THE GOVERNMENT
-------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-------------
|
No.: 46/2020/ND-CP
|
Hanoi, April 09,
2020
|
DECREE
PRESCRIBING
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS IN TRANSIT
THROUGH ASEAN CUSTOMS TRANSIT SYSTEM FOR IMPLEMENTATION OF PROTOCOL 7 ON
CUSTOMS TRANSIT SYSTEM
Pursuant to the Law on organization of
Government dated June 19, 2015;
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on Export and Import Duties
dated April 06, 2016;
Pursuant to the Law on Tax Administration dated
November 29, 2006, and the Law on amendments to the Law on Tax Administration
dated November 20, 2012;
Pursuant to the Laws on amendments to tax laws
dated November 26, 2014 and dated April 06, 2016;
Pursuant to the Law on Foreign Trade Management
dated June 12, 2017;
...
...
...
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
At the request of the Minister of Finance;
The Government promulgates a Decree prescribing
customs procedures, customs supervision and inspection of goods in transit
though the ASEAN Customs Transit System for implementation of Protocol 7 on
Customs Transit System.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree deals with customs procedures, customs
supervision and inspection of goods in transit through the ASEAN Customs
Transit System (hereinafter referred to as “ACTS”), authorisations granted to
enterprises conducting transit of goods through the ACTS, guarantee, cash
deposit and recovery of customs debts in respect of goods in transit through
the ACTS.
Article 2. Regulated entities
1. Organizations and
individuals performing transit transport of goods through the ACTS.
2. Organizations and
individuals having related rights and obligations.
...
...
...
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
4. Other competent state
authorities that cooperate in performing state management of transit transport
of goods through the ACTS.
5. Guarantors.
Article 3. Definitions
For the purposes of this Decree, these terms are
construed as follows:
1. “ACTS” means the integrated
information technology system developed by Member States of ASEAN (hereinafter
referred to singularly as "Contracting Party" and collectively as
"Contracting Parties") for the purposes of connecting and exchanging
information to carry out electronic transit procedure, control the movement of
goods across the territory of Contracting Parties, assisting customs
authorities of Contracting Parties in calculating customs duties and guarantee
amounts, and exchanging information for recovery of customs debts under
Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”).
2. “Customs transit
declaration” means the electronic customs declaration containing information
provided by the Declarant to place goods under the ACTS procedure.
Each customs transit declaration shall include only
the goods to be loaded on a single means of transport for a transit operation
through the ACTS procedure.
3. “Transit Accompanying
Document” or “TAD” means the customs transit declaration approved by the
customs authority of departure and printed out from the ACTS.
4. “Transit operation” means
the transport of goods in transit from a customs authority of departure to a
customs authority of destination under the ACTS procedure.
...
...
...
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
6. “Single journey guarantee”
means the guarantor’s promise to fulfill obligations to pay the full amount of
customs duties which may be incurred in a single transit operation.
7. “Multiple journey guarantee”
means the guarantor’s promise to fulfill obligations to pay the full amount of
customs duties which may be incurred in a number of transit operations.
8. “Guarantor” means any
natural or legal person who undertakes with the customs authority of departure,
the customs authority of transit and the customs authority of destination in
writing to pay any potential customs duties at the request of customs
authorities relating to a transit operation.
9. “Guarantor in Vietnam” (in
case goods are transported from Vietnam across the territory of one or more
Contracting Parties) means the credit institution or foreign bank branch that
operates in accordance with the Law on Credit Institutions and undertakes with
the customs authority of Vietnam, the customs authority of transit and the
customs authority of destination to pay any potential customs duties which may
be incurred in transit operations.
10. “Office of guarantee”
means the office designated by a Contracting Party of Protocol 7 to give the
authorisation of guarantors and supervise guarantees covering transit
operations. The offices of guarantee in Vietnam are customs authorities.
11. “Customs duties"
means the import duties, taxes and charges which may be incurred in respect of
goods in transit.
12. “Customs debt” means the
customs duties which are not paid by the Declarant to state budget after the
expiry of the prescribed payment time limit.
13. “Assistance in recovering
customs debt” means the assistance rendered by customs authorities of the Contracting
Parties of Protocol 7 in recovery of customs debts which may be incurred in a
transit operation at the request of the Contracting Parties.
14. The authority that claims,
renders assistance or sends a request for assistance in recovery of customs debts
in Vietnam is a customs authority.
...
...
...
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
16. “Unlawful removal of goods
from the ACTS procedure” means the removal of goods from the ACTS procedure
without the consent of a competent authority or the presentation of necessary
documents proving that the goods are placed another customs procedure.
Article 4. Declarants
The person who carries out customs declaration of
goods in transit under this Decree (hereinafter referred to as “Declarant”)
includes:
1. The owner of transited
goods.
2. The transit service
provider.
3. The customs brokerage
agent.
4. The owner, or operator, of
a means of transport of transited goods or that owner's authorised
representative.
Article 5. Rights and
obligations of the Declarant
1. The Declarant shall be
entitled to:
...
...
...
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) decide to place the transited goods under the
ACTS procedure prescribed herein or the current customs procedure for transited
goods under the law of Vietnam;
c) use software programs connected with electronic
data processing systems of customs authorities for completion of the ACTS
procedure;
d) exercise other rights as prescribed in the Law
on Customs.
2. The Declarant shall be
required to:
a) provide adequate, accurate and genuine
information on the customs transit declaration under the ACTS procedure;
b) observe the provisions on transit transport of
goods laid down in this Decree and relevant laws;
c) transport the goods according to the prescribed
route and border checkpoint and within the time limit registered with the
customs authority of departure;
d) keep the customs seals intact until obtaining
the authorisation of the customs authorities;
dd) pay import duties, taxes and charges which may
be incurred in respect of transited 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
g) notify the customs authority or one of the
following authorities, local authority, police authority or border guard office
at the location where an irregularity during transit operation occurs after
having implemented necessary measures for minimizing and preventing losses
according to regulations herein;
h) keep all customs dossiers, accounting
vouchers/records and other documents relating to the goods in transit for at
least 05 years from the date of registration of the customs transit declaration
via the ACTS;
i) discharge other obligations as prescribed in the
Law on Customs.
Article 6. Requirements for
goods placed under the ACTS procedure
1. Goods placed under the ACTS
procedure which are transported from Vietnam across the territory of a
Contracting Party must comply with the provisions on management of goods in
transit of that Contracting Party.
2. Goods placed under the ACTS
procedure which are transported across the territory of a Contracting Party and
imported to Vietnam must comply with the provisions on management of goods in
transit of that Contracting Party and the relevant provisions on management of
imports of Vietnam.
3. Goods placed under the ACTS
procedure which are transported across the territory of Vietnam must comply
with the provisions on management of goods in transit laid down in relevant
laws.
4. Based on the result of
classification of customs declarations on the ACTS and provided information
relating to the goods in transit (if any), Directors of Customs Sub-departments
shall decide to carry out the examination of customs dossiers and/or the
physical inspection of goods. The physical inspection of goods shall be carried
out with machinery and other technical devices. If the Customs Sub-department
does not have sufficient machinery and technical devices or the inspection of
goods by using machinery and technical devices is not sufficient for determining
the actual conditions of goods or any violations are suspected, the customs
officials shall carry out the physical inspection of goods.
5. Charges which may be
incurred in Vietnam in respect of goods placed under the ACTS procedure shall
be paid in accordance with regulations of the law on fees and charges.
...
...
...
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 time limit for completion of customs procedures
for goods transited through the ACTS shall comply with regulations in Article
23 of the Law on Customs.
Article 7. Places for
completing customs procedures
1. Customs procedures for
goods transited through the ACTS shall be carried out at:
a) The Customs Sub-department at the first point of
entry or the Customs Sub-department located outside the border checkpoint if
the goods are transited through other Contracting Parties and imported to
Vietnam.
In case the goods are transported across a
Contracting Party and imported to Vietnam and on the list of imported goods for
which import procedures must be completed at the point of entry according to
the Prime Minister's regulations, customs procedures for goods transited
through the ACTS shall end at the Customs Sub-department at the first point of
entry;
b) The Customs Sub-department located outside the
border checkpoint or the Customs Sub-department at the point of exit if the
goods are transported from Vietnam across the territory of other Contracting
Parties;
c) The Customs Sub-department at the first point of
entry if the goods are transported from a non-member state of ASEAN across the
territory of Vietnam to a Contracting Party;
d) The Customs Sub-department at the first point of
entry and the Customs Sub-department of the final point of exit if the goods
are transported from a Contracting Party across the territory of Vietnam to
another Contracting Party;
dd) The Customs Sub-department at the first point
of entry if the goods are transported from a Contracting Party across the
territory of Vietnam to a non-member state of ASEAN. The ACTS procedure shall
be completed at the point of entry. Customs procedures for transport of transited
goods to another non-member state of ASEAN are the same as those for transited
goods laid down in applicable law of Vietnam.
...
...
...
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
Chapter II
CUSTOMS PROCEDURES FOR
GOODS IN TRANSIT THROUGH THE ACTS
Article 8. Customs procedures
for goods transported from Vietnam across the territory of one or more
Contracting Parties
1. Customs dossier:
a) The customs transit declaration which contains
the information prescribed by the Ministry of Finance;
b) The permit for goods in transit or another
equivalent document if it is required to be presented according to the domestic
law of a Contracting Party in the course of a transit operation: 01 photocopy;
c) The letter of guarantee or cash deposit voucher:
01 original.
If a multiple journey guarantee is used, its original
must be submitted when carrying out the first registration of the customs
transit declaration;
d) The declaration of exports for which export
procedures have been completed: 01 photocopy.
...
...
...
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 addition to the fulfillment of the obligations
in Clause 2 Article 5 hereof, the Declarant shall be also required to:
a) provide adequate information on the customs
transit declaration and required documents of a customs dossier mentioned in
Point b, Point c, Point d Clause 1 of this Article when registering the customs
transit declaration through the ACTS. If the ACTS does not allow the document
attachment, the Declarant shall submit physical documents to the customs
authority.
b) present the goods to the customs authority for
sealing or giving a written certification that the goods are not suitable for
sealing;
c) present documents and goods for document
examination/physical inspection at the request of the customs authority;
d) make additional declaration as prescribed in
Article 10 hereof;
dd) In the case of any irregularity during transit
operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall
adopt necessary measures for preventing losses and report the occurrence
immediately to the customs authority through the hotline published on the
customs information portal. In cases where it is impossible to immediately
report the irregularity to the customs authority, the Declarant may report the
occurrence immediately to the local authority or police authority or border
guard office at the location where the irregularity occurs, whichever is
available, for verifying and appending signatures and seals on TAD, and then
notify it to the customs authority as prescribed.
3. In cases where customs
procedures for goods placed under the ACTS procedure are carried out at a
Customs Sub-department outside the border checkpoint, the Customs
Sub-department outside the border checkpoint (the Customs Sub-department of
departure) shall discharge the following responsibilities:
a) In case the shipment is subject to neither the
examination of customs dossier nor the physical inspection of goods, the
Customs Sub-department of departure shall comply with the provisions in Point
d, Point dd, Point e and Point g of this Clause;
b) In case the examination of customs dossier is
required, the Customs Sub-department of departure shall check and compare the
information on the customs transit declaration accepted on the ACTS and granted
the customs transit declaration reference number (hereinafter referred to as
“ARN”) with documents of the customs dossier.
...
...
...
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 the customs dossier is unsatisfactory, the
Customs Sub-department of departure shall instruct the Declarant to provide
additional information through the ACTS as prescribed in Article 10 hereof.
In the event of suspected enquiries, the Declarant
shall be requested to present the goods for the physical inspection as
prescribed in Point c of this Clause;
c) In case the goods are subject to the physical
inspection, the Customs Sub-department of departure shall check and compare the
information on the customs transit declaration accepted on the ACTS and granted
ARN, and documents of the customs dossier with the actual conditions of goods.
If the result of physical inspection matches the provided information and
customs dossier, the Customs Sub-department of departure shall carry out
customs procedures as prescribed in Point d, Point dd, Point e and Point g of
this Clause.
If the result of physical inspection does not match
the provided information and customs dossier, the Customs Sub-department of
departure shall decide whether to continue or suspend the ACTS procedure.
With regard to authorized transit traders, the
physical inspection of goods may be carried out at the trader's premise where
the goods are stored if any violation is suspected. The trader’s premise is the
trader's registered location specified in its application for authorised
transit trader status as prescribed in Point a Clause 1 Article 34 hereof;
d) In case the goods are not suitable for sealing,
the Customs Sub-department of departure shall seal containers and update the
ACTS with the customs seal number or particulars of the written certification
thereof.
With regard to authorized transit traders, the
Declarant shall update the ACTS with the special seal number before the goods
are approved for transit;
dd) Approve the goods in transit under the ACTS
procedure;
e) Allocate 01 copy of TAD printed out from the
ACTS to the Declarant;
...
...
...
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
4. In cases where customs
procedures for goods in transit are carried out at a Customs Sub-department
outside the border checkpoint, the Customs Sub-department at the point of exit
(the Customs Sub-department of transit) shall discharge the following
responsibilities:
a) Check and compare information on TAD presented
by the Declarant with the customs transit declaration on the ACTS;
b) Inspect the status quo of goods; inspect the
customs seal or the special seal in the case of transited goods of authorized
transit traders.
If no violations are found during the inspection,
the Customs Sub-department of transit shall give approval for the transit
operation to be continued in the normal way through the ACTS.
If any violation involving the seal or the status
quo of goods is found, the Customs Sub-department of transit shall record the
actual conditions of goods and carry out the physical inspection of goods, and
enter the inspection results on the ACTS.
Based on the severity of the violation, the
Director of the Customs Sub-department of transit shall decide whether to give
approval for the transit operation to be continued or suspend the ACTS
procedure.
If the transit operation is allowed to be
continued, the Customs Sub-department of transit shall seal the goods or make a
written certification if goods are not suitable for sealing; update the ACTS
with the new seal number or particulars of that written certification which are
also recorded on the TAD.
If the customs procedures are suspended, the
Customs Sub-department of transit shall notify the Customs Sub-department of departure
for cancelling the declaration as prescribed in Article 11 hereof and instruct
the Declarant to continue export procedures as prescribed;
c) Certify the passage of goods crossing the border
through the ACTS;
...
...
...
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
Article 9. Customs procedures
for goods placed under the ACTS procedure which are transported from a
non-member state of ASEAN across the territory of Vietnam to a Contracting
Party
1. Customs dossier:
a) The customs transit declaration which contains
the information prescribed by the Ministry of Finance;
b) The permit for goods in transit if required by
the law of Vietnam: 01 original;
c) The notice of satisfactory quarantine result
issued by a competent quarantine authority, or a quarantine document issued by
a foreign quarantine authority and accepted according to the law on quarantine
if the transited goods have to undergo compulsory quarantine: 01 original;
d) The permit for goods in transit or another
equivalent document if it is required to be presented according to the domestic
law of a Contracting Party in the course of a transit operation: 01 photocopy;
dd) The letter of guarantee or cash deposit
voucher: 01 original.
If a multiple journey guarantee is used, its
original must be submitted when carrying out the first registration of the
customs transit declaration.
2. Responsibility of the
Declarant: Comply with the provisions in Clause 2 Article 8 hereof.
...
...
...
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
4. Responsibility of the
Customs Sub-department at the point of exit (the Customs Sub-department of
transit): Comply with the provisions in Clause 4 Article 8 hereof.
Article 10. Additional declaration
of customs transit declaration
1. Cases in which the
additional declaration of the customs transit declaration is made through the
ACTS:
a) Errors are found by the Declarant before the
Customs Sub-department of departure notifies the examination of customs dossier
or the physical inspection of goods or approves the transit transport of goods
under the ACTS procedure;
b) The Customs Sub-department of departure finds
out errors through its inspection and request the Declarant to make an
additional declaration before the transit transport of goods under the ACTS
procedure is approved.
2. Responsibility of the
Declarant:
Provide additional information on the customs
transit declaration and relevant documents on the ACTS. If the ACTS does not
allow the attachment of documents relating to the additional declaration,
physical documents shall be submitted to the customs authority.
3. Responsibility of the
Customs Sub-department of departure:
Receive the additional declaration; inspect the
received additional declaration and notify the Declarant of the inspection
result through the ACTS within 02 working hours from receipt of adequate
information or documents (if any).
...
...
...
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. Cases in which a customs
transit declaration is cancelled through the ACTS:
a) The goods are not presented to the customs
authority for sealing or making a written certification (if the goods are not
suitable for sealing) or the goods have not arrived at the point of exit within
15 days from the day on which an ARN is given to the customs transit
declaration;
b) There is no approval given by the customs
authority for the transit transport of goods through the ACTS within 15 days
from the day on which the customs transit declaration is accepted on the ACTS
and granted an ARN because of the ACTS’s failure;
c) The Customs Sub-department at the point of exit
decide to suspend the ACTS procedure as prescribed in Point b Clause 4 Article
8 hereof;
d) There are multiple customs transit declarations
for the same shipment; the information provided on the customs transit
declaration is incorrect and the cancellation is requested by the Declarant.
2. Responsibility of the
Declarant: Send a request for cancellation of the customs transit declaration
through the ACTS to the customs authority of departure.
3. Responsibility of the
Customs Sub-department of departure:
a) Within 08 working hours from receipt of the
request for cancellation from the Declarant, the Customs Sub-department of departure
shall verify the reasons, conditions and information on the declaration to be
cancelled on the ACTS, cancel the declaration and notify the Declarant through
the ACTS;
b) If the Declarant does not request for the
cancellation upon the expiry of 15-day period mentioned in Point a or Point b
Clause 1 of this Article, the Customs Sub-department of departure shall cancel
the customs transit declaration and notify such cancellation to the Declarant
through the ACTS;
...
...
...
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
Article 12. Customs procedures
for goods transported across one or more Contracting Parties to Vietnam or from
a Contracting Party across the territory of Vietnam to a non-member state of
ASEAN
1. Customs dossier:
The TAD (in case the ACTS is not functioning, the
TAD must be endorsed by customs authorities of the Contracting Parties involved
in the transit operation).
2. Responsibility of the Declarant:
a) Present the goods and the TAD mentioned in
Clause 1 of this Article to the Customs Sub-department at the point of entry
and the Customs Sub-department of destination for inspection at their request.
The customs authority of destination must be
informed of the arrival of the goods through the ACTS before the goods are
disposed of. With regard to authorized transit traders, the “Arrival Advice”
message must be sent immediately when the goods arrives at the trader’s
premises or another location registered by the trader;
b) In the case of any irregularity during transit
operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall
adopt necessary measures for preventing losses and report the occurrence
immediately to the customs authority through the hotline published on the
website of the General Department of Customs.
In cases where it is impossible to immediately
report the irregularity to the customs authority, the Declarant may report the
occurrence immediately to the local authority or police authority or border
guard office at the location where the irregularity occurs, whichever is
available, for verifying and appending signatures and seals on TAD, and then
notify it to the customs authority as prescribed;
c) Keep the TAD which has been certified by the
customs authority of destination;
...
...
...
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. In cases where the ACTS
procedure is terminated at the point of entry, the Customs Sub-department at
the point of entry (the Customs Sub-department of destination) shall:
a) Receive the TAD prescribed in Clause 1 of this
Article; inspect the status quo of goods; inspect the customs seal or the
special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection,
the customs clearance shall be granted to the shipment.
If a violation is found during the inspection, the
provisions in Point b of this Clause shall apply;
b) Carry out the examination of customs dossier
and/or physical inspection of goods if so required.
If the inspection result is satisfactory, the
Customs Sub-department of destination shall grant the customs clearance and
send the “No Violation” message to the foreign customs authority of departure
through the ACTS for terminating the transit operation.
If the inspection result is not satisfactory, the
Customs Sub-department of destination shall send a request for verification
through the ACTS to the foreign customs authority of departure and only grant
the customs clearance after receiving satisfactory verification result.
With regard to authorized transit traders, after
receiving the “Arrival Advice” message from the trader through the ACTS, the
Director of the Customs Sub-department of destination shall decide to carry out
the physical inspection of goods and notify this to the Declarant through the
ACTS;
c) Update the date of arrival of goods, send the
“Inspection Results” message through the ACTS to the customs authority of
departure not later than 02 days after the goods have been presented and send
the “Arrival Advice” message to the foreign customs authority of departure, the
customs authorities of transit and the original customs authority of
destination, in the case of change of the customs authority of destination,
through the ACTS for terminating the transit operation.;
...
...
...
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
dd) Carry out procedures for import or transit
transport of goods in accordance with applicable law of Vietnam.
4. In cases where the ACTS
procedure ends at the Customs Sub-department outside the border checkpoint, the
Customs Sub-department at the point of entry (the Customs Sub-department of
transit) shall:
a) Receive the TAD prescribed in Clause 1 of this
Article; inspect the status quo of goods; inspect the customs seal or the
special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection,
the Customs Sub-department of transit shall give approval for the transit
operation to be continued in the normal way through the ACTS.
If a violation involving the seal and/or the status
quo of goods is found during the inspection, the Customs Sub-department of
transit shall send a request for verification through the ACTS to the foreign
customs authority of departure and carry out the physical inspection of goods
according to Point c of this Clause;
b) Carry out the examination of customs dossier if
so required.
If the examination result indicates the goods are
not subject to the ACTS procedure at the Customs Sub-department outside the
border checkpoint, the Declarant shall be requested to complete the ACTS
procedure at the border checkpoint.
If no violations are found during the examination,
the Customs Sub-department at the point of entry shall give approval for the
transited goods to be transported to the destination through the ACTS; update
the ACTS with the examination result.
If the examination result is not satisfactory, the
Customs Sub-department of transit shall send a request for verification through
the ACTS to the foreign customs authority of departure and only give approval
for the transited goods to be transported to the destination through the ACTS after
receiving satisfactory verification result; Update the ACTS with the
examination result; In case the verification result is not satisfactory, the
provisions in Point c of this Clause shall apply;
...
...
...
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
d) Certify the passage of goods crossing the border
through the ACTS.
5. In cases where the transit
procedure ends at the Customs Sub-department outside the border checkpoint, the
Customs Sub-department of destination shall: Comply with the provisions in
Clause 3 of this Article.
Article 13. Customs procedures
for goods transported from a Contracting Party across the territory of Vietnam
to another Contracting Party
1. Customs dossier:
a) The TAD (in case the ACTS is not functioning,
the TAD must be endorsed by customs authorities of the Contracting Parties
involved in the transit operation).
b) The permit for goods in transit if required by
the law of Vietnam: 01 original;
c) The notice of satisfactory quarantine result
issued by a competent quarantine authority, or a quarantine document issued by
a foreign quarantine authority and accepted according to the law on quarantine
if the transited goods have to undergo compulsory quarantine: 01 original.
2. Responsibility of the
Declarant:
a) Present the customs dossier mentioned in Clause
1 of this Article and the goods to the Customs Sub-departments at the point of
entry and the point of exit (the Customs Sub-departments of transit) for
inspection upon their request;
...
...
...
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 cases where it is impossible to immediately
report the irregularity to the customs authority, the Declarant may report the
occurrence immediately to the local authority or police authority or border
guard office at the location where the irregularity occurs, whichever is
available, for verifying and appending signatures and seals on the TAD, and
then notify it to the customs authority as prescribed.
3. The Customs Sub-department
at the point of entry (the Customs Sub-department of transit) shall:
a) Receive the customs dossier prescribed in Clause
1 of this Article; inspect the status quo of goods; inspect the customs seal or
the special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection,
an approval shall be given for the transit operation to be continued.
If a violation is found during the inspection, the
provisions in Point b of this Clause shall apply;
b) Carry out the examination of customs dossier
and/or physical inspection of goods if so required.
If no violations involving the seal/status quo of
goods are found during the inspection, the Customs Sub-department at the point
of entry shall give approval for the transited goods to be transported to the
destination through the ACTS.
If a violation involving the seal or status quo of
goods is found during the inspection, depending in the severity of the
violation, the Director of the Customs Sub-department of transit shall decide
to give approval for transited goods to be transported to the destination
through the ACTS or suspend the ACTS procedure, and update the ACTS with the
inspection result.
If the transit operation is allowed to be
continued, goods shall be sealed upon the completion of the physical
inspection, and the new seal number shall be recorded on the TAD and entered on
the ACTS.
...
...
...
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) Monitor and cooperate with the Customs
Sub-department at the point of exit (the Customs Sub-department of transit) for
dealing with any irregularities during transit operation as prescribed;
d) Certify the passage of goods crossing the border
through the ACTS.
4. The Customs Sub-department
at the point of exit (the Customs Sub-department of transit) shall:
a) Comply with the provisions in Point a and Point
b Clause 3 of this Article;
b) Monitor and cooperate with relevant authorities (including
the office of guarantee, the customs authority at the point of entry, the
customs authority of transit and the customs authority of destination) for
dealing with any irregularities during transit operation as prescribed;
c) Certify the passage of goods crossing the border
through the ACTS.
Article 14. Enquiry procedure
to establish correct termination of a transit operation
1. Cases in which the enquiry
procedure is required:
a) The customs authority of departure has not
received the “Arrival Advice” message from the customs authority of destination
through the ACTS within 02 working days from the expiry of the time limit for
completion of the transit procedure determined by the ACTS;
...
...
...
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. Enquiry procedure to
terminate a transit operation:
a) The customs authority of departure shall send a
request to the customs authority of destination through the ACTS to confirm the
status of goods.
The customs authority of destination shall reply to
such request by sending the “Arrival Advice” and “Inspection Results” messages
through the ACTS if the transit operation was correctly terminated;
b) In cases where the customs authority of
destination confirms that the goods have not been presented, the customs
authority of departure shall send a written request according to the form
promulgated by the Ministry of Finance to the Declarant to furnish, within 30
days of receipt of the written request, proof that the ACTS procedure was
correctly terminated;
c) Where the enquiry procedure produces
satisfactory evidence that the customs procedure for transited goods has been
correctly completed through the ACTS, the customs authority of departure shall
give a notification through the ACTS to the customs authority of destination
and the original customs authority of destination if the customs authority of
destination of the transit operation is changed;
d) Where the Declarant cannot provide satisfactory
evidence that the customs procedure for transited goods has been correctly
completed through the ACTS, the customs authority of departure shall send,
through the ACTS, a written request according to the form promulgated by the
Ministry of Finance to the customs authority of the country of destination
where the goods have been placed under customs control to confirm the status of
goods.
If customs authority of the country of destination
where the goods have been placed under customs control certifies that the
transit operation was terminated correctly, this customs authority shall send
the “Arrival Advice” and “Inspection Results" messages through the ACTS;
dd) Where the enquiry procedure does not produce
enough satisfactory evidence that the customs procedure for transited goods has
been correctly completed through the ACTS, or the customs authority of
destination or the customs authority of transit certifies that the transit
operation was incorrectly terminated, the customs authority of departure shall
claim and request for assistance in recovery of customs debt according to
Article 31 hereof.
Article 15. Supervision of
goods placed under the ACTS procedure
...
...
...
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. Goods transported across
the territory of Vietnam and subject to the permit for goods in transit as
prescribed by the Prime Minister must be supervised with technical devices or
directly by customs officials.
Article 16. Sealing of goods
placed under the ACTS procedure
1. Customs seals:
The goods in transit must bear customs seals or
special seals (if they are of authorized transit traders), except the goods
which are not suitable for sealing (including bulk goods, oversize or
overweight load goods and bulky goods).
2. The use of special seals on
goods placed under the ACTS procedure of an authorized transit trader may be
approved if they comply with the following technical specifications:
a) remain secure in normal use;
b) be easily checkable and recognizable;
c) be so manufactured that any breakage or removal
leaves traces visible to the naked eye;
d) be designed for single use or, if intended for
multiple use, be so designed that they can be given a clear, individual identification
mark each time they are re-used;
...
...
...
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
e) The material used must be resistant to
accidental breakage and such as to prevent undetectable falsification and
re-use;
g) Electronic (microchip) seals that are activated
when broken must be capable of automatically transmitting a signal that is
picked up by satellite and sending information on the means of transport and
the goods contained therein to the customs authority and the transit trader
(including information on its location);
h) Special seals (which has been approved by the
customs authority when applying for the authorized transit trader status and of
which the number has been updated through the electronic data processing
system) must facilitate the supervision and management by customs authorities.
In the case of change of the registered special
seal number or registration of additional special seals, before the new seal number
is used, the authorized transit trader shall send the list of additional
special seal numbers, which is made according to the form promulgated by the
Ministry of Finance, to the General Department of Customs for updating the
electronic data processing system.
The customs authority shall check information and
update the electronic data processing system with the new or additional special
seal numbers within 08 working hours from receipt of the list of changed or
additional special seal numbers.
Article 17. Fall-back
procedures in case of breakdown of the ACTS (fall-back ACTS procedure)
1. Fall-back ACTS procedures
shall apply:
a) where the electronic system of one of the
customs authorities involving in the transit operation is not functioning;
b) where the electronic declaration system of the
Declarant is not functioning; or
...
...
...
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 Declarant has the choice of carrying out
transit procedures according to the applicable law of the country of departure
or waiting until the ACTS works again and is available for completing customs
procedures for transited goods through the ACTS.
The Declarant should contact the ACTS Helpdesk of
the customs authority where the transit procedure is being carried out and ask
for advice.
2. The customs authority of
departure shall only apply the fall-back ACTS procedures when the TAD has been
approved and printed out from the ACTS.
3. Fall-back ACTS procedures
at the Customs Sub-department of transit:
a) The Declarant shall present the goods along with
the TAD and relevant documents to the Customs Sub-department of transit;
b) The Customs Sub-department shall inspect the
status quo of goods; inspect the customs seal or the special seal in the case
of transited goods of authorized transit traders; compare the seal number on
the TAD with the seal number on the means of transport or container containing
the transited goods;
c) If the inspection prescribed in Point b of this
Clause produces satisfactory result, the Customs Sub-department shall approve,
record the inspection results and sign, stamp the TAD on the reverse; keep 01
photocopy of the TAD which has been approved, signed and stamped; return the
original TAD to the carrier to continue the transit operation;
d) If the inspection prescribed in Point b of this
Clause does not produce satisfactory result, the Director of the Customs
Sub-department shall consider and decide to perform the physical inspection of
the goods.
When carrying out the physical inspection of the
goods, the Customs Sub-department shall compare the actual conditions of the
goods with the description on the TAD and other documents included in the
custom dossier; If the physical inspection of the goods matches the description
on the said documents, the provisions in Point c of this Clause shall apply. If
the physical inspection of the goods does not match the description on the TAD,
the Director of the Customs Sub-department shall decide whether to continue or
suspend the ACTS procedure.
...
...
...
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
4. Fall-back ACTS procedures
at the customs authority of destination:
a) The carrier shall present the goods along with
the original TAD to the customs authority;
b) The Customs Sub-department shall inspect the
status quo of goods; inspect the customs seal or the special seal in the case
of transited goods of authorized transit traders; compare the seal number on
the TAD with the seal number on the means of transport or container containing
the transited goods;
c) If the inspection prescribed in Point b of this
Clause produces satisfactory result, the customs authority shall approve,
record the inspection results and sign, stamp the TAD on the reverse; keep 01
photocopy of the TAD which has been approved, signed and stamped; return the
original TAD to the carrier for terminating the transit operation and carrying
out following procedures (procedures for import or transit transport of goods
through non-member states of ASEAN);
d) If the inspection prescribed in Point b of this
Clause does not produce satisfactory result, the Customs Sub-department shall
consider and decide to perform the physical inspection of the goods.
When carrying out the physical inspection of the
goods, the Customs Sub-department shall compare the actual conditions of the
goods with the description on the TAD and other documents included in the
custom dossier; If the physical inspection of the goods matches the description
on the said documents, the provisions in Point c of this Clause shall apply. If
the physical inspection of the goods does not match the description on the TAD,
appropriate actions shall be taken against the violation and the Director of
the Customs Sub-department shall decide to carry out the following procedures
(procedures for import or transit transport of goods through non-member states
of ASEAN).
5. In the case of an
authorized transit trader, the customs authority of transit and the customs
authority of destination shall inform the Declarant of the breakdown of the
ACTS and request the Declarant to carry out transit procedures according to
Clause 3 and Clause 4 of this Article.
6. Immediately when the ACTS
works again, the customs authority of transit and the customs authority of
destination shall input particulars of the TAD, including examination of
customs dossier, physical inspection of goods, seals and seal number (if any),
to the ACTS.
The customs authority of destination shall send the
“Arrival Advice” and “Inspection Results” messages to the customs authority of
departure for terminating the ACTS procedure correctly.
...
...
...
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
ACTS SYSTEM
Article 18. The ACTS
1. The ACTS is developed,
managed and operated by the General Department of Customs based on technical
documents agreed by the Contracting Parties of the Protocol 7.
2. Electronic transactions performed
through the ACTS:
a) Declare, receive and reply with information on
customs procedures for transited goods;
b) Transmit processing results of customs transit
declarations to the Declarants;
c) Exchange information on transited goods through
corresponding ACTS systems of Contracting Parties in the course of a transit
operation;
d) Make connections with corresponding ACTS systems
of Contracting Parties for monitoring transactions and preparing statistical
data concerning the transit transport of goods through the ACTS.
3. Customs authorities shall
process customs transit declarations and decide to grant customs clearance
through the ACTS.
...
...
...
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. Receiving electronic
declarations:
a) The ACTS shall receive electronic declarations
on a 24/7 basis;
b) The ACTS shall automatically receive and provide
information on electronic declarations to Declarants and relevant processing
systems.
2. When processing customs
transit declarations, customs authorities shall:
a) receive and process declared information;
b) reply to the Declarant with information on
receipt and processing of the customs transit declaration.
Article 20. Operating
principles of the ACTS
1. Comply with regulations on
protection of state secrets, trade and business secrets, and relevant
regulations on electronic transactions performed through the ACTS.
2. Ensure the accuracy,
objectivity, adequacy and punctuality of electronic transactions performed
through the ACTS.
...
...
...
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
4. Facilitate domestic and
foreign organizations and individuals in completion of customs procedures for
transited goods through the ACTS.
Article 21. Electronic
documents exchanged through the ACTS
The exchange, use, sharing and retention of
information and electronic documents through the ACTS must comply with regulations
on transit procedures laid down herein and regulations on electronic
transactions.
Information and electronic documents transmitted
and exchanged through the ACTS shall be used by customs authorities when
carrying out customs procedures for transited goods.
Article 22. Registration,
modification and cancellation of user accounts of the ACTS
1. Registration of a user
account:
a) The application for registration of user account
shall be made according to the form promulgated by the Ministry of Finance and
published on the portal of the customs authority (address:
https://www.customs.gov.vn) and sent to the following email address:
acts@customs.gov.vn; b) Within 03 working days from receipt of the application,
the customs authority shall check the information on the application and reply,
through email address, to the applicant. To be specific:
If the application is insufficient or not
satisfactory, the customs authority shall request the applicant to modify the
application or provide additional information.
If the application is sufficient and satisfactory,
the customs authority shall reply the applicant with details of the user
account and information on connection to the ACTS.
...
...
...
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) After receiving response from the customs
authority, the applicant shall:
If the customs authority requests to modify the
application or provide additional information, the applicant shall modify the
application or provide additional information as requested and send modified or
additional information, through email address, to the customs authority.
If the customs authority approves the application,
the applicant shall use the information provided by the customs authority for
accessing the ACTS and complete the registration procedure.
2. Modification of a user
account:
a) With regard to information on individual user
account of an enterprise on the ACTS (including full name, telephone number,
street, city, postal code, name of country, password and email address), the
user shall access the customs information portal and update or modify
information through the ACTS; b) With regard to other information about the
user:
The user shall access the customs information
portal (address: https://www.customs.gov.vn) for downloading the request form
for modification of user account promulgated by the Ministry of Finance.
The user shall fill in the request form and send
the complete request form to the customs authority’s email: acts@customs.gov.vn
for consideration.
Within 03 working days from receipt of the request
form, the customs authority shall check the information on the request form and
reply, through email address, to the user. To be specific:
If the request is insufficient or not satisfactory,
the customs authority shall request the user to modify it.
...
...
...
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
If a request is rejected, the customs authority
shall provide the reasons for the rejection to the user.
3. Cancellation of a user
account:
The user shall access the customs information
portal (address: https://www.customs.gov.vn) for downloading the request form
for cancellation of user account promulgated by the Ministry of Finance.
After filling in the request form, the user shall
send the complete request form to the customs authority’s email address:
acts@customs.gov.vn.
Within 03 working days from receipt of the request
for cancellation of a user account, the customs authority shall check the
information on the request and reply, through email address, to the applicant.
To be specific:
If the request is insufficient or not satisfactory,
the customs authority shall request the user to modify it.
If the request is sufficient and satisfactory, the
customs authority shall accept the user’s request for cancellation of user
account and update the ACTS accordingly.
If a request is rejected, the customs authority
must provide the reasons for the rejection to the user.
Article 23. Settlement of the
ACTS failure
...
...
...
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 ACTS management unit
shall immediately notify the Declarant in respect of the shipment of transited
goods which has been approved by the customs authority of departure through the
ACTS and Contracting Parties across whose territory the transport of goods
passes in appropriate form, including via telephone number and email address
registered with the ACTS management unit.
2. Before the ACTS failure is
settled, customs procedures for transited goods shall comply with Article 17
hereof.
Chapter IV
GUARANTEE AND RECOVERY
OF CUSTOMS DEBTS
Section 1. GUARANTEE AND CASH
DEPOSITS
Article 24. Guarantee
1. Before registering the
customs transit declaration in respect of goods transported from Vietnam, the
Declarant shall select the single or multiple journey guarantee and submit the
letter of guarantee issued by the credit institution or foreign bank branch to
the customs authority where the customs transit declaration will be registered
for updating the ACTS. The guarantee is valid for all Contracting Parties
involved in the transit operation.
If the Declarant is an authorized transit trader,
the provisions in Article 26 hereof shall apply.
2. Calculation of guarantee
amounts:
...
...
...
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) The amount covered by a multiple journey
guarantee shall be determined based on a reference amount. The reference amount
shall be equivalent to the value of the total amount of the customs duties
which may be incurred in respect of the goods placed under the ACTS procedure
for a period of at least 07 days.
The amount of usage registered against a transit
operation which is equivalent to the value of customs duties covered by the
guarantee in case the transit operation was discharged and no irregularity was
committed, or the value of customs duties paid by the Declarant or guarantor
where an irregularity has occurred, shall be re-credited to the guarantee
amount shown in a multiple journey guarantee;
c) The rates of import duties and taxes shall be
calculated based on the highest rates of duties and taxes applicable to the
goods in the territories covered by the transit operation. The rates of import
duties applicable in Vietnam shall be calculated based on the Most Favoured
Nation (MFN) tariff schedule;
d) Import duties and other taxes (if any)
applicable in Vietnam shall be calculated in accordance with regulations of the
tax law.
3. Currency of guarantee and
payment of customs duties:
a) Currency of guarantee: If the goods are
transported from Vietnam across the territory of one or more Contracting
Parties, the currency shown in the letter of guarantee shall be VND. In other
cases, the currency shown in the letter of guarantee shall comply with the
provisions in force in the country of departure.
b) Currency of payment of customs duties: The
currency of customs duties paid to customs authorities of Vietnam is VND,
except cases where the customs duties are declared and paid in a freely
convertible currency as prescribed in the Law on tax administration. The
exchange rate applied when calculating the duties payable shall comply with
regulations of the Law on customs.
4. Validity period of
guarantee: The validity period of a guarantee shall be indicated on the letter
of guarantee issued by the credit institution or foreign bank branch. If a
letter of guarantee has been accepted by the customs authority of departure on
or before the final date of validity, the said letter shall remain valid until
the transit operation to which it relates terminates or the Declarant or
guarantor has fully paid the customs duties and late payment penalties and
interests (if any) as prescribed.
5. The letter of guarantee
issued by a credit institution or foreign bank branch in Vietnam must comply
with the regulations on tax guarantee in force and meet the following
criteria/requirements:
...
...
...
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) Name, address, telephone number, email address
and TIN of the taxpayer or the taxpayer’s representative;
c) The guarantee amount: determined according to
the provisions in Clause 2 of this Article;
d) Validity period of guarantee: determined
according to the provisions in Clause 4 of this Article;
dd) Names and addresses of the customs authority
where the customs transit declaration is registered, the 1st customs
authority of transit, the 2nd customs authority of transit and
others (if any), and customs authority of destination;
e) Name and address of the credit institution or
foreign bank branch rendering guarantee service in Vietnam;
g) Name and address of the branch or transaction
office of the credit institution or foreign bank branch rendering guarantee
service in the 1st country of transit;
h) Names and addresses of the branches or transaction
offices of the credit institution or foreign bank branch rendering guarantee
service in the 2nd and 3rd and other countries of
transit (if any);
i) Name and address of the branch or transaction
office of the credit institution or foreign bank branch rendering guarantee
service in the country of destination;
k) The guarantor’s unlimited liability during the
validity period of guarantee.
...
...
...
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
6. A guarantor must meet the
following conditions:
a) The guarantor furnishing a guarantee in Vietnam
must be a credit institution or foreign bank branch that operates in accordance
with the Law on Credit Institutions and has its headquarters or branch located
in Vietnam;
b) It must have a branch or address for service or
appoint an agent in the territories of each of the Contracting Parties involved
in the transit operation.
7. Where a competent authority
detects any irregularity during a transit operation as prescribed in Clause 15
Article 3 hereof, it shall notify the customs authority of the Contracting
Party in which that irregularity has been identified for carrying out the
following actions:
a) Within a period of 90 days of the date the
customs transit declaration was accepted, give a notification which is made
according to the form promulgated by the Ministry of Finance to the guarantor
that the transit procedure has not been discharged;
b) Within 270 days of the date the customs transit
declaration was accepted, give a notification which is made according to the
form promulgated by the Ministry of Finance to the guarantor that he is
required to pay the customs debt on the transited goods.
8. Liability to pay the
customs debt:
a) The Declarant shall pay the full amount of the
customs duties within 10 days from the date on which the notification, which is
made according to the form promulgated by the Ministry of Finance, is given by
the customs authority;
b) The guarantor shall pay the full amount of the
customs duties within 30 days from the date on which the notification, which is
made according to the form promulgated by the Ministry of Finance, is given by
the customs authority in the case of where the Declarant fails to pay or
partially pays the customs duties as prescribed in Point a of this Clause.
...
...
...
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) After 90 days from the payment deadline
prescribed in Point a and Point b of this Clause, if the Declarant or guarantor
does not pay the full amount of customs debt, the customs authority shall adopt
measures for enforcing the administrative decisions relating to tax payment as
prescribed.
9. Inspection and settlement
of guarantee:
The customs authority where the customs transit
declaration is registered shall inspect, monitor and settle the guarantee as
follows:
a) Where the guarantor meets the prescribed
conditions and the letter of guarantee is valid, the letter of guarantee shall
be accepted and the ACTS shall be updated accordingly with details thereof. The
ACTS shall automatically give a guarantee reference number (GRN) to the Declarant
who shall then indicate it on the customs transit declaration;
b) Where the guarantor does not meet the conditions
as prescribed in Clause 6 of this Article and the letter of guarantee is not
valid as prescribed in Clause 5 of this Article, the customs authority shall
notify the Declarant;
c) Where the authenticity of the letter of
guarantee or the letter of guarantee is being used but the conditions laid down
at the time of issue are no longer fulfilled, the customs authority shall
suspend or revoke the guarantee and request the guarantor for verification.
If the verification result indicates that the
letter of guarantee is valid, the customs authority shall comply with the
provisions in Point a of this Clause.
If the verification result indicates that the
letter of guarantee is invalid, the customs authority shall cancel the letter
of guarantee according to Article 28 hereof;
d) Where the Declarant requests to amend details of
the guarantee, the amendments shall be only made before the customs authority
of departure approves the customs transit declaration;
...
...
...
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
e) The customs duties paid shall be reimbursed to
the Declarant or the guarantor if, within 01 year following the date on which
the payment was made, it is established to the satisfaction of the competent
authorities that no violation was committed during the transit operation and
such transit operation has been terminated correctly.
Where the Declarant and the guarantor have jointly
paid the customs duties, the sums overpaid shall be reimbursed to the
guarantor.
The overpaid customs duties shall be reimbursed in
the same manner as the overpaid taxes prescribed in the Law on tax
administration;
g) After receiving the notification from the
customs authority of destination that the Declarant has discharged the transit
operation, the customs authority of departure shall give a notification, which
is made according to the form promulgated by the Ministry of Finance, or send a
message through the electronic data system to the guarantor.
Article 25. Cash deposits
1. Before registering the
customs transit declaration, the Declarant is entitled to present the guarantee
in the form of a cash deposit to the customs authority for ensuring the payment
of the customs duties which may be incurred in connection with a customs
transit declaration and submit the receipt of cash deposit payment to the
customs authority for updating the ACTS accordingly.
2. The method for calculating
the cash deposit for a customs transit declaration, the currency of cash
deposit, the currency of custom duties and the liability to pay the customs
duties shall comply with the provisions in Article 24 hereof. Cash deposits for
guaranteeing a transit operation shall be valid for all Contracting Parties involved
in the transit operation.
Where the Declarant registers the customs transit
declaration in Vietnam, the amount of cash deposits shall be transferred to the
deposit account opened at the State Treasury of the customs authority where the
customs transit declaration is registered.
3. Inspection and settlement
of cash deposits:
...
...
...
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) If the Declarant has fully paid the cash
deposits required for a customs transit declaration, the customs authority
where the customs transit declaration is registered shall update the ACTS. The
ACTS shall automatically give the GRN to the Declarant who shall then indicate
it on the customs transit declaration;
b) If the amount of the cash deposits paid for a
customs transit declaration is smaller than the required amount, the customs
authority where the customs transit declaration is registered shall request the
Declarant to make additional payment.
4. Upon the discharge of the
transit operation, the customs authority shall reimburse the cash deposits in
the same manner as the overpaid customs duties as prescribed in the Law on tax
administration.
5. In the case of the customs
debt due, the recovery and assistance in recovery of customs debt shall be
carried out in accordance with the provisions in Article 31 hereof.
6. If the customs debt is
incurred in Vietnam, the customs authority where the customs debt arises shall
send a written request, which is made according to the form promulgated
by the Ministry of Finance, or a message through the electronic data system to
request the customs authority of the country where the cash deposit is kept to
transfer an amount equivalent to the customs debt payable to the state budget
account opened at the State Treasury of the customs authority.
If the customs authority of the Contracting Party
transfers the cash deposits in USD or its national currency, the exchange rate to
VND shall be applied according to prevailing regulations.
Article 26. Multiple journey
guarantee waiver
1. A multiple journey
guarantee waiver may be granted to an enterprise if it meets the following
criteria:
a) It is recognized as an authorized transit
trader;
...
...
...
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) It does not owe customs duties, late payment
penalties and interests overdue for more than 90 days and is not liable to any
measures for implementing administrative decisions relating to the customs
duties within the past 02 consecutive years by the date of application for
guarantee waiver.
2. Application for guarantee
waiver:
a) The application form for guarantee waiver which
is made according to the form promulgated by the Ministry of Finance: 01
original;
b) The decision on recognition of the authorized
transit trader status: 01 photocopy in the case of a first application for
guarantee waiver.
3. Procedures for grant of
guarantee waiver:
a) The Declarant shall submit an application which
includes the documents prescribed in Clause 2 of this Article to the customs
authority where the first registration of customs transit declaration is made
through the ACTS;
b) Within 05 working days from receipt of the
application, the customs authority shall examine the application according to
the provisions in Clause 1 of this Article and inform the Declarant, by using
the form promulgated by the Ministry of Finance, of the grant of the guarantee
waiver and update the ACTS accordingly in order that the Declarant may be
indicate the GRN on the customs transit declaration.
4. Where the customs duties
and taxes are incurred in respect of the goods, the transit trader granted the
guarantee waiver as prescribed in this Article shall be liable to pay the full
amount of customs duties and taxes in accordance with the laws in force.
Article 27. Reduction of
multiple journey guarantee amount
...
...
...
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) Within the past 02 consecutive years by the date
of submission of the application for reduction of guarantee amount, the
Declarant has not incurred any penalties for tax evasion, tax fraud, smuggling
or illegal transport of goods across the border, and has not committed any
administrative violations for which the penalty and fine exceed the power of
the Director of the Customs Sub-department and holders of equivalent titles;
b) The Declarant does not owe overdue taxes, late
payment penalties and interests at the date of application for reduction of
guarantee amount.
2. The amount of guarantee
required may be reduced to 25% of the reference amount if the Declarant meets
the following conditions:
a) Within the past 03 consecutive years by the date
of submission of the application for reduction of guarantee amount, the
Declarant has not incurred any penalties for tax evasion, tax fraud, smuggling
or illegal transport of goods across the border, and has not committed any
administrative violations for which the penalty and fine exceed the power of
the Director of the Customs Sub-department and holders of equivalent titles;
b) The Declarant does not owe overdue taxes, late
payment penalties and interests at the date of application for reduction of
guarantee amount.
3. The amount of guarantee
shall be reduced for a period of 02 years from the date the customs authority
issued the notification of reduction of guarantee amount.
During the period of reduction of guarantee amount,
if the Declarant violates any conditions in Clause 1 and Clause 2 of this
Article, the reduction of guarantee amount shall end.
4. Procedures for grant of
reduction of guarantee amount:
a) The Declarant that wishes to apply for reduction
of guarantee amount shall check its satisfaction of the conditions in Clause 1
or Clause 2 of this Article and submit a written request for reduction of
guarantee amount, which is made according to the form promulgated by the
Ministry of Finance, to the customs authority where the first registration of
customs transit declaration is made with the guarantee through the ACTS;
...
...
...
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
If the reduction of guarantee amount is granted,
the customs authority shall update the ACTS in order that the Declarant is
given the GRN which shall be indicated on the customs transit declaration.
5. Where the customs duties
and taxes are incurred in respect of the goods, the transit trader granted the
reduction of guarantee amount as prescribed in this Article shall be liable to
pay the full amount of customs duties and taxes in accordance with the laws in
force.
Article 28. Cancellation of
guarantees
1. When cancelling the single
or multiple journey guarantee, the guarantor shall send a notification of
guarantee cancellation, which is made according to the form promulgated by the
Ministry of Finance, to the customs authority where the customs transit
declaration is registered by post or through the electronic data system.
2. The letter of guarantee
shall be no longer valid on the 14th day following the date the
guarantor notified the cancellation of guarantee. The customs authority shall
update the ACTS with details of cancellation of guarantee.
3. Cancellation of guarantee
shall be without prejudice to any obligations to pay the customs duties and
other amounts payable to the state budget which may be incurred as a result of
the transit operations of declarations registered prior to the date on which
the cancellation takes effect.
4. In cases where the
guarantor no longer fulfills the conditions laid down in Clause 6 Article 24
hereof or the letter of guarantee is no longer valid as prescribed in Point c
Clause 9 Article 24 hereof, the customs authority shall give a notification,
which is made according to the form promulgated by the Ministry of Finance, to
the Declarant and the guarantor of cancellation of guarantee and update the
ACTS accordingly.
Article 29. Rights and
obligations of guarantor
1. The guarantor shall be
entitled to:
...
...
...
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) be released from his obligations relating to the
transit operation upon the completion of the transit procedure.
Where the guarantor has not been advised of a
potential claim arising from a fraudulent discharge within 01 year from the
date the relevant transit operation was accepted by the customs authority of
departure, he shall in any case be absolved from all liability relating to that
transit operation;
c) be informed by the customs authority of
departure according to the form promulgated by the Ministry of Finance or
through the electronic data system of the Declarant’s discharge of the ACTS
procedure;
d) be reimbursed the amount of customs duties paid
for the Declarant if, within 01 year following the date on which the payment
was made, it is established to the satisfaction of the competent authorities
that no violation was committed during the transit operation or such transit
operation has been terminated correctly.
2. The guarantor shall be
liable to:
a) pay the full amount of customs duties which may
be incurred according to Clause 1 Article 30 hereof but does not exceed the
value of guarantee shown in the letter of guarantee if the Declarant does not
pay or partially pays the customs duties;
b) cooperate and provide information at the request
of the customs authorities when receiving the request for verification of
guarantee details and conditions as prescribed in Point c Clause 9 Article 24
hereof;
c) perform other obligations relating to the
guarantee in accordance with relevant laws.
Section 2. PAYMENT AND REDUCTION
OF CUSTOMS DUTIES; TAX CANCELLATION; RECOVERY AND ASSISTANCE IN RECOVERY OF
CUSTOMS DEBT
...
...
...
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 customs duties shall be
incurred in the following cases:
a) The goods have not been unlawfully removed from
the ACTS procedure as prescribed in Clause 15 Article 3 hereof or the customs
authority of departure, within 30 days, has not received any documentary
evidence from the Declarant or the customs authorities that the ACTS procedure
for the transit operation was terminated correctly according to Clause 2
Article 14 hereof;
b) The goods have been sold domestically or have
undergone substantial changes in the quantity, value, origin and codes of the
goods and other events giving rise to the customs duties occurred.
2. The customs duties shall be
determined by the place where the goods have been unlawfully removed or the
goods have been sold domestically or the changes in quantity, value, origin and
codes of the goods and other events giving rise to the customs duties occurred.
When it is not possible to establish the specific place of the occurrence, the
customs duties shall be incurred in the territory of the customs authority or
the competent authority that detected the unlawful removal of the goods or
movement of the goods for domestic sale or changes in quantity, value, origin
and codes of the goods or other events giving rise to the customs duties.
3. The following persons shall
be liable for the customs duties:
a) The Declarant shall be primarily responsible for
the customs duties incurred during the transit operation;
b) The guarantor shall be wholly or partially
liable for the customs duties incurred during the transit operation if the
Declarant does not pay or partially pays the customs duties;
c) The person who unlawfully removed the goods from
the ACTS procedure or any persons who participated in such removal shall be
responsible for the customs duties incurred in respect of the quantity of goods
unlawfully removed. The payment of the customs duties shall comply with the
provisions in Clause 8 Article 24 hereof.
Any persons who acquired or held the goods
unlawfully removed from the ACTS procedure shall be responsible for the customs
duties incurred in respect of the quantity of goods they acquired or held. The
payment of the customs duties shall comply with the provisions in Clause 8
Article 24 hereof.
...
...
...
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) Where the goods are placed under the customs
control in accordance with the Law on customs but destroyed or lost due to the
objective reasons in accordance with the Law on Export and Import Duties, the
customs duties shall be reduced. The value of customs duties reduced shall be
equivalent to the actual value of the goods lost. In the case of the total
destruction or irretrievable loss of the goods, no customs duties in respect of
goods shall be incurred;
b) The application, procedure and authority to
decide the reduction or cancellation of the import duties shall comply with the
Law on Export and Import Duties and its guiding documents.
Article 31. Recovery and
assistance in recovery of customs debts
1. Recovery of customs debts:
a) In cases where the customs duties must be
incurred as prescribed in Clause 1 Article 30 hereof, the customs authorities
shall calculate the customs duties payable in accordance with applicable laws;
b) The recovery of the customs debts shall be
carried out in accordance with the provisions in Clause 7, Clause 8 Article 24,
Clause 2, Clause 3, Clause 4 Article 31 hereof and the Law on taxation.
2. Assistance in recovery of
customs debts:
a) In cases where the customs duties have been not
yet recovered or partially recovered, the customs authority of the Contracting
Party in which the customs duties are incurred (hereinafter referred to as the
“requesting customs authority”) shall request the customs authorities of the
Contracting Parties involved in the transit operation for assistance in
recovery of the customs debts;
b) Where the guarantee is in the form of a cash
deposit, the customs authority of departure shall, when receiving the request
for assistance in recovery of the customs debts from the requesting customs
authority, arrange for the payment derived from the cash deposit paid by the
Declarant to be remitted to the requesting customs authority.
...
...
...
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 assistance in recovery of the customs debts
shall be made in writing or through the electronic data system. When sending a
request for assistance in recovery of customs debts, the requesting customs
authority shall furnish the requested customs authorities with the following
necessary details:
a) Name and code of the Declarant;
b) Number and date of registration of the customs
transit declaration;
c) GRN number;
d) The credit institution or foreign bank branch
issuing the guarantee;
dd) The amount of customs duties to be claimed and
the grounds for the claim;
e) Any other relevant information (if required).
The provision and confidentiality of information
shall comply with the Law on tax administration and relevant laws.
4. Time limit for processing a
request for assistance in recovery of customs debts:
...
...
...
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) actions taken to assist in recovering the
customs debts and any outcome (if any); and
b) any reasons for failing to make or suspending
the recovery of customs debts, or any grounds for refusing assistance.
5. Suspension of assistance in
recovery of customs debts:
Where the Declarant provides documents certified by
the competent authorities establishing that the claim for the customs debts is
being contested in the country of the requesting customs authority, the
requested customs authority shall suspend any recovery action and promptly
notify the requesting customs authority in writing.
Chapter V
AUTHORISATIONS GRANTED
TO TRANSIT TRADERS
Article 32. Eligibility
requirements
To be eligible for authorisations when carrying out
the ACTS procedure, the following requirements must be fulfilled:
1. Headquarters of the transit
trader:
...
...
...
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. The extent of use of the
ACTS procedure:
The transit trader must ensure that the number of
customs transit declarations completed through the ACTS must be at least 60% of
total customs declarations for goods in transit through the Contracting Parties
within a period of 01 year by the date the transit trader submits an
application for authorized transit trader status.
3. Compliance with the Law on
auditing:
The annual financial statements of the transit
trader must be audited by an audit firm qualified to render auditing services
in accordance with regulations on independent auditing. The auditor’s opinions
about the financial statements indicated in the auditor’s report must be
unqualified opinions according to auditing standards of Vietnam.
4. Retention of customs
dossiers, accounting vouchers and records, and other documents relating to
transit operations:
Customs dossiers, accounting vouchers and records,
and other documents relating to transit operations must be kept by the transit
trader in accordance with regulations of the Law on customs.
5. Compliance with the laws on
customs and taxation:
a) The transit trader does not have any overdue
taxes, late payment penalties and interests by the date of application for
authorized transit trader status.
b) In the past 05 consecutive years by the date of
application for authorized transit trader status, the transit trader has not
committed any violations against the Law on taxation or customs which involve
tax evasion, tax fraud, smuggling or illegal transport of goods across the
border, and has not committed any administrative violations against the law on
customs for which the penalty and fine exceed the power of the Director of the
Customs Sub-department and holders of equivalent titles.
...
...
...
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
Article 33. Authorisations
1. Guarantee waiver as
prescribed in Article 26 hereof.
2. Exemption from the
requirement to present the TAD and the goods at the customs authority, except
for the case of the ACTS failure.
3. Exemption from the
examination of customs dossiers and physical inspection of goods at the customs
authority of departure, except for the cases of suspected violations.
4. Use of the special seal
approved by the customs authority.
5. The validity period of
authorisations shall be 36 months from the date of issue of the decision on
recognition of authorized transit trader status.
Article 34. Procedures for
recognition of authorized transit trader status
1. Responsibility of transit
traders
After checking its satisfaction of the requirements
in Article 32 hereof, the transit trader shall submit an application for
authorized transit trader status directly or by post to the General Department
of Customs. Such application includes:
...
...
...
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) The enterprise registration certificate (if the
applicant is a Vietnamese enterprise) or the establishment license (if the
applicant is a branch or representative office of a foreign transit trader): 01
photocopy;
c) The audited financial statements in the past 02
financial years: 01 photocopy;
d) The audit reports in the past 02 financial
years: 01 photocopy.
2. Responsibility of the
General Department of Customs:
a) Examine and check the adequacy, legitimacy and
validity of the received application for authorized transit trader status;
compare and verify the information and the special seal (in the case of use of
a special seal) provided by the applicant with the eligibility requirements
laid down in Article 32 hereof.
If the applicant does not fulfill the eligibility
requirements for authorisations, within 03 working days from receipt of a
sufficient application, the General Department of Customs shall give a written
response, in which unsatisfactory conditions must be specified, to the
applicant.
If the applicant fulfills the eligibility
requirements for authorisations, within 03 working days from receipt of a
sufficient application, the General Department of Customs shall give a written
notification of the physical inspection plan to the applicant. The General Department
of Customs shall carry out the physical inspection at the trader’s premises
after 10 working days from the date of notification;
b) Physical inspection: Inspect documents relating
to transit operations performed by the trader in the past 05 years to evaluate
the trader’s satisfaction of the eligibility requirements laid down in Article
32 hereof.
The maximum period of the physical inspection at
the trader’s premises is 03 days after the trader has provided adequate
documents at the request of the customs authority. Upon completion of the
physical inspection, a record of document examination and physical inspection
results must be prepared, certified by both the customs authority and the
trader, and kept together with the application for authorized transit trader
status.
...
...
...
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
If the trader does not satisfy the eligibility requirements
for authorisations, within 03 working days after the completion of the physical
inspection at the trader’s premises, the General Department of Customs shall
give a written response, in which unsatisfactory conditions must be specified,
to the trader.
Article 35. Suspension and
revocation of decisions on recognition of authorized transit trader status
1. A decision on recognition
of authorized transit trader status shall be suspended in one of the following
cases:
a) The trader no longer fulfills the eligibility
requirements laid down in Article 32 hereof, and fails to adopt any remedial
action or cannot remedy the case within 30 days from the date the requirements
in Article 32 hereof are no longer fulfilled as founded by the trader or
notified by the customs authority.
b) The trader has committed violations against the
Law on customs for which administrative penalties and fines exceed the power of
the Director of the Customs Sub-department and holders of equivalent titles.
2. A decision on recognition
of authorized transit trader status shall be revoked in one of the following
cases:
a) The trader has its decision on recognition of
authorized transit trader status suspended as prescribed in Point a Clause 1 of
this Article and has not adopted any remedial action or failed to remedy the
case within 30 days from the date of promulgation of the suspension decision by
the Director General of the General Department of Customs.
b) The trader has failed to implement the decision
on imposition of the administrative penalty issued by the customs authority
within 60 days from the date of issue of the decision prescribed in Point b
Clause 1 of this Article.
c) The trader has committed violations against the
Law on taxation or customs which involve tax evasion, tax fraud, smuggling or
illegal transport of goods across the border; or has committed administrative
violations against the law on customs for which the penalty and fine exceed the
power of the Director of the Customs Sub-department and holders of equivalent
titles.
...
...
...
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. Responsibility of the
authorized transit trader:
a) Inform the General Department of Customs in the
form promulgated by the Ministry of Finance of the requirements no longer fulfilled
by the trader as prescribed in Article 32 hereof.
b) Send a notification according to the form
promulgated by the Ministry of Finance and relevant documents proving that the
trader has adopted remedial actions against unsatisfactory requirements within
the time limit prescribed in Point a Clause 2 of this Article to the General
Department of Customs.
c) Submit an application for relinquishment of
authorisations, which is made according to the form promulgated by the Ministry
of Finance, to the General Department of Customs.
d) Inform and provide documentary evidence that the
trader has finished the decision on imposition of administrative penalty issued
by the customs authority as prescribed in Point b Clause 1 of this Article to
the General Department of Customs within the time limit prescribed in Point b
Clause 2 of this Article.
4. Responsibility of the
General Department of Customs for suspension and revocation of the decision on
recognition of authorized transit trader status:
a) Notify the trader in writing of any requirements
in Article 32 hereof which are no longer fulfilled or based on the notification
given by the trader as prescribed in Point a Clause 3 of this Article, the
Director General of the General Department of Customs shall sign the decision
to suspend the decision on recognition of authorized transit trader status.
b) Where it is established based on collected
documents that the trader has committed violations against the law on customs
as prescribed in Point b Clause 1 of this Article, the Director General of the
General Department of Customs shall sign the decision on suspension of the
decision on recognition of authorized transit trader status.
c) Receive and inspect written notification and
documentary evidence prescribed in Point b Clause 3 of this Article and compare
them with the provisions in Article 32 hereof, and inspect the outcome of
remedial actions taken by the trader according to Clause 2 Article 34 hereof.
...
...
...
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
If the trader does not satisfy the eligibility
requirements for authorisations, the Director General of the General Department
of Customs shall sign the decision to revoke the decision on recognition of
authorized transit trader status.
d) Based on the written notification and documents
prescribed in Point d Clause 3 of this Article, the Director General of the
General Department of Customs shall sign the decision to revoke the decision on
suspension of authorized transit trader status.
5. Responsibility of the
General Department of Customs for revocation of the decision on recognition of
authorized transit trader status:
a) Within 03 working days from receipt of the
application for relinquishment of authorisations, the Director General of the
General Department of Customs shall sign the decision to revoke the decision on
recognition of authorized transit trader status;
b) Within 03 working days from the expiry of the
time limit prescribed in Point a and Point b Clause 2 of this Article, if the
trader has not remedied unsatisfactory requirements for authorisations or has
not yet finished the decision on imposition of administrative penalty issued by
the customs authority, or after having collected sufficient documents proving
that the trader has committed violations against the Law on customs as
prescribed in Point c Clause 2 of this Article, the Director General of the
General Department of Customs shall sign the decision to revoke the decision on
recognition of authorized transit trader status.
6. The Ministry of Finance
shall promulgate forms of decisions on suspension and revocation of decision on
recognition of authorized transit trader status, and decisions to revoke
decision on suspension of authorized transit trader status. These decisions
take effect from the date of issue.
Article 36. Responsibility of
customs authorities
1. Appraise the reports
submitted by traders as prescribed in Clause 2 Article 37 hereof to decide
whether the trader meets eligibility requirements for authorisations laid down
in Article 32 hereof or not.
2. Advise Contracting Parties
through the ACTS of decisions on recognition, suspension and revocation of
authorized transit trader status.
...
...
...
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. Comply with the laws on
customs and taxation.
2. Submit annual reports, which
are made according to the form promulgated by the Ministry of Finance, to the
General Department of Customs by January 20 of the following year and ad hoc
reports at the request of customs authorities. Reports shall be sent directly
or by post to the General Department of Customs.
3. Carry out self-inspections,
detect and remedy any errors, and report them to customs authorities; maintain
the satisfaction of eligibility requirements for authorisations as prescribed
herein.
Any factor arising and influencing the granted
authorisations must be reported to the customs authority that issued the
decision on recognition of authorized transit trader status for consideration
and decision.
Chapter VI
IMPLEMENTATION
PROVISIONS
Article 38. Effect
This Decree comes into force from June 01, 2020.
Article 39. Implementation
organization and responsibility
...
...
...
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) play the leading role and cooperate with
relevant ministries to organize the implementation of this Decree;
b) play the leading role and cooperate with
relevant ministries to formulate, provide guidance on and promulgate technical
requirements for development, management and operation of information
technology systems serving the ACTS procedure.
2. The Ministry of Transport
shall stipulate routes for transit transport of goods through ASEAN customs
authorities.
3. The Ministry of Industry
and Trade shall play the leading role and cooperate with relevant ministries to
provide the list of goods banned from transit, the list of goods subject to
restricted transit and the list of goods requiring the permit for goods in
transit to the Ministry of Finance in order that the Ministry of Finance (the
General Department of Customs) shall send them to the ASEAN Secretariat
immediately after this Decree comes into force. When these lists are amended,
the amended lists must be submitted to the ASEAN Secretariat immediately after
they are promulgated by competent authorities.
4. Ministers, heads of
ministerial agencies, heads of Governmental agencies, and Chairpersons of
People’s Committees of provinces and central-affiliated cities shall implement
this Decree./.
ON BEHALF OF
THE GOVERNMENT
THE PRIME MINISTER
Nguyen Xuan Phuc
...
...
...
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