are not
conformable with the bonded warehouse lease contract or the consignor does not
adhere to the terms of the bonded warehouse lease contract.
2. The customs authority
shall not impose penalties if the consignee refuses to receive goods before the
customs declaration classification result is given. The consignee that refuses
to receive goods after the result is given shall incur penalties as prescribed
by law.
Article 96. Handling
refused goods
1. If the consignee
refuses to receive goods because the consignor fails to adhere to the sale
contract or bonded warehouse lease contract, the consignee shall submit a set
of documents to customs authority which consists of:
a) A written notification
of refusal of goods, specifying the reasons and solutions (reexport,
destruction, confiscation, or selling at auction);
b) Documents proving that
the consignor fails to adhere to the sale contract or bonded warehouse lease
contract;
c) The notification and
request for settlement of the consignor (if any).
If goods are sent to a
wrong address, the consignee shall send the customs authority a written
notification of refusal of goods.
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a) If goods are under
customs supervision at a checkpoint, the consignee shall notify the
Sub-department of Customs at the checkpoint;
b) If goods are already
transported to a bonded warehouse, CFS, or a customs place outside the
checkpoint area, the consignee shall notify the Sub-department of Customs where
the customs declaration is registered.
3. Based on documents the
submitted by the consignee, the Sub-department of Customs where goods are
supervised shall cooperate with the customs control team in carrying out a
physical inspection of the entire shipment in order to classify and handle it
as prescribed in Clause 4 of this Article.
4. Classification and
handling
Goods refused by the
consignee written on the bill of lading shall be classified and handled in
accordance with the Circular of the Minister of Finance on handling of
unclaimed goods in customs controlled areas. Additional instructions:
a) In case refused goods
are re-exported: Based on the documents submitted by the consignee, the
Sub-department of Customs where goods are supervised shall supervise re-export
of goods from Vietnam’s territory right at the checkpoint of import;
b) In case refused goods
are destroyed: The destruction shall be carried out by the Customs Department
of the province. The destruction cost shall be deducted from deposit paid by
the consignee’s or the incurred by the bonded warehouse owner;
c) If refused goods are
confiscated and liquidated: The Customs Department of the province shall issue
the decision on confiscation and liquidation. The revenues for liquidation
after deducting costs shall be paid to state budget.
Chapter VI
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Article 97. (annulled)
Article 98. (annulled)
Article 99. (annulled)
Article 100. (annulled)
Article 101.
(annulled)
Article 102. On-site
goods inspection area
1. The on-site inspection
shall be carried out where machinery, equipment, materials, components,
supplies imported for construction of the factory, building, for execution of a
project, serving manufacturing of goods or exports are gathered.
2. Establishment
procedures:
a) The enterprise shall
send the Customs Department of the province in which the construction or
factory is located an application for recognition of an on-site inspection area
which is enclosed with the diagram of area;
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If the proposed location
does not satisfy customs inspection requirements, the enterprise must be
notified in writing.
3. The enterprise shall
prepare the site and inspection equipment at the construction site/factory, and
only use goods for manufacturing or construction after they are granted customs
clearance by the customs.
4. After the
construction, installation is completed or the factory no longer needs the
customs authority to carry out physical inspection of goods at such area, the
enterprise must send the Customs Department of the province a written request
for shutdown of the inspection area.
Chapter VII
TAX EXEMPTION, TAX REDUCTION, TAX REFUND
AND TAX ADMINISTRATION OF EXPORTS AND IMPORTS
Section 1. Cases of tax exemption, procedures for tax
exemption
Article 103. Cases of
tax exemption
1. Goods temporarily
imported or temporarily exported to participate in fairs, exhibitions, product
introduction; machinery, equipment, professional instruments temporarily
imported or temporarily exported serving conventions, seminars, feasibility
study, sports competition, art performances, medical examination and treatment;
components and spare parts for replacement, repair of sea-going vessels,
foreign aircraft; machinery and equipment temporarily imported to serve
research and development of products; temporarily imported machinery,
equipment, professional instruments that are eligible for tax exemption
according to Clause 17 of this Article or might be eligible for tax refund
according to Clause 9 Article 114 of this Circular shall be exempt from import
duty upon temporary import and exempt from export duty upon re-export, or
exempt from export duty upon temporary export and exempt from import duty upon
re-import.
Tax shall be charged if
goods are not re-exported or re-imported by the deadline prescribed in Decree
No. 08/2015/ND-CP.
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a) Belongings carried
along by foreign entities when they are permitted to reside or work in Vietnam
at the invitation of competent authorities or when they leave Vietnam at the
end of the period of residence/work in Vietnam;
b) Belongings of
Vietnamese entities that are permitted to take them abroad for business and
work, and are imported back in Vietnam at the end of the period;
c) Belongings carried
along by Vietnamese families/individuals that are residing overseas and
permitted to reside in Vietnam or Vietnamese families/individuals permitted to
reside overseas; belongings carried along by foreigners when they are permitted
to reside in Vietnam or when they are permitted to reside overseas.
Among the cars,
motorbikes carried along by families/individuals when they are permitted to
reside in Vietnam, tax exemption is only granted to one piece of a type.
Belongings shall be
identified in accordance with Clause 5 Article 5 of the Law on Export and
import duty and its guiding documents.
3. Exports or imports of
foreign entities provided with diplomatic immunity and privileges in Vietnam
shall comply with the Ordinance on diplomatic immunity and privileges of
diplomatic missions, consular offices, representative agencies of international
organizations, and its guiding documents.
4. Goods exported or
imported for processing under contracts are exempt from export duty, import
duty as prescribed in Clause 4 Article 12 of Decree No. 87/2010/ND-CP,
including:
a) Goods exempt from tax
under processing contracts include:
a.1) Raw
materials/supplies imported, exported for processing;
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a.3) Goods imported,
exported as samples serving processing operations;
a.4) Machinery and
equipment imported, exported serving processing operations as agreed in the
processing contract. They must be re-export or re-import upon the expiration of
the processing contract. Otherwise, tax must be declared and tax as prescribed.
If they are retained as gifts, export duty/import duty shall be exempt as
instructed in Clause 4 Article 107 of this Circular;
a.5) Processed products
that are re-exported (if export duty is incurred);
a.6) Finished products
imported to be attached on processed products or packed with processed products
as full packs to be exported; components, parts imported serving repair of
processed exports are eligible for tax exemption as if raw materials/supplies
imported for inward processing if all of the conditions below are satisfied:
a.6.1) They are mentioned
in the processing contract or its appendices;
a.6.2) They are managed
as if raw materials/supplies imported for inward processing.
a.7) Goods imported for
inward processing and permitted to be destroyed in Vietnam as prescribed by
law, provided procedures prescribed in this Circular are completed.
b) With regard to raw
materials/supplies that are manufactured or purchased in Vietnam by the
processor and subject to export duty, the declarant shall declare, calculate
export duty on such raw materials/supplies on the declaration of processed
goods to be exported (including exported products in the form of indirect
export).
c) Goods exported to
abroad for outward processing shall be exempt from export duty. When they are
re-imported to Vietnam, import duty on processed imports must be paid (tax
shall not be imposed on the value of raw materials/supplies exported under the
processing contract). Import duty is imposed according to the quantity of
processed products that are imported, their origins which are determined
according to regulations on origins of the Ministry of Industry and Trade;
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dd) Import duty on waste
and rejects within the consumption rate and rate of loss that satisfy
requirements in Article 30 of Decree No. 187/2013/ND-CP and are agreed in the
processing contract is similar to waste, rejects imported as raw
materials/supplies for manufacturing of domestic exports prescribed in Article
71 of this Circular.
5. Exports or imports
within the duty-free allowance of individuals entering, exiting Vietnam; goods
within duty-free allowance sent by expressed mail as prescribed by the
Government and the Prime Minister.
a) Exports or imports
within the duty-free allowance for luggage of individuals entering, exiting
Vietnam:
a.1) For exiting individuals:
Except for the goods on the list of goods banned from export of goods subject
to conditions for export, duty-free allowance is not imposed upon other items
in the luggage of an individual exiting Vietnam;
a.2) Individuals entering
Vietnam:
a.2.1) Duty-free
allowance shall comply with regulations of the Prime Minister on duty-free
allowance imposed upon gifts and luggage of individuals entering, exiting
Vietnam;
a.2.2) If goods imported
in excess to the duty-free allowance shall incur import duty. If the total tax
payable is smaller than VND 100,000, it will be exempt. The entering individual
may select certain items in the luggage on which tax will be paid;
b) Goods sent by express
mail:
Tax shall be exempt if
the value of goods sent by express mail is within the duty-free allowance
according to regulations of the Prime Minister on value of duty-free allowance
for imports sent by express mail. If imports exceed the duty-free allowance,
tax on the whole shipment shall be paid. If tax payable on the whole shipment
is smaller than VND 50,000, it will be exempt.
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The Prime Minister shall
issue regulations on border residents and duty-free allowance for goods
traded/exchanged by border residents.
7. Goods imported as
fixed assets of projects of investment in the fields eligible for preferential
import duty prescribed in Appendix I of the Government's Decree No.
87/2010/ND-CP or administrative divisions eligible for preferential import duty
prescribed in Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP, and Decree
No. 53/2010/ND-CP; projects of investment funded by ODA exempt from import duty
include:
a) Machinery and
equipment that:
a.1) suit the field,
target, and scale of the project; and
a.2) comply with
regulations on fixed assets in Circular No. 45/2013/TT-BTC dated April 25, 2013
of the Ministry of Finance;
b) Means of transport in
a technological line that cannot be domestically manufactured; worker shuttle
vehicles including passenger vehicles with 24 seats or more and watercraft:
b.1) The list of
dedicated means of transport mentioned in this Point shall be compiled by the
Ministry of Planning and Investment;
b.2) The list or criteria
for identification of means of transport in technological lines mentioned in
this Point shall be compiled by the Ministry of Science and Technology.
c) Components, parts,
detachable parts, fittings, molds, accessories that are used for assembly of
complete machinery, equipment, and means of transport eligible for tax
exemption mentioned in Point a Decree Point b of this Clause shall be eligible
for tax exemption if :
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c.2) They are components,
parts, detachable parts, fittings, molds, accessories used for assembling,
connecting machinery and equipment together in order to ensure the normal
operation of the e-customs system of machinery and equipment.
d) Raw materials/supplies
that cannot be domestically manufactured used for manufacturing of machinery
and equipment in technological lines or components, parts, detachable parts,
fittings, molds, accessories mentioned in Point c of this Clause that are used
for assembly of complete machinery and equipment mentioned in Point a of this
Clause.
The list of raw
materials/supplies that can be domestically manufactured which is the basis for
granting tax exemption shall be compiled in accordance with regulations of the
Ministry of Planning and Investment;
e) Building materials
that cannot be domestically manufactured.
The list of building
materials that can be domestically manufactured which is the basis for granting
tax exemption shall be compiled in accordance with regulations of the Ministry
of Planning and Investment.
8. Permissible imported
plant varieties, animal breeds serving execution of projects of investment in
agriculture, forestry, aquaculture.
The list of permissible
imported plant varieties and animal breeds which is the basis for granting tax
exemption shall be compiled in accordance with regulations of the Ministry of
Agriculture and Rural Development.
9. Tax exemption for
imports mentioned in Clause 7 and Clause 8 of this Article also applies to
project expansion, change or innovation of technology.
10. The first import of
goods mentioned in Appendix II enclosed with Decree No. 87/2010/ND-CP shall be
exempt from tax if they are imported as fixed assets of projects eligible for
preferential import duty, ODA-funded projects in construction of hotels, office
buildings, apartments for lease, housing, shopping malls, technical services,
supermarkets, golf courses, tourist resorts, sports centers, entertainments
centers, medical facilities, training institutions, cultural centers, finance,
banking, insurance audit, consultancy establishments.
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11. Imports serving
petroleum activities, including:
a) Machinery and
equipment that satisfy the conditions in Point a Clause 7 of this Article;
dedicated means of transport serving petroleum activities; worker shuttles
including passenger cars with 24 seats or more and watercraft; components,
parts, detachable parts, fittings, molds, accessories that are installed to or
used together with the aforesaid machinery, equipment, and dedicated means of
transport that satisfy conditions in Point c Clause 7 of this Article.
The list or criteria for identification
of dedicated means of transport serving petroleum activities mentioned in this
Point shall be compiled by the Ministry of Science and Technology;
b) Supplies serving
petroleum activities that cannot be domestically manufactured.
The list of supplies
serving petroleum activities that can be domestically manufactured which is the
basis for granting tax exemption shall be compiled in accordance with
regulations of the Ministry of Planning and Investment;
c) Medical equipment and
emergency medicines on oil rigs and floating works confirmed by the Ministry of
Health;
d) Office equipment
serving petroleum activities;
dd) Other temporary
imports serving petroleum activities.
In case the goods
mentioned in this Clause are imported by a sub-contractor or another entity,
including those imported directly, via entrustment, bidding, via lease and
sublease to supply for entities engaged in petroleum exploration and extraction
under a petroleum service contract or goods supply contract, they are also
exempt from import duty.
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a) Machinery and
equipment imported as fixed assets that satisfy the conditions in Point a
Clause 7 of this Article;
b) Means of transport in
the technological lines as fixed assets.
The list or criteria for
identification of means of transport in technological lines mentioned in this
Point, which is the basis for granting tax exemption, shall be compiled by the
Ministry of Science and Technology;
c) Raw
materials/supplies, semi-finished products serving ship building that cannot be
domestically manufactured.
The list of raw
materials/supplies and semi-finished products serving ship building that can be
domestically manufactured, which is the basis for granting tax exemption, shall
be compiled in accordance with regulations of the Ministry of Planning and
Investment.
13. Import duty on raw
materials/supplies that cannot be domestically manufactured and are imported to
directly serve production of software programs.
The list of raw
materials/supplies directly serving production of software programs that can be
domestically manufactured, which is the basis for granting tax exemption, shall
be compiled in accordance with regulations of the Ministry of Planning and
Investment.
14. The following goods
imported for R&D shall be exempt from import duty: machinery, equipment,
spare parts, supplies, means of transport that cannot be domestically manufactured,
technologies unavailable in Vietnam; documents, books, newspapers, academic
journals, and digital sources of information about science and technology.
The list of machinery,
equipment, spare parts, supplies, means of transport directly serving R&D
that can be domestically manufactured, which is the basis for granting tax
exemption, shall be compiled in accordance with regulations of the Ministry of
Planning and Investment.
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a) The fields in which
investment is encouraged prescribed in Appendix I enclosed with Decree No.
87/2010/ND-CP (except for projects of manufacturing/assembly of cars,
motorbikes, air conditioners, heaters, refrigerators, washing machines,
electric fans, dish washing machines, disc players, sound systems, electric irons,
water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other
articles on which import duty is not exempt according to the Prime Minister’s
decisions);
b) Extremely
disadvantaged areas on the List of areas eligible for preferential corporate
income tax enclosed with Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP ,
and Decree No. 53/2010/ND-CP (except for projects of manufacturing/assembly or
cars, motorbikes, air conditioners, heaters, refrigerators, washing machines,
electric fans, dish washing machines, disc players, sound systems, electric
irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and
other articles on which import duty is not exempt according to the Prime
Minister’s decisions).
The 5-year tax exemption
period begins on the day on which the manufacturing is commenced, which is
confirmed by the management board of the industrial park, export-processing
zone, hi-tech zone, economic zone, etc. where the enterprise is operating, or
confirmed by the Department of Industry and Trade of the province in which
project is located (if the project is not located within the aforementioned
zones).
The list of raw
materials/supplies and components that can be domestically manufactured, which
is the basis for granting tax exemption, shall be compiled in accordance with
regulations of the Ministry of Planning and Investment.
The taxpayer must pay tax
on the quantity of imported raw materials/supplies and components that exceed
the manufacturing demand after the 5-year tax exemption period expires.
16. Goods manufactured,
processed, recycled, assembled within a free trade zone without using imported
materials or components shall be exempt from import duty when they are imported
to inland. If imported materials or components are used, import duty shall be
paid when such goods are imported to inland. The basis and calculation method
of import duty are instructed in Clause 2 Article 40 of this Circular.
17. Machinery, equipment,
means of transported temporarily imported to Vietnam by a foreign contractor to
serve an ODA project in Vietnam shall be exempt from import duty upon temporary
import and exempt from export duty upon re-export. At the expiration of the
time limit for project execution, the foreign contractor must re-export the
goods. Liquidation or transfer of goods in Vietnam instead of re-export is
subject to permission by competent authorities. In this case import duty shall
be paid as prescribed.
Passenger cars with fewer
than 24 seats and cars designed for transporting both passengers and cargo that
are equivalent to passenger cars with fewer than 24 seats must not be
temporarily imported for re-export. Any foreign contractor that wishes to
import them to Vietnam must pay import duty. When the construction is
completed, the foreign contractor must re-export the vehicles that were
imported and receive a refund of the import duty that was paid. The refund
level is specified in Clause 9 Article 114 of this Circular.
18. Raw materials/supplies
and components that cannot be domestically manufactured and imported to serve
the manufacturing of projects in border economic zones shall be exempt from tax
as prescribed by the Prime Minister on financial policies on border economic
zones.
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If complimentary goods,
sample goods are provided free of charge by the foreign party for a duty-free
shop to sell together with goods therein, such complimentary goods and sample
goods are exempt from import duty. Both complimentary goods and sample goods
must be supervised by the customs authority as if goods imported for sale in
duty-free shops.
20. Tax exemption is
special cases prescribed in Clause 20 Article 12 of Decree No. 87/2010/ND-CP.
21. Goods exempt from
import duty under international agreements
22. Additional
instructions:
a) In case an entity
eligible for exemption of tax on goods imported as fixed assets as prescribed
in this Article does not import goods but instead receives goods exempt from
import duty from another entity in Vietnam, then the transferee is still
eligible for exemption of import duty and the transferor is not required to pay
tax arrears as long as the transfer price is not inclusive of import duty;
b) The entrusted importer
or successful bidder for goods import (the price for goods supply under the
entrustment contract or the successful bid is exclusive of import duty) that
supplies imports for entities eligible for exemption of import duty prescribed
in Clauses 7 – 18 of this Article is also eligible for exemption of import duty
on the goods imported;
c) Goods, equipment
imported as fixed assets of a preferential project and transferred to another
entity (change of project investor) are still eligible for exemption of impart
tax if all of the conditions below are satisfied:
c.1) At the time of
transfer, the project is still eligible for investment incentives according to
the Law on Export and import duty and its guiding documents;
c.2) Transfer prices for
machinery and equipment as fixed assets are exclusive of import duty;
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Within 10 days from the
transfer date, the transferor and the transferee must declare the transfer at
the customs authority where the list of duty-free goods is registered.
d) Any finance lease
company that imports machinery, equipment, and means of transport and leases
them out to an entity eligible for exemption of import duty prescribed in
Clause 7, Clause 9, Clause 11, Clause 12, and Clause 14 of this Article is also
eligible for exemption of import duty as if goods are directly imported by the
project investor if the all of the following conditions are satisfied:
d.1) The rent under the
finance lease contract is exclusive of import duty;
d.2) Imports that are
exempt from tax are deducted from the list of duty-free goods and monitoring sheet
for duty-free goods of preferential projects made by its investor.
When the finance lease
contract expires, if leased goods that are exempt from tax are not used for the
preferential project as intended, the finance lease contract shall pay tax as
instructed in Article 21 of this Circular. Other imports must not be used for
the preferential project instead of the leased goods on which import is exempt.
dd) With regard to
promoted project issued with an investment license and certificate of
investment incentives before Decree No. 87/2010/ND-CP comes into force, if the
export/import duty incentives on such investment license and certificate of
investment incentives are more beneficial than those prescribed in Decree No.
87/2010/ND-CP, the more beneficial incentives shall apply if all of the
conditions below are satisfied:
dd.1) The Investment
license and certificate of investment incentives are unexpired and the
investment incentive terms are unchanged.
The incentives on the
investment license, certificate of investment incentives are conformable with
law at the time of their issuance;
dd.2) The list of
duty-free goods is registered as prescribed.
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Article 104.
Registration of list of imports, exports exempt from tax (hereinafter referred
to as “duty-free goods”)
1. Cases in which the
List of duty-free goods must be registered:
The goods mentioned in
Clause 1, Clause 4, and Clause 5 Article 12 of Decision No. 72/2013/QD-TTg,
Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12, Clause 13,
Clause 14, Clause 15, Clause 16, Clause 18, and Clause 21 Article 103 of this
Circular.
2. The list of duty-free
goods must suit the business lines, targets, scale, capacity of the project,
and shall be compiled once for the entire project execution process or for each
stage, each item of the project (if the certificate of investment, economic –
technical argument, documents of the project show that the project is divided
into various stages or items), or each compound, technological line if goods
are compounds or technological lines.
If the list for the
entire project execution process or each state, item, compound, line of the
project is incorrect or has to be changed, the declarant may adjust it as long
as documents proving such adjustment is appropriate are submitted to the
customs authority before goods are imported.
3. Goods users (project
investor, shipyard owner, etc.) shall register the list of duty-free goods
(form No. 13/DKDMMT/TXNK in Appendix VI enclosed herewith if a paper list is
registered). If the general contractor or sub-contractor or a finance lease
company imports goods instead of the project investor, the contractor or
finance lease company shall use the list of duty-free goods registered with the
tax authority by the investor.
4. Places to registering
the list
The Customs Department of
the province where the project is executed (if identifiable) or the Customs
Department of the province in which the headquarter is located (if the Customs
Department of the province where the project is executed is not identifiable)
or the Customs Department of the nearest province (if there is no customs
authority in the province) The Director of Customs Department shall appoint a
capable unit to grant registration of the list of duty-free goods.
If a Customs Department
is in charge of multiple provinces, its Director may also appoint the
supervisory Sub-department of Customs of the province to grant registration of
the List of duty-free goods to the projects located therein.
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When registering the list
of duty-free goods with the customs authority, the taxpayer that registers the
list shall submit an application to the customs authority, which consists of:
a) A registration form No.
14/CVDKDMMT/TXNK in Appendix VI enclosed with specifying the quantity of goods,
reasons for tax exemption: 01 original copy;
b) A list of duty-free
goods if it is not registered on the e-customs system: 02 original enclosed
with 01 monitoring sheet (form No. 15/PTDTL/TXNK in Appendix VI enclosed
herewith).
6. The basis for the
declarant to register the list of duty-free goods with the customs authority:
a) The fields or
administrative division eligible for import duty incentives as prescribed by
relevant regulations of law;
b) The list of goods
issued by a competent authority in the following cases:
b.1) The list of
machinery, equipment, spare parts, dedicated means of transport, raw
materials/supplies, semi-finished products that can be domestically manufactured
according to regulations of the Ministry of Planning and Investment;
b.2) The list or criteria
for identification of dedicated means of transport in technological lines
compiled by the Ministry of Science and Technology;
b.3) The list of
permissible imported plant varieties and animal breeds compiled by the Ministry
of Agriculture and Rural Development;
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b.5) The list or criteria
for identification of dedicated means of transport serving petroleum activities
compiled by the Ministry of Science and Technology;
b.6) The list of medical
equipment and emergency medicines on oil rigs and floating works confirmed by
the Ministry of Health;
b.7) The list or criteria
for identification of dedicated means of transport in technological lines that
are fixed assets of shipyards issued by the Ministry of Science and Technology;
b.8) The list of
machinery, equipment, spare parts, supplies, means of transport directly
serving R&D that can be domestically manufactured issued by the Ministry of
Planning and Investment.
7. The registration must
be applied for before the first declaration of exports/imports of the project, item,
or stage, or expanded project is registered.
8. The taxpayer shall:
a) Register, adjust the
list of duty-free goods vie the e-customs system as follows (unless
registration of the list via the e-customs system is not available):
a.1) Provide information
about the list of duty-free goods according to standard format and criteria on
the e-customs system;
a.2) Submit documents
enclosed with the application for registration or adjustment of the list of
duty-free goods prescribed in this Article;
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a.4) Retain documents
that are the basis for identification of duty-free goods and present them to
the customs authority or a competent authority during inspection.
b) Determine the need for
duty-free goods and compile the list of duty-free goods (hereinafter referred
to as “duty-free list”) as prescribed;
c) Take legal
responsibility for the accuracy and truthfulness of the duty-free goods on the
list and using them for appropriate purposes.
9. Responsibilities of
the customs authority:
a) The customs authority
shall receive and process the application within 10 working days from the day
on which it is received as follows:
a.1) If goods are not
eligible for tax exemption, the customs authority shall notify the applicant in
writing of the refusal to grant the registration.
If the field or location
of the project is eligible for investment incentives but goods on the list of
duty-free goods are not suitable for the target, scale of the project, the
customs authority shall instruct the applicant to adjust the list;
a.2) If the basis for
identification of duty-free goods prescribed in Point a.1 is not sufficient,
the tax authority shall accept the information provided by the applicant,
record it to the logbook, append the seal on 02 copies of the list of duty-free
goods and 01 copy of the monitoring sheet in case of registration of a paper
list; (01 copy of the list of duty-free goods and 01 copy of the monitoring sheet
shall be given to the taxpayer; 01 copy of the list of duty-free goods shall be
retained by the customs authority);
a.3) If the basis for
identification of goods that satisfy the conditions in Point a and Point c
Clause 7 of Article 103 is not ample at the time of registration of the list of
duty-free goods, the customs authority where the list is registered shall write
a note on the list and the monitoring sheet for comparison upon import or for
post-clearance inspection;
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b) If the list of
duty-free goods is registered via the e-customs system, the customs authority
shall:
b.1) receive and process
the application in accordance with regulations of this Article;
b.2) issue an
identification number, enter information about the result on the e-customs
system;
b.3) give feedbacks to
the declarant via the e-customs system;
c) Reporting:
Every 03 months, not
later than the 10th of the first month of the next quarter, the Customs
Department where the list of duty-free goods is registered shall make a lists
of duty-free goods registered therein and send a report to the General
Department of Customs (form No. 16/BCTHDMMT/TXNK in Appendix 16 VI enclosed
herewith);
d) The Director of the
Customs Department shall cooperate with competent authorities to collect
information serving the inspection of applications for lists of duty-free goods
as prescribed in Point a of this Clause, carry out post-clearance inspection to
determine whether the duty-free goods are used for appropriate purposes, and
impose penalties for violations.
The customs authority
shall inspect all the cases of goods imported under international agreements
within 03 years from the time of registration of the list of duty-free goods or
the time of import of duty-free goods.
10. After the customs
authority confirms the registration of the list of duty-free goods and the
monitoring sheet, if the list is found incorrect (such as the quantity of goods
exceeds the scale of the project; categories of goods are not appropriate for
the target and purposes, etc.), the customs authority where the list is
registered shall:
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b) Inspect the adjustment
and update the result;
c) Collect tax on the
excess quantity of goods compared to the adjusted goods.
11. In case the
certificate of investment of a project is revoked:
a) The customs authority
where the list of duty-free goods (hereinafter referred to as “duty-free list”)
is registered shall:
a.1) Remove the list of
duty-free goods from the e-customs system after checking and making a backup
outside the e-customs system as instructed by the General Department of
Customs.
If a physical duty-free
list has been registered, it shall be revoked;
a.2) Notify and request
customs authorities nationwide to stop granting tax exemption to goods on the
duty-free list.
b) The customs
authorities that granted tax exemption to the project shall collect tax as
prescribed.
12. In case of
registration of a paper list, if the list and the monitoring sheet is lost,
according to the confirmation of Customs Departments of other provinces of the
loss of the list and the monitoring sheet, the customs authority where the list
is registered shall check and reissue the list of duty-free goods and
monitoring sheet for the goods pending export/import of the project.
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a) An application for
reissuance consists of:
a.1) An application form
for reissuance of the list of duty-free goods and monitoring sheet specifying
the reasons for losing the list and the monitoring sheet;
a.2) The list of
duty-free goods and the monitoring sheet issued by the customs authority where
the last shipment was processed before the loss (01 photocopy certified by the
customs authority where goods are imported).
b.2) In case the
monitoring sheet is lost:
b.2.1) According to the
notification and the request for reissuance of the monitoring sheet, the
customs authority shall:
b.2.1.1) Notify the
Customs Departments of other provinces of the cancellation of the lost monitoring
sheet, request them to confirm the quantity of duty-free goods
exported/imported (the numbers and dates of the list and monitoring sheet must
be specified);
b.2.1.2) Within 10 days
from the receipt of the notification, the Customs Departments of other
provinces shall check customs dossier; export and import data system, determine
the quantity of duty-free goods exported, imported according to the list of
duty-free goods and monitoring sheet, send a written confirmation to the
notifying customs authority; suspend processing tax on the next shipment of
goods on the list of duty-free goods and monitoring sheet that are lost until
new ones are reissued.
b.2.2) After receiving
the confirmations of quantity of exports/imports from other Customs Departments,
the customs authority shall:
b.2.2.1) Calculate the
total quantity of exports/imports according to the list of duty-free goods and
the monitoring sheet that were issued;
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b.2.2.3) Reissue the
monitoring sheet for the remaining quantity of goods pending export/import;
b.2.2.4) Write “CẤP LẠI
LẦN 1” (“1st reissuance”) on the reissued monitoring sheet;
b.2.2.5) Impose penalties
for violations against according to retention of documents.
The time limit is 05
working days from the day on which confirmations are received from other
Customs Departments.
Within 01 years from the
reissuance of the list and monitoring sheet, the customs authority shall carry
out a post-clearance inspection of the project.
Article 105. Documents
and procedures for tax exemption
1. The customs dossier
specified in this Circular shall be tax exemption documents.
In case the taxpayer
faces objective difficulties and other cases in which export duty, import duty
is exempt prescribed by the Government, import duty is exempt, it is required
to have written confirmation of the difficulties provided by a competent
authorities.
2. Procedures for
granting tax exemption:
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a.1) The taxpayer shall
calculate and declare the amount of exempt tax on each article (except for
goods imported for processing). The customs declaration is similar to the case
in which tax has to be paid. The customs authority shall compare the tax
exemption documents and the amount of tax to be exempt with applicable
regulations to carry out procedures for granting exemption to each of the
customs declaration as prescribed.
If the customs authority
determines that exports or imports are not eligible for tax exemption as
declared, tax shall be collected and penalties shall be imposed (if any);
a.2) In case the taxpayer
faces objective difficulties and other cases in which export duty, import duty
is exempt prescribed by the Government:
a.2.1) The taxpayer shall
determine the amount of exempt tax and submit a written request (enclosed with
relevant documents) to the General Department of Customs (the General
Department of Customs shall send a report to the Ministry of Finance, and the
Ministry of Finance shall request the Prime Minister to consider granting tax
exemption);
a.2.2) The General
Department of Customs shall check all documents. If documents are not
satisfactory or the reasons for tax exemption must be clarified, the taxpayer
shall be notified in writing. After the basis is ample, the General Department
of Customs shall send a draft report to the Ministry of Finance, which is then
submitted to the Prime Minister;
a.2.3) According to the
directive of the Prime Minister, the Ministry of Finance shall send a
notification to taxpayer and relevant customs authority;
a.2.4) The customs
authority where procedures for export/import of goods are followed shall grant
exemption of export duty/import duty on the corresponding quantity of goods or
collect tax in full as directed by the Prime Minister.
b) If registration of a
duty-free list is required:
b.1) The taxpayer and
customs authority shall follow the instructions in Point a.1 Clause 2 of this
Article;
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In case of registration
of a paper list, apart from the customs procedures mentioned in Point a.1
Clause 2 of this Article, the customs authority shall update the quantity,
deduct the quantity of duty-free goods that are exported/import on the original
monitoring sheet, and append signatures. 01 photocopy of the duty-free list and
monitoring sheet on which the names, quantity of duty-free goods that are
exported/imported are specified shall be kept together with the customs dossier
(even if the duty-free goods are transferred to another entity that is also
eligible for tax exemption).
If tax exemption is
granted to a compound or machinery line that must be divided into multiple
shipments in order to be assembled into a complete compound or machinery line,
thus goods quantity cannot be deducted importation, then the deduction shall be
carried out after the compound or machinery line is completely imported. To be
specific:
The taxpayer shall import
the shipments at 01 Sub-department of Customs and estimate the time of
completion of the import.
At the time of import,
the taxpayer must declare the specific quantity, names of goods to be imported,
and specify which articles are on the registered list of duty-free goods.
Within 15 days from
import the last shipment of each compound or machinery line, the taxpayer shall
aggregate the import declarations in order for the customs authority to monitor
and deduct the quantity of goods on the monitoring sheet.
The Director of Customs
Department shall decide the cases in which goods quantity cannot be deducted at
the time of importation and carry out post-clearance inspection in order to
determine whether declared duty-free goods are appropriately used for the
project according to applicable regulations, and impose penalties for any
violation that is committed;
b.3) The customs
authority shall only grants tax exemption if the customs declaration is
registered after the list of duty-free goods is registered. The Director of the
Customs Department where export/import procedures are followed shall cooperate
with the Customs Department where the list of duty-free goods is registered in
considering the cases in which the customs declaration that is registered
before the registration date of the list;
b.4) Within 30 days from
the day on which exported/import goods are completed deducted by the e-customs
system, the customs authority where the list of duty-free goods is registered
shall remove the list from the System after it is checked and backed up as
instructed by the General Department of Customs.
In case of registration
of a paper list, after the quantity of imports on the monitoring sheet is
completely deducted, the customs authority that processes the last shipment
shall make a confirmation on the monitoring sheet, keep 01 photocopy, give 01
photocopy to the declarant, and send the original to the customs authority
which issued the monitoring sheet.
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3. Exemption of tax on
exports or imports sent by express mail shall comply with the Circular of the
Ministry of Finance on customs procedures applied to exports and imports sent
by express mail.
Article 106.
Reporting, inspecting the use of imported duty-free goods
1. Reporting time:
Every year, within 90
days from the end of the fiscal year, the taxpayer that registered the list of
duty-free goods shall submit a report on the use of imported duty-free goods
during the fiscal year to the customs authority where the list is registered.
2. The report shall
specify:
a) The use of imported
duty-free goods:
a.1) The quantity of
imports used for duty-free purposes;
a.2) The quantity of
imports used for other purposes;
a.3) The quantity of
imports that is unused;
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b) The list of deduction
of imported duty-free goods shall be monitored by the taxpayer.
The report contents must
comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI enclosed herewith.
3. Late submission of the
report shall result in administrative penalties as prescribed by law. If the
taxpayer fails to submit the report within 30 days from the deadline for
submitting the report, the customs authority shall update information about the
taxpayer’s conformity with law on the risk management system and carry out a post-clearance
inspection at the taxpayer’s premises.
4. The customs authority
where the list of duty-free goods is registered shall:
a) Receive, review,
analyze, and retain reports on use of duty-free goods;
b) Carry out inspection
at taxpayers’ premises according to decisions of the Director of the Customs
Department. Inspections shall be carried out in accordance with Chapter VIII of
this Circular;
c) Collect tax fully and
impose penalties in the following cases:
c.1) Duty-free goods are
used for inappropriate purposes;
c.2) Goods that are not
eligible for tax exemption are declared as duty-free goods and granted customs
clearance according to the taxpayer’s declaration
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Section 2. Cases of consideration of tax exemption,
procedures for consideration of tax exemption
Article 107.
(annulled)
Article 108.
(annulled)
Article 109.
(annulled)
Article 110.
(annulled)
Section 3. Cases of consideration of tax reduction,
procedures for consideration of tax reduction
Article 111.
(annulled)
Article 112.
(annulled)
Article 113.
(annulled)
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Article 114.
(annulled)
Article 115.
(annulled)
Article 116.
(annulled)
Article 117.
(annulled)
Article 118.
(annulled)
Article 119.
(annulled)
Article 120.
(annulled)
Article 121. (annulled)
Article 122.
(annulled)
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Article 124.
(annulled)
Article 125.
(annulled)
Article 126.
(annulled)
Article 127.
(annulled)
Article 128.
(annulled)
Article 129.
Procedures for receiving and processing applications for tax refund and tax
cancellation
1.
Responsibilities of the taxpayer
a)
Complete the tax refund application form No. 01 in Appendix IIa hereof and send
it through the e-customs system to the customs authority to which tax was paid;
b)
In case of physical application, complete form No. 09 in Appendix VII of Decree
No. 134/2016/ND-CP and submit it together with the documents mentioned in
Article 33 through 37 of Decree No. 134/2016/ND-CP.
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a)
Receiving applications:
a.1)
The customs authority shall receive tax refund applications through the
e-customs system, which will automatically respond the applicants.
If
the application is not satisfactory, the e-customs system will request the
applicant to provide additional information;
a.2)
In case of submission of physical applications, the receiving officer shall
append the seal and keep a log of the physical applications received
a.3)
Tax refund applications sent by post shall be handled in accordance with Clause
2 Article 59 of the Law on Tax administration No. 78/2006/QH11.
b)
Application classification:
b.1)
There are two categories of tax refund applications: inspection before refund
and inspection after refund;
b.2)
The customs authority shall classify the applications through the e-customs
system, which will automatically respond the applicants.
Physical
applications shall be classified in accordance with Clause 18 Article 1 of the
Law No. 21/2012/QH13, which amends Article 60 of the Law on Tax administration
No. 78/2006/QH11, Clause 2 Article 41 of Decree No. 83/2013/ND-CP.
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a)
The customs authority shall inspect fulfilment of tax refund conditions, the
amount of refundable tax and unpaid tax on the e-customs system; compare
information in the application for tax refund with information on the e-customs
system and carry on as follows:
a.1)
If the application is not satisfactory, request the applicant to provide
additional information through the e-customs system;
a.2)
If the application is rejected, provide explanation for the applicant through
the e-customs system.
b)
In case of physical applications, the customs authority shall inspect the
documents, compare information on the e-customs system and tax policies to determine
eligibility for tax refund and amount of refundable tax.
If
additional information is needed, the customs authority shall inform the
taxpayer using form No. 11/TBBSHS/TXNK in Appendix VI. If the application is
rejected, the customs authority shall send a notification to the taxpayer using
form No. 12/TBKTT/TXNK in Appendix VI hereof;
c)
The taxpayer’s explanation shall be submitted through the e-customs system or
in writing to the customs authority. In case of written explanation, the
customs authority shall issue a record (form No. 18/BBLV/TXNK in Appendix VI
hereof).
If
explanation has been submitted or additional information has been provided but
conditions for inspection after refund are not fully satisfied, the application
will have to undergo inspection before refund in accordance with Clause 2
Article 60 of the Law on Tax administration dated November 29, 2006, which is
amended by Clause 18 Article 1 of the Law on the amendments to the Law on Tax
administration dated November 20, 2012;
d)
Within 06 working days from the day on which the satisfactory application for
tax refund is received as prescribed in Article 60 of the Law on Tax
administration dated November 29, 2006, which is amended in Clause 18 Article 1
of the Law on amendments to the Law on Tax administration dated November 20,
2012, the customs authority shall issue a decision on tax refund (form No.
10/QDKTT/TXNK in Appendix VI hereof) and send the physical or electronic
decision through the e-customs system to the taxpayer and relevant units (if
any);
dd)
A site inspection shall be carried out at the taxpayer’s premises after the
decision on tax refund is issued in accordance with Article 143 of this
Circular by the deadline specified in Clause 3 Article 60 of the Law on Tax
administration dated November 29, 2006, which is amended in Clause 18 Article 1
of the Law on amendments to the Law on Tax administration dated November 20,
2012. The inspecting unit shall send the inspection result to the
Sub-department of Customs that issued the decision on tax refund (hereinafter
referred to as “refunding authority”), which will perform the following tasks:
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dd)
If inspection result indicates that the taxpayer is not eligible for tax
refund, the refunding authority shall revoke the decision on tax refund, impose
tax and administrative penalties (if violations are found);
dd.3)
If the inspection result indicates that the refunded tax is smaller than the
refundable amount, the refunding authority shall issue an additional decision
on tax refund (form No. 10/QDKTT/TXNK in Appendix VI hereof).
4.
Inspection before refund
a)
Cases of inspection before refund:
a.1)
The cases specified in Point b Clause 1 Article 60 of the Law on Tax
administration dated November 29, 2006, which is amended in Clause 18 Article 1
of the Law on amendments to the Law on Tax administration dated November 20,
2012; Clause 2 Article 41 of Decree No. 83/2013/ND-CP;
a.2)
Over the last 12 months before the date of submission of the application for
tax refund, the taxpayer has committed at least 02 customs offences (including
understatement of payable tax or overstatement of
exempted/reduced/refundable/cancelled tax) with the fine which exceeds the
power of the Director of the Sub-department of Customs;
a.3)
Over the last 24 months before the date of submission of the application for
tax refund, the taxpayer has been fined for tax evasion, tax fraud, smuggling
or illegal transport of goods across the border;
a.4)
The taxpayer has to serve an administrative tax decision in the case specified
in Clause 1 Article 26 of Decree No. 127/2013/ND-CP;
a.5)
The goods are subject to excise duty;
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b)
Inspection procedures:
The
site inspection at the taxpayer’s premises shall be carried out in accordance
with Clause 18 Article 1 of the Law on the amendments to the Law on Tax
administration dated November 20, 2012. To be specific:
b.1)
Within 05 working days from the day on which the taxpayer receives the
notification of the inspection (form No. 21/TBKT/TXNK in Appendix VI hereof),
the customs authority shall issue a decision on site inspection (form No.
22/QDKT/TXNK in Appendix VI hereof) and send it to the taxpayer within 02
working days from the day on which it is signed.
Within
05 working days from the day on which the decision is sent, the customs
authority shall carry out the site inspection. The inspection duration shall
not exceed 05 working days. Before inspection, the chief inspector shall
announce the inspection decision and issue form No. 23/BBCB/TXNK in Appendix VI
hereof;
b.2)
Inspection steps
b.2.1)
Inspect the customs dossier, the application for tax refund, accounting
documents, payment documents, dispatch and receipt documents; compare
information on the Concentrated Accounting System of customs authorities,
information in the application for tax refund and information about the
export/import declaration on which tax refund is claimed:
b.2.1.1)
In the case specified in Article 35 of Decree No. 134/2016/ND-CP: verify the
taxpayer’s declaration regarding the depreciation rate and depreciation method
of accounting records and distribution of goods value while they are used in
Vietnam;
b.2.1.2)
In the case specified in Article 36 of Decree No. 134/2016/ND-CP in case of
first inspection or before availability of the result of site inspection of the
manufacturing facility and ownership of machines and equipment therein: Inspect
the consistency between the report on calculation of tax on raw materials and
supplies (form No. 10 in Appendix VII of Decree No. 134/2016/ND-CP) with the
taxpayer’s accounting records and technical documents;
b.2.1.3)
Regarding refund of tax on imports that have to be re-exported, exports that
have to be re-imported, goods subject to excise duty, imports subject to
licensing, imports subject to quarantine, food safety, goods quality
requirements, the customs authority shall inspect the application for tax
refund, accounting documents, payment documents, compare the claimed refund and
collected tax on the Concentrated Accounting System of the customs and relevant
management programs.
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c)
Handling inspection result:
c.1)
Issue an inspection record (form No. 24/BBKT/TXNK in Appendix VI hereof) within
05 working days from the end of the site inspection.
If
the inspection lasts longer than 05 days, the chief inspector shall request to
the person who signed the inspection decision to issue a decision on extension
of the inspection duration (form no. 25/QDGH/TXNK in Appendix VI hereof) at
least 01 day before the initial deadline. The extension shall not exceed 05
working days. The chief inspector shall announce the extension decision and
issue a record as prescribed in Point b Clause 4 of this Article;
c.2)
Prepare a draft conclusion (form No. 26/KLKT/TXNK in Appendix VI hereof) and
send it by fax, by registered mail or directly to the taxpayer within 03 days
from the day on which the inspection record is issued.
If
the taxpayer does not concur with the draft conclusion, the taxpayer shall send
an electronic explanation through the e-customs system or a physical
explanation to the customs authority within 05 working days from the day on
which the draft conclusion is received;
c.3)
Within 05 working days from the deadline for explanation, the Director of the
Sub-department of Customs shall issue the official conclusion.
If
the taxpayer is eligible for tax refund, the customs authority shall issue a
decision on tax refund (form No. 10/QDKTT/TXNK in Appendix VI hereof) and send
it to the taxpayer and relevant authorities through the e-customs system. A
physical decision on tax refund may be sent if there is an error in the
e-customs system or the taxpayer submitted a physical application for tax
refund.
If
the taxpayer is not eligible for tax refund, the customs authority shall send a
notification (form No. 12/TBKTT/TXNK in Appendix VI hereof) to the taxpayer
through the e-customs system.
5.
Refundable tax shall be settled in accordance with Article 132 of this
Circular.
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7.
Power to decide site inspection
a)
In case of inspection before refund: the Director of the Sub-department of
Customs to which tax was paid shall issue the decision;
b)
In case of inspection after refund: the Director of the Customs Department of
the province shall issue the decision under risk management rules within 10
years from the issuance date of the decision on tax refund as prescribed in
Article 143 of this Circular.
8.
Responsibilities of the taxpayer
Declare
tax accurately; provide documents, explanation and information on schedule and
take responsibility for accuracy of the application for tax refund as
prescribed in Article 7 of the Law on Tax administration dated November
29, 2006, which is amended in Clause 4 Article 1 of the Law on amendments to
the Law on Tax administration dated November 20, 2012; update information and
respond on schedule; comply with tax decisions, pay tax, late payment interest
and fines on schedule.
9.
Procedures for receiving and processing applications for tax cancellation are
the same as those for tax refund applications.
Article
130. (annulled)
Article
131. Settlement of overpaid tax, late payment interest and fines
1.
Overpaid tax, late payment interest and fines are defined in Article 47 of the
Law on Tax administration dated November 29, 2006, which is amended in Clause
13 Article 1 of the Law on amendments to the Law on Tax administration dated
November 20, 2012; Point a Clause 1 Article 29 of Decree No. 83/2013/ND-CP
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Complete
form No. 03 in Appendix IIa hereof and send it through the e-customs system to
the customs authority.
The
taxpayer may also submit a physical tax refund request (form No.
27/CVDNHNT/TXNK in Appendix VI hereof).
3.
Responsibilities of the customs authority
The
customs authority that received the overpaid amounts shall verify information
through the e-customs system and inform the taxpayer if the tax refund request
is granted. If information provided by the taxpayer is found inaccurate, the
customs authority shall inform the taxpayer of the rejection through the
e-customs system.
In
case of a physical application, the customs authority shall send the taxpayer a
written notification (form No. 12/TBKTT/TXNK in Appendix VI hereof) within 08
working hours if the taxpayer’s request is rejected.
Within
05 working days from the day on which the taxpayer’s request is received, the
customs authority shall send the taxpayer a refund decision (form No.
09/QDHT/TXNK in Appendix VI) if the request is granted, or a notification (form
no. 12/TBKTT/TXNK in Appendix VI hereof) if the request is rejected.
4.
Refund of tax late payment interest and fines shall comply with Article 132 of
this Circular. Overpaid VAT (if any) shall be settled together with import
duty.
Article 132. Refund of tax, late payment interest and fines
1.
If refund of tax and fines is extracted from the deposit account of the customs
authority, the customs authority shall verify information on the e-customs
system and perform the following tasks:
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a.1)
If the taxpayer claims a refund: the customs authority shall prepare a payment
order and send it to the State Treasury;
a.2)
If the taxpayer wishes to have the refundable amount offset against the tax
payable on the next declarations: After the taxpayer submits a request for
offsetting, the customs authority shall send a notification to State Treasury
for offsetting. The refundable amount in excess of the payable amount shall be
refunded in accordance with a.1 of this Clause.
b)
If the taxpayer still owes outstanding tax, late payment interest, fines or any
other payable amount, including outstanding fees and charges (except those for
declarations opened by the 10th of the next month):
b.1)
If the taxpayer wishes to offset the refundable amount against payable amounts:
the customs authority shall prepare a payment order and send it to the State
Treasury, which will pay the amounts on behalf of the taxpayer;
b.2)
If the taxpayer still owes outstanding tax, late payment interest, fines or any
other payable amount but does not wish to offset them against the refundable
amount, the customs authority shall follow instructions in Point b.1 of this
Clause and send a notification to the taxpayer (Form No. 28/TBBT/TXNK in
Appendix VI hereof);
b.3)
The amount that remains after offsetting (if any) shall be refunded to the
taxpayer in accordance with Point a.1 of this Clause.
2.
If refund of tax and fines is extracted from state budget, the customs
authority shall verify information on the accounting system and perform the
following tasks:
a)
If the taxpayer does not owe outstanding tax, late payment interest, fines or
any other payable amount, including outstanding fees and charges (except those
for declarations up to the 10th of the next month):
a.1)
If the taxpayer claims a refund: the customs authority shall prepare a refund
order according to the form in Circular No. 77/2017/TT-BTC and send it to the
State Treasury;
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b)
If the taxpayer still owes outstanding tax, late payment interest, fines or any
other payable amount, including outstanding fees and charges (except those for
declarations opened by the 10th of the next month):
b.1)
If the taxpayer wishes to have the refundable amount offset against the amount
payable, the customs authority shall prepare a refund order according to the
form in 77/2017/TT-BTC and send it to the State Treasury;
b.2)
If the taxpayer still owes outstanding tax, late payment interest, fines or any
other payable amount but does not wish to offset them against the refundable
amount, the customs authority shall follow instructions in Point b.1 of this
Clause and send a notification to the taxpayer (Form No. 28/TBBT/TXNK in
Appendix VI hereof);
b.3)
The amount that remains after offsetting (if any) shall be refunded to the
taxpayer in accordance with Point a.1 of this Clause.
c)
The customs authority shall prepare documents about change in state budget
revenues when offsetting refundable amounts against amounts payable in the same
fiscal year within the same customs authority.
In
other cases, the customs authority shall follow instructions in Point a and
Point b of this Clause.
3.
Deadline:
Deadlines
for processing refund claims are specified in Article 129 and Article 131 of
this Circular.
4.
The taxpayer has the responsibility to inform the supervisory tax authority of
the VAT refunded by the customs authority mentioned in Clause 2 of this
Article.
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Section 5. Late payment interest, tax payment in
instalments, tax deferral; cancellation of tax and fines
Article 133. Late
payment interest
1. Late payment
interest shall be charged in the following cases:
a) Tax is paid behind
the initial deadline, extended deadline, deadline written in the tax imposition
decision or tax decision issued by a competent authority;
b) Payment of tax
arrears due to understatement of tax payable or overstatement of tax exemption,
tax reduction or tax refund;
c) Tax is paid by
instalments as prescribed in Article 134 of this Circular;
d) The exports or
imports are granted customs clearance or conditional customs clearance under a
guarantee as prescribed in Article 9 of the Law on Export and import duties and
Article 4 of No. 134/2016/ND-CP.
2. The guarantor shall
pay late payment interest if the taxpayer fails to fully pay tax by the end of
the guarantee period.
3. The guarantor or
the authorized collector shall transfer the tax to state budget within the day
or in the beginning of the next working day. If the tax collected is not
transferred to state budget by the deadline, the guarantor or the authorized
collector shall pay late payment interest.
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a) Late payment
interest = late payment interest rate multiplied by (x) late payment days x
amount payable;
b) The late payment
interest rate is 0.03% per day on the amount payable;
b) The late payment
period begins from the day succeeding the deadline for paying tax and ends on
the day succeeding the day on which tax is paid by the taxpayer, authorized tax
collector or guarantor to state budget;
5. The taxpayer,
authorized tax collector or guarantor shall determine the late payment interest
according to Clause 4 of this Article and pay it to state budget.
If the customs
authority discovers that the late payment interest is underpaid, the customs
authority shall request the taxpayer, the authorized tax collector or the
guarantor to pay the arrears (form No. 29/TBTCNCT/TXNK in Appendix VI hereof.
6. In the case of late
payment of tax prescribed in Clause 4 Article 5 of Law No. 71/2014/QH13, which
is amended in Clause 3 Article 3 of Law No. 106/2016/QH13 and Clause 1 Article
3 of Decree No. 100/2016/ND-CP, tax payment shall not be enforced and the
taxpayer is not required to pay late payment interest before receiving the
amount payable by state budget, in which case late payment interest will be
charged on the amount in excess to the amount payable by state budget.
7. If the taxpayer,
tax collector or guarantor fails to pay tax and late payment interest within 30
days from the deadline for paying tax, the customs authority shall notify the
taxpayer, tax collector or guarantor of the amount of tax and late payment
interest accrued by the date of notification (form No. 57 and form No. 58 in
Appendix of Circular No. 155/2016/TT-BTC).
Article 134. Paying
tax debt in instalments
1. If the taxpayer
fails to fully pay tax within 90 days from the initial deadline, extended
deadline or deadline written in a tax decision issued by a competent authority,
the customs authority has issued a tax enforcement decision and all of the conditions
specified in Clause 1 and Clause 2 Article 39 of Decree No. 83/2013/ND-CP are
satisfied, the taxpayer may pay the tax debts in instalment over up to 12
months from the tax enforcement date. The taxpayer shall register and make a
commitment to pay debt tax by instalments as follows:
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b)Tax debt that is
exceeding VND 1.000.000.000 but not exceeding VND 2.000.000.000 shall be paid within
06 months;
c)Tax debt that is
exceeding VND 2.000.000.000 shall be paid within 12 months;
d) If the taxpayer
fails to fully pay tax by the aforementioned deadline, tax payment shall be
enforced. The taxpayer’s guarantee shall pay tax and late payment interest on
behalf of the taxpayer in accordance with Article 39 of Decree No.
83/2013/ND-CP;
e) Tax instalments are
inclusive of the outstanding tax and late payment interest.
2. Application for tax
payment by instalments:
a) Form No. 30/CVNDTT/TXNK
in Appendix V hereof: 01 original copy;
b) A letter of
guarantee by a credit institution as prescribed in Article 43 of this Circular:
01 original copy
(not required if an
electronic letter of guarantee is already submitted).
3. Receiving and
processing of Application for tax payment by instalments
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a.1) The
Sub-department of Customs shall receive applications from taxpayers under its
management;
a.2) The Customs
Department shall receive applications from taxpayers under management of the
Sub-department of Post-Clearance Inspection or multiple Sub-departments of
Customs within the same province;
a.3) The General
Department of Customs shall receive applications from taxpayers under
management of multiple Customs Departments.
b) Deadlines:
b.1) Sub-departments
of Customs shall respond the applicant within 01 working day after the
application is submitted;
b.2) Customs
Departments shall respond the applicant within 02 working days after the
application is submitted;
c) The General
Department of Customs shall respond the applicant within 03 working days after
the application is submitted.
4. The notification
sent to the applicant shall be prepared according to form No. 31/TBNDTT/TXNK in
Appendix VI hereof.”
Article 135. Extension
of deadline for paying tax, late payment interest and fines
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2. The application for
tax deferral is specified in Clause 2 Article 51 of the Law on Tax
administration, which consists of:
a) Form No.
32/CVGHNT/TXNK in Appendix VI hereof: 01 original copy;
b) In the cases
mentioned in Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following
documents are required:
c.1) A written
confirmation issued by the local competent authority (confirmation of the
conflagration issued by the local fire department or the People’s Committee of
the commune or a disaster management authority): 01 original copy. The
confirmation must be issued within 30 days after the incident occurs;
b.2) The insurance
contract or indemnity payment notice issued by the insurer (if the insurance
contract does not cover tax compensation, it is required to have the insurer’s
confirmation); the carrier’s agreement on compensation in case the damage is
caused by the carrier: 01 photocopy.
c) In the cases
mentioned in Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following
documents are required:
c.1) A decision to
withdraw the old business premises issued by a competent authority (unless the
relocation is requested by the enterprise itself): 01 photocopy;
c.2) A written
confirmation issued by the local government that the enterprise has to suspend
its business operation because of relocation: 01 original copy;
c.3) Documents proving
the damage directly caused by relocation of the business premises. The
damage is determined according to the documents and relevant regulations of
law, including: remaining value of factories, warehouses, machines and
equipment in which investment cannot be recovered after dismantlement (cost
minus depreciation), cost of dismantlement, cost of relocation and installation
at the new premises (after deduction of withdrawal cost), payment to employees
for work suspension (if any). Other complicated cases related to other field, a
confirmation issue by a professional agency is required: 01 original copy.
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3. The amount of tax,
late payment interest, fines that are deferred shall comply with Clause 2
Article 31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8
Article 5 of Decree No. 12/2015/ND-CP.
4. The deferral period
shall comply with Clause 3 Article 31 of the Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.
5. a) The taxpayer
eligible for tax deferral as prescribed in Point a, Point b, Point c Clause 1 Article
31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of
Decree No. 12/2015/ND-CP shall make and send an application for tax deferral to
the customs authority having the power to decide tax deferral.
6. Power to decide
tax deferral
a) The Director of a
Sub-department of Customs is entitled to consider deferring tax, late payment
interest and fines payable thereto;
b) The Director of a
Customs Department is entitled to consider deferring tax, late payment interest
and fines payable to a Sub-department of Post-Clearance Inspection or multiple
Sub-departments of Customs within the same province;
c) The Director of the
General Department of Customs is entitled to consider deferring tax, late
payment interest and fines payable to multiple Customs Departments.
In case of
difficulties specified in Point d Clause 1 Article 31 of Decree No.
83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP, the General Department of Customs shall receive the application
and send a report to the Minister of Finance, which will request the Prime
Minister to consider on a case-by-case basis.
7. Tax deferral
applications shall be processed within the time limits specified in Article 52
of the Law on Tax administration.
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1. The entities mentioned
in Clauses 1, 2, 3 Article 65 of the Law on Tax administration, which are
amended in Clause 20 Article 1 of the Law No. 21/2012/QH13, are eligible for
cancellation of outstanding tax, late payment interest, and fines (hereinafter
referred to as “debt cancellation”).
2. Conditions for debt
cancellation in the case mentioned in Clause 3 Article 65 of the Law on Tax
administration shall comply with Point Clause 1 Article 32 of the Decree No.
83/2013/ND-CP.
3.151. An
application for debt cancellation consists of:
a) Form No.
33/CVXN/TXNK in Appendix VI hereof prepared by the Customs Department to which
the taxpayer owes tax, late payment interest or fines that are eligible for
cancellation: 01 original copy;
b) The following
documents may be required in certain situations:
b.1) A decision issued
by a competent authority on the enterprise’s declaration of bankruptcy in the
case specified in Clause 1 Article 65 of the Law on Tax administration: 01
photocopy;
b.2) A death
certificate or a court’s declaration of missing person; a court’s decision that
a person is incapable of civil acts, or documents proving that a person is
dead, missing or incapacitated in the cases specified in Clause 2 Article 65 of
the Law on Tax administration: 01 photocopy;
b.3) Documents proving
that tax, late payment interest and fines cannot be fully collected despite
every effort or payment of which cannot be enforced in the cases specified in
Clause 3 Article 65 of the Law on Tax administration, which is amended in
Clause 20 Article 1 of the Law No. 21/2012/QH13: 01 photocopy.
4. Procedures and time
for debt cancellation:
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b) Procedures:
b.1) the Director of the
Customs Department shall verify the documents and requests for debt
cancellation, and send them to a competent authority as prescribed;
b.2) The Director of the
General Department of Customs shall consider debt cancellation in the cases
within his/her competence or receive, verify the documents and requests for
debt cancellation, and send them to the Ministry of Finance in the cases within
the competence of the Ministry of Finance, or request the Ministry of Finance
to send them to the Prime Minister in the cases within the competence of the
Prime Minister;
b.3) Presidents of the
People’s Committee of the same province with the Customs Department to which
the enterprise owes tax debt shall consider debt cancellation in the case
within his/her competence.
c) The time limit for
processing applications for debt cancellation is specified in Article 68 of the
Law on Tax administration.
Article 6. Certification of FULFILMENT of tax liability
Article 137.
Fulfilment of tax liability upon exit
1. Any Vietnamese citizen
that exits to residents overseas, Vietnamese citizen that resides overseas,
foreigner that owes tax, late payment interest, fines on exports or imports
must fulfil his/her tax liability before exiting from Vietnam.
2. The customs shall send
written or electronic notification to the immigration authority of the tax
liability of individuals that still owe tax, late payment interest, fines on
exports or imports. The notification shall contain names of the persons that
have not fulfilled their tax liability, their dates of birth, nationalities,
ID/passport numbers, and their supervisory customs authorities.
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Article 138.
Fulfilment of tax liability upon dissolution, bankruptcy, and shutdown
1. The
fulfilment of tax liability upon dissolution, bankruptcy, and shutdown shall
comply with Article 54 of the Law on Tax administration, regulations of law on
enterprises, cooperatives, and bankruptcy. Responsibility to fulfil tax
liability:
a) The owner (of a
sole proprietorship), the Board of members, the Board of Directors, the
liquidating organization and relevant executives specified in the company’s
charter shall be responsible for fulfilling the enterprise’s tax liability
before submitting the notice of dissolution to the business registration
authority;
b) The cooperative
dissolution council shall be responsible for fulfilment of tax liability of the
cooperative before submitting the dissolution documents to the issuer of the
registration certificate;
c) The bankruptcy
trustee or the asset-liquidating enterprise shall be responsible for fulfilment
of the enterprise’s tax liability after a decision to initiate bankruptcy
process is issued according to the Law on Bankruptcy.
2. Responsibility to
fulfil tax liability in case an enterprise is shut down without following
procedures for dissolution or bankruptcy:
a) When an enterprise
whose tax liability is unfulfilled is shut down without following procedures
for dissolution or bankruptcy, its owner (of a sole proprietorship), the Board
of members or Board of Directors or the management board (of a cooperative) or
relevant executive specified in the enterprise’s charter shall be responsible
for paying the outstanding tax;
b) When a household
business or sole trader whose tax liability is unfulfilled shuts down the
business, the owner of the household or the sole trader is responsible for
paying the outstanding tax;
c) When an artel whose
tax liability is unfulfilled is shut down, the head of the artel is responsible
for paying the outstanding tax.
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1. Before restructuring,
the enterprise must fulfil its liability to pay tax on exports or imports.
2. If an enterprise whose
tax liability is unfulfilled is restructured, it is required to have a document
identifying the tax liability of each enterprise established after the
restructuring and every enterprise established after the restructuring must
make a written commitment with the customs authority to fulfil such tax
liability left by the restructured enterprise.
3. The tax authority must
not issue TINs to enterprises established after restructuring if there is no
certification by customs authorities that such enterprises have fulfilled their
liability as prescribed in Clause 2 of this Article.
Article 140.
Certification of fulfilment of tax liability
1. Any taxpayer or
competent authority that wishes to have fulfilment of tax liability certified
(including amounts of tax, late payment interest, fines, other paid amounts,
and/or the amount paid to state budget) shall make a complete and send form No.
05 in Appendix IIa hereof to the customs authority through the e-customs system
(or form No. 34/CVXNHT/TXNK in Appendix VI hereof and send it to the General
Department of Customs in case of physical documents).
2. Within 05 working
days from the day on which the request is received, the customs authority
shall:
a) grant certification
of tax liability fulfilment;
b) reject
certification and specify the declarations on which tax liability is not
fulfilled;
c) complete documents
which will be the basis for the customs authority to certify tax liability
fulfilment.
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Chapter
VIII
POST-CLEARANCE INSPECTION
Article 141.
Collection of information serving post-clearance inspection
1. Collection of
information
The customs authority
is entitled to request declarants, state authorities, and entities related to
exported or imports to provide information serving post-clearance inspection as
prescribed in Article 80, Article 95 and Article 96 of the Law on Customs,
Article 107 and Article 108 of Decree No. 08/2015/ND-CP and relevant
regulations of law.
2. Collection of
information
a) Before, during and
after post-clearance inspection, the customs authority may collect information
from regulatory bodies, organizations and individuals that participate or are
involved in export and import regarding suspected violations of customs
dossiers, declared information, management and use of exports and imports.
The customs authority
may collect information overseas where necessary.
3. Power to collect
information
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During site inspection
at the declarants’ premises, the chief of the post-clearance inspectorate may
collect information in accordance with Clause 1 and Clause 2 of this Article if
such information is urgent.
4. Methods of
information collection
a) Sending inquiries
to the entities mentioned in Clause 1 of this Article and request a written
response;
b) Sending an official
to meet in person.
This method is only
implemented if requested by the declarant.
The Director of the
General Department of Customs shall organize overseas information collection.
Article 142.
Post-clearance inspection at customs authorities
1. Cases of
inspections and power to decide inspection
a) The Director of a
Sub-department of Customs is entitled to decide inspection within 60 days from
the customs clearance date. To be specific:
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a.2) The cases in
which risk analysis is required are specified in Clause 2 Article 78 of the Law
on Customs;
a.3) Do not carry out
an inspection in the following cases:
a.3.1) The goods are
identical or similar to goods that have undergone post-clearance inspection and
approved by the Sub-department of Customs, unless new information is provided
or violations are suspected. If there are suspicions about the identical or
similar goods, the Director of the Sub-department of customs shall submit a
report to the Director of the Customs Department;
a.3.2) In case of
taxation risk due to large quantity of goods or diverse categories of goods, a
post-clearance inspection at the declarant’s premises is mandatory.
b) The Director of the
Customs Department is entitled to decide inspection within 05 years from the
registration date of a declaration. To be specific:
b.1) The cases in
which a post-clearance inspection is mandatory specified in Clause 1 Article 78
of the Law on Customs. If new information is provided or violations are
suspected after an inspection has been carried out in the cases mentioned in
Point a of this Clause, the Director of the Customs Department shall decide
whether to carry out an inspection at the Customs Department or at the
declarant’s premises in accordance with Article 143 of this Circular;
b.2) The cases of
inspection specified in Clause 2 Article 78 of the Law on Customs (except for
the cases in which an inspection has been carried out in Point a of this
Clause).
2. The following
documents and goods shall be inspected:
The customs dossier,
commercial invoices, transport documents, sale contracts, documents certifying
goods origins, payment documents, technical documents of the exports or imports
specified in Article 79 of the Law on Customs.
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a) Issuance of the
decision on post-clearance inspection:
a.1) Director of the
Customs Department or Sub-department of Customs shall issue a decision on
post-clearance inspection according to form No. 01/2015-KTSTQ in Appendix VII
hereof, request the declarant to provide the customs dossier, commercial
invoices, transport documents, sale contracts, documents certifying goods
origins, payment documents, technical documents of the goods undergoing
inspection and provide explanation;
a.2) The decision on
post-clearance inspection shall be sent directly or by registered mail or by
fax to the declarant within 03 working days after it is signed and at least 05
working days before the inspection date;
b) Carry out the
inspection and process the inspection result:
b.1) The declarant
does not comply with the decision on post-clearance inspection:
If the declarant does
not send documents or appoint a representative to the customs authority within
03 working days from the inspection date written on the decision on
post-clearance inspection, the customs authority shall impose administrative
penalties and perform the following tasks:
b.1.1) If a conclusion
cannot be given, request the Director of the Customs Department to decide;
b.1.2) If a conclusion
can be given, the Director of the Customs Department or Sub-department of
Customs shall issue a notification of inspection result and administrative
decisions (if any).
After administrative
penalties are imposed, the customs authority shall update information on the
e-customs system, according to which proper inspection shall be carried out
(document inspection or physical inspection of goods) regarding the declarant’s
next shipments.
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b.2.1) The customs
authority shall carry out the inspection as follows:
b.2.1.1) Compare
information on the customs declaration and value declaration with corresponding
documents in the customs dossier provided by the declarant;
b.2.1.2) Compare the
customs dossier and documents about the exports or imports with the declarant’s
explanation provided during inspection and other information collected (if
any);
b.2.1.3) Inspect the
declarant’s adherence to regulations of law on customs and management of
exports and imports.
If the declarant sends
a representative to work with the customs authority, the inspection shall be
recorded according to form No. 08/2015-KTSTQ in Appendix VIII hereof and
enclosed with other documents provided by the declarant. The customs authority
shall follow instructions in Article 141 of this Circular where necessary.
b.2.2) The declarant
shall provide the customs dossier, commercial invoices, transport documents,
sale contracts, documents certifying goods origins, payment documents,
technical documents of the goods undergoing inspection and provide explanation
in accordance with Article 79 and Article 82 of the Law on Customs;
The declarant may
provide additional information and documents relevant to the inspected
documents after the inspection is completed.
b.3) After a
inspection result is given, follow instructions in Clause 3 Article 79 of the
Law on Customs, Article 100 of Decree No. 08/2015/ND-CP and Point c.4 Clause 3
Article 143 of this Circular.
c) Based on documents,
data, information, explanation provided by the declarant and the inspection
result, within 05 working days from the end of the inspection according to the
decision on inspection, the person who signs the decision on inspection shall
issue a notification of inspection result (form No. 06/2015-KTSTQ in Appendix
VIII enclosed herewith) and send it to the declarant.”
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1. Cases of
inspections and power to decide inspection
a) The cases specified
in Clause 1 Article 78 of the Law on Customs, including the cases in which the
customs authority receives new information or there are new suspicion of
violations or new taxation risks after a post-clearance inspection has been
carried out at the customs authority.
b) The cases specified
in Clause 2 and Clause 3 Article 78 of the Law on Customs;
c) The customs
authority shall consider carrying out a specialized inspection in the following
cases:
c.1) The time limit
for post-clearance inspection has expired;
c.2) There is new
information or suspected violations or complicated cases after a post-clearance
inspection has been carried out at the declarant’s premises.
2. The following
documents and goods shall be inspected:
The customs dossier,
compare the declaration with accounting records, other documents, data related
to the goods, the exports or imports in reality if necessary and possible,
within 05 years from the registration date of the customs declaration.
3. Inspection
procedures
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a.1) The Director of
the General Department of Customs, Director of Post-clearance Inspection
Department, Directors of Customs Departments shall issue a decision on
post-clearance inspection at the declarant’s premises according to form No.
01/2015-KTSTQ in Appendix VIII hereof;
a.2) In the cases
specified in Clause 2 and Clause 3 Article 78 of the Law on Customs, the
inspection decision shall be sent directly, by registered mail or fax to the
declarant within 03 working days from the day on which it is signed and at
least 05 working days before the inspection date.
In case of inspection
because of suspected violations prescribed in Clause 1 Article 78 of the Law on
Customs, the decision shall be given directly to the declarant or the
declarant’s representative during working hours without prior notice;
a.3) Revision,
extension, cancellation of the inspection decision:
In case the decision
on post-clearance inspection is revised, form No. 03/2015-KTSTQ in Appendix
VIII enclosed herewith shall be used;
In case the extension
of post-clearance inspection duration, form No. 04/2015-KTSTQ in Appendix VIII
enclosed herewith shall be used;
In case of
cancellation of the decision on post-clearance inspection, form No.
07/2015-KTSTQ in Appendix VIII enclosed herewith shall be used.
b) If the declarant
does not send documents or appoint a representative to work with the customs
authority as requested, the customs authority shall impose administrative
penalties and perform the following tasks:
b.1) If a conclusion
cannot be given, consider carrying out a specialized inspection;
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After administrative
penalties are imposed, the customs authority shall update information on the
e-customs system, according to which proper inspection shall be carried out
(document inspection or physical inspection of goods) regarding the declarant’s
next shipments.
c) If the declarant
complies with the inspection decision:
c.1) The declarant
shall provide information, data and documents for the customs authority in
accordance with Point b Clause 3 Article 80 of the Law on Customs and Article
16a of this Circular. The declarant may provide relevant documents and data to
prove previous declaration or answer the customs authority’s inquiries;
c.2. The inspection
decision shall be prepared according to form No. 09/2015-KTSTQ in Appendix VIII
hereof;
c.3) The customs
authority shall carry out the inspection as follows:
c.3.1) Compare
information on the customs declaration and value declaration with corresponding
documents in the customs dossier provided by the declarant;
c.3.2) Compare the
customs dossier, information and documents about the exports or imports with
the declarant’s explanation provided during inspection and other documents and
information collected by the customs authority (if any);
c.3.3) Compare
information and documents provided for the customs authority with information
in the accounting documents, inventory documents, data systems and relevant documents
of the declarant;
c.3.4) Compare
information and documents provided for the customs authority with management
and use of goods in reality;
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c.3.6) Inspect the
declarant’s adherence to regulations of law on customs and management of
exports and imports;
c.3.7) Inspect
eligibility for tax recession, tax refund and tax cancellation (if any);
c.3.8) Inspect goods
origins in terms of origin criteria, adherence to regulations on issuance and
transport other regulations on goods origins;
c.3.9) Compare
information and documents provided or presented to the customs authority with
management and use of imported raw materials, supplies, machines and equipment
in reality since their import, during the manufacturing and until the products
are exported or repurposed, disposal of excess raw materials, supplies and
products;
c.3.10) If declarant
does not declare his/her special relationship on the customs declaration or
value declaration (if any), the customs authority shall inspect the impact of
such relationship on the selling price in accordance with Article 7 of Circular
No. 39/2015/TT-BTC.
The inspection shall
be recorded according to form no. 08/2015-KTSTQ in Appendix VIII of this
Circular, which is enclosed with supporting documents provided by the
declarant. The customs authority shall follow instructions in Article 141 of
this Circular where necessary;
c.4) Handling
inspection result:
c.4.1) If the
information, documents, explanation provided by the declarant proves that the
declaration is legitimate, the customs authority shall accept the declaration;
c.4.2) The customs
authority shall take appropriate actions in the following cases:
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4.2.2) The declarant
fails to provide an acceptable explanation for the inconsistency or
irrationality of the documents in the customs dossier, between the customs
dossier submitted or presented to the customs authority and those retained by
the declarant; between the customs dossier and accounting records; between the
customs dossier and any explanation provided by the enterprise; between the
customs dossier, accounting records and other relevant documents;
c.4.2.3) The declarant
fails to provide adequate documents and information that have to be retained by
the declarant and presented at the request of the customs;
c.4.2.4) The customs
authority is able to prove that information provided for the customs authority
is false according to documents and information obtained from the declarant,
the exporter or the exporter’s representative; information obtained from the
seller, manufacturer or operator or other entities relevant to the export or
import;
c.4.2.5) The declarant
fails to complete the customs declaration and value declaration accurately and
adequately according to instructions in Appendix II hereof and Circular No.
39/2015/TT-BTC; Point a Clause 3, Point dd.2 Clause 4 Article 25 of this Circular;
c.4.2.6) The declarant
provides false information about eligibility for tax recession, tax refund or
tax cancellation;
c.4.2.7) The goods
fail to satisfy origin criteria or violate regulations on issuance and
transport other regulations on goods origins;
c.4.2.8) Information,
data or documents provided or presented by the declarant do not match the
management or use of raw materials, supplies, machines and equipment in
reality.
Result of post-clearance
inspection shall be handled in accordance with Point c.4 of this Article and
relevant provisions of this Circular.
4. Inspection
conclusion
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b) Within 10 days from
the end of the inspection, the declarant may provide an explanation (in writing
or in person) for the person who signs the inspection decision.
If the declarant does
not provide any explanation, the customs authority shall perform the next steps
accordingly;
c) Within 15
days from the end of the inspection, the person who signs the inspection
decision shall:
c.1) Consider the
declarant’s explanation and/or the result of discussion with the declarant’
representative to clarify the issue and sign the conclusion;
c.2) The Director of
the General Department of Customs, Post-clearance Inspection Department, or
Customs Department shall sign conclusion according to form No. 05/2015-KTSTQ in
Appendix VIII hereof;
c.3) If professional
opinions are necessary for making the conclusion:
c.3.1) The customs
authority may give conclusion about some of the issues. Additional conclusion
about the other issues that need consultation with competent authorities may be
given later. The additional conclusion shall be given within 15 days after
consultation with competent authorities;
c.3.2) The conclusion
shall be given within 15 days after receiving comments from competent
authorities;
c.3.3) Inquired
authorities shall give comments within 30 days from the day on which the
inquiry is received;
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Article 144.
Organizing a post-clearance inspection
1. The Director of the
General Department of Customs shall direct the organization of post-clearance
inspections nationwide, sign decisions on post-clearance inspection, and handle
inspection results in the cases prescribed in Clause 2 Article 98 of Decree No.
08/2015/ND-CP:
a) Inspection of
prioritized enterprises recognized by the Director of the General Department of
Customs;
b) Inspection of
enterprises executing projects of national importance;
c) The corporations,
general companies that have facilities for manufacturing goods for export or
multiple export, import branches in multiple provinces.
2. The Director of the
Post-customs Clearance Inspection Department has responsibilities to:
a) Provide consultancy on
organization of post-clearance inspection, provide training for post-clearance
inspection techniques nationwide; organize post-clearance inspection, instruct
and manage inspectorates;
b) Sign decisions on
post-clearance inspection and organize implementation of such decisions, handle
inspection results, sign decisions on tax imposition as prescribed in Clause 1
and Clause 2 Article 78 of the Law on Customs and in case of inspection
according to a plan approved by the Director of the General Department of
Customs, except for the cases prescribed in Clause 1 of this Article;
c) Sign decisions on
post-clearance inspection and organize inspection thereof as authorized; handle
inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP,
send reports to the Director of the General Department of Customs of cases of
tax imposition and the cases prescribed in Clause 1 of this Article as
authorized by the Director of the General Department of Customs;
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3. Directors of Customs
Departments shall organize and manage post-clearance inspections within their
provinces; organize post-clearance inspections or assign Directors of
Sub-departments of Post-Clearance Inspection to do so; organize and manage
inspectorates.
Send reports to the
Director of the General Department of Customs of the cases in which
post-clearance inspection is carried out at the declarant’s premises outside
their province.
4. The Director of
Sub-department of Post-Clearance Inspection has the responsibilities to:
a) Sign decisions on
post-clearance inspection and organize inspection thereof; handle inspection
results in accordance with Article 100 of Decree No. 08/2015/ND-CP as
authorized by the Director of the Customs Department;
b) Impose administrative
penalties for customs offenses as prescribed by regulations of law on penalties
for administrative violations;
c) Provide consultancy
and instructions on post-clearance inspection within the province. Update
information and receive reports on post-clearance inspections carried out by
Sub-departments of Customs, and send reports to the Director of the Customs
Department of the Post-clearance Inspection Department in order to ensure
uniformity, effectiveness, and avoid repetition;
d) Update information,
documents about post-clearance inspection, results thereof, and request such
results as prescribed by the General Department of Customs.
5. The Director of
Sub-department of Customs has the responsibilities to:
a) Sign decisions on
post-clearance inspection and handle results thereof in the cases prescribed in
Point a Clause 2 Article 142 of this Circular;
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b) Impose administrative
penalties for customs offenses as prescribed by regulations of law on penalties
for administrative violations;
c) Update information,
documents, results post-clearance inspection, and report such results as
prescribed by the General Department of Customs.
Article 145.
Responsibility to settle complaints about post-clearance inspection
1. The person in charge
of complaint settlement must ensure objectivity and must not assign the unit
that issued the decision being complained to settle the complaint.
2. Responsibilities of
complaint settlement units:
a) The Director of the
Sub-department of Post-Clearance Inspection, the Director of the Sub-department
of Customs shall carry out the first settlement of complaints against
administrative decisions issued by the Director of the Sub-department of
Post-Clearance Inspection or the Director of the Sub-department of Customs.
b) The Director of the
Customs Department shall:
b.1) Carry out the first
settlement of the complaints against administrative decisions issued by the
Director of the Customs Department;
b.2) Carry out the second
settlement of the complaints against administrative decisions issued by the
Director of the Sub-department of Post-Clearance Inspection or the Director of
the Sub-department of Customs.
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d) The Director of the
General Department of Customs:
d.1) Carry out the first
settlement of the complaints against administrative decisions issued by the
Director of the General Department of Customs; The inspection unit of the
General Department of Customs shall advise the Director of the General
Department of Customs settling complaints;
d.2) Carry out the second
settlement of the complaints against administrative decisions issued by the
Director of the Customs Department; The Director of the Post-customs Clearance
Inspection Department shall advise the Director of the General Department of
Customs settling complaints;
d.3) Carry out the second
settlement of complaints against administrative decisions issued by the
Director of the Post-clearance Inspection Department. The inspection unit of
the General Department of Customs shall advise the Director of the General
Department of Customs settling complaints.
e) The Minister of
Finance shall carry out the second settlement of complaints against
administrative decisions issued by the Director of the General Department of
Customs. The inspectorate of the Ministry of Finance shall advise the Minister
of Finance settling complaints.
Chapter IX
IMPLEMENTATION
Article 146. Set forms
provided in the Law on Customs and Decree No. 08/2015/ND-CP
The following forms are
provided by the Ministry of Finance in Appendix IX in accordance with the Law
on Customs and Decree No. 08/2015/ND-CP:
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2. Form No. 02: List of
temporarily imported/export containers/flex tanks.
3. Form No. 03:
Application for establishment of a bonded warehouse, container freight station,
ICD, off-airport cargo terminal, customs place outside the checkpoint area, or
concentrated inspection site.
4. Form no. 04: Quarterly
report on use of materials received and dispatched from the tax-suspension
warehouse.
5. Form no. 05: Annual
report on use of materials received and dispatched from the tax-suspension
warehouse.
Article 147.
Transition
1. With regard to
processing contracts that have been notified to the customs authority and
customs declarations of goods imported for manufacturing of products for export
registered before the effective date of this Circular but statements are yet to
be made, the statements shall be made in accordance with this Circular.
With regard to EPEs
required to submit quarterly reports, the report of the first quarter of 2015
may be skipped. Statements shall be made and submitted in accordance with this
Circular.
2. With regard to goods
sent to bonded warehouses and CFS before the effective dates of the Law on
Customs No. 54/2014/QH13, Decree No. 08/2015/ND-CP, and this Circular, the time
limit, procedures for dispatching goods from bonded warehouses and CFS shall
comply with the said documents.
Article 148.
Responsibility for implementation
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2. Customs authorities
shall carry out customs procedures; customs supervision and inspection, export
duty, import duty, and tax administration of exports or imports in accordance
with this Circular. Customs authorities, declarants, and taxpayers must report
every difficulty that arise during the implementation of this Circular to the
Ministry of Finance (General Department of Customs) for instructions on a
case-by-case basis.
Article 149. Effect
1. This Circular takes
effect on April 01, 2015.
Point dd.2 Clause 1,
Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and
Article 135 of this Circular shall come into force on the effective date of the
Law No. 71/2014/QH13 on amendments to tax laws (January 01, 2015).
Article 133 of this
Circular shall apply to determination of late payment interest on customs
declarations registered before January 01, 2015 tax on which is paid from
January 01, 2015.
2. The following
documents are annulled:
a) Circular No.
94/2014/TT-BTC dated July 17, 2014 on customs procedures, customs supervision
and inspection of some types of goods temporarily imported for re-export, goods
transited, and goods sent to bonded warehouses; settlement of refused
shipments;
b) Circular No.
22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic
customs procedures applied to commercial exports and imports;
c) Circular No.
128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs
procedures; customs supervision and inspection; export duty, import duty, and
tax administration of exports or imports;
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dd) Circular No.
186/2012/TT-BTC dated November 02, 2012 providing templates of declarations of
transited goods and appendices thereof; printing, management, use of
declarations of transited goods and appendices;
e) Circular No.
183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance providing
templates of declarations of goods received and dispatched from bonded
warehouses and appendices thereof;
g) Circular No.
15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance providing
templates of declarations of exports or imports;
h) Circular No.
190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance providing
templates of declarations of non-trading exports and imports, appendices
thereof; printing, management, use of declarations of non-trading exports and
imports and appendices thereof;
i) Circular No.
45/2011/TT-BTC dated May 19, 2011 of customs procedures applied international
multimodal transport of goods;
k) Circular No.
45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance providing
instructions on special preferential import duty;
l) Circular No.
13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance on customs
procedures applied to goods processed under contracts with foreign parties;
m) Circular No.
175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance on
application of risk management to customs activities;
n) Circular No.
237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance providing
guidelines for import duty and VAT on materials and machinery imported under
processing contracts or for manufacturing of domestic exports that are damaged
or loss because of force majeure events such as natural disasters,
conflagration, accidents;
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3. Where the documents
cited in this Circular are revised or replaced, the newest one shall apply./.
CERTIFIED BY
PP. MINISTER
PRIME MINISTER
Vu Thi Mai
2 Circular No. 39/2018/TT-BTC dated April 20, 2018 of the
Minister of Finance of Vietnam amending certain articles of Circular No.
38/2015/TT-BTC is pursuant to:
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The Law on Foreign
Trade Management dated June 12, 2017;
Decree No.
59/2018/ND-CP dated April 20, 2018 amending certain Articles of Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing
detailed regulations and guidance on the Law on Customs providing for customs
procedures, inspection, supervision and control procedures;
The Government's
Decree No. 09/2018/ND-CP dated January 15, 2018 elaborating the Law on Commerce
and the Law on Foreign Trade Management of goods trade activities and
activities directly related to goods trade of foreign investors and
foreign-invested business organizations in Vietnam;
The Government's
Decree No.134/2016/ND-CP dated September 01, 2016 elaborating some Articles of
the Law on Export and import duties;
The Government's
Decree No.108/2015/ND-CP dated October 28, 2015 elaborating some Articles of
the Law on Excise taxes and the Law on amendments thereto;
The Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some Articles of
the Law on Amendments to Tax Laws and Tax Decrees;
The Government's
Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on amendments
to the Law on Value-added tax, the Law on Excise taxes and the Law on Tax
administration; Pursuant to the Government's Decree No. 146/2017/ND-CP dated
December 15, 2017 on amendments to Decree No. 100/2016/ND-CP;
Decree No.
87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers
and organizational structures of the Ministry of Finance;
At the request of the
Director of the General Department of Vietnam Customs;
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3 This clause is amended according to clause 1 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
9 This point is amended according to point a clause 7 Article
1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of
Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 23, 2015 of the Ministry of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
10 This point is amended according to point a clause 7 Article
1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of
Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 23, 2015 of the Ministry of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
11 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018
12 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018
13 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
14 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
15 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
16 This point is supplemented according to point b clause 7
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
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18 This clause is amended according to clause 8 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
19 This clause is amended according to clause 8 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
20 This clause is amended according to clause 8 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
22 This clause is amended according to clause 10 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
23 This clause is amended according to clause 10 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
25 This clause is amended according to clause 12 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
26 This clause is amended according to clause 13 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
31 This clause is amended according to point b clause 16
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
32 This clause is amended according to point b clause 16
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
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34 This clause is supplemented according to point b clause 16
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018
35 This clause is amended according to clause 17 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
38 This clause is amended according to clause 20 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
39 This clause is amended according to clause 20 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
40 This clause is amended according to clause 20 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
41 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
42 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
43 This clause is amended according to clause 21 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
44 This clause is amended according to clause 21 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
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46 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof, which
comes into force from June 5, 2018.
47 Clause 3 Article 3 of Circular No. 39/2018/TT-BTC dated
April 20, 2018 of the Minister of Finance of Vietnam amending certain articles
of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance
of Vietnam on customs procedures; customs inspection and supervision; export
and import duties and management thereof, which comes into force from June 5,
2018, is as follows:
“3. Provisions of
Point b.3 Clause 2 Article 33 of Circular No. 38/2015/TT-BTC shall be
implemented in accordance with Point b Clause 2 Article 30 of 38/2015/TT-BTC,
which is amended in Clause 19 Article 1 of this Circular.”
49 This point is annulled according to Clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
52 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
53 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
54 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
55 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
56 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
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58 This clause is amended according to clause 24 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
59 This clause is amended according to clause 24 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof, which
comes into force from June 5, 2018
60 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
61 This clause is annulled according to clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
64 This point is amended according to point a clause 27
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 23, 2015 of the Ministry of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
65 This clause is amended according to point b clause 27
Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister
of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC
dated March 25, 2015 of the Minister of Finance of Vietnam on customs
procedures; customs inspection and supervision; export and import duties and
management thereof, which comes into force from June 5, 2018.
78 This clause is amended according to clause 33 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
79 This clause is amended according to clause 33 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
90 This clause is amended according to clause 43 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
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104 This point is supplemented according to clause 56 Article 1
of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance
of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
105 This point is supplemented according to clause 56 Article 1
of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance
of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
106 This point is supplemented according to clause 57 Article 1
of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance
of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
107 This point is annulled according to Clause 1 Article 2 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
108 This clause is amended according to clause 58 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
109 This clause is amended according to clause 58 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
110 This clause is amended according to clause 58 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018.
114 This point is amended according to clause 60 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
151 This clause is amended according to clause 69 Article 1 of
Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of
Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March
25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs
inspection and supervision; export and import duties and management thereof,
which comes into force from June 5, 2018
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