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THE
MINISTER OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence Freedom Happiness
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No.
52/2007/QD-BTC
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Hanoi,
June 22, 2007
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DECISION
PROMULGATING THE REGULATION ON PILOT E-CUSTOMS PROCEDURES(*)
THE MINISTER OF FINANCE
Pursuant to June 29, 2001
Customs Law No. 29/2001/QH10;
Pursuant to June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a
Number of Articles of June 29, 2001 Customs Law No. 29/2001/QH10;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to the Governments Decree No. 27/2007/ND-CP of February 23, 2007, on
e-transactions in the financial domain;
Pursuant to the Prime Ministers Decision No. 149/2005/QD-TTg of June 20, 2005,
on pilot implementation of e-customs procedures;
At the proposal of the General Director of the General Department of Customs,
DECIDES:
Article 1.
To promulgate together with this Decision the Regulation on pilot e-customs
procedures.
Article 2.
This Decision takes effect on October 1, 2007. To repeal the Finance Ministers
Decision No. 50/2005/QD-BTC of July 19, 2005, promulgating the Regulation on
the pilot e-customs procedure process for imported and exported goods.
Article 3.
The General Director of the General Department of Customs shall guide the
implementation of this Decision; formulate and submit to the Finance Minister
for approval the model and organizational structure of E-Customs
Sub-Departments; provide training for customs officers and enterprises to
perform e-customs procedures; and assume the prime responsibility for, and
coordinate with concerned agencies inside and outside the customs service in,
building and developing an e-customs data processing system.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
REGULATION
ON PILOT E-CUSTOMS PROCEDURES
(Promulgated together with the Finance Ministers Decision No. 52/2007/QD-BTC
of June 22, 2007)
Chapter I
GENERAL PROVISIONS
Article 1.
Subjects of application
The Regulation on pilot
e-customs procedures applies to:
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2. Customs offices and customs
officers performing e-customs procedures;
3. Agencies, organizations and
individuals responsible for providing relevant information within the scope of
application of e-customs procedures.
Article 2.
Scope of application
1. Pilot e-customs procedures
apply to:
1.1. Imported and exported goods
of the following categories:
a/ Imported and exported goods
under purchase and sale contracts;
b/ Imported and exported goods
for the performance of processing contracts with foreign traders or overseas
processing contracts (Appendix I to this Regulation);
c/ Imported and exported goods
in the form of imported raw materials for the production of goods for export
(Appendix II to this Regulation);
d/ Goods traded in the form of
temporary import for re-export (Appendix III to this Regulation);
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e/ Goods imported or exported on
the spot (Appendix V to this Regulation);
g/ Goods imported or exported
for the execution of investment projects (Appendix V to this Regulation).
1.2. Imported or exported goods
transported from/ to border gate.
1.3. Means of transport by sea
or air on exit, entry, in transit or moving to/from port.
2. Pilot e-customs procedures
are performed at provincial/municipal Customs Departments as decided by the
General Director of the General Department of Customs.
Article 3.
Interpretation of terms
In this Regulation, the
following terms are construed as follows:
1. E-customs data message means
information created, sent, received and stored in electronic equipment for the
performance of e-customs procedures.
2. E-customs document means a
document created under the provisions of Clause 1, Article 3, Chapter I of
Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the
financial domain and used for the performance of e-customs procedures.
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4. Release means the customs
offices permission for the goods in the clearance process to be placed at the
disposal of the customs declarant.
5. Clearance for goods or means
of transport means the customs offices permission for the goods to be imported,
exported or placed under another customs management regime or for means of
transport to exit or enter the country upon completion of necessary customs
procedures.
6. Pre-decision means a written
decision of the customs office on the classification, method of customs
valuation and origin for goods expected to be imported or exported on the basis
of requests made and information supplied by enterprises.
7. Security means a form of
undertaking to convince the customs office that the obligations prescribed by
law toward the customs office will be fulfilled within a given period.
8. Risk means potential
non-observance of customs law.
9. Risk management means the
systematic application of management procedures and practices which provide customs
offices with information necessary for dealing with goods lots or on the
movement of goods involving risk.
10. Risk analysis means the
systematic use of available sources of information for scrutinizing the
frequency of risks which are determined to be likely to occur and the extent of
damage possibly caused by these risks.
11. Risk assessment means the
systematic review of priority levels in risk management through assessing and
comparing risk levels with standards, determined risk levels or other indicators.
12. Risk handling means the
customs offices identification of causes of risks, establishment of actions and
allocation of resources for dealing with risks.
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14. Risk file means the
combination of risk indicators based on information already collected, analyzed
and classified.
Article 4.
Principles for implementing customs procedures
Principles for implementing
customs procedures include:
1. Lawfulness, publicity,
quickness and convenience.
2. Risk management-based customs
inspection of imported and exported goods and means of transport on exit and
entry.
2.1. To be-inspected subjects
shall be determined on the basis of:
a/ Risk files compiled by
customs offices;
b/ Reported information on signs
of violation of customs law;
c/ Random selection by the
statistical sampling method to assess compliance by subjects of customs
management.
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a/ Directors of E-Customs
Sub-Departments that receive and process e-customs dossiers shall, within the
decentralized scope of competence, make decision on the form and level of
inspection; decide on change of the form and level of inspection suggested by
the e-customs data processing system when they obtain information on signs of
violation of customs law.
Decisions of directors of
E-Customs Sub-Departments on the form and level of inspection shall be
expressed in the form of decisions to upload or accept risk files on the
e-customs data processing system.
b/ Heads of Clearance Teams
under E-Customs Sub-Departments that receive and process e-customs declarations
shall decide on change of the form and level of inspection when they obtain
information on signs of violation of customs law in the process of inspection.
Article 5.
Risk management
1. Customs offices shall
implement customs procedures, inspect and supervise imported and exported
goods; and means of transport on exit, entry or in transit. In order to
facilitate activities of import, export, exit and entry, on the basis of
organizing the efficient use of existing resources and increasing the ability
of customs management activities in detecting violations of law, customs
offices shall apply risk management in the process of e-customs procedures.
2. The General Director of the
General Department of Customs shall decentralize risk management; determine
specific tasks for each level, and the powers and responsibilities of concerned
individuals; promulgate risk management processes and formulate risk assessment
and classification criteria; formulate criteria for assessing the extent of
observance of customs law, methods of measuring and appraising the extent of
observance and appropriate measures to enhance observance; organize the
compilation, management and uploading of risk files at the general department
level in the e-customs data processing system.
3. Customs officers may be
considered for liability exemption when they have properly implemented
regulations on customs procedures, risk management processes and regulations on
observance management but are unable to recognize risks.
Article 6.
Procedures for registration of participation in e-customs procedures
1. Enterprises shall register
participation in e-customs procedures according to Form No. 1, Appendix XIV to
this Regulation, and submit registration papers to the E-Customs
Sub-Departments with which they make registration (This form may be downloaded
and printed from the General Customs Departments website
http://www.customs.gov.vn).
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Article 7.
E-customs dossiers
1. An e-customs dossier
comprises an e-customs declaration and attached documents as prescribed.
Attached documents may be in electronic or paper form.
2. E-customs documents:
2.1. E-customs documents are
valid for the performance of e-customs procedures like their paper form;
2.2. E-customs documents may be
transformed from paper documents if the following conditions are met: fully reflecting
the contents of the paper document; the paper document displaying the words of
certification ALREADY TRANSFORMED INTO ELECTRONIC FORMAT according to Form No.
11, Appendix XIV to this Regulation, of the transformation of the paper
document into an e-document, and the signature and full name of the customs declarant.
If the customs declarant
is a legal entity, its lawful representative shall sign the paper document
already transformed into an e-document.
2.3. The format of e-customs
documents, lists of standard data used on e-customs documents and other forms
regulated by this Regulation are posted on the General Customs Departments
website http://www.customs.gov.vn).
3. On the basis of risk
management, documents prescribed to be attached to e-customs declarations may
not be required to be submitted or produced or must be produced or submitted to
customs offices.
Article 8.
E-customs declarants
E-customs declarants include:
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2. Persons authorized by owners
of imported or exported goods in accordance with the Enterprise Law;
3. Organizations entrusted by
owners of imported or exported goods;
4. Customs procedure agents;
5. Forwarding agents, shipping
agents, operators of means of transport of imported or exported goods by sea or
air.
Article 9.
Rights and obligations of e-customs declarants
1. Rights of e-customs declarants:
Apart from the rights of customs
declarants
defined in Article 23 of the Customs Law; Article 6 of the Tax Administration
Law, tax policy laws; and Decree No. 27/2007/ND-CP of February 23, 2007, on
e-transactions in the financial domain, e-customs declarants also have the
following rights:
1.1. To pay on a monthly basis
customs fees and other charges collected by customs offices for associations or
organizations;
1.2. To request customs offices
to issue pre-decisions with respect to goods expected to be imported or
exported on the basis of information supplied by enterprises;
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2. Obligations of e-customs declarants:
Apart from the obligations
specified in Article 23 of the Customs Law, Article 7 of the Tax Administration
Law, tax policy laws; and Article 9, Clause 1 of Article 48 of the Law on E-Transactions;
and Article 12 of Decree No. 27/2007/ND-CP of February 23, 2007, on
e-transactions in the financial domain, e-customs declarants also have the
following obligations:
2.1. To preserve and ensure the
integrity of all customs documents (e- and paper forms) for a period prescribed
by the Customs Law, the Law on E-Transactions and relevant guiding documents.
2.2. To copy and preserve copies
of e-customs documents, including move of e-customs documents to another
computer system or storage place.
Article 10.
E-customs procedure agents
Apart from the rights and
obligations specified in Article 9 of this Regulation, customs procedure agents
have the following rights and obligations:
1. Rights of e-customs procedure
agents:
1.1. To perform jobs as agreed
upon in contracts signed with enterprises approved to participate in e-customs
procedures, including:
a/ Performing e-customs
procedures;
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c/ Procedures for lodging
complaints related to imported and exported goods.
1.2. To be assisted by customs
offices in taking observance-increasing measures.
2. Obligations of e-customs
procedure agents:
2.1. To strictly comply with
legal provisions in the process of performing authorized jobs. To take responsibility
before law for improper performance of authorized jobs;
2.2. To supply customs offices
with information on the scope of authorization stated in the agent-hiring
contract;
2.3. In case of signing
contracts with enterprises that have not yet registered participation in
e-customs procedures, customs procedure agents shall request these enterprises
to make registration according to regulations or shall make registration as
authorized by enterprises before performing e-customs procedures;
2.4. To possess
Internet-connected computers under the guidance of customs offices.
Article 11.
Responsibilities of seaport and airport business, enterprises
Seaport or airport business
enterprises shall have their computer networks connected with customs offices to
regularly and promptly notify the latter of information on means of transport
on exit and entry, moving from or to port, and in transit; goods imported,
exported, transported from or to port, in transit from or out of warehouses or
storing yards of seaports or airports under customs management and operation.
Information details shall be supplied in accordance with memos between customs
offices and seaport or airport business enterprises.
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Article 12.
Responsibilities of customs offices
Apart from the responsibilities
defined in the Customs Law, the Tax Administration Law, tax policy laws, and
the Decree on e-transactions in the financial domain, customs offices also have
the following responsibilities:
1. To guide and assist customs declarants
participating in e-customs procedures to discharge their rights and obligations
defined in this Regulation.
2. To receive and process
e-customs documents sent by customs declarants and send feedback with
processing results to customs declarants
via the e-customs data processing system.
3. To build, manage and operate
the e-customs data processing system for implementing e-customs procedures in a
secure, safe, confidential and uninterrupted manner.
Article 13.
Cooperative relations with counterparts of customs offices
1. Customs offices shall
cooperate with business organizations and associations and related parties
(below referred collectively to as counterparts) with a view to constantly
facilitating import and export activities and satisfying the requirement of
increasing the quality of customs management.
2. Cooperation between customs
offices and counterparts is effected on the basis of voluntariness with the
following contents:
2.1. The General Department of
Customs shall cooperate with counterparts in order to implement programs, plans
and schemes on reform and simplification of customs procedures, consultation
and exchange of opinions on problems arising in the course of implementing
e-customs procedures; regularly consider their demands summed and reported by
E-Customs Sub-Departments so as to make proposals to improve legal bases and
the process of e-customs procedures.
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a/ Directly settle problems
arising in the course of implementing e-customs procedures;
b/ Organize exchange of
information, public information work, training, guidance, assistance and
counseling for counterparts on customs issues related to the latter;
c/ Sign, implement, and monitor
the implementation of, memos signed with counterparts;
d/ Collect and analyze demands
and requirements of counterparts so as to work out measures to respond to or
report to the General Department of Customs to respond to them.
3. Customs offices and
enterprises shall appoint focal points for contact between two parties,
organize forces and develop measures for their cooperation.
Article 14.
Taxes, charges and fees
1. Customs offices shall collect
from the 1st to 10th day of the subsequent month customs fees and other charges
collected for associations and organizations for goods lots cleared from
customs procedures in the previous month.
2. If the total tax amount
determined under tax policy laws for an import or export declaration is VND
50,000 (fifty thousand) or less, no tax must be paid.
Customs offices do not collect
or refund tax or fine amounts of VND 50,000 (fifty thousand) or less in the
cases of tax adjustment, tax refund, retrospective tax collection or late tax
payment fine collection.
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Chapter II
E-CUSTOMS PROCEDURES FOR
MEANS OF TRANSPORT BY SEA OR AIR ON EXIT, ENTRY, MOVING TO OR FROM PORT, AND IN
TRANSIT
Section I.
E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT ON ENTRY
Article 15.
E-customs declaration by shipping agents
1. An e-customs dossier
comprises:
1.1. General declaration: e-form
according to Form No. 1, Appendix VI to this Regulation;
1.2. Declaration of cargo
transported by sea: e-form according to Form No. 2, Appendix VI to this
Regulation;
1.3. Crew list: e-form according
to Form No. 4, Appendix VI to this Regulation;
1.4. Crews effects declaration:
e-form according to Form No. 5, Appendix VI to this Regulation;
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1.6. Dangerous goods manifest:
e-form according to Form No. 7, Appendix VI to this Regulation.
2. E-customs declaration
procedures:
When making e-customs
declaration, customs declarants
shall:
2.1. Fill in the form of
declaration of cargo transported by sea strictly according to the items and
standard format in Form No. 2, Appendix VI to this Regulation (declared
information must be specific for the customs office to know and identify the
shape, physic characteristics and quality of the goods. General information is
not accepted. Refer to Form No. 30 in Appendix XIV).
2.2. Send the declaration of
cargo transported by sea to the customs office at least 12 hours before the
ship arrives at port.
2.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, made according to Form No. 13, Appendix VI
to this Regulation, and make adjustment and supplementation as requested by the
customs office;
b/ Receive the notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation, and perform the following jobs:
b.1. Filling in according to the
items and the standard formats the declaration forms specified at Points 1.1,
1.3, 1.4, 1.5 and 1.6, Clause 1 of this Article.
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c/ Receiving feedback from the
customs office.
c.1. Receiving the notice of
request for adjustment and supplementation and making adjustment and
supplementation as requested by the customs office;
c.2. Receiving the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.4. Receive the notice of
instructions on performing sea-going ship customs procedures and comply with
the notices content:
a/ The ships clearance and the
unloading of all cargo are permitted;
b/ The ships clearance and the
unloading of part of cargo are permitted;
c/ The ships clearance and the
unloading of cargo are not yet permitted.
2.5. Make declaration of
modification and supplementation:
After the ship is permitted for
clearance, if they have plausible reasons and obtain the approval of the director
of the E-Customs Sub-Department, customs declarants may modify
and supplement the declaration of cargo transported by sea.
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2.6. Produce, upon request of the
customs office, other dossiers and documents related to the cargo on board the
ship.
Article 16.
E-customs declaration by airlines
1. An e customs dossier
comprises:
1.1. Consolidated declaration:
e-form according to Form No. 8, Appendix VI to this Regulation;
1.2. Declaration of cargo
transported by air: e-form according to Form No. 9, Appendix VI to this
Regulation;
1.3. Flight crew list: e-form
according to Form No. 11, Appendix VI to this Regulation;
1.4. Passenger list: e-form
according to Form No. 12, Appendix VI to this Regulation;
2. E-customs declaration
procedures:
When making e-customs
declaration, customs declarants
shall:
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2.2. Send the information
declared at Point 2.1 of this Clause to the customs office at least 01 hour
before the aircrafts landing or immediately after it takes off at the last
airport in a foreign country for entry into Vietnam.
2.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, and make adjustment and supplementation as
requested by the customs office;
b/ Receive the notice of acceptance
of declared information as certification of full declaration to the customs
office.
2.4. Receive the notice of
instructions on performing sea-going ship customs procedures and comply with
the notices content:
a/ The aircrafts clearance and
the unloading of all cargo are permitted;
b/ The aircrafts clearance and
the unloading of part of cargo are permitted;
c/ The aircrafts clearance and
the unloading of cargo are not yet permitted.
2.5. Make declaration of
modification and supplementation:
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When modifying and supplementing
the declaration of cargo transported by air, customs declarants shall fill
modified and supplemented information in the declaration, clearly stating the
reason, send it to the customs office, receive the notice of request for
adjustment and supplementation, and make modification and supplementation as
requested by the customs office, or receive the notice of acceptance of
declared information as certification of full declaration of to be-adjusted and
-supplemented contents to the customs office.
2.6. Produce, upon request of
the customs office, other dossiers and documents related to the cargo on board
the aircraft.
Article 17.
E-customs declaration by forwarding agents
1. An e-customs dossier comprises:
1.1. House bill of lading for
goods imported by sea: e-form according to Form No. 3, Appendix VI to this
Regulation;
1.2. House air waybill of lading
for goods imported by air: e-form according to Form No. 10, Appendix VI to this
Regulation.
2. E-customs declaration
procedures:
When making e-customs
declaration, customs declarants
shall:
2.1. Fill strictly according to
the items and standard format in the house bill of lading or the house air
waybill of lading specified in Clause 1 of this Article (information declared
in the house bill of lading or the house air waybill of lading must be specific
for the customs office to know and identify the shape, physic characteristics
and quality of the goods. General information is not accepted. Refer to Form No.
30 in Appendix XIV).
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2.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, and make adjustment and supplementation as
requested by the customs office;
b/ Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.4. Make declaration of
modification and supplementation:
Customs declarants may modify
and supplement the house bill of lading or the house air waybill of lading
after receiving the notice of acceptance of declared information if they have
plausible reasons and obtain the approval of the director of the E-Customs
Sub-Department, for house bills of lading, or of the director of the E-Customs
Sub-Department that performs procedures for the aircrafts entry, for house air
waybills of lading.
When modifying and supplementing
information, customs declarants
shall fill modified and supplemented information in the house bill of lading
according to Form No. 3, Appendix VI, or the house air waybill of lading
according to Form No. 10, Appendix VI, clearly stating the reason, send it to
the customs office, receive the notice of request for adjustment and
supplementation, and make modification and supplementation as requested by the
customs office, or receive the notice of acceptance of declared information as
certification of full declaration of to be-adjusted and -supplemented contents
to the customs office.
Article 18.
Examination and receipt of e-customs declaration information
1. Receipt of information:
Customs offices shall via the
e-customs data processing system receive information sent in by shipping
agents, airlines and forwarding agents.
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1.2. If not accepting declared
information, the e-customs data processing system shall send a notice of
request for adjustment and supplementation according to Form No. 13, Appendix
VI to this Regulation.
2. Examination and making of
decision to permit clearance
2.1. The director of the Customs
Sub-Department that receives e-customs declaration information on seagoing ships
or aircraft may make decision to permit clearance for means of transport which
are exempt from customs inspection by uploading the risk item in the e-customs
data processing system within his/her decentralized competence.
2.2. If so requested by the e-customs
data processing system, customs officers shall personally check the information
declared by customs declarants,
specifically: checking information which needs to be checked as requested by
the system and comparing it with management regulations.
If results of examination show
observance with legal provisions, clearance decisions shall be made.
2.3. The head of the team in
charge of procedures for means of transport on entry or exit shall make
decision to permit clearance for means of transport not specified at Points 2.1
and 2.2 of this Clause.
2.4. On the basis of results of
examination, the e-customs data processing system shall send a notice of
instructions on customs procedure performance for seagoing ships or a notice on
instructions on customs procedure performance for aircraft to customs declarants
and port authorities. If a port authority is not yet electronically connected
to the customs office, the notice of instructions on customs procedure
performance for seagoing ships or aircraft shall be sent in writing. A notice
of instructions on customs procedure performance for seagoing ships or aircraft
shows one of the following contents:
a/ Clearance and the unloading
of all cargo are permitted;
b/ Clearance and the unloading
of part of cargo are permitted (stating the reasons);
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3. For cases of declaration of
supplemented and adjusted information, on the basis of results of examination
and decisions of the directors of the Sub-Departments, the e-customs data
processing system shall send to the customs declarant a notice with
the following content:
3.1. Notification on request for
adjustment and supplementation;
3.2. Notification on acceptance
of declared information.
4. Customs offices shall via the
e-customs data processing system receive information on the time of arrival and
departure, stop-over time, time of loading and unloading of goods onto and from
seagoing ship or aircraft sent in by the airport or seaport authority. If the
airport or seaport authority is not yet electronically connected to the customs
office, the receipt of information is effected through paper dossiers.
Section II.
E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT ON EXIT
Article 19.
E-customs declaration by shipping agents
1. An e-customs dossier
comprises:
1.1. General declaration: e-form
according to Form No. 1, Appendix VI to this Regulation;
1.2. Declaration of cargo
transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation;
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1.4. Crew list: e-form according
to Form No. 4, Appendix VI to this Regulation when there is any change compared
with the time of entry or a Vietnamese ship operating along internal routes
applies for exit to operate along international routes:
2. E-customs declaration
procedures:
When making e-customs
declaration, customs declarants
shall:
2.1. Fill according to the items
and standard format in the forms of declaration specified at Points 1.1, 1.2,
1.3 and 1.4, Clause 1 of this Article.
2.2. Send the declared
information specified at Point 2.1 of this Clause to the customs office at
least 01 hour before the ship leaves the port.
2.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, and make modification and supplementation
as requested by the customs office;
b/ Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office:
2.4. Receive the notice on
instructions on customs procedure performance for seagoing ships and comply
with the notices content:
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b/ Clearance is not yet permitted.
2.5. Make declaration of
modification and supplementation:
After the ship is permitted for
clearance and before the ship leaves the port, if they have plausible reasons
and obtain the approval of the director of the E-Customs Sub-Department,
customs declarants
may modify and supplement the declaration of cargo transported by sea.
When modifying and supplementing
the declaration of cargo transported by sea, customs declarants shall fill
modified and supplemented information in the declaration according to Form No.
2, Appendix VI to this Regulation, clearly stating the reason, send it to the
customs office, receive the notice of request for adjustment and
supplementation, and make modification and supplementation as requested by the
customs office, or receive the notice of acceptance of declared information as
certification of full declaration of to be-adjusted and -supplemented contents
to the customs office.
2.6. Produce, upon request of
the customs office, other dossiers and documents related to the cargo on board
the ship.
Article 20.
E-customs declaration by airlines
1. An e-customs dossier for
aircraft on exit comprises:
1.1. Declaration forms and
documents specified in Clause 1, Article 16 of this Regulation;
1.2. The loading list: e-form
according to Form No. 9, Appendix VI to this Regulation.
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When making e-customs
declaration, customs declarants
shall:
2.1. Electronically declare the
loading list
a/ Electronically fill in the
loading list specified at Point 1.2, Clause 1 of this Article;
b/ Send the loading list to the
customs office at least 01 hour before the aircraft leaves the country.
c/ Receive feedback from the
customs office:
c.1/ Receive the notice of
request for adjustment and supplementation, and make modification and
supplementation as requested by the customs office;
c.2/ Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.2. Electronically fill in the forms
of general declaration, declaration of cargo transported by air, flight crew
list declaration and passenger list declaration according to Forms No. 8, 9, 11
and 12, Appendix VI to this Regulation;
a/ Electronically fill in the
forms of general declaration, declaration of cargo transported by air, flight
crew list declaration and passenger list declaration strictly according to the
items and standard formats prescribed in Forms No. 8, 9, 11 and 12, Appendix VI
to this Regulation.
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c/ Receive feedback from the
customs office:
c.1. Receive the notice of
request for adjustment and supplementation, and make modification and
supplementation as requested by the customs office; or
c.2. Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.3. Receive the notice of
instructions on customs procedure performance for aircraft and comply with the
notices content:
a/ Clearance is permitted for
the means of transport on exit;
b/ Clearance is not yet
permitted.
2.4. Make declaration of
modification and supplementation:
After the means of transport is
permitted for clearance and before the aircraft takes off, if they have
plausible reasons and obtain the approval of the director of the E-Customs
Sub-Department that performs procedures for the aircrafts exit, customs declarants
may modify and supplement the declaration of cargo transported by air.
When modifying and supplementing
the declaration of cargo transported by air, customs declarants shall fill
modified and supplemented information in the declaration according to Form No.
9 of Appendix VI, clearly stating the reason, send it to the customs office,
receive the notice of request for adjustment and supplementation, and make
modification and supplementation as requested by the customs office, or receive
the notice of acceptance of declared information as certification of full
declaration of to be- adjusted and supplemented contents to the customs office.
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Article 21.
E-customs declaration by forwarding agents
1. An e-customs dossier
comprises:
1.1. House bill of lading for
goods exported by sea: e-form according to Form No. 3, Appendix VI to this
Regulation;
1.2. House air waybill of lading
for goods exported by air: e-form according to Form No. 10, Appendix VI to this
Regulation.
2. E-customs declaration
procedures:
When making e-customs
declaration, customs declarants
shall:
2.1. Electronically fill
strictly according to the items and standard format in the house bill of lading
and the house air waybill of lading specified in Clause 1 of this Article.
2.2. Send to the customs office
the information electronically declared in the house bill of lading at least 01
hour before the ship leaves the seaport or the house air waybill of lading immediately
after issuing a bill of lading to the consignor.
2.3. Receive feedback from the
customs office:
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b/ Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.4. Make declaration of
modification and supplementation:
Customs declarants may modify
and supplement the house bill of lading or the house air waybill of lading
after receiving the notice of acceptance of declared information and before the
means of transport leaves the airport or seaport if they have plausible reasons
and obtain the approval of the director of the E-Customs Sub-Department, for
house bills of lading, or of the director of the E-Customs Sub-Department that
performs procedures for the aircrafts exit, for house air waybills of lading.
When modifying and supplementing
the declaration, customs declarants
shall fill modified and supplemented information in the house bill of lading
according to Form No. 3, Appendix VI, or in the house air waybill of lading
according to Form No. 9, Appendix VI to this Regulation, clearly stating the
reason, send it to the customs office, receive the notice of request for
adjustment and supplementation, and make modification and supplementation as
requested by the customs office, or receive the notice of acceptance of
declared information as certification of full declaration of to be-adjusted and
-supplemented contents to the customs office.
Article 22.
Examination and receipt of e-customs declaration information
1. Receipt of information
Customs offices shall via the
e-customs data processing system receive information sent in by shipping agents,
airlines and forwarding agents.
1.1. If accepting declared
information, the e-customs data processing system shall send a notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation;
1.2. If not accepting the
declared information, the e-customs data processing system shall send a notice
of request for adjustment and supplementation according to Form No. 13,
Appendix VI to this Regulation.
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2.1. The director of the Customs
Sub-Department that receives e-customs declaration information on seagoing
ships or aircraft may make decision to permit clearance for means of transport
which are exempt from customs inspection by uploading the risk item in the e-customs
data processing system within his/her decentralized competence.
2.2. If so requested by the
e-customs data processing system, customs officers shall personally check the
information declared by customs declarants, specifically: checking
information which needs to be checked at the systems request and comparing it
with management regulations.
If the results of examination
show compliance with legal provisions, clearance decisions shall be made.
2.3. The head of the team in
charge of procedures for means of transport on entry and exit shall make
decision to permit clearance for means of transport not specified at Points 2.1
and 2.2 of this Clause.
2.4. On the basis of results of
examination, the e-customs data processing system shall send a notice of instructions
on customs procedure performance for seagoing ships or a notice on instructions
on customs procedure performance for aircraft to customs declarants and port
authorities. If a port authority is not yet electronically connected to the
customs office, a notice of instructions on customs procedure performance for
seagoing ships or aircraft shall be sent in writing. A notice of instructions
on customs procedure performance for seagoing ships or aircraft shows one of
the following contents:
a/ Clearance is permitted for
the means of transport on exit;
b/ Clearance is not yet
permitted (with the reason clearly stated).
3. For cases of declaration of
supplemented and adjusted information, on the basis of results of examination
and decisions of the directors of the Sub-Departments, the e-customs data
processing system shall send to the customs declarant a notice with
the following content:
3.1. Notification on request for
adjustment and supplementation (clearly stating the reason);
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4. Customs offices shall via the
e-customs data processing system receive information on the time of arrival and
departure, stop-over time, time of loading and unloading of goods onto and from
seagoing ship or aircraft sent in by the airport or seaport authority. If the
airport or seaport authority is not yet electronically connected to the customs
office, the receipt of information shall be effected through paper dossiers.
Section III.
E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT MOVING FROM OR TO PORT
Article 23.
E-customs declaration procedures at ports of departure
1. An e-customs dossier
comprises:
1.1. General declaration for
seagoing ships, or consolidated declaration for aircraft;
1.2. Declaration of cargo
transported by sea or declaration of cargo transported by air;
1.3. House bill of lading or
house air waybill of lading.
2. E-customs declaration:
2.1. E-customs declaration by
shipping agents and airline agents
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a/ Create information in the
general declaration: e-form according to Form No. 1, Appendix VI, for seagoing
ships, or the consolidated declaration: e-form for Form No. 8, Appendix VI, for
aircraft.
When a seagoing ship or aircraft
carries exported goods, the shipping agent or airline agent shall fill in the
declaration of cargo transported by sea or the declaration of cargo transported
by air: e-form according to Form No. 2 or Form No. 9, Appendix VI to this
Regulation (information filled in the declaration of cargo transported by sea
or the declaration of cargo transported by air must be specific for the customs
office to know and identify the shape, physic characteristics and quality of
the goods. General information is not accepted. Refer to Form No. 30 in
Appendix XIV).
b/ Send to the customs office
the general declaration and the declaration of cargo transported by sea at
least 01 hour before the ship leaves the port or the consolidated declaration
and the declaration of cargo transported by air at least 01 hour before the
aircraft takes off.
c/ Receive feedback from the
customs office:
c.1. Receive the notice of
request for adjustment and supplementation, and make modification and
supplementation as requested by the customs office;
c.2. Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office:
2.2. E-customs declaration by
forwarding agents
When making e-customs declaration,
if exported goods are involved, forwarding agents shall follow the provisions
of Article 21 of this Regulation.
3. Receive declared information:
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a/ If accepting declared
information, the e-customs data processing system shall send a notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation;
b/ If not accepting the declared
information, the e-customs data processing system shall send a notice of
request for adjustment and supplementation according to Form No. 13, Appendix
VI to this Regulation.
3.2. The General Department of
Customs shall provide specific guidance on the case in which a means of
transport performs e-customs procedures at the port of departure but the
Customs Sub-Department at the port of arrival has not yet applied e-customs
procedures.
Article 24.
E-customs declaration procedures at ports of arrival
1. An e-customs dossier
comprises:
1.1. General declaration for
seagoing ships, or consolidated declaration for aircraft;
1.2. Declaration of cargo
transported by sea or declaration of cargo transported by air;
1.3. House bill of lading or house
air waybill of lading.
2. E-customs declaration:
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When making e-customs
declaration, shipping agents or airline agents shall:
a/ Fill in the declaration of
cargo transported by sea or the declaration of cargo transported by air: e-form
according to Form No. 2 or Form No. 9, Appendix VI to this Regulation, if
imported goods are involved (information declared in the declaration of cargo
transported by sea or air must be specific for the customs office to know and
identify the shape, physic characteristics and quality of the goods. General
information is not accepted. Refer to Form No. 30 in Appendix XIV).
b/ Send to the customs office
the declaration of cargo transported by sea at least 12 hours before the ship
arrives at the port or the declaration of cargo transported by air at least 01
hour before the aircraft lands.
c/ Receive feedback from the
customs office:
c.1. Receive the notice of
request for adjustment and supplementation, and make modification and
supplementation as requested by the customs office; or
c.2. Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office.
2.2. E-customs declaration by
forwarding agents
When making e-customs
declaration, if imported goods are involved, forwarding agents shall follow the
provisions of Article 17 of this Regulation.
3. Receipt of declared
information:
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a/ If accepting declared
information, the e-customs data processing system shall send a notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation;
b/ If not accepting the declared
information, the e-customs data processing system shall send a notice of
request for adjustment and supplementation according to Form No. 13, Appendix
VI to this Regulation.
3.2. The General Department of
Customs shall provide specific guidance on the case in which a means of
transport performs e-customs procedures at the port of arrival but the Customs
Sub-Department at the port of departure has not yet applied e-customs
procedures.
Section IV.
E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT BY SEA IN TRANSIT
Article 25.
E-customs procedures at ports of entry
1. An e-customs dossier
comprises:
1.1. General declaration: e-form
according to Form No. 1, Appendix VI to this Regulation.
1.2. Declaration of cargo transported
by sea: e-form according to Form No. 2, Appendix VI to this Regulation.
2. E-customs declaration:
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2.1. Fill in the general
declaration and the declaration on cargo transported by sea strictly according
to the items and formats specified at Points 1.1 and 1.2, Clause 1 of this
Article (information declared in the declaration of cargo transported by sea
must be specific for the customs office to know and identify the shape, physic
characteristics and quality of the goods. General information is not accepted.
Refer to Form No. 30 in Appendix XIV).
2.2. Send to the customs office
the above declarations at least 12 hours before the ship arrives at port.
2.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, and make modification and supplementation
as requested by the customs office;
b/ Receive the notice of
acceptance of declared information as certification of full declaration to the
customs office;
2.4. Receive the notice on
instructions on customs procedure performance for seagoing ships and comply
with the notices content:
a/ Clearance is permitted for
the means of transport for transit;
b/ Clearance is not yet
permitted.
3. Examination and receipt of
declared information:
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Customs offices shall via the
e-customs data processing system receive information sent in by shipping
agents.
a/ If accepting declared
information, the e-customs data processing system shall send a notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation;
b/ If not accepting the declared
information, the e-customs data processing system shall send a notice of
request for adjustment and supplementation according to Form No. 13, Appendix
VI to this Regulation.
3.2. Examination and making of
decision to permit clearance
a/ The director of the Customs
Sup-Department that receives e-customs declaration information on seagoing
ships or aircraft may make decision to permit clearance for means of transport
which are exempt from customs inspection by uploading the risk item in the
e-customs data processing system within his/ her decentralized competence.
b/ If so requested by the
e-customs data processing system, customs officers shall personally check the
information declared by customs declarants, specifically: checking
information which needs to be checked at the systems request and comparing it
with management regulations.
If results of examination show
compliance with legal provisions, clearance decisions shall be made.
c/ The head of the team in
charge of procedures for means of transport on entry or exit shall make
decision to permit clearance for means of transport not specified at Items a
and b of this Point.
d/ On the basis of results of
examination, the e-customs data processing system shall send a notice of
instructions on customs procedure performance for seagoing ships to customs declarants
and port authorities. If a port authority is not yet electronically connected
to the customs office, the notice of instructions on customs procedure
performance for seagoing ships shall be sent in writing. A notice of
instructions on customs procedure performance for seagoing ships shows one of
the following contents:
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d.2. Clearance is not yet
permitted (clearly stating the reason).
4. The General Department of
Customs shall provide specific guidance on the case in which a means of
transport performs e-customs procedures at the port of entry but the Customs
Sub-Department at the port of exit has not yet applied e-customs procedures.
Article 26.
E-customs procedures at ports of exit
1. E-customs declaration
When making e-declaration,
shipping agents shall:
1.1. Fill in the general
declaration according to Form No. 1, Appendix VI to this Regulation.
1.2. Send to the customs office
the general declaration before the ship leaves port.
1.3. Receive feedback from the
customs office:
a/ Receive the notice of request
for adjustment and supplementation, and make modification and supplementation
as requested by the customs office;
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2. Receipt of declared
information:
2.1. Customs offices shall via
the e-customs data processing system receive information sent in by shipping
agents.
a/ If accepting declared
information, the e-customs data processing system shall send a notice of
acceptance of declared information according to Form No. 13, Appendix VI to
this Regulation;
b/ If not accepting the declared
information, the e-customs data processing system shall send a notice of
request for adjustment and supplementation according to Form No. 13, Appendix
VI to this Regulation.
2.2. Examination and making of
decision to permit clearance:
a/ The director of the Customs
Sup-Department that receives e-customs declaration information on seagoing
ships may make decision to permit clearance for means of transport which are
exempt from customs inspection by uploading the risk item in the e-customs data
processing system within his/her decentralized competence.
b/ If so requested by the
e-customs data processing system, customs officers shall personally check the
information declared by customs declarants, specifically: checking
information which needs to be checked at the systems request and comparing it
with management regulations.
If results of examination show
compliance with legal provisions, clearance decisions shall be made.
c/ The head of the team in
charge of procedures for means of transport on entry or exit shall make
decision to permit clearance for means of transport not specified at Items a
and b of this Point.
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d.1. Clearance is permitted for
the means of transport for exit;
d.2. Clearance is not yet
permitted (clearly stating the reason).
2.3. Customs Sub-Departments of
port of entry and port of exit shall take supervisory measures to keep goods on
board ships intact during transit.
2.4. The General Department of
Customs shall provide specific guidance on the case in which a means of
transport performs e-customs procedures at the port of exit but the Customs
Sub-Department at the port of entry has not yet applied e-customs procedures.
Chapter
III
SPECIAL PRIORITY TRADERS
IN CUSTOMS PROCEDURES
Article 27.
Purposes of recognition of special priority traders
1. To encourage traders to
properly observe the customs law.
2. To create the most favorable
conditions for commercial import and export activities while ensuring effective
customs management.
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To be recognized as special
priority traders in customs procedures, traders must satisfy the following conditions:
1. Having properly observed
customs law by the time of consideration for recognition.
Newly established traders shall
be determined as having properly observed customs law in the following cases: traders
merged, separated or newly invested from recognized special priority traders
(including traders recognized overseas as special priority traders in customs
procedures);
2. Having a transparent
accounting system compliant with all provisions of the Accounting Law and
accounting standards, facilitating audit work;
3. Having an information
technology system for managing all data on goods production, business,
transportation and forwarding activities meeting customs management
requirements, specifically:
3.1. Managing all
cost-accounting work in accordance with current accounting management
regulations;
3.2. For production and business
traders, the system must be capable of managing all stages of production and
business chains. The system is capable of balancing inputs and outputs
according to management regulations promulgated by customs offices.
3.3. Supplying sufficient
information at the request of customs offices;
3.4. Being capable of preserving
goods production, business, transportation and forwarding records in electronic
form in a secure and safe manner for a period 5 years longer than currently
prescribed by law;
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5. Having sound financial
capability;
6. Having a contingent of staff
in charge of performing customs procedures who possess professional customs
certificates, or using capable customs procedures agents with good records of
observance of customs law.
Article 29.
Procedures for registration for recognition as special priority trader
1. Submitting of dossiers of
request for recognition as special priority trader.
Traders that fully meet the
conditions specified in Article 28 of this Regulation shall submit dossiers of
request to the General Department of Customs, each comprising the following
papers:
1.1. Written request for
recognition as special priority trader, made according to Form No. 3, Appendix
XIV to this Regulation;
1.2. Copy of the trader
establishment decision (business registration certificate or investment
license/ investment certificate);
1.3. Report on self-assessment
of satisfaction of all conditions required for a special priority trader.
2. Order of receipt of dossiers
of registration and consideration for recognition as special priority trader
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2.1. Receiving and checking the
completeness and validity of registration dossiers
If a dossier is complete and
valid, it shall issue a notice on acceptance of the dossier. If rejecting the
dossier, it shall issue a written reply clearly stating the reason.
2.2. Requesting the
trader-registrant to supply information on satisfaction of all conditions
required for a special priority trader.
Within 30 days after the dossier
is accepted, the trader shall supply sufficient information as requested by the
General Department of Customs.
A trader that fails to prepare
sufficient information on time as requested may make a written request to the
General Department of Customs for consideration and extension for another 30
days.
For a trader that fails to
supply sufficient information at the request of the General Department of
Customs or make clear the supplied information, or refuses to supply
information, the General Department of Customs shall issue a written notice of
its refusal to consider recognition as special priority trader.
2.3. Assessing and appraising
dossiers of registration and making decision to recognize special priority
traders
The General Department of
Customs shall check and evaluate the compliance of traders. Traders shall
coordinate with and create conditions for customs offices to evaluate the extent
of trader compliance.
Within 180 working days from the
date of acceptance of the dossier, if a trader is determined to satisfy all
conditions specified in Article 29 of this Regulation, the General Director of
the General Department of Customs shall issue certificates of recognition as
special priority trader according to Form No. 4, Appendix XIV to this
Regulation. The certificate shall be sent to the trader and notified to
concerned state agencies.
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If refusing to grant a
certificate of recognition as special priority trader, the General Department
of Customs shall issue a written reply clearly stating the reason to the
trader.
Article 30.
Procedures for withdrawal of certificates of recognition as special priority
trader
1. Cases of withdrawal
Traders that have been
recognized as special priority traders but cannot maintain the conditions
specified in Article 28 of this Regulation shall have their certificates of
recognition withdrawn.
2. Withdrawal procedures
2.1. When having sufficient
grounds for determining that a trader has violated the prescribed conditions on
special priority trader, the customs office that has made a written record of
the violation shall make decision to suspend the traders right to enjoy customs
procedure priorities in the area under its management, and send a report
enclosed with relevant documents to the General Department of Customs.
The General Department of
Customs shall consider and make decision to suspend the traders right to enjoy
customs procedure priorities nationwide. If ascertaining that the trader has
violated the prescribed conditions on special priority trader, the General
Department of Customs shall carry out procedures for withdrawing the
certificate, upload information in the e-customs data processing system, and
notify it to concerned agencies and on the mass media.
2.2. When receiving information
on signs of violation of conditions on special priority trader, the customs
office shall immediately send a report together with relevant documents to the
General Department of Customs for promptly taking measures to verify the
information and conduct unexpected inspection when necessary.
If finding that the trader does
not violate the conditions on special priority trader, the General Department
of Customs shall issue a written notice thereon to the reporting customs
office.
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Article 31.
Rights and obligations of special priority traders
1. Rights of special priority
traders:
Apart from the rights specified
in Clause 1, Article 8 of this Regulation, special priority traders are
entitled to:
1.1. Use provisional customs
declarations for release of goods: complete clearance procedures on the basis
of using single e-declarations/month (below referred to as monthly
e-declarations) for all regularly imported and exported goods with the same
partner, of the same form of import and export, and already released under
provisional customs declaration forms;
1.2. Have documentary
inspections or physical inspections of goods conducted at their offices or
other places registered by them and accepted by customs offices;
1.3. Perform e-customs
procedures 24 hours a day and 7 days a week;
1.4. Use the form of security in
the form of pledge of trust for fulfilling tax liabilities.
2. Obligations of special
priority traders:
Apart from the obligations
specified in Clause 1, Article 8 of this Regulation, special priority traders
are obliged to:
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2.2. Observe periodical
compliance inspection and appraisal requests according to plan notified in
advance or unexpected requests of customs offices;
2.3. Properly and fully
implement commitments stated in the memo of understanding with customs offices.
Article 32.
Provisional declaration for release of goods
When making e-customs
declaration, customs declarants
shall:
1. Create e-customs declaration
information on computer strictly according to the items and standard format
specified in Form No. 1, Appendix VII to this Regulation, and take
responsibility for the declared information.
If customs declarants are customs
procedure agents, they shall clearly declare the contents authorized to them.
2. Send the e-customs
declaration to the customs office.
3. Receive feedback from the
customs office:
3.1. Receive and comply with the
requests stated in the notice of instructions on e-customs procedure
performance;
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3.3. For goods permitted by the
customs office for release on the basis of a provisional declaration, in order
to receive the goods, the customs declarant shall bring the goods release
order to the border-gate Customs Sub- Department.
Article 33.
Examination and receipt of provisional declarations
The e-customs data processing
system shall automatically examine and receive registration of provisional
declarations and accept goods release based on these declarations.
If detecting signs of violation
of customs law, the director of the E-Customs Sub-Department shall make
decision to conduct physical inspection of goods.
For goods subject to management
according to commodity policies and taxable goods, these commodity policies and
tax policies are applied at the time of registration of provisional
declarations.
Article 34.
Declaration and receipt of information for finalizing provisional declarations
1. Declaration of information
for finalizing provisional declarations
Within 30 days after registering
the provisional declaration, the customs declarant shall declare
information for finalizing the provisional declaration.
When declaring information for
finalizing the provisional declaration, the customs declarant shall:
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If customs declarants are customs
procedure agents, they shall clearly declare the contents authorized to them.
1.2. Send the e-customs
declaration to the customs office.
1.3. Receive feedback from the
customs office:
a/ Receive the notice of
rejection of information for finalizing the provisional declaration according
to Form No. 3, Appendix VII to this Regulation, and make adjustment and
supplementation at the request of the customs office;
b/ Receive the notice of
acceptance of information for finalizing the provisional declaration according
to Form No. 3, Appendix VII to this Regulation.
2. Receipt of information for
finalizing the provisional declaration
The e-customs data processing
system shall automatically check and receive information for finalizing
provisional declarations and certify clearance based on finalized declarations;
if rejecting such information, the system shall send a notice of rejection of
information for finalizing the provisional declaration, clearly stating the
reason.
Article 35.
Declaration of receipt of information for finalizing multiple provisional
declarations
1. Declaration of information
for finalizing multiple provisional declarations
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1.2. Declaration of information
in monthly e-declarations must be made from the 1st to the 5th every month.
1.3. When making monthly
e-declaration, customs declarants
shall:
a/ Create e-customs declaration
information on computer strictly according to the items and standard format
specified in Form No. 2, Appendix VII to this Regulation, and take
responsibility for the declared information.
If customs declarants are customs
procedure agents, they shall clearly declare the contents authorized to them.
b/ Send the monthly e-customs
declaration to the customs office.
c/ Receive feedback from the
customs office:
c.1. Receive the notice of
rejection of information in the monthly e-declaration according to Form No. 3,
Appendix VII to this Regulation, and modify and supplement information for
finalizing the provisional declaration at the request of the customs office;
c.2. Receive the notice of
acceptance of information in the monthly e-declaration according to Form No. 3,
Appendix VII to this Regulation, for completing customs procedures.
2. Receipt of information in
monthly e-declarations
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Chapter IV
E-CUSTOMS PROCEDURES FOR
GOODS IMPORTED AND EXPORTED UNDER PURCHASE AND SALE CONTRACTS
Article 36.
E-customs dossiers for goods imported and exported under purchase and sale
contracts
1. E-customs dossier for
exported goods
1.1. E-customs declaration made
according to Form No. 1, Appendix VIII to this Regulation.
When it is necessary to produce
and submit the paper declaration at the request of competent agencies, the
e-customs declaration shall be printed out according to Form No. 5a, Appendix
XIV to this Regulation.
1.2. In the following specific
cases, an e-customs dossier for exported goods must additionally comprise the
following documents:
a/ Bill of lading: e-form
according to Form No. 3 (for goods transported by sea) or Form No. 10 (for
goods transported by air), Appendix VI to this Regulation, or 01 copy of the
original or master copy of the bill of lading on which appears the word copy or
a document of validity equivalent to bill of lading for goods exported to abroad
or the financial invoice for goods sold to an export processing enterprise in
the case the customs declarant
requests the customs office to certify actual exportation;
b/ Detailed list of goods, for
goods of different kinds or packages: 01 original;
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d/ Other documents as prescribed
by relevant laws: e-form or 01 printed copy each.
2. E-customs dossier for
imported goods:
2.1. E-customs declaration
according to Form No. 1, Appendix VIII to this Regulation.
When it is necessary to produce
and submit the paper declaration at the request of competent agencies, the
e-customs declaration shall be printed out according to Form No. 5b, Appendix
XIV to this Regulation.
2.2. Goods purchase and sale
contract or paper of equivalent validity: e-form according to Form No. 17,
Appendix VIII to this Regulation, or 01 printed copy;
2.3. Commercial invoice: an
e-form according to Form No. 4, Appendix VIII to this Regulation, or 01
original;
2.4. Bill of lading: 01 copy of
the original or master copy of the bill of lading on which appears the word
copy or a document of validity equivalent to bill of lading or an e-form
according to Form No. 3 (for seaway), Form No. 10 (for airway) in Appendix VI
to this Regulation;
2.5. In the following specific
cases, an e-customs dossier for imported goods must additionally comprise the
following documents:
a/ Detailed list of goods, for
goods of different kinds or packages: 01 original;
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c/ Expertise document, for goods
cleared on the basis of expertise results: an e-form according to Form No. 11,
Appendix VIII to this Regulation, or 01 original;
d/ Import value declaration, for
goods subject to value declaration: an e-form according to Form No. 2, Appendix
VIII;
dd/ Import permit issued
by a competent state agency, for goods subject to import permit as prescribed
by law: an e-form according to Form No. 3, Appendix VIII to this Regulation, or
01 original, for a single importation, or a copy, for multiple importations,
together with the original for comparison;
e/ Certificate of origin (C/O),
for customs declarants
who request application of special preferential import tax rates: an e-form
according to Form No. 5, Appendix VIII to this Regulation, or 01 original.
g/ Other documents as prescribed
by relevant laws: e-form according to Form No. 15, Appendix VIII to this
Regulation, or 01 printed copy.
3. For copies of documents
specified in this Article, the trader head or his/her authorized person shall
certify them by signing their names and affixing the seal to and take
responsibility for the legality of these papers.
Article 37.
E-customs declaration
When making e-customs
declaration, customs declarants
shall:
1. Create e-customs declaration
information on computer strictly according to the items and standard format
specified in Form No. 1, Appendix VIII to this Regulation, and take responsibility
for the declared information.
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2. Send the e-customs
declaration to the customs office.
3. Receive feedback from the
customs office:
3.1. Receive the notice of
rejection of the e-customs declaration, and modify and supplement the
e-declaration at the request of the customs office.
3.2. Receive the notice of
instructions on customs procedure performance and, if the e-customs declaration
form is accepted, perform the following jobs:
a/ Comply with the requests
stated in the notice of instructions on e-customs procedure performance;
b/ Print out the declaration (02
copies) according to Form No. 5a, for exported goods, or Form No. 5b, for
imported goods, in Appendix XIV to this Regulation, based on the e-customs
declaration already accepted by the customs office (below referred to as the
printed e-customs declaration); the appendix to the printed e-customs
declaration, according to Form No. 6a, for exported goods, or Form No. 6b, for
imported goods, in Appendix XIV to this Regulation, if the exported or imported
goods are of 4 or more different kinds; the list of containers, made according
to Form No. 15, Appendix XIV, if any; sign and affix the seal on the printed
e-customs declaration, its appendix and the list of containers;
c/ For goods permitted for
prompt clearance based on the e-customs declaration, the customs declarant
shall bring the printed e-customs declaration to the customs office for
certification of completed e-clearance;
d/ For goods for which the
E-Customs Sub-Department requests submission or production of documents in the
customs dossier before clearance, the enterprise shall submit or produce the
printed e-customs declaration together with documents in the customs dossier as
requested;
dd/ For goods for which
the E-Customs Sub-Department requests production of documents in the customs
dossier and of which it will conduct physical inspection, the enterprise shall
submit and produce the printed e-customs declaration together with documents in
the customs dossier and produce as requested the goods for inspection by the
E-Customs Sub-Department;
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g/ Certification of e-clearance
completed, release of goods or delivery of goods for preservation shall be made
at the E-Customs Sub-Department with which the e-customs declaration was
registered or the section in charge of e-customs procedures at border gate.
4. When the customs declarant
needs certification of actual exportation for an exported goods lot, the
customs declarant
shall supply additional information on the bill of lading or financial invoice
(for goods exported into an export processing zone) and receive the customs
offices notice of actual exportation.
5. Customs declarants may submit or
produce later the originals of some documents in the customs dossier, except
the export or import permit for goods subject to export or import permit as
prescribed by law, and must declare the late submission on the e-customs
declaration. They shall declare and submit/ produce documents at the request of
the customs office within 30 days from the date of registration of e-customs
declarations.
The director of the E-Customs
Sub-Department which receives and processes e-customs declarations may permit
late submission by making decision to upload the risk item in the e-customs
data processing system and to adjust it when necessary.
6. Customs declarants may make
incomplete e-customs declarations for performing customs procedures when fully
meeting the following conditions:
6.1. An incomplete e-customs
declaration is a declaration made according to the items and format specified
in Clause 1 of this Article but does not yet contain complete information on
exported goods.
6.2. Customs declarants may make
incomplete e-customs declarations for performing customs procedures for
imported goods.
a/ When making incomplete
e-customs declarations, customs declarants shall declare incomplete
information on the basis of existing documents in the e-customs dossier;
b/ The declared commodity code
must not be different from that filled in the e-customs declaration to be
completed later. If the identification of a commodity code requires analysis
and assessment of the exported or imported goods, the director of the E-Customs
Sub-Department may make decision on a case-by-case basis;
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6.3. Customs declarants shall
complete e-customs declarations under the provisions of Clause 1 of this
Article immediately after obtaining full information on the imported goods on
the basis of documents in customs dossiers which must be available within the
time limit prescribed by law, for completing e-customs procedures.
6.4. For taxable goods, tax
policies effective at the time of registration of e-customs declarations are
applied.
6.5. Acceptance of incomplete
e-customs declarations is decided by directors of E-Customs Sub-Departments on
a case-by-case basis.
7. Customs declarants may request
customs offices to permit modification and supplementation or replacement of
e-customs declaration already registered provided that:
7.1. Modification and
supplementation after the issuance of channeling decisions and before the
physical inspection of goods;
7.2. Modification and
supplementation when the customs declarant himself/herself finds out errors
affecting the payable tax amount within 60 days from the date of registration
of the customs declaration but before the customs office conducts tax
examination and inspection at the customs declarants office;
7.3. Modification and
supplementation when the goods have been cleared, if the modification and
supplementation of the e-customs declaration do not affect the import and
export control policy and tax policy applicable to imported and exported goods
and before the customs office conducts post-clearance inspection;
7.4. Modification and
supplementation after the goods inspection starts but does not yet finish, if
plausible reasons are given in writing;
7.5. Replacement of the
e-customs declaration in case of change of the form of importation or
exportation, provided that the goods are not yet released;
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Article 38.
Time of e-customs declaration
1. The time when customs declarants
must fill in the e-customs declaration for imported and exported goods is as
prescribed in Clause 1 and Clause 2, Article 18 of the Customs Law.
2. The e-customs data processing
system shall receive e-customs declarations 24 hours a day and 7 days a week.
Customs offices shall examine and register e-customs declarations during
working hours.
Directors of E-Customs
Sub-Departments shall make decision on examination and registration of
e-customs declarations outside working hours.
Article 39.
Examination and receipt of registration of e-customs declaration forms
1. The e-customs data processing
system shall automatically check and receive registration of e-customs
declarations.
If so requested by the system,
customs officers shall themselves preliminarily check the information declared
by customs declarants,
specifically:
1.1. Checking the compatibility
between names and codes of imported or exported goods;
1.2. Checking the full
declaration of items in the e-customs declaration;
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2. In case of rejection, the
e-customs data processing system shall send a notice on rejection of the
e-customs declaration, clearly stating the rejection reason.
3. In case of acceptance, the e-customs
data processing system shall issue an e-customs declaration number and channel
the declaration in one of the following forms:
3.1. Accepting clearance based
on declared e-customs information.
3.2. Checking documents in the
customs dossier before the clearance of goods. Customs officers shall check
documents, upload the results of examination in the e-customs data processing
system; print out 02 paper document examination result cards, according to Form
No. 7, Appendix XIV to this Regulation, sign and affix the seal to the cards,
request customs declarants
to sign the cards; then hand 01 card to customs declarants while filing
the other card in the dossier.
3.3. Checking paper documents in
the customs dossier and conduct physical inspection of goods before permitting
clearance.
Customs officers shall check
paper documents in the customs dossiers under the provisions of Clause 3.2 of
this Article.
Customs officers who conduct
physical inspection of goods shall upload the results of inspection in the e-customs
data processing system; print 02 goods inspection result cards, according to
Form No. 8, Appendix XIV to this Regulation, sign and affix the seal to the
cards, request customs declarants
to sign the cards; then hand 01 card to the customs declarants while filing
the other card in the dossier.
Article 40.
Management of import and export permits
1. Before or when filling in an
e-customs declaration for importing or exporting the first goods lot under an
import or export permit (including an extract of the import or export permit
already registered at another Customs Sub-Department), customs declarants
shall declare the permit according to the items and standard format in Form No.
3, Appendix VIII to this Regulation.
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If so requested by the e-customs
data processing system or competent authorities, customs officers shall check
permits. If accepting these permits, they shall give certification in the
e-customs data processing system, and, in case of submission of paper
documents, give certification E-customs procedure performance registered, sign
and affix the seal to the export or import permits, and return them to customs declarants.
2. The e-customs data processing
system shall automatically monitor import and export permits of customs declarants
for goods for which import or export customs procedures are performed at
E-Customs Sub-Departments on the basis of goods codes in the Import and Export
Tariffs or reference codes provided by customs declarants and the
permits contents.
Import or export permits already
registered at an E-Customs Sub-Department are not used for the performance of
customs procedures at another E-Customs Sub-Department. If they have to perform
customs procedures at another E-Customs Sub-Department, customs declarants
shall use permit extracts. A permit extract may be used for a certain goods lot
or for the whole period, depending on the customs declarants import and
export plan. Another Customs Sub-Department shall monitor permit extracts,
issue monitoring cards and make reconciliation according to current
regulations.
When they need permit extracts,
customs declarants
shall fill in Form No. 3, Appendix VIII to this Regulation, and send the form
to the E-Customs Sub-Department.
If the declared information is
accepted by the e-customs data processing system, customs declarants shall print
permit extracts, Form No. 16 in Appendix XIV to this Regulation, sign and affix
the seal to them for production to the E-Customs Sub-Department. On the basis
of the results of examination of permit extracts, the head of the clearance
team shall make decision to accept permit extracts, sign and affix the seal
E-Customs Sub-Department to these extracts, then upload the result in the
e-customs data processing system.
If rejecting the declared
information or a permit extract, the e-customs data processing system shall
issue a reply, clearly stating the reason.
Article 41.
Examination of e-customs dossiers
1. Form and extent of
examination
1.1. Forms of examination:
Examining paper documents, examining e-documents (including also e-document
transformed from paper documents);
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1.3. The form and extent of
examination are determined under Clause 2, Article 4 of this Regulation.
2. Examination contents
Examining the declared contents
on the e-customs declaration and documents in e-customs dossiers, comparing the
declared contents with documents in e-customs dossiers; and checking the
compliance of the declared contents with legal provisions.
Article 42.
Inspection of goods
1. Form and extent of inspection
1.1. Form of inspection:
inspection by customs officers, by machines, technical devices and other
professional measures;
1.2. Extent of inspection:
exemption from inspection; inspection of part or the whole of goods lot;
1.3. The form and extent of
inspection are determined under Clause 2, Article 4 to this Regulation.
2. Inspection contents
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Article 43.
Examination contents in the clearance process
1. Examination to determine
names and codes of goods
1.1. The E-Customs
Sub-Department that receives and processes customs dossiers shall determine the
names and codes of goods. If finding that the declaration by a customs declarant
is incorrect, it shall explain it to the customs declarant so that the
latter can adjust the name and code of goods according to regulations, and give
instructions on the classification of goods and application of codes to goods.
If customs officers, the
E-Customs Sub-Department or the provincial/municipal Customs Department cannot
determine the name and code of a goods, they shall report it to their immediate
superiors for instruction, except for the case stated at Point 1.2 below.
1.2. If it is impossible to
correctly determine the name and code of a goods unless its composition,
content, ingredients, nature and utility are put up for laboratory analysis,
the E-Customs Sub-Department shall together with the goods owner take samples
of the goods and send them to the Center for Analysis and Classification of
Imported and Exported Goods under the General Department of Customs (below
referred to as the Center) for analysis and classification. On the basis of the
analysis and classification result of the Center and other information, the
E-Customs Sub-Department that receives and processes the customs dossier shall
decide on the goods code.
1.3. If the customs declarant
disagrees to the name and code of the goods determined by the E-Customs
Sub-Department, he/she and the customs office shall together take samples, then
choose through agreement an assessment trader for assessment of the samples.
The assessment result of the assessment trader is the basis for the two parties
to take follow-up action.
If the customs declarant
and the customs office cannot reach agreement in selecting an assessment
trader, the customs officer may select an assessment trader and make conclusion
based on the results of assessment conducted by this trader. If the customs declarant
does not agree to this conclusion, he/she may lodge a complaint in accordance
with law
2. Examination to determine
goods quantity
2.1. For ordinary goods items,
the customs office shall prioritize the use of modern machines and technical
equipment to check the quantities of goods. If detecting signs of violations
related to quantity and weight of goods, customs officers shall personally
inspect the goods for accurate determination.
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When there are grounds for
ascertaining that examination cannot be conducted by the Customs modern
machines and technical equipment or customs officers themselves, the customs
office may permit the customs declarant
to request assessment by an assessment trader.
Traders conducting assessment
must meet all capability conditions prescribed by the Commercial Law and
specific assessment requirements and shall take responsibility before law for
their assessment results.
3. Examination to determine
goods quality
3.1. For imported goods on the
list of products and goods subject to quality inspection
Customs offices shall perform customs
procedures on the basis of quality inspection registration papers or written
notices on goods lots eligible for exemption from inspection (subject to
documentary inspection only) or written notices on quality inspection results,
food hygiene and safety inspection results or quarantine results which are
satisfactory for import.
3.2. For imported goods not on
the list of products and goods subject to quality state inspection
a/ If, though having used their
means and equipment, the customs offices cannot determine the quality of goods
for the purpose of applying goods import and export management policies, they
shall reach agreement with customs declarants on the selection of an
assessment trader to conduct assessment. The assessment traders conclusions are
binding on the parties. Assessment can be conducted on the basis of samples or
technical documents (catalogues, etc).
When there are grounds for
ascertaining that examination cannot be conducted by the Customs modern
machines and technical equipment or customs officers themselves, the customs
office may permit the customs declarant
to request assessment by an assessment trader.
Traders conducting assessment
must meet all capability conditions prescribed by the Commercial Law and
specific assessment requirements and shall take responsibility before law for
their assessment results.
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4. Examination to determine the
origin of goods
4.1. The examination of the
origin of goods must be based on the actual conditions of goods, e-customs
dossiers and information relating to goods.
4.2. The identification of the
origin of imported or exported goods shall be conducted under the provisions of
the Governments Decree No. 19/2006/ND-CP of February 20, 2006, and relevant
guiding documents.
For imported goods eligible for
tariff incentives under treaties to which Vietnam has signed or acceded, origin
regulations in implementation of these treaties are applied.
4.3. Customs declarants shall take
responsibility before law for the origin of exported goods. Customs officers
may request customs declarants
to supply necessary documents to prove the origin of their goods only when they
doubt about the origin of exported goods.
4.4. Cases in which C/Os must be
produced and/ or submitted, cases in which C/Os are not required to be produced
and/or submitted in customs dossiers for imported goods:
a/ Cases in which e- or paper
C/Os must be produced and/or submitted:
a.1. Goods originating from a
country or a group of countries to which Vietnam accords special preferential
tax rates in accordance with Vietnamese law and treaties to which Vietnam has
signed or acceded;
a.2. Imported goods subject to
special import management procedures in accordance with Vietnamese law or
bilateral or multilateral treaties to which Vietnam is a contracting party;
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a.4. Goods imported from
countries which are announced by Vietnam to currently be subject to dumping
tax, anti-price subsidy tax, safeguards, tariff quotas or quantitative
restrictions.
b/ Cases in which C/Os are not
required to be produced and/or submitted:
b.1. Imported goods eligible for
most-favored nation or ordinary tax rates and not falling into the cases
specified above;
b.2. Imported goods eligible for
special preferential tax rates and of the FOB value not exceeding USD 200.
In this case, customs declarants
shall declare by themselves and take responsibility before law for the origin
of goods.
4.5. If the actual origin of
imported goods and the origin declared by a customs declarant are not the
same but still within a country or territory entitled to Vietnams most-favored
nation treatment, the customs office shall still impose the preferential tax
rate as prescribed but, depending on the nature and severity of the violation,
consider and handle the violation in accordance with law.
4.6. C/Os already submitted to
the customs office cannot be substituted or modified in content, except for
plausible reasons and when they are modified and substituted by their issuing
agency within the time limit prescribed by law.
4.7. Conditions for application
of preferential tax rates are prescribed for imported goods in general,
regardless of the form of import and export of goods.
4.8. If doubting the origin of
goods, the customs office may request the customs declarant to supply
additional documents (if any) as proof, or request a competent authority of the
country of exportation to give certification. Pending the availability of
verification results, the goods are not eligible for preferential tariffs but
customs procedures can be still performed for them.
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5. Tax examination
Customs officers shall examine
tax dossiers as follows:
5.1. Examining the grounds for
determining that the goods are tax-free in case the customs declarant declares that
the goods is not subject to import tax, export tax, value added tax or special
consumption tax.
5.2. Examining the grounds for
determining the goods eligibility for tax exemption or reduction in case the
customs declarant
declares that the goods are entitled to tax exemption or tax reduction or
exemption consideration.
5.3. Checking the tax bases so
as to determine the payable tax amount in case the imported or exported goods
are taxable. The checking contents include:
a/ Checking the customs declarants
declaration of the quantity and unit of calculation of the imported or exported
goods;
b/ Checking the value declared
by the customs declarant
and implementing current regulations on customs valuation of imported and
exported goods;
c/ Checking the customs declarants
declaration of the import tax, export tax, value added tax and/or special
consumption tax rates; and price differences (if any);
d/ Checking the conditions for
application of the tax payment time limit or tax enforcement measures as
prescribed by the tax law.
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1. Forms of sampling: Taking
sample goods, photographing.
2. Cases in which sampling is
required:
2.1. At the request of customs
officers
The e-customs data processing
system shall automatically identify goods lots for which sampling is required
and the form of sampling.
When it is necessary to take
samples or change the form of sampling for customs management purposes, the
head of the clearance team under the E-Customs Sub-Department that receives and
processes e-customs declarations shall make sampling decisions.
2.2. At the request of customs declarants.
3. Sampling procedures:
3.1. Samples must be taken in a
minimum number sufficient for analysis, assessment and classification according
to regulations on analysis and classification of imported and exported goods;
3.2. When taking samples, a
sampling written record must be made according to Form No. 17, Appendix XIV,
and uploaded in the e-customs data processing system, and filed together with
the samples;
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3.4. Samples must be signed by
the two parties for certification and sealed;
3.5. Upon handover of samples, a
handover written record must be made and signed for certification.
3.6. Imported raw materials and
materials for the production of goods for export which are permitted for
transportation to border gate and are exempt from physical inspection but are
subject to sampling must have samples taken at border-gate customs offices or
manufacture plants, factories or establishments. The sampling shall be
indicated in box 14 on the export declaration or box 17 on the import
declaration.
If the customs declarant
requests sampling at a border gate, the E-Customs Sub-Department or border-gate
Customs Sub-Department shall take samples according to regulations.
If the enterprise requests
sampling at the manufacture plant, factors or establishment, it shall perform
procedures for transportation to border gate according to regulations. The
E-Customs Sub-Department shall take samples.
4. Preservation of samples:
4.1. Samples shall be preserved
at:
a/ The analysis and
classification center (for samples analyzed by the center);
b/ The Customs Sub-Department
(for samples taken by the Sub-Department for performing sample-related
operations; if samples are images, paper photos shall be preserved while
e-photos stored in the e-customs data processing system);
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4.2. Sample preservation
duration
a/ Analyzed samples preserved at
the analysis and classification center and the Customs Sub-Department to serve
the implementation of goods import and export management policies shall be
preserved for 90 days from the date the goods are cleared. In case there is a
dispute or complaint, they shall be preserved till the dispute or complaint is
completely settled;
b/ Samples of raw materials for
processing shall be preserved at enterprises till enterprises complete
procedures for liquidation of processing contracts;
c/ Samples of raw materials for
the production of goods for export shall be preserved at enterprises till
enterprises complete procedures for liquidation of import declarations.
Article 45.
Transportation of goods to customs declarants places for preservation
1. Cases in which goods are
permitted to be transported to customs declarants places for
preservation:
1.1. For goods of which
appraisal must be conducted to determine whether they can be imported or
exported and which the owners make a request for permission to transport to their
places for preservation, customs offices may accept such request only when all
customs control conditions are met;
1.2. For goods which are subject
to animal and plant quarantine, food hygiene and safety inspection, goods
quality inspection according to quality standards before they can be cleared
and which the owners make a request for permission to transport to their places
for preservation, customs offices may accept such request, unless it is not
accepted by specialized state management agencies. Within 30 days from the date
they transport the goods to preservation places, goods owners shall
additionally declare in the customs dossiers the notice on results of
inspection or quarantine conducted by competent state inspection agencies.
2. Customs declarants shall fill in
Form No. 15, Appendix VIII to this Regulation, to request permission for
transporting goods to their places for preservation, and take responsibility
for preserving the goods in their original conditions.
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4. Customs officers in E-Customs
Sub-Departments shall base themselves on decisions made in the e-customs data
processing system to sign and affix the seal on the box on certification of
goods transported to preservation places on the printed e-customs declaration.
Article 46.
Release of goods
1. Cases in which goods are
permitted to be released:
1.1. Goods which are permitted
for import or export but are subject to valuation, appraisal, analysis and
classification for determining payable tax amounts when their owners perform
the tax obligations on the basis of self-assessment (added with the tax amount
expected to be adjusted by the customs office, if any) in the case imported or
exported goods are entitled to tax payment grace as prescribed by tax law or
credit institutions or other institutions operating under the provisions of the
Law on Credit Institutions provide guarantee for payable tax amounts.
1.2. Goods imported or exported
on the basis of provisional declarations of special priority traders.
2. Heads of clearance teams
under E-Customs Sub-Departments shall make decision on release of goods under
Clause 1.1 of this Article. Such decision shall be made in the e-customs data
processing system.
3. Customs officers in E-Customs
Sub-Departments shall base themselves on decisions made in the e-customs data
processing system to sign and affix the seal on the box on certification of
release of goods on the printed e-customs declaration.
Article 47.
Clearance of goods
1. Goods are cleared after
customs procedures are completed
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For other goods on the list of
those subject to state quality inspection which are not required to obtain
inspection results showing that they meet all import conditions before
clearance, they are cleared on the basis of papers of registration for state
quality inspection. Customs offices are not responsible for the quality of
imported goods after clearance.
2. Goods for which customs
procedures have not yet been completed may be cleared in one of the following
cases:
2.1. The customs dossier lacks
some original documents but the customs office agrees that they can be
submitted later;
2.2. The payable tax amount is
not yet paid or fully paid within the prescribed time limit but a credit
institution or another institution operating under the Law on Credit
Institutions provides guarantee for the payable tax amount, except for imported
or exported goods eligible for tax payment grace as prescribed by the tax law.
3. Deciding competence
3.1. Directors of E-Customs
Sub-Departments that receive and process e-customs declarations may make
decision on clearance for goods lots exempt from customs inspection by deciding
to upload the risk item in the e-customs data processing system within their
decentralized competence.
3.2. Customs officers examining
dossiers and goods may make decision on clearance in the following cases:
a/ The results of documentary
inspection show that the dossier is lawful, for goods lots subject to
inspection of e-customs dossiers.
b/ The results of physical
inspection of goods show that the goods are compatible with declared
information, for goods lots subject to physical inspection.
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4. Customs officers in E-Customs
Sub-Departments shall base themselves on decisions made in the e-customs data
processing system to sign and affix their seal on the box on certification of
clearance on the printed e-customs declaration.
Article 48.
Certification of actual exportation
1. Bases for certification of
actual exportation: export e-customs declaration, information from summary
declarations on exported goods, information from bills of lading for exported
goods, for goods exported abroad, or financial invoices or documents certifying
that goods have been brought into non-tariff zones, for goods sold to
enterprises in export processing zones or non-tariff zones.
2. The e-customs data processing
system shall automatically make comparison to certify actual exportation. If so
requested by the e-customs data processing system, customs declarants shall produce
one of documents specified in Clause 1 of this Article. Customs officers in
E-Customs Sub-Departments shall check and certify actual exportation. The
results will be uploaded in the e-customs data processing system.
3. When so requested by customs declarants,
customs officers in E-Customs Sub-Departments shall base themselves on
information on actual exportation in the e-customs data processing system to
sign and affix their seal on the box of certification of actual exportation on
the printed e-customs declaration.
4. E-Customs Sub-Departments
shall, upon request, supply information on actual exportation according to the
items and standard format to tax offices and competent agencies.
Chapter V
E-CUSTOMS PROCEDURES FOR
IMPORTED AND EXPORTED GOODS TRANSPORTED TO OR FROM BORDER GATE
Article 49.
General provisions on transportation to or from border gate
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1.1. Exported goods transported
to border gate are those which are transported under customs inspection and
supervision from an outside-border gate place of customs procedure performance
or an inland goods inspection place to the border gate of exportation.
1.2. Imported goods transported
from border gate are those which are transported under customs inspection and
supervision from the border gate of importation to an outside-border gate place
of customs procedure performance or an inland goods inspection place.
1.3. Imported goods permitted to
be transported from border gate include:
a/ Equipment, machinery and
supplies imported for the construction of a plant or work which are transported
to an inland goods inspection place being the construction site or a warehouse
of the work;
b/ Raw materials, supplies,
components, machines, equipment and spare parts for manufacture which are
transported to an outside-border gate place of customs procedure performance or
a goods inspection place being the manufacture plant or enterprise;
c/ Imported goods of many owners
under a single bill of lading which are transported to an inspection place or
goods collection station inside the country;
1.4. Imported goods which are
exempt from physical inspection are not required to go through procedures for
transportation from border gate (except for goods subject to sampling). Customs
declarants
shall produce printed e-customs declarations to the Customs Sub-Department of
the border gate of exportation (the section in charge of port gate and
warehouse supervision) in order to bring the goods out of the area under
customs control.
2. If finding signs of violation
of customs law, the director of the Border-Gate Customs Sub-Department shall
make decision on the form and extent of physical inspection of goods and
conduct inspection right at the border gate of the goods lots to be transported
to or from border gate. Inspection results shall be uploaded in the e-customs
data processing system or notified in writing to the E-Customs Sub-Department
if it cannot be connected to the e-customs data processing system.
3. Registration for and decision
on transportation of imported or exported goods to from or to border gate
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The examination and receipt of
the request for permission for transportation from or to border gate shall be
conducted at the same time with the examination and receipt of registration of
declarations.
3.2. Directors of E-Customs
Sub-Departments with which declarations are registered shall make decision to
permit transportation of imported or exported goods from or to border gate by
deciding to upload the risk files and list of outside-border gate places of
customs procedure performance and inland goods inspection places in the
e-customs data processing system within their decentralized competence.
When obtaining information on
signs of violation of customs law, the director of the E-Customs Sub-Department
that receives and processes e-customs declarations may make decision to change
the place where the goods lot in question will be inspected.
3.3. The decision to permit
transportation from or to border gate (stating the place and time) or not to
permit transportation from or to border gate is expressed in the notice of instructions
on e-customs procedure performance in the system and is printed on the printed
e-customs declaration in box 14, for export e-customs declarations, or box 17,
for import e-customs declarations.
Customs officers in E-Customs
Sub-Departments shall base themselves on information on transportation from or
to border gate in the e-customs data processing system to sign and affix their
seal in the box of certification of goods transported to or from border gate in
the printed e-customs declaration.
4. Supervision of imported and
exported goods transported from or to border gate:
4.1. Imported or exported goods
transported from or to border gate must be kept in containers, barrels or bales
or vehicles that meet all customs sealing requirements.
For goods which cannot be sealed
(extra-long or extra-heavy goods), the Customs Sub-Department of the border
gate of importation, the E-Customs Sub-Department or Customs Sub-Department
that conduct physical inspection of the goods shall notify the fact that the transported
goods cannot be sealed to the Customs Sub-Department of the locality to which
the goods are transported.
4.2. For small and separate
goods lots, if they are not kept in containers or vehicles that meet customs sealing
requirements, each goods bale must be sealed.
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Article 50.
Procedures for transportation of exported goods to border gate
1. Customs declarants:
On the basis of registration of
transportation to border gate already permitted by the customs office, the
customs declarant
shall use the printed e-customs declaration for transporting goods from the
outside-border gate place of customs procedure performance or inland goods
inspection place to the border gate of exportation. The customs declarant
shall preserve the goods original conditions and transport the goods to the
place, along the route and within the duration as prescribed.
2. The E-Customs Sub-Department
shall:
Monitor on the e-customs data
processing system information on goods lots transported to border gate.
If the Border-Gate Customs
Sub-Department is not yet connected to the e-customs data processing system,
the E-Customs Sub-Department shall compare and upload information in the list
of declarations for transportation of exported goods to border gate, sent from
the Border-Gate Customs Sub-Department, in the e-customs data processing
system;
Coordinate with the Border-Gate
Sub-Department in tracking goods lots which do not reach the border gate of
exportation within the prescribed time limit.
3. The Border-Gate Customs
Sub-Department shall:
3.1. Receive the printed e-customs
declaration for which customs procedures have been completed from the customs declarant,
compare and check the codes, packages and seals of the goods (customs seal and
shipping company seal). Supervise goods until they are actually exported.
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3.2. Certification of receipt of
goods lot transported to border gate in the e-customs data processing system
When the border gate of
exportation is not yet connected with the e-customs data processing system, the
Border-Gate Customs Sub-Department shall monitor goods lots through using a
register of monitoring exported goods transported to border gate. A monitoring
register has the following basic items: ordinal number; serial number, code and
date of the declaration; name and address of the enterprise; the customs office
performing procedures; code of the container; and goods items. On every
Tuesday, the Border-Gate Customs Sub-Department shall make a list of
declarations for exported goods transported to border gate according to Form
No. 14, Appendix XIV to this Regulation, for goods lots it has received, then
send it to the E-Customs Sub-Department. It shall preserve this list.
Article 51.
Procedures for transportation of imported goods from border gate
1. Customs declarants:
Customs declarants shall bring
the printed e-customs declaration to the Border- Gate Customs Sub-Department to
perform procedures for receiving goods, then transport the goods from the
border gate to an outside-border gate place of customs procedure performance or
an inland goods inspection place. The customs declarant shall preserve
the goods original conditions, keep the customs seal and shipping company seal
intact, and transport the goods along the route and within the duration as
registered.
2. The E-Customs Sub-Department
shall:
2.1. Monitor on the e-customs
data processing system information on imported goods lots transported from
border gate.
If the Border-Gate Customs
Sub-Department is not yet connected to the e-customs data processing system,
the E-Customs Sub-Department shall make a list of handover written records it
has received, and send it on every Tuesday to the Border-Gate Customs Sub-Department.
Coordinate with the Border-Gate
Sub-Department in tracking goods lots which do not reach the inspection place
within the prescribed time limit.
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2.3. Compare and examine the
status of the codes, packages and seals of the goods (customs seal and shipping
company seal) against customs dossiers and sealing and handover written
records. Conduct physical inspection of goods according to regulations.
2.4. Upload the results of
inspection of goods lots transported from border gate in the e-customs data
processing system. If the Border-Gate Customs Sub-Department sends the goods
lot sealing and handover written records to the E-Customs Sub-Department,
compare and upload information in the e-customs data processing system.
3. The Border-Gate Customs
Sub-Departments shall:
3.1. Receive the printed
e-customs declarations under which goods are permitted for transportation from
border gate; compare and inspect the status of the codes, packages and seals of
the goods (shipping company seal) against the printed customs declarations;
affix the customs seal to the imported goods according to regulations.
3.2. Make a written record of
handover of goods transported from border gate: 02 copies according to Form No.
12, Appendix XIV to this Regulation.
Keep 01 copy, upload the written
records information in the e-customs data processing system. If the Customs
Sub-Department of the border gate of importation is not yet connected to the
e-customs data processing system, it shall immediately notify the E-Customs
Sub-Department thereof.
Give 01 copy to the customs declarant
for use as accompanying document of goods transported en route, and the customs
declaration to be brought to the Customs Sub-Department that will inspect the
goods.
3.3. If obtaining grounds for determining
that a goods lot shows signs of violation of customs law, depending on the
nature and severity of the violation, the director of the Customs
Sub-Department of the border gate of importation shall make decision to supply
noteworthy information on the goods lot (key goods items, key enterprise,
doubted goods lot, price, code and tax rate) to the E-Customs Sub-Department or
immediately inspect the goods lot at the border gate. Supplied information and
inspection results shall be immediately uploaded in the e-customs data
processing system or notified in writing to the E-Customs Sub-Department.
3.4. Check and compare on the
system or the list of handover written records, made according to Form No. 13,
Appendix XIV to this Regulation, and sent from the E-Customs Sub-Department
against the actual conditions of goods lots for which procedures for
transportation from border gate have been performed and written in the
monitoring register. If detecting any disparities or omissions, coordinate with
the E-Customs Sub-Department in conducting verification to clarify the matters.
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SECURITY
Article 52.
Cases in which security is required
1. Security for tax payment
obligation:
1.1. Imported goods for which
tax must be paid before clearance but the customs declarant has not yet
paid fully the payable tax amount under Point b, Clause 3, Article 42 of the
Tax Administration Law;
1.2. Imported goods which are
specified at Points c, d and e, Clause 3, Article 42 of the Tax Administration
Law, but other than those specified in Clause 4a, Article 42 of the Tax
Administration Law.
1.3. Goods which are released
under Clause 1, Article 46 of this Regulation.
2. Security for fine payment
obligation:
When a customs declarant
is fined for a customs-related administrative violation but has not yet fully
paid the fine under the fining decision of a customs office.
Article 53.
Methods of calculating tax amounts to be secured
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If the goods are subject to
determination of their taxable value and the customs office has sufficient
grounds for determining the tax amount expected to be adjusted, the tax amount
to be secured for each imported goods lot is the sum of the tax amount self
assessed by the customs declarant
and the tax amount expected to be adjusted by the customs office.
2. If the customs declarant
is fined for a customs-related administrative violation but has not yet fully
paid the fine, the amount to be secured is equal to the fine amount which the
customs declarant
has not yet paid.
Article 54.
Forms of security
1. Specific security
1.1. Specific security is the
commitment with the customs office to fulfill the obligation to pay taxes and
fines for a lot of exported or imported goods.
1.2. Form of specific security:
a/ Security by guarantee for a
payable tax or fine amount by a credit institution or an institution operating
under the Law on Credit Institutions (below referred to as credit institution
for short).
b/ Security by pledge by the
customs declarant
of monetary papers (government bonds) which are still valid for payment (below
referred to as pledged property).
2. General security:
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2.2. General security takes the
form of guarantee by a credit institution for the payable tax and fine amounts.
3. Security by trust for special
priority traders under Article 31 of this Regulation.
Article 55.
Conditions for performing security obligations
1. Credit institutions are
responsible for meeting all conditions for providing security as prescribed by
law.
2. Customs offices may decline a
security amount provided by a credit institution in the following conditions:
2.1. The credit institution
wishing to act as guarantor has no function of providing guarantee according to
its operation license granted by the State Bank;
2.2. The ratio between the
aggregate amount guaranteed by the credit institution and its equity exceeds
the level prescribed by the State Bank Governor;
2.3. The credit institution
fails to perform the obligation to secure lots of imported or exported goods
for which it has provided guarantee within the time limit prescribed by the tax
administration law;
2.4. The security amount is
smaller than the payable tax and fine amounts and other amounts payable under
other financial obligations which the customs declarant shall fulfill
to the State.
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Dossiers of credit institutions
shall be compiled on the basis of the following sources of information: customs
database; consultation with credit institutions; related parties; information
exchanged with the State Bank, and other relevant information sources.
Article 56.
Procedures for specific security
1. Security by guarantee of
credit institutions
1.1. Declaration of security
documents
Information on security
documents for an imported or exported goods lot shall be declared according to
Form No. 1, Appendix X to this Regulation, concurrently or after filling in the
e-customs declaration form;
If security documents are
accepted by the customs office, the customs declarant continues
performing customs procedures as instructed by the e-customs data processing
system;
If the customs office requests
submission or production of security documents for examination, the customs declarant
shall submit or produce paper documents (originals).
1.2. Receipt, examination and
acceptance of security documents
The e-customs data processing
system shall automatically receive and examine the declaration of security
documents and conditions on performance of the security obligation by credit
institutions.
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b/ If the e-customs data
processing system requests examination of paper security documents, the customs
declarant
shall produce security documents to the customs office for examining the validity
of the security; security amount; information on the secured goods lot and the
security duration;
c/ If the e-customs data
processing system rejects security or the customs office rejects, after
examining, paper documents on security because they are invalid or lack
prescribed information; or information on the securing institution shows that
it does not meet conditions for providing guarantee, the customs office shall
issue a notice of rejection of security via the e-customs data processing
system.
1.3. Security management
a/ Five days before the
expiration of the tax payment time limit, the customs office shall send a
message of notice of the deadline for tax or fine payment according to Form No.
2, Appendix X to this Regulation, to the customs declarant and a paper
document according to Form No. 23, Appendix XIV to this Regulation, to the
credit institution.
b/ If, after the deadline for
tax or fine payment, the customs declarant fails to perform the obligation
to pay taxes and fines, the customs office shall make a document of notice of
the tax and fine debts according to Form No. 24, Appendix XIV to this
Regulation, requesting the guaranteeing credit institution to pay taxes and
fines for the taxpayer;
If the guaranteeing credit
institution fails to perform the obligation to pay taxes, fines and late
payment fines (if any) for the taxpayer, it shall be handled under Article 114
of the Tax Administration Law. At the same time, the customs office shall
refuse to accept guarantee documents of the credit institution for subsequent
goods lots till the latter fulfills the obligation to pay taxes, fines and late
payment fines.
c/ If the customs declarant
and the guaranteeing institution both pay taxes and fines, the customs office
shall refund the overpaid amount to the customs declarant according to
regulations.
2. Security with pledged
property
2.1. Pledge procedures
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a.1. Pledged property;
a.2. Written request for pledge
according to Form No. 25, Appendix XIV to this Regulation.
b/ The customs office shall
examine the validity of documents stated at Point 2.1.a of this Article and
accept the pledged property on the principle that the security value must not
exceed 70% (seventy per cent) of the par value appearing on the pledge
property.
The head of the clearance team
under the E-Customs Sub-Department shall make decision to accept the pledged
property. The acceptance of pledge is expressed in the notice of acceptance of
pledge, made according to Form No. 26, Appendix XIV to this Regulation.
The pledged property shall be
handed over and sealed in the witness of the customs declarant, and preserved
at the office of the E-Customs Sub-Department. The handover and sealing must be
recoded in writing according to Form No. 27, Appendix XIV to this Regulation.
2.2. Declaration of information
If the customs declarant
has performed pledge procedures before registering the e-customs declaration,
he/she shall fill in Form No. 5, Appendix X to this Regulation, at the same
time with registering the e-customs declaration.
If the customs declarant
makes the pledge after registering the e-customs declaration, the customs
office shall upload the notice of acceptance of pledge in the e-customs data
processing system.
3. Management of security
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3.2. If, after the deadline for
tax or fine payment, the customs declarant fails to perform the obligation
to pay taxes and lines, the customs office shall distrain the pledged
property and transfer it to an agency with auction function according to
regulations for performing auction procedures so as to collect tax and fine
debts for the state budget.
Late tax payment fine is
calculated from the date of expiration of the tax payment time limit to the
date the proceeds from the auction are paid into the customs offices account at
the sate treasury.
3.3. Release
a/ When the customs declarant
has fulfilled the obligations to pay taxes, fines and late tax payment fines
(if any) and other arising obligations (if any) the security documents
automatically become invalid, the security is released, and the customs declarant
may receive back the pledged property.
Release procedures are performed
as follows:
The customs declarant comes to the
customs office and produces a dossier comprising the written record of receipt
of the pledged property and tax and fine payment receipts;
The E-Customs Sub-Department
shall examine the above documents and hand over the pledged property to the
customs declarant.
The return of pledged property must be recorded in writing according to Form
No. 28 in Appendix XIV.
b/ In case of auction of pledged
property, the proceeds from the auction shall be paid for auction expenses, tax
or fine debts, and late payment fines (if any). The remainder (if any) shall be
returned to the enterprise.
Article 57.
Procedures for general security
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1.1. Procedures for registration
of general security by credit institutions
The customs declarant shall declare
information on general security according to Form No. 6, Appendix X to this
Regulation, and send it to the customs office;
The e-customs data processing
system shall receive and check the declaration of security documents and
information on the credit institution, and send a notice on instructions on
e-customs procedure performance.
The customs declarant shall submit
general security documents (paper) to the customs office for examining the
validity of the security; the secured amount; the security duration (if any);
and examine the credit institutions conditions for performing the security
obligation;
The head of the clearance team
under the E-Customs Sub-Department shall make decision to accept general
security documents. The acceptance of security document is expressed in the
notice of acceptance of general security according to Form No. 29, Appendix XIV
to this Regulation, and uploaded in the e-customs data processing system. The
customs office shall collect and preserve general security documents at its
office.
If not accepting general
security documents, the customs office shall reply in writing, clearly stating
the reason.
1.2. Procedures for declaration
of security by general security for imported and exported goods lots.
The customs declarant shall declare
the notice of acceptance of general security already issued by the customs
office to imported or exported goods according to Form No. 7, Appendix X to
this Regulation, at the same time with or after filling in the e-customs
declaration.
2. Monitoring of general
security for each importation or exportation
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2.2. When the customs declarant
declares the notice of acceptance of general security, the e-customs data
processing system shall automatically reconcile the security amount equivalent
to the payable tax or fine amount.
2.3. Five days before the expiry
of the tax payment time limit, the customs office shall send the message of
notice of the tax or fine payment deadline, made according to Form No. 2,
Appendix X to this Regulation, to the customs declarant and the paper
document according to Form No. 23, Appendix XIV to this Regulation, to the
credit institution;
2.4. The e-customs data
processing system shall automatically balance the security amount and the total
of tax and fine amounts of imported or exported goods lots. If the conditions
specified in Clause 2.4, Article 55 of this Regulation are not met, the
e-customs data processing system will automatically stop the guarantee.
3. Handling of general security
When the payment of taxes or
fines is due, if the customs declarant
fails to perform the obligation to pay taxes or fines, then
3.1. The customs office shall
suspend the receipt of general security documents for subsequent goods lots of
the customs declarant;
3.2. The guaranteeing credit
institution shall perform the obligation to pay taxes or fines for the
taxpayer.
4. Release of general security
Release of general security
shall be considered on the following grounds:
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4.2. Fulfillment of the
obligations to pay taxes, fines and late tax payment fines (if any) and other
arising obligations (if any);
4.3. A written notice issued by
the customs office to the customs declarant on official release of guarantee
documents.
Chapter VII
e-tax procedures
Article 58.
General provisions
1. Tax administration of
imported and exported goods stated in Clause 1, Article 2 of this Regulation,
complies with the provisions of laws on tax policies on imported and exported
goods, the Tax Administration Law and guiding documents.
2. E-tax procedures for
consideration of tax exemption, reduction and refund or remission of tax and
fine debts are only applied in the cases in which e-customs procedures are
performed.
Article 59. Responsibilities of
taxpayers
1. To create e-information on
computer according to the items prescribed by the tax administration law and
the standard format set by the customs office.
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3. To receive feedback from the
customs office.
3.1. Notice of instructions on
submission of the dossier to competent authorities;
3.2. Notice of request for
modification and supplementation of declared e-information;
3.3. Notice of instruction on of
e-customs procedure performance and compliance with these instructions;
3.4. Receipt of notices of
results of consideration of tax exemption, reduction and refund or remission of
tax and fine debts.
Article 60.
Responsibilities of customs offices
1. The e-customs data processing
system shall automatically receive and classify customs e-information in the
following forms:
1.1. Notice of cases of
consideration of tax exemption or reduction; tax refund; remission of tax or
fine debts which fall beyond the competence of the E-Customs Sub-Department;
instruction for taxpayers to submit dossiers to competent authorities.
1.2. Notice of cases falling
under the settling competence of the E-Customs Sub-Departments, clearly
stating:
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b/ Acceptance of customs
e-information of tax declarants;
c/ Request for production of tax
dossiers for examination.
2. Directors of E-Customs
Sub-Departments shall make decision on the form and extent of examination of
tax dossiers.
3. For cases which must be
considered by E-Customs Sub-Departments according to regulations before they
are submitted to competent authorities for decision, directors of E-Customs
Sub-Departments may request tax declarants to produce paper dossiers for
examination.
4. Tax-related administrative
decisions falling under the deciding competence of E-Customs Sub-Departments
shall be sent to taxpayers in electronic and paper forms.
5. E-Customs Sub-Departments
shall upload results of consideration of tax exemption, tax reduction, tax
refund and remission of tax and fine debts in the e-customs data processing
system; confirm the tax-related processed results on printed e-customs
declarations for tax dossiers received by E-Customs Sub-Departments according
to regulations.
Chapter
VIII
POST-CLEARANCE INSPECTION
Article 61.
Cases of post-clearance inspection
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1. Inspection according to plan
to appraise law observance.
2. Inspection based on risk
files compiled by the customs office.
3. Inspection upon reported
information on or detection of signs of violation of customs law.
Article 62.
Subjects of post-clearance inspection
1. Subject to post-clearance
inspection are customs declarants
participating in e-customs procedures (referred to as inspected units). Customs
offices shall conduct post-clearance inspection through examining:
1.1. E-customs dossiers kept at
inspected units and E-Customs Sub-Departments.
1.2. Documents related to
imported and exported goods already cleared from e-customs procedures,
including accounting documents and books, financial statements, and other
relevant documents and data, preserved in paper form or electronic data at
inspected units.
1.3. Imported goods, when it is
necessary and conditions permit.
2. Identification of inspected
subjects:
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2.2. Subjects identified by the
e-customs data processing system on the basis of risk files.
2.3. Subjects showing signs of
violation of customs law, likely to violate customs law.
Article 63.
Contents of post-clearance inspection
1. Examining e-customs dossiers,
comparing declared e-customs contents with documents related to the import or
export of goods:
1.1. Examining the legality and
accuracy of documents in customs dossiers, compatibility of attached documents
with declared contents in e-customs declarations and legal provisions on import
and export of goods;
1.2. Examining the determination
of values; tax bases; methods of calculating taxes and other received amounts;
compliance with regulations on policies on goods import and export management,
implementation of intellectual property rights and treaties related to goods
import and export management.
2. Examining accounting
documents and books, financial statements and other documents related to goods
already cleared from customs procedures at enterprises.
3. Examining other related
contents in order to appraise the law observance of inspected units.
4. Conducting physical
inspection of imported goods of inspected units when it is necessary and
conditions permit.
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1. Method of inspection
according to plan:
1.1. This method is used to appraise
the law observance of units and the risk level on the basis of risk files
compiled by customs offices.
1.2. Implementation of the
method of inspection according to plan:
a/ Customs offices shall make
inspection plans for each period, taking into account their existing resources
and identifying impacts on objectives of customs management of inspected units
in each period;
b/ Inspection shall be conducted
at the units offices, concentrating on relevant contents in order to appraise
the law observance of the units, or on identified risk contents.
2. Method of unexpected
inspection:
2.1. This method is used when
detecting signs of violation of customs law or upon reported information on
possible violations of customs law.
2.2. Implementation of the method
of unexpected inspection:
a/ Collecting e-customs dossiers
of the inspected units for review and examination. Concentrating inspection on
signs of violation or information on possible violations of customs law;
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c/ Verifying the accuracy and
truthfulness of documents in customs dossiers at related agencies and
organizations and of related individuals;
d/ When necessary, conducting
inspection right at the offices of the inspected units.
3. Method of self-inspection by
customs declarants:
On the basis of observance
programs and plans formulated by the Customs, customs declarants shall
themselves inspect and scrutinize goods lots already cleared regarding the
accuracy and truthfulness of declared customs contents, calculated and paid tax
amounts. If detecting any errors, shall voluntarily reporting them to customs
offices, and voluntarily overcoming consequences within a prescribed time
limit, customs declarants
may be exempt from penalties.
Article 65.
Competence to decide on post-clearance inspection
1. For participants in e-customs
procedures, directors of provincial/municipal Customs Departments may authorize
directors of E-Customs Sub-Departments to decide on post-clearance inspection.
2. For those participating in
both e-customs procedures and ordinary customs procedures, on a case-by-case
basis, directors of provincial/municipal Customs Departments shall direct
Post-Clearance Sub-Departments to coordinate with E-Customs Sub-Departments in
conducting post-clearance inspection.
3. When the post-clearance
inspection involves complicated contents or is conducted in many provinces and
cities, directors of provincial/municipal Customs Departments shall report it
to the General Director of the General Department of Customs for decision.
Article 66.
Statute of limitations for and duration of post-clearance inspection
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2. Duration of post-clearance
inspection:
2.1. The duration of inspection
under each inspection decision at the office of an inspected unit is 05 (five)
working days at most for the case specified in Clause 3, Article 61 of this
Regulation or 15 (fifteen) working days at most for the cases specified in
Clauses 1 and 2, Article 61 of this Regulation.
2.2. In complicated cases, the
inspection decider may extend the inspection for a duration not exceeding the
duration stated in Clause 1 above. The extended duration and extension reason
shall be notified in writing to the inspected unit;
2.3. The customs office shall
notify in writing the inspected unit of the post-clearance decision at least 05
(five) working days before conducting inspection (except for the case specified
in Clause 3, Article 61 of this Regulation).
Article 67.
Handling of inspection results
1. Post-clearance inspection
results shall be uploaded in the e-customs data processing system for the
assessment of the risk of violation of law, assessment of the law observance of
customs declarants,
and the examination and supervision of the customs procedure performance of
customs declarants.
2. Inspection results and explanations
of inspected units (if any), written records of inspected units violations of
law serve as the basis for customs offices to make decision on retrospective
tax collection, tax refund, and handling of violations of tax law in accordance
with law.
3. Retrospective tax collection,
tax refund and handling of violations of tax law comply with the provisions of
the tax law and relevant laws.
Article 68.
Rights and obligations of post-clearance inspectors
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1.1. To produce the inspection
decision and customs officer identity card;
1.2. To strictly observe the
inspection principles, contents and process;
1.3. Not to make unlawful
requests; not to intentionally make untruthful conclusions; to take
responsibility before law for written inspection conclusions;
1.4. To report results of
inspection to the inspection decider and propose measures to handle these
results;
1.5. To comply with
confidentiality regulations; to manage and use supplied documents for proper purposes.
2. Rights of inspectors:
2.1. To conduct inspection at
customs offices and inspected units offices;
2.2. To request inspected units
to reply on relevant contents;
2.3. To examine, copy and seize
customs dossiers, accounting documents and dossiers, financial statements, and
other relevant records and documents of inspected units;
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2.5. To conduct physical inspection
of imported goods already cleared (under necessary conditions and when
inspection is possible);
2.6. To use necessary equipment
and devices to support inspection;
2.7. To receive specialist
assistance in specialized areas;
2.8. To make working minutes and
written inspection conclusions;
2.9. To make written records of
and apply measures to handle customs-related administrative violations in
accordance with law;
2.10. To apply measures to
coerce performance of customs procedures and other handling measures as
prescribed by law when inspected units refuse to comply with written requests
of customs offices.
Article 69.
Rights and obligations of units subject to post-clearance inspection:
1. Rights of inspected units:
1.1. To request inspectors to
produce inspection decisions and customs officer identity cards;
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1.3. To receive written
inspection conclusions;
1.4. To give explanations
regarding written inspection conclusions, make proposals regarding settlement
measures suggested by inspectors;
1.5. To request customs offices
to pay compensation for damages caused by the unlawful handling of inspection
results;
1.6. To lodge complaints and
denunciations about inspectors acts of violation of law in the process of
inspection and decisions on handling post-clearance inspection results;
2. Obligations of inspected
units:
2.1. To appoint competent
persons to work with inspectors;
2.2. To create conditions for
inspectors to perform their duties; not to obstruct inspection activities in
any form;
2.3. To preserve customs
dossiers of imported and exported goods already cleared for 05 (five) years
from the date of registration of e-customs declarations; to preserve accounting
documents and books, financial statements and other records and documents
related to imported and exported goods already cleared for a prescribed period;
2.4. To reply on relevant
contents at the request of inspectors;
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2.6. To create conditions for
the inspection of imported goods;
2.7. To observe regulations on
post-clearance inspection, inspection decisions, written inspection conclusions
and handling decisions.
Chapter IX
PRE-DECISION
Article 70.
General provisions
1. Customs offices shall issue
pre-decisions to facilitate import and export activities.
2. Enterprises participating in
e-customs procedures may request customs offices to issue pre-decisions on
classification of goods, methods of customs valuation and origin for goods
expected to be imported or imported (below referred to as pre-decisions for short).
3. Enterprises shall provide
relevant, accurate and complete information on goods expected to be imported or
exported as a basis for the customs office to study and consider issuance of
pre-decisions.
4. When valid, pre-decisions are
binding on enterprises requesting issuance of pre-decisions (below referred to
as requester) and customs offices.
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Article 71.
Competence to issue pre-decisions, scope of application and contents of
pre-decisions
1. Directors of E-Customs
Sub-Departments shall issue pre-decisions on the basis of written requests of
requesters.
2. Pre-decisions apply only to
requesters imported and exported goods going through e-customs procedures.
3. A pre-decision on goods
expected to be imported or exported has the following contents: goods
classification, methods of determination of taxable values, and origin.
Article 72.
Validity of pre-decisions
1. A pre-decision valid for 01
year from the date it is issued by a customs office.
2. In the validity duration of a
pre-decision, the customs office may adjust or cancel it for plausible reasons.
This adjustment or cancellation must be notified to the requester and valid for
exported and imported goods for which customs procedures have not yet been
performed.
3. In case of changes in state
policy and law which affect the contents of pre-decisions, pre-decisions cease
to be valid from the effective date of new policies or laws.
Article 73.
Responsibilities of enterprises
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2. To provide accurate and
truthful information relating to goods expected to be imported or exported or
specimen goods (if any) to the customs offices as the basis for the latter to
issue pre-decisions, specifically:
2.1. Information for request for
pre-decision on goods classification:
a/ Information fully describing
goods;
b/ Information describing goods
composition;
c/ Information generally
describing the goods manufacture process;
d/ Information describing the
goods packaging method;
dd/ Other information,
such as use purposes, photographs, etc;
e/ Goods specimens, results of
goods analysis by appraisal organizations (if any or upon request of the
customs office);
g/ Other documents as requested when
the documents containing the above information are not sufficient for goods
classification.
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b/ Commercial contracts;
c/ Orders for goods;
d/ Letters of credit;
dd/ Insurance policies;
e/ Sale conditions;
g/ Agreement on provision of
supports;
h/ Agreement on trademark;
i/ Agreement on
copyright;
k/ Freight evidences;
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m/ Information evidencing the
value of identical or similar goods;
n/ Other documents as requested
when documents containing the above information are not sufficient for
determining methods of determination of taxable values.
2.3. Information for request for
pre-decision on origin:
a/ Information clearly
describing names of goods, codes, countries of manufacture, processing and
assembly; countries of exportation, and FOB prices;
b/ List of materials and raw
materials for the manufacture of goods, including their names, commodity codes,
origin and CIF prices;
c/ Detailed description of the
goods manufacture process;
d/ Expected itinerary of goods;
dd/ Other documents as
requested when documents containing the above information are not sufficient
for origin determination.
3. To supplement information
relating to goods expected to be imported or exported at the request of customs
offices. The time limit for supplementation of information at the request of
customs offices is 30 days from the date of receipt of notices of such request.
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5. To comply with the contents
of pre-decisions with respect to goods for which customs offices have issued
pre-decisions.
Article 74.
Responsibilities of customs offices
1. To receive requesters
requests for pre-decisions.
2. To check information supplied
by requesters. When needing more information, to notify it to requesters.
3. On the basis of information
or specimens supplied by requesters to issue pre-decisions according to Form
No. 22, Appendix XIV, to this Regulation, for goods expected to be imported or
exported at the request of requesters;
To issue pre-decisions within 30
days from the date of receipt of all necessary information. When needing more
time for issuing pre-decisions, to notify the requester of the extended time.
4. To send pre-decisions to the
requesters for implementation. If refusing to issue a pre-decision, to notify
the requester thereof, clearly stating the reason.
5. When detecting or obtaining
sufficient grounds for confirming that information provided by a requester is
inaccurate or when the requester modifies information on goods expected to be
imported or exported, the customs office shall issue a decision to cancel or
modify the pre-decision, and notify the reason to the requester.
6. To notify issued
pre-decisions and adjustments and cancellations to other Customs
Sub-Departments that perform e-customs procedures for implementation.
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Chapter X
ORGANIZATION OF
IMPLEMENTATION
Article 75.
Complaints and denunciations
1. Organizations and individuals
may lodge complaints about administrative decisions or acts of customs offices
and customs officers when they have grounds for determining that these
decisions or acts are illegal and infringe upon their lawful rights and
interests;
Individuals may denounce illegal
acts of customs officials and officers to heads of customs offices at all
levels.
2. When receiving written
complaints or denunciations, heads of customs offices at all levels shall
consider and settle and issue replies to these complaints and denunciations in
accordance with the law on complaints and denunciations.
3. Organizations and individuals
may initiate administrative lawsuits at administrative courts against
administrative decisions or acts of customs offices and customs officers in
accordance with law.
Article 76.
Commendation, handling of violations
1. Customs offices, customs
officers, importing and exporting organizations and individuals, and other
organizations and individuals that make merits in the implementation and
coordination in implementation of regulations on customs procedures, and the
customs inspection and supervision shall be commended and rewarded in
accordance with law.
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3. Customs officials and
officers, and related organizations and individuals that abuse their positions
and powers to act against the provisions of this Regulation shall, depending on
the nature and severity of their violations, be disciplined, pay material
compensations for damage (if any) or be examined for penal liability in
accordance with law.
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
APPENDIX I
SPECIFIC PROVISIONS ON A NUMBER OF CUSTOMS
PROCEDURES APPLICABLE TO GOODS PROCESSED FOR IMPORT OR EXPORT
(Attached to the Regulation on pilot e-customs procedures, promulgated
together with Decision No. 52/2007/QD-BTC)
Section I. CUSTOMS PROCEDURES
APPLICABLE TO GOODS OF INWARD PROCESSING
I. REGISTRATION OF PROCESSING
CONTRACTS
1. Places of customs procedure performance:
Customs declarants
shall register processing contracts with E-Customs Sub-Departments most
convenient for registration and management of those contracts.
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2.1. Declaration of processing
contracts by customs declarants
When making declaration of a
processing contract, a customs declarant shall:
a/ Before performing import
procedures for the first goods lot under the processing contract, fill
e-customs declaration information on the processing contract according to the
items and standard format in Form No. 1, Appendix XI to this Regulation, and
take responsibility before law for the declared information. Information to be
declared includes:
a.1. General information on the
processing contract;
a.2. Information on contract
annexes (if any);
a.3. Information on the list of
raw materials (if any), according to Form No. 3, Appendix XI to this
Regulation;
a.4. Information on the list of
products (if any), according to Form No. 4, Appendix XI to this Regulation;
a.5. Information on the list of
equipment (if any), according to Form No. 5, Appendix XI to this Regulation;
a.6. Information on the list of
goods samples (if any), according to Form No. 6, Appendix XI to this
Regulation;
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a.8. Information on the permit
issued by a competent authority, if processed products, raw materials and
supplies, machinery and equipment leased or borrowed for processing are on the
list of goods imported or exported under permits; and information on the list
of goods enclosed with the permit;
a.9. Information on the partial
or whole processing sub-contract.
The customs declarant that is a
customs procedure agent shall clearly declare the authorized contents.
From the importation of goods
till the liquidation of the processing contract, the customs declarant
should consistently declare the appellations and codes of raw materials,
supplies, machinery and goods samples as well as their HS codes and units of
calculation;
Information on the list of raw
materials, materials, products, machinery and goods samples needs be declared
only once for each contract or contract annex:
If there appears one kind of raw
materials, materials, products, machinery or goods samples which has not been
registered, the customs declarant
shall make additional declaration. Procedures for additional registration of
information on the list of raw materials, materials, products, machinery and
goods samples are performed through registration of contract annexes.
If some raw materials are
separated into different raw materials for manufacture of different products
(such as aquatic products), they are referred to as original raw materials; raw
materials processed from original raw materials are below referred to as
component raw materials; finished end products are products created from
component raw materials only or from component raw materials combined with
other raw materials. Original and component raw materials must all be
registered as imported raw materials.
b/ Send e-customs declaration
information to the customs office.
c/ Receive feedback from the
customs office:
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c.2. Receive a notice of
instructions on procedures for registration of the processing contract, made
according to Form No. 16 of Appendix XI to this Regulation, and proceed with
the following jobs:
- Carrying out import or export
procedures on the basis of the processing contract which has been approved for
registration by the E-Customs Sub-Department based on the e-custom declaration
information;
- Submitting or producing
dossiers for examination at the request of the E-Customs Sub-Department.
d/ A dossier submitted or
produced to the customs office upon request comprises:
d.1. The processing contract and
its annexes (if any): 01 original and 01 translation (if the contract is made
in a foreign language);
d.2. The permit granted by a
competent agency if the processed products; raw materials and supplies; machinery
and equipment hired or borrowed for processing are goods imported or exported
under permits;
d.3. The processing sub-contract
(in case of subcontracting a part or all of products).
d.4. Other documents, for the
customs declarant
performing for the first time the processing contract:
The business registration
certificate or investment license, if the customs declarant has foreign
investment capital;
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The written explanation about
the declarants
adequate capacity to perform the processing contract and the commitment to take
responsibility before law.
2.2. Examination, acceptance of
registration of a processing contract:
a/ The e-customs data processing
system shall automatically check, accept registration and grant a reference
number to the processing contract.
If requested by the system, a
customs officer shall personally check information on the system and, based on
the checking results, decide on the registration and grant of a reference
number to the contract via the e-customs data processing system.
b/ If the system requests
submission or production of dossiers, a customs officer shall personally
examine dossiers and, based on the examination results, decide on the
registration and grant of a reference number to the processing contract via the
e-customs data processing system;
If the processing contract is
rejected, a notice of rejection, clearly stating the reason, will be sent to
the enterprise via the e-customs data processing system;
Before accepting to register a
processing contract, the customs office may inspect the production
establishment declared by the customs declarant. The
inspection is based on similar information as for the submission of paper
dossiers specified at Item d, Point 2.1 of this Clause. The director of the
E-Customs Sub-Department performing procedures for acceptance of the processing
contract shall decide on such inspection on a case-by-case basis.
c/ In case of rejection, the
e-customs data processing system shall send a notice of rejection of the
processing contract according to Form No. 16, Appendix XI of this Regulation,
stating the reason.
3. Amendment, supplementation of
processing contracts:
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3.2. Other contents of a
processing contract specified at Item a, Point 2.1, Clause 2 of this Part may
be modified or supplemented through contract annexes before import or export
procedures related to that modification or supplementation are performed;
Procedures for amendment and
supplementation of a processing contract are performed as for registration of
the contract.
4. Registration of annexes to
processing contracts:
4.1. Annexes to a processing
contract declared to a customs office include:
a/ Annexes to the contract:
a.1. Extension of the contract;
a.2. Cancellation of the
contract.
b/ Annexes on supplements to the
contract:
b.1. The additional list of imported
raw materials and supplies;
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b.3. The additional list of
equipment temporarily imported for processing;
b.4. The additional list of
imported goods samples.
c/ Annexes on modification of
the lists:
c.1. Modification of goods
categories (imported raw materials and supplies; exported products; temporarily
imported equipment; imported goods samples);
c.2. Modification of units of
calculation (of imported raw materials and supplies; exported products;
temporarily imported equipment; imported goods samples).
d/ Other annexes:
When declaring annexes to a
processing contract, the customs declarant shall fill in the items in Form
No. 2, Appendix XI to this Regulation.
4.2. Procedures for registration
of annexes to a processing contract
Annexes to a processing contract
may be registered after the registration and before the expiration of the
contract;
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5. Modification of annexes to a
processing contract:
5.1. Time and contents of
modification:
a/ From the time of registration
of contract attachments to the expiration of the processing contract, the
customs declarant
may modify general information of contract annexes specified at Items a and d,
Point 4.1, Clause 4 of this Part;
b/ Before registering norms, the
customs declarant
may modify all information in annexes on supplements to the list of exported
goods defined at Item b, Point 4.1, Clause 4 of this Part;
c/ Before importing the first
goods lot, the customs declarant
may modify all information in annexes on supplements to the other lists
specified at Item b, Point 4.1, Clause 4 of this Part;
d/ Before importing a goods lot
related to the modification of the codes and units of calculation of goods
specified at Item c, Point 4.1, Clause 4 of this Part, the customs declarant
may modify all information in annexes on those amendments;
e/ When detecting errors in declarations
on annexes after the points of time specified above, if having plausible
reasons and obtaining approval from the customs office, the customs declarant
may modify the declared contents.
5.2. Procedures for modification
of annexes to a processing contract:
a/ The customs declarant
shall fill the modified information of an annex to the processing contract
according to the items and standard format in Form No. 2, Appendix XI to this
Regulation, and take responsibility before law for the declared information.
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5.3. Examination and acceptance
of registration for modification of annexes to processing contracts
a/ The e-customs data processing
system automatically checks and accepts registration for modification of
annexes to processing contracts;
If requested by the system, a
customs officer shall personally check information on the system and, based on
the checking results, decide on registration for modification of annexes to a
processing contract via the e-customs data processing system.
b/ If the system requests
submission or production of dossiers, a customs officer shall personally
examine dossiers and, based on the examination results, decide on registration
for modification of annexes to a processing contract via the e-customs data
processing system;
Dossiers submitted or produced
to the customs office upon request include those mentioned at Item d, Point
2.1, Clause 2, Part I of this Section and modified annexes to the contract.
II. PROCEDURES FOR IMPORT OF
RAW MATERIALS AND SUPPLIES FOR PROCESSING
1. Customs procedures applicable
to raw materials and supplies imported for processing, which are provided by
the principal from overseas, are the same as those applicable to goods imported
under sale and purchase contracts prescribed in Chapter IV of this Regulation;
If the principal purchases a lot
of raw materials and supplies from a foreign third party and designates the
latter to send them to a Vietnamese enterprise which undertakes processing, the
Vietnamese enterprise shall declare this information to the customs office;
For the transportation from
border gate of raw materials and supplies imported for processing, e-customs
procedures applicable to goods transported from or to border gates provided for
in Chapter V of this Regulation shall be performed.
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2.1. Appellations of the
finished products and their supply purpose that is for being affixed to or
packed together with processed products into complete goods items for export
abroad must be stated clearly in the processing contract or its annexes and
declared to the customs office;
2.2. Norms on the use of raw
materials for processing must include norms for these finished products.
3. Customs procedures applicable
to raw materials and supplies for processing which are provided by the
principal by the mode of on-the-spot import or export are the same as those
applicable to on-the-spot imported or exported goods provided for in Part II,
Appendix V to this Regulation.
III. CUSTOMS PROCEDURES
APPLICABLE TO RAW MATERIALS AND SUPPLIES PROVIDED BY THE PROCESSOR ITSELF FOR A
PROCESSING CONTRACT
1. If a customs declarant
produces or purchases on the Vietnamese market raw materials and supplies:
1.1. When purchasing and
providing those raw materials and supplies for the processing contract, the
customs declarant
needs not perform customs procedures but must reach agreement with the
principal on the appellations, specifications and quantity of those materials
and supplies in the processing contract (particularly, the customs declarant
being an export-processing enterprise shall perform customs procedures
applicable to goods brought into export-processing enterprises);
1.2. Before providing those raw
materials and supplies, which are on the list of goods exported under permits,
for the processing contract, the customs declarant shall ask for
permission from a competent agency, and may not provide raw materials and
supplies on the list of goods banned or suspended from export;
1.3. When performing export
procedures for processed products, the customs declarant shall declare
the appellations and quantity of used raw materials and supplies corresponding
to the exported products according to the items in Form No. 9, Appendix XI to
this Regulation.
2. If the customs declarant
purchases raw materials and supplies directly from overseas for the processing
contract:
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2.2. Customs procedures:
a/ Import procedures are the
same as those applicable to the import of raw materials for production of goods
for export;
b/ When performing procedures
for export of processed products, the customs declarant shall clearly
declare the appellations and quantity of used raw materials and supplies; the
serial number and date of the import declaration for the raw materials imported
and used for the production of the processed goods lots for export according to
the items in Form No. 9, Appendix XI to this Regulation;
2.3. Liquidation of the import
declaration for raw materials imported for the production of goods for export:
The export declaration is the declaration of goods processed for export; the
norms on materials are those set out in the processing contract, and the export
contract is the processing contract.
IV. CUSTOMS PROCEDURES FOR
THE IMPORT OF MACHINERY AND EQUIPMENT FOR THE PERFORMANCE OF PROCESSING
CONTRACTS
1. The import of machinery and
equipment hired or borrowed for the performance of processing contracts
complies with the policy on management of imports and exports.
2. The import of machinery and
equipment hired or borrowed for performance of processing contracts by customs declarants
with foreign investment capital complies with the provisions on hire and
borrowing of machinery and equipment by customs declarants in the
Governments Decree No. 108/2006/ND-CP of September 22, 2006, guiding the
implementation of a number of articles of the Investment Law and its guiding
documents.
3. Customs procedures:
3.1. Machinery and equipment
hired or borrowed directly for processing are exempt from import tax under the
tax law; customs procedures applicable to these machinery and equipment are the
same as those applicable to goods temporarily imported for export;
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3.3. Customs procedures
mentioned at Items 3.1 and 3.2 above are performed according to regulations on
customs procedures applicable to goods imported under sale and purchase
contracts in Chapter IV of this Regulation;
3.4. Customs procedures
mentioned at Items 3.1 and 3.2 above are performed at the E-Customs
Sub-Department which has registered processing contracts.
V. CUSTOMS PROCEDURES FOR
REGISTRATION, ADJUSTMENT AND INSPECTION OF NORMS
1. Norms on the use and
consumption of raw materials and supplies and raw materials and supplies waste
ratios (below referred to as norms)
1.1. The norms are agreed upon
by the parties in processing contracts according to Article 31 of the
Governments Decree No. 12/2006/ND-CP of January 23, 2006. If a processing
contract does not specify a materials and supplies waste ratio, that ratio shall
be considered 0%. If component raw materials and supplies of export products
are separated from original raw materials as mentioned at Item a.9, Point 2.1,
Clause 2, Part I of this Section, the separation norm is the norm showing how
many kinds and units of component raw materials are actually created from a
unit of original raw materials.
1.2. For each product category,
norms applicable to export products must be registered. The norm on separation
of component raw materials from original raw materials must be registered
corresponding to each category of original raw materials.
Below are norm calculation
methods:
a/ For the raw material and
material norm:
a.1. For raw materials and
materials constituting products or transformed into products: The raw material
and material norm is the quantity of raw materials and materials constituting a
product unit or transformed into a product unit;
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a.3. For component raw materials
separated from original raw materials: The separation norm is the quantity of component
raw materials separated from a unit of original raw materials.
b/ For the raw material and
material waste ratio:
b.1. For raw materials and
materials constituting products or transformed into products: The waste ratio
is the quantity of wasted raw materials and materials (including also scraps
and defective products), which is calculated in percentage to the quantity of
raw materials and materials constituting products or transformed into products;
b.2. For raw materials and
materials directly used for production but neither constituting products nor
transformed into products: The waste ratio is the quantity of wasted raw
materials and materials calculated in percentage to the quantity of raw
materials and materials consumed in the production process.
b.3. For component materials,
the waste ratio is the quantity of original raw materials wasted, calculated in
percentage, in the process of separation into component raw materials.
1.3. If a raw material is used
for the production of many kinds of products (such as aquatic products), raw
materials and materials which are discarded in the production of one kind of
products but used as raw materials for the production of another kind of
products for export are not considered scraps and may not be included in the
waste ratio; they are, instead, considered component raw materials as
prescribed at Item a.9, Point 2.1, Part I of this Section.
1.4. Norms registered by a
customs declarant
with a customs office must be actually applicable ones. If products are created
directly from component raw materials or from a combination of component raw
materials and other raw materials, the customs declarant shall declare
the actual norm on separation of component raw materials from original raw
materials.
1.5. In the course of performing
a processing contract, if the nature of raw materials and supplies, processing
conditions or requirements of each goods order change, the customs declarant
may adjust the norms of goods categories already registered with the customs
office as suitable to the actual new norms stated in the contract attachments.
In this case, the customs declarant
may register new goods categories corresponding to the adjusted norms.
1.6. Norms already registered
and adjusted by the customs declarant
and accepted by the customs office are used for liquidation of the processing
contract.
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2.1. The processing norm of an
export product category may be registered before or at the time of performing
customs procedures for the export of the first lot of those products. The norm
on separation of component raw materials from original raw materials may be
registered before or at the time of registration of the processing norm of the
category of export product made of those component raw materials.
2.2. Time for adjustment of
processing norms and norms on separation of component raw materials from
original raw materials
a/ The customs declarant
may adjust the processing norm of a product category before performing customs
procedures for the export of the first lot of those products. The norm on
separation of component raw materials from original raw materials may be
adjusted before or at the time of adjustment of the processing norm of a
category of export products made of those component raw materials;
b/ If detecting errors in the
declaration of norms, which is made after the time defined at Item a of this
Clause, the director of an E-Customs Sub-Department shall, based on the
registered norms, customs dossiers of the exported goods lots and preserved
samples prescribed in Article 44 of this Regulation (if samples have been
taken) or on reasonable explanations, consider and adjust the norms, and handle
violations according to regulations.
3. Registration of processing
norms and norms on separation of component raw materials from original raw
materials (below collectively referred to as processing norms)
3.1. Declaration of processing
norms
When declaring a processing
norm, the customs declarant
shall:
a/ Fill e-customs information on
the norm according to the items and standard format in Form No. 7 or 8 (if it
is the norm on separation of component raw materials from original raw
materials), Appendix XI to this Regulation, and take responsibility before law
for the declared information.
b/ Send e-customs declaration
information to the customs office.
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c.1. Receive the notice of
refusal to register the norm, made according to Form No. 16. Appendix XI to
this Regulation, and modify or supplement information on the processing norm at
the customs offices request; or
c.2. Receive the notice of
instructions on registration of the processing norm, made according to Form No.
16, Appendix XI to this Regulation, and proceed with the following jobs:
Performing export procedures on
the basis of the norms already accepted for registration by the E-Customs
Sub-Department based on his/her/its e-customs declaration information;
Submitting or producing dossiers
for inspection at the request of the E-Customs Sub-Department;
Submitting or producing dossiers
and product samples for inspection at the request of the E-Customs
Sub-Department.
d/ A dossier submitted or
produced to the customs office upon request comprises: a printed table of
processing norms with the signature and seal of the customs declarant; a detailed
written explanation on bases for and methods of calculation of norms applicable
to the goods category, enclosed with technical designs of products (such as
tailoring plans for garments); and product samples (if they are required).
3.2. Checking, acceptance of
processing norm registration:
a/ The e-customs data processing
system shall automatically check, accept registration and grant reference
numbers to processing norms.
If the system requests, customs
officers shall personally check data on the system and, based on the checking
results, decide on the registration and grant of registration numbers to
processing norms via the e-customs data processing system.
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If checking the norm at the
customs office, a customs officer shall sign for certification that he/she has
checked with the customs declarant
the norm on the registration form.
If checking the norm at the
enterprise, a customs officer shall make a written record certifying the
checking results right before completing the checking: The written
certification record must be accurate and true to reality and signed by the
concerned customs officer and a representative of the customs declarant;
If detecting that the customs declarant
commits an act of fraudulence related to the norm, the customs officer checking
the norm shall make a written record of the administrative violation and handle
it.
b/ If the system requests
submission or production of dossiers, a customs officer shall personally check
the dossiers and, based on the checking results, decide on the registration and
grant of a reference number to the processing norm via the e-customs data
processing system.
c/ If the system requests
submission or production of dossiers and product samples, a customs officer
shall personally check, the dossiers and product samples, then, based on the
checking results, decide on the registration and grant of a reference number to
the processing norm via the e-customs data processing system.
4. Adjustment of processing
norms
4.1. Declaration for adjustment
of norms
When making declaration for
adjustment of a processing norm, a customs declarant shall:
a/ Fill e-customs declaration
information on the norm according to the items and standard format in Form No.
7 or 8 (for the norm on separation of component materials from original
materials), Appendix XI to this Regulation, and take responsibility before law
for the declared information.
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c/ Receive feedback from the
customs office:
c.1. Receive from the customs
office a notice of refusal to register the norm, made according to Form No. 16,
Appendix XI to this Regulation;
c.2. Receive a notice of
instructions on the procedures for adjustment of the norm, made according to
Form No. 16, Appendix XI to this Regulation, and proceed with the jobs
according to the norm registration procedures under the guidance in Clause 3.1
of this Section.
4.2. Procedures for checking and
acceptance to adjust processing norms are performed like those guided in Clause
3.2 of this Section.
VI. PROCEDURES FOR EXPORT OF
PROCESSED PRODUCTS TO FOREIGN COUNTRIES
1. A customs office shall
perform procedures for registration of export declarations only for those goods
which are on the list of exports already registered together with norms by a
customs declarant.
Customs procedures for the export of processed products to foreign countries
are the same as those applicable to goods exported under sale and purchase
contracts prescribed in Chapter IV of this Regulation. Additionally:
1.1. If products are processed
for export from the supplied raw materials, when registering the export
declaration for those products, the customs declarant shall fill in
the items and standard format in Form No. 9, Appendix XI to this Regulation;
calculate and state in that declaration the amount of export tax (if any) on
raw materials and supplies purchased in Vietnam for processing;
1.2. If the processed products
are exported to a third party, the exporting enterprise must declare such to
the customs office.
1.3. If a goods lot for export
is subject to physical inspection, the customs declarant shall produce
preserved samples, if samples have been taken. The customs officer conducting
physical inspection of goods shall compare the preserved samples with the
component materials of the products, compare the norms with the actual export
products. If it is impossible to determine the conformity of export products
with the preserved samples, samples of export products shall be taken for
appraisal. Pending the release of appraisal results, the customs office shall
apply the set procedures.
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3. Customs procedures applicable
to lots of processed goods for export transported to border gates are the same
as those applicable to goods transported to or from border gates provided for
in Chapter V of this Regulation.
VII. ON-THE-SPOT
IMPORT/EXPORT PROCEDURES APPLICABLE TO PROCESSED PRODUCTS
1. On-the-spot import/export
conditions are specified in Clause 3, Article 33 of the Governments Decree No. 12/2006/ND-CP
of January 23, 2006. Complete processed products imported on the spot for
direct consumption (not for use as production raw materials) comply with the
Regulation on goods labeling, issued together with the Governments Decree No.
89/2006/ND-CP of August 30, 2006.
2. Customs procedures:
2.1. Customs procedures
applicable to processed products imported on the spot for use as production raw
materials are the same as those applicable to on-the-sport imported/exported
goods provided for in Part II, Appendix V to this Regulation.
2.2. For complete processed
products imported on the spot for direct consumption, customs procedures are
performed at the E-Customs Sub-Department which registers the relevant
processing contract. Specifically:
a/ The enterprise undertaking
inward processing shall perform on-the-spot export procedures as for the export
or processed products to foreign countries.
b/ The importing enterprise
shall perform procedures for registration of on-the-spot import declarations
and implement import policies and import tax policies in accordance with law.
c/ The e-customs office shall:
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c.2. Perform on-the-spot import
procedures for the customs declarant
that imports goods on the spot as for a goods lot imported from overseas (not
requiring information on transport);
c.3. Certify the completion of
customs procedures for both import and export declarations;
c.4. Certify the actual export
in the export declaration (writing the date and codes of the relevant import
declaration, places of registration and goods delivery);
c.5. Return the printed
e-customs import declaration to the customs declarant importing
goods on the spot and the printed e-customs export declaration to the customs declarant
undertaking processing; and keep the printed customs declarations and paper
dossiers (if any).
d/ If an enterprise undertaking
inward processing imports on the spot processed products under a processing
contract which it performs, it shall perform both on-the-spot import and export
procedures for those processed products.
VIII. PROCEDURES FOR DELIVERY
OR RECEIPT OF TRANSITIONAL PROCESSED PRODUCTS
1. Responsibilities of customs declarants
in goods delivery and receipt:
1.1. Based on the principals
mandate, a customs declarant
that delivers transitional processed products (the deliverer) and a customs declarant
that receives those products (the recipient) shall by themselves organize goods
delivery and receipt following the steps specified in Clause 3 of this Part,
and take responsibility before law for ensuring that:
a/ The delivery and receipt of
products are conducted strictly as declared on the e-manifest of transitional
goods (below referred to as the transitional declaration for short);
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c/ The transitional processed
products are used for proper processing purposes.
1.2. If the processing contract
involving transitional processed products (delivery processing contract) and
the processing contract on the use of transitional processed products as raw
materials for processing (receipt processing contract) have only one customs declarant
that undertakes processing, that declarant shall perform both deliverers and
recipients tasks.
2. The transitional declaration
may be used as a document for liquidation of a processing contract if it
satisfies the following requirements:
2.1. For a delivery processing
contract:
a/ All items in the declaration
for delivery of transitional processed products must be filled in without
erasure: The declaration must be certified, signed and stamped by the deliverer
and the e-customs office (customs office on the deliverers side);
b/ The customs office on the
deliverers side shall receive a notice from the customs office on the
recipients side that customs procedures have been completed for the declaration
on the receipt of transitional processed products corresponding to the quantity
of the delivered products;
c/ The time when the recipient
comes to perform customs procedures at the customs office on its side must be
within the term of validity of the delivery processing contract. If the
deliverer comes to perform customs procedures after this term, the customs
office on its side shall make a written record of the customs-related
administrative violation, and impose an administrative sanction on the
deliverer in accordance with law. If customs procedures have been completed for
the relevant declaration on the receipt of transitional processed products as
certified by the customs office on the recipients side and the recipient has
put the goods into production, the customs office shall allow clearance without
canceling the declaration.
2.2. For a receipt processing
contract:
a/ All items in the declaration
form for receipt of transitional processed products must be filled in without
erasure; be certified, signed and stamped by the recipient and the e-customs
office (customs office on the recipients side).
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c/ The time when the recipient
comes to perform customs procedures at the customs office on its side must be
within the term of validity of the receipt processing contract and within 15
days after the deliverer gives certification on the declaration on the delivery
of transitional processed products.
3. Customs procedures:
3.1. Procedures for delivery of
transitional processed products
a/ The deliverer shall:
a.1. Fully fill in the
declaration form for delivery of e-transitional processed products and perform
customs procedures as for export processed products;
a.2. Deliver the products
together with 01 printed e-customs declaration with the customs completion
certification by the customs office on its side and an original value added tax
(VAT) invoice (the one that is to be given to the customer); for an
export-processing enterprise, the ex-warehousing bill for the recipient shall
be used instead of the VAT invoice; the delivery and receipt are conducted at
the processing establishment or the recipients warehouse.
b/ The customs office on the
deliverers side shall perform customs procedures as for products processed for
export and notify the customs office on the recipients side via the e-customs
data processing system of the completion of customs procedures for the related
declaration.
3.2. Procedures for receipt of
transitional processed products:
a/ The recipient:
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a.1. Fill in all items on the
e-transitional declaration form and perform customs procedures as for imported
raw materials;
a.2. Hand over to the deliverer
the printed e-customs declaration with the certification of customs procedures
completion by the customs office on the recipients side.
b/ The customs office on the
recipients side shall carry out customs procedures as for imported raw
materials and supplies; notify via the e-customs data processing system the
customs office on the deliverers side of the completion of customs procedures.
In the above steps, if the
delivery-processing contract and the receipt- processing contract are both
managed by one E-Customs Sub-Department, that Sub-Department shall perform the
tasks of customs offices on both deliverers and recipients sides.
Procedures for delivery and
receipt of transitional processed products also apply to cases in which the
delivery-processing contract and the receipt-processing contract have different
processors.
IX. PROCEDURES FOR RE-EXPORT
OF PROCESSING RAW MATERIALS AND SUPPLIES TO FOREIGN COUNTRIES DURING THE
PERFORMANCE OF PROCESSING CONTRACTS DUE TO CHANGES IN PROCESSING MODELS OR
DESIGNS OR FOR OTHER REASONS
1. Customs procedures are the
same as those for re-export of surplus raw materials and supplies to foreign
countries.
2. If the system requires
documentary inspection, a customs dossier to be produced comprises:
2.1. The printed e-customs
declaration: 2 originals;
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2.3. Details on goods packing:
soft copy or one original.
X. CUSTOMS PROCEDURES
APPLICABLE TO PROCESSED GOODS WHICH HAVE BEEN EXPORTED BUT THEN RETURNED FOR
REPAIR OR RECYCLING ARE THE SAME AS THOSE APPLICABLE TO TEMPORARILY IMPORTED
GOODS
PROVIDED FOR IN PART III, APPENDIX V TO THIS REGULATION.
XI. CUSTOMS PROCEDURES FOR
ACCEPTANCE OF PROCESSED PRODUCTS INSTEAD OF PROCESSING REMUNERATION AS
STIPULATED AT CLAUSE D, ARTICLE 33 OF DECREE NO. 12/2006/ND-CP
1. Kinds of processed products
used for payment of processing remuneration are provided for at Item d, Clause
2, Article 33 of the Governments Decree No. 12/2006/ND-CP of January 23, 2006;
Processed products used for
payment of processing remuneration must meet the conditions set in the
Regulation on labeling of domestically circulated goods and imports and
exports, issued together with the Governments Decree No. 89/2006/ND-CP of
August 30, 2006.
2. Customs procedures for
acceptance of processed products instead of processing remuneration are the
same as those for on-the-spot import and export of processed products. In this
case, the processing contract with a term on payment of processing remuneration
with processed products is used instead of a sale and purchase contract.
Processed products used for
payment of processing remuneration are used for liquidation of processing
contracts.
XII. PROCEDURES FOR
LIQUIDATION OF INWARD PROCESSING CONTRACTS
1. Liquidation time limit
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For long-term processing
contracts, liquidation shall be conducted for each contract annex on a yearly
basis. The time limit for liquidation of each annex is the same as the time limit
for liquidation of a processing contract.
2. Time limit for receipt,
inspection and comparison of liquidation dossiers by customs offices
Within 10 days after receiving
from a customs declarant
a request for liquidation made according to Form No. 15, Appendix XI to this
Regulation, the E-Customs Sub-Department shall complete the inspection and
comparison of liquidation results on the e-customs data processing system and
send back to the declarant
a notice of acceptance of liquidation results or a notice of rejection of
liquidation results, clearly stating the reason, made according to Form No. 16,
Appendix XI to this Regulation.
3. Customs clearance time limit
for surplus raw materials, temporarily imported machinery and equipment, scraps
and defective products:
Within 30 days after receiving
from the customs office a notice of acceptance of liquidation results or a
notice of rejection of the liquidation results, clearly stating the reason, a
customs declarant
shall respond to all customs requests in either notice, including completion of
customs procedures for surplus raw materials; temporarily imported machinery
and equipment; scraps and defective products (if any).
4. Extension of the liquidation
time limit and customs clearance time limit for surplus materials; temporarily
imported machinery and equipment; scraps and defective products:
In some special cases, this time
limit may be extended for not more than 30 days. Based on the contract annex
added by the customs declarant,
the director of the E-Customs Sub-Department shall consider and decide on such
extension.
5. Measures for handling of
violations of the liquidation time limit:
An E-Customs Sub-Department
shall supervise the liquidation of a processing contract and its annexes; if the
customs declarant
breaches the time limit specified in Clause 1, Clause 3 or Clause 4 of this
Part, it shall make a written record of violation in the domain of state
management of customs and issue a sanctioning decision. The sanctioning
decision must have a clause requesting the customs declarant to complete
the liquidation of the processing contract within the time limit for execution
of the sanctioning decision. Upon the expiration of this time limit, if the
customs declarant
still fails to complete the liquidation, the related coercive measure shall be
applied to all subsequent imported goods lots (including those imported for
trading) of that customs declarant.
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1. Handling modes:
Depending on agreements in a
processing contract and related legal provisions, a customs declarant shall decide
on the mode of handling of surplus raw materials and supplies; scraps and
defective products, and hired or borrowed machinery and equipment. The handling
modes include:
1.1. On-the-spot import or
export;
1.2. Re-export to foreign
countries under the principals designation;
1.3. Switching to performance of
another processing contract in Vietnam;
1.4. Donation in Vietnam;
1.5. Destruction in Vietnam.
2. Customs procedures applicable
to the modes of handling surplus raw materials and supplies; scraps and defective
products, and hired or borrowed machinery and equipment:
2.1. Customs procedures for
on-the-spot import or export of surplus raw materials and supplies; scraps and
defective products, and hired or borrowed machinery and equipment comply with
the guidance in Part II, Appendix V to this Regulation. On-the-spot import and
export conditions comply with Clause 3, Article 33 of the Governments Decree
No. 12/2006/ND-CP of January 23, 2006.
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2.3. Customs procedures
applicable to the transfer of surplus raw materials and supplies; scraps and
defective products, and hired or borrowed machinery and equipment to another
processing contract under the principals designation:
Customs procedures for the
transfer of surplus raw materials and supplies; scraps and defective products,
and hired or borrowed machinery and equipment to another processing contract
are performed like those for delivery and receipt of transitional processed
products guided in Part VIII of this Appendix. In addition, the following jobs
must be performed:
a/ The customs declarant
shall transfer surplus raw materials and supplies; scraps and defective
products, and hired or borrowed machinery and equipment to another processing
contract before the E-Customs Sub-Department sends him/her/it a notice of
acceptance of liquidation results made according to Form No. 16, Appendix XI to
this Regulation.
b/ For cases in which the
transfer of surplus raw materials and supplies; scraps and defective products,
and hired or borrowed machinery and equipment is undertaken by another customs declarant:
b.1. The customs declarant-transferee
shall show raw materials received from another contract and preserved samples
taken upon their import to the customs office on his/her/its side for
comparison;
b.2. The customs office on the
customs declarant-transferees
side shall compare preserved samples of raw materials taken upon their import
with the transferred ones and, if they conform with each other, take new
samples for the raw material-receipt contract (the sample comparison and taking
of new samples must be conducted at the customs declarants
establishment). In the course of comparison, if detecting signs of no actual
transfer or lack of goods compared to the transitional customs declaration, the
whole goods lot must be inspected. If inspection conclusions show that the
customs declarants
transfer and receive goods at variance with the customs declaration, they shall
be handled in accordance with law;
b.3. With regard to raw
materials and supplies of which samples are not taken and hired or borrowed
machinery and equipment, the customs office on the transferees side shall
conduct inspection if suspecting that the customs declarants have neither
transferred nor received the goods, or transferred and received a quantity of
goods less than that stated in the transitional customs declaration. The
director of the E-Customs Sub-Department shall decide on which case is subject
to inspection.
c/ Fort cases in which the
transfer of surplus raw materials and supplies; scraps and defective products,
and hired or borrowed machinery and equipment to another processing contract is
undertaken by the same customs declarant:
c.1. When performing customs
procedures for the transfer of surplus raw materials to another processing
contract, the customs declarant
shall produce preserved samples of raw materials of the former processing
contract;
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c.3. When suspecting that goods
transfer stated in the customs declaration is untruthful, the E-Customs
Sub-Department shall conduct inspection at the enterprise.
d/ Raw materials and supplies
are not allowed to be transferred to another processing contract in the
following cases:
d.1. A customs declarant
imports raw materials and supplies but fails to perform the processing contract
and requests permission for transfer of all those raw materials and supplies to
another customs declarant;
d.2. A customs declarant
receives raw materials and supplies from a processing contract without putting
them in processing but requests permission for their further transfer to
another processing contract.
e/ Customs procedures guided at
this Point also apply to cases of transfer of surplus raw materials and
supplies; scraps and defective products, and hired or borrowed machinery and
equipment from one processing contract to another at the request of the
principal during the performance of the processing contract.
2.4. Customs procedures for
donation of hired or borrowed machinery and equipment, surplus raw materials
and supplies, scraps and defective products:
a/ Customs procedures are
carried out like those applicable to goods imported under sale and purchase
contracts prescribed in Chapter IV of this Regulation (in this case, a
processing contract is considered a sale and purchase contract).
b/ If the system requests
documentary inspection, the customs dossier to be submitted or produced
comprises:
b.1. The printed e-customs
declaration, made according to Form No. 5b, Appendix XIV to this Regulation: 02
originals;
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b.3. The Trade Ministrys
written approval, if the donated goods are on the list of goods imported and
exported under its permits; the permit issued by a specialized agency, for
imported goods requiring permits of those agencies.
c/ Customs procedures and tax
policies comply with regulations on goods presentation or donation. After a
goods lot is cleared, the customs declarant undertaking processing shall hand
over an original of the printed e-customs declaration to the donee
for production at the request of other functional agencies.
2.5. Customs procedures for
destruction of scraps and defective products in Vietnam:
a/ The destruction may be
conducted after the completion of a processing contract/contract annexes or in
the course of performance of a processing contract. Destruction of outdated
processed products may also be organized in Vietnam at the principals request.
b/ Customs procedures for
supervising destruction are as follows:
b.1. The customs declarant
fills information in the request for supervision of the destruction of scraps/
defective products of processing, enclosed with information the
provincial/municipal Natural Resource and Environment Services permit for
destruction in Vietnam, according to the standard format in Form No. 14,
Appendix XI to this Regulation, and sends that information to the E-Customs
Sub-Department, advising the destruction time and place;
b.2. The E-Customs
Sub-Department shall appoint a customs officer to supervise the destruction
process.
b.3. Upon the end of
destruction, concerned parties shall make a written record certifying the
destruction according to regulations. This record must be signed by the
enterprise director and affixed with the seal of the enterprise that has
destroyed goods; contain full names and signatures of the customs officer
supervising the destruction and persons assigned by the enterprise director to
conduct the destruction.
XIV. HANDLING OF CASES IN
WHICH ENTERPRISES ARE DISSOLVED OR TERMINATE OPERATION BUT HAVE NOT LIQUIDATED
PROCESSING CONTRACTS
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1.1. E-Customs Sub-Departments
shall regularly contact local Tax Departments and business registration
agencies, follow the press and apply other measures in order to acquire
information on dissolved enterprises;
1.2. Dissolved or bankrupt
enterprises shall pay tax arrears for surplus raw materials and supplies;
scraps and defective products, and hired or borrowed machinery and equipment
which have not been re-exported according to regulations on handling of tax
debts of those enterprises;
2. With regard to enterprises
which are self-dissolved at variance with legal provisions on the order and
procedures for enterprise dissolution (failing to notify their dissolution or
having no dissolution decisions...), if they have surplus raw materials and
supplies or hired or borrowed machinery and equipment, E-Customs
Sub-Departments shall:
2.1. Calculate taxes and issue
decisions to retrospectively collect taxes on surplus raw materials and
supplies or hired or borrowed machinery and equipment which have not been
re-exported; and include the collectible tax amounts in the list of overdue tax
debts;
2.2. Transfer dossiers to
customs units in charge of anti-smuggling investigation under
provincial/municipal Customs Departments for verification, investigation and
handling (or further transfer to competent authorities and functional agencies
for handling) in accordance with law, with regard to violating individuals.
3. If the above enterprises
still have unliquidated
processing contracts but have re-exported all processed goods, E-Customs
Sub-Departments shall base themselves on the enterprises dossiers archived at
customs offices to conduct liquidation and take responsibility for liquidation
data.
XV. HANDLING OF SURPLUS RAW
MATERIALS AND SUPPLIES; HIRED OR BORROWED MACHINERY AND EQUIPMENT AND PROCESSED
PRODUCTS WHICH CANNOT BE RE-EXPORTED TO THE PRINCIPALS BECAUSE THEY ABANDON
THEM
1. Bases for ascertaining that a
principal abandons its/his/her goods: The principal sends the processing
enterprise a written declaration on the abandonment of goods or the processing
enterprise has proofs that the principal abandons those goods.
2. Handling measures:
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a/ To auction the goods and remit
the sales into the state budget after offsetting arising expenses; auction
procedures are performed as for goods auction according to Article 45 of the
Customs Law;
b/ If the goods lot is of small
value and the sum expected to be collected from auction is not enough or just
enough to offset arising expenses, the processor may use those goods after
fully paying taxes in accordance with law. The taxable price is based on the
residual value of goods at the time of handling;
c/ To donate the goods to charity
organizations.
2.2. If the goods no longer have
any use value and the provincial/municipal Natural Resources and Environment
Service has issued a permit for their destruction in Vietnam, they shall be
destroyed. Customs procedures for supervision of destruction tire performed as
for the destruction of waste and defective products of processing.
Section II. CUSTOMS
PROCEDURES APPLICABLE TO GOODS OF OUTWARD PROCESSING
I. PROCEDURES FOR
REGISTRATION OF AN OUTWARD PROCESSING CONTRACT
1. Declaration of the processing
contract
When declaring the processing
contract, the customs declarant
shall:
1.1. Fill e-customs declaration
information on the processing contract on computer according to the items and
standard format in Form No. 1, Appendix XI to this Regulation, before
performing customs procedures for export of the first goods lot under that
contract, and take responsibility before law for the declared information.
Information to be declared includes:
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b/ The list of raw materials (if
any);
c/ The list of products (if
any);
d/ The list of equipment (if
any);
dd/ The list of samples
(if any);
e/ The tables of norms (if any);
g/ The permit granted by a
competent agency, if the goods are exported for the performance of the
processing contract and the imported processed products are on the list of
goods imported and exported under permits; the list of goods must be enclosed
with the permit.
Particularly, the customs declarant
that is a customs agent shall clearly state the authorized contents.
1.2. Send the e-customs
declaration information to the customs office;
1.3. Receive the customs offices
feedback and proceed with the jobs required according to the procedures for
acceptance of outward processing contracts.
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II. PROCEDURES FOR EXPORT OF
RAW MATERIALS FOR OUTWARD PROCESSING
Customs procedures are performed
like those for export under sale and purchase contracts guided in Chapter IV of
this Regulation; customs declarations shall be filled in as in case of export
for processing. In physical inspection of goods, samples of raw materials shall
be taken for preservation instead of sample comparison.
III. PROCEDURES FOR
REGISTRATION, ADJUSTMENT AND CHECKING OF OUTWARD PROCESSING NORMS
1. Time for registration and
adjustment of norms:
1.1. Before performing import
procedures for processed products, if those products are re-imported into
Vietnam;
1.2. During the liquidation of a
processing contract, if processed products are sold in foreign countries.
2. Procedures for registration,
adjustment and checking of norms are performed like those applicable to inward
processing.
IV. PROCEDURES FOR IMPORT OF
PROCESSED PRODUCTS FROM OVERSEAS
1. Customs procedures are
performed like those applicable to goods imported under sale and purchase contracts
guided in Chapter IV of this Regulation; customs declarations are filled in as
in the case of import for processing. In addition, a customs declarant
shall perform the following jobs:
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1.2. Comparing the preserved
material samples taken upon export with component materials in products during
physical inspection of good;
2. Tax policies are implemented
like those applicable to products processed overseas and re-
imported into Vietnam in accordance with the tax law.
V. PROCEDURES FOR LIQUIDATION
OF OUTWARD PROCESSING CONTRACTS
The time limit for customs declarants
to submit liquidation dossiers, re-import into Vietnam surplus raw materials
and supplies, machinery and equipment temporarily exported for processing: and
the time limit for customs offices to examine liquidation dossiers and handle
expired processing contracts which have not been liquidated are the same as for
cases of inward processing.
APPENDIX II
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR
GOODS IMPORTED AND EXPORTED IN THE FORM OF IMPORT OF RAW MATERIALS AND
MATERIALS FOR THE PRODUCTION OF GOODS FOR EXPORT
(Attached to the Regulation on pilot e-customs procedures promulgated
together with Decision No. 52/2007/QD-BTC)
I. GOODS IMPORTED AND
EXPORTED IN THE FORM OF IMPORT OF RAW MATERIALS AND SUPPLIES FOR THE PRODUCTION
OF GOODS FOR EXPORT
1. Import of raw materials and
supplies for the production of goods for export (below referred to as
import-production-export for short) means import of raw materials and supplies
under sale and purchase contracts for the production of products for export.
2. Imported raw materials and
supplies include:
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2.2. Raw materials and supplies
directly involved in the process of producing products for export but neither
constituting exported products nor transformed into exported products;
2.3. Finished products imported
by enterprises for being affixed to exported products or packed together with
exported products into complete goods items for export abroad;
2.4. Supplies used as packings,
packings
used for packing exported products;
2.5. Raw materials and supplies
imported for warranty (repair or reprocessing) of exported products.
3. Products exported in the form
of import-production-export
3.1. Products produced from all
raw materials and supplies imported in the form of import-production-export;
3.2. Products produced from 2
sources of raw materials and supplies: raw materials and supplies imported in
the form of import-production-export and raw materials and supplies of domestic
origin or imported under sale and purchase contracts;
3.3. Products produced from 3
sources of raw materials and supplies: raw materials and supplies imported in
the form of import-production-export; raw materials and supplies of domestic
origin; and raw materials and supplies imported under sale and purchase
contracts.
4. The condition for tax refund
for raw materials and supplies imported for domestic trading as raw materials
for the production of products for export is that the tax refund time limit
specified in the tax law has not yet expired.
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II. PROCEDURES FOR
REGISTRATION AND MODIFICATION OF THE LIST OF IMPORTED RAW MATERIALS AND
SUPPLIES AND THE LIST OF EXPORTED PRODUCTS
1. Place of customs procedure
performance: The procedures for registration and modification of the list of
imported raw materials and supplies and the list of exported products shall be
performed at E-Customs Sub-Departments of localities where enterprises import
raw materials.
2. Time of registration
2.1. For the list of imported
raw materials and supplies: before performing the procedures for the import of
the first lot of raw materials and supplies.
2.2. For the list of exported
products: before performing the procedures for registration of product quotas.
3. Items to be declared for the
lists
3.1. List of imported raw
materials and supplies, in Form No. 1, Appendix XII to this Regulation.
3.2. List of exported products,
in Form No. 2, Appendix XII to this Regulation.
From the time of importing raw
materials to the time of terminating import or export in this form, customs declarants
shall consistently declare all items on appellation of raw materials and
supplies; HS code; code of raw materials and supplies; product code; and unit
of calculation registered in the lists.
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When there appears an
unregistered kind of raw materials, supplies or product, the customs declarant
shall make additional declaration for each list. The procedures for additional
registration of lists are similar to those for registration of lists.
4. Procedures for registration
of the list of imported raw materials and supplies and the list of exported
products
The customs declarant shall fill
e-customs declaration information on the lists according to the items and
standard format in Forms No. 1 and 2, Appendix XII to this Regulation, and take
responsibility before law for the declared information.
The sending, response to,
inspection and receipt of information are similar to registration of lists in
the procedures for registration of processing contracts specified in Part I,
Section I, Appendix I to this Regulation.
5. Time of modification and
supplementation and to-be-modified and -supplemented contents
5.1. Modification and
supplementation of the list of imported raw materials and supplies
The customs declarant may modify all
the information in the list of imported raw materials and supplies either
before performing procedures for the import of the first lot of raw materials
and supplies or before registering relevant norms, whichever is sooner.
5.2. Modification and
supplementation of the list of exported products
The customs declarant may modify all
the information in the list of exported products before registering norms of
exported products.
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If detecting errors in the
declaration of the lists after the points of time specified above, the customs declarant
may modify the declared contents if he/she has plausible reasons accepted by
the customs office, but may not modify codes and units of calculation of raw
materials, supplies or products.
6. Procedures for modification
and supplementation of lists
The customs declarant shall fill
e-customs declaration information on the modified lists according to the items
and standard format in Forms No. 1 and 2, Appendix XII to this Regulation, and
take responsibility before law for the declared information.
The sending, response to,
inspection and receipt of information shall be conducted according to
procedures similar to those for registration of lists in processing contracts
annexes specified in Part I, Section I, Appendix I to this Regulation.
III. CUSTOMS PROCEDURES FOR
THE IMPORT OF RAW MATERIALS AND SUPPLIES
1. Customs procedures for the
import of each lot of raw materials and materials from abroad are similar to
those for goods imported under sale and purchase contracts prescribed in
Chapter IV of this Regulation.
When a foreign party purchase a
lot of raw materials and supplies from a foreign-based third partner and
designates that partner to consign goods to a Vietnamese enterprise, the
Vietnamese enterprise shall declare this information to the customs office.
Lots of imported raw materials
and supplies transported from border gates are subject to e-customs procedures
for goods transported from or to border gates prescribed in Chapter V of this
Regulation.
2. Customs procedures for
finished products for being affixed to or packed together with products into
complete goods items and exported abroad are procedures for the import of raw
materials in the form of import-production-export if the following conditions
are-fully met:
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b/ Use norms of raw materials
for exported products include norms of those finished products.
IV. Customs procedures for
registration and adjustment of norms and waste ratios of raw materials and
supplies for exported products
The procedures for registration,
adjustment and inspection of norms are similar to those for registration,
adjustment and inspection of processing norms specified in Part V, Section I,
Appendix I to this Regulation.
V. CUSTOMS PROCEDURES FOR THE
EXPORT OF PRODUCTS
1. The customs office shall perform
export declaration registration procedures only for the codes of goods on the
list of exported products and norms registered by the customs declarant
with the customs office. The customs procedures for the export of products
abroad are similar to those for goods exported under sale and purchase
contracts prescribed in Chapter IV of this Regulation. In addition, the customs
declarant
shall:
a/ Declare, upon registration of
the product export declaration, information according to the items and standard
format in Form No. 3, Appendix XII to this Regulation, if exported products
contain the supplied raw materials and materials; calculate export tax (if any)
on raw materials and supplies purchased in Vietnam for inclusion in the export
declaration annex;
b/ Produce preserved samples of
goods, if samples are taken, for exported goods lots subject to physical
inspection. The customs officer conducting physical inspection of goods shall
compare these samples of raw materials with raw materials constituting products,
and registered norms with actually exported products. If exported goods are
unconformable with the samples, samples of exported products shall be taken for
appraisal. Pending the availability of appraisal results, the customs office
shall continue performing procedures according to regulations.
2. Customs procedures for
exported goods lots transported from or to border gates are similar to those
for goods transported from or to border gates prescribed in Chapter V of this
Regulation.
VI. CUSTOMS PROCEDURES FOR
RAW MATERIALS AND SUPPLIES WHICH ARE SELF-SUPPLIED FOR THE PRODUCTION OF GOODS
FOR EXPORT
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1. When purchasing raw materials
and supplies in the Vietnamese market and supplying them for the production of
products for export, the customs declarant is not required to perform
customs procedures (particularly, export-processing enterprises shall perform
customs procedures similar to those concurrently prescribed for goods brought
into export-processing enterprises);
2. Before supplying raw
materials and supplies for the production of products for export, the customs declarant
shall apply for permission of a competent agency if those raw materials and
supplies are on the list of goods exported under permits, and may not supply
raw materials and supplies on the list of goods banned or suspended from
export;
3. When performing procedures
for the export of products, the customs declarant shall declare
information on documents of supply of raw materials and materials according to
the items and standard format in Form No. 3, Appendix XII to this Regulation.
The e-customs data processing
system will automatically inspect, receive and grant numbers of reference for
those documents.
The sending, response to,
inspection and receipt of information shall be conducted according to
procedures similar to those for registration of processing contracts specified
in Part I, Section I, Appendix I to this Regulation.
4. Raw materials and materials
mentioned in this Section include raw materials produced or purchased in the
Vietnamese market, raw materials imported under sale and purchase contracts,
and raw materials imported on the spot under sale and purchase contracts.
VII. CUSTOMS PROCEDURES FOR
GOODS ALREADY EXPORTED BUT RETURNED FOR REPAIR OR REPROCESSING ARE THE SAME AS
THOSE FOR TEMPORARILY IMPORTED GOODS SPECIFIED IN PART III, APPENDIX V TO THIS
REGULATION.
VIII. PROCEDURES FOR
LIQUIDATION OR TAX NON-COLLECTION (TAX REFUND)
1. Places of liquidation or tax
non-collection (tax refund) procedure performance: the E-Customs
Sub-Departments where enterprises perform procedures for the import of raw
materials and supplies.
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2.1. All raw materials and
supplies imported in the form of import-production-export must be liquidated,
including those subject to the import tax rate of 0%;
2.2. Import declarations and
export declarations which are made first must be liquidated first: When an
import declaration is made first but raw materials and supplies imported under
this declaration are not yet used for the production of goods for export,
therefore, those declarations cannot yet be liquidated, the enterprise shall
declare information on raw materials and materials not yet liquidated according
to the items and standard format specified in Form No. 6.6, Appendix XII to
this Regulation.
2.3. Raw materials and supplies
import declarations must be made prior to product export declarations;
2.4. A raw materials and
supplies import declaration may be liquidated many times;
2.5. An export declaration may
be liquidated only once at an E-Customs Sub-Department. When an export
declaration is liquidated at many E-Customs Sub-Departments for many import
declarations, the liquidated volume of raw materials and subsidiary materials
may not be liquidated again for that export declaration (unless otherwise
specified);
2.6. When an exported product is
produced from both raw materials and supplies imported in the form of
import-production-export and raw materials and supplies imported under sale and
purchase contracts, the volume of raw materials and supplies imported under
sale and purchase contracts is eligible for tax refund according to regulations
applicable to raw materials and supplies imported for the production of goods
initially for domestic consumption which are then exported provided that the
supply of raw materials and materials has been declared in accordance with Part
VI of this Appendix;
2.7. When raw materials and
supplies imported in the form of import-production-export are used for the
production of exported products for processing contracts, the volume of those
raw materials and supplies may be liquidated through processing export
declarations;
2.8. Enterprises selling in the
domestic market or donating scraps and wastes collected after the production
process shall fully declare those scraps and wastes in liquidation dossiers as
a basis for the finalization of import tax on raw materials and supplies.
3. Liquidation time limit.
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4. Liquidation dossiers
Apart from dossiers eligible for
tax non-collection (tax refund) as prescribed by the tax law, enterprises shall
also declare information according to the items and standard format in Form No.
6, Appendix XII to this Regulation, including:
4.1. List of liquidated import
declarations (including declarations of import under sale and purchase
contracts), according to Form No. 6.2, Appendix XII to this Regulation;
4.2. List of liquidated export declarations
(including declarations of export at border gates other than places of
importation and processing export declarations), according to Form No. 6.3,
Appendix XII to this Regulation;
4.3. Information on documents of
payment of goods imported in the form of import-production-export, according to
Form No. 6.4, Appendix XII to this Regulation;
4.4. Information explaining in
detail the volumes of imported raw materials and supplies in liquidated import
declarations for the following purposes (if any):
a/ Raw materials and supplies
imported in the form of import-production-export but exported in the form of
processing, according to Form No. 6.5, Appendix XII to this Regulation;
b/ Imported raw materials and
supplies not yet liquidated (in case the enterprise uses only some raw
materials and supplies them in those import declarations for production, then
uses raw materials and supplies of subsequent import declarations for
liquidation), according to Form No. 6.6, Appendix XII to this Regulation;
c/ Imported but not exported raw
materials and supplies on which tax is paid into the state budget, according to
Form No. 6.7, Appendix XII to this Regulation.
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The E-Customs Sub-Department
shall receive the liquidation dossier defined in Clause 4 of this Part enclosed
with explanations on the handling of the volume of raw materials and supplies
not used for production declared by the enterprise and carry out liquidation and
tax non-collection (tax refund) procedures for the enterprise within the time
limit prescribed by the tax law.
The E-Customs Sub-Department
shall respond by sending a notice of acceptance of liquidation results or a
notice of refusal of liquidation results, made according to Form No. 7,
Appendix XII to this Regulation, stating the reasons for refusal, to the
customs declarant.
6. The procedures for
non-collection or refund of import tax on raw materials and supplies already
used for the production of products for export or already re-exported abroad
comply with the provisions of tax law.
IX. CUSTOMS PROCEDURES FOR
HANDLING OF NON-EXPORTED RAW MATERIALS AND SUPPLIES
1. Modes of handling
In the course of production, an
enterprise which does not use imported raw materials and supplies for exports
production shall declare the handling of raw materials, supplies, scraps,
wastes or products, which is as follows:
1.1. Not exporting them and
paying tax into the state budget;
1.2. Not exporting them and
destroying them and paying tax into the state budget;
1.3. Exporting them back abroad
as designated by the seller of raw materials and supplies;
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2.1. Customs procedures shall
not be performed for non-exported raw materials, supplies, scraps, wastes or
products on which tax is paid into the state budget. Tax calculation and
payment comply with the tax law.
2.2. With regard to non-exported
raw materials, supplies, scraps, wastes or products which are destroyed with
tax thereon paid into the state budget:
a/ The enterprise shall organize
their destruction by itself;
b/ Customs procedures are the
same as procedures for destruction of processed raw materials and supplies, and
the destruction is not subject to customs supervision.
2.3. With regard to raw
materials, supplies, scraps or wastes which are re-exported abroad as
designated by the seller of raw materials and supplies:
Customs procedures are the same
as those for other re-exported goods lots. If physical inspection of goods is
required, the customs officer conducting physical inspection of goods shall
compare re-exported raw materials with raw materials samples taken upon import
(if any).
APPENDIX III
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR
GOODS TEMPORARILY IMPORTED FOR RE-EXPORT
(Attached to the Regulation on pilot e-customs procedures promulgated
together with Decision No. 52/2007/QD-BTC)
I. GENERAL PRINCIPLES
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1. For goods temporarily
imported for re-export, customs procedures may be carried out at E-Customs
Sub-Departments;
2. For re-exported goods,
customs procedures may be performed at the E-Customs Sub-Departments where
temporary import procedures are performed or at border gates of re-exportation;
3. Goods temporarily imported
for re-export which are on the list of those banned from import must be kept
within areas of border gates of importation and go through re-export procedures
at E-Customs Sub-Departments of localities where goods are temporarily
imported.
II. MANAGEMENT OF RE-EXPORTED
GOODS
1. In performing re-export procedures,
the customs declarant
shall, apart from documents as required for lots of goods exported under sale
and purchase contracts, declare information on temporarily imported goods
declarations;
2. Re-exported goods must be in
the same state as when they are temporarily imported;
3. A temporarily imported goods
lot may be divided into many goods lots for re-export. Upon re-export, the
enterprise shall re-export once all volumes of goods declared in a re-export
declaration;
4. Goods must be re-exported through
border gates within 8 working hours after they arrive at a border gate of
exportation. When having plausible reasons accepted by the head of the Customs
Sub-Department of the border gate of exportation, to-be- re-exported goods may
be kept at the border gate of exportation for a duration not exceeding the
validity duration of the re-export declaration;
5. After goods have been
actually re-exported, the customs office of the border gate of exportation
shall notify the customs office performing import procedures for the goods of
information on re-exported goods via the customs data processing system.
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Customs Sub-Departments
performing import procedures for goods shall monitor temporary import
declarations within the temporary import time limit and liquidate those
declarations when all the goods have been re-exported.
APPENDIX IV
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR
GOODS BROUGHT INTO OR OUT OF EXPORT-PROCESSING ENTERPRISES
(Attached to the Regulation on pilot e-customs procedures promulgated
together with Decision No. 52/2007/QD-BTC)
I. GENERAL PROVISIONS
1. For goods imported from
abroad into export-processing enterprises inside or outside export-processing
zones (collectively referred to as export-processing enterprises); goods
exported abroad from export-processing enterprises; and goods already exported
but later re-imported for repair or reprocessing and then re-exported or
destroyed, customs procedures are the same as e-customs procedures for goods
imported or exported under sale and purchase contracts specified in Chapter IV
of this Regulation.
Import and export e-customs
declarations must be filled in according to the items and standard format in
Form No. 1, Appendix VIII to this Regulation.
2. Lists of goods brought into
or out of export-processing enterprises must be registered according to the
criteria and format specified in Forms No. 1 and 2, Appendix XIII to this
Regulation.
Declaration for all above lists
shall be made only once before the goods are brought into or out of an
export-processing enterprise. When there arise unregistered goods, the
export-processing enterprise shall make additional declaration of each list.
The procedures for additional declaration of lists are the same as those for
registration of lists.
Before exporting goods produced
from imported raw materials and materials, the export-processing enterprise
shall register their norms.
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3. When goods are brought into
or out of export-processing enterprises, their use purposes must be clearly
declared, including:
3.1. Goods brought into
export-processing enterprises: for processing, production, formation of fixed
assets, or consumption;
3.2. Goods brought out of
export-processing enterprises: for export, processing, exports production,
liquidation, destruction, or sale in the inland.
4. Goods brought from the inland
into export-processing enterprises are considered exported goods, for which
domestic enterprises shall perform export procedures according to corresponding
modes of export (except for electricity and water specified in Item d.2, Clause
1, Section III, Part B of the Finance Ministrys Circular No.
32/2007/TT-BTC of April 9, 2007).
The export-processing enterprise
shall declare information on documents of goods brought into the enterprise and
their use purpose as export, production processing, formation of fixed assets,
or consumption.
5. Goods brought from
export-processing enterprises into the inland are considered imported goods for
which domestic enterprises shall perform import procedures according to
corresponding modes of import (except for export-processing enterprises fixed
assets for which liquidation procedures have been completed and tax thereon has
been paid according to regulations).
The export-processing enterprise
shall declare information of documents of goods brought out of the enterprise
and their use purpose as production processing, liquidation, destruction, or
sale in the inland.
6. For goods brought from an
export-processing enterprise to another one (inside or outside an
export-processing zone), information on documents of goods brought into the
export-processing enterprise (for the goods-receiving enterprise) and documents
of goods brought out of the export-processing enterprise (for the
goods-delivering enterprise) must be declared. The export-processing enterprise
shall take responsibility for goods delivery and receipt.
7. The export-processing
enterprise shall declare, and take responsibility for the use of, imported
goods not liable to import tax or export tax under Article 2 of Decree No.
149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import
Tax and Export Tax Law.
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II. PROCEDURES FOR
REGISTRATION AND MODIFICATION OF THE LIST OF GOODS IMPORTED INTO
EXPORT-PROCESSING ENTERPRISES AND THE LIST OF GOODS EXPORTED FROM EXPORT-PROCESSING
ENTERPRISES
1. Places of customs procedure
performance: The procedures for registration and modification of the list of
goods brought into export-processing enterprises and the list of goods brought
out of export-processing enterprises shall be performed only at E-Customs
Sub-Departments where export-processing enterprises carry out goods import
procedures.
2. Time of registration
2.1. For the list of goods
imported into export-processing enterprises: before performing the procedures
for the import of the first goods lot.
2.2. For the list of goods
exported from export-processing enterprises:
a/ For products produced from
imported raw materials by export-processing enterprises: before performing the
procedures for registration of quotas.
b/ For goods other than products
produced from imported raw materials by export-processing enterprises: before
performing the procedures for the export of goods from export-processing
enterprises.
3. Items to be declared for the
lists:
3.1. List of goods imported into
export-processing enterprises, in Form No. 1, Appendix XIII to this Regulation.
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All the items of appellation of
goods, HS code, goods code and unit of calculation registered in the lists must
be consistently declared from the time goods are imported into an
export-processing enterprise to the time the enterprise terminates its import
and export activities.
4. Procedures for registration
of the list of goods imported into export-processing enterprises and the list
of goods exported from export-processing enterprises
4.1. Declaration of lists
The customs declarant shall fill
e-customs declaration information on the lists according to the items and
standard format in Form No. 1 or 2, Appendix XIII to this Regulation, and take
responsibility before law for the declared information.
The sending of information and
the receipt of feedback shall be conducted according to the procedures similar
to those for registration of processing contracts specified in Part I, Section
I, Appendix I to this Regulation.
4.2. Customs offices inspection
and receipt of registration of lists:
The inspection and receipt of
registration of lists are similar to the inspection and receipt of registration
of processing contracts specified in Part I, Section I, Appendix I to this
Regulation.
5. Time of modification and
supplementation and to-be-modified and -supplemented contents
5.1. Modification and
supplementation of the list of goods imported into export-processing
enterprises:
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b/ For goods other than raw
materials and supplies used for exports production: The customs declarant
may modify all information in this list before performing procedures for the
import of the first goods lot into the export-processing enterprise.
5.2. Modification and
supplementation of the list of goods exported from export-processing
enterprises:
a/ For products produced from
imported raw materials, the customs declarant may modify this list before
performing procedures for registration of norms.
b/ For goods other than products
produced from imported raw materials, the customs declarant may modify
this list before performing procedures for the export of goods from the
export-processing enterprise.
5.3. Modification in case of
errors in declaration
If detecting errors in the
declaration of the lists after the points of time specified in Points 5.1 and
5.2 of this Clause, the customs declarant may modify the declared contents
if they have plausible reasons accepted by the customs office, but may not
modify goods codes and units of calculation.
6. Procedures for modification
and supplementation of lists
6.1. Declaration of
to-be-modified and -supplemented information
The customs declarant shall fill
e-customs declaration information on the to-be-modified lists according to the
items and standard format in Form No. 1 or 2, Appendix XIII to this Regulation,
and take responsibility before law for the declared information.
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6.2. Inspection and receipt of to-be-modified
and -supplemented information
The inspection and receipt of
to-be-modified and -supplemented information on the list of goods imported into
export-processing enterprises and the list of goods exported from
export-processing enterprises shall be conducted according to the procedures
similar to those for registration of processing contracts specified in Part I,
Section I, Appendix I to this Regulation.
III. CUSTOMS PROCEDURES FOR
REGISTRATION AND ADJUSTMENT OF NORMS AND WASTE RATIOS OF RAW MATERIALS AND
SUPPLIES WITH REGARD TO PRODUCTS EXPORTED FROM EXPORT-PROCESSING ENTERPRISES
If products brought out of an
export-processing enterprise are produced or formed from raw materials and
supplies brought into the enterprise, their norms must be registered before
being brought out of the enterprise.
The procedures for registration,
adjustment and inspection of norms are the same as those for registration,
adjustment and inspection of processing quotas specified in Part V, Section I,
Appendix I to this Regulation.
IV. CUSTOMS PROCEDURES FOR
GOODS BROUGHT FROM EXPORT-PROCESSING ENTERPRISES INTO THE INLAND
1. Responsibilities of
export-processing enterprises
1.1. Declaration of documents of
goods brought into the inland
The time of making e-customs
declarations complies with Article 38 of this Regulation. Before delivering
goods to the domestic enterprise, the export-processing enterprise shall:
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b/ Send e-customs declaration
information to the customs office.
c/ Receive the customs offices
feedback:
c.1/ Receive the notice of
refusal to permit the import of goods into the inland, made according to Form
No. 7, Appendix XIII to this Regulation, and modify and supplement information
at the request of the customs office.
c.2/ Receive the notice of
permission for the import of goods into the inland, made according to Form No.
7, Appendix XIII to this Regulation, in case the customs office permits the
import of goods into the inland.
c.3/ Print out documents of
goods exported into the inland, made according to Forms No. 31a and 32a (in
case of exporting more than 6 goods items), Appendix XIV of this Regulation,
sign, stamp and transfer them to the domestic enterprise, enclosed with
financial invoices (if any), for performing import procedures.
1.2. Inspection and receipt of
documents of goods exported into the inland
a/ The e-customs data processing
system will automatically check and accept registration and grant numbers of
reference for documents of goods exported into the inland.
When requested by this system,
the customs officer shall personally check information in the system and, based
on checking results, decide on the registration and grant of numbers of
reference for documents of goods exported into the inland via the system.
b/ When this system requests
submission or production of dossiers, the customs officer shall personally
examine the dossiers and, based on examination results, decide on the
registration and grant of numbers of reference for documents of goods exported
into the inland via the system. A dossier submitted or produced to the customs
office comprises:
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b.2. Financial invoices (if
any).
1.3. Modification and
supplementation of the export-processing enterprises documents of goods
exported into the inland
In case of modification and
supplementation of the declared contents in documents of goods exported into
the inland, the export-processing enterprise shall, before delivering goods to
the domestic enterprise, send the modified documents to the customs office and
get the customs offices notice of acceptance, made according to Form No. 7,
Appendix XIII to this Regulation.
The modified information must
comply with the items and standard format in Form No. 5, Appendix XIII to this
Regulation.
The sending, response to, inspection
and receipt of information shall be conducted according to the procedures
similar to those for registration of processing contracts specified in Part I,
Section I, Appendix I to this Regulation.
1.4. Sealing of means of
transport
The export-processing enterprise
shall seal means of transport of goods from the enterprise to the place of
goods delivery (in case the place of goods delivery is outside the
export-processing enterprise as agreed by the two parties).
1.5. Validity term of documents of
goods exported into the inland
Within 30 days after the
E-Customs Sub-Department allows the export of goods into the inland, if the
domestic enterprise fails to register the goods import declaration, the
E-Customs Sub-Department shall cancel the export-processing enterprises
documents of goods exported into the inland and, at the same time, give
feedback via the system to the export-processing enterprise.
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Within 30 days after the
E-Customs Sub-Department allows the export of goods into the inland, the
domestic enterprise shall, before receiving goods, perform goods import customs
procedures according to corresponding modes of import.
The customs declarant shall declare
in the import declaration the information of reference to documents of goods
exported into the inland, supplied by the export-processing enterprise.
When goods declared by the
domestic enterprise are classified to be subject to physical inspection, the
Customs Sub-Department which receives the import declaration shall conduct
physical inspection of goods at the goods delivery place declared by the
domestic enterprise.
V. CUSTOMS PROCEDURES FOR
GOODS BROUGHT FROM THE INLAND INTO EXPORT-PROCESSING ENTERPRISES
1. Responsibilities of domestic
enterprises
1.1. Procedures for filling in
export declarations
The domestic enterprise shall
perform goods export customs procedures according to corresponding modes of
export and forward to the export-processing enterprise a copy of the export
declaration with the certification of completion of customs procedures for
bringing goods into the export-processing enterprise.
1.2. Validity term of a
declaration of export into the export-processing enterprise
Within 30 days after the
domestic enterprise performs customs procedures for export of goods into the
export-processing enterprise and before receiving goods, the export-processing
enterprise shall declare documents of goods imported into the export-processing
enterprise.
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2. Responsibilities of
export-processing enterprises
2.1. Declaration of documents of
goods imported into export-processing enterprises
The time of making e-customs
declarations complies with Article 38 of this Regulation. Before receiving
goods, the export-processing enterprise shall:
a/ Fill e-customs declaration
information according to the items and standard format in Form No. 6, Appendix
XIII to this Regulation. In documents of goods imported from the inland, the
enterprise shall declare information of reference to the domestic enterprises
exports declaration for which customs procedures have been completed.
b/ Send e-customs declaration
information to the customs office.
c/ Receive the customs offices
feedback:
c.1. Receive the notice of
refusal to permit the import of goods into the export-processing enterprise,
made according to Form No. 7, Appendix XIII to this Regulation, and modify and
supplement information at the request of the customs office.
c.2. Receive the notice of
permission for the import of goods into the export-processing enterprise, made
according to Form No. 7, Appendix XIII to this Regulation, in case the customs
office permits the import of goods into the export-processing enterprise.
c.3. Print out documents of
goods imported into the export-processing enterprise, made according to Forms
No. 32a and 32b (in case of importing more than 6 goods items), Appendix XIV to
this Regulation, sign, stamp and transfer them to the domestic enterprise for
performing procedures for liquidation of processing contracts or liquidation of
import-production-export declarations (if any).
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a/ The e-customs data processing
system will automatically check and accept registrations and grant numbers of
reference for documents of goods imported from export-processing enterprises.
When requested by this system,
the customs officer shall personally check information in the system and, based
on checking results, decide on registration and grant of numbers of reference
via the system for documents of goods imported into the export-processing
enterprise.
b/ When this system requests
submission or production of dossiers, the customs officer shall personally
examine the dossiers and, based on examination results, decide on the
registration and grant of numbers of reference via the system for documents
exported into the inland. A dossier submitted or produced to the customs office
comprises:
b.1/ A sale and purchase or
processing contract between the export-processing enterprise and the domestic
enterprise or another export-processing enterprise.
b.2/ Financial invoices (if
any).
b.3/ The domestic enterprises
export declaration for which customs procedures have been completed.
2.3. Modification and
supplementation of documents of goods imported into export-processing
enterprises
In case of modification and supplementation
of the contents declared in documents of goods imported into an
export-processing enterprise, the enterprise shall send the modified documents
to the customs office before receiving goods from the domestic enterprise and
get the customs offices notice of acceptance, made according to Form No. 7,
Appendix XIII to this Regulation.
The modified and supplemented
information must comply with the items and standard format in Form No. 6,
Appendix XIII to this Regulation.
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2.4. Sealing of means of
transport
The domestic enterprise shall
seal means of transport of goods from the domestic enterprise to the place of
goods delivery (in case the place of goods delivery is outside the domestic
enterprises location as agreed by the two parties).
VI. CUSTOMS PROCEDURES FOR
GOODS BROUGHT FROM AN EXPORT-PROCESSING ENTERPRISE TO ANOTHER ONE (INSIDE OR
OUTSIDE AN EXPORT-PROCESSING ZONE)
1. For goods brought from an
export processing enterprise to another one (inside or outside an
export-processing zone), enterprises shall declare information on goods
delivery documents of the goods-delivering enterprise (the deliverer) and goods
receipt documents of the goods-receiving enterprise (the recipient).
When goods are brought from an
export-processing enterprise to another one, export-processing zones and
export-processing enterprises shall seal means of transport of goods and have
their goods supervised according to customs offices regulations on sealing and
supervision of goods.
2. Goods delivery and receipt
documents and financial invoices serve as documents for payment.
3. Registration of documents of
goods brought into the inland by the export-processing enterprise (the
deliverer) complies with Part IV of this Appendix, while registration of
documents of goods imported into the export-processing enterprise (the
recipient) compiles with Part V of this Appendix.
VII. PROCEDURES FOR
DESTRUCTION OF RAW MATERIALS, MATERIALS, PRODUCTS, SCRAPS AND WASTES
1. For export-processing
enterprises
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Before destroying raw materials
or products, the export-processing enterprise shall declare information in
documents of destruction of raw materials, materials or products according to
the items and standard format in Form No. 11, Appendix XIII to this Regulation,
and pay tax in accordance with the tax law.
The sending, response to,
inspection and receipt of information shall be conducted according to the
procedures similar to those for registration of processing contracts specified
in Part I, Section I, Appendix I to this Regulation.
1.2. With regard to scraps and
wastes
a/ For scraps and wastes
included in norms registered with the customs office, the export-processing
enterprise shall destroy them by itself according to regulations without having
to make declaration and pay tax.
b/ For scraps and wastes not
included in norms registered with the customs office, the export-processing
enterprise shall, before destroying them, declare information in documents of
destruction of scraps and wastes according to the items and standard format in
Form No. 11, Appendix XIII to this Regulation, without having to pay tax.
c/ For scraps and wastes which
are still of commercial value and not included in norms registered with the
customs office, the export-processing enterprise shall, before selling them
into the inland, declare information in documents of goods exported into the
inland according to the items and standard format in Form No. 5, Appendix XIII
to this Regulation, without having to pay tax.
The sending, response to,
inspection and receipt of information on the sale of scraps and wastes into the
inland shall be conducted according to the procedures similar to those for
export of goods into the inland specified in Section IV of this Appendix.
2. For domestic enterprises
For scraps and wastes which are
still of commercial value and sold into the inland by the export-processing
enterprise, the domestic enterprise shall open an import declaration according
to the purchase and sale form prescribed in Chapter IV of this Regulation and
pay tax according to regulations.
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1. For export-processing
enterprises
Before liquidating fixed assets,
the export-processing enterprise shall declare information in documents of
liquidation of fixed assets according to the items and standard format in Form
No. 12. Appendix XIII to this Regulation, and retrospectively pay tax in
accordance with the tax law.
The sending, response to,
inspection and receipt of information shall be conducted according to the
procedures similar to those for registration of processing contracts specified
in Part I, Section I, Appendix I to this Regulation.
2. For customs offices
After receiving and accepting
information declared by the enterprise, the customs office shall issue a
decision on retrospective collection of tax, send it to the export-processing
enterprise and collect tax according to regulations.
3. For domestic enterprises
Based on documents of liquidation
of fixed assets already approved by the customs office, the export-processing
enterprise and the domestic enterprise shall sign a goods sale and purchase
contract and fulfill obligations towards goods traded in the inland according
to current regulations.
IX. LIQUIDATION AND
INSPECTION OF IN-STOCK QUANTITIES OF GOODS BROUGHT INTO AND OUT OF
EXPORT-PROCESSING ENTERPRISES
1. Liquidation of goods brought
into and out of export-processing enterprises
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Based on the e-customs data
processing systems requests, the customs office shall decide to examine
dossiers or conduct physical inspection of in-stock goods of the
export-processing enterprise. Such inspection may be conducted at the customs
office or at the enterprises headquarters.
1.2. On January 31 of the
subsequent year, the export-processing enterprise shall send a report on goods
actually in stock by December 31 of the previous year to the E-Customs
Sub-Department where the enterprise registers the import of raw materials and
materials.
The export-processing enterprise
shall make a report on in-stock goods according to the items and standard
format in Form No. 9, Appendix XIII to this Regulation.
The sending and receipt of, and
response to information on the report on in-stock goods shall he conducted
according to the procedures similar to those for registration of processing
contracts specified in Part I, Section I, Appendix I to this Regulation.
2. Inspection of in-stock goods
The e-customs data processing
system will automatically process and determine cases subject to documentary
inspection or physical inspection of in-stock goods and, at the same time,
notify the decision on inspection of in-stock goods to the export-processing
enterprise, made according to Form No. 10, Appendix XIII to this Regulation.
2.1. Receipt of decisions on
inspection of in-stock goods
The export-processing enterprise
that receives the decision on inspection of in-stock goods shall take the
following steps:
a/ When the system requests the
submission of dossiers: The enterprise shall produce dossiers and documents to
the customs office for examination. A dossier comprises:
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a.2. A sale and purchase or
processing contract with the domestic enterprise.
a.3. Financial invoices for
goods purchase/sale.
a.4. A book for monitoring
ex-warehousing/ warehousing.
a.5. Norms of products processed
with the domestic enterprise and norms of products exported abroad.
b/ When the system requests the
production of dossiers and in-stock goods: The enterprise shall produce
dossiers and documents specified at Item a. Point 2.1 of this Clause and
in-stock goods to the customs office for inspection.
2.2. Liquidation and inspection
of in-stock goods
The customs office shall
liquidate and inspect the export-processing enterprises in-stock goods by:
a/ Conducting inspection based
on dossiers and documents produced by the export-processing enterprise.
b/ Conducting inspection based
on dossiers and documents produced by the export-processing enterprise and
conducting physical inspection of in-stock goods at the export-processing
enterprises establishment.
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APPENDIX V
SPECIFIC PROVISIONS ON CUSTOMS PROCEDURES IN SOME
OTHER CASES
(Attached to the Regulation on pilot e-customs procedures promulgated
together with Decision No. 52/2007/QD-BTC)
I. FOR GOODS IMPORTED OR
EXPORTED FOR EXECUTION OF INVESTMENT PROJECTS
1. Customs procedures for goods
imported to create fixed assets:
1.1. Registration of lists of
tax-exempt goods imported to create fixed assets:
a/ Place of registration:
E-Customs Sub-Departments.
b/ Registration procedures:
b.1. Responsibilities of
enterprises:
Before carrying out procedures
for the import of tax-exempt goods to create fixed assets, enterprises shall
register lists of these goods with customs offices. The procedures for
registration of these lists are similar to those for registration of lists of
goods imported into export-processing enterprises.
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The list of tax-exempt goods
imported to create fixed assets for the project: two copies;
The investment license or
investment certificate: one copy for submission and one original for
presentation;
- The econo-technical
rationale: one original;
Enterprises shall make lists of
goods imported to create fixed assets in accordance the provisions on
tax-exempt goods imported to create fixed assets in the Governments Decree No.
149/2005/ND-CP of December 8, 2005, Decree No. 108/2006/ND-CP of September 22,
2006, documents guiding the implementation of these decrees, their investment
licenses or investment certificates, and econo-technical
rationale of investment projects and take responsibility before law for these
lists.
b.2. Responsibilities of customs
offices:
To inspect the declaration by
enterprises; to receive lists of tax-exempt goods imported to create fixed
assets. The receipt procedures are similar to those for the receipt of lists of
goods imported into export-processing enterprises.
To monitor and reconcile these
lists on the management system. To issue reconciliation monitoring cards to
enterprises that wish to open imported goods declarations at other places;
To conduct inspection at
enterprises if receiving information that enterprises use imported goods for
purposes other than those for which tax is exempted; if detecting violations,
to issue decisions on retrospective collection of tax according to regulations.
1.2. Procedures for the import
of goods to create fixed assets:
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b/ Customs procedures:
Customs procedures are similar
to those for the import of goods under sale and purchase contracts. Besides,
customs offices shall:
b.1. Base themselves on
declarations and dossiers submitted or produced by enterprises and current
regulations to carry out tax exemption procedures for each imported goods lot;
b.2. E-Customs Sub-Departments
which perform customs procedures shall inspect, monitor, and give certification
on the reconciliation monitoring cards (if these cards are issued to
enterprises for performing customs procedures at other places).
b.3. When all goods on the list
have been imported, the E-Customs Sub-Department which performs customs
procedures for the last time of importation shall sum up the quantity of goods
already imported by enterprises according to the list, print and give
certification on the reconciliation monitoring cards (if these cards are issued
to enterprises for performing customs procedures at other places);
2. Customs procedures for goods
imported or exported for enterprises operation:
To comply with this Regulations
provisions on each form of import or export. Particularly, imported goods of
foreign-invested enterprises must fall within the business scope stated in
their business licenses or investment certificates.
3. Customs procedures for import
tax-exempt raw materials, supplies, components and semi-finished products
(collectively referred to as raw materials) for production specified in Clauses
15 and 16, Article 16, of the Governments Decree No. 149/2005/ND-CP of December
8, 2005:
3.1. Registration of the list
and quantity of tax-exempt imported raw materials:
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b/ Registration procedures:
Responsibilities of enterprises:
In December of the previous year
or before commencing their operation (for enterprises that have just completed
investment activities), enterprises shall register with customs offices
e-dossiers of raw materials for production in the following year. An
e-registration dossier comprises:
b.1. A list of raw materials to
be imported in the year and their quantity. The enterprise shall make
declaration by itself and take responsibility before law for the proper use of
tax-exempt imported raw-materials in accordance with law;
b.2. Information on the
investment license/ investment certificate or business registration
certificate;
c/ Tasks of the customs office
which performs procedures for registration of this list:
c.1. To inspect the declaration
by the enterprise: to receive the list of tax-exempt imported raw materials;
c.2. To monitor and make
reconciliation on the customs e-data processing system. To return to the
enterprise 01 list, together with the reconciliation monitoring card if the
enterprise wishes to perform customs procedures at other places;
c.3. To coordinate with the
local Tax Department in conducting inspection at the enterprise if receiving
information that the enterprise uses raw materials, supplies, components and
semi-finished products for purposes other than those for which tax exemption is
granted and, if detecting violations, to handle them in accordance with law;
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3.2. Import procedures:
According to the procedures for the import of tax-exempt goods to create fixed
assets.
4. Liquidation of assets:
4.1. Forms of liquidation are
guided in the Trade Ministrys
Circular No. 04/2007/TT-BTM of April 4, 2007, including: export, sale in the
Vietnamese market, donation, presentation as gifts or destruction.
4.2. Places of liquidation
procedure performance: At E-Customs Sub-Departments.
4.3. Liquidation procedures:
Liquidated objects, liquidation
contents and conditions and liquidation dossiers comply with the Trade Ministrys
Circular No. 04/2007/TT-BTM of April 4, 2007;
The enterprise/liquidation board
shall send to the E-Customs Sub-Department which has performed procedures for
the import of assets for the first time a document clearly stating the reason
for liquidation, names, codes and quantity of to be-liquidated assets which
belong to imported goods declaration No. ..., dated...;
If the liquidation is conducted
in the form of export, the enterprise shall open a re-export declaration; if
the liquidation is conducted in other forms, only procedures for retrospective
collection of tax shall be performed and the enterprise is not required to open
a declaration (except for the case of destruction).
For the case of destruction:
Enterprises shall organize the destruction by themselves under the supervision
of customs offices according to regulations of environment management agencies;
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II. FOR GOODS IMPORTED OR
EXPORTED ON THE SPOT:
1. Goods exported on the spot
are goods exported by Vietnamese enterprises (including foreign-invested
enterprises and export-processing enterprises) to foreign enterprises but
designated by these foreign enterprises to be delivered in Vietnam (exported)
to other Vietnamese enterprises.
On-the-spot exporters (referred
to as exporting enterprises) are enterprises designated by foreign enterprises
to deliver goods in Vietnam.
On-the-spot importers (referred
to as importing enterprises) are enterprises that purchase goods from foreign
enterprises but receive goods in Vietnam from on-the-spot exporters under
foreign enterprises designation.
2. Grounds for determination of
goods imported or exported on the spot comply with the Trade Ministrys
Circular No. 04/2007/TT-BTM of April 4, 2007.
3. Places of e-customs procedure
performance for on-the-spot import or export: E-customs procedures shall be
carried out at an E-Customs Sub-Department selected by enterprises at their
convenience, except for the following cases:
3.1. For processed products
imported on the spot for use as raw materials for the production of goods for
domestic consumption, e-customs procedures shall be performed at E-Customs
Sub-Departments managing contracts on the processing of products for
on-the-spot export;
3.2. For products, except
processed products, imported on the spot for use as raw materials for the
production of exported goods, e-customs procedures shall be performed at
E-Customs Sub-Departments managing contracts on the import of raw materials for
the production of exported goods;
3.3. For processed products
imported on the spot for use as raw materials for the production of exported
goods:
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b/ If the processing contract
and the contract on the import of raw materials for the production of exported
goods are managed by two different E-Customs Sub-Departments:
b.1. Procedures for on-the-spot
export shall be performed at the E-Customs Sub-Department managing the
processing contract;
b.2. Procedures for on-the-spot
import shall be performed at the E-Customs Sub-Department managing the contract
on the import of raw materials for the production of exported goods.
3.4. For products made from raw
materials imported for the production of exported goods which are imported on
the spot for use as raw materials for inward processing:
a/ If the processing contract
and the contract on the import of raw materials for the production of exported
goods are managed by two different E-Customs Sub-Departments:
a.1. Procedures for on-the-spot
export shall be performed at the E-Customs Sub-Department managing the contract
on the import of raw materials for the production of exported goods or at the
E-Customs Sub-Department managing the processing contract on the use of
products imported on the spot as raw materials for processing;
a.2. Procedures for on-the-spot
import shall be performed at the E-Customs Sub-Department managing the
processing contract on the use of products imported on the spot as raw
materials for processing.
b/ If the contract on the
on-the-spot import of products made from raw materials imported for the
production of exported goods and the processing contract are managed by a
single E-Customs Sub-Department, on-the-spot import and export procedures shall
be performed at this E-Customs Sub-Department.
4. Customs dossiers to be kept,
submitted or produced by enterprises to customs offices upon request for
inspection:
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4.2. The contract on the sale
and purchase of goods, stating the delivery of goods in Vietnam (for
exporters), the contract on the purchase of goods or the processing contract,
stating the receipt of goods in Vietnam (for importers);
4.3. Added value invoices, made
by exporting enterprises (copies to be handed to customers);
4.4. Other papers as prescribed
for imported and exported goods (except bills of lading).
5. Validity of on-the-spot
import and export declarations:
5.1. An on-the-spot export
declaration is valid for 30 days from the date the customs office makes
certification of the completion of e-customs procedures.
5.2. On-the-spot import or
export declarations are valid for liquidation when:
a/ For exporting enterprises:
E-declarations for on-the-spot export are fully filled in and certified, signed
and stamped by the exporting enterprise and the customs office which performs
export procedures;
b/ For importing enterprises:
E-declarations for on-the-spot import are fully filled in and certified, signed
and stamped by the importing enterprise and the customs office which performs
import procedures;
c/ If the enterprise conducting
on-the-spot export and the enterprise conducting on-the-spot import perform
procedures at one E-Customs Sub-Department, this E-Customs Sub-Department shall
make certification of both import and export procedures;
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e/ The customs office which
performs import procedures has received a notice of the customs office which
performs export procedures of the on-the-spot export declaration for which
customs procedures have been completed corresponding to the quantity of goods
for which on-the-spot import procedures have been performed.
6. Customs procedures
6.1. On-the-spot export
declaration by customs declarants
Customs declarants shall fill in
on-the-spot export declarations and perform on-the-spot export procedures as
for goods exported under sale and purchase contracts of corresponding export
forms. In addition, customs declarants
shall:
a/ Hand over one on-the-spot
export declaration (printed copy of the e-customs declaration) for which
procedures have been completed and the added value invoice (the copy handed to
customers) to the importing enterprise for performing on-the-spot import procedures.
b/ Receive a notice of
cancellation of the export declaration, made according to Form No. 18, Appendix
VIII to this Regulation, and sent by the E-Customs Sub-Department via the
customs e-data processing system in case of expiration of the time limit for
performance of on-the-spot import procedures.
6.2. Inspection and receipt of
registration for on-the-spot export declarations
E-Customs Sub-Departments shall
perform procedures for inspection and receipt of registration for on-the-spot
export declarations as for goods exported under sale and purchase contracts of
corresponding forms. In addition, E-Customs Sub-Departments shall:
Within 30 days after E-Customs
Sub-Departments certify the completion of customs procedures for on-the-spot
export declarations, if information on the completion of on-the-spot import
procedures is not available on the customs e-data processing system, customs
officers shall cancel on-the-spot export declarations and, at the same time,
send via the customs e-data processing system a notice of cancellation of
export declarations, made according to Form No. 18, Appendix VIII to this
Regulation, to customs declarants
for on-the-spot export.
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Within 30 days after the E-Customs
Sub-Department that has performed export procedures certifies the completion of
customs procedures for on-the-spot export declarations and after receiving 01
on-the-spot export declaration (printed copy of the e-customs declaration) for
which customs procedures have been completed and the added value invoice (the
copy handed to customers) which clearly states the names of the foreign
enterprise and importing enterprise and the place of goods delivery in Vietnam,
customs declarants
shall fill in an on-the-spot import declaration before receiving goods and
perform on-the-spot import procedures according to the corresponding form but
are not required to fill in information on bills of lading. In addition,
customs declarants
shall:
After completing on-the-spot
import procedures, those who make customs declaration for import shall transfer
one printed copy of the e-customs declaration for which customs procedures have
been completed to the exporting enterprises for filing in the dossier if
customs offices need to inspect paper dossiers.
6.4. Inspection and receipt of
registration for on-the-spot import declarations
E-Customs Sub-Departments shall
perform procedures for inspection and receipt of registration for on-the-spot
import declarations as for goods imported under sale and purchase contracts of
corresponding forms. In addition, E-Customs Sub-Departments shall:
a/ Notify via the customs e-data
processing system the customs office which performs export procedures of the
completion of procedures for the import declarations;
b/ Send a notice, made according
to form No. 19, Appendix VIII to this Regulation, to the local Tax Department
which conducts tax supervision of the importing enterprise via the computer
network, if the network is connected between the E-Customs Sub-Department which
performs import procedures and the local Tax Department.
III. GOODS WHICH HAVE BEEN
EXPORTED BUT ARE RETURNED
1. Cases in which e exported
goods are returned, including:
1.1. Temporary import of
returned goods for repair and reprocessing (collectively referred to as
reprocessing) and then re-export;
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1.3. Re-import of returned goods
for destruction in Vietnam (not applied to goods processed for foreign
enterprises).
2. Conditions for performance of
re-import procedures for returned goods:
2.1. Time for performing
procedures for re-import of returned goods: Within 365 days from the date goods
are actually exported:
2.2. Goods are in the same state
as when exported (not yet gone through production, processing, repair or use
process in foreign countries);
2.3. When processed products are
temporarily imported for reprocessing, the re-import procedures may be
performed even if the processing contracts have been expired and enterprises
have completed procedures for liquidation of processing contracts.
3. Places of customs procedure
performance:
3.1. Procedures for import of
returned goods shall be performed at the E-Customs Sub-Departments which have
performed procedures for the export of these goods. In case returned goods
belong to several exported goods lots, re-import procedures shall be carried
out at one of the E-Customs Sub-Departments which have performed export procedures
for these goods lots.
3.2. After goods are
reprocessed, re-export procedures shall be performed at the E-Customs
Sub-Departments which have performed procedures for re-import of these goods.
4. Time limit for reprocessing
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5. Procedures for temporary
import of returned goods for reprocessing:
5.1. Declarations of temporary
import of goods for reprocessing by customs declarants
Customs declarants shall make
declarations as for goods temporarily imported for re-export. Declarations for
temporary import must show information of reference to the relevant export
declarations.
Apart from papers to be
preserved as required for goods temporarily imported for re-export, customs declarants
shall preserve one copy of the relevant customs declaration for exported goods
and the original of the foreign partys notice of the return of goods for
reprocessing.
5.2. Inspection and receipt of
registration for declarations of temporary import for reprocessing
E-Customs Sub-Departments shall
perform procedures for inspection and receipt of registration for declarations
of temporary import for reprocessing as for goods imported in the form of
temporary import for re-exported guided in Appendix III to this Regulation.
6. Procedures for re-export of
re-cycled goods:
6.1. Declaration for re-export
by customs declarants
after goods are reprocessed
Customs declarants shall make
declarations as for goods exported under sale and purchase contracts. The
re-export declarations must show information of reference to the relevant
temporary import declarations.
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E-Customs Sub-Departments shall
perform procedures for inspection and receipt of registration for re-export of
reprocessed goods as for goods exported under sale and purchase contracts.
7. Liquidation of declarations
of goods temporarily imported for reprocessing
7.1. Liquidation principles:
Declarations of goods temporarily imported for reprocessing must be separately
monitored and liquidated. Within 15 days after the expiration of the reprocessing
time limit (including the extension duration), enterprises shall carry out
procedures for liquidation of declarations of re-import for reprocessing at
customs offices. In the process of reprocessing, if additional raw materials
are used for the reprocessing of processed products, these materials are also
included for liquidation.
7.2. Procedures for liquidation
of declarations of temporary import for reprocessing shall be performed like
procedures for liquidation of declarations of temporary import for re-export;
8. Handling of reprocessed
products which are not yet re-exported upon the expiration of the reprocessing
time limit:
8.1. In case reprocessed goods
cannot be re-exported:
Enterprises shall send a
document to the Customs Sub-Departments which have performed temporary import
procedures, clearly explaining the impossibility of re-export and, on that
basis, the Customs Sub-Departments which have performed temporary import
procedures shall consider and handle the cases as follows:
a/ For reprocessed goods which
are processed goods:
a.1. To perform customs
procedures as in the case of on-the-spot export and import for domestic
consumption, if all conditions for on-the-spot import and export of processed
products defined in Decree No. 12/2006/ND-CP of January 23, 2006, are meet; or
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b/ For reprocessed products in
other forms: To put into domestic consumption as for goods re-imported for
domestic consumption.
8.2. In case re-imported goods
are exported products produced from imported raw materials or goods temporarily
imported for re-export (objects entitled to import tax refund), customs offices
which perform re-import procedures shall notify customs offices which carry out
procedures for import tax refund that the exported goods lots are re-imported
for domestic consumption (if these two customs units are two different Customs
Sub-Departments) for tax handling under the guidance of tax laws and tax
administration regulations.
9. Customs procedures for
re-import of returned goods for domestic consumption
Customs procedures are performed
as those for goods imported under sale and purchase contracts but re-import
declarations must show information of reference to relevant export
declarations. Tax policies comply with regulations of tax laws.
Apart from papers to be
preserved as required for goods imported under sale and purchase contracts,
customs declarants
shall preserve one copy of the relevant customs declaration of exported goods
and the original of the foreign partys notice of the refusal to receive
goods.
10. Customs procedures for the
re-import of returned goods for destruction
10.1. Customs procedures are
performed as those for goods imported under sale and purchase contracts but the
re-import declarations must show information of reference to relevant export
declarations. Customs offices may not release goods but further supervise goods
until they are destroyed. Tax policies comply with tax laws.
10.2. Apart from papers to be
preserved as required for goods imported under sale and purchase contracts,
customs declarants
shall preserve one copy of the relevant customs declaration of exported goods,
the original of the foreign partys
notice of the refusal to receive goods and written permission of the Natural
Resources and Environment Service of the locality where the destruction is
conducted.
10.3. Destruction supervision
procedures are performed as those for destruction of scraps and defective
products guided in Appendix I to this Regulation.
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1. Forms of re-export of
imported goods:
1.1. Re-export to foreign goods
owners that have sold these goods lots;
1.2. Re-export to other foreign
parties.
2. The time limit and conditions
for performing customs procedures for re-export of imported goods:
2.1. Procedures for registration
of declarations for re-export of imported goods shall be performed within 365
days after the completion of the customs procedures for the import of these
goods lots.
2.2. Goods are in the same state
as upon importation (not yet gone through any process of production,
processing, repair or use in the country).
3. Re-export procedures shall be
performed at E-Customs Sub-Departments which have performed import procedures
for these goods lots.
4. Customs procedures for
re-export of imported goods shall be performed as for goods exported under sale
and purchase contracts but the export declarations must show information of
reference to relevant import declarations. Tax policies comply with tax laws.
Apart from papers to be
preserved as required for goods exported under sale and purchase contracts,
customs declarants
shall preserve one copy of the relevant customs declaration of imported goods,
the foreign goods owners written agreement on the receipt of goods (one
original, if goods are re-exported to goods owners that have sold those goods
lots).