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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
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No.
153/2002/QD/BTC
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Hanoi,
December 17, 2002
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DECISION
PROMULGATING THE REGULATIONS ON CUSTOMS
PROCEDURES FOR ON-SPOT EXPORT AND IMPORT GOODS AND ON-SPOT EXPORT-IMPORT GOODS
DECLARATION FORM
THE MINISTER OF FINANCE
Pursuant
to the Customs Law dated September 26, 2001;
In furtherance of the Prime Minister's instructions stated in the Government's
Document No. 660/CP-KTTH dated June 14, 2002 regarding tax on on-spot export
and import goods;
At the proposal of the general director of customs,
DECIDES:
Article 1. To promulgate together with
this Decision:
a) The Regulation on customs procedures for
on-spot export and import goods.
b) The on-spot export or import goods
declaration form, code HQ/2002-TC (not printed herein).
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Article 3. The general director of
customs, the heads of the units attached to the Ministry of Finance and the
concerned organizations and individuals shall have to implement this Decision.
FOR THE
MINISTER OF FINANCE
VICE MINISTER
Truong Tri Trung
REGULATION
ON CUSTOMS PROCEDURES FOR ON-SPOT EXPORT AND
IMPORT GOODS
(Promulgated together with the Finance
Minister's Decision No. 153/2002/QD-BTC dated December 17, 2002
I. GENERAL PROVISIONS:
1. On-spot export and import goods mean goods
produced in Vietnam by enterprises (including foreign-invested enterprises) and
sold to foreign traders but delivered to other enterprises in Vietnam under the
designation by such foreign traders.
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- On-spot importing enterprises (hereinafter
referred to as importing enterprises) are those designated by foreign traders
to receive goods from exporting enterprises.
2. Eligible subjects and conditions for being
permitted to carry out on-spot export/import procedures:
a) For Vietnamese enterprises' goods: Their
goods are those sold to foreign traders but, under the latter's designation,
delivered to other enterprises in Vietnam for use as raw materials for the
production of export goods (even as raw materials for processing for foreign
traders).
b) For goods of foreign-invested enterprises,
the conditions for being permitted to carry out the on-spot export/import
procedures shall comply with the provisions in Section VI of the Trade
Ministry's Circular No.22/2000/TT-BTM dated December 15, 2000 guiding the
Government's Decree No. 24/2000/ND-CP dated July 31, 2000.
c) Exporting enterprises and importing
enterprises must sign foreign trade contracts with foreign traders. Besides the
prescribed clauses, such contracts must contain a clause on goods delivery and
reception in Vietnam and be clearly inscribed with the names and addresses of
the on-spot exporting enterprises (for purchase contracts), or the on-spot
importing enterprises (for sale contracts).
- If the importing enterprises receive products
for use as raw materials for goods processing for foreign traders, only the
processee's documents on designation of goods consignees are required (in cases
where processing contracts do not contain such provision).
- Regarding payment mode: On-spot export
contracts must contain a clause on payment in freely convertible foreign
currencies via banks.
- For on-spot exporting enterprises: Goods must
be produced by these enterprises themselves.
- For importing enterprises: No processing
contract is left unliquidated past the liquidation time limit.
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Directors of on-spot exporting/importing
enterprises shall be held responsible before law for goods delivery or
reception strictly according to contracts and declarations on the customs
declarations.
Through the professional measures, if having
grounds to determine that the goods delivery or reception among enterprises is
not true to the declarations, the heads of the customs sub-departments shall
decide on the inspection of actual goods upon their delivery or reception
(informed sub-departments shall decide on the inspection).
4. On-spot export/import goods declaration forms
(code HQ/2002-TC promulgated together with this Decision)
- For exporting enterprises, the customs
declarations must fully contain declarations, certifications, signatures and
seals of four parties being the exporting enterprise, the importing enterprise,
the customs office carrying out the export procedures and the customs office
carrying out the import procedures.
- For importing enterprises, the customs
declarations must fully contain declarations, certifications, signatures and
seals of three parties (excluding those of customs office carrying out the export
procedures).
- In cases where on-spot exporting enterprises
and on-spot importing enterprises carry out procedures at the same customs
sub-department, such customs sub-department shall sign for certification for
both customs offices carrying out the export and import procedures.
5. Validity of on-spot export/import
declarations: On-spot export/import declarations shall be valid for 30 days as
from the time exporting enterprise give certification signatures on four
customs declarations.
6. Quaterly, the on-spot exporting/importing
enterprises shall have to report to the local tax agencies and customs offices
where on-spot export and import procedures are carried out on the situation and
figures of on-spot export and import goods.
II. PROVISIONS ON CUSTOMS DOSSIER SETS:
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- Documents which must be submitted:
+ On-spot export-import declaration: four
originals.
+ Foreign trade contract or processing contract
with designation of goods consignee in Vietnam: one copy.
+ Commercial invoice (received from foreign
trader): one original.
+ Written import permit (for goods imported
under permits) or written approval of import plan ( for foreign-invested
enterprises) : one copy.
+ Added value invoice made by exporting
enterprise (copy to be given to customer): one copy.
- Documents which must be produced:
+ Business registration certificate: one
duplicate (original or copy)
+ Certificate of registration of export or
import business code number: one duplicate (original or copy)
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+ Written import permit ( for goods imported
under permits) or written approval of import plan (for foreign-invested
enterprises ): one original, for issuing monitoring bill and making back
subtraction ( for the first importation) or the original enclosed with
monitoring bill (if such bill has already been issued ) for making back
subtraction.
2. On-spot export dossiers:
- Documents which must be submitted:
+ On-spot export-import declaration: two
originals.
+ Foreign trade contract: one copy.
+ Commercial invoice (issued to foreign
traders): one original.
+ Added value invoice (copy kept at enterprise):
one copy.
+ Written export permit (for goods exported
under permits): one copy
- Documents which must be produced:
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+ Added value invoice: one copy.
+ Written export permit ( for goods exported
under permits): one original, for issuing monitoring bill and making back
subtraction ( for the first importation) or the original enclosed with
monitoring bill ( if such slip has already been issued) for making back
subtraction.
The above-specified documents, if being copies,
must be certified, signed and sealed by sealed by enterprises.
III. CUSTOMS PROCEDURES:
Step 1: Exporting enterprises shall:
- Base themselves on contracts signed with
foreign traders with designation of goods delivery in Vietnam to fill in all
criteria for the exporting enterprises on all four declarations. The
enterprises' directors or persons authorized by the enterprises' directors
shall sign and affix seals.
- Deliver goods together with four customs
declarations to importing enterprises.
For the importing enterprise located in export
processing zones : Before the goods delivery and reception, the enterprises
shall send official letters (two copies ) registering on-spot export and import
with the export processing zones' customs offices, clearly stating the goods
volumes, categories and values. The export processing zones customs offices
shall inspect and certify such official letters, of which one copy shall be
kept by the customs offices for monitoring, another copy shall be enclosed with
the dossiers kept by goods owners for producing at export-processing zone's
gate.
Step 2: Importing enterprises shall:
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- Register for carrying out the on-spot import
procedures at the customs sub-departments, where the enterprises carry out the
import procedures, according to the regulations and in compatibility with each
type of export or import. Enclosed with the registrations are samples of
on-spot import goods (for on-spot import goods for use as raw materials for
export-processing and production).
Step 3: Customs sub-departments which carry out
procedures for importing enterprises shall:
- Receive four on-spot export-import customs
declaration forms and customs dossiers according to the provisions at Point 1,
Section II of this Regulation; proceed with steps of registering declaration
forms as prescribed for each type, conduct tax calculation and inspection ( for
taxable goods) according to current regulations on import goods, with tax
calculation prices being actually paid prices inscribed in the added value
invoices. Seal up goods samples (if any) and hand them over to the enterprises
for preservation and production for comparison when export procedures are
carried out.
- Certify that the customs procedures have
already been carried out, give signatures and seals on the four declaration
forms.
- Keep one declaration and documents which the
enterprises submit, return to enterprises three other declarations and
documents which the enterprises produce.
- Importing enterprises shall keep one
declaration and send the other two declarations to exporting enterprises.
- Notify such in writing to the local tax
offices, which monitor taxation of on-spot importing enterprises for monitoring
purpose.
Step 4: Exporting enterprises shall:
After receiving two on-spot export-import
declarations already filled in, certified, signed and sealed by importing
enterprises and the customs offices carrying out the import procedures,
register for carrying out the on-spot export procedures with the customs
sub-departments which carry out export procedures for enterprises.
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- Receive two customs declarations (already
filled in, certified, signed and sealed by exporting enterprises, importing
enterprises and customs offices carrying out the on-spot import procedures )
and other documents according to the provisions at Point 2, Section II of this
Regulation.
- Proceed with steps of registering declaration
forms as prescribed for each type, examine tax calculation (if any). Certify
the completion of the customs procedures, then give signatures and seals on the
customs declarations.
- Keep one declaration together with documents
which enterprises submit, return to the enterprises another declaration and
documents which the enterprises produce.
FOR THE
MINISTER OF FINANCE
VICE MINISTER
Truong Tri Trung