MINISTRY OF FINANCE
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|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 15/2012/TT-BTC
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Hanoi, February 08, 2012
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CIRCULAR
PROMULGATING
FORMS OF DECLARATION FOR EXPORTS, IMPORTS
Pursuant to the Customs Law
No.29/2001/QH10 dated June 29, 2001 and Law No.42/2005/QH11 dated June 14, 2005
amending and supplementing some Articles of the Customs Law;
Pursuant to the Law on Export
and Import Duties No.45/2005/QH11 dated June 14, 2005;
Pursuant to the Tax
Administration Law No.78/2006/QH11 dated November 29, 2006;
Pursuant to Decree
No.154/2005/ND-CP dated December 15, 2005 of the Government detailing some
Articles of the Customs Law regarding customs procedures, inspection and
supervision of customs;
Pursuant to Decree
No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the
implementation of Law on Export and Import Duties;
Pursuant to Decree
No.118/2008/ND-CP dated November 27, 2008 of the Government regulating
functions, duties, powers and organizational structure of Ministry of Finance;
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Pursuant to Resolution
No.68/NQ-CP dated 27/12/2010 on simplifying administrative procedures under the
management functions of the Ministry of Finance;
Ministry of Finance issues a
declaration forms of exports, imports and its Appendices as follows:
Article 1: To
promulgate together with this Circular:
1. Declaration forms of
exports or imports comprise of:
a) Exports declaration (form
HQ/2012-XK);
b) Imports declaration (form
HQ/2012-NK);
2. Appendix forms of exports or
imports declarations comprise of:
a) Appendix of exports
declaration (form HQ/2012-PLXK);
b) Appendix of imports
declaration (form HQ/2012-PLNK);
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4. Slip to record inspection results
(form HQ/2012-PGKQKT) used for both exports declaration and imports
declaration;
5. The forms prescribed in
Clauses 1, 2, 3 of this Article is printed in black ink, white A4 paper; users
may seft-print in the information systems of the customs declaration, from the
website of the customs authorities.
Article 2: The customs
declaration and inscription on the declaration of imports, exports, appendix of
imports declaration, appendix of exports declarations and slip to record the
inspection results of customs authorities are provided in the Appendice issued
together with this Circular, as follows:
1. Appendix I: Instruction for
the method to record the criterion on the declaration of imported goods;
2. Appendix II: Instruction for
the method to record the criterion on the declaration of exported goods;
3. Appendix III: Instruction for
the method to record the criterion in the Appendix of declarations of imported
goods;
4. Appendix IV: Instruction for
the method to record the criterion in the Appendix of declarations of exported
goods;
5. Appendix V: Instruction for
the method to record the criterion on the slip to record inspection results
used for customs officials;
Article 3: Implementation
organization.
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2. Forms of customs professional
stamp on the declarations of exported goods, imported goods and customs
dossiers shall be defined by the Directorate of Customs.
3. General Director of Customs
and other concerned organizations and individuals shall implement this
Circular./.
FOR
MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
APPENDIX I
INSTRUCTION
FOR THE METHOD TO RECORD CRITERION ON THE DECLARATIONS OF IMPORTS,
EXPORTS
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)
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Contents
of specific instructions
Upper
left corner of the declaration
The customs declarants enter
branch of customs’ name where the declaration is registerred, Customs branch
at the import border gate.
Central
part of the declaration
* Reference number, date, time
of sending: means the number issued automatically for the declaration when
the declarants send data of electronic customs declaration to the system for
registration of the declaration of imported goods.
* The number of declarations, registration date and time: means the ordinal
number of the daily declaration registration numbers by each form of import
at each Customs branch recorded by the automatic system. Where it is required
to write by hand, the customs officers completely record the number of
declarations, symbol of import type, symbol of Customs branch registering in
order: Number of declaration/NK/form type/ unit registering the declaration
and number of declaration appendix. Then, the officers registering customs
declaration to sign and seal their stamp.
* The number of declarations Appendix: means the number of the
Appendice of the declaration (in the case the consignments have from two or
more items)
Upper
right corner of the declaration
- Handwork: Customs officers
receiving the registrations of imported goods declaration to sign and seal
their stamps.
- Electronics: Automatically enter name or number sign of receiving
officiers.
A-
Part for customs declarants to declare and calculate tax
Box
No.1
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Box
No.2
The importers: The customs
declarants write full name, address, telephone number, fax number and tax
code of importers.
Box
No.3
The entrusting persons/
authorized persons: The customs declarants write full name, address,
telephone number, fax number and tax code of entrusting traders to the
importers or full name, address, phone number and fax numbers and tax code of
the persons authorized customs declaration.
Box
No.4
Customs Agents: The customs
declarants write full name, address, telephone number, fax number and tax code
of Customs agents; number and date of the contract of customs agents.
Box
No.5
Form type: The customs
declarants select code of form in the proper system.
* In case of declaring by hand, the customs declarants state clearly the type
corresponding import.
Box
No.6
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Box
No.7
License/date/expiry date: The
customs declarants record number, date, month and year of the license of the specialized
management agencies for imported goods and the date, month and year of
expiration of the license.
Box
No.8
Contract/ date/expiry date:
The customs declarants record number, date, month and year of signing the
contract and the date, month and year of expiration (if any) of the contract
or contract appendix.
Box
No.9
Bill of Lading: The customs
declarants record number, date, month and year of the bill of lading or value
transportation document issued by the carriers replacing bill of lading.
Box
No.10
Loading port: The customs
declarants record name of ports, location (as agreed in the commercial
contract or recorded on bills of lading) where goods are loaded onto the
transportation means to move to Vietnam.
Box
No.11
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Box
No.12
Means of transportation: The
customs declarants enter ship’s name, flight number, train number, number
sign and date of arrival of transportation means transporting goods imported
from abroad into Vietnam according to the types of transport of seaway,
airway, railway and road.
Box
No.13
Exporting countries: The
customs declarants enter the countries, territories’ name from which the
goods are shipped to Vietnam (where the goods are last sold to Vietnam). To apply code of country granting ISO 3166. (not recording name of
countries, territories in transit).
Box
No.14
Terms of delivery: The customs
declarants specify delivery conditions that the purchase and sale parties
mutually agree in the commercial contracts.
Box
No.15
Payment Method: The customs
declarants specify the payment method agreed in the commercial contracts (eg
L/C, DA, DP, TTR or bartering goods for goods.
Box
No.16
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Box
No.17
Exchange rate calculating tax:
The customs declarants record the exchange rate between original currency units
and Vietnam dong applied for calculating tax (under current regulations at
the time of registration of customs declarations) in Vietnam Dong.
Box
No.18
Description of goods: The
customs declarants specify names of goods, specifications and quality of
goods under the commercial contracts or other documents relating to lot of
goods.
* In the case the lot of goods has from two or more items, the method to fill
into this criterion as follows:
- It’s filled in the customs declaration as follows: "By Appendix of
declarations."
- It’s filled in the Appendix of declaration as follows: fill names and
specifications of each item.
* For lot of goods that is subject to a number code but there are many
details, many items in the lot of goods (eg, complete equipment, equipment in
sync), the enterprises entering generally called name of the lots of goods on
the declarations, are allowed to prepare a detailed list (not required to
fill into the appendix).
Box
No.19
Code of goods: The customs
declarants record code number classified by preferential export tariff, the
import tariff issued by the Ministry of Finance.
* In the case the lot of goods has from two or more items, the method to fill
into this criterion as follows:
- In the customs declaration: writing nothing.
- In the declarations Appendix: specify code of each item.
Box
No.20
Origin: The customs declarants
enter names of country, territory where goods are manufactured (produced) (based
on certificates of origin or other documents related to the lot of goods).
Apply country code specified in ISO 3166.
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.19.
Box
No.21
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Box
No.22
The amount of goods: The
customs declarants record the number, volume or weight of each item in the
lot of goods of the customs declaration being declared appropriate with
calculation unit in accordance with in Box No.23.
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.19.
Box
No.23
Unit: The customs declarants enter
name of calculation unit of each commodity (eg: meters, kilograms ...) as
stipulated in the Preferential Export Tariff, Import Tariff promulgated by
the Ministry of Finance.
* In the case the lot of goods has from two or more items, the method to record
is similar as in box No.19.
Box
No.24
Unit price of original
currency: The customs declarants record price of a unit of goods (by unit in
Box No.23) in foreign currency stated in Box No.16, based on agreements in
commercial contracts, invoices , L/C or other documents relating to the lot
of goods.
Commercial contract in the form of deferred payment and purchase, sale
price stated in the contract including interest rate payable, the unit price
is determined by purchase price, selling price minus (-) interest rate
payable under commercial contract.
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.20.
Box
No.25
Original currency value: The
customs declarants record original currency value of each imported item, as
the result of multiplication (x) between the "amount of goods (Box
No.22) and "unit price of original currency (Box No.24) ".
* In the case the lot of goods has from two or more items, the method to fill
into this box as follows:
- In the customs declaration: Write the total originl currency value of the
goods declared in the declaration appendix.
- In the declarations Appendix: Write the originl currency value for each
item.
Box
No.26
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Box
No.27
Special Consumption Tax (SCT),
the customs declants record:
a. The dutiable value of SCT is the total of value of import duties and
import duties payable for each item
b. Tax rate %: Record tax rate of SCT corresponding to commodity codes
defined commodity code in box No.19 under SCT Tariff.
c. Taxes: Record payable SCT amount of each item
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.26.
Box
No.28
Tax of environmental
protection (EP), the customs declants record:
a. The number subject to EPT of imported goods is the number of goods under
unit defined in the tariff on EP.
b. Environmental protection tax rate of the imported goods is under the
provisions of the tariffs on EP.
c. Taxes: Record payable EPT amount of each item.
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.26.
Box
No.29
Value Added Tax (VAT), the
customs declarants record:
a. Taxable value of VAT is the price of import duties at the border gate plus
import duties (if any) plus the special consumption tax (if any) plus tax for
environmental protection (if any). Import price at border-gate is determined
under the provisions of dutiable value of imports.
b. Tax rate%: Record tax rate of VAT corresponding to commodity codes defined
commodity code in box No.19 under VAT Tariff.
c. Tax: Record payable VAT amount of each item
* In the case the lot of goods has from two or more items, the method to
record is similar as in box No.26.
Box
No.30
The total tax amount (boxes 26 + 27 + 28 + 29), the customs declarants record: the total amount of import duty, the
special consumption tax, environmental protection tax and VAT; in words.
Box
No.31
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Box
No.32
Documents attached: The
customs declarants list the documents accompanying the declaration of
imported goods.
Box
No.33
The customs declarants record
date/month/year of declaration, sign to certify, write full name, title and
stamp in the declaration.
B.
Part for Customs authorities
Box
No.34
- The results of separating
channels and guiding customs procedures: Being pointed out by the automatical
system as civil servants receiving, registering the declaration fully update
information into the systems.
- Where the customs procedures are done manually, receiving officers record
the results from the system on the import goods declarations.
Box
No.35
Other notes: For customs
officers in all professional stages recording necessary contents that can not
be recorded elsewhere such as the number of minute, the number of sanctioning
decision and handling decision…….
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Confirmation of supervision customs:
The records of the customs officers monitoring the imports.
Box
No.37
Confirmation of release of
goods/sending goods for preservation/in transit: Customs officers record in
brief contents of decision of the customs authorities on the release of
goods/sending goods for preservation or goods in transit.
Box
No.38
Certification of clearance:
the officers assigned certify on the system/on the declaration printed by
enterprises.
APPENDIX II
INSTRUCTIONS FOR METHOD TO
(Issued together Circular No.15/2012/TT-BTC dated February 08,
2012)
Criterion
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Upper
left corner of the declaration
The customs declarants enter name
of customs branch where the customs declaration is registered, customs branch
of export border gate;
Central
part of declaration
* Reference number, date, time
of sending: means the number issued by the automatic system for the
declaration when the customs declarants send data of electronic customs
declaration to system for registration of the declaration of export goods.
* The number of declarations, registration date and time: means the ordinal number
of the daily declaration registration numbers by each form of import at each
Customs branch recorded by the automatic system. Where it is required to
write by hand, the customs officers completely record the number of
declarations, symbol of export type, symbol of Customs branch registering in
order: Number of declaration/XK/form type/unit registering the declaration
and number of declaration appendice. Then, the officers registering customs
declaration to sign and seal their stamp.s
Upper
right corner of the declaration
- Handwork: Customs officers
receiving the registrations of exported goods declaration to sign and seal
their stamps.
- Electronics: Automatically enter name or number sign of receiving
officiers.
A-
Part for customs declarants to declare and calculate tax
Box
No.1
The exporters: The customs
declarants write full name, address, telephone number, fax number and tax
code (if any) of Vietnamese traders selling goods for oversea-based
purchasers (expressed in contracts of purchase and sale of goods).
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The importers: The customs
declarants write full name, address, telephone number, fax number and tax
code (if any) of importers.
Box
No.3
The entrusting persons/authorized
persons: The customs declarants write full name, address, telephone number,
fax number and tax code of entrusting traders to the importers or full name,
address, phone number and fax numbers and tax code of the persons authorized
customs declaration.
Box
No.4
Customs Agents: The customs
declarants write full name, address, telephone number, fax number and tax
code of Customs agents; number and date of the contract of customs agents.
Box
No.5
Form type: The customs
declarants select code of form in the proper system.
* In case of declaring by hand, the customs declarants state clearly the type
corresponding export.
Box
No.6
License/date/expiry date: The
customs declarants record number, date, month and year of the license of the
specialized management agencies for exported goods and the date, month and
year of expiration of the license.
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Contract/ date/expiry date:
The customs declarants record number, date, month and year of signing the contract
and the date, month and year of expiration (if any) of the contract or
contract appendix.
Box
No.8
Commercial invoice: The
customs declarants record number, date, month and year of the commercial
invoice.
Box
No.9
Export port: Record name of
ports, location (as agreed in the commercial contract or recorded on bills of
lading) where goods are loaded onto the transportation means for export.
Box
No.10
Importing countries: The customs
declarants enter the countries, territories’ name to which the goods are
shipped not including name of countries, territories in transit. To apply
codes of countries, territories granting ISO 3166.
Box
No.11
Terms of delivery: The customs
declarants specify delivery conditions that the purchase and sale parties
mutually agree in the commercial contracts.
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Payment Method: The customs
declarants specify the payment method agreed in the commercial contracts (eg
L/C, DA, DP, TTR or bartering goods for goods…).
Box
No.13
Payment currency: The customs
declarants record code of the currency used for payment (original currency)
agreed in the commercial contracts. Apply the currency code appropriate with ISO
4217 (eg: the U.S. dollar is USD).
Box
No.14
Exchange rate calculating tax:
The customs declarants record the exchange rate between original currency
units and Vietnam dong applied for calculating tax (under current regulations
at the time of registration of customs declarations) in Vietnam Dong.
Box
No.15
Description of goods: The
customs declarants specify names of goods, specifications and quality of
goods under the commercial contracts or other documents relating to lot of
goods.
* In the case the lot of goods has from four or more items, the method to
fill into this criterion as follows:
- It’s filled in the customs declaration as follows: "By Appendix of
declarations."
- It’s filled in the Appendix of declaration as follows: fill names and
specifications of each item.
* For lot of goods that is subject to a number code but there are many
details, many items in the lot of goods (eg, complete equipment, equipment in
sync), the enterprises entering generally called name of the lots of goods on
the declarations, are allowed to prepare a detailed list (not required to
fill into the appendix).
Box
No.16
Code of goods: The customs
declarants record code number classified by preferential export tariff, the
import tariff issued by the Ministry of Finance.
* In the case the lot of goods has from four or more items, the method to
fill into this criterion as follows:
- In the customs declaration: writing nothing.
- In the declarations Appendix: specify code of each item.
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Origin: The customs declarants
enter names of country, territory where goods are manufactured (produced)
(based on certificates of origin or other documents related to the lot of
goods). Apply country code specified in ISO.
* In the case the lot of goods has from four or more items, the method to
record is similar as in box No.16.
Box
No.18
The amount of goods: The
customs declarants record the number, volume or weight of each item in the
lot of goods of the customs declaration being declared appropriate with
calculation unit in Box No.19.
* In the case the lot of goods
has from four or more items, the method to record is similar as in box No.16.
Box
No.19
Unit: The customs declarants
enter name of calculation unit of each commodity (eg: meters, kilograms ...)
as stipulated in the Preferential Export Tariff, Import Tariff promulgated by
the Ministry of Finance.
* In the case the lot of goods has from four or more items, the method to
record is similar as in box No.16.
Box
No.20
Unit price of original
currency: The customs declarants record price of a unit of goods in foreign
currency stated in Box No.13, based on agreements in commercial contracts,
invoices , L/C or other documents relating to the lot of goods.
* In the case the lot of goods has from four or more items, the method to
record is similar as in box No.16.
Box
No.21
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Box
No.22
Export duties, customs
declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate corresponding to the code in the box
specified No.16 under export Tariff.
c. Record the payable export duty amount of each item.
* In the case the lot of goods has from four or more items, the method to
fill into this criterion as follows:
- In the customs declaration: record total payable export duty at the box
"plus".
- The declaration appendix: record clearly taxable value, tax rates, export
duty amount payable for each item.
Box
No.23
Other revenues, the customs declarants
record:
- The value to calculate the other revenues: record the amount required to
calculate other revenues.
- Rate%: Record the percentage of other revenues in accordance with
provisions
- Amount: Enter the amount required to pay
* In the case of consignments from 4 or more items similar notation in Box 22
* In the case the lot of goods
has from four or more items, the method to record is similar as in box No.22.
Box
No.24
The total amount of taxes and
other revenues (boxes 22 + 23), the customs declarants record: the total
amount of export duty and other revenues, in figures and in words.
Box
No.25
Quantity of goods, number sign
of container: the customs declarants declare upon transportation of exported
goods by container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in
each container;
- Weight of goods in the container: Record weight of goods contained in each
respective container and ultimately plus the total weight of the lot of
goods;
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Box
No.26
Documents attached: The
customs declarants list the documents accompanying the declaration of
exported goods.
Box
No.27
The customs declarants record date/month/year
of declaration, sign to certify, write full name, title and stamp in the
declaration.
B.
Part for Customs authorities
Box
No.28
- The results of separating
channels and guiding customs procedures: Being pointed out by the automatical
system as civil servants receiving, registering the declaration fully update
information into the system.
- Where the customs procedures are done manually, receiving officers record
the results from the system on the export goods declarations.
Box
No.29
Other notes: For customs
officers in all professional stages recording necessary contents that can not
be recorded elsewhere such as the number of minute, the number of sanctioning
decision and handling decision ….
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Certification of clearance:
the officers assigned certify on the system/on the declaration printed by
enterprises.
Box
No.31
Confirmation of supervision
customs: The records of the customs officers monitoring the exports.
APPENDIX III
INSTRUCTIONS FOR METHOD TO OF
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)
Criterion
Contents
of specific instructions
Upper
left corner of the declaration
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Central
part of the declaration
Appendix No.: The ordinal
number of registration declarations Appendix recorded by the customs
declarants.
Upper
right corner of the declaration
* The number of declarations:
means the ordinal number of the daily declaration registration numbers by
each form of import at each Customs branch recorded by the automatic system.
Where it is required to write by hand, the customs officers completely record
the number of declarations, symbol of import type, symbol of Customs branch
registering in order: Number of declaration/NK/form type/ unit registering
the declaration.
Type: The customs declarants declare type as on the import declaration.
Box
No.18
Description of goods: The
customs declarants specify names of goods, specifications and quality of
goods under the commercial contracts or other documents relating to lot of
goods.
Box
No.19
Code of goods: The customs
declarants record code number classified by preferential export tariff, the
import tariff issued by the Ministry of Finance.
Box
No.20
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Box
No.21
Preferential mode: Enter the
name C/O issued for lot of goods of the Free Trade Agreement, which Vietnam is a member.
Box
No.22
The amount of goods: The
customs declarants record the number, volume or weight of each item in the
lot of goods of the customs declaration being declared appropriate with
calculation unit in Box No.23.
Box
No.23
Calculation Unit: The customs
declarants enter name of calculation unit of each commodity (eg: meters,
kilograms ...) as stipulated in the current Preferential Export Tariff,
Import Tariff.
Box
No.24
Unit price of original currency:
The customs declarants record price of an goods item (by unit in box No.23)
by currency recorded in item 16, based on agreements in commercial contract,
invoice, L/C or other documents related to the lot of goods.
Box
No.25
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Box
No.26
Import duties, customs
declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate corresponding to the specified code in
the box No.19 under the applicable Tariff (Preferential Tariff, specially
preferential Tariff ...) in effect at the time of declaration registration.
c. Record the payable import duty amount of each item.
Box
No.27
Special Consumption Tax (SCT),
the customs declants record:
a. The dutiable value of SCT is the total of value of import duties and
import duties payable for each item
b. Tax rate %: Record tax rate of SCT corresponding to commodity codes
defined commodity code in box No.19 under SCT Tariff.
c. Taxes: Record payable SCT amount of each item.
Box
No.28
Tax of environmental
protection (EP), the customs declants record:
a. The number subject to EPT of imported goods is the number of goods under
unit defined in the tariff on EP.
b. Environmental protection tax rate of the imported goods is under the provisions
of the tariffs on EP.
c. Taxes: Record payable EPT amount of each item.
Box
No.29
Value Added Tax (VAT), the
customs declarants record:
a. Taxable value of VAT is the price of import duties at the border gate plus
import duties (if any) plus the special consumption tax (if any) plus tax for
environmental protection (if any). Import price at border-gate is determined
under the provisions of dutiable value of imports.
b. Tax rate%: Record tax rate of VAT corresponding to commodity codes defined
commodity code in box No.19 under VAT Tariff.
c. Tax: Record payable VAT amount of each item.
Box
No.31
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Box
No.33
The customs declarants record
date/month/year of declaration, sign to certify, write full name, title and
stamp in the declaration.
APPENDIX IV
INSTRUCTIONS FOR METHOD TO OF
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)
Criterion
Contents
of specific instructions
Upper
left corner of the declaration
The customs declarants enter branch
of customs’ name where the declaration is registered, Customs branch at the
export border gate.
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Appendix No.: The ordinal
number of registration declarations Appendix recorded by the customs
declarants.
Upper
right corner of the declaration
* The number of declarations:
means the ordinal number of the daily declaration registration numbers by
each form of import at each Customs branch recorded by the automatic system. Where
it is required to write by hand, the customs officers completely record the
number of declarations, symbol of import type, symbol of Customs branch
registering in order: Number of declaration/NK/form type/ unit registering
the declaration.
Type: The customs declarants declare type as on the export declaration.
Box
No.15
Description of goods: The
customs declarants specify names of goods, specifications and quality of
goods under the commercial contracts or other documents relating to lot of
goods.
Box
No.16
Code of goods: The customs
declarants record code number classified by preferential export tariff, the
import tariff issued by the Ministry of Finance.
Box
No.17
Origin: The customs declarants
enter names of countries, territories where goods are manufactured
(produced) (based on certificates of origin or other documents related to the
lot of goods). Apply country code specified in ISO 3166.
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The amount of goods: The customs
declarants record the number, volume or weight of each item in the lot of
goods of the customs declaration being declared appropriate with calculation
unit in Box No.19.
Box
No.19
Calculation Unit: The customs
declarants enter name of calculation unit of each commodity (eg: meters,
kilograms ...) as stipulated in the Export Tariff, Import Tariff issued by
the Ministry of Finance.
Box
No.20
Unit price of original
currency: The customs declarants record price of an goods item by currency recorded
in item 13, based on agreements in commercial contract, invoice, L/C or other
documents related to the lot of goods.
Box
No.21
Original currency value: The
customs declarants record original currency value of each exported item, as the
result of multiplication (x) between the "amount of goods (Box No.18)
and "unit price (Box No.20).
Box
No.22
Export duties, customs
declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate of export duty corresponding to the
specified code in the box No.16 under the export Tariff.
c. Record the payable export duty amount of each item.
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Other revenues, the customs
declarants record:
- The value to calculate the other revenue: record the amount required to
calculate other revenues.
- The rate%: Record the percentage of other revenues in accordance
provisions.
- Amount: Enter the amount required to pay.
Box
No.25
Quantity of goods, number sign
of container: the customs declarants declare upon transportation of goods by
container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in
each container;
- Weight of goods in the container: Record weight of goods contained in each
container and ultimately plus the total weight of the lot of goods;
- location of packing goods:
record place to pack exported goods into container.
Box
No.27
The customs declarants record
date/month/year of declaration, sign to certify, write full name, title and
stamp in the declaration.
APPENDIX V
INSTRUCTIONS FOR METHOD TO
(Issued together Circular No.15/2012/TT-BTC dated
February 08, 2012)
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Contents
of specific instructions
Upper
left corner of the slip
The customs officers
enter branches of customs’ name where the declaration is registered,
Customs branches at the import/export border gate.
Form, the level of customs inspection: Based on the results of separating
channel on the system, the customs officers receive registration to
click in the corresponding boxes.
Central
part of the declaration
Declaration No.: Customs officers
record declaration registration number of imports/exports.
Upper
right corner of the slip
Date and time of registration:
customs officers record the date and time of registration of declarations of
imports/exports.
INSPECTION
PART OF DOSSIERS IN DETAIL
Box
No.1
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Box
No.2
Customs officers of inspection
sign to certify on the system (if declared electronic customs) or sign and seal
customs officers (if declared by hand).
Box
No.3
Customs officers inspection
results of dossiers, enter the inspection results into the system.
Where through the results of detailed inspection found it is necessary to
change the form, the level of customs inspection, write the proposal in box
No.4.
Box
No.4
Customs officers inspect in
detail dossiers, record proposal for handling in the inspection results (if
any).
Box
No.5
Branches’ leaders will note the
direction (if any) and sign to certify on the system (if declared electronic
customs) or sign and seal customs officers (if declared by hand).
INSPECTION
OF GOODS IN REALITY
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A. INSPECTION THROUGH
SCANNER/BALANCE/OTHER EQUIPMENT
B. MANUAL INSPECTION
Box
No.1
Time of inspection: Customs
officers indicate the duration of inspection.
Time of inspection: Customs
officers indicate the duration of inspection.
Box
No.2
The customs officers record results
of inspection of goods in reality and enter the inspection results into the
system.
The customs officers record
results of inspection of goods in reality and enter the inspection results
into the system.
Box
No.3
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Based on results of inspection
of goods in reality, customs officers inspect actually goods to propose the
handling of the inspection results.
Box
No.4
The customs officers inspect
actually goods (via scanners/balance/other devices) to sign, seal officials.
The customs officers inspect
actually goods to sign, seal officials.
Box
No.5
Customs Branches’ leaders will
note the direction (if any) and sign and seal officials.
Customs Branches’ leaders will
note the direction (if any) and sign and seal officials.