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THE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
131/TCHQ-GSQL
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Hanoi,
June 24, 1997
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF DECREE No.65-CP OF OCTOBER 13, 1995 OF THE GOVERNMENT
REGARDING THE PROCEDURES FOR GEM IMPORT AND EXPORT
Pursuant to Decree No.65-CP
of October 13, 1995 of the Government promulgating the Regulation on the
management of activities in gem business activities;
Pursuant to Decree No.54-CP of August 28, 1993 of the Government detailing the
implementation of the Law on Import-Export Taxes;
Pursuant to Circular No.03/TM-CSTTTN of March 11, 1997 of the Ministry of Trade
guiding the implementation of Decree No.65-CP of the Government.
Pursuant to Official Dispatch No.1823-TCT/AC of September 17, 1996 of the
General Department of Taxation- the Ministry of Finance, on the registration of
the use of specific forms of receipt;
Pursuant to Decision No.1940/QD-TCCB of July 15, 1996 of the Ministry of
Industry on the establishment of the Center for Gem and Gold Research and
Expertise.
The General Department of Customs provides the following detailed guidances and
regulations on gem import-export procedures:
I. GENERAL PROVISIONS:
1. Only enterprises that have
been granted gem import-export permits by the Ministry of Trade shall be
entitled to engage in the import and export of gems.
Enterprises established under
the Law on Foreign Investment in Vietnam for gem business activities shall
comply with the scope of their permits granted by the Ministry of Planning and
Investment and with the annual gem import-export plans approved by the Ministry
of Trade.
2. If gem-business enterprises
which are not qualified for being granted import-export permits, wish to import
and export gems, they must obtain permission from the Ministry of Trade for gem
import-export assignment through enterprises having gem import-export permits.
3. The provisions of this
Circular shall apply only to gem products and gem-set jewelry and art articles
that have been refined and fashioned from raw materials exploited in Vietnam by
units allowed to engage in gem import-export under the direction of the Vietnam
Gem and Gold Corporation (VIGECO).
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1. The Vietnam Gem and Gold
Corporation shall list and inform the General Department of Customs of the
names and addresses of its transaction offices and subsidiary units which are
allowed to engage in the sale of export of gems (hereafter referred to as sale
units).
2. To register with the General
Department of Customs, and related provincial/municipal Customs Departments,
the specific voucher forms to be used for the purchase and sale of gems,
gem-set jewelry and art articles already ratified by the Ministry of Finance,
as well as the forms of sealing, stamping and obtaining the signature(s) of the
person(s) permitted to sign vouchers and seal documents.
3. The Corporation or sale units
shall only be entitled to give invoices to the purchasers 10 days before their
exit from Vietnam and shall have to provide guidance enabling the purchasers to
abide by the Customs regulations regarding the preservation of seals and
presentation of goods, customs declarations and vouchers to border gate Customs
Office at the place of exit.
4. Immediately after selling
goods (except for holidays as prescribed by law), the Corporation or sale units
shall have to go to the provincial/municipal Customs Departments and fill
procedures for the payment of import tax and other revenues in accordance with
the current provisions of law.
5. The Corporation and sale
units shall revise their own managerial regulations and prepare procedures and
books to record the amount of goods sold or left in stock every day, thereby
creating reliable conditions for periodical or extraordinary inspection and
examination conducted by the functional agencies with oversight of gem
import-export activities.
III. CUSTOMS PROCEDURES:
Enterprises engaged in gem import
and export which have been granted import-export permits by the Ministry of
Trade shall be entitled to import and/or export gems.
All lots of gems, irrespective
of their value, when being exported to foreign countries for sale or when being
re-imported due to unsaleability, shall be required to have expertise
certificates produced for the completion of customs procedures as prescribed.
1. When exporting a lot of gems
valued at 10,000 USD or more, the enterprise shall submit to the border gate
Customs Office a copy of dossier that includes:
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- The gem sale and purchase
contract.
- The original gem expertise
certificate granted by the competent agency of the State of Vietnam as
prescribed.
- The gem sale and purchase
vouchers issued by the Ministry of Finance.
2. When exporting a lot of gems
valued at under 10,000 USD, the enterprise shall produce to the border gate
Customs Office only the following:
- A copy of the gem
import-export permit granted by the Ministry of Trade, notarized by the State
Notary Public.
- The original gem expertise
certificate granted by the competent agency of the State of Vietnam as
prescribed.
- The gem sale and purchase vouchers
issued by the Ministry of Finance.
3. When importing gems, the
enterprise shall have to produce to the border gate Customs Office one set of
dossier, including:
- A copy of the gem
import-export permit granted by the Ministry of Trade, notarized by the State
Notary Public.
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- The original gem expertise
certificate granted by the competent agency of the State of Vietnam as
prescribed.
4. Gem import and export
enterprises shall pay the entire tax for each lot of imported or exported gems
in accordance with the provisions of the Law on Import-Export Taxes detailed in
Decree No.54-CP of August 28, 1993 of the Government and the documents guiding
the implementation therefore issued by the Ministry of Finance and the General
Department of Customs.
5. Non-commercial gem import
and/or export:
5.1. The provincial/municipal
Customs Department, when receiving specific sale invoices from VIGECO or its
subsidiary sale units shall affix a seal of registration (the seal of the
provincial/municipal Customs Department) on each specific invoice and open a
record book for strict supervision of the number and series of the registered
invoices.
5.2.1. Upon their exit from
Vietnam, purchasers of gem products or gem-set jewelry and art articles at sale
units attached to the Corporation, shall produce for the border gate customs
officers:
- Two copies of the customs
declaration on non-commercial export on form HQ2-96.
- The specific gem sale and
purchase voucher issued by the Ministry of Finance, and which bears a seal of
registration of the provincial/municipal Customs Department.
- A copy of the gem expertise
certificate, certified by the Corporation.
- The purchased goods that have
been sealed as prescribed in Point 2, Part II above.
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- The customs declaration on
form HQ2-96.
- The sale invoice (the fourth
copy).
- The original gem expertise
certificate granted by the competent agency of the State of Vietnam as prescribed.
The Customs Office shall conduct
the inspection and comparison of the gems and the tax calculation and tax
collection as prescribed by law.
5.3. The border gate Customs
officers shall inspect customs declarations, purchase receipts and seals, open
the seals and inspect the goods (comparing them with characteristics of the
gems declared in the receipts and declaration) for consideration and
certification of the actual export amount on the customs declarations.
- The border gate Customs Office
shall keep one copy of the customs declaration and the third copy of the
receipt; and return to the passenger one copy of the customs declaration and
the second copy of the receipt.
- The third copy of the receipt
and the customs declaration to be kept shall be gathered at the end of each day
to be transferred to the provincial/municipal Customs Department that has
affixed the seal of registration thereon for supervision of the use of
receipts.
- The border gate Customs
Offices shall open a separate record book to register the export of gems
through the specific invoices stipulated in this document. Every month it shall
report the results to the provincial/municipal Customs Departments.
5.4. When a provincial/municipal
Customs Department receives the third copy of the voucher and the customs
declaration from a border gate Customs Office, the section that has fulfilled
the customs procedures for the sale unit involved shall re-examine and
liquidate the dossier which is being kept. If any violation is detected, it
shall be handled in accordance with the current provisions of law.
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IV. OTHER PROVISIONS:
1. The temporary import for re-export
or the temporary export for re-import, of lots of gem products and gem-set
jewelry and art articles for participation in trade fairs and/or exhibition
shall comply with the provisions of :
- Decision No.390-TTg of August
1st, 1994 of the Prime Minister regarding the promulgation of the regulation on
trade fairs and exhibitions.
- Circular No.05/TM-XNK of
February 25, 1995 of the Ministry of Trade guiding the implementation of the
regulation on trade fairs and exhibitions.
- Official Dispatch No.472/TCHQ-GSQL
of March 18, 1995 of the General Department of Customs providing guidance for
the implementation of the regulation on trade fairs and exhibitions.
2. Gems, raw materials and
materials imported for the refining and fashioning into products for full
export at the request of the orderers shall comply with Decision
No.126/TCHQ-GSQL of April 8, 1995 of the General Department of Customs
promulgating the regulation regarding customs management over the subcontracted
production of import and export goods and raw materials imported for the
production of goods for export.
3. Organizations that send
abroad gem products and/or gem-set jewelry and art articles for sale shall
comply with the regulations on import export procedures and pay all taxes
according to the current laws on import-export taxes.
- If they fail to sell their
goods, then when fulfilling the procedures for the re-import of such goods into
Vietnam, they shall be considered for the reimbursement of the tax amount paid
at the time of export.
- If the products were sold, the
procedure for remitting money back into the country, shall comply with the
regulations of the State Bank of Vietnam.
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Organizations or individuals
that violate the above-said provisions, shall, depending on the nature and
seriousness of their violations, be handled administratively or examined for
penal liability as prescribed by law.
VI. ORGANIZATION OF
IMPLEMENTATION:
1. Once every three months, the
Corporation and its sale units shall compile a summary and report and produce
dossiers and vouchers to the provincial/municipal Customs Departments for
inspection and comparison.
The provincial/municipal Customs
Departments shall compile statistical reports on the amount, weight and value
of sales and the amount of taxes paid and send them, together with their
comments on the situation, to the General Department of Customs (through the
Customs Supervision and Management Department).
2. This Circular takes effect
from July 1st, 1997.
In the course of implementation,
if any problem arise beyond the competence of the local authority, it must be
promptly reported to the General Department of Customs for direction.
FOR
THE GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Nguyen Van Cam
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