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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 36/2011/TT-BTC
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Hanoi, March 16, 2011
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CIRCULAR
STIPULATING
THE CUSTOMS PROCEDURE FOR IMPORTED AND EXPORTED GOODS AND GOODS IN TRANSIT VIA
OVERLAND EXPRESS DELIVERY SERVICES
Pursuant to the June 29, 2001 Customs Law No.
29/2001/QH10 and the June 14, 2005 Law No. 42/2005/QH11 amending and supplementing
a number of Articles of Customs Law;
Pursuant to the June 14, 2005 Law on export duty
and import duty No. 45/2005/QH11;
Pursuant to the Government’s Decree No.
154/2005/ND-CP dated 15/12/2005, detailing a number of Articles of Customs Law
on customs procedures, customs inspection and supervision;
Pursuant to the Government’s Decree No.
87/2010/ND-CP dated 13/8/2010, detailing implementation of a number of Articles
of Law on export duty and import duty;
Pursuant to the Decision No. 78/2010/QD-TTg
dated 30/11/2010 of the Prime Minister, on the level of value of imports sent
via the express delivery service which are exempt from duty and tax;
In furtherance of the Government’s Resolution
No. 68/NQ-CP dated 27/12/2010, on simplifying administrative procedures within
management function of the Ministry of Finance;
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The Ministry of Finance stipulates customs
procedures for imported and exported goods and goods in transit via overland
express delivery services as follows:
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular stipulates the customs procedure for
imported and exported goods and goods in transit via overland express delivery
services.
Article 2. Subjects of
application
1. Enterprises providing express delivery services
in regard to imported and exported goods according to prevailing Vietnamese law
(below collectively referred to as enterprises).
2. Agencies, organizations, traders and individuals
having imported and exported goods and goods in transit via overland express
delivery services and other relevant agencies, organizations, traders and
individuals as prescribed by law.
3. Customs agencies.
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Road channels and border gates for means of
transport that carrying the imported and exported goods and goods in transit
via overland express delivery services are prescribed as follows:
1. From Vietnam to China and vice versa passing Huu
Nghi international border gate – Lang Son province.
2. From Vietnam to Laos/Thailand/Singapore/Malaysia
and vice versa passing Lao Bao international border gate – Quang Tri province
/ Cau Treo international border gate – Ha Tinh province.
3. From Vietnam to Cambodia and vice versa passing
Moc Bai international border gate – Tay Ninh province.
Article 4. Locations to do
customs procedures
1. Customs procedures for the imported and exported
goods and goods in transit are performed by Customs Sub-Department at North of
Hanoi, Customs Sub-Department at Da Nang international airport border gate,
Customs Sub-Department at Tan Son Nhat international airport border gate.
2. Customs procedures for means of transport that
carrying the imported and exported goods are performed at border gates by Huu
Nghi, Cau Treo, Lao Bao and Moc Bai border gate customs Sub-Departments.
Article 5. Specific provisions
1. Enterprises receiving exported goods and delivering
imported goods:
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1.2. Enterprises shall, based on current
regulations on policy for management of exported and imported goods and
regulations already been notified in writing by competent agencies, notify and
explain to goods owners about cases in which goods are not exported, imported
and must be handled as prescribed by law.
2. Means of transport for carrying goods must be
specialized means of enterprises satisfying requirements on customs sealing and
customs supervision. When means of transport are on exit or entry, customs
procedures must be performed according to current regulations. If means of
transport carry goods according to fixed route channel and border gate, are on
exit and entry regularly through border gates, the persons controlling such
means are required to make customs declaration for means on a 06-month basis
once only; the customs sub-department shall update and monitor next times of
exit or entry with book or computer network system under regulations of the
General Department of Customs.
3. Customs procedures for the exported and imported
goods (other than letters, diplomatic bags, consular bags, goods banned from
export, banned from import) shall be performed in accordance with regulations
for types of respective exported and imported goods.
4. On the basis of determining time when means of
transport carry goods to border gates or goods are transported to locations to
do customs procedures, enterprises shall register advance in writing and send
to relevant Customs Sub-Department regarding time to do customs procedures for
means on exit, entry or exported or imported goods (including time for doing
regular procedures and time for doing procedures in irregular cases).
5. Regarding determination of goods which have been
exported:
For goods exported through overland border gates,
it is based on declaration form of exported goods which have been finished
customs procedures (not required to be certified by customs agency of export
border gate: “GOODS HAVE BEEN EXPORTED”), documents of transport and transfer
slip of exported goods via overland express delivery service (according to form
02-PCCKCPN promulgated together with this Circular) certified by customs agency
of export border gate.
6. Enterprises using seals to affix on customs
declaration forms shall comply with the following provisions:
6.1. Responsibilities of enterprises:
6.1.1. Enterprises shall send a written request for
registration of using seals to affix on customs declaration forms to Customs
Departments of Ha Noi, Da Nang or Ho Chi Minh city (where enterprises do
customs procedures for goods export or import); content of written request
clearly indicate: seal specimen (seal specimen similar to seal specimen of
customs officer); quantity of seals; quantity of employees using seals and
information including: full name, date of birth, permanent residence, signature
specimen of employees assigned use of seals; time of assigning use of seals.
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6.1.3. Enterprises shall be responsible for seal
use of their employees:
- Only employees whose seals have been registered
with City Customs Departments may make customs declaration forms and sign on,
stamp employee’s seal on customs declaration forms.
- Seals are used to stamp on customs declaration
forms only after employees have filled in customs declaration forms; employees
are prohibited to use seals in contravention with the registered purpose.
6.2. Responsibilities of Customs Departments of Ha
Noi, Da Nang, Ho Chi Minh cities
6.2.1. To receive written request for registration
of using seals to affix on customs declaration of enterprises, consider and
approve contents requested by enterprises.
6.2.2. To forward contents requested by enterprises
(which have been approved by City Customs Departments) to relevant Customs
Sub-Departments to coordinate with enterprises for implementation.
Article 6. Provisions on
channel division of imported and exported goods, and customs inspection
1. Provisions on channel division of imported
goods, and customs inspection:
Goods of channel 1: including imported goods which
are commercial documents, papers; imported goods subject to privileges and
immunity as prescribed by law; imported goods not required to pay tax,
including imported goods subject to commodities not bear tax, imported goods
subject to tax (goods have no contract between consignor and consignee)
but eligible for tax exemption according to prevailing law, except for
goods defined at point 1.3 of this Clause.
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1.2. Goods of channel 2: including imported goods
required to pay tax, at value declared up VND 20,000,000 (twenty million VND).
Regarding customs inspection: 100% of goods of this
channel shall be practically checked by cargo scanner. In case it is necessary,
leader of Customs Sub-Department may decide on probability inspection with rate
of between 3% and 5% of entire goods by manual method.
1.3. Goods of channel 3: including imported goods
on list of channel management, goods subject to conditional import, imported
goods required to pay tax at value declared up more than VND 20,000,000 (twenty
million VND), imported goods being commodities of key inspection as prescribed
by specialized state management agencies, goods which have not yet been
identified content of customs declaration, goods with doubts of the declared
value as prescribed by law.
Regarding customs inspection: 100% of goods of this
channel shall be practically checked by manual method. Especially, for imported
goods under type of investment, processing, production for export, business,
the actual inspection of goods shall comply with separate provisions of each
type of imported goods.
2. Provisions on channel division of exported
goods and customs inspection:
2.1. Exported goods being commercial documents,
papers, goods eligible for privileges and immunity as prescribed by law, goods
not required to pay tax (including export goods not subject to tax, goods
subject to tax but eligible for tax exemption as prescribed by law) shall be
divided goods channel and conducted customs inspection similar to goods of
channel 1 as prescribed at point 1.1, Clause 1 of this Article.
2.2. The exported goods being goods subject to tax
payment, goods on list of line management, goods subject to conditional export,
exported goods subject to key inspection as prescribed by specialized state
management agencies shall be conducted actual inspection by cargo scanner.
Leader of Customs Sub-Department shall decide on lot of goods which must be
checked practically by manual method.
Chapter 2.
CUSTOMS PROCEDURE FOR
IMPORTED GOODS
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Article 7. Before arrival of
goods
1. Responsibilities of enterprises:
1.1. To receive goods summary declaration form from
foreign partner; forward it to Customs Sub-Department not later than 02 hours
before goods arrive location to do customs procedures.
1.2. To conduct goods channel division as
prescribed at Clause 1 Article 6 of this Circular.
1.3. Customs declaration:
1.3.1. Enterprises, agencies, organizations and
individuals being customs declarant.
1.3.2. Enterprises shall, on behalf of goods
owners, directly do customs procedures for import goods (except for letters,
diplomatic bags, or consular bags), take responsibilities for implementing
policies on managing import goods, tax, fee, other revenues and rights and
obligations of goods owners as prescribed by law.
1.3.3. Enterprises shall implement customs
declaration for each batch transported to location for doing customs
procedures.
1.3.4. Enterprises shall, based on the goods
summary declaration form and documents enclosed with lot of goods (if any) to
conduct customs declaration.
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1.3.4.2. Goods not subject to tax payment shall
conduct customs declaration according to the detailed declaration of exported/imported
goods with no tax (according to form HQ 01-BKHCPN promulgated together with
this Circular).
- The detailed declaration form of
exported/imported goods with no tax shall have legal value such as normal
customs declaration forms.
- Especially, goods being gift, donations, sample
goods to organizations, traders in Vietnam at tax calculation value less than
VND 5,000,000 (five million VND) but total payable tax amounts is less than VND
50,000,000 (fifty thousand VND) shall be not required to do procedures for tax
exemption, and conduct customs declaration and inspection under regulation
applicable to goods not subject to tax payment.
1.3.4.3. For goods subject to tax payment, goods of
line management, subject to state quality inspection, food safety and hygiene
inspection, luggage of persons on exit or entry, customs declaration shall be
performed separately on each customs declaration form for each lot of goods.
1.3.4.4. Enterprises shall be responsible for the
accuracy of declared contents and ensure the uniformity and adequacy of content
of customs declaration.
1.3.5. If goods owners request to directly do
customs procedures, goods owner shall directly declare on customs declaration
form.
1.3.6. If goods owners request to make a separate
customs declaration form for their goods, enterprises shall declare on separate
customs declaration form.
1.3.7. Enterprises shall receive decisions of
Customs Sub-Department about content of customs declaration which must be
adjusted (if any).
1.4. For enterprises using system of computer
network between enterprises and Customs Sub-Departments, enterprises shall
implement the following contents on system of computer network:
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1.4.2. To send content of customs declaration to
Customs Sub-Department.
1.4.3. Submission and producing of papers related
to each type of exported or imported goods as prescribed in Circular No.
194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance shall perform as
follows:
When enterprises submit papers related to lot of
exported, imported goods, they are not required to make a copying of original
on this paper provided that they must entirely take responsibilities for the
accuracy, uniformity and adequacy of information on related papers submitted to
Customs Sub-Department in comparison with content of data transmitted to
Customs Sub-Departments.
2. Responsibilities of Customs Sub-Departments:
2.1. To receive the goods summary declaration form
and content of customs declaration from enterprises.
2.2. On the basis of available professional data,
inspection criteria under regulation, combination of applying measures for risk
management and other professional measures such as collection of information...
for study, analysis, inspection over customs declaration (including goods
classification) of enterprises.
2.3. In case of having content of customs
declaration required to adjust, customs officer (officer perform under
authorization of leader of Customs Sub-Department) shall decide immediately
content required to be adjusted for enterprises to implement adjustment
(decision on adjustment shall be written at column of note – form HQ
01-BKHCPN); customs officer shall update contents of customs declaration which
must be adjusted into professional database stated in point 2.2, Clause 2 of
this Article.
2.4. In case of having no content of customs
declaration required to adjust, customs officer shall notify immediately enterprises
that Customs Sub-Department has accepted contents of customs declaration.
2.5. For “goods which have not yet identified
contents of customs declaration” as prescribed in point 1.3, Clause 1 Article 6
of this Circular, Customs Sub-Department shall guide enterprises to conduct
customs declaration according to the list of imported goods not indentifying
content of customs declaration (according to form HQ02-BKHCPN promulgated
together with this Circular).
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Article 8. Upon goods arrive
1. Responsibilities of enterprises:
1.1. Based on decision of Customs Sub-Department
about content of customs declaration, practically divide channel for goods.
Each channel of imported goods shall be marked by sticking various color papers
on each parcel, package of goods before ending practical division of goods,
specified as follows:
- Goods of channel 1: pasted with green paper
(except for commercial documents or papers);
- Goods of channel 2: pasted with yellow paper;
- Goods of channel 3: pasted with red paper.
Enterprises shall be responsible for the printing,
management and use of mentioned-above color papers.
1.2. Submission of customs dossier, including the
following papers:
- The detailed list of exported/imported goods with
no tax (for goods not subject to tax payment): 02 copies (printed from
computer).
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- Submission and producing of papers related to
each type of exported or imported goods as prescribed in Circular No.
194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.
1.3. To produce goods subject to field inspection
to customs officers.
1.4. If imported goods fail to deliver to goods
owners, before returning goods to place of consignor (transport
back original country), enterprises shall implement as follows:
- Enterprises send a document to Customs
Sub-Department to request for returning goods back to place of consignor for imported goods which fail to
deliver to goods owners;
- After leader of Customs Sub-Department has
accepted, enterprises may submit original of customs declaration form (copy
kept by customs declarant); produce goods to customs officers for actual
inspection over such goods before exporting goods to return back to place of consignor.
1.5. For goods which have been taken mistakes of
international route (goods from this country are transported wrongly to other
country), enterprises shall send document to Customs Sub-Department to request
for transporting back goods which take mistakes of route to the delivery
country (export country) or transporting goods which have been taken mistakes
of route to country stated in address on packaging after being accepted by
leader of Customs Sub-Department.
2. Responsibilities of Customs Sub-Departments:
2.1. To supervise enterprises’ implementation of
practical goods channel division.
2.2. To conduct customs inspection for imported
goods as prescribed at Clause 1 Article 6 of this Circular.
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2.4. To receive written request of enterprises as
prescribed at point 1.5, Clause 1 of this Article to consider and settle in
case where enterprises return goods which have been taken mistakes of route to
the delivery country (export country) or transporting goods which have been
taken mistakes of route to country stated in address on packaging and Customs
Sub-Department shall implement customs supervision over this case.
Chapter 3.
CUSTOMS PROCEDURES FOR
EXPORTED GOODS
Article 9. Customs procedures
for exported goods
1. Responsibilities of enterprises:
1.1. To conduct export goods classification as
prescribed at Clause 2 Article 6 of this Circular.
1.2. To conduct in manner similar to contents
prescribed at points 1.2, 1.3, Clause 1 Article 8 of this Circular.
1.3. To make the summary declaration form of export
goods.
2. Responsibilities of Customs Sub-Departments:
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2.2. To conduct customs inspection for exported
goods as prescribed at Clause 2 Article 6 of this Circular.
2.3. If goods are not eligible for export, Customs
Sub-Department shall notify reason for enterprises to do procedures for return
to goods owners (except for goods banned from export which must be handled in
accordance with current law).
2.4. To receive export goods which have finished
customs procedures at other Customs Sub-Departments and change destination
border gate with the aim to export to China/Laos/Cambodia.
Chapter 4.
PROCEDURES FOR CHANGING
BORDER GATE APPLICABLE TO IMPORTED GOODS
Article 10. Procedures for
changing border gate applicable to imported goods
1. At Customs Sub-Departments of Huu Nghi, Cau
Treo, Lao Bao, Moc Bai border gates:
1.1. Responsibilities of enterprises:
1.1.1. To submit the summary declaration form of
imported goods to Customs Sub-Department.
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1.1.3. To organize the loading goods from foreign
means of transport to Vietnamese means of transport (if any).
1.1.4. If entire the imported batch has name and
address of receivers in areas managed by Customs Sub-Department at North of
Hanoi / Customs Sub-Department at Da Nang international airport / Customs
Sub-Department at Tan Son Nhat international airport, enterprises shall send a
written request to Customs Sub-Department at border gate to make a border-gate
transfer slip for lot of goods and send it to Customs Sub-Department (where
procedures for import of entire lot of goods is performed) to perform customs
procedures under regulations; concurrently enterprises shall send a written
notice to Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang
international airport / Customs Sub-Department at Tan Son Nhat international
airport about content of mentioned-above request of enterprises and the border gate
transfer slip has been made by Customs Sub-Department at border gate.
1.1.5. Enterprises shall receive, preserve dossier
of border gate transfer (sealed by customs); forward dossier to Customs
Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang
international airport border gate, Customs Sub-Department at Tan Son Nhat
international airport border gate for further implementation of procedures
under regulations.
1.2. Responsibilities of Customs Sub-Departments
of Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates:
1.2.1. To receive the summary declaration form of
import goods.
1.2.2. To inspect the seal of transport firm.
1.2.3. To supervise the loading of goods from
foreign means of transport to Vietnamese means of transport (if any).
Aiming to minimize time for unloading and loading
of goods at boundary border gates, enterprises are entitled to exchange means
containing goods such as iron shelves, special-use bags, containers instead of
unloading each import parcel, package from mentioned-above means.
1.2.4. To conduct customs sealing of means of
transport those contain imported goods.
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1.2.6. To hand over dossier of border gate transfer
with custom sealing (including the summary declaration of import goods, 02
border gate transfer slips) to enterprises for forwarding to Customs
Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang
international airport / Customs Sub-Department at Tan Son Nhat international
airport / Customs Sub-Department where procedures for import of entire batch is
performed.
1.2.7. To receive 01 border gate transfer slip with
content of certification of Customs Sub-Department at North of Hanoi / Customs
Sub-Department at Da Nang international airport / Customs Sub-Department at Tan
Son Nhat international airport / Customs Sub-Department where procedures for
import of entire batch is performed and turned back.
1.2.8. To conduct liquidation of dossier of border
gate transfer under regulations.
2. At Customs Sub-Department at North of Hanoi /
Customs Sub-Department at Da Nang international airport / Customs
Sub-Department at Tan Son Nhat international airport / Customs Sub-Department where
procedures for import of entire batch is performed:
2.1. Responsibilities of enterprises:
2.1.1. To submit dossier of border gate transfer
which are forwarded by Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao,
Moc Bai border gates to Customs Sub-Department at North of Hanoi, Customs
Sub-Department at Da Nang international airport, Customs Sub-Department at Tan
Son Nhat international airport, Customs Sub-Department where procedures for
import of entire batch is performed.
2.1.2. To produce means of transport that carry
imported goods.
2.1.3. To witness inspection of seal situation of
transport firm, customs sealing by customs officer.
2.1.4. To unload goods from means of transport to
put into warehouses.
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2.1.6. To request Customs Sub-Department for doing
procedures for border gate transfer after enterprises have classified
practically goods according to address of receiver in zones.
2.1.7. At Customs Sub-Department where procedures
for import of entire batch are performed, enterprises shall be not required to
perform contents stated at points 2.1.5, and 2.1.6 mentioned above.
2.2. Responsibilities of Customs
Sub-Departments:
2.2.1. To receive dossier of border gate transfer
from enterprises, check the sealing of dossier.
2.2.2. To receive means of transport that carry
imported goods; check situation of seal, customs sealing, compare with content
certified by Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai
border gates on the border gate transfer slip.
2.2.3. To certify fully the prescribed content on
the border gate transfer slip; kept 01 slip; return 01 slip for Customs
Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates.
2.2.4. To supervise enterprise's unloading of goods
from means of transport to put into warehouses and practical classification of
goods.
2.2.5. To do customs procedures for import goods at
the request of enterprises.
2.2.6. To do procedures for border gate transfer
for import goods changing border gate at the request of enterprises.
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2.2.6.2. To make 02 border gate transfer slips and
send to Customs Sub-Department where goods arrive.
2.2.6.3. To hand over dossier of border gate transfer
with custom sealing (including list of border gate transfer goods, 02 border
gate transfer slips) for enterprises to forward to Customs Sub-Department where
goods arrive.
2.2.6.4. To receive 01 border gate transfer slip
(with content of certification) turned back by Customs Sub-Department where
goods arrive.
2.2.6.5. To conduct liquidation of dossier of
border gate transfer under regulations.
2.2.7. Responsibilities of Customs Sub-Departments
where goods arrive:
2.2.7.1. To receive dossier of border gate transfer
from enterprises, check the sealing of dossier.
2.2.7.2. To receive means of transport that carry
imported goods; check situation of customs sealing, compare with content
certified on forwarding slip by Customs Sub-Department of border gate where
slip is made.
2.2.7.3. To certify fully the prescribed content on
the border gate transfer slip; kept 01 slip; return 01 slip for Customs
Sub-Department of border gate where slips are made.
2.2.7.4. To supervise enterprise's unloading of
goods from means of transport to put into warehouses.
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Chapter 5.
PROCEDURES FOR BORDER
GATE TRANSFER APPLICABLE TO EXPORTED GOODS
Article 11. Procedures for
border gate transfer applicable to exported goods
1. Export goods of border gate transfer include:
Export goods which have done customs procedures and transported from other
Customs Sub-Departments, export goods which are gathered and done customs
procedures at Customs Sub-Departments at North of Hanoi, Customs Sub-Department
at Da Nang international airport border gate, Customs Sub-Department at Tan Son
Nhat international airport border gate.
2. For exported goods as prescribed at Clause 1
this Article:
2.1. Customs Sub-Department at North of Hanoi shall
do procedures for border gate transfer from location of doing customs
procedures to Huu Nghi border gate for export to China.
2.2. Customs Sub-Department at Da Nang
international airport border gate shall do procedures for border gate transfer
from location of doing customs procedures to Lao Bao/Cau Treo border gate for
export to Laos/Thailand/Singapore/Malaysia.
2.3. Customs Sub-Department at Tan Son Nhat
international airport border gate shall do procedures for border gate transfer
from location of doing customs procedures to Moc Bai border gate for export to
Cambodia.
3. Procedures for border gate transfer applicable
to exported goods shall be performed as follows:
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3.1.1. Responsibilities of enterprises:
3.1.1.1. To submit the summary declaration form of
export goods to Customs Sub-Department at North of Hanoi, Customs
Sub-Department at Da Nang international airport, Customs Sub-Department at Tan
Son Nhat international airport.
3.1.1.2. To produce means of transport that carry
exported goods for which customs procedures have been performed.
3.1.1.3. To organize the loading of export goods
for which customs procedures have been performed on means of transport to carry
exported goods to relevant Customs Sub-Department.
3.1.1.4. To receive and preserve dossier of border
gate transfer (with customs sealing) from Customs Sub-Department where
procedures for export of entire batch are performed (such as Customs
Sub-Department in processing and exporting zone or industrial zone, etc) and
forward dossier to Customs Sub-Department at North of Hanoi, Customs
Sub-Department at Da Nang international airport, Customs Sub-Department at Tan
Son Nhat international airport, for further implementation of procedures under
regulations.
3.1.1.5. To receive and preserve dossier of border
gate transfer (with customs sealing) from Customs Sub-Department at North of
Hanoi, Customs Sub-Department at Da Nang international airport, Customs
Sub-Department at Tan Son Nhat international airport, and forward dossier to
Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates
for further implementation of procedures under regulations.
3.1.2. Responsibilities of Customs
Sub-Departments:
3.1.2.1. To receive the summary declaration form of
import goods.
3.1.2.2. To supervise the loading of export goods
for which customs procedures have been performed on means of transport to carry
exported goods to relevant export border gate.
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3.1.2.4. To make 02 border gate transfer slips.
3.1.2.5. To hand over dossier of border gate
transfer with customs sealing (including the summary declaration form of export
goods, 02 border gate transfer slips) for enterprises to forward to the related
Customs Sub-Department to further implement procedures under regulations.
3.1.2.6. To receive 01 border gate transfer slip
with content certified and turned back by relevant Customs Sub-Department.
3.1.2.7. To conduct liquidation of dossier of
border gate transfer under regulations.
3.1.2.8. Especially, Customs Sub-Department at
North of Hanoi, Customs Sub-Department at Da Nang international airport,
Customs Sub-Department at Tan Son Nhat international airport shall, after
receiving dossier and exported goods of border gate transfer which are
forwarded by Customs Sub-Department where procedures for export of entire batch
are performed, based on contents stated at item 3.2.2, point 3.2, Clause 3
Article 11 of this Circular, conduct the procedures in line with practical
demand.
3.2. At Customs Sub-Departments of Huu Nghi, Cau
Treo, Lao Bao, Moc Bai border gates:
3.2.1. Responsibilities of enterprises:
3.2.1.1. To submit dossier of border gate transfer
which are forwarded Customs Sub-Department at North of Hanoi, Customs
Sub-Department at Da Nang international airport, Customs Sub-Department at Tan
Son Nhat international airport, to Customs Sub-Departments at Huu Nghi, Cau
Treo, Lao Bao, Moc Bai border gates.
3.2.1.2. To produce means of transport that carry
exported goods.
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3.2.1.4. To organize the loading goods from
Vietnamese means of transport to foreign means of transport (if any).
3.2.2. Responsibilities of Customs
Sub-Departments:
3.2.2.1. To receive dossier of border gate transfer
from enterprises, check the sealing of dossier.
3.2.2.2. To receive means of transport that carry
exported goods; check situation of seal, customs sealing, compare with content
certified by Customs Sub-Department at North of Hanoi / Customs Sub-Department
at Da Nang international airport / Customs Sub-Department at Tan Son Nhat
international airport on border gate transfer slip.
3.2.2.3. To certify fully contents as prescribed on
the border gate transfer slip; keep 01 slip; return 01 slip to Customs
Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang
international airport / Customs Sub-Department at Tan Son Nhat international
airport.
3.2.2.4. To supervise enterprise’s loading of goods
from Vietnamese means of transport to foreign means of transport (if any).
Chapter 6.
CUSTOMS PROCEDURES FOR
GOODS IN TRANSIT
Article 12. Customs procedures
for goods in transit
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1.1. After imported goods in transit are
transferred border gate from import border gate to Customs Sub-Department at
North of Hanoi, Customs Sub-Department at Da Nang international airport,
Customs Sub-Department at Tan Son Nhat international airport, enterprises shall
make list of imported goods in transit (signing and affixing seal of
enterprise); content of list includes: name and address of receiver, name of
goods, calculation unit, quantity of goods, value.
1.2. For imported goods in transit of many owners,
enterprises are entitled to make customs declaration in 01 declaration form of
goods in transit (HQ/2002-QC) enclosed with list of imported goods in transit.
1.3. To suggest Customs Sub-Department at North of
Hanoi / Customs Sub-Department at Da Nang international airport / Customs
Sub-Department at Tan Son Nhat international airport to do customs procedures
for imported goods in transit.
2. Responsibilities of Customs Sub-Department at
North of Hanoi / Customs Sub-Department at Da Nang international airport /
Customs Sub-Department at Tan Son Nhat international airport and Customs
Sub-Department at border gate for export:
To perform customs procedures for goods in transit
as prescribed in Article 19 of the Government’s Decree No. 154/2005/ND-CP dated
15/12/2005, detailing a number of Articles of Customs Law on customs
procedures, customs inspection and supervision.
Chapter 7.
IMPLEMENTATION
PROVISIONS
Article 13. Effect
1. This Circular takes effect 45 days after day of
its signing.
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3. In the course of implementation, if any relevant
documents mentioned in this Circular are amended, supplemented or replaced, new
documents of amendments, supplementations or replacement shall be applied.
4. The General Director of the General Department
of Customs shall direct Directors of Customs Departments of relevant provinces
and cities to take responsibilities for management, monitoring and
implementation of contents specified in this Circular.
During implementation, any problems should be
reported and reflected specifically by Customs Departments of provinces and
cities, customs declarant to the Ministry of Finance (the General Department of
Customs) for consideration, guide and specific settlement.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
MANAGEMENT AGENCY
DOCUMENT-ISSUING AGENCY
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HQ 01-BKHCPN
No.:…………../BK-CQBHVB
DETAILED LIST OF
Exported/imported goods with no tax
(This list used for
goods of channel 1)
No.
Number of bill of lading
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Name of goods
Code of goods
Origin
Quantity of parcels
Weight
Unit price in original currency
Value in original currency
Exchange rate (VND)
Value (VND)
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Note
Consignor
Consignee
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Confirmation of inspection
result:
….. date .....
month ...... year ………
Customs officer
(Signature, full name, seal of officer)
….. date .....
month ...... year ………
Company of express delivery
(Signature, full name, seal)
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- In case of exported goods, strike through letter
of “imported” and vice versa.
MANAGEMENT AGENCY
DOCUMENT-ISSUING AGENCY
---------------
HQ 02-BKHCPN
No.:…………../BK-CQBHVB
LIST OF
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No.
Number of bill of lading
Full name, address
Name of goods
Code of goods
Origin
Quantity of parcels
Weight
Unit price in original currency
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Exchange rate (VND)
Value (VND)
Import type
Consignor
Consignee
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….. date .....
month ...... year ………
Customs officer
(Signature, full name, seal of officer)
….. date .....
month ...... year ………
Company of express delivery
(Signature, full name, seal)
Note:
Content for declaration which has not yet been
identified is not required to fill in declaration.
HQ 03-PCCKCPN
MANAGEMENT
AGENCY
DOCUMENT-ISSUING AGENCY
------------
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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FORWARDING SLIP
Imported and
exported goods and goods in transit via overland express delivery services
I. For Customs
Sub-Department where slip is made:
Respectfully to Customs Sub-Department: …………………………………………………
The lot of exported/imported goods, goods in
transit are permitted to transfer border gate for further doing customs
procedures.
Forwarding time: At …….. O’ clock…….. date ………
month ……….year 20……….
Tentative time for arriving Customs Sub-Department:
At …….. O’ clock…….. date ……… month ……….year 20……….
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Quantity of bags, packages ………….; Number of
cont. (if any): ……….; Total weight: ……
Customs sealing: ……………………………………………………………………………………..
Enclosed documents:
………………………………………………………………………………..
…………………………………………………………………………………………………………..
Signature and full name of customs officer who
make the forwarding slip ……………………
Signature and full name of employee of enterprise
which transports goods: …………………
II. For Customs Sub-Department where
forwarding slip is received:
Time of receipt: At …….. O’ clock…….. date ………
month ……….year 20……….
Certifying about actual situation of customs
sealing, packages, number of minutes (if any):
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……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
Signature and full name of customs officer who
receives the forwarding slip ………………….
Signature and full name of employee of enterprise
at place of receiving goods: ………………
SLIP-ISSUING
CUSTOMS SUB-DEPARTMENT
Date month
year 20
(Signature and seal of officer)
SLIP-RECEIVING
CUSTOMS SUB-DEPARTMENT
Date month year 20
(Signature and seal of officer)
Note:
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- In case of exported goods,
strike through letter of “imported” and vice versa.