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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 49/2015/TT-BTC
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Hanoi, April 14,
2015
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CIRCULAR
STIPULATING
THE CUSTOMS PROCEDURE FOR MAILS, PACKAGES OR PARCELS OF GOODS EXPORTED OR
IMPORTED THROUGH POSTAL SERVICES PROVIDED BY AUTHORIZED ENTERPRISES
Pursuant to the Law on Customs No. 54/2014/QH13
dated June 23, 2014;
Pursuant to the Law on Export and Import Duty No.
45/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Tax Administration No.
78/2006/QH11 dated November 29, 2006;
Pursuant to the Law on Amendments to several
articles of the Law on Tax Management No. 21/2012/QH13 dated November 20, 2012;
Pursuant to the Law on Post No. 49/2010/QH12
dated June 17, 2010;
Pursuant to the Government’s Decree No.
08/2015/NĐ-CP dated January 21, 2015 on specifying and providing measures to
implement the Law on Customs on the customs procedure, inspection, supervision
and control;
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Pursuant to the Government’s Decree No.
83/2013/NĐ-CP dated July 22, 2013 on specifying the implementation of several
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.
47/2011/NĐ-CP dated June 17, 2011 on specifying the implementation of several
contents of the Law on Post;
Pursuant to the Government's Decree No.
215/2013/NĐ-CP dated December 23, 2013 on stipulating the functions, duties,
powers and organization structure of the Ministry of Finance;
At the request of the Director of the General
Department of Customs,
The Minister of Finance hereby promulgates the
Circular on stipulating the customs procedure for mails, packages or parcels of
goods exported or imported through postal services provided by authorized
enterprises.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of application
This Circular shall provide for the customs
procedure for mails, packages or parcels of goods exported or imported through
postal services provided by authorized enterprises (hereinafter referred to as
postal item).
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1. Enterprises authorized under the provisions of
the Post Law (hereinafter referred to as enterprises);
2. Institutions, organizations or individuals who
have postal items exported or imported through postal services;
3. Customs authorities; customs officers.
Article 3. Location of
completing customs formalities
Customs formalities applied to postal items shall
be completed at the main office of post Customs Sub-departments, express mail
Customs Sub-department and international airport Customs Sub-department
(hereinafter referred to as Customs Sub-department).
Article 4. Particular
regulations
1. As for imported or exported mails
Mails exported or imported through postal services
shall be subject to customs supervision by customs sealing purpose-made
packages or vehicles of enterprises used for international mail shipments.
2. Postal items contained in exported or imported
diplomatic and consular envelopes
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b) When it has been established that diplomatic or
consular envelopes violate the diplomatic immunities and privileges as
stipulated by laws, the Director of the General Department of Customs shall
decide how these shall be examined and dealt with under the provisions of
Clause 3 Article 57 of the Law on Customs.
3. Customs declaration
a) Customs declarants for postal items shall be enterprises,
consignors or persons authorized by consignors in case consigned goods are
gifts, awards or luggage sent before or after the journey of outbound or
inbound passengers; customs brokerage agents shall be tasked with completing
customs formalities;
b) Customs declaration shall be carried out by
employing the electronic declaration method, except when paper-based customs
declaration is allowed to be carried out under the provisions of Clause 2
Article 25 of the Government’s Decree No. 08/2015/NĐ-CP dated January 21, 2015
on specifying and providing measures to implement the Law on Customs on customs
procedure, inspection, supervision and control (hereinafter referred to as the
Decree No. 08/2015/NĐ-CP dated January 21, 2015);
c) The workshift-based declaration method shall be
allowed to apply to enterprises that are authorized by different consignors to
submit more than 01 (one) customs declaration form enclosing the manifest of
imported or exported postal items which are not taxed or exempted from paying
duties according to the form HQ01-BKHBC issued together with this Circular
intended for packages or parcels of goods exempted from paying duties or
subject to zero-percent rate of tariff and VAT;
d) The separate customs declaration shall apply to packages
or parcels of goods upon the consignor's request; those which are taxed; those
which are exported or imported in conformity with the import or export permit
and subject to the specialized management of Ministries or ministerial-level
agencies; those which are required to undergo quarantine, food safety or goods
quality inspections; luggage of outbound or inbound
passengers.
4. If duties are paid in cash, the cash receipt
shall be separately created for each lot or package of goods under the provisions
of Section 5, Chapter II of the Circular No. 38/2015/TT-BTC of the Ministry of
Finance dated March 25, 2015 on stipulating customs procedures; customs
inspection and supervision; import or export duty and tax administration
applying to imports or exports (hereinafter referred to as the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015).
5. Responsibility of Enterprises
a) Based on the information specified on packages
or parcels of goods or the customs declaration form CN22 or CN23 of the
Universal Post Union attached to postal items, enterprises shall classify
postal items under the provisions of Point b, c and Point d Clause 3 of this
Article in order to implement customs declaration;
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c) Present required documents and postal items in
order for customs officers to carry out their customs inspection at the request
of the customs authority; witness the physical verification of their postal
items;
d) Pay duties, fees or other expenses as stipulated
by effective laws (if any);
e) If these enterprises are allowed to act on
behalf of the good consignor to directly complete customs formalities for
exported or imported postal items (except for diplomatic or consular mails or
envelopes), they bear responsibility to implement policies on management of
exported, imported postal items, and policies on tax, fee or other receipts
stipulated by laws;
g) Manage exported postal items and arrange the
delivery of imported postal items after such postal items have been cleared by
customs authorities;
h) Ensure that their purpose-made vehicles or
packages must conform to customs sealing standards;
i) Install surveillance equipment connected with
customs authorities to serve the purpose of customs supervision that may take
place at postal item unpacking or splitting areas;
k) Take responsibility to send the good consignor a
notification and explanation of postal items which are not permitted to be
imported, exported and subject to any controlling measure as prescribed in
effective regulations laid down in policies on management of exported, imported
postal items and reasons of which competent authorities have notified them in
writing;
l) In respect of measures to be taken to deal with
postal items on which import or export duties have been paid, but of which
delivery has been failed, file tax return and go through processes to recover
their tax payments in accordance with laws.
6. Responsibility of the Customs Sub-department
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If postal items fail to meet import or export
requirements, the Customs Sub-department must notify enterprises of reasons for
such failure so that they can have the sufficient ground for returning these
postal items to the good consignor. In particular, postal items which have been
specified in the list of commodities subject to export or import ban shall be
handled in accordance with effective legal regulations;
b) Deal with duties, excess fines and carry out the
imposition of taxes under the provisions of Article 48 and 49 of the Circular
No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
c) Consider import or export duty exemption applied
to cases stipulated in Section 2, Chapter VII of the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
d) Consider the tax exemption, return or deferral
under the provisions of Section 3 and 4 Chapter VII of the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
7. Responsibility of the customs declarant who is
the good consignor or the good consignor's authorized person stipulated by
Clause 3 Article 5 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015:
a) Carry out the customs declaration as stipulated
at Point b, d Clause 3 Article 4 hereof;
b) Submit required documents and postal items in
order for customs officers to carry out their customs inspection at the request
of the customs authority; witness the physical verification of their postal
items;
d) Pay duties, fees or other expenses as stipulated
by effective laws (if any).
Chapter II
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Article 5. Customs
documentation
1. Customs documentation submitted to export postal
items shall include:
a) Electronic export customs declaration including
information inputs stipulated by the Appendix II issued together with the
Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
If the paper-based customs declaration is submitted
in accordance with regulations laid down in Clause 2 Article 25 of the Decree
No. 08/2015/NĐ-CP dated January 21, 2015, the customs declarant must prepare
and submit 02 original copies of export customs declaration by completing the
form HQ/2015/XK of the Appendix IV issued together with the Circular No. 38/2015/TT-BTC
of the Ministry of Finance dated March 25, 2015;
b) Export permit, when they export commodities
required to submit export permits: 01 original copy for single-time exported
commodities or 01 duplicate copy enclosing the tracking slip for regressive
deduction of multiple-time exported commodities;
c) Notice of customs inspection exemption or notice
of customs inspection result of the specialized inspection agency in accordance
with laws: 01 original;
d) Registration certificate of entitlements to
import or export held by foreign merchants who are not in Vietnam and issued by
the Ministry of Industry and Trade, or investment certificate in which
competent authorities confirm that foreign-invested enterprises are granted the
entitlements to export or import business: 01 duplicate copy.
2. Customs documentation submitted to import postal
items shall include:
a) Import customs declaration including information
inputs stipulated in the Appendix II issued together with the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
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b) Commercial invoice (if any): 01 copy;
c) Bill of lading. If the bill of lading is not
available, the customs declarant uses package or parcel codes for customs
declaration or submit the list of packages or parcels compiled by the
enterprise: 01 copy;
d) Other documents, depending on specific cases
stipulated by laws:
d.1) Notice of importing packages or parcels
required to submit import permits; notice of customs inspection exemption or
notice of customs inspection result of the specialized inspection agency in
accordance with laws: 01 original;
d.2) As for packages or parcels required to have
customs valuation declaration as stipulated by the Ministry of Finance, the
customs declarant must prepare and send the electronic customs valuation
declaration to the customs electronic data processing system (hereinafter
referred to as the system), or submit 02 original paper-based customs valuation
declarations to the customs authority by completing the customs valuation
declaration form issued together with the Circular of the Ministry of Finance
on import or export customs valuation.
If the customs declarant have established that
postal packages or parcels meet requirements for valuation by applying
transaction valuing method, concurrently provided customs valuation information
in the import customs declaration and automatic dutiable value calculation
system, the customs declarant shall not be required to prepare and submit the
customs valuation declaration;
d.3) Customs declaration completed by competent
authorities for imported aids: 01 original;
d.4) Notice, decision or agreement for postal gifts
or donations owned by enterprises, organizations or agencies: 01 duplicate
copy;
d.5) Documents confirming the origin of commodities
in accordance with regulations laid down at Point g, Clause 2 Article 16 of the
Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015: 01
original copy;
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3. As for the electronic customs procedure,
documents stipulated at Point b, c Clause 1, Point d.1, d.5 and d.6 Clause 2 of
this Article shall be submitted by electronic means; if there is a need for
checking paper-based customs documentation, these documents must be submitted
to the in-charge Customs Sub-department;
4. As for the national single-window system, the
specialized regulatory agency shall send electronic forms of the documents
stipulated at Point b Clause 1, Point d.1 Clause 2 of this Article to the
integrated information system. The customs declarant, when completing the
customs declaration with the information provided in the permit, shall not be
required to submit these documents; if paper-based customs documents need to be
examined, originals of these documents shall be submitted to the in-charge Customs
Sub-department.
Article 6. Paper-based customs
procedure for importing or exporting postal items
1. Paper-based customs procedure for importing or
exporting postal items which are not taxed or exempted from paying duties
(hereinafter referred to as tax-free postal items)
a) Responsibility of the customs declarant:
a.1) Carry out the customs declaration as
stipulated at Point c, d Clause 3 Article 4 hereof;
a.2) Write each tax-free postal item on the same
line and provide sufficient information pertaining to such item as stipulated
by the manifest form HQ01-BKHBC enclosed herewith;
a.3) Present required documentation and tax-free
postal items in order for customs authorities to carry out their customs
inspection; witness the physical verification of their postal items;
b) Responsibility of the Customs Sub-department:
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b.2) Check tax-free postal items by using commodity
screening equipment; carry out the following tasks:
b.2.1) If these postal items have been found
identical to declared information after customs inspection though screening
equipment, the Sub-department must give permission for customs clearance and
store required documentation;
b.2.2) If any sign of suspicion has been found
after such customs inspection, the physical verification is required.
2. Customs procedure for importing or exporting
tax-free postal items:
a) Responsibility of the customs declarant:
a.1) Submit separate paper-based export customs
declaration for each postal item by completing the form HQ/2015/XK, or
paper-based import customs declaration by completing the form HQ/2015/NK
stipulated in the Appendix IV issued together with the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
a.2) Submit the followings for customs inspection:
a.2.1) Customs documentation that apply to
yellow-channel items (channel 2) or
a.2.2) Customs documentation and packages or
parcels that apply to red-channel items (channel 3);
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a.5) Implement other decisions granted by customs
authorities in accordance with laws;
b) Responsibility of the Customs Sub-department:
b.1) Receive, register and deal with customs
declarations stipulated in Clause 5 Article 26 of the Decree No. 08/2015/NĐ-CP
dated January 21, 2015;
b.2) Examine documents stipulated in Article 27 of
the Decree No. 08/2015/NĐ-CP dated January 21, 2015;
b.3) Carry out the physical verification stipulated
in Article 29 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015;
d.4) Decision on customs release or clearance of
imported or exported postal items stipulated in Article 33, 34 of the Circular
No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
b.5) Carry out the imposition of taxes, handling of
violations and post-clearance inspection in accordance with laws.
Article 7. Electronic customs
procedure for importing or exporting postal items
1. Responsibility of the customs declarant:
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b) Receive feedbacks from the System under the
provisions of Clause 3 Article 19 of the Circular No. 38/2015/TT-BTC of the
Ministry of Finance dated March 25, 2015;
c) Based on the automatic notification of the
customs inspection result through the System, implement the regulations
laid down in Article 19 of the Circular No. 38/2015/TT-BTC of the Ministry of
Finance dated March 25, 2015;
d) Carry out supplementary customs declaration
under the provisions of Article 20 of the Circular No. 38/2015/TT-BTC of the
Ministry of Finance dated March 25, 2015;
dd) Submit the following documents to be inspected
by customs authorities:
dd.1) Customs documentation that apply to
yellow-channel items (channel 2); or
dd.2) Customs documentation and packages or parcels
that apply to red-channel items (channel 3);
e) Implement the decision on customs release or
clearance of imported or exported postal items stipulated in Article 33, 34 of
the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25,
2015;
g) Implement other decisions granted by customs
authorities in accordance with laws;
2. Responsibility of the customs authority
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b) Carry out supplementary customs declaration under
the provisions of Point b Clause 3 Article 20 of the Circular No.
38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
c) Examine documents stipulated in Article 27 of
the Decree No. 08/2015/NĐ-CP dated January 21, 2015; Section 3, Chapter II of
the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25,
2015;
d) Carry out the physical verification stipulated
in Article 29 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015;
dd) Release or clear imported or exported postal items
as stipulated at Point a.2 Clause 1 Article 33, and Clause 2 Article 34 of the
Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;
e) Carry out the imposition of taxes, handling of
violation and post-clearance inspection in accordance with laws.
Chapter III
CUSTOMS ADMINISTRATION
OF POSTAL ITEMS CONSOLIDATED OUTSIDE OF VIETNAM TO BE SHIPPING INTO VIETNAM FOR
CLASSIFICATION, SORTING AND DECONSOLIDATION BEFORE BEING TRANSPORTED TO
OVERSEAS COUNTRIES
Article 8. Customs declaration
of postal items consolidated outside of Vietnam to be shipping into Vietnam for
classification, sorting and deconsolidation before being transported to
overseas countries
The enterprise must refer to information provided
in the airway bill of lading to compile the manifest of postal items (according
to the form HQ02-BKHBCN and HQ03-BKHBCX enclosed herewith) and transmit
electronic data to the computer system of the Custom Sub-department tasked with
managing the container freight station before arrival of imported postal items
and shipping of exported postal items to overseas
countries.
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1. Postal items consolidated outside Vietnam shall
be classified, sorted or deconsolidated before being shipped to overseas
countries (hereinafter referred to as consolidated freight) and shall be
subject to the customs supervisions conducted by the international airport
Customs Sub-department, or the Customs Sub-department in charge of managing
customs inspection or supervision areas, and then the enterprise shall
classify, sort out or deconsolidate them before shipping them to overseas
countries (hereinafter referred to as the consolidated freight supervision
station).
2. Responsibility of the enterprise
a) Bear responsibility to manage consolidated
freight over the time of being stored in Vietnam, and prevent them from being
domestically consumed;
b) Employ the software for administration of
commodities received into or dispatched from warehouses, and create internet
connection with the customs authority to serve the administrative
purpose;
c) Arrange spaces for warehouses, and areas for
sorting, classification of consolidated freight as well as stations for means
of transport in order to meet the customs supervision requirements; install
surveillance camera system connected with the customs authority;
d) Transmit electronic data provided by the
manifest of imported postal items (according to the form HQ02- BKHBCN) within
02 hours prior to over-6-hour flights and within 01 hours prior to below-6-hour
flights.
dd) Ship classified, deconsolidated freight to
overseas countries, ensure that such freight shall not be backlogged or stores
at the consolidated freight supervision station;
e) If consolidated freight are backlogged,
e.1) Prepare a written explanation for such
circumstance and remedial measures for submission to the customs authority;
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f) Make a general report every 6 (six) months
(according to the form HQ04-TKHBCXNT) before the 15th day of the
subsequent month.
g) Make the monthly discharge report on transit
freight (according to the form HQ05-BTKHBC enclosed herewith) before the 5th
day of the subsequent month.
3. Responsibility of the Customs Sub-department
The customs supervision of consolidated freight
shall be carried out as follows:
a) Monitor freight by creating the track record or
employing the software used for connection between the customs authority and
the enterprise;
b) Receive electronic information provided in the
manifest of imported or exported postal items from the computer system of the
enterprise;
c) After considering information about consolidated
freight in advance, the customs authority shall carry out their analysis or
assessment on the basis of the risk management or achieve professional
information used for making decision on checking suspected packages or parcels;
d) Supervise consolidated freight transported from
the airport warehouse to the consolidated freight supervision station and in
opposite direction; supervise them directly at warehouse or through
surveillance cameras and internet-connected computers of the customs authority;
dd) Collaborate with the enterprise in carrying out
the non-invasive inspection of consolidated freight through the screening
equipment. If there is a sign of violation against the customs legislation,
customs officers in charge of customs supervision shall request the enterprise
to unpack postal items for direct inspection;
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f) Based on the general report that the enterprise
makes every 6 months, the Customs Sub-department shall check and inspect the
consolidated freight backlogged at the supervision station, write or input
information into the track record or by software installed on internet-connected
computer system respectively; carry out the customs inspection of backlogged
freight through the screening equipment before returning them to the country of
origin (if any);
g) Get the track record or computer system updated
with the manifest of imported and exported postal items;
h) If there is any backlogging of consolidated
freight, the Customs Sub-department must consider approving the written
explanation of the enterprise and implement the regulations laid down in the
Circular No. 203/2014/TT-BTC of the Ministry of Finance dated December 22, 2014
on providing guidance on dealing with backlogged freight within the scope of
operation of the customs authority.
Chapter IV
CUSTOMS PROCEDURE FOR
IMPORTING OR EXPORTING POSTAL ITEMS CARRIED UNDER CUSTOMS TRANSIT
Article 10. Regulations on
importing or exporting postal items carried under customs transit
1. Exported postal items carried under customs
transit refer to export postal items, after completing export customs
formalities, transported from the Customs Sub-department (express mailing,
postal or international airport Customs Sub-departments) where export customs
formalities are completed to the Customs Sub-department of exit for the purpose
of exporting these postal items.
2. Imported postal items carried under customs
transit refer to import postal items, after completing import customs
formalities, transported from the Customs Sub-department of entry, which is the
destination of these postal items in Vietnam, to the Customs Sub-department
(express mailing, postal or international airport Customs Sub-departments) to
serve for the purpose of importing these postal items.
3. Mistakenly-sent import postal items carried
under customs transit refer to import postal items transported from the Customs
Sub-department (express mailing, postal or international airport Customs
Sub-departments), where imported postal items are sent mistakenly, to the
Customs Sub-department (express mailing, postal or international airport
Customs Sub-departments), where the recipient’s address is specified on the
postal item envelope.
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In the course of transportation, exported or
imported postal items carried under customs transit must be maintained to its
original status and customs sealed. In case of accidents that may take place,
or unexpected events causing certain impacts on the carrier of postal items,
the enterprise must promptly notify the customs authority or the People’s
Committee of the nearest commune, ward and town in order for them to issue the
written confirmation.
Article 11. Customs procedure
for importing or exporting postal items carried under customs transit
1. Location of completing customs formalities: the
Customs Sub-department of departure (applicable to exported postal items), the
Customs Sub-department of final destination (applicable to imported postal
items).
2. Customs documentation shall include:
a) Independent transport document including
information inputs stipulated in Section 6 of Appendix II issued together with
the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25,
2015;
b) Bill of lading. If the bill of lading is not
available, the customs declarant uses freight package or parcel codes for
customs declaration or submit the manifest of freight packages or parcels created
by the enterprise: 01 copy.
3. Implementing procedure shall conform to
regulations on cargos subject to customs control as follows:
a) Responsibility of the customs declarant:
a.1) Provide information about the independent
carrier, including type of transportation, vehicle registration number,
quantity of packages or parcels, container serial number, gross weight, customs
sealing and attached documents;
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a.3) If the customs declaration is classified into
channel 2, the customs declarant shall be required to present required
documents stipulated in Clause 2 of this Article to the customs office of
departure for customs inspection and confirmation of freight which have successfully
passed the customs checkpoint;
a.4) Correct and add more information to the
transport document according to the notification of the customs office;
b) Responsibility of the customs authority of
departure:
b.1) Check customs documentation if the System
requires to do this and provide guidance for customs declarants to correct or
add more information to the freight transport document (if any);
b.2) Seal means containing postal items in
accordance with legal regulations, and keep the system updated with specific
information;
b.3) Approve the freight transport document;
b.4) Update the System with information about
departure of imported shipments;
b.5) Keep track of information about shipments
subject to the customs supervision;
c) Responsibility of the customs authority of
destination:
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c.2) Update the System with information about
arriving freight.
Chapter V
PROCEDURE FOR
ESTABLISHMENT, RELOCATION, EXPANSION, NARROWING AND REARRANGEMENT OF
CONCENTRATED CUSTOMS INSPECTION FACILITY FOR POSTAL ITEMS
Article 12. Requirements for
establishment of customs inspection and supervision facility for postal items
Customs inspection and control facility for postal
items (hereinafter referred to as inspection and supervision facility) must
conform to the following requirements:
1. Locate at an area which is spacious enough to
match operations of the enterprise and cover an area of at least 1,000 m2.
2. Meet the working standard of customs
authorities, including main office, commodity inspection area, and equipment
(screening machine, etc.) installation area and exhibit warehouse.
3. Have a fence to separate it from adjacent areas,
be equipped with surveillance camera system, electronic scale and screening
equipment. Freight, after being transported in or out of the warehouse or yard,
must be monitored by the computer system which is connected with the
supervision system of the customs authority.
4. If the facility is developed by the enterprise,
the enterprise is required to obtain the investment certificate or postal
permit or notice of postal operations issued by the competent authority in
accordance with laws on post.
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Documentation submitted to apply for establishment
of the facility shall consist of 02 sets of documents. Each set shall include
the following documents:
1. Written request for establishment of the
facility in which the following contents must be specified: necessity for this
establishment, proposed location, acreage, technical or infrastructural
conditions: 01 original copy.
2. Economic and technical evaluation report
(including site plan, surveillance camera system, screening equipment position,
network system and main office of the customs sub-department, etc.): 01 copy.
3. Rules of operation of the customs inspection,
supervision facility: 01 original copy.
4. Documents confirming the legal tile to land: 01
copy.
5. Certificate of fire fighting and prevention
issued by the competent authority: 01 copy.
6. Postal permit or documents confirming postal
operations issued the Ministry of Information and Communications: 01 copy.
Article 14. Process of the
facility establishment
1. The enterprise shall submit their application
for establishment of the facility to the Customs Department of a province/city
where the facility is located as stipulated in Article 13 hereof.
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a) The Customs Department of a city or province
where the facility is established shall receive the documentation submitted by
the enterprise;
b) Within a permitted period of 10 working days of
receipt of all required documentation from the enterprise, the Customs
Department of a city or province shall check the submitted documentation; survey
or carry out the field inspection of the area where the facility will be built;
assess conformity to requirements for establishment of the facility, ensure
that customs inspection and supervision conditions must be met, send a report
and request to the General Department of Customs (if all requirements for
establishment of the facility are met);
c) Within a permitted period of 05 working days of
receipt of the report made by the Customs Department of a province or city
enclosing the application for establishment of the facility, the Director of
the General Department of Customs shall grant his/her decision to establish the
facility or give a written response to the enterprise if the enterprise fails
to meet all statutory requirements.
Article 15. Termination or
temporary suspension of operations of the facility
1. Termination of operations of the facility
a) Cases in which operations of the facility are
terminated shall include the followings:
a.1) The enterprise sends the written request for
operation termination;
a.2) In excess of a maximum period of 06 months
from the date of establishment decision, the enterprise has not operated the
facility without any valid reason;
a.3) The facility fails to meet requirements
concerning customs inspection or supervision in accordance with regulations
laid down in Article 12 hereof;
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a.5) The term of temporary suspension has been
passed in accordance with regulations laid down at Point dd Clause 2 of this
Article;
b) Authority to grant a decision on such termination:
the Director of the General Department of Customs shall make a decision to
terminate operations of the facility;
c) Process for terminating operations of the
facility and time limit for processing application for such termination:
c.1) The Customs Department of a province or city
shall carry out their customs inspection in order to send a report or
recommendation on considering termination of the facility’s operations within
the following periods:
c.1.1) Five (05) working days of receipt of the written
request for termination of the enterprise's operations;
c.1.2) 30 days from the end of the term stipulated
at Point a.2 of this Clause if the enterprise fails to send a written
explanation in which valid reasons must be stated and notification of the
maximum period within which the facility's operations commence. If the
enterprise sends a written request to the Customs Department of a city or
province in which valid reasons are stated for the maximum period within which
the facility’s operations must commence, the Director of the Customs Department
of a province or city shall consider granting an extension decision under which
each extension does not exceed the maximum period the enterprise requests and
06 months from the date on which the Director of the General Department of
Customs grants the decision to establish the facility;
c.1.3) After those stipulated at Point a.3 and a.4
of this Clause are detected;
c.1.4) Within 30 days from the end of the regulated
term, if the enterprise’s requested period within which the facility’s
operations commence is more than 6 months from the date on which the Director
of the General Department of Customs grants the decision to establish the
facility;
c.2) Within a permitted period of 05 working days
of receipt of the report made by the Customs Department of a province or city,
the Director of the General Department of Customs shall consider deciding to
terminate the facility's operations.
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a) Such termination shall take place if the
facility has not operated due to none of postal items and the enterprise files
a request for temporary suspension of the facility’s operations;
b) Authority to issue the notification of temporary
suspension of the facility’s operations:
b.1) The Director of the Customs Department of a
province or city shall issue the notification of temporary suspension of the
facility's operations for a maximum period of 06 months;
b.2) If the over-6-month temporary suspension is
required, the Director of the General Department of Customs shall issue the
notice of such temporary suspension;
c) Process for temporary suspension of the
facility’s operations and time limit for processing applications for such
temporary suspension:
c.1) Within a permitted period of 04 working days
of receipt of the written request for the temporary suspension of the
facility’s operation from the enterprise, the Director of the General
Department of Customs shall issue the notice of temporarily terminating the
facility's operations;
c.2) Within a permitted period of 04 (four) working
days of receipt of the report or recommendation from the Customs Department of
a province or city, and the written request of the enterprise in the cases
stipulated at Point b.2 of this Clause, the Director of the General Department
of Customs shall consider issuing the notice of temporarily suspending the
facility's operations;
d) Within the temporary suspension period, this
facility shall not be placed under the customs control;
dd) Within the abovementioned period, if the
enterprise files the written request for permission for their facility's
operation, the Director of the Customs Department of a province or city shall
inspect the establishment and operation conditions. If the facility meets
required conditions, the Director shall grant the written permission for the
facility's operations or report to the Director of the General Department of
Customs to obtain his/her permission for cases stipulated at Point b.2 of this
Clause. If the abovementioned conditions are not met, or within 30 days
from the end of the abovementioned period, and the enterprise does not file the
written request, the Director of the Customs Department of a city or province
shall report to the Director of the General Department of Customs to obtain
his/her decision to consider terminating the facility's operations in
accordance with regulations laid down in Clause 1 of this Article.
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1. If the enterprise wishes to narrow down, expand
or restructure the facility which has been permitted under the establishment
decision of the Director of the General Department of Customs or wishes to relocate
their facility from the site where the General Department of Customs permits
the establishment of the facility under its decision to the new site to meet
the requirements stipulated in Article 12 hereof, they are required to file 01
set of documents to the Customs Department of a city or province in terms of
expansion, narrowing or restructuring of the site of developing the facility;
in terms of relocation, 02 sets of documents are required. Each set of
documents shall include:
a) Application for relocation, expansion, narrowing
and restructuring of the facility (01 original copy);
b) Site plan of the facility after relocation,
expansion, narrowing and restructuring (01 original copy);
c) Legal documents confirming the right to use
relocated or expanded warehouse or yard; or agreement on relocation of the
facility with the holder of land title (01 copy).
2. Within a permitted period of 15 working days of
receipt of all required documents, the Director of the Customs Department of a
city or province shall check these documents; carry out the actual survey and
assessment of warehouse or yard and make a decision to expand, narrow or
relocate the facility; or send a written response to the enterprise if the
enterprise fails to meet statutory requirements. If the facility is relocated,
the Customs Department of a province or city shall send documentation and
report to propose a new location of the facility to the Director of the General
Department of Customs.
3. Within a permitted period of 05 (five) working
days of receipt of the report proposed by the Customs Department of a province
or city, the Director of the General Department of Customs shall decide whether
relocation of the facility is permitted.
Article 17. Transfer of the
right to operate the facility
1. Procedure for transfer of the right shall
include the followings:
a) The enterprise who are operating the facility
under the decision granted by the General Department of Customs shall send an
official dispatch to request the transfer of the right to operate the facility;
complete relevant customs formalities and fulfill their tax obligations before
requesting this right transfer;
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c) The documentation submitted to apply for such
right transfer:
c.1) Written request for transfer of the right to
operate the facility in which terms and conditions of the agreement on the
right transfer between the transferer and the transferee must be clearly
stated, and the signature of the representative and confirmatory stamp must be
included: 01 original copy;
c.2) Documents stipulated in Clause 4, Clause 6
Article 13 hereof held by the right transferee;
c.3) Documents stipulated in Clause 3, Clause 5
Article 13 hereof if there is any change compared with the establishment
documents;
d) Within a permitted period of 07 working days of
receipt of all required documents submitted to apply for the transfer of the
right to operate the facility, the Customs Department of a city or province
shall send a report or proposal to the General Department of Customs to grant
the decision to approve this transfer, and shall not carry out the actual
survey of the facility if there is any change compared with the current status
of the facility approved in the establishment decision.
2. Procedure for changing the name of the facility
owner:
a) The enterprise who currently operate the
facility under the decision of the General Department of Customs shall send a
written request for changing the owner's name, enclosing documents confirming
the change to the name of the enterprise endorsed by the regulatory agency
granting the enterprise establishment license to the General Department of
Customs under the provisions of the law on investment and enterprise (01 copy);
b) Within a permitted period of 05 working days of
receipt of all valid documents, the Director of the General Department of
Customs shall issue a document confirming the change of the enterprise’s name
under the decision on establishment of the facility.
Chapter VI
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Article 18. Effect
1. This Circular shall come into force from May 29,
2015. The Circular No. 99/2010/TT-BTC of the Minister of Finance dated July 9,
2010 on stipulating the customs procedure that applies to postal items, parcels
or imported or exported commodities sent through the postal service shall be
annulled.
2. In the course of implementation, if relevant
documents used for reference in this Circular have been amended or supplemented
or replaced, new legal documents created after such amendment, supplementation
or replacement shall govern implementation.
Article 19. Implementation
1. The Director of the General Department of
Customs shall direct the Director of the Customs Department of a province or
city shall be responsible for managing, monitoring and implement contents
stipulated in this Circular.
2. As for the customs declaration registered before
the effective date of this Circular, regulations laid down in the Circular No.
99/2010/TT-BTC of the Minister of Finance dated July 9, 2010 on stipulating the
customs procedure that applies to postal items, parcels or exported or imported
commodities sent through the postal service shall govern the implementation.
In the course of implementation, if there is any
difficulty that mat arise, the Customs Department of a city or province shall
send a report and customs declarants shall send a response to the Ministry of
Finance (the General Department of Customs) for consideration or specific
guidance on any solution./.
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