THE MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
|
No. 59/2013/TT-BTC
|
Hanoi, May 08, 2013
|
CIRCULAR
GUIDING CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND
SUPERVISION APPLICABLE TO SOME COMMODITIES OF THE BUSINESS OF TEMPORARY IMPORT
FOR RE-EXPORT, TRANSFER THROUGH BORDER-GATES AND PUTTING INTO BONDED WAREHOUSES
Pursuant to the Law on Customs
No. 29/2001/QH10, of June 29, 2001 and Law No. 42/2005/QH11, of June 14, 2005
amending and supplementing a number of articles of the Law on Customs;
Pursuant to the Government’s
Decree No. 154/2005/ND-CP, of December 15, 2005, detailing customs procedures,
customs inspection and supervision regimes;
Pursuant to the Government’s
Decree No. 12/2006/ND-CP, January 23, 2006, making
detailed provisions for implementation of the Commercial Law with respect to
international purchases and sales of goods; and agency for sale and purchase,
processing and transit of goods involving foreign parties;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s
Decree No. 87/2012/ND-CP, of October 23, 2012, detailing a number of articles
of the Law on Customs applicable to electronic customs procedures for
commercial exports and imports;
In furtherance of the Directive
No. 23/CT-TTg, of September 07, 2012, of the Prime Minister, on the enhancement
of state management of the business of temporary import for re-export, transfer
through border-gates and putting into bonded warehouses;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Minister of Finance
promulgates the Circular guiding customs procedures; customs inspection and
supervision applicable to some commodities of the business of temporary import
for re-export, transfer through border gate and putting into bonded warehouses
as follows:
Chapter 1
GENERAL
PROVISION
Article 1.
Scope of regulation
1. This
Circular guides customs procedures applicable to some commodities of the
business of temporary import for re-export, transfer through border gate and
putting from other countries into bonded warehouses to wait for export to other
countries through Northern bordering provinces.
2. Commodities
of the business of temporary import for re-export, transfer through border gate
and putting from other countries into bonded warehouses to wait for export to
other countries through Northern bordering provinces specified in this Circular
include:
a. Commodities specified in clause
2 Article 1 of the Circular No. 05/2013/TT-BCT, of February 18, 2013 of the
Ministry of Industry and Trade, prescribing on business activities of temporary
import for re-export, transfer through border gate of a number of commodity
kinds (hereinafter abbreviated to as the Circular No. 05/2013/TT-BCT).
b. Alcohol, beer, cigarettes,
cigars and commodities as frozen food from foreign countries; commodities
already done customs procedures according to type of business of temporary
import for re-export sent into bonded warehouses in order to wait for export to
other countries through Northern bordering provinces, except for goods as prescribed
in clause 1 Article 25 of the Government’ Decree No. 154/2005/ND-CP, of
December 15, 2005.
Article 2.
Subjects of application
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Owners of
bonded warehouses and owners of commodities sent into bonded warehouses;
3. Customs
agencies, cadres and civil servants;
4. Relevant
organizations and individuals.
Chapter 2
CUSTOMS
PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES OF THE
BUSINESS OF TEMPORARY IMPORT FOR RE-EXPORT
Article 3.
Customs procedures applicable to commodities of the business of temporary
import for re-export
Customs procedures applicable to
commodities of the business of temporary import for re-export specified in this
Circular shall comply with guidance in Article 37 of the Circular No.
194/2010/TT-BTC, of December 06, 2010 of the Ministry of Finance (hereinafter
abbreviated to the Circular No. 194/2010/TT-BTC) and Article 46 of the Circular
No. 196/2012/TT-BTC, of November 15, 2012 of the Ministry of Finance
(hereinafter abbreviated to the Circular No. 196/2012/TT-BTC). In addition,
there are some contents that are guided for supplementation as follows:
1. Customs
dossier for temporary import:
When doing customs procedures for
temporary import, apart from documents like procedures for commercial imported
commodities, traders must:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b. To submit export contract: 01
copy;
c. To submit straight bill of
lading (clearly stating name of receiver) and not be allowed to transfer,
inscribed the number of permit or certificate of business code of temporary
import for re-export issued by the Ministry of Industry and Trade: 01 copy
(except commodities temporarily imported through border-gate by road);
d. Certificate of business code of
temporary import for re-export issued by the Ministry of Industry and Trade: 01
copy, and required for presenting the original;
e. Permit of goods temporary
import for re-export issued by the Ministry of Industry and Trade (for goods in
list of used commodities specified in point a clause 2 Article 1 of the
Circular No. 05/2013/TT-BCT): 01 original.
2. Customs dossier for re-export:
When dosing procedures for
re-export, apart from documents like procedures for commercial export
commodities, customs declarers must must declare specifically for re-export
goods under which the temporary import declarations in the box “enclosed
documents” of the customs declaration sheet.
3. Locations to do customs
procedures:
Commodities of the business of
temporary import for re-export under the regulation scope of this Circular must
do customs procedures of temporary import for re-export at border-gate of goods
temporary import; the re-export commodities shall be
transported through border-gates as guided in clause 3 Article 4 of this
Circular.
Article 4.
Customs management and supervision applicable to commodities of the business of
temporary import for re-export
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a. Commodities of the business of
temporary import for re-export specified in this Circular may be stored in
Vietnam not exceeding 45 days after finishing customs procedures for temporary
import.
b. If a trader wishes to prolong
time limit for storing goods in Vietnam, the trader must send a written
proposal to the Customs Sub-Department at border-gate
where the procedures for temporary import of goods were did, the head of
Customs Sub-Department shall consider, accept, sign and stamp the seal of
Customs Sub-Department on written proposal of the trader and return it to the
trader to do procedures for goods re-export, and kept 01 copy in customs
dossier. The extension is performed once and does not exceed 15 days.
c. Pass time limit of being
allowed storing in Vietnam, traders may re-export through only the border-gate
of temporary import within 15 days after the time limit is expired (not allow
re-exporting through border-gates other than the border-gate of temporary
import). In case failing to re-export, goods shall be confiscated and handled
in accordance with regulation; in case of destruction, cost for destruction
shall comply with guidance of the Ministry of Industry and Trade on management
and use of deposit amounts of traders in clause 1 Article 13 of the Circular
No. 05/2013/TT-BCT. Customs Sub-Department at the
border-gate of temporary-import shall assume the prime
responsibility for, and coordinate with the Customs Sub-Department at
the re-exporting border-gate in handing,
management, supervision and handling of goods exceeded time limit for storing
in Vietnam.
2. Storage locations:
a. Commodities of the business of
temporary import for re-export specified in this Circular must be stored in
border-gate area, inland container depot (ICD) or bonded warehouses of the
border-gate of temporary-import or re-exporting border-gate area (for case already finished
procedures for re-export).
b. With respect to commodities
being frozen foods of the business of temporary import for re-export and
already finished the procedures for temporary import shall be allowed storing
in area of warehouses under locality of customs operation of trader who has
already been issued business code of temporary import for re-export by the
Ministry of Industry and Trade.
3. The border-gate
for re-export:
Border-gate for re-export of
commodities of the business of temporary import for re-export shall comply with
provisions of the Ministry of Industry and Trade at Article 11 of the Circular
No. 05/2013/TT-BCT.
4. If a trader wishes to change the
border-gate for re-export that inscribed in the export
declaration, the procedures shall comply with separate guidance of the Ministry
of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case due to requirement of
transport, a trader needs the container changed or subdivided for re-export,
the trader must have a written request in which clearly state reasons, real
durations of begining and ending the change or subdividing of the container for
re-export; the Customs Sub-Department where managing locations storing goods
shall consider and decide if the goods and transport means meet the following
conditions:
a. Goods are being stored in
locations specified in clause 2 of this Article;
b. Container or transport means of
goods must ensure condition of the sealing of customs supervision;
c. Goods during the transfer into
other container or transport means must be directly supervised by customs
officers.
In case of subdividing container
at the re-export border-gate for re-export, it is not required to ensure
conditions specified in point b clause 5 of this Article.
6. The re-export goods already
finished customs procedures must be fully gathered at the border-gate area and
exported through border-gate within 8 working hours after goods are transported
to the exporting border-gate, in case failing to export or
export all goods, if trader have written request, the head of the customs
Sub-department of the exporting border-gate shall
consider, prolong time to export all goods in the following days, but not
exceeding the time limit for storing goods in Vietnam.
While waiting for re-export, goods
must be stored in border-gate area (including locations of examining export
goods recognized by the General Department of Customs at the border-gate
economic zone), inland container depot (ICD) or bonded warehouses of the
border-gate area.
7. Customs supervision in case
where commodities are re-exported at other border-gates:
Customs procedures; customs
inspection and supervision applicable to commodities that have been finished
customs procedures for re-export but are transported to other border-gates for
real export shall implement like export goods transfered border-gate as guided
in the Circular No. 194/2010/TT-BTC and the Circular No. 196/2012/TT-BTC. In
addition, in this Circular, guiding for supplementation as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b. Responsibilities for
supervision, management from the border-gate of temporary import to the
re-exporting border-gate:
b.1. Responsibilities of Customs
Sub-Departments at the border-gate for temporary import:
b.1.1. Sealing goods as well as
the set of customs dossier that sent to customs agency of the exporting border-gate.
b.1.2. Making a minutes of handing
goods of the business of temporary import for re-export (Form 01/BBBG-TNTX/2013
promulgated together with this Circular). 03 copies, in which fully state the
information on the start time, route and other information as the basis for
Customs agency of the exporting
border-gate in receipt, checking, comparision and handling.
b.1.3. Handing to customs
declarer: 02 minutes of handing goods of the business of temporary import for
re-export; set of customs dossier and goods already customs sealed.
b.1.4. Fax the minutes of handing
goods to the customs Sub-department at the exporting border-gate before 17h everyday to coordinate in monitoring,
management, in case there are many batches handed for the same customs
Sub-department at the exporting
border-gate, they may make a statistical table of minutes of handing goods and
fax it.
b.1.5. Following information
replied from to the customs Sub-department at the exporting border-gate. If after time limit of goods transport inscribed in the
handing minutes, they still fail to receive any replied information, the
customs Sub-department at the border-gate of temporary-import shall report to Director of Customs Department for
searching the cargo.
b.2. Responsibilities of Customs
Sub-Departments at the re-exporting border-gate:
b.2.1. After receiving information
of goods of the business of temporary import for re-export transferred
border-gate under the faxed minutes of handing or the statistical table of
minutes of handing goods from customs agencies of border-gate of temporary
import, Customs Sub-Departments at the re-exporting border-gate shall follow up information of cargo transferred to the
exporting border-gate under the minutes of handing or
statistical table of minutes of handing.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b.2.3. Supervising the cargo from
receipt until all goods already been exported and confirming the supervision
result of export goods in the customs declaration (signature, seal of the
customs officer and date of confirmation).
b.2.4. If time of goods transport
is ended but goods still not come the re-exporting
border-gate, before 8:00 AM of the following working day, the Customs
Sub-Department at the re-exporting
border-gate shall reflect information on the cargo not be transported under the
registered time for the Customs Sub-Department at the
border-gate of temporary import, and coordinate with the Customs Sub-Department
at the border-gate of temporary import in searching the
cargo.
b.3. Responsibility of Customs
Control Teams:
When receiving information of
goods of the business of temporary import for re-export transported in a manner
with route and time not proper as registered, in their operation localities,
the customs control teams shall organize the search for cargo at the request of
the Customs Sub-Department where the customs declaration is registered, in case
not in their operation localities, they shall report to the Anti-Smuggling
Investigation Department to coordinate in searching the cargo.
b.4. Responsibility of traders:
b.4.1. Transporting goods in route
and time properly as confirmed by customs agencies in the minutes of handing
goods. If due to objective reasons, they cannot to transport goods properly
with the route and time, they must send a written notification to the Customs
Sub-Department where the customs declaration is registered and the Customs
Sub-Department at the exporting border-gate for monitoring and supervision.
b.4.2. Preservation for goods to
be intact of customs sealing during the transport course. In case happening
accidents, force majeure incidents that change position of customs sealing or
change the status quo of goods, trader must apply measures to restrain damages
and report immediately to the People’s Committee of commune, ward or town or
Customs Sub-Department at nearest place for making minutes on confirming the
status quo of goods.
8. Goods of the business of
temporary import for re-export under regulation scope of this Circular are not
allowed to transfer for domestic consumption. In case a trader arbitrarily
transfer these goods for domestic consumption without permission of competent
state agencies, the trader shall be handled in accordance with law.
9. Procedures for liquidity and
tax refund of goods of the business of temporary import for re-export shall
comply with guidance in the Circular No. 194/2010/TT-BTC. In addition, officer
liquidating customs declaration must base on the handing minutes or statistical
table of the handing minutes with confirmation of customs agencies at the
exporting border-gate to liquidate the declaration of temporary import.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Periodically, on the tenth day of
every month, the provincial Customs Departments shall sum up and report to the
General Department of Customs about situation of doing custom procedures for
goods of the business of temporary import for re-export according to the form
set by the General Department of Customs.
Article 5.
Customs management applicable to commodities of the business of temporary
import for re-export and put into bonded warehouses, inland container depot
1. General provision
a. Commodities of the business of
temporary import for re-export may be put into only bonded warehouses or inland
container depot located in the importing border-gate area.
b. With respect to commodities of
the business of temporary import for re-export put into bonded warehouses,
inland container depot, time limit for storing them in Vietnam’s territory
shall comply with provisions in clause 1 Article 4 of this Circular, not
permitted to include time limit which commodities are put into bonded
warehouses.
c. Commodities of the business of
temporary import for re-export are put into bonded warehouses, inland container
depot only after procedures for temporary import have been finished or
procedures for re-export have been finished and pending actual export.
2. Customs management applicable
to commodities of the business of temporary import for re-export and put into
bonded warehouses
a. Customs procedures applicable
to commodities already finished procedures for temporary import or re-export
and put into bonded warehouses implement like commodities from inland put into
bonded warehouses according to guidance at clause 2 Article 55 of the Circular
No. 194/2010/TT-BTC. Particularly for goods already finished procedures for
temporary import and put into bonded warehouses, traders must submit for
supplementation of copy of and present the original copy of customs declaration
of temporary import already completed customs procedures (the customs
declaration kept by the customs declarer).
Customs procedures, customs
supervision applicable to commodities already finished procedures for temporary
import or re-export and transported from border-gate to bonded warehouses
implement like commodities transferred border-gate according to guidance at
Article 57 of the Circular No. 194/2010/TT-BTC.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Customs management applicable
to commodities of the business of temporary import for re-export and put into inland
container depot
a. Customs procedures, customs
supervision applicable to commodities already finished procedures for temporary
import or re-export and transported from the importing border-gate to inland
container depot implement like commodities transferred border-gate according to
guidance at Article 57 of the Circular No. 194/2010/TT-BTC and Article 19 of
the Circular No. 196/2012/TT-BTC.
b. Supervision over goods
transported from bonded warehouses to the exporting border-gate implement
according to guidance at clause 7 Article 4 of this Circular.
Chapter 3
CUSTOMS
PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES OF THE
BUSINESS OF TRANSFER THROUGH BORDER-GATES
Article 6.
Customs procedures, customs inspection and supervision applicable to
commodities of the business of transfer through border-gates
Customs procedures, customs
inspection and supervision applicable to commodities of the business of
transfer through border-gates comply with guidance in Article 38 of the Circular
No. 194/2010/TT-BTC
Chapter 4
CUSTOMS
PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES PUT
INTO BONDED WAREHOUSES
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Customs procedures applicable to
commodities sent from foreign countries into bonded warehouses to wait for
export to other countries implement like commodities sent from foreign
countries into bonded warehouses and from bonded warehouses to foreign
countries according to guidance at clause 1, clause 3 Article 55 of the
Circular No. 194/2010/TT-BTC. In addition, in this Circular, the Ministry of
Finance guides for supplementation as follows:
1. Commodities
specified in point b clause 2 Article 1 of this Circular may be sent into
bonded warehouses under management area of Customs Sub-Department at the
importing border-gate or the exporting border-gate;
2. Traders
who have code number of group of commodities allowed to send into bonded
warehouses issued by the Ministry of Industry and Trade according to guidance
in the Circular No. 05/2013/TT-BCT may fill their name in customs declarations
for commodities enter- and ex-warehousing at bonded warehouses.
3. When
doing customs procedures for goods sent from foreign country into bonded
warehouses, owners of bonded warehouses must submit bill of lading in which
specifying name, address of bonded warehouses storing commodities.
4. Commodities
brought from foreign into bonded warehouses must be inspected actually; the
director of customs sub-department shall decide the inspection form and extent.
Article 8.
Customs management applicable to commodities put in and put out bonded
warehouses
1. Time limit
for commodities to be sent into bonded warehouses:
Commodities specified in this
Circular may be sent into bonded warehouses not exceeding 45 days as from the
day of putting them into warehouses; in case there is legitimate reason and
written consent of director of Customs Department, it may be extended once but
not exceed 15 days.
2. Customs
supervision:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b. Commodities sent into bonded
warehouses at area other than the importing border-gate or brought out bonded
warehouses at area other than the exporting border-gate must be made customs
sealing; handing of supervision task between customs agency at border-gate and
customs agency at bonded warehouse must be complied with regulation to ensure
that commodities are actually transported into, out and stored at bonded
warehouses; monitoring and coordinating in customs supervision are implemented
like regulation applicable to commodities of the business of temporary import
for re-export specified in this Circular and the professional operation process
of customs management applicable to commodities exported, imported for
border-gate transfer of the General Department of Customs.
c. Goods owners (owners of bonded
warehouses in case being authorized by goods owners) are responsible for
transport in proper route, time, border-gate already registered with customs
agencies and keeping the status quo of goods, customs sealing;
3. The
inspection and reporting regime:
Periodically on the fifth day of
following month, owners of bonded warehouses must report Customs Departments
managing bonded warehouses about situation of commodities brought from foreign
countries into bonded warehouses to wait for export to other countries
(according to the form No. 02/BC/KNQ enclosed this Circular). On the tenth day
of every month, Customs Departments shall sum up and report to the General
Department of Customs.
4. Management
for goods ex-warehousing at bonded warehouses to transport abroad
a. Goods taken from bonded
warehouses to transport abroad must be exported actually out Vietnam’s
territory within 15 days as from day of being taken from bonded warehouses. If
goods are taken from bonded warehouse but fail to be exported actually within
15 days due to objective reasons, customs declarer must have written request
and be confirmed by leader of Customs Sub-Department at the exporting
border-gate, if goods is in time limit to be sent into bonded warehouses, goods
may be sent into bonded warehouses at the exporting border-gate or at the
contiguous bordering localities in order to wait for doing export procedures.
Time limit for commodities to be sent into bonded warehouses is counted from
the first day when goods are put into bonded warehouses.
b. Customs supervision in
transport of goods from the exporting border-gate to bonded warehouses is
implemented like export goods already completed customs procedures for
transport to bonded warehouses in order to wait for export. During process from
as goods are put from the exporting border-gate into bonded warehouses untill
completing the ex-warehousing, Customs Sub-Departments must coordinate in
information exchange on goods sent into bonded warehouses.
Chapter 5
HANDLING IN CASE
OF REFUSAL FOR RECEIPT OF GOODS
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The
receiver as written on bill of lading is entitled to refuse for goods receipt
in the following cases:
a. In cases where goods are not
consistent with contract of goods purchase and sale as prescribed in Article 39
of the Commercial Law.
b. Goods are not consistent with
contract of hiring bonded warehouse or the goods sender fail to implement in
accordance with terms set in the contract of hiring bonded warehouse.
2. The
refusal of goods receipt must be implemented before time of registering the
customs declaration or before finishing customs procedures for temporary import
or customs procedures for putting goods into bonded warehouses.
3. The
refusal of goods receipt for goods with signs of law violation is not
recognized.
4. If customs
agencies have grounds to define that goods written on bill of lading for
refusal by the receiver are the smuggled goods, such goods shall be handled
like the smuggled goods.
Article 10.
Handling of refusal for receipt of goods
1. When
detecting the goods sender fail to implement in accordance with content of the
purchase and sale contract or contract hiring bonded warehouses, if the
receiver refuse the goods receipt, the receiver shall submit for customs
agencies a set of dossier including:
a. Written notification on refusal
for goods receipt, in which clearly state reason thereof and propose the
handling plan (re-export, destruction or confiscation, auction).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c. Written notification and
request for handling of the sender (if any).
If the sender send wrong address,
the receiver will send written notification of refusal for goods receipt to customs agencies.
2. Locations
for sending notification of refusal for goods receipt:
a. In case where goods are subject
to customs inspection and supervision at border-gate, the receiver may notify
Customs Sub-Department at border-gate.
b. In case where goods already
been transported to bonded warehouses, the receiver may notify Customs
Sub-Department managing border-gate.
3. Based on
the set of requesting dossier of receiver, the Customs Sub-Department at
border-gate or Customs Sub-Department managing bonded warehouses shall
coordinate with the Customs Control Team in physical inspection for all cargo
with the aim to classify, handle as guidance in clause 4 of this article.
4. Classification
and handling
Classification and handling
applicable to goods which the receiver wrote on bill of lading to refuse for
receipt shall comply with guidance of the Ministry of Finance regarding
handling of goods that are abandoned, lost, mistaken, expired for customs
declaration at seaport and there is no one for receipt specified in Article 45
of the Law on Customs and other goods which there is no one for receipt. In
addition, there are some contents on guidance for supplementation as follows:
a. Case of re-export
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b. For case of handling by
destruction
The provincial Customs Departments
shall organize destruction. Expenses for destruction shall
be deducted from deposit amounts of receiver or be paid by owner of bonded
warehouses.
c. Case of confiscation,
liquidation sale
The provincial Customs Departments
shall issue decision confiscation and organize liquidation sale. All amounts
collected from sale, after deducting expenses in accordance with regulation
must be remitted into the State budget.
Chapter 6
EFFECT
Article 11.
Transitional provisions
1. Customs
procedures applicable to cargo of frozen foods of the business of temporary
import for re-export of traders who have been issued certificate of code number
of the business of temporary import for re-export of frozen foods in accordance
with the Circular No. 21/2011/TT-BCT, dated May 20, 2011 of the Ministry of
Industry and Trade, regulating the management of business activities of
temporary import for re-export of frozen foods shall comply with Article 21 of
the Circular No. 05/2013/TT-BCT.
2. For
batches from foreign countries to Vietnam’s border gates or sent into bonded
warehouses before the effective day of this Circular, they may do procedures
for putting in and putting out bonded warehouses as guided in the Circular No.
194/2010/TT-BTC.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. General
Director of the General Department of Customs shall base on provisions in this
Circular to guide customs units in unified implementation.
2. In the
course of implementation of this Circular, any arising problems should be reported
specifically to the Ministry of Finance (the General Department of Customs) for
consideration and settlement guidance.
Article 13.
Effect
This Circular takes effect on June
22, 2013.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan