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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 38/2015/TT-BTC
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Hanoi, March 25, 2015
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CIRCULAR
ON CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION,
EXPORT DUTY, IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO EXPORTS AND IMPORTS
Pursuant
to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant
to the Law on Export and import duty No. 45/2005/QH11 dated June 14, 2005;
Pursuant
to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the
Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax
administration; the Law No. 71/2014/QH13 on amendments to tax laws;
Pursuant
to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;
Pursuant
to the Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;
Pursuant
to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; Law No.
31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added tax
No. 13/2008/QH12;
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Pursuant
to the Law on Environmental protection tax No. 57/2010/QH12 dated November 15,
2010;
Pursuant
to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 on
guidelines for the Law on Customs in terms of customs procedure, customs
supervision and inspection;
Pursuant
to the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on
guidelines for the Law on amendments to tax laws and Decrees on taxation;
Pursuant
to the Government's Decree No. 87/2010/ND-CP dated August 13, 2010, detailing
the implementation of a number of articles of the Law on Export and import
duty;
Pursuant
to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 guidelines for
the Law on Tax administration and the Law on amendments to the Law on Tax
administration;
Pursuant
to the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 on
guidelines for the Law on Commerce in terms of international trading,
brokerage, processing, and transit of goods with other countries;
Pursuant
to the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 on
guidelines for the Law on Value-added tax;
Pursuant
to the Government's Decree No. 26/2009/ND-CP dated March 16, 2009 on guidelines
for the Law on special excise duty and the Government's Decree No.
113/2011/ND-CP dated December 08, 2011 on amendments to Decree No. 26/2009/ND-CP ;
Pursuant
to the Government's Decree No. 67/2011/ND-CP dated August 08, 2011 on
guidelines for some Articles of the Law on Environmental protection tax and the
Government's Decree No. 69/2012/ND-CP dated September 14, 2012 on amendments to
Clause 3 Article 2 of Decree No. 67/2011/ND-CP ;
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Pursuant
to the Government's Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial
parks, export-processing zones, and economic zones;
Pursuant
to the Government's Decree No. 164/2013/ND-CP dated November 13, 2013 on
amendments to Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial
parks, export-processing zones, and economic zones;
Pursuant
to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining
the functions, tasks, entitlements and organizational structure of the Ministry
of Finance;
At the
request of the Director of the General Department of Customs,
The
Minister of Finance promulgates a Circular on customs procedures, customs
supervision and inspection, export duty, import duty, and tax administration
applied to exports and imports.
Chapter
I
GENERAL PROVISIONS
Article
1. Scope
1. This
Circular deals with customs procedures, customs supervision and inspection,
export duty, import duty, and tax administration applied to exports and
imports.
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a)
Exports and imports sold at duty-free shops;
b) Postal
packages exported or imported via postal network; exports or imports sent by
express mail;
c)
Petrol, oil; materials of petrol, oil exported, imported, or temporarily
imported for re-export;
d) Gases
and liquefied petroleum gas exported, imported, temporarily imported for
re-export, or transited; imported materials for production and preparation of
gases and liquefied petroleum gas; imported materials for processing gases and
liquefied petroleum gas to be exported.
3.
Exports or imports of enterprises eligible for customs priority shall be given
priority when following customs procedures, during customs supervision,
inspection and tax administration under this Circular.
Article
2. Rights and obligations of declarants, taxpayers; responsibilities and entitlements
of customs authorities and customs officials
1. Apart
from the rights and obligations prescribed in Article 18 of the Law on Customs;
Article 6, Article 7, and Article 30 of the Law on Tax administration No.
78/2006/QH11, which is amended in Clause 3 and Clause 4 of Article 1 of the Law
No. 21/2012/QH13; Article 5 of the Decree No. 83/2013/ND-CP , customs declarants
and taxpayers are responsible for making customs declarations, additional
declarations, and use goods as declared as follows:
a) Provide full, accurate, and
truthful information on the customs declaration and documents to be submitted
or presented as prescribed by law, declare the basis related to tax calculation
or consideration for exemption, reduction, refund, cancellation of export duty,
import duty, excise tax, value-added tax (VAT), environmental protection tax
(except for declaration of tax rates and tax payable on goods that are
non-dutiable);
b)
Declare and take responsibility for declaration of amounts of export duty,
import duty, excise tax, VAT, environmental protection tax payable, exempted,
reduced, refunded, or cancelled as prescribed by law; declare tax payable on
the deposit slip in accordance with regulations of the Ministry of Finance on
collection, payment of taxes and other amounts on exports or imports;
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d)
Appoint representatives to follow customs procedure and other administrative
procedures at the customs authority.
2.
Inheritance of rights and fulfillment of tax liabilities of enterprises
established after restructuring prescribed in Article 55 of the Law on Tax
administration:
a) The
new enterprise is responsible for inheriting the rights and benefits related to
taxes, preferential customs procedures and procedures for paying taxes on
imports of the old enterprise;
b) The consolidated
enterprise, acquired enterprise, or transferor enterprise shall apply the
275-day time limit for tax payment to materials and supplies imported for
manufacturing goods to be exported as prescribed in Article 38 of the Decree
No. 83/2013/ND-CP and Clause 1 Article 42 of this Circular in the following
cases:
b.1) Both
the consolidating companies/acquired companies and the consolidated
company/acquirer satisfies conditions;
b.2) Both
the new enterprise derived from the partial or total division (transferee
company) and the transferor company satisfies conditions.
c) The
consolidating company, acquired company, and transferee company in other cases:
the Directors of Customs Departments of provinces (hereinafter referred to as
“Customs Departments”) where the enterprise’s headquarter is situated shall
consider applying the 275-day time limit as prescribed in Article 38 of the
Decree No. 83/2013/ND-CP and Clause 1 Article 42 of this Circular.
3.
Customs authorities and customs officials shall perform the duties and
entitlements prescribed in Article 19 of the Law on Customs, Article 8 and
Article 9 of the Law on Tax administration, which is amended in Clause 5 and
Clause 6 Article 1 of the Law No. 21/2012/QH13.
Article
3. Submission, certification, and use of documents enclosed with the customs
dossier, tax dossier
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2.
Documents enclosed with the customs dossier, additional declaration dossier,
application for registration of list of duty-free goods, reports on use of duty-free
goods, application for tax exemption, tax reduction, tax refund, tax
cancellation, application for settlement of overpaid tax, late payment
interest, or fine, application for tax deferral, application for tax payment in
instalments, application for certification of fulfillment of tax liabilities,
application for cancellation of outstanding tax, late payment interest, or fine
that is submitted to the customs authority directly or via electronic customs
data processing system (hereinafter referred to as “e-customs system”) as
prescribed by the Director of the General Department of Customs. If original
copies must be submitted, the declarant shall submit them to the customs
authority directly or by post.
When
examining the documents, the customs authority shall use documents of
electronic customs dossiers and information on the e-customs system.
3. In
case of physical customs declaration or customs dossier that is photocopies,
the declarant or taxpayer may submit original copies or photocopies. In case of
photocopies or documents issued by foreigners in the form of electronic copies,
fax, telex, or documents issued by the declarant or taxpayer, the declarant or
taxpayer shall make certification, append the signature, seal, and take
responsibility for the accuracy, truthfulness, and legitimacy of such
documents. If the photocopy consists of multiple sheets, the declarant or
taxpayer shall make certification, append the signature and seal on the first
page as well as other sheets.
4. If the
language of the documents mentioned in Clause 1, Clause 2, and Clause 3 of this
Article is not Vietnamese or English, the declarant or taxpayer must provide
their Vietnamese translations and take responsibility for such translations.
5. The
declarant shall retain documents prescribed in Clause 2 of this Article and
accounting books for a sufficient period of time prescribed by regulations of
law on accounting. Besides, the declarant must retain other documents related
to exports or imports for 05 years, including transport documents of exports,
packing lists, technical documents, documents related to the quotas for inward
processing and manufacturing of domestic exports.
The
declarant must keep original copies of the said documents (unless they have
been submitted to the customs authority). Electronic documents shall be kept in
the electronic form or converted into paper documents as prescribed by
regulations of law on electronic transactions.
Article
4. Following customs procedures overtime, on days off and public holidays
1. The
customs authority shall carry out customs procedure on days off, public
holidays, and overtime to ensure timely handling of exports or imports, entry
and exit of people and means of transport, or according to declarants’ prior
notices made via the e-customs system or in writing (fax permitted) as
prescribed in Clause 4 Article 23 of the Law on Customs. The notice must be
sent to the customs authority during working hours. As soon as the notice is
received, the customs authority shall feedback the declarant via the e-customs
system or in writing of the time for following customs procedure overtime, on
days off, or public holidays. Article 23 of the Law on Customs.
2. If
working hours are over while the customs authority is checking documents or
carrying out physical inspection of goods, the tasks shall be carried on until
they are done without the declarant making a written request. Time limit for
inspection is specified in Clause 2 Article 23 of the Law on Customs.
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Article
5. Use of digital signatures during electronic customs procedures
1.
Digital signatures used during electronic customs procedures must satisfy the
following conditions:
a) The
digital signature is corresponding with the digital certificate provided by a
recognized public or foreign provider of digital signature authentication
services as prescribed in Decree 170/2013/ND-CP ;
b) The
provider of digital signature authentication services prescribed in Point a
Clause 1 of this Article must be on the list of providers of digital signature
authentication services that are certified to compatible with the e-customs
system and posted on www.customs.gov.vn.
2. Before
a digital signature is used for electronic customs procedures, the declarant
must register it with the customs authority.
In case
the declarant follows electronic customs procedures via a customs brokerage
agent or entrusts the export/import, the customs brokerage agent or the trustee
must use the account and digital signature of the customs brokerage agent or
the trustee.
3. The
declarant must register changes of information about the digital signature with
the customs authority if the registered information is changed, the digital
certificate is renewed, the key is changed, or the digital certificate is
suspended.
4. The
registration, change or cancellation of information about the digital signature
registered with the customs authority shall follow the instructions in Appendix
I enclosed herewith.
5. The
registered digital signature of the declarant shall be used when following
electronic customs procedures nationwide.
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1.
Customs authorities are responsible for development, management, operation, and
use of the e-customs system.
2. Other
organizations and individuals, within the area of their competence, are
responsible for providing, exchanging information about export and import of
goods with customs authorities according to applicable regulations of law.
3. The
following entities are permitted to access and exchange information with the
e-customs system:
a)
Customs officials;
b)
Customs declarants;
c)
Providers of value added services recognized by customs authorities;
d)
Regulatory agencies related to licensing, line management of exports or
imports; issuance of Certificates of origin (CO);
dd) The
agencies that monitor tax administration and price management of exports or
imports;
e) Credit
institutions that have entered into agreements on collection, payment of taxes,
charges, and other state budget revenues related to export and import with the
General Department of Customs; credit institutions or organizations operating
under the Law on credit institutions that provide guarantee for declarants’ tax
payment;
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h) Other
organizations and individuals prescribed by the General Department of Customs.
4.
Provision of accounts to assess the e-customs system:
a) The
entities prescribed in Clause 3 of this Article shall be provided with accounts
to access the e-customs system as prescribed by customs authorities;
b) The
access to the e-customs system must ensure State secrets and confidentiality of
information of the persons who follow customs procedures as prescribed by law.
5. Any
entity that makes customs declarations via the e-customs system must satisfy
the following conditions:
a) The
entity has registered for connection with the e-customs system to be provided
with an account and information for connection. Any change or cancellation of
the registration information must be promptly notified to the customs
authority. The registration, change or cancellation of registration information
shall follow the instructions in Appendix I enclosed herewith.
b) The
entity has adequate technical infrastructure for electronic transaction, ensure
the transmission, receipt, storage of information when accessing and exchanging
information with the e-customs system; uses electronic customs declaration
software that is provided by the customs authority (if any) or inspected and
certified suitable with requirements of customs authority and compatible with
the e-customs system by the General Department of Customs. The General
Department of Customs shall issue Decisions to recognize electronic customs
declaration software and post them on the website of customs authorities.
Article
7. Application for prior determination of HS codes, origin, customs value
1. An
application for prior determination of HS codes consists of:
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b)
Samples of goods to be exported or imported.
If
samples are not available, the applicant must provide technical documents (composition
analysis, catalogue, goods pictures), detailed description of the composition,
characteristics, structure, functions, and operation methods of goods: 01
original.
2. An
application for prior determination of origin consists of:
a) An
application form No. 01/XDTXX/GSQL in Appendix V enclosed herewith: 01 original
copy;
b) A list
of working days used for manufacture of goods such as information such as:
names, codes of goods, origins of materials, CIF prices or equivalent prices of
materials provided by the manufacturer or exporter: 01 original copy;
c) A
description of the entire manufacturing process or Certificate of analysis
provided by the manufacturer: 01 photocopy;
d) The
catalogue or pictures of goods: 01 photocopy.
3. An
application for prior determination of customs value consists of:
a) An
application form no. 02/XDTTG/TXNK in Appendix VI enclosed herewith: 01
original copy;
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c)
Technical documents, pictures, or catalogue of goods: 01 photocopy;
d)
Documents related to the transaction (if any): 01 photocopy;
dd)
Relevant documents in case the invoice value of exports must be converted to
practical selling prices at the checkpoint of export: 01 photocopy.
If there
are no practical transactions yet, the applicant does not have the documents
mentioned in Points b, d, dd of this Clause, the applicant shall request the
customs authority to provide instructions on rules and conditions for applying
the method of customs valuation.
4. An
application for prior determination of prices consists of:
a) An
application form no. 02/XDTTG/TXNK in Appendix VI enclosed herewith: 01
original copy;
b) A sale
contract directly entered into by the applicant or an equivalent document: 01
photocopy;
c)
Documentary evidence of bank transfer: 01 photocopy;
d) The
bill of lading or equivalent transport documents as prescribed by law (unless
goods are imported through a land checkpoint, goods traded between a free trade
zone and the domestic market): 01 photocopy;
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e)
Documents related to the transaction (if any): 01 photocopy.
If the
applicant does not have the documents mentioned in Points b, c, d of this
Clause yet, the applicant shall request the customs authority to provide
instructions on rules and conditions for applying the method of customs
valuation.
Chapter
II
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION, EXPORT DUTY, IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO
EXPORTS AND IMPORTS
Section
1. Risk management in customs supervision and inspection
Article
8. Assessment of conformity with law of exporters and importers
1. Customs
authorities shall assess and classify enterprises engaged in export, import,
and transit of goods by their conformity with regulations of law on customs and
taxation. Accordingly, enterprises shall be classified as:
a)
Prioritized enterprises;
b) Conformable
enterprises;
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2.
Criteria for assessing conformity with law of enterprises are based on the
e-customs system of information criteria prescribed in Clause 1 Article 14 of
the Government's Decree No. 08/2015/ND-CP dated January 21, 2015.
3.
Customs authorities shall provide information about assessment of conformity
with law prescribed in Clause 2 hereof; provide support and instructions for
enterprises to improve their conformity with law.
Article
9. Application of various modes of goods inspection during while goods are
being handled, transported, stored at warehouses, depots, ports, or checkpoint
areas
1. The
physical inspection of exports or imports while they are being handled,
transported, stored at warehouses, depots, ports, or checkpoint areas are
decided according to the following risk management criteria:
a) The
goods owner, carrier, consignee, and relevant entities;
b)
Characteristics of goods; transport route, means of transport, and relevant
factors of exports or imports;
c) Not
more than 01% of exports or imports that are gathered, loaded, unloaded at the
checkpoint area are selected.
2.
Pursuant to Clause 1 of this Article, the Director of the General Department of
Customs shall decide inspection of goods using container scanners or other
devices via the e-customs system. Directors of Sub-departments of Customs in
charge of the warehouse, depot, port, or checkpoint shall carry out the
inspections.
Article
10. Application of various modes of customs inspection customs procedures for
exports or imports
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a) The
determination of goods that need physical inspection depends on risk management
via classification of the e-customs system: the Director of Sub-department of
Customs shall decide the inspection according to the classification
notification of the e-customs system and carry out random inspections to assess
the conformity of declarants in accordance with regulations and instructions of
the Director of the General Department of Customs, according to which physical
inspection of goods prescribed in Article 29 of this Circular is carried out.
b)
Inspection of goods under line management shall be carried out in accordance
with corresponding regulations of laws; the whole shipment shall undergo
physical inspection if violations against regulations of law on customs are
suspected.
2. A
separate Circular of the Ministry of Finance shall apply to customs inspection
on exported, imported, transited goods of prioritized enterprises.
3.
Customs inspection of exported, imported, and transited goods of conformable
enterprises shall be carried out as follows:
a)
Documents shall be inspected directly in the following cases:
a.1)
Violations against regulations of law on customs are suspected;
a.2) Not
more than 5% of goods on the customs declaration is selected on the basis of
risk analysis and assessment;
a.3)
Direct document inspection must be carried out as prescribed by corresponding
regulations of law.
b) Physical
inspection of goods shall be carried out in the following cases:
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b.2) Not
more than 1% of goods on the customs declaration is selected on the basis of
risk analysis and assessment;
b.3)
Physical inspection of goods must be carried out as prescribed by corresponding
regulations of law.
c)
Customs authority shall assess conformity of conformable enterprises as
prescribed in Clause 2 Article 11 of this Circular.
4.
Customs inspection of exported, imported, and transited goods of unconformable
enterprises shall be carried out as follows:
a)
Documents shall be inspected directly in the following cases:
a.1)
Violations against regulations of law on customs are suspected;
a.2) Direct
document inspection must be carried out as prescribed by corresponding
regulations of law;
a.3) Not
more than 50% of documents of the total quantity on the customs declaration is
selected on the basis of risk analysis and assessment.
b)
Physical inspection of goods shall be carried out in the following cases:
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b.2) Not
more than 20% of total amount of goods on the customs declaration is selected
on the basis of risk analysis and assessment.
Article
11. Application of risk management to post-clearance inspection
1.
Post-clearance inspection based on risk management prescribed in Clause 1 and
Clause 2 Article 78 of the Law on Customs is carried out according to the
following criteria:
a) The
declarant is suspected of committing violations against regulations of law on
customs or taxation during exportation or importation;
b) There
are signs that the declarant is at risk of conformity with regulations of law
on customs or taxation during exportation or importation;
c) The
declarant exports or imports goods on the list of risk goods without undergoing
inspection while following customs procedures.
2. Not
more than 5% of conformable enterprises shall undergo inspection of conformity
with law as prescribed in Clause 3 Article 78 of the Law on Customs according
to the following criteria:
a) Level
of conformity, scale, business lines, type of business, and operating duration
of the exporter or importer;
b)
Frequency and time of inspections while during the process of customs
procedures, post-clearance inspection, customs inspection of exporters and
importers;
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d)
Characteristics, origins of exports or imports;
d) Other
factors related to export and import activities.
Article
12. Application of risk management to customs supervision of exported,
imported, and transited goods
1.
Customs supervision methods shall be selected according to the following
criteria:
a) Policies
on goods management and taxation applied to exported, imported, and transited
goods;
b)
Business lines, type of business, operating duration, routes, locality, means
of transport and storage of exported, imported, and transited goods;
c)
Characteristics, origins, frequency, and level of violations related to
exported, imported, and transit goods;
d) Other
regulations on management of exported, imported, and transit goods.
2. The
pivotal subject of customs supervision shall be selected according to the
criteria mentioned in Clause 1 of this Article and level of conformity of the
goods owner, carrier, and relevant entities.
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The
subject of inspection is selected according to the following criteria:
1.
Frequency and seriousness of violations committed by the individual.
2. The
background, history of entry, exit, transit, locations, time, routes, means of
transport, tickets, ID papers, and other factors related to the entry, export,
or transit.
3.
Gestures, actions, words, attitude, and psychological manifestation of the
individual during the process of entry, exit, or transit.
4.
Characteristics of packaging, weight, value, location, time, route, means of
transport, and other factors related to the transport of the individual’s
luggage upon his/her entry, exit, or transit.
Article
14. Risk management applied to enterprises that are dissolved, bankrupt, shut
down, suspended, missing, or whose Certificates of Business registration are
revoked
1. The
customs authority shall not refuse registration of customs declarations of
exported, imported, and transit goods of enterprises that have been dissolved,
bankrupt, shut down, suspended, missing, or whose Certificates of Business
registration is revoked as confirmed by the tax authority, unless otherwise
prescribed by law.
If a
enterprise has been suspended or missing as confirmed by the tax authority, it
is required to have the tax authority’s confirmation that the enterprise has
registered for resumption of operation and fully complied with regulations of
law on taxation and accounting in order to have the registration of customs
declarations accepted.
2. The
General Department of Customs shall cooperate with General Department of
Taxation in collecting information, making and managing lists of enterprises
that are dissolved, bankrupt, shut down, suspended, missing, or whose
Certificates of Business registration are revoked to serve risk management
prescribed in this Article.
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The
Director of the General Department of Customs is responsible for promulgating
and organizing the uniform implementation of:
1.
Indexes according to the criteria prescribed in Clause 2 Article 8, Article 9,
Article 10, Article 11, Clause 1 Article 12, Article 13, and Article 14 of this
Circular, and other regulations of the Ministry of Finance to satisfy
requirements of customs management and tax administration.
2. Risk
management measures and services in customs operation.
3.
Procedures and guidelines for application of risk management to customs
services.
Section
2. Customs declaration
Article
16. Customs dossier
1. A customs
dossier of exports consists of:
a) A
declaration of exports that contains the information mentioned in Appendix II
enclosed herewith.
In case
of physical customs declaration prescribed in Clause 2 Article 25 of Decree No.
08/2015/ND-CP , the declarant shall make and submit 02 original copies of the
declaration of exports using form No. HQ/2015/XK in Appendix IV enclosed
herewith;
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c) A
notice of exemption from inspection or inspection result issued by a
specialized agency as prescribed by law: 01 original copy.
If the
single-window system is applied to the documents mentioned in Point b and Point
c of this Clause, the regulatory body shall send the electronic export license,
the notice of inspection result or exemption from inspection by a specialized
agency to the National Single-window Information Portal. The declarant is not
required to submit such documents when following customs procedures.
2. A
customs dossier of imports consists of:
a) A
declaration of imports that contains the information mentioned in to Appendix
II enclosed herewith.
In case
of physical customs declaration prescribed in Clause 2 Article 25 of Decree No.
08/2015/ND-CP , the declarant shall make and submit 02 original copies of the
declaration of imports using form No. HQ/2015/NK in Appendix IV enclosed
herewith;
b)
Commercial invoices (if the buyer has to pay the seller): 01 photocopy.
If the
goods owner buys goods from a seller in Vietnam and is instructed by the seller
to receive goods overseas, the customs authority shall accept the invoice
issued by the seller in Vietnam to the goods owner.
The
declarant is not required to submit the commercial invoice in the following
cases:
b.1) The
declarant is a prioritized enterprise;
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b.3)
Goods are imported without invoices and the buyer is not required to pay the
seller. In this case, the declarant shall declare the customs value as
instructed by the Ministry of Finance.
c) The
bill of lading or equivalent transport documents if goods are transported by
sea, air, railroad, or multi-modal transport as prescribed by law (unless goods
are imported through a land checkpoint, goods traded between a free trade zone
and the domestic market, imports carried in the luggage upon entry): 01
photocopy;
With
regard to imports serving petroleum exploration and extraction transported on
service ships (not commercial ships), the cargo manifest shall be submitted
instead of the bill of lading;
d) Import
license (if required); import license under tariff-rate quota: 01 original copy
in case of single shipment, or 01 photocopy enclosed with the monitoring sheet
in case of partial shipments;
dd) A notice
of exemption from inspection or inspection result issued by a specialized
agency as prescribed by law: 01 original copy.
If the
single-window system is applied to the documents mentioned in Point d and Point
dd of this Clause, the regulatory body shall send the electronic import
license, the notice of inspection result or exemption from inspection by a
specialized agency to the National Single-window Information Portal. The
declarant is not required to submit such documents when following customs procedures.
e) Value
declaration: the declarant shall make the value declaration using the set form
and send it electronically to the e-customs system or submit 02 original copies
to the customs authority (in case of physical customs declaration). The cases in
which the value declaration is required and the value declaration form are
provided in the Circular of the Ministry of Finance on customs valuation of
exports and imports;
g)
Documents certifying origins of goods (Certificate of Origin or Self-certification
of origin): 01 original copy or electronic copy in the following cases:
g.1)
Goods originate in a country or group of countries that enter agreements in
application of preferential tariff with Vietnam under Vietnam’s law and
international agreements to which Vietnam is a signatory, if the importer
wishes to apply such preferential treatment;
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g.3) Goods
are imported from the countries that are apply anti-dumping duties,
countervailing duty, anti-discrimination tax, safeguard duty, and taxes applied
within tariff-rate quota;
g.4)
Imports must comply with regulations on import management of Vietnam’s law or
the International Agreements to which Vietnam is a signatory.
In case
an agreement on application of preferential tariff with Vietnam or an
international agreement to which Vietnam is a signatory require the submission
of the electronic C/O or documents certifying goods origins of the
manufacturer/exporter/importer, the customs authority shall accept such
documents.
3.
Customs dossiers of duty-free exports or imports:
a) If
goods are exempted from export duty, apart from the documents mentioned in
Clause 1 of this Article, the declarant shall submit 01 photocopy and present
the original of the list of duty-free goods together with the monitoring sheet
registered with the customs authority (if registration is required as
prescribed in Clause 1 Article 104 of this Circular).
If the
list of duty-free goods must be registered on the e-customs system, the
declarant is not required to submit the list and the monitoring sheet. However,
the information mentioned in Appendix II of this Circular must be fully declared;
b) If
goods are exempted from import duty as prescribed in Article 103 of this
Circular, the declarant shall submit or present the following documents apart
from the documents mentioned in Clause 2 of this Article:
b.1) The
list of duty-free goods enclosed with the monitoring sheet registered with the
customs authority (if registration is required as prescribed in Clause 104
Article 01 of this Circular): submit 01 photocopy and present the original for
comparison.
If the
list of duty-free imports is registered on the e-customs system, the declarant
is not required to submit the list and the monitoring sheet. However, the
information mentioned in Appendix II of this Circular must be fully declared;
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4.
Customs dossiers of exports/imports that are non-dutiable:
If
exports/imports are non-dutiable, the declarant shall submit or present the
following documents apart from the documents mentioned in Clause 1 and Clause 2
of this Article:
a) A
declaration of grant aid of a finance authority as prescribed by the Ministry
of Finance (if grant aid is goods that are not subject to import duty, excise
tax, and VAT): submit 01 original copy.
If the
investor or main contractor of an ODA project with a grant element exports,
imports goods that are not subject to export duty, import duty, VAT, excise tax
as prescribed by regulations of law on taxation, it is required to have the
goods supply contract which specifies the successful bids or prices for goods
supply exclusive of import duty, VAT, and excise tax (if the successful bidder
is an importer); or the import entrustment contract which specifies the prices
for goods supply exclusive of import duty, VAT, excise tax (in case of import
entrustment): submit 01 photocopy;
b) The
sale contract or goods supply contract which specifies the successful bids or
prices for goods supply exclusive of import duty, excise tax, VAT on goods that
are not subject to import duty, excise tax, and VAT (if any): submit 01
photocopy and present the original upon the first import at the Sub-department
of Customs where import procedures are followed for the purpose of comparison;
c) The
contract to sell goods to export-processing enterprises (EPEs) according to the
bidding result or the goods supply contract which specifies the successful bids
or prices for goods supply exclusive of import duty, excise tax, VAT on goods
that are not subject to import duty, excise tax, and VAT (if any) imported by
contractors to serve the construction of workshops and office buildings of the
EPEs;
d) With
regard to goods not subject to VAT being machinery, equipment, supplies that
cannot be domestically manufactured and need to be imported to serve scientific
research, technological development; machinery, equipment, spare parts,
specialized means of transport, and supplies that cannot be manufactured in
Vietnam and need to be imported to serve petroleum exploration and development;
airplanes, oil rigs, vessels that cannot be domestically manufactured and need
to be imported as fixed assets of enterprises or leased from foreign parties to
used for manufacturing, trading, or for lease, the following documents must be
provided:
d.1) The
contract to sell goods to enterprises according to the bidding result or the
goods supply contract or service contract (specifying that the amount payable
are exclusive of VAT) if goods not subject to VAT are imported by the
successful bidder, selected contractor (through direct contracting) or service
provider: submit 01 photocopy, present the original upon the first import at
the Sub-department of Customs where import procedures are followed for the
purpose of comparison;
d.2) The
import entrustment contract which specifies that the prices under the
entrustment contract are exclusive of VAT (in case of import entrustment):
submit 01 photocopy;
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d.4)
Contracts with foreign parties for lease of airplanes, oil rigs, vessels that
cannot be domestically manufactured and are used for manufacturing, trading, or
for lease: submit 01 photocopy.
dd) The
certification that goods are imported to directly serve national defense by the
Ministry of National Defense or security purposes by the Ministry of Public
Security (if goods are weapons and equipment directly serving national defense
and security and not subject to VAT): submit 01 original copy.
5. In
order to apply 5% tax to equipment and instruments serving teaching, research, and
scientific experiments, the declarant must submit the contract to sell goods to
schools, research institutes, or the goods supply contract or service contract:
submit 01 photocopy, present the original upon the first import at the
Sub-department of Customs where import procedures are followed for comparison
purpose.
Article 17. Checking, sampling goods prior to customs
declaration
Goods
shall be checked before customs declaration in accordance with Point c Clause 1
Article 18 of the Law on Customs; goods shall be sampled before customs
declaration as follows:
1. After
the goods carrier or keeper (shipping company, airline, railroad company,
express mail company, provider of postal services, bonded warehouse owner, etc.)
accepts, the goods owners shall notify the Customs Department where goods is
kept and the warehousing service provider to work in cooperation.
2. Before
checking goods, the Sub-department of Customs shall prepare a certification
confirmed by the goods owner. The certification shall be made into 02 copies,
each of which is kept by a party.
3. Where
the declarant wishes to take samples to serve customs declaration, Article 31
of this Circular shall apply.
4. After
checking goods and taking samples, the customs official shall seal the
shipment. If goods cannot be sealed, the certification mentioned in Clause 2 of
this Article must reflects the condition of goods and specify the goods keeper
is responsible for preserving the status quo of goods. When making customs
declaration, the goods owner must write the result of checking and sampling on
the customs declaration.
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1.
Customs declaration principles
a) The
declarant must provide sufficient information on the customs declaration as
instructed in Appendix II enclosed herewith. In case of physical customs
declaration, instructions in Appendix IV enclosed herewith shall be followed;
b) Goods
that are exported, imported in different manner shall be enumerated on separate
declarations;
c) A
customs declaration shall be used for a shipment with one invoice. When
declaring a shipment with multiple invoices on the same customs declaration as
prescribed in Clause 7 Article 25 of Decree No. 08/2015/ND-CP , the declarant
must make a list of commercial invoices for exports or imports using form
02/BKHD/GSQL in Appendix V enclosed herewith and send it together with the
customs declaration to the e-customs system.
In case
of physical customs declaration, the declarant must specify the numbers, dates
of invoices, and total quantity of goods on the customs declaration. If all
invoices cannot be declared on the customs declaration, a list shall be
compiled and enclosed with the declaration.
d) When
declaring exports or imports that are eligible for tax exemption or
non-dutiable, information about the tax exemption must be declared as
instructed in Appendix II enclosed herewith.
dd) If
exports or imports are eligible for tax reduction, the tax rate before
reduction, and the rate of reduction, and the document of such reduction must
be specified on the paper customs declaration;
e) If
exports or imports are sea, river, air, railroad vehicles, the declaration and
export procedures must be completed before initiate exit procedures unless
goods are sold after the vehicle has exited; declaration and import procedures
must be completed before initiate entry procedures. If the imports are road
vehicles or other kinds of vehicles are transported by another vehicle through
the checkpoint, it is only required to make declaration and follow
export/import procedures, not entry/exit procedures;
g) The
declarant may use the analysis results given by competent organizations to
declare information related to the names, codes, quality, categories, quantity
of goods, and other information about the shipment.
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h) In
case of physical customs declaration of temporary import/export of goods,
re-exported/re-imports must also be declared on a paper declaration.
2. A
customs declaration consists of up to 50 lines of goods. More than one customs
declaration shall be used if more lines are needed. If a shipment consists of
multiple types of goods serving manufacturing, inward processing, or
manufacturing of domestic exports, the declarant may group the goods with the
same codes (Appendix II hereof), origins, or tax rates.
When
grouping HS codes on the customs declaration, the invoice value, dutiable
values, quantity of lines of grouped HS codes is the total invoice value,
dutiable values, and quantity of group lines; do not declare invoices of lines
of grouped HS codes
3. If the
amount of tax on a type of goods exceeds the number of digits on the
declaration, the declarant may divide the goods into more lines on the customs
declaration. If it is not possible to do so, the paper customs declaration
shall be used.
If the
total amount of tax on a type of goods exceeds the number of digits of on the
declaration, the declarant may use more than one customs declaration.
4. If a
shipment must be declared on multiple declarations or imports serve multiple
purposes, have the same bill of lading and invoice, declared on multiple
invoices by purpose at the same Sub-department of Customs, the declarant shall
only submit 01 customs dossier (if paper documents are submitted) and write “chung
chứng từ với tờ khai số … ngày …” (in the same set with declaration No. ….
Dated ….. “) on the next declarations.
In the
cases mentioned in Clause 2, Clause 3, and Clause 4 of this Article, the
declarant shall submit, present, keep one customs dossier that contains customs
declarations of the same shipment.
5. The
declarant shall round up the number if the quantity of goods has more than two
digits after the decimal points, the invoice value has more than 04 digits
after the decimal points, or invoice unit price has more than 06 digits after
the decimal points. The practical quantity, value of invoices and cost prices of
invoices shall be declared at item “Mô tả hàng hóa” (“Goods description”).
6.
Provision of advance information about exports/imports:
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b)
Advance information is effective and kept on the e-customs system for up to 07
days from the time of registration or last adjustment;
c) If
advance information is accepted, the e-customs system will provide the customs
declaration number. If not, the e-customs system will provide explanation and
necessary adjustment/addition;
d) The
declarant may adjust, supplement information declared on the e-customs system.
7. After
declaring advance information about exports or imports, the declarant shall use
the information given by the e-customs system to make the official customs
declaration.
If the
e-customs system notifies that the declarant is not eligible to register the
customs declaration, the declarant shall contact the Sub-department of Customs
where the declaration is registered and send documents proving the normal
operation of the declarant’s enterprise, which are issued by a competent authority.
The
declarant shall check information given by the e-customs system and take legal
responsibility for the use of such information to follow customs procedures.
8.
Deadline for submitting the customs declaration
a) The
customs declaration of exports or imports shall be submitted after goods have
been gathered at the location informed by the declarant and at least 04 hours
before the departure of the means of transport. With regard to exports sent by
express mail, the declaration must be submitted at least 02 hours before the
departure of the means of transport;
b) With
regard to imports, the customs declaration must be submitted before goods
arrive at the checkpoint or within 30 days from the day on which goods arrive
at the checkpoint.
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In case
the means of transport follow manual customs procedures for entry, the date of
arrival of goods at the checkpoint is the day on which the customs authority
appends the seal on the declaration of imports at the port of discharge which
is enclosed with documents about the means of transport (by sea, by air, or by
rail) or the date written on the declaration of means of transport crossing the
checkpoint or the logbook of means of transport (by river or by road)
Article
19. Registration of customs declarations
1.
Location of customs declaration registration
a) The
customs declaration of exports shall be registered at the Sub-department of
Customs in the same administrative division as the headquarter or manufacturing
facility of the enterprise, or the Sub-department of Customs in the same
administrative division with the place where exports are gathered, or the
Sub-department of Customs of the checkpoint of export;
b) The
declaration of imports shall be registered at the Sub-department of Customs at
the checkpoint in charge of the goods storage place or port of destination
written on the bill of lading, transport contract, or the Sub-department of
Customs outside the checkpoint area in the same administrative division as the
enterprise’s headquarter or the place to which goods is delivered;
c)
Declarations of exports or imports for certain purposes shall be registered at
corresponding locations specified in Decree No. 08/2015/ND-CP and this
Circular.
2.
Checking conditions for customs declaration registration.
Information
on the customs declaration shall be automatically checked by the e-customs
system to make sure conditions for customs declaration registration are
satisfied. Conditions include:
a)
Conditions for implementation of enforcement measures and deadline for paying
tax, except for the following cases:
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a.2)
Goods are certified serving national defense and security by the Ministry of
Public Security and the Ministry of National Defense, eligible for conditional
exemption of import duty and not subject to VAT;
a.3)
Goods certified serving disaster control, prevention of epidemics, emergency
assistance by relevant Ministries and competent authorities; humanitarian aid,
grant aid.
b) The cases
mentioned in Clause 1 Article 14 of this Circular;
c)
Adequacy and conformity of information on the customs declaration;
d)
Information about policies on goods management and taxation applied to exports
or imports on the customs declaration.
In case of
physical customs declaration, the customs official shall check the conditions
for registration of customs declaration prescribed in this Clause and documents
enclosed with the customs dossier.
3.
According to the decision on customs inspection which is automatically notified
by the e-customs system, the customs official shall:
a) Accept
information on the customs declaration and decision on customs clearance;
follow customs clearance procedures prescribed in Article 34 of this Circular;
b)
Examine relevant documents enclosed with the customs dossier submitted or
presented by the declarant, or relevant documents on the National Single-window
Information Portal to decide whether to grant customs clearance of goods; or
carry out physical inspection of goods to decide whether to grant customs
clearance.
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4. In case
of physical customs declaration, the declarant shall submit or present the
customs dossier when registering the customs declaration.
Article
20. Additional declaration of customs dossier
1. Cases
of additional declaration:
a) The
declarant may make additional declaration of the customs dossier after the
e-customs system classifies the declaration, as long as it is done before the
customs authority directly examine the customs dossier;
b) If the
declarant or taxpayer finds errors in customs declaration before the customs
authority decides to carry out a post-clearance inspection, additional
declaration of the customs dossier may be made within 60 days from the customs
clearance date;
c) If the
declarant or taxpayer finds errors in customs declaration after the customs
authority examines the customs dossier or carries out physical inspection of
goods but before customs clearance, such declarant or taxpayer shall make
additional declaration and shall be dealt with in accordance with regulations
of law on taxation and actions against administrative violations;
d) If the
declarant of taxpayer finds errors in customs declaration after 60 days from
the customs clearance date or after the customs authority carries out a
post-clearance inspection, such declarant or tax payer shall make additional
declaration and shall be dealt with in accordance with regulations of law on
taxation and actions against administrative violations;
dd) The
declarant shall make additional declaration at the request of the customs
authority when during examination of the customs dossier or physical inspection
of goods, and shall be dealt with in accordance with regulations of law on
taxation and actions against administrative violations.
Additional
declaration prescribed in Point b and Point d of this Clause shall only be made
if exports and imports are not on the List of exports and imports under the
management of a line management agency, List of exports and imports under
licenses, List of goods banned from export and/or import, List of goods banned
from export and/or import.
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a)
Additional declaration of information on electronic customs declarations,
except for the information that must not be adjusted mentioned in Point 3 of
Appendix II enclosed herewith. With regard to the information of which
additional declaration is not supported by the e-customs system, additional
declaration shall be made in accordance with Point 4 Appendix II enclosed
herewith;
b) In
case of physical customs declaration, the declarant may make additional
declaration of information on the customs declaration, except for the
information that must not be adjusted mentioned in Point 3 of Appendix II
enclosed herewith.
3.
Procedures for making additional declaration of the customs dossier
a)
Responsibilities of the declarant:
a.1) In
case of additional declaration of the customs declaration prescribed in Point a
and Point dd Clause 1 of this Article, the declarant shall declare additional
information on the e-customs system and submit relevant documents via the
e-customs system or directly in paper (01 photocopy).
With
regard to information of which additional declaration is not supported by the
e-customs system as prescribed in Point 4 of Appendix II enclosed herewith, the
declarant shall submit 02 original copies of the request for additional
declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01
photocopy of documents about the additional declaration.
During
inspection of documents or physical inspection of goods, if the customs
authority finds that contents of the customs declaration and customs dossier
are not consistent, the declarant must make an additional declaration within 05
days from the day on which the customs authority’s request is received and
incur administrative penalties as prescribed by law;
a.2) In
the cases of additional declaration of the customs dossier mentioned in Point
b. Point c, and Point d Clause 1 of this Article:
a.2.1)
With regard to information of which additional declaration after customs
clearance is supported by the e-customs system as prescribed in Point 5 of
Appendix II enclosed herewith, the declarant shall make additional declaration
on the e-customs system and submit relevant documents via the e-customs system
or directly in paper (01 photocopy);
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a.3) If
goods are not granted customs clearance because of change of the port of
loading, checkpoint of export, or means of transport, the declarant shall make
additional declaration as instructed in this Article. If the change of the port
or loading, checkpoint of export, or means of transport leads to changes of the
transport modal, the customs declaration must be cancelled as prescribed in
Article 22 of this Circular;
a.4) With
regard to exports that are granted customs clearance and brought into the
customs controlled area at the checkpoint, if the port of loading, checkpoint
of export, or means of transport is changed, the declarant shall submit a
written notice of such change (by fax, email, etc.) to the customs authority at
the checkpoint where goods are gathered to serve supervision of goods loaded
onto the means of transport. If goods are exported through other locations
permitted by a competent authority as prescribed by law, a written notice of
the change of the checkpoint of export shall be submitted to the customs
authority. Within 03 days after goods are brought into the customs controlled
area, the declarant shall make and send a written request for adjustment (form
No 03/KBS/GSQL in Appendix V enclosed herewith) to the Sub-department of
Customs where the declaration is registered in order to update the change on
the e-customs system.
With
regard to exports that are granted customs clearance but are yet to be brought
into the customs controlled area at the checkpoint, if the port of
loading/checkpoint of export is changed within the same province, the declarant
shall submit a written notice of such change to the customs authority at the
checkpoint of export serve supervision of goods. Within 03 days from the day on
which goods are brought into the customs controlled area, the declarant shall
make and send a written request for adjustment to the Sub-department of Customs
where the declaration is registered in order to update the change on the
e-customs system.
With
regard to exports that are granted customs clearance but are yet to be brought
into the customs controlled area at the checkpoint, if the change of the port
of loading/checkpoint of export leads to the change of the Customs Department
in charge of the port of loading/checkpoint of export, the declarant shall
submit a written notice of the change of the port of loading/checkpoint of
export to the customs authority where the declaration is registered in order to
change the customs controlled area and update the change on the e-customs
system;
a.5) If
container numbers are not available or container numbers are changed when
following customs procedures for exporting goods, the declarant shall submit a
list of container numbers (form No. 31/BKCT/GSQL in Appendix V enclosed
herewith) to the customs official in charge at the checkpoint of export. The
customs official shall check and update the container numbers on the e-customs
system in order to print the list of containers.
With
regard to imports passing through customs controlled area, if the container numbers
are not consistent with the numbers on the customs declaration, the declarant
shall present the delivery note the customs authority at the checkpoint of
import. The customs official shall check and update the container numbers on
the e-customs system in order to print the list of containers.
The
declarant shall make additional declaration within 03 days from the day on
which goods are brought into the customs controlled area;
a.6) In
case of physical customs declaration, the declarant shall make a written
request for additional declaration (form No. 03/KBS/GSQL in Appendix V): submit
02 originals and documents proving the additional declaration.
b)
Responsibilities of the customs authority:
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b.2) Inspect
the adequacy and accuracy of the additional declaration, notify the declarant
of the inspection result;
b.3)
Retain documents submitted by the declarant;
b.4)
Issue decisions on imposition of tax and penalties for administrative
violations (if any) as prescribed by law;
b.5)
Notify result of inspection of additional declaration by the following
deadline:
b.5.1) 02
working hours from the receipt of sufficient information or documents (if any)
in the case mentioned in Point a and Point b Clause 1 of this Article;
b.5.2) 08
working hours from the receipt of sufficient information or documents (if any)
in the case mentioned in Point c and Point d Clause 1 of this Article.
b.6)
Update additionally declared information on the e-customs system if the customs
authority accepts the additional declaration of the information of which
additional declaration is not supported by the e-customs system;
b.7) If
the declarant fails to comply with the customs authority’s request for
additional declaration given during inspection of documents or physical
inspection of goods within 05 days from the receipt of such request, the
customs authority shall:
b.7.1)
Issue a decision on imposition of tax and penalties for administrative
violations against regulations on customs if the additional declaration affects
the amount of tax payable and there is sufficient basis to determine that the
declaration made by the declarant is not conformable (except for the case in
Point b.7.2 of this Clause);
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b.7.3) Return
documents to the declarant and provide explanation is writing if the amount of
tax payable is not affected.
b.8) In
case of physical customs declaration, apart from the tasks mentioned in Point b
of this Clause, the customs official must specify the time and date of receipt
of the additional declaration; check the adequacy and accuracy of the
additional declaration, specify the inspection result on the additional
declaration, and give 01 copy of the additional declaration to the declarant.
Article
21. Declaration of repurposed goods or goods sold domestically instead of being
re-exported
1.
Principles:
a)
Exports or imports that are sold domestically instead of being re-exported or
repurposed must comply with Clause 5 Article 25 of Decree No. 08/2015/ND-CP ;
b) Goods
that have undergone export/import procedures may only be repurposed or sold
domestically instead of being re-exported after the declarant completes customs
procedures of the customs declaration;
c) If
license for export/import is required during export/import procedures, the
domestic sale or repurposing of goods must be approved in writing by the
license issuer;
d) The
taxpayer must fully declare, pay taxes and fines (if any) when goods are sold
domestically or repurposed.
2.
Responsibilities of the declarant:
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a.1) The
customs declaration prescribed in Article 16 of this Circular;
a.2) A
license to repurpose or export/import goods issued by a Ministry or regulatory
body (if such license is required): 01 original copy;
a.3) A
written agreement with the foreign party to repurpose goods or commercial
invoices in case of transfer of ownership of processed goods, leased goods,
lent goods of a foreign entity, or contract to sell duty-free goods, goods non-dutiable,
goods temporarily imported or temporarily exported: 01 photocopy.
b) Fully
declare and pay tax according to the new customs declaration, write the old
customs declaration number, the new purpose or domestic sale of goods instead
of re-export in “Notes” section of the electronic customs declaration or paper
customs declaration.
If goods
are re-exported or transferred to an entity that is exempt from tax or
non-dutiable, the taxpayer must declare as prescribed and shall not pay tax.
If the
customs authority or another competent authority finds that goods are
repurposed or sold domestically repurposed but the taxpayer fails to
voluntarily declare and pay tax, the taxpayer shall incur tax according to the
initial customs declaration of imports and incur penalties according to
applicable regulations. The taxpayer is responsible for fully paying tax
arrears, late payment interest, and fines (if any) according to the customs
authority’s decision.
3.
Responsibilities of the customs authority:
Carry out
appropriate customs procedures and adjust tax on the old customs declaration to
the quantity of goods being repurposed or sold domestically instead of being
re-exported according to the new customs declaration as follows:
a) If taxpayer
has not paid tax on the old customs declaration: after tax on the new
declaration is paid, the customs authority shall issue a Decision to reduce tax
on the old declaration;
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The
Decision to adjust tax shall be made using the form No. 03/QDDC/TXNK in
Appendix VI enclosed herewith.
The time
limits for refunding and offsetting tax between the old customs declaration and
the new customs declaration shall comply with Clause 3 Article 49 of this
Circular. While the customs authority is processing tax refund and offsetting,
late payment interest shall not be charged.
Article
22. Cancellation of customs declaration
1. Cases
in which the customs declaration is cancelled:
a)
Exports are not brought into the customs controlled area at the checkpoint of
export or imports do not arrive at the checkpoint of import within 15 days from
the day on which the declaration is registered and goods are exempt from
physical inspection;
b) The
declarant fails to present the customs dossier within 15 days from the day on
which the declaration is registered (if the customs dossier is required);
c) The
declarant fails to present the exports or imports to be undergo physical
inspection to the customs authority within 15 days from the day on which the
declaration is registered (if the customs dossier is required);
d) cases
in which the customs declaration is cancelled at the request of the declarant:
d.1) The
customs declaration has been registered but customs clearance is not granted
because of an error of the e-customs system;
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d.3)
Goods on the declaration of exports have been brought into the customs
controlled area but are not actually exported;
d.4) The
declaration of imports has been registered but in fact, goods are not imported
or goods have not passed through the customs controlled area;
d.5)
Information that is not permitted to be changed is incorrectly provided as
prescribed in Point 3 of Appendix II enclosed herewith.
2.
Procedures for canceling a declaration
a) Responsibilities
of the declarant:
The
declarant that wishes to cancel the declaration shall make and send a written
request for cancellation (form No.04/HTK/GSQL in Appendix V enclosed herewith)
to the Sub-department of Customs where the declaration is registered and submit
documents proving that goods are actually not exported or imported in the cases
mentioned in Point d.3 and Point d.4 Clause 1 of this Article.
With
regard to exports that have been brought into the customs controlled area but
in fact are not exported, if the taxpayer wishes to cancel the declaration and
bring the goods back into the domestic market, the declarant must make a
commitment that tax on the declared shipment is not refunded or cancelled at
any domestic tax authority or customs authority, and take responsibility for
the declared information. If the customs authority or tax authority finds tax
has been refunded, the declarant shall be dealt with as prescribed by law;
b)
Responsibilities of the customs authority:
b.1) For
electronic customs declaration:
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b.1.2)
Within 10 days from the expiration date of the customs declaration mentioned in
Point a Clause 1 of this Article, if the declarant does not submit a written
request for cancellation of the declaration, the customs authority shall carry
out an inspection. If imports do not arrive at the checkpoint of import or
exports are not brought into the customs controlled area at the checkpoint of
export, the declaration will be cancelled on the e-customs system.
b.1.3) In
case of cancellation of the declaration mentioned in Point b or Point c Clause
1 of this Article, the customs authority shall check and cancel the declaration
on the e-customs system;
b.1.4) If
the cancellation of the customs declaration of temporarily imported/export
goods affect information for management of quantity of goods temporarily
imported/export on the e-customs system, the customs authority must update
information about goods quantity on the e-customs system after the customs
declaration is cancelled;
b.1.5)
The cancellation shall be notified to the Provincial Department of Taxation if
the exports are domestic goods, or the Sub-department of Customs if exports
were imported previously (if the Sub-department of Customs where the
declaration of exports is registered is different from the Sub-department of
Customs where the declaration of imports is registered) to ensure that tax on
the cancelled declaration is not refunded or cancelled.
b.2) In
case of physical customs declaration:
b.2.1)
The cancelled declaration shall be crossed out with a pen and bear the
official’s signature and seal;
b.2.2)
Cancelled customs declarations shall be retained and sorted by registration
number.
3. The
Directors of Sub-departments of Customs where the declarations are registered shall
consider the cancellation of customs declarations registered by customs
authorities
Section
3. Detailed inspection of customs dossier, physical inspection of goods;
transport of goods to storage, release of goods, customs clearance of goods
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1.
According to the result of classification of customs declarations on the
e-customs system, the decision of the Director of the Sub-department of Customs
where the declaration is registered or the Sub-department of Customs where
physical inspection of goods is carried out, information on the customs
declaration, risk management information on the e-customs system, the customs
official shall notify the declarant via the e-customs system of the submission
or presentation of one or all documents enclosed with the customs dossier, and
carry out detailed inspection of the customs dossier and physical inspection of
goods. In case of physical inspection of goods, the customs official must write
the inspection result on the result note, update on the e-customs system in
accordance with this Circular and instructions of the General Department of
Customs, decide customs clearance, release, or storage of goods.
2. During
the inspection, of customs offenses or tax offenses are suspected, the customs
official shall request the Director of Sub-department of Customs to change the
form or level of inspection.
3. During
the inspection, if analysis by a professional agency is necessary for the
inspection, the analysis cost shall be incurred by the customs authority.
Article
24. Checking goods names, codes, and tax rates
1.
Checking goods names, codes, and tax rates upon inspection of the customs
dossier.
a)
Inspection contents:
Compare
the declared information and accuracy of goods names, codes, and tax rates on
the customs declaration with information on documents in the customs dossier;
b)
Further actions after inspection result is given:
b.1) If
the goods names, codes, and tax rates are clearly and fully declared by the
declarant, the goods names are consistent with other information on documents
in the customs dossier, the customs authority shall accept the goods names,
codes, and tax rates declared by the declarant;
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b.3) If
declared information about goods names, goods descriptions are not consistent
with that on documents enclosed with the customs dossier and information on the
customs declaration but the basis for determining the goods names, codes, and
tax rates is not sufficient, the declarant shall be requested to submit
additional technical documents of sale contract or composition analysis sheet.
By
examining additional documents, if the customs authority has sufficient basis
for determining that the goods names, codes, tax rates are incorrectly
declared, the declarant shall be instructed to make additional declaration as
prescribed in Point b.2 of this Clause. If the declarant fails to submit
additional documents at the request of the customs authority of the customs
authority does not have sufficient basis for determining the goods names,
codes, tax rates by examining the documents, samples shall be taken and
analyzed in accordance with regulations of the Minister of Finance on
classification of goods, analysis serving classification of goods, quality
inspection, food safety inspection of exports or imports, or request the
Director of the Sub-department of Customs to decide physical inspection of
goods according to Clause 2 of this Article.
2.
Checking goods names, codes, and tax rates upon physical inspection of goods
a)
Inspection contents:
Compare
the declared information and accuracy of goods names, codes, and tax rates on
the customs declaration with actual goods.
During
the physical inspection of goods, the customs official must determine names and
codes of goods according to the Vietnam’s List of exports or imports and
corresponding tax schedules;
b)
Handling inspection result:
b.1) If
the names and codes of goods on the customs declaration are consistent with
actual goods, the tax rates are conformable with applicable tax schedules at
the time of inspection, the customs authority shall accept the goods names,
codes, and tax rates declared by the declarant;
b.2) If
there are ample evidence that goods names, codes, and tax rates are not correctly
declared, the declarant shall be instructed and requested to make additional
declaration as prescribed in Article 20 of this Circular and incur penalties as
prescribed by law. If the declarant fails to make additional declaration, the
customs authority shall re-determine the codes of goods, tax rates, impose tax
and penalties, update the inspection results on the database, and grant customs
clearance after the declarant has fully paid tax and fins (if any) as
prescribed;
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3. If the
shipment has been granted customs clearance on the basis of the analysis
result, the customs authority may use such analysis result to carry out customs
procedures for next shipments of the same declarant that have goods with the
same names, origins, codes, and imported from the same manufacturer (for
imports).
Article
25. Inspection of customs value
1. The
customs authority shall inspect the customs value declared by the declarant on
the customs declaration (hereinafter referred to as “declared value”) to
identify the cases in which the declared value is rejected or suspicious:
a) The
declared value of exports or imports shall be rejected in one of the following
cases:
a.1) The
declarant fails to make declaration or declares incorrectly, insufficiently
information related to customs value on the declaration of exports, imports, or
the declaration of value (if any);
a.2)
Information such as value, delivery terms on the commercial invoice is not
consistent with that on the bill of lading (if any) or equivalent transport
documents as prescribed by law.
b) The declared
value of exports or imports is suspicious but there is not sufficient basis for
rejecting it, which means the declared value is smaller than that according to
pricing database of the General Department of Customs.
2.
Handling inspection result:
a) If
there is sufficient basis for rejecting the declared value, the customs
authority shall notify the declarant of the basis for rejection and:
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Additional
declaration shall be made in accordance with Clause 3 Article 20 of this
Circular;
a.2)
grant customs clearance according to the declared value and use the basis for
rejecting the declared value for post-clearance inspection if the declarant
does not agree with the basis for rejection or fails to make additional
declaration within 05 days from the notification date.
b) If the
declared value is suspicious but there is no sufficient basis for rejecting if,
the customs authority shall notify declarant of the suspicious case via the
e-customs system or use the form No. 02A/TBNVTG/TXNK in Appendix VI hereof (In
case of physical customs declaration), request the declarant to provide
additional documents related to the method for determination of the declared
value as prescribed in the Circular of the Minister of Finance on customs
values of exports or imports (01 photocopy):
b.1)
Within 05 days from the notification date, the declarant shall submit
additional documents and request consultation (with specific time), the customs
authority shall release goods as prescribed in Article 33 of this Circular and
hold the consultation as prescribed in Clause 3 of this Article;
b.5) If
the declarant fails to submit additional documents or does not request a
consultation within 05 days from the notification date, the customs authority
shall grant customs clearance according to the declared value and use the
suspicions for post-clearance inspection as prescribed.
3.
Consultation
a) The
power to hold the consultation:
a.1) The
Director of the provincial Department of Customs shall hold the consultation
and take responsibility for the effectiveness of the consultation;
a.2) The
Director of the provincial Department of Customs may delegate the Director of a
Sub-department of Customs to carry out the consultation if appropriate.
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b.1) The
declarant may request one consultation if the following conditions are
satisfied:
b.1.1)
The goods are exported under the same sale contract and divided into multiple
shipments;
b.1.2)
Information serving inspection and determination of customs value is not
changed;
b.1.3)
The declarant makes a written request for one-time consultation, committing to
use the consultation result for the next export or import.
b.2) The
consultation result may be used for the next export or import if the customs
value is still consistent with the information serving inspection and
determination of customs value after the consultation.
c)
Responsibilities:
c.1) The
customs authority shall:
c.1.1)
Hold the consultation at the request of the declarant, check the documents submitted
by the declarant to clarify the suspicions;
c.1.2)
Make a consultation record which specifies the full discussion during the
consultation; additional documents submitted by the declarant; whether or not
the declarant agrees with the basis for rejection in case the customs authority
has sufficient basis for rejecting the declared value; and the verdict of the
consultation: “Basis for rejecting declared value not sufficient” “Basis for
rejecting declared value sufficient” (specifying the basis) or “Basis for
rejecting declared value sufficient but denied by declarant”.
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c.3) The
consultation record must be signed by all parties.
d) Method
of consultation: direct consultation;
dd)
Maximum duration of the consultation: 30 days from the registration date of the
declaration;
e) Time
limit for carrying out the consultation: 05 working days;
b)
Processing consultation result:
According
to the consultation record and additional documents submitted by the declarant,
the customs authority shall:
g.1)
Request the declarant to make additional declaration as prescribed in Article
20 of this Circular within 05 days from the end of the consultation if the
declarant agrees with the basis for rejecting the declared value in one of the
following cases (Nevertheless, additional declaration must be made within 03
days from the day on which the declaration is registered):
g.1.1)
One of the cases mentioned in Point a Clause 1 of this Article;
g.1.2)
The declarant incorrectly applies the procedures, conditions, and methods for
customs valuation.
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g.2.1)
The declarant fails to make additional declaration as prescribed in Point g.1
of this Clause within 03 days from the end of the consultation or within 30
days from the day on which the declaration is registered;
g.2.2)
The declarant does not agree with the basis for rejecting the declared value.
g.3)
grant customs clearance according to the declared value if the basis for
rejecting the declared value is not sufficient.
Article
26. Inspection, determination of origins of exports or imports
1. With
regard to goods
Origins
of exports shall be determined according to the declaration made by the
declarant, documents enclosed with the customs dossier, and actual goods.
If there
is a suspicion that the origins of exports are fraudulent or there is a warning
of illegal transport, the Sub-department of Customs where the declaration is
registered shall request the declarant to provide documents proving the origins
of exports; if the declarant fails to do so, an inspection at the facility
where goods are manufactured for export shall be carried out (hereinafter
referred to as “on-site inspection”). Exports shall be granted customs
clearance pending the inspection result.
2. With
regard to imports
a) The
declarant shall submit documents certifying origins of imports to the customs
authority as prescribed in Point g Clause 2 Article 16 of this Circular when
submitting the customs dossier or by the deadlines prescribed in international
agreements to which Vietnam is a signatory.
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b) The
customs authority check goods origins according to documents proving goods
origins, the customs dossier, the actual gods, information related the goods,
Article 15 of the Government's Decree No. 19/2006/ND-CP dated February 20,
2006, the Circular on guidelines for preferential and non-preferential rules of
origins of the Ministry of Industry and Trade, and their guiding documents;
c) The
customs authority shall accept the documents certifying goods origins if there
are minor differences that do not affect their legitimacy and the origins of
imports, including:
c.1)
Grammatical errors or typos;
c.2) Difference
in the symbols on the C/O: printed or hand-written, “x” and “√”, mistaken
symbols;
c.3)
Minor difference between the signature on the C/O and the model signature;
c.4)
Difference in measurement units on the C/O and other documents (invoice, bill
of lading, etc.);
c.5)
Difference in paper size of the C/O submitted and the model C/O;
c.6)
Difference in ink color (black or blue) of information on the C/O;
c.7)
Minor difference goods description on documents certifying goods origins and
other documents;
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If the
declarant submit documents certifying goods origins of the whole shipment but
only part of the shipment is imported, the customs authority shall accept such
documents for the practical amount of imports;
d) If the
quantity or weight of imports exceeds that written on the documents certifying
goods origins, the excessive amount shall not be given incentives under the
International Agreements to which Vietnam is a signatory;
e) The
declarant must not change the C/O contents without permission, unless the
changes are made by the C/O issuer as prescribed by law;
g) If
information on documents certifying goods origins is not conformable with the
customs dossier and regulations on inspection of origins of imports, or the
signatures, seals on documents certifying goods origins are not consistent with
the specimen signature or seal at the customs authority, the customs authority
shall request the declarant to provide explanation and additional documents to
prove the goods origins, except for the cases mentioned in Point c of this
Clause. If the explanation and documents are appropriate, the documents
certifying goods origins shall be accepted.
If there
is sufficient basis for the customs authority to determine that the documents
certifying goods origins are not conformable, MFN rates or ordinary rates shall
apply instead of preferential rates.
While customs
procedures are being followed, if the legitimacy of documents certifying goods
origins is suspicious but the basis for rejection is not sufficient, the
customs authority shall calculate tax at MFN rates or ordinary rates and carry
out verification as prescribed in Clause 3 of this Article.
During
post-clearance inspection, if the legitimacy of documents certifying goods
origins is suspicious but the basis for rejection is not sufficient, the
customs authority shall carry out verification and decide whether to apply
preferential rates according to the verification result.
3.
Verification of origins of imports
a) The
General Department of Customs shall verify origins of imports with the
competent C/O issuer, the entities that certifies good origins themselves, or
at the manufacturing facility of goods for export;
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Verification
must be done as soon as possible and within 150 days from submission of the
customs dossier or from the beginning of the verification, unless otherwise
prescribed by International Agreements to which Vietnam is a signatory.
If the
competent C/O issuer of the exporting country responses regarding the
verification result after the said deadline, the customs authority shall make a
decision according to the verification result as prescribed in Point d of this
Clause;
c)
Verification procedures
The
verification shall be carried out in accordance with regulations of the
Minister of Industry and Trade on implementation of rules of origins in
International Agreements to which Vietnam is a signatory:
c.1) The
customs authority shall send a document (diplomatic note, email, fax, etc.) to
the competent C/O issuer or the entity that certifies goods origins themselves;
c.2) If
necessary, the customs authority shall carry out a verification of goods
origins in the exporting country.
d)
Processing verification result:
d.1) If
the verification result is satisfactory and confirms the legitimacy of
documents certifying goods origins:
d.1.1)
within 15 working days from the day on which the verification result is
received, the customs authority shall request the declarant to make additional
Clause at preferential rates of import duty. The additional declaration shall
be made in accordance Article 20 of this Circular. No administrative penalties
shall be imposed;
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d.2) If
the verification result is not satisfactory or proves that the documents
certifying goods origins are not legitimate, the customs authority shall apply
MFN rates or ordinary rates and notify the declarant.
Article
27. Inspection of implementation of tax policies, inspection of application of
notification of prior determination result
1.
Inspect the conditions for implementation of enforcement measures or tax
payment deadline as prescribed.
2.
Inspect the basis for determining goods non-dutiable if the declarant declares
that goods are not subject to export duty, import duty, VAT, excise tax, or
environmental protection tax.
3.
Inspect the basis for determining goods eligible for conditional tax exemption
or tax reduction if so declared.
4.
Inspect the basis for determination of tax payable if exports or imports are
dutiable according to the inspection results as prescribed in Section 3 Chapter
II of this Circular.
5.
Compare information on the notification of prior determination result with
documents and practical shipment of exports or imports if goods must undergo
document inspection, physical inspection. If the exports or imports are not
consistent with the notification of prior determination result, their codes,
origins, and customs values shall be verified and the General Department of
Customs shall be requested to annul the notification of prior determination
result as prescribed in Clause 6 Article 24 of Decree No. 08/2015/ND-CP .
Article
28. Inspection of export license, import license, result of inspection by a
specialized agency
1. The
customs authority shall compare information about the export license, import
license; inspection result or notice of exemption from inspection sent by a
specialized agency or directly submitted to the customs authority by the
declarant with information on the customs declaration and:
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b)
request the declarant to present the dossier for the customs authority to
inspect if the declared information is not conformable.
If the
inspection result or notice of exemption from inspection by a specialized
agency is not available when the customs declaration is registered, the customs
authority shall check and add information about the inspection results to the
e-customs system or write the number of the notice on the paper customs
declaration within 02 working hours from the receipt of the inspection result,
which is submitted by the declarant or the inspecting authority.
2. If a
license is used for multiple times of export or import of goods, the
Sub-department of Customs where the first declaration is registered shall make
a monitoring sheet (form No. 05/TDTL/GSQL in Appendix V enclosed herewith),
monitor and deduct the licensed quantity of goods after each export or import,
and give it to the declarant to complete customs procedures for the next export
or import. The Sub-department of Customs where the customs declaration is
registered shall monitor the quantity of goods on the monitoring sheet and make
a certification when the quantity of goods on the license is completed exported
or imported.
Article
29. Physical inspection of goods
1.
Imports shall be inspected while they are being unloaded from the means of transport
to the warehouse, depot, port, or within the area of the checkpoint; exports
shall be inspected after they are granted customs clearance and gathered within
the area of the checkpoint of export:
a)
Inspection of goods shall be carried out with scanners or other devices.
If an inspection prescribed n Point c Clause 2 Article 34 of the Law on
Customs must be carried out, the Sub-department of Customs at the checkpoint
shall carry out the physical inspection with the presence of representatives of
the regulatory body of the seaport, international airport, or the Border Guard;
b)
Responsibilities of the Sub-department of Customs at the checkpoint:
b.1)
Notify the carrier and the warehousing service provider of the list of
shipments to be inspected;
b.2)
Carry out inspections as prescribed in Point a of this Clause;
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c)
Responsibilities of the carrier, warehousing service provider:
c.1)
Complete necessary procedures in order to bring goods to the inspection
location of the customs authority;
c.2)
Facilitate the transport of goods to the inspection location as requested by
the customs authority;
c.3) The
warehousing service provider shall provide separate depot area or employ
electronic port management system to determine the locations of goods that need
to undergo physical inspection during customs procedures.
d)
Handling of results of inspection of imports while they are being unloaded from
the means of transport to the warehouse, depot, port, or checkpoint of import:
d.1) If
no violations are found during the inspection, the unit assigned to inspect
goods using scanners shall update the inspection result on the e-customs
system.
The
Sub-department of Customs where the customs declaration of imports is
registered shall use the inspection result to complete customs procedures as
prescribed;
d.2) If
violations are found during the inspection, the unit assigned to inspect goods
using scanners shall update the inspection result on the e-customs system; cooperate
with the warehousing service provider in arranging a separate storage for the
shipment; cooperate with the Sub-department of Customs where the customs
declaration is registered in carrying out physical inspection of goods while
the declarant is following customs procedures.
dd)
Handling results of inspection of exports that are granted customs clearance
and gathered within the checkpoint of export
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dd.2) If
violations are found, the Sub-department of Customs at the checkpoint shall
cooperate with the warehousing service provider in arranging a separate storage
for the shipment; update the inspection result on the e-customs system, request
the declarant to open the shipment for physical inspection and take appropriate
actions as prescribed.
Pursuant
to regulations of law on customs, in consideration of requirements for
management of each warehouse, depot, port, and checkpoint, availability of
scanners and other devices, the Director of the General Department of Customs
shall organize the inspection of imports while they are being unloaded from the
means of transport to the warehouse, depot, port, and checkpoint of import,
inspection of exports that are granted customs clearance and gathered within
the checkpoint of export.
2.
Physical inspection of exports or imports while following customs procedures at
the Sub-department of Customs at the checkpoint:
a) With
regard to shipments of imports required to undergo physical inspection and have
undergone inspection as prescribed in Clause 1 of this Article, the customs
official may use the scanning result to complete customs procedures.
If
violations are found while scanning, the shipment shall be opened for physical
inspection;
b) With
regard to shipments of imports required to undergo physical inspection but have
not undergone inspection as prescribed in Clause 1 of this Article:
b.1) If
the Sub-department of Customs has a container scanner, it shall be used for
physical inspection, unless the container scanner is not working, goods are not
suitable for scanning, goods must be directly inspected by customs officials as
instructed by the General Department of Customs, or the quantity of goods to be
scanned exceeds the capacity of the scanner or the handling capacity of the
port/warehouse/depot where the scanner is located.
The
customs official shall check the image, information on the customs declaration,
and other information obtained at the time of inspection to analyze, assess the
image, and give a conclusion. All of the images shall be stored in the scanner
system as prescribed; scanned images shall be printed from the e-customs system
and enclosed with the customs dossier if the paper customs dossier is
submitted.
If the
scanning result indicates that goods are not consistent with the customs
declaration, a physical inspection shall be carried out by the customs official.
The customs official that operates the scanner shall make a request for
physical inspection.
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3. The
Sub-department of Customs at the checkpoint shall carry out physical inspection
of goods of the shipments of exports and imports at the request of other
Sub-departments of Customs in accordance with Clause 11 of this Article.
4.
Physical inspection of goods at the Sub-department of Customs to which imports
are transported (hereinafter referred to as “receiving customs authority”):
a) If no
violations are found after the shipment is scanned as prescribed in Clause 1 of
this Article, the result may be used for deciding customs clearance of goods as
prescribed;
1) If
violations are found after scanning as prescribed in Clause 1 of this Article,
the Sub-department of Customs at the checkpoint shall seal the goods and request
the declarant to transport them to the Sub-department of Customs where the
customs declaration is registered for inspection;
c) If
goods have not been scanned as prescribed in Clause 1 of this Article, the
inspection shall be carried out in accordance with Point b Clause 2 of this
Article.
5.
Inspection of goods quantity
According
to the customs declaration, result of physical inspection of goods or analysis
result provided by the declarant (if any), the customs authority shall
determine the weight of exports or imports.
If the
customs official who carries out the physical inspection of goods is not able
to verify the accuracy of the declared weight of goods, a provider of analysis
services shall be requested to run analysis. The customs authority shall decide
the customs clearance according to the conclusion of the provider of analysis
services.
6.
Inspection of goods quality
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If the
customs official who carries out the physical inspection of goods is not able
to determine the quality of goods, the goods shall be analyzed by a provider of
analysis services as prescribed by law. The customs authority shall decide the
customs clearance according to the conclusion of the provider of analysis
services.
7.
Physical inspection to determine goods names, codes, customs value, origins
shall comply with Articles 24, 25, and 26 of this Circular.
8. With
regard to goods with special storage requirements that cannot undergo on-site
physical inspection, the Director of Sub-department of Customs shall decide to
move such goods to another location that satisfy their special storage
requirements to carry out the physical inspection, or decide the customs
clearance according to the analysis result.
9. With
regard to a means of transport that has completed exit procedures, if its owner
signs a sale contract with a foreign party (which states that the port of
destination is overseas), the declaration of exports shall be registered at the
Sub-department of Customs where exit procedures are completed. Documents
proving that the means of transport has completed exit procedures shall be sent
to the said Sub-department of Customs. In this case, physical inspection of
goods is exempt.
10. With
regard to temporarily imports that cannot be sealed by the customs, goods
temporarily imported or temporarily exported with other time limits or not
subject to customs sealing, the customs official shall describes the goods
names, quantity, categories, symbols, origins (if any), or take pictures of
goods and enclosed them with the customs dossier when carrying out inspection.
While following procedures for re-export or re-import, if goods must undergo
document inspection or physical inspection, the customs official shall compare
the goods with description in the customs dossier kept by the customs authority
in order to determine whether the re-exported or re-imports are the same as
those temporarily imported or temporarily exported.
11.
Physical inspection of goods at request of the Sub-department of Customs where
the customs declaration is registered:
a) After
receiving the request from the Sub-department of Customs where the customs
declaration is registered through the e-customs system, the Sub-department of
Customs where goods are stored shall carry out the physical inspection. If the
two Sub-departments of Customs are not connected to the e-customs system, the
Sub-department of Customs where the customs declaration is registered shall:
a.1) Make
02 copies of the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix
V); 02 copies of the Request for physical inspection of goods (form No.
07/PDNKT/GSQL in Appendix V) and enclose 01 customs declaration (original) In
case of physical customs declaration;
a.2) Seal
the documents mentioned in Point a.1 of this Clause and request the declarant
to submit them to the Sub-department of Customs where goods are stored.
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c) If
exports or imports are eligible for tax exemption, non-dutiable, or incurring
zero tax, or tax payment is deferred for 275 days (for goods imported for
manufacturing of domestic exports), the declarant may take goods through the
customs controlled area before the Sub-department of Customs where the customs
declaration is registered updates the inspection result on the e-customs system
to decide the customs clearance or release of goods or putting goods to
storage.
Article
30. Handling customs inspection result
1. If the
result of document inspection or physical inspection of goods is appropriate
for the customs declaration contents:
a) If
goods must be put into storage: Article 32 of this Circular shall apply;
b) If
goods must be released: Article 33 of this Circular shall apply;
c) If
goods must be granted clearance: Article 34 of this Circular shall apply.
2. If the
customs declaration contents are not appropriate, the customs authority shall
request the declarant to make additional declaration as prescribed in Clause 3
Article 20 of this Circular.
In case
of violations against regulations of law on management of exports or imports,
the declarant is not permitted to make additional declaration and shall be
dealt with by the customs authority as prescribed by law.
Article
31. Taking, storing samples of exports or imports
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a)
Samples are taken to serve customs declaration at the request of the declarant
or specialized agency;
b) Samples
are taken for analysis at the request of the customs authority.
2. The
sampling shall be decided by the head of the customs authority.
3.
Procedures for sampling exports or imports
a) If
samples are taken for analysis by a professional analysis organization at the
request of the declarant or customs authority, the representatives of the goods
owner and the customs authority must be presence when samples are taken and a
sampling record must be made (form No. 08/BBLM/GSQL in Appendix V enclosed herewith).
If
samples are taken for analysis by a professional analysis organization at the
request of the customs authority, the samples must be seal and bear the
signatures of the representatives of the goods owner and the customs authority.
A delivery note which bears signatures of all parties must be made when the
samples are delivered to the analysis organization;
b) If
samples are taken for analysis and classification, regulations of the Minister
of Finance on classification of goods, analysis serving classification of
goods; analysis serving inspection of quality, food safety of exports or
imports shall apply;
c) If
samples are taken at the request of a specialized agency, sampling procedures
shall comply with corresponding regulations of laws.
d) When
samples are taken by the customs authority or specialized agency, the declarant
shall present the goods and cooperate with them during the sampling process.
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If
samples are taken to serve inspection by a specialized agency, sampling
techniques shall comply with corresponding regulations of laws.
5. The
customs authority shall retain the samples taken for analysis for 120 days from
the day on which the customs declaration is registered.
6.
Samples shall be returned and destroyed in accordance with regulations of the
Minister of Finance on classification of goods, analysis serving classification
of goods; analysis serving inspection of quality, food safety of exports or
imports.
Article
32. Taking goods to warehouses
1. Goods
of prioritized enterprises shall be put in storage as prescribed in Clause 3
Article 9 of Decree No. 08/2015/ND-CP and the Circular of the Ministry of
Finance on prioritized enterprises.
2. Goods
subject to quarantine
Quarantine
shall be carried out at the checkpoint. In case the quarantine authority
permits goods to be moved to inland quarantine locations as prescribed by law:
a) The
customs authority shall consider permitting the goods owner to move goods to
the quarantine location according to the confirmation of the quarantine
authority on the Certificate of Quarantine Registration or the Note of
Provisional Plant Quarantine Result (for plant-derived goods) or Goods
Transport Note (for aquaculture products) or other documents issued by the
quarantine authority;
b) The
declarant is legally responsible for the transport and preservation of goods at
the quarantine location and only use or sell goods after there is a conclusion
that the goods satisfy import requirements;
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3. Goods
subject to quality inspection and food safety inspection
Inspections
shall be carried out at the checkpoint; if goods are moved to another location
for inspection as requested by the specialized agency or the declarant wishes to
put their goods into storage, the declarant shall make a written request (form
09/BQHH/GSQL in Appendix V enclosed herewith). Director of Sub-department of
Customs where the customs declaration is registered shall consider permitting
goods to be put into storage at an inland clearance depot (ICD), bonded
warehouse, tax-suspension warehouse, concentrated inspection places for exports
or imports under the supervision of customs authorities; specialized inspection
places, or the declarant's warehouse/depot.
The
declarant is legally responsible for the transport and preservation of status
quo of goods until the customs authority concludes that goods satisfy import
requirements and grants customs clearance.
4. With
regard to imports subject to both quarantine and food safety inspection, both
quarantine and quality inspection, procedures for putting goods into storage
are similar to those for imports subject to quarantine prescribed in Clause 2
of this Article.
5.
Handling result of inspection by a specialized agency:
a) If the
inspection result indicates that goods satisfy import requirements, the
Sub-department of Customs shall decide customs clearance of goods as prescribed
in Article 34 of this Circular;
b) If
goods do not satisfy import requirements:
According
to the conclusion given by the specialized agency, which permits the declarant
whether to recycle, destroy, or re-export goods, the Sub-department of Customs
where the customs declaration is registered shall take appropriate actions.
6.
Actions against delayed submission of inspection results and violations against
regulations on storage of goods:
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b) If the
customs authority does not receive the inspection result by the deadline
mentioned in Point a of this Clause, or the customs authority is informed that
the shipment of imports is not preserved properly as prescribed by law, the
Sub-department of Customs where the customs declaration is registered shall
carry out an inspection or cooperate with the customs authority in charge of
the place of storage in inspecting the preservation of the declarant’s goods
and take appropriate actions.
Procedures
for inspection of goods preservation shall comply with Clause 7 of this
Article;
c) If
violations against regulations on storage of goods are committed, in addition
to administrative penalties, the declarant shall not be permitted to put their
goods into storage:
c.1) for
01 years from the penalty imposition date if the declarant breaks the seal
without permission; swap goods; sell or use goods without permission; preserve
goods at a location other than that registered with the customs authority;
c.2) for
06 months from the penalty imposition date if the declarant fails to submit
inspection result punctually as prescribed in Point a of this Clause.
Point c.1
and Point c.2 shall apply to the violations from the effective date of this
Circular.
d) Each
Sub-department of Customs where the customs declaration is registered shall
compile a list of enterprises that are not permitted to put goods into storage
and send it to Customs Department for applying nationwide.
7.
Procedures for inspection of goods preservation:
a) The
Sub-department of Customs where the customs declaration is registered shall
inspect goods preservation or request Customs Department to carry out the
inspection.
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b) The
declarant shall present goods being preserved for the customs authority to
inspect;
c) The
declarant that fails to protect the status quo of goods shall be dealt with as
prescribed by law.
Article
33. Release of goods
Goods
shall be released in accordance with Article 36 of the Law on Customs, Clause 1
Article 32 of Decree No. 08/2015/ND-CP , and the following instructions:
1.
Release of goods pending customs valuation:
a) If
exports or imports do not have official prices when the declaration is
registered and the declarant requests a consultation:
a.1)
Responsibilities of the declarant:
a.1.1)
Request release of goods on the customs declaration as instructed in Appendix II
enclosed herewith. In case of physical customs declaration, the text “Đề nghị
giải phóng hàng” (“Goods release requested”) shall be written in box “Ghi chép
khác” (“Notes”) on the declaration;
a.1.2)
Pay tax or get guarantee for the tax calculated by the declarant;
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a.1.4)
Declare customs values on the customs declaration (or the post-clearance
declaration using form No. 03/KBS/GSQL in Appendix V enclosed herewith in case
of physical customs declaration) within 30 days from the date of goods release;
determine the official tax payable and pay tax fully in order to obtain customs
clearance of goods as prescribed.
a.2)
Responsibilities of the customs authority:
a.2.1)
The Director of the Sub-department of Customs shall decide the release of goods
as prescribed in Article 32 of Decree No. 08/2015/ND-CP ;
a.2.2)
Follow procedures for customs valuation of exports or imports that do not have
official prices when the declaration is registered in accordance with the
Circular of the Ministry of Finance on customs valuation of exports and imports
or hold a consultation as prescribed in Clause 3 Article 25 of this Circular.
b) In
case the declarant has not had sufficient information and documents to
determine customs values of exports or imports when the customs declaration is
registered:
b.1)
Responsibilities of the declarant:
b.1.1)
Request release of goods on the customs declaration as instructed in Appendix
II enclosed herewith (specify the case of goods release);
b.1.2)
Declare and calculate tax according to the customs values determined by the
customs authority:
b.1.2.1) Write
the text “Đề nghị giải phóng hàng” (“Goods release requested”) in box “Ghi chép
khác” (“Notes”) on the declaration if the values determined by the customs
authority are not concurred with (in case of physical customs declaration); pay
tax or get guarantee for according to the values determined by the customs authority
in order to obtain goods release. Declare the customs values on the customs
declaration (or the post-clearance declaration using form No. 03/KBS/GSQL in
Appendix V enclosed herewith in case of manual customs procedures) within 30
days from the date of goods release; determine the official tax payable and pay
tax fully in order to obtain customs clearance of goods as prescribed;
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b.2)
Responsibilities of the customs authority:
b.2.1)
The Director of the Sub-department of Customs shall determine customs values
according to the value database, rules and methods for determination of customs
value in the Circular of the Ministry of Finance on customs valuation of
exports and imports, notify the declarant (via the e-customs system or using
the form No. 02B/TBXDTG/TXNK in Appendix VI enclosed herewith in case of
physical customs declaration) as the basis for tax calculation; decide release
or customs clearance of goods as prescribed in Article 32 of Decree No.
08/2015/ND-CP ;
b.2.2) If
the declarant fails to declare the customs values within 30 days from the date
of goods release, the customs authority shall grant customs clearance of goods
as prescribed in Article 34 of this Circular if the declarant has fully paid
tax at the customs values determined by the customs authority according to
Point b.2.1 of this Clause.
2.
Release of goods pending result of analysis and classification:
a)
Responsibilities of the declarant:
a.1)
Request release of goods on the customs declaration as instructed in Appendix II
enclosed herewith. In case of physical customs declaration, the text “Đề nghị
giải phóng hàng” (“Goods release requested”) shall be written in box “Ghi chép
khác” (“Notes”) on the declaration;
a.2) Pay
tax or get guarantee for the tax calculated by the declarant;
a.3) Make
additional declaration as prescribed in Article 20 of this Circular.
b)
Responsibilities of the customs authority:
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b.2)
According to the result of analysis and classification, the Sub-department of
Customs where the customs declaration is registered shall request the declarant
to make additional declaration (if required);
b.3) If
the declarant fails to make additional declaration as requested, the customs
authority shall follow instructions in Point b.7 Clause 3 Article 20 of this
Circular;
b.4) The
Director of the customs authority shall decide goods release according to the
declarant’s request and customs dossier.
Article
34. Customs clearance of goods
Customs
clearance of goods shall be granted in accordance with Article 37 of the Law on
Customs, Clause 2 Article 32 of Decree No. 08/2015/ND-CP , and the following
instructions:
1. Goods
shall be granted customs clearance in the following cases:
a)
Customs procedures are completed:
b)
Exports or imports are in the following cases:
b.1)
Goods are eligible for applying the time limit for paying tax prescribed in
Clause 11 Article 1 of the Law on the amendments to the Law on Tax
administration and Article 42 of this Circular; or
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c) One of
the document of the customs dossier is missing but the Director of
Sub-department of Customs extends the deadline for submission of the original
copy as prescribed in Clause 3 Article 27 of Decree No. 08/2015/ND-CP ;
d) Goods
subject to inspection by a specialized agency shall be granted customs
clearance when tax liabilities are fulfilled and one of the following documents
is available:
d.1) A
notice of exemption from inspection;
d.2)
Inspection result which indicates fulfillment of requirements applied to
imports;
d.3) A
conclusion of the specialized agency or a decision issued by a competent
authority with regard to the permitted shipment of imports.
dd) Tax
on exports or imports is yet to be paid while pending procedures for tax
exemption or tax cancellation shall be granted customs clearance in the
following cases:
dd.1)
Goods directly serving national defense and security on which excise tax,
environmental protection tax, and other taxes (if any) have been fully paid;
dd.2)
Goods serving disaster control, prevention of epidemics, emergency assistance;
humanitarian aid, grant aid on which relevant taxes (if any) have been fully
paid;
dd.3) Tax
on goods that are paid by state budget is yet to be paid by state budget as
confirmed by a competent authority.
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a) If the
inspection result is satisfactory, the e-customs system shall automatically
check the fulfillment of tax liabilities and decide whether to grant customs
clearance;
b) If the
e-customs system fails to perform such check, the declarant shall submit
documents proving fulfillment of tax liabilities (receipt for payment to state
budget, guarantee documents, etc.) for the customs official to check and
confirm fulfillment of tax liabilities: submit photocopies and present original
for comparison;
c) With
regard to in case of physical customs declaration:
c.1) The
customs official who grants registration to the customs declaration shall
decide customs clearance of goods exempt from physical inspection;
c.2) In
case the shipment on the customs declaration must undergo physical inspection:
c.2.1)
The customs official who carries out physical inspection shall decide customs
clearance of goods that must undergo physical inspection;
c.2.2) If
the shipment is inspected by another Sub-department of Customs at the
Sub-department of Customs where the customs declaration is registered, the
latter shall decide customs clearance of goods according to the inspection
result sent by the former.
Section
4. Time, exchange rate, basis, methods for calculation of export duty, import
duty, safeguard duty, anti-dumping duty, and countervailing duty
Article
35. Time, exchange rate for calculating taxes on exports or imports
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If the
taxpayer declares, calculates tax on the paper customs declaration before the
registration date with different exchange rate from the exchange rate
applicable on the registration date, the customs authority shall recalculate
the tax payable according to the exchange rate applicable on the registration
date.
2.
Exchange rates for tax calculation shall comply with Decree No. 08/2015/ND-CP .
a) The
General Department of Customs shall cooperate with Vietcombank to update buying
rates in the form of wire transfer announced by the headquarter at the end of
Thursdays (or the day before if Thursday is a public holiday), announce the
rate on the website of the General Department of Customs, and update it on the e-customs
system in order to apply to customs declarations registered in the succeeding
weeks;
b) With
regard to the foreign currencies that are not announced by the headquarter of
Vietcombank, the General Department of Customs shall update the exchange rates
announced by the State bank of Vietnam posted on its website, announce it on
the website of the General Department of Customs, and update it on the
e-customs system in order to determine exchange rates for calculating taxes on
exports or imports.
Article
36. Time for calculating taxes on exports and imports on all-inclusive customs
declaration
1. In
case an all-inclusive customs declaration is used for partial shipments of
exports/imports, taxes shall be calculated by whenever an export or import is
made at the time of following customs procedures. Export duty/import duty shall
be calculated according to the exchange rates, dutiable values, and exchange
rates applicable on that day according to the practical exported/imported
quantity of each article.
2. If the
all-inclusive declaration is registered after delivery, Article 93 of this
Circular shall apply.
Article
37. Basis and method for tax calculation at certain rates
1. Basis
for tax calculation:
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b)
Customs values as prescribed in the Law on Customs, the Law on Tax
administration, the Law on Export and import duty, Decree No. 08/2015/ND-CP ,
the Circular of the Ministry of Finance on customs valuation of exports and
imports;
c) Tax
rates
c.1)
Rates of export duty on exports are specified in the export duty schedule
issued by the Minister of Finance;
c.2)
Rates of import duty on imports vary from article to article, including
preferential tax rates, ordinary tax rates, and special preferential tax rates:
c.2.1)
Preferential tax rates applied on goods imported from countries, groups of
countries or territories granted “most-favoured nation” status by Vietnam. The
list of countries, groups of countries or territories granted “most-favoured
nation” status by Vietnam shall be announced by the Ministry of Industry and
Trade.
Preferential
rates of tax on particular articles are specified on the preferential import
tariff schedule issued by the Minister of Finance.
The taxpayer
shall declare and take legal responsibility for goods origin, which is the
basis for determination of preferential rates of import duty;
c.2.2)
Ordinary tax rates shall comply with the Law on Export and import duty and regulations
of the Government on implementation of the Law on Export and import duty;
c.2.3)
Special preferential import duty rates are applied to particular articles that
satisfy requirements for application of special preferential import duty rates
prescribed in Circulars of the Minister of Finance on preferential import
tariff schedules for implementation of Free Trade Agreements.
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c.2.3.1)
The goods are on the list of special preferential import tariff schedule issued
by the Ministry of Finance;
c.2.3.2)
Goods have documents certifying goods origins as prescribed by the Ministry of
Industry and Trade.
c.2.4) If
MFN rate on an article on preferential import tariff schedule is lower than the
special preferential tax rate in the special preferential import tariff
schedule, the MFN rate shall apply.
d) Apart
from the taxes mentioned in Points c.2.1, c.2.2, or c.2.3 of this Clause, if
goods are imported into Vietnam beyond the limits, there are subsidies,
dumping, or discrimination against goods exported by Vietnam, countervailing
duty, anti-dumping tax, anti-discrimination tax, and safeguard duty shall be
imposed.
2. Method
for tax calculation:
a)
According practical quantity of each article on the customs declaration, their
dutiable values, and tax rates, the amount of export duty, import duty payable
shall be calculated as follows:
Export duty, import duty payable
=
Quantity of each article written on the customs
declaration
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Dutiable value of a unit of goods
x
Tax rate on each article
Import duty
on crude oil or natural gases shall be calculated in accordance with
instructions of the Ministry of Finance on taxes incurred by entities engaged
in petroleum exploration and extraction as prescribed by the Law on Petroleum;
b) If the
practical quantity of exports or imports is different from the commercial
invoice because of their nature and such difference is conformable with the
delivery terms and payment terms of the sale contract, the export duty, import
duty payable shall be calculated according to the practical payment for the
goods and tax rate on each article.
Example:
An enterprise imports 1,000 tonnes of threaded tobacco under a contract at USD
100 per tonne ± 2% water. The payment on the commercial invoice is 1,000 tonnes
x USD 100 = USD 100,000. Upon importation, if the weight determined by the
customs authority is 1020 tonnes or 980 tonnes, the taxable value is still USD
100,000.
Article
38. Basis and method for calculating fixed tax and mixed tax
1. Basis
for tax calculation:
a) Basis
for calculating fixed tax:
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a.2) The
fixed amount of tax on a unit of goods;
a.3)
Exchange rates:
b) Basis
for calculating mixed tax:
b.1)
Practical quantity of each article written on the customs declaration that
applies mixed tax;
b.2) Tax
rate and dutiable values of goods that apply mixed tax according to Point b and
Point c Clause 1 Article 37 of this Circular;
b.3) Fixed
tax on goods that apply mixed tax prescribed in Point a Clause 1 of this
Article;
b.4)
Exchange rates for tax calculation:
2. Method
for tax calculation:
a)
Determination of export duty, import duty payable at absolute rate:
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=
Practical quantity of each article written on the customs
declaration that apply fixed tax
x
Fixed tax on a unit of goods
x
Exchange rate for tax calculation
b) Determination
of export duty, import duty payable that apply mixed tax:
Export duty, import duty payable on goods that apply
mixed tax
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+
Fixed tax payable calculated as prescribed in Point a
Clause 2 of this Article
Article
39. Safeguard duty, anti-dumping duty, countervailing duty
1.
Importers of goods subject to safeguard duty, anti-dumping duty, or countervailing
duty according to Decisions of the Minister of Industry and Trade are the
taxpayers.
2. Basis
for tax calculation:
a)
Practical quantity of each article written on the customs declaration that
applies safeguard duty, anti-dumping duty, or countervailing duty;
b)
Dutiable values of each article that applies safeguard duty, anti-dumping duty,
countervailing duty;
c) Rate
of tax on each article as prescribed in Point d Clause 1 Article 37 of this
Circular.
3. Method
for tax calculation:
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=
Practical quantity of each article written on the customs
declaration that applies safeguard duty, anti-dumping duty, or countervailing
duty
x
Taxable price
x
Rate of safeguard duty, anti-dumping duty, or
countervailing duty
Total amount of tax payable on goods that apply safeguard
duty, anti-dumping duty, or countervailing duty
=
Tax payable calculated as prescribed in Clause 2 Article
37 or Clause 2 Article 38 of this Circular
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Amount of safeguard duty, anti-dumping duty, or
countervailing duty
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4. Time
for tax calculation, deadline for paying tax
a) The time
for tax calculation shall comply with Article 35 of this Circular;
b) The
deadline for tax payment shall comply with Clause 6 Article 42 of this
Circular.
5. Tax
collection and tax refund:
a) Tax
collection:
a.1)
Safeguard duty, anti-dumping duty, and countervailing duty shall be paid to the
same account of state budget to which import duty is paid;
a.2) In
case of materials and supplies imported for manufacturing of domestic exports;
temporarily imports on which import duty is paid to a deposit account of the
customs authority, safeguard duty, anti-dumping duty, and countervailing duty
shall be paid to the same deposit account of the customs authority as if import
duty.
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The amount
of safeguard duty, anti-dumping duty, or countervailing duty paid under a
provisional decision on imposition of safeguard duty, anti-dumping duty, or
countervailing duty issued by the Ministry of Industry and Trade that is in
excess of the amount payable under the official decision shall be refunded to
the taxpayer.
The
procedures for refunding overpaid tax are specified in Article 49 and Article
132 of this Circular.
6.
Separate instructions of the Ministry of Finance shall apply to collection,
refund, and other tax policies.
Article
40. Application of basis for tax calculation in some special cases
1. With
regard to goods that have been repurposed and thus no longer eligible for
conditional tax exemption, preferential tax rates, or tax rates within tariff-rate
quota, the basis for tax calculation is the dutiable values, tax rates, and
exchange rates at the time or registering the new declaration. Where:
a)
Customs values of imports shall comply with the Law on Customs, Decree No.
08/2015/ND-CP , and the Circular of the Ministry of Finance on customs values of
exports and imports;
b) The
rate of import duty shall be the rate at the time of registering the new
declaration. Separate regulations of the Ministry of Finance shall apply to
cars and motorbikes being belongings of Vietnamese citizens residing overseas
that have been granted registration of permanent residences in Vietnam, cars
and motorbikes of entities provided with diplomatic immunity and privileges in
Vietnam that are repurposed.
If the
customs authority or another competent authority finds that goods are
repurposed or sold domestically instead of being re-exported but the taxpayer
fails to voluntarily declare and pay tax, the taxpayer shall pays an amount of
tax imposed by the customs authority and incur penalties as prescribed in
Article 21 of this Circular.
2. If
goods are manufactured, processed, recycled, assembled in a free trade zone
where materials and components are imported from abroad as prescribed in Clause
16 Article 103 of this Circular, tax shall be calculated according to the Prime
Minister’s regulations on financial policies applied to economic zones at
checkpoints and guiding documents of the Ministry of Finance.
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Section
5. Payment of taxes and fees
Article
41. Tax payment currencies
1. Taxes
on exports or imports shall be paid in VND. If taxes are paid in foreign
currencies, only convertible foreign currencies are permitted. Exchange rates
between foreign currencies and VND shall comply with Clause 2 Article 35 of
this Circular.
2. If
taxes have to be paid in foreign currencies but official prices are not
available when the declaration is registered:
a) The
taxpayer may pay a provisional amount of tax in a foreign currency before
customs clearance or release of goods. After official prices are available and
the taxpayer is paid in foreign currency by the foreign client, the difference
(if any) shall be paid in foreign currency; or
b) The
taxpayer may pay a provisional amount of tax in VND before customs clearance or
release of goods. After official prices are available and the taxpayer is paid
in foreign currency by the foreign client, the difference (if any) shall be
paid in foreign currency; or Exchange rates between foreign currencies and VND
shall comply with Clause 2 Article 35 of this Circular.
Article
42. Deadline for paying tax
Deadlines
for paying taxes on exports or imports are prescribed in Clause 3 Article 42 of
the Law on Tax administration, which is amended in Clause 5 and Clause 6
Article 1 of the Law No. 21/2012/QH13. Specific instructions are provided
below:
1. With
regard to materials and supplies imported for manufacturing of domestic
exports:
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a.1) The
taxpayer has a establishment in Vietnam’s territory for manufacturing of
domestic exports, has the lawful right to use the premises, facilities
(including those associated with land); has the right to own or right to use
machinery and equipment at the manufacturing establishment that Article
suitable for materials and supplies imported for in Vietnam’s territory;
a.2) The
taxpayer has engaged in export/import for at least 02 years prior to the
registration date of the customs declaration of the shipment of materials and
supplies imported for in Vietnam’s territory, and the customs authority
determines that throughout that 2-year period:
a.2.1)
the taxpayer is not penalized for smuggling or illegal transport of goods
across the border;
a.2.2)
the taxpayer is not penalized for tax evasion or trade fraud;
a.3) The
taxpayer does not owe overdue taxes, late payment interest, fines on exports or
imports when the declaration is registered;
a.4) The
taxpayer does not incur any penalty for accounting offenses for 02 consecutive
years from the registration date of the customs declaration;
a.5) The
taxpayer makes payment for goods imported for manufacturing of domestic exports
via a bank. The cases in which payments are considered made via a bank are
specified in Clause 4 of Appendix VII enclosed herewith.
The
taxpayer shall make declaration and take responsibility for the declaration of
fulfillment of conditions for applying 275-day time limit using form No.
04/DKNT-SXXK/TXNK in Appendix VI enclosed herewith.
b) In
case of import entrustment, the entrusting party must satisfy all conditions in
Point a and have the import entrustment contract; the trustee must satisfy all
conditions in Points a.2, a.3, a.4, a.5 of this Clause;
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c.1) In
case goods are imported by a parent company to supply associate companies, then
the associate companies must satisfy all conditions in Points a.1, a.2, a.3,
a.4 and the parent company must satisfy all conditions in Points a.2, a.3, a.4,
a.5 of this Clause;
c.2) In
case goods are imported by an associate company to supply other associate
companies, then the other associate companies must satisfy all conditions in
Points a.1, a.2, a.3, a.4 and the importing company must satisfy all conditions
in Points a.2, a.3, a.4, a.5 of this Clause;
c.3) In case
goods are imported by an associate company to supply its affiliated unit:
c.3.1) If
goods are manufactured and exported by the affiliated unit, but the associate
company has the right to own the manufacturing facilities, the associate
company has the right to own or use the machinery and equipment, then the
affiliated unit must satisfy all conditions in Points a.2, a.3, a.4 and the
associate company must satisfy all conditions in Point a of this Clause;
c.3.2) If
goods are manufactured and exported by the affiliated unit, the manufacturing
facilities are under the ownership of the affiliated unit, the machinery and
equipment are under the ownership or enjoyment of the affiliated unit, then the
affiliated unit must satisfy all conditions in Points a.1, a.2, a.3, a.4; and
the associate company must satisfy all conditions in Point a.2, a.3, a.4, a.5
of this Clause.
When
following procedures for importing materials and supplies, the parent company
or the associate company which imports materials and supplies must provide the
customs authority with the list of associate companies or affiliated units as
declared with the tax authority in order to obtain the taxpayer ID number (TIN)
as prescribed in Circular No. 80/2012/TT-BTC dated May 22, 2012 of the Ministry
of Finance.
d) If any
of the conditions mentioned in Point a of this Clause is not satisfied but the
tax is guaranteed by a credit institution, the guarantee shall comply with
Article 43 of this Circular. Time limit for paying tax is the same as the
guarantee duration. Nevertheless, the time limit must not exceed 275 days from
the customs declaration registration date. Late payment interest shall not be
charged during the guarantee period.
dd) In
case materials and supplies imported for manufacturing of products for export
that are eligible for 275-day time limit are in fact not used for manufacturing
of domestic exports or any of the conditions in Point a of this Clause is not
satisfied, or products are exported after the deadline for paying tax:
dd.1) If
goods are sold domestically instead of being re-exported: The taxpayer must pay
all taxes payable as prescribed by law before completing procedures for
domestic sale of goods instead of re-export; procedures for declaring domestic
sale of goods instead of re-export, registration of the new declaration and tax
calculation shall comply with Article 21 and Article 40 of this Circular;
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dd.3) If
any of the conditions in Point a of this Clause is not satisfied (and no
guarantee is provided): the taxpayer must pay all taxes and late payment
interest incurred over the period from the registration date of the declaration
of imports to the tax payment date, and also incurs penalties as prescribed.
2. With
regard to temporarily imports
a) The
taxpayer must pay import duty and other taxes prescribed by law (if any) before
completing procedures for temporary import of goods. If taxes have not been
paid and are guaranteed by a credit institution, the guarantee shall comply
with Article 43 of this Circular. Time limit for paying tax is the same as the
guarantee duration. Nevertheless, the time limit must not exceed 15 days from
the expiration of the temporary import period (unless this period is extended).
Late payment interest shall not be charged during the guarantee period;
b) If
goods are re-exported after the expiration of the guarantee period, late
payment interest shall be charged for the period from the expiration of the
guarantee period to the practical re-export date or tax payment date (whichever
comes first);
c) If
permission for paying tax by the end of the guarantee period is granted but
goods are sold domestically instead of being re-exported, all taxes must be
paid before completing procedures for domestic sale of goods. Procedures for
declaration of domestic sale of goods instead of re-exported, registration of
the new declaration, and tax calculation shall comply with Article 21 and
Article 40 of this Circular.
3. With
regard to exports or imports prescribed in Point c Clause 3 Article 42 of the
Law on Tax administration, which is amended in Clause 11 Article 1 of the Law
No. 21/2012/QH13, the taxpayer must pay tax before goods are released or granted
customs clearance.
If taxes
are guaranteed by a credit institution, the guarantee shall comply with Article
43 of this Circular. The time limit for paying tax is the same as the guarantee
duration and must not exceed 30 days from customs declaration registration
date. However, late payment interest will still be charged for the period from
the date of customs clearance or release of goods to the practical tax payment
date. Late payment interest is specified in Article 106 of the Law No.
21/2012/QH13 on the amendments to the Law on Tax administration, amended in the
law No. 71/2014/QH13, and instructed in Article 133 of this Circular.
4. Time
limits for paying taxes in special cases (except for the case in which
outstanding tax may be paid in instalments prescribed in Clause 25 Article 1 of
the Law No. 21/2012/QH13 on amendments to the Law on Tax administration):
a) With
regard to partial shipments of exports/imports on an all-inclusive customs
declaration prescribed in Article 36 and Article 93 of this Circular, the time
limit for paying tax varies from case to case as prescribed in this Article,
and are applied to each shipment;
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c) With
regard to goods that are imported to directly serve national defense and
security, granted customs clearance or released, and awaiting decision on
conditional tax exemption, if it is determined that such goods are not eligible
for conditional tax exemption, taxes shall be fully paid, the time limit for
paying tax and late payment interest shall be recalculated according to the
period from the date of customs clearance or release of goods to the practical
tax payment date, and penalties shall be imposed (if any);
d) With
regard to goods that are imported to directly serve scientific research,
education, training, and eligible for conditional tax exemption, the taxpayer
must implement the latest decision on tax payable issued by the customs
authority pending a decision on conditional tax exemption. If it is determined
that such goods are not eligible for conditional tax exemption, taxes shall be
fully paid, the time limit for paying tax and late payment interest shall be
recalculated according to the period from the date of customs clearance or
release of goods to the practical tax payment date, and penalties shall be
imposed (if any);
dd) If
payment for goods covered by state budget yet to be made, taxes shall be paid
within 05 working days from the receipt of money paid by the state budget.
Late
payment interest shall be charged as prescribed in Article 133 of this Circular
if the taxpayer fails to pay taxes by the said deadline.
The
taxpayer must present documents issued by State Treasury about the amount paid
by state budget in order to pay tax to the customs authority where the customs
declaration is registered: 01 photocopy;
e) In
case of additional declaration to pay tax arrears, the time limit for paying
tax arrears shall be the same as the time limit for paying tax on the
declaration.
5. Time
limit for paying imposed tax
a) With
regard to customs declarations registered from July 01, 2013, the time limit
for paying tax imposed by the customs authority is the same as the time limit
written on such declarations;
b) With
regard to declarations registered before July 01, 2013, if the customs authority
imposes tax from the effective date of this Circular, the deadline for paying
tax is the issuance date of the decision on tax imposition.
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7. If
official prices are not available when goods are released or granted customs
clearance and the taxpayer must pay tax according to the declared prices, the
time limit for paying tax shall comply with Clause 3 of this Article.
If the
tax temporarily paid or guaranteed before goods are released or granted customs
clearance is lower than tax payable when official prices are available, the
taxpayer must pay the difference. Late payment interest shall not be charged on
such difference. The time of fixing official prices shall be determined as
prescribed by law.
If the
tax temporarily paid or guaranteed before goods are released or granted customs
clearance is higher than tax payable when official prices are available, the
excess shall be settled in accordance with Article 49 and Article 132 of this
Circular.
8. The
deadline for paying taxes on copyright pay, license pay, and the amount paid by
the importer from the amount collected after selling, disposing of, using
imports that were not determined when the declaration is registered (because it
depends on the revenue from sale of imports or because of other reasons
specified in the sale contract or agreement on payment of copyright pay,
license pay) is the registration date of the post-clearance additional
declaration.
9. Time
limits for paying VAT on machinery, equipment, vehicles that are part of a
technological line, building materials that cannot be domestically manufactured
and need importing to form fixed assets; materials for manufacture of animal
feeds and imported pesticides shall comply with Point c Clause 3 Article 42 of
the Law on Tax administration, which is amended in Clause 1 Article 1 of the
Law No. 21/2012/QH13, Clause 1 Article 3 of the Law No. 71/2014/QH13, which
adds Clause 3a to Article 5 of the Law on Value-added tax, instructions in Article
43 of this Circular, and other guiding Circulars promulgated by the Minister of
Finance.
Article
43. Tax guarantee
1. Tax
guarantee shall be provided in the form of separate guarantee or joint
guarantee.
a)
Separate guarantee means guarantee provided by a credit institution operating
under the Law on credit institutions (hereinafter referred to as “lawful credit
institution”) for fulfillment of tax liability of a particular customs
declaration. If the taxpayer fails to pay tax and late payment interest (if
any) by expiration of the guarantee period, the organization that provides
guarantee (hereinafter referred to as “guarantor”) shall pay tax and late
payment interest fully on behalf of the taxpayer as prescribed in Clause 11
Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration; Clause 2 Article 114 of the Law on Tax administration;
b) Joint
guarantee means guarantee provided by a lawful credit institution institutions
for fulfillment of tax liability of more than one customs declarations at one
or some Sub-departments of Customs. Joint guarantee shall be gradually deducted
and restored in proportion with the amount of tax payable.
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2. The
customs authority shall accept tax guarantee if the following conditions are
satisfied:
a)
Conditions for taxpayer to get guarantee:
a.1) The
taxpayer has engaged in export/import for at least 365 days prior to the
registration date of the customs declaration, and throughout that 365-day
period:
a.1.1)
the taxpayer is not on any customs authority’s list of entities that incur
penalties for smuggling or illegal transport of goods across the border;
a.1.2)
the taxpayer is not on any customs authority’s list of entities that incur
penalties for tax evasion, tax fraud;
a.1.3)
the taxpayer has incurred not more than two penalties for other customs
offences (including understatement of tax payable or overstatement of exempted,
reduced, refunded, or cancelled tax), the fine for which exceeds the competence
of the Director of the Sub-department of Customs as prescribed by the Law on
Actions against administrative violations.
a.2) The
taxpayer is not on the list of entities that owe overdue taxes, late payment
interest, fines when the declaration is registered.
b) There
is a letter of guarantee provided by a lawful credit institution which
specifies the guaranteed tax, guarantee period, and commitment of ability and
responsibility to fully pay tax and late payment interest on behalf of the
taxpayer if the taxpayer fails to pay tax by expiration of the guarantee
period.
3.
Procedures for provision of separate guarantee
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b) The
contents of the letter of separate guarantee must comply with the form No.
05/TBLR/TXNK in Appendix VI enclosed herewith;
c) The
customs authority shall inspect the fulfillment of conditions for guarantee
prescribed in Clause 2 of this Article, the contents of the letter of
guarantee, and:
c.1)
Determine a deadline for paying tax according to the guarantee period, which is
not later than the deadline prescribed in Clause 3 Article 42 of the Law on Tax
administration, which is amended in Clause 11 Article 1 of the Law No.
21/2012/QH13 on the amendments to the Law on Tax administration;
c.2) If
the guaranteed tax is smaller than the amount of tax payable, the Director of
Sub-department of Customs shall grant customs clearance to the quantity of
goods corresponding to the guaranteed tax, and take legal responsibility for
this action. If the taxpayer wishes to obtain customs clearance for the whole
shipment, the taxpayer must pay the unguaranteed tax before receiving goods.
If the
imports are bulk cargo or liquefied gases, and the guarantee amount is smaller
than the amount of tax payable, the Director of Sub-department of Customs shall
grant customs clearance to a quantity of goods which does not exceed the
corresponding amount of tax guaranteed;
c.3) If
any of the guarantee conditions is not satisfied, the customs authority shall
notify the taxpayer of the refusal of tax guarantee. The guarantor shall be
requested to certify if the truthfulness of the letter of guarantee is
suspicious.
d)
Monitoring and settlement of guarantee:
d.1) If
the taxpayer fails to pay up the guaranteed tax by expiration of the guarantee
period, the guarantor shall fully pay tax and late payment interest on behalf
of the taxpayer;
d.2) The
customs authority shall monitor, urge the taxpayer and the guarantor to fully
pay tax and late payment interest to state budget as prescribed.
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d.3) If
eh taxpayer and the guarantor pay tax and late payment interest (if any) at the
same time, the overpaid amount shall be refunded to the guarantor.
4.
Procedures for provision of joint guarantee
a) Before
initiating procedures for export or import, the taxpayer shall send a written
request for permission for joint guarantee of imports (form No. 06A/DDNBLC/TXNK
in Appendix VI enclosed herewith) to the Sub-department of Customs where the
customs declaration is registered;
b) The
contents of the letter of joint guarantee must comply with the form No.
06/TBLC/TXNK in Appendix VI enclosed herewith;
c) The
customs authority where the customs declaration is registered shall check the
fulfillment of guarantee conditions prescribed in Clause 2 of this Article. If
all conditions are satisfied, the customs authority shall accept the joint
guarantee for multiple declarations of imported/exports which are registered
during the guarantee period written on the letter of guarantee, and determine
the deadline for paying tax on each shipment according to the guarantee period.
If any of
the guarantee conditions is not satisfied, the customs authority shall notify
the taxpayer of the refusal of tax guarantee.
The
customs authority shall send an enquiry about the truthfulness of the letter of
guarantee to the guarantor if it is suspicious;
d) Point
c.2 Clause 3 of this Article shall apply if the remaining guarantee amount is
lower than the amount of tax payable.
dd)
Guarantee shall be monitored and settled as prescribed in Point d Clause 3 of
this Article to ensure that the guaranteed amount each time is never higher
than the total guarantee value; the guarantee quota shall be restored according
to the amount of tax paid. The remaining quota of the letter of guarantee equals
(=) the initial quota minus (-) guaranteed tax plus (+) paid tax on the
declarations under joint guarantee;
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5. In
case of electronic guarantees provided via commercial banks that have entered
into agreements on tax collection with the General Department of Customs: Upon
receipt of information about the guarantee amount at a commercial bank via the
Electronic Payment System on the Electronic Payment Portal of the General
Department of Customs, the customs authority shall update it on the database of
the General Department of Customs and grant customs clearance of goods.
Guarantees shall be monitored and settled in accordance with Point d Clause 3
and Point dd Clause 4 of this Article.
Article
44. Locations and methods of tax payment
Locations
and methods of tax payment shall comply with Circular No. 126/2014/TT-BTC
August 28, 2014 of the Ministry of Finance on some procedures for declaration,
payment, collection of taxes, late payment interest, fines, and other
receivables on exports or imports.
Article
45. Payment and collection of customs fees
1.
Payers, rates, collection methods, management and use of customs fees shall
comply with Circular No. 172/2010/TT-BTC dated November 02, 2010.
If a
declaration that has more than 50 lines must be divided, or an article on which
tax exceeds the number of digits on the declaration, or the total tax on a
declaration exceeds the number of digits on the declaration, only customs fee
for the first declaration is collected.
2.
Payment method:
The
declarant shall pay customs fees by monthly wire transfer or in cash. The
Director of the General Department of Customs shall organize the collection of
electronic customs fees via commercial banks or organizations authorized to
collect by customs authorities (hereinafter referred to as “authorized
collectors”).
3.
Payment locations:
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4.
Procedures for payment:
a) If
customs fees are paid monthly:
a.1)
Within the first 10 days of the next month, the declarant shall fully pay the
customs fees of the previous month to the account of the customs authority
where the customs declaration is registered. The accounting system of the
customs authority shall automatically deduct the paid amount from the
outstanding amount in chronological order;
a.2) The
customs authority where the customs declaration is registered shall compare the
list of customs declarations that incur customs fees, record the receivable,
paid, and outstanding customs fees according to applicable regulations;
a.3) If a
declarant pays customs fees via an authorized collector, the customs authority
shall provide the lists of declarations that incur customs fees of such
declarant for the authorized collector via the customs electronic payment
portal on the 5th of every month;
a.4)
According to the list sent by the customs authority, the authorized collector
shall collect customs fees and transfer it to the deposit account of the
customs authority at a State Treasury;
a.5) On
the 10th of every month, the authorized collector shall make and submit
a statement of the amounts of receivable, paid, and outstanding customs fees of
every declarant to the customs authority.
b) Any
declarant that does not pay customs fees monthly or does not regularly follow
customs procedures at a Sub-department of Customs shall pay customs fee every
time it is incurred according to the notice of customs fees on the e-customs
system;
c) If a
declarant pays customs fees in cash, the collecting customs official shall
write a receipt and record the collected amount as prescribed.
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6.
Management, monitoring of customs fees (if any) on the Concentrated Accounting
System:
a) When
receiving the statement from the authorized collector, the Sub-department of
Customs where customs procedures are followed must carefully check the amounts
of customs fees collected and transferred to its deposit account at a State
Treasury, compare them with the practical payment confirmed by the State
Treasury. In case of any difference between the statement sent by the
authorized collector and the amount confirmed by the State Treasury, a record
must be made to determine the reasons and accountability;
b)
According to the amount of customs fees collected and transferred to the
customs authority by the authorized collector, receipts of payment to state
budget, and confirmation of payment made by the State Treasury, the customs
authority shall record the amount of customs fees collected and receivable in
order to take appropriate actions.
7.
Procedures, responsibilities, and funding for authorizing customs fee
collection:
a) The
authorization of customs fee collection shall be made into a contract (form No.
07/UNTH/TXNK Appendix VI enclosed herewith) between the Director of the General
Department of Customs and the head of the organization authorized to collect
customs fees.
b)
Responsibilities of the authorized collector:
b.1)
Develop an information technology system connected with the customs electronic
payment portal to execute the concluded collection authorization contract.
The
authorized collector must not authorize any third party to execute the collection
authorization contract with the customs authority;
b.2)
Receive information about collection of customs fees from customs authorities;
fully, promptly collect and transfer customs fees to the deposit account of the
customs authority at a State Treasury. The amount of customs fees transferred
to the customs authority’s deposit account is the total collected amount on the
receipts for customs fee collection:
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Make a
list of receipts by payer and an order of payment to State Treasury;
b.4) Not
later than the 10th of the next month, the authorized collector must
make and send a report on the amount collected and transferred in the previous
month (form No 08/BCT/TXNK in Appendix VI enclosed herewith) to the customs
authority. The report must reflect the amount receivable, collected,
outstanding amount, reasons, and proposed solutions;
b.5) Make
and submit statements of collected customs fees to the customs authority.
c)
Responsibilities of the authorizing customs authority:
c.1)
Announce the authorized collector;
c.2)
Issue notices of customs fees payable in the month requesting the authorized
collector to collect the fees by the 5th of the next month via
customs electronic payment portal;
c.3)
Instruct the authorized collector to collect customs fees as prescribed;
c.4)
Provide funding for collection of customs fees for the authorized collector
under the concluded contract;
c.5)
Inspect the collection and transfer of customs fees by the authorized
collector.
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Send
receipts for the amount collected and transferred by the authorized collector
to the customs authority for monitoring;
dd)
Funding for collection authorization
The
funding is extracted from the amount of customs fees collected by the customs
authority. The amount paid to the authorized collector must comply with the
agreement between the General Department of Customs and the authorized
collector and suit the practical situation.
Funding
for collection authorization must be provided for the right consignees by wire
transfer to the authorized collector’s account at a credit institution or State
Treasury. The funding must not be provided in cash. The customs authority shall
provide funding in full for the authorized collector on the basis of the
customs fees transferred to the customs authority’s deposit account at a State
Treasury.
8.
Penalties for violations against regulations on customs fees:
Every act
of the authorized collector that delays the transfer of collected customs fees
to the customs authority’s deposit account at a State Treasury shall be
considered appropriation of customs fees, and the authorized collector shall be
dealt with according to applicable regulations of law.
Article
46. Payment of taxes of goods subject to analysis
The
taxpayer must comply with Clause 2 Article 33 and Article 42 of this Circular
in order to accurately determine tax on goods subject to analysis.
If the
analysis result contravenes the taxpayer’s declaration and thus changes the
amount of tax payable, then the taxpayer must make additional declaration on
the e-customs system and pay taxes as soon as the customs authority’s
notification of the analysis result is available. Late payment interest shall
not be charged for the period pending analysis result, or paid tax (if any)
shall be refunded.
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Article
47. Procedures for paying taxes, late payment interest, and fines
1.
Outstanding taxes are unpaid taxes on goods that have been released or granted
customs clearance.
2. Due
taxes, late payment interest, and fines shall be paid in the order prescribed
in Article 45 of the Law on Tax administration, which is amended in Clause 12
Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration, where:
a)
Outstanding taxes and late payment interest that are more than 90 days overdue
shall be enforced;
b)
Outstanding taxes and late payment interest that are less than 90 days overdue
shall not be enforced;
3. State
Treasuries and customs authority shall exchange information about collection of
taxes, late payment interest, and fines to determine the order and collect them
properly. To be specific:
a) The
customs authority shall monitor tax debts of taxpayers, instruct taxpayers to
pay tax in the correct order, development a database system for taxpayers to
check and pay taxes as prescribed;
b)
According to the receipts for payment of taxes, late payment interest, and
fines of taxpayers, State Treasuries shall record payments to state budget,
send documents and information about the payments to customs authorities;
c) In
case a taxpayer fails to pay taxes, late payment interest, fines in the correct
order, the customs authority shall send a request for adjustment of the amount
of tax collected to the State Treasury, notify the taxpayer of such adjustment
or request the taxpayer to pay other outstanding amounts in the correct order.
Exports or imports on a new customs declaration shall only be granted customs
clearance when the taxpayer does not owe overdue taxes, late payment interest,
or fines.
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Article
48. Tax imposition
1. Tax
imposition prescribed in this Circular means the customs authority’s exercising
its right to determine the factors, basis for tax calculation, calculate tax,
and request the taxpayer to pay the tax determined by the customs authority in
the cases mentioned in Clause 2 of this Article.
2. The
customs authority shall impose tax in the cases prescribed in Clause 3 Article
33 of Decree No. 83/2013/ND-CP.
3. Tax
imposition must comply with principles in Article 36 of the Law on Tax
administration.
4. The
basis for tax imposition is the quantities, dutiable values, origins of goods,
rates of export duty, import duty, excise tax, VAT, environmental protection
tax, safeguard duty, anti-dumping duty, countervailing duty on practical
exports or imports; exchange rates, tax calculation method, other information
and database prescribed in Clause 2 Article 30 of the Law on Tax
administration, Article 35 of Decree No. 83/2013/ND-CP , and Section 5 Chapter
II of this Circular.
5. The
power to impose tax is specified in Article 33 of Decree No. 08/2015/ND-CP .
6.
Procedures for tax imposition
a) Taxes
on exports or imports shall be imposed while customs procedures are being
followed or after goods are released or granted customs clearance;
b) When
imposing tax, the customs authority must determine the amount of tax payable or
relevant factors (goods quantity, dutiable values, codes, tax rates, origins,
exchange rates, quotas, etc.) which are the basis for determination of the
total amount of tax payable, exempted, reduced, refunded (cancelled) of each
article and customs declaration as prescribed in Article 34 of Decree No.
83/2013/ND-CP.
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c)
Specific procedures:
c.1)
Determine goods dutiable imposition as prescribed in Clause 2 of this Article;
c.2)
Determine the method of tax imposition as prescribed in Article 34 of Decree
No. 83/2013/ND-CP and:
c.2.1) In
case of imposition of tax payable:
c.2.1.1)
Check, determine the basis for tax calculation (quantities, values, exchange rates,
origins, codes, tax rates of goods) in accordance with regulations of law on
taxation and relevant laws;
c.2.1.2)
Calculate the total amount of tax payable, the difference between the tax
payable and the amount declared, paid by the taxpayer (if any);
c.2.1.3)
Issue a decision on tax imposition and a decision on penalties for
administrative violations (if any).
c.2.2) In
case of imposition of relevant factors:
c.2.2.1)
Check, determine the relevant factors in an accurate and legitimate manner;
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c.2.2.3)
Calculate the total amount of tax payable, the difference between the tax
payable and the amount declared, paid by the taxpayer (if any); determine late
payment interest as prescribed in Article 133 of this Circular;
c.2.2.4)
Issue a decision on tax imposition and a decision on penalties for
administrative violations (if any).
7.
Responsibilities of the customs authority
a) The
customs authority shall issue the decision on tax imposition (form No. 09/QDADT/TXNK
in Appendix VI enclosed herewith) when imposing tax and send it to the taxpayer
within 08 working hours since the decision in signed;
b) If the
tax imposed by the customs authority is higher than the amount payable, the
excess must be refunded by the customs authority;
c) If the
customs authority has good reasons to determine that the decision on tax
imposition is incorrect, a decision on cancellation of tax imposition shall be
issued (form No. 10/HQDADT/TXNK in Appendix VI enclosed herewith).
8. Responsibilities
of the taxpayer
a) The
taxpayer must fully pay tax arrears to the customs authority as imposed in
accordance with Article 107, Article 108, and Article 110 of the Law on Tax
administration, which is amended in Clause 33, Clause 34, and Clause 35 Article
1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration.
The
taxpayer shall incur penalties if committing violations against tax laws. The
time limit for imposing penalties for violations against tax laws is specified
in Article 110 of the Law on Tax administration, which is amended in Clause 35
Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration and the Government’s regulations on penalties for administrative
violations and enforcement of administrative decisions in the customs sector;
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Article
49. Settlement of overpaid tax, late payment interest, and fines
1. Tax,
late payment interest, and fines are considered overpaid in the following
cases:
a) If the
amount of tax, late payment interest, fines paid by the taxpayer is higher than
the amount payable (including VAT on imports that have been re-exported to the
foreign goods owner, re-exported to a third country or to a free trade zone;
goods that have been exported but then imported back into Vietnam; goods
imported for manufacturing of domestic exports on which VAT has been paid and
then exported) within 10 years from the day on which such amount is paid to
state budget, the overpaid amount shall be offset against the outstanding
amount (taxes may be offset against each other) or offset against the amount
payable next time; the overpaid amount shall be refunded if the taxpayer no
longer owes tax, late payment interest, or fine, unless the taxpayer is not
exempt from penalties because the decision on penalties for tax offenses issued
by a tax authority or a competent authority prescribed in Clause 2 Article 111
of the Law on Tax administration has been implemented;
b) The
taxpayer has a refundable tax according to regulations of law on export duty,
import duty, excise tax, VAT, environmental protection tax, safeguard duty,
anti-dumping duty, and countervailing duty.
2.
Documents and procedures for settlement of refundable tax mentioned in Point b
Clause 1 of this Article shall comply with instructions in Section 4 Chapter VI
of this Circular.
3.
Overpaid tax, late payment interest, and fines mentioned in Point a Clause 1 of
this Article shall be settled as follows:
a)
Documents include:
a.1) 01
original copy of the written request for settlement of overpaid tax, late
payment interest, and fines, specifying: numbers of tax payment receipts,
amount of late payment interest, amount of tax, late payment interest, and
fines that have been paid, the amount of tax, late payment interest, and fines
payable, the overpaid amount; reasons for overpayment, and suggested solution;
a.2) 01
photocopy of any document proving the overpayment of tax, late payment
interest, or fine (unless such document is enclosed with the customs dossier,
which is already submitted when registering the customs declaration);
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b) The
customs authority that collects the overpaid amount shall receive, examine
documents submitted by the taxpayer, compare them to the original customs
dossier, inspect the accuracy and legitimacy of the documents, and take
appropriate actions as follows:
b.1) If
it is determined that the amount of paid tax, late payment interest, or fine is
actually higher than the amount payable, and the taxpayer’s declaration is
accurate, the customs authority shall issue a decision to refund the overpaid
tax, late payment interest, or fine (form No. 11/QDHT/TXNK in Appendix VI
enclosed herewith);
b.2) If
it is determined that the amount of paid tax, late payment interest, or fine is
actually higher than the amount payable, but the taxpayer’s declaration is not
accurate, the customs authority shall send a written notification to the
taxpayer and refund the correct overpaid amount as prescribed;
b.3) If
it is determined that the amount of paid tax, late payment interest, or fine is
not higher than the amount payable, the customs authority shall send a written
notification, which provides specific explanation, to the taxpayer.
c) The
customs authority shall process documents mentioned in Point b of this Clause
within 05 working days from the day on which sufficient docs are received;
d)
According to the decision on refund, the customs authority that collects the
overpaid amount shall settle it and update information about the overpaid
amount on the e-customs system.
4. The
customs authority that collects overpaid tax, late payment interest, fine has
the power to decide refund of overpaid tax, late payment interest, fine to the
taxpayer.
5.
Overpaid VAT shall be settled together with refund of import duty (if any) in
accordance with instructions in Article 132 of this Circular.
Section
6. Customs procedures; customs supervision and inspection of goods under customs
supervision and other exports or imports.
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1. Goods
are under customs supervision in the following cases:
a) Goods
are transited through the territorial mainland of Vietnam;
b) Goods
are moved to another custom post outside the checkpoint area or vice versa,
including:
b.1)
Goods on a customs declaration registered at a Sub-department of Customs
outside the checkpoint area that are transported from the customs place outside
the checkpoint area to the checkpoint of export, a bonded warehouse, CFS, ICD;
b.2)
Goods on a customs declaration registered at a Sub-department of Customs
outside the checkpoint area that are transported from the checkpoint of import
to a customs place outside the checkpoint area or a free trade zone;
b.3)
Exports that are transported from an ICD, a bonded warehouse, container freight
station (CFS), or off-airport cargo terminals to the checkpoint of export;
b.4)
Imports that are transported from the checkpoint of import to the port of
destination written on the bill of lading, off-airport cargo terminal, CFS, or
another checkpoint;
b.5)
Imports that are transported from the checkpoint of import to a bonded
warehouse;
b.6)
Goods that are transported from a free trade zone to a checkpoint of export or
bonded warehouse, CFS, ICD; a customs place outside checkpoint area, or another
free trade zone;
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2. The
declarant is responsible for protecting the status quo of goods and the customs
seal, unless goods cannot be sealed by nature while goods are being transported
to the destination; sticking to the transport route and time registered with
the customs authority.
If the
status quo of goods or the customs seal cannot be protected, or it is not
possible to stick to the registered route or time because of a force majeure
event, the declarant, after taking necessary measures for minimizing and
preventing damage, must promptly notify the nearest customs authority and the
customs authority to which goods is transported until goods arrive at the
registered destination. If it is not possible to promptly notify the customs
authority, the taxpayer may inform the local police authority, the border
guard, or the coastguard for confirmation.
Article
51. Customs procedures applied to goods under customs supervision
1.
Customs procedures applied to goods transported independently:
a)
Procedures customs for independent transport shall be applied to goods transited
through Vietnam’s territorial mainland and the goods mentioned in Point b.3 and
Point b.4 Clause 1 Article 50 of this Circular, and shall be carried out at the
Sub-department of Customs from which goods are transported;
b)
Customs dossier:
b.1) A
declaration of independent transport which contains the information mentioned
in Section 6 of Appendix II enclosed herewith;
b.2) 01
photocopy of the bill of lading, unless goods are transported by road across
the border without a bill of lading;
b.3) A photocopy
of the license for transit if such license is required.
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In case
goods are transported from a bonded warehouse, CFS, or ICD to a checkpoint of
export, the documents mentioned in Point b.2 and Point b.3 of this Clause are
not required.
c)
Procedures:
c.1)
Responsibilities of the declarant:
Complete
the declaration of goods transport in accordance with Section 6 in Appendix II enclosed
herewith; receive information from the e-customs system and follow the
instructions below:
c.1.1) If
the declaration is sorted into channel 1 and approved by the e-customs system,
the declarant shall print the notice of approval and present it to the customs
authority from which goods are transported (hereinafter referred to as
“dispatching customs authority”) in order to seal and certify the goods being
transported;
c.1.2) If
the declaration is sorted into channel 2, the declarant shall present the
documents prescribed in Point b of this Clause to the dispatching customs
authority for inspection, provide additional information about the customs seal
number notified by the customs authority, and present goods for the customs
authority to seal and certify;
c.1.3) If
the shipment is suspected of violations of law, the declarant shall present the
goods to the dispatching customs authority for physical inspection;
c.1.4)
Additional declaration of transport shall be made at the request of the customs
authority.
c.2)
Responsibility of the warehousing service provider
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c.3)
Responsibilities of the dispatching customs authority:
c.3.1)
Examine the documents if required by the e-customs system and instruct the
declarant to provide additional information about the customs seal number and
other information on the declaration of goods transport (if any).
Physical
inspection shall be carried out as prescribed in Article 29 of this Circular if
violations of law is suspected. The result of physical inspection shall be written
on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed
herewith) and sent to the Sub-department of Customs to which goods are
transported (hereinafter referred to as “receiving customs authority")
where procedures are carried on.
c.3.2)
Approve the declaration of goods transport on the e-customs system;
c.1.2)
Seal the goods according to additional information provided by the declarant
about the customs seal number;
c.3.4)
Update information about the dispatched goods on the e-customs system if the
warehousing service provider is connected to the customs authority for exchange
of electronic customs data;
c.3.5)
Monitor the transport of goods under customs supervision;
c.3.6)
Carry out search for the shipment if no feedbacks from the receiving customs
authority are received after the expected transport period.
c.4)
Responsibilities of the receiving customs authority:
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c.4.2)
Update information about the arrival of goods on the e-customs system if the
warehousing service provider is connected to the customs authority for exchange
of electronic customs data;
c.4.3)
Physical inspection shall be carried out as prescribed in Article 29 of this
Circular if violations of law are suspected. The result of physical inspection
shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in
Appendix V enclosed herewith).
d)
Additional declaration, cancellation of declaration of independent transport:
d.1)
Additional declaration or cancellation of the declaration of goods transport
shall be made before information about arrival of goods at the destination is
update on the e-customs system;
d.2) The
declarant may make additional declaration and cancel information about the
transport found by the declarant or according to instructions sent by the
customs authority via the e-customs system;
d.3) The
Director of the receiving customs authority shall decide additional declaration
or cancellation of the transport declaration.
2.
Customs procedures applied to multi-modal transport:
a)
Procedures customs for multi-modal transport shall be applied to goods
mentioned in Points b.1, b.2, b.5, b.6 Clause 1 Article 50 of this Circular;
b)
Documents and customs procedures for multi-modal transport shall be followed
concurrently with customs procedures for exports or imports in a corresponding
manner; information about multi-modal transport shall be provided in accordance
with Appendix II enclosed herewith. If the e-customs system does not support declaration
of information about multi-modal transport, the declarant shall request a
transport of goods under customs supervision on the declaration (with specific
time, route, source, and destination). The declarant shall present goods for
the customs authority to seal them in the cases mentioned in Clause 3 Article
52 of this Circular in order for the receiving customs authority to carry on
the procedures;
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c.1) With
regard to exports that have undergone physical inspection at the Sub-department
of Customs where the customs declaration is registered and have to be sealed by
the customs
c.1.1)
Responsibilities of the dispatching customs authority:
c.1.1.1)
Seal the goods, update information about transfer of goods under supervision on
the e-customs system.
If goods
are bulk cargo, oversized/overweight goods that cannot be sealed, the customs
official shall specify the names, quantities, categories, codes, origins (if
any) of goods, or take pictures of goods, and update them on the e-customs
system or enclosed them with the transfer note;
c.1.1.2)
Give goods to the declarant for transport to the checkpoint of export;
c.1.1.3)
Monitor the transport of goods under customs supervision;
c.1.1.4)
Carry out search for the shipment if goods do not arrive at the checkpoint of
export after the expected transport period.
c.1.2)
Responsibilities of the receiving customs authority:
c.1.2.1)
Receive goods presented by the declarant;
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c.1.2.3)
Update information about the arrival of goods on the e-customs system;
c.1.2.4)
Cooperate with the dispatching customs authority in tracking down the goods if
they do not arrive at the destination after the expected transport period.
c.2) With
regard to exports exempt from customs sealing:
The
declarant is responsible for transporting goods to the checkpoint of export.
d) With
regard to imports:
d.1) With
regard to imports being inspected outside the checkpoint area and goods that
must be sealed by the customs:
d.1.1)
Responsibilities of the Sub-department of Customs where the customs declaration
is registered:
d.1.1.1)
Update information on the e-customs system for the Sub-department of Customs
where goods are stored to seal and transfer goods to the declarant for
transport to the inspection place;
d.1.1.2)
Receive goods transported by the declarant, check the customs seal and compare
with information about dispatch of goods on the e-customs system;
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d.1.1.4)
Monitor information about transported goods; cooperate with the Sub-department
of Customs where goods are stored in tracking down the goods if they do not
arrive at the inspection place after the expected transport period.
d.1.2)
Responsibilities of the Sub-department of Customs where goods are stored:
d.1.2.1)
Seal the goods, update information about dispatch of goods on the e-customs
system, and give goods to the declarant for transporting to the inspection
place;
d.1.2.2)
Monitor information about transported goods; take charge of tracking down the
goods if they do not arrive at the inspection place after the expected transport
period.
d.2) With
regard to imports exempt from customs sealing:
The
declarant shall follow customs procedures as prescribed and take goods through
the customs controlled area at the checkpoint after permission is granted by
the customs authority.
e)
Additional declaration, cancellation of the declaration of multi-modal
transport is similar to those of declaration of exports and declaration of
imports prescribed in this Circular.
3. With
regard to goods mentioned in Clause 1, Point c.1 and Point d.2 Clause 2 of this
Article, if the dispatching customs authority and the receiving customs
authority has not exchanged information about the transport of goods via the
e-customs system or the e-customs system is not working as prescribed in Clause
2 Article 25 of Decree No. 08/2015/ND-CP and thus declaration of transport of
goods under customs supervision cannot be made via the e-customs system, the
dispatching customs authority shall use the form No. 10/BBBG/GSQL in Appendix V
enclosed herewith) to transfer goods to the receiving customs authority for
carrying on the procedures. After receiving the transfer note and goods, the
receiving customs authority shall confirm and notify the dispatching customs
authority.
4. The
General Department of Customs shall provide instructions on declaration of
transport of goods under customs supervision in the cases mentioned in Point
b.7 Clause 1 Article 50 of this Circular.
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1. With
regard to exports:
a) Responsibilities
of the declarant or carrier:
a.1) With
regard to exports that are exempt from physical inspection and released or
granted customs clearance, goods approved for independent transport, after
goods are gathered inside the customs controlled area, the declarant or carrier
shall provide information about the container list and declaration number using
form No. 29/DSCT/GSQL in Appendix V (if goods are transported in containers) or
list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or
the notice of approved transport declaration for the warehousing service
provider (in the seaport, airport, off-airport cargo terminal) or for the
customs authority of the checkpoint by road, river, inland waterways, or
international railway station;
The
declarant shall print the list of containers, list of goods from
www.customs.gov.vn or on the declaration system of the declarant. If the list
of containers or list of goods is changed after goods have entered the customs
controlled area, the declarant shall print or request a customs official at the
Sub-department of Customs at the checkpoint to print the list of containers,
list of goods from the e-customs system.
In case
of physical customs declaration, the declarant shall present the declaration,
on which customs clearance or release of goods is certified by the
Sub-department of Customs where the customs declaration is registered.
a.2) With
regard to exports subject to physical inspection that have been released or
granted customs clearance at the Sub-department of Customs outside the
checkpoint area, the declarant is responsible for protecting the status quo of
goods and the customs seal throughout the transportation. After the customs
authority checks and certifies, the declarant shall perform the tasks
prescribed in Point a.1 of this Clause;
a.3) With
regard to exports of which physical inspection is carried out by the
Sub-department of Customs at the checkpoint, the declarant shall follow Point
a.1 of this Clause as soon as goods are released or granted customs clearance;
a.4) If
the warehousing service provider does not have an IT system that meet standards
for management, supervision of exports or imports moved in or out of the port
or depot area, the declarant or carrier shall provide information about the
number of declaration, list of containers, and list of goods for the customs
authority;
a.5) If
the declaration of exports has been released or granted customs clearance,
goods have been moved into customs controlled area at the checkpoint of export,
but the carrier is only able to load part of the shipment onto the means of
transport, and the remaining amount is loaded onto another means of transport,
then the carrier shall send a written request to the Sub-department of Customs
where goods are stored for continued monitoring the remaining goods until all
of them Article exported.
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b.1)
According to the list of numbers of declarations, list of containers and list
of goods provided by the declarant or the carrier, the warehousing service
provider shall check the list of container, list of goods, and compare
information about the customs declaration on the e-customs system to decide the
loading of goods granted customs clearance onto the means of transport;
b.2)
After goods are moved into the port or depot area for loading onto the means of
transport, the warehousing service provider shall confirms goods passing
through the customs controlled area or update information about arrival of
goods on the e-customs system of the customs authority;
b.3) If
the e-customs system is not working, the customs authority must be promptly
informed to take appropriate actions in order to avoid congestion of exports
and departing vehicles.
c)
Responsibilities of the customs authority:
c.1)
Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP ;
c.2) With
regard to goods exported through a checkpoint by road, river, inland waterway,
international railway, and the case mentioned in Point a.4 of this Clause, the
Sub-department of Customs at the checkpoint of export shall compare information
provided by the declarant or carrier as prescribed in Point a.1 of this Clause
with information on the e-customs system to supervise exports; confirm goods
passing through the customs controlled area, or update information about goods
on the e-customs system.
With
regard to goods exported through a checkpoint by road, river, inland waterway,
international railway, the confirmation of goods passing through the customs
controlled area or update of information about goods on the e-customs system
shall be made after goods have been transported through the checkpoint of
export to the importing country;
With
regard to the case mentioned in Point a.4 of this Clause in which goods are
exported through a checkpoint by sea, by air, or by off-airport cargo terminal,
after confirming goods passing through the customs controlled area on the
e-customs system, the customs official shall make a confirmation on the list of
container or list of goods, and give it to the declarant. The declarant shall
give it to the warehousing service provider in order to load exports on to the
means of transport. In case of declaration of independent transport, according
to the notice of approved transport declaration provided by the declarant, the
customs official shall confirm goods passing through the customs controlled
area on the e-customs system, append his/her signature and seal on the first
page of the notice, give it to the declarant. The declarant shall give it to
the warehousing service provider in order to load exports onto the means of
transport;
c.3) With
regard to the case mentioned in Point a.5 of this Clause and goods are exported
through a checkpoint other than the checkpoint where goods are stored, relevant
Sub-departments of Customs shall cooperate in monitoring goods until they are
actually exported as prescribed; additional declaration is not required;
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With
regard to aviation fuel for outbound airplanes, the Sub-department of Customs
where the airplane departs shall monitor every time goods are delivered.
2. With
regard to imports:
a)
Responsibilities of the declarant:
a.1) With
regard to imports that have been released or granted customs clearance or moved
to storage or an inspection place, goods approved for independent transport,
imports eligible for tax exemption or non-dutiable, incurring zero tax, or
eligible for 275-day time limit that undergo physical inspection by the
Sub-department of Customs at the checkpoint at the request of the
Sub-department of Customs where the customs declaration is registered:
Information about number of customs declaration, list of containers using form
No. 29/DSCT/GSQL in Appendix V (for goods transported in containers) or list of
goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or notice of
approved transport declaration shall be provided for the warehousing service
provider at the checkpoint, seaport, international airport, off-airport cargo
terminal, or the customs authority at the checkpoint (by road, river, inland
waterways, or international railway).
The
declarant shall print the list of container, list of goods from
www.customs.gov.vn or on the declaration system of the declarant. If the list
of containers or list of goods is changed when the declarant receives goods at
the checkpoint of import, the declarant shall print or request a customs
official at the Sub-department of Customs at the checkpoint to print the list
of containers or list of goods from the e-customs system;
a.2) With
regard to imports moved outside the port or checkpoint area and have to be
sealed by the customs as prescribed in Clause 3 of this Article:
a.2.1)
Present the goods for the customs authority to seal;
a.2.2)
Transfer the goods to the Sub-department of Customs to which goods are
transported to carry on customs procedures as prescribed;
a.2.3)
Preserve the status quo of the goods and the customs seal according to
applicable regulations.
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b)
Responsibilities of the warehousing service provider:
b.1)
Check information about the customs declaration on the e-customs system
according to information provided by the declarant prescribed in Point a.1 of
this Clause. Only allow goods to be moved from the customs controlled area
when:
b.1.1)
The customs authority has granted customs clearance or release of goods, or
permitted goods to be taken to inspection place or through the customs
controlled area with regard to imports eligible for tax exemption or non-dutiable,
incurring zero tax, or eligible for 275-day time limit that undergo physical
inspection by the Sub-department of Customs at the checkpoint at the request of
the Sub-department of Customs where the customs declaration is registered.
b.1.2)
The quantity of containers, container numbers or amount of bulk cargo, liquid
cargo removed from the customs controlled area that matches information on the
customs declaration.
b.2)
Notify the Sub-department of Customs at the port or depot or the Sub-department
of Customs where the customs declaration is registered if goods are not those
mentioned in b.1 of this Clause;
b.3)
Certify goods passing through customs controlled area on the e-customs system;
b.4)
Cooperate with a customs authority in inspecting, supervising goods at the gate
of the port and where goods are located outside the customs controlled area.
c)
Responsibilities of the customs authority:
c.1)
Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP ;
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In the
case mentioned in Point a.3 of this Clause in which goods are imported through
a checkpoint by sea, by air, or by off-airport cargo terminal, after confirming
goods passing through the customs controlled area on the e-customs system, the
customs official shall make a confirmation on the list of containers or list of
goods, and give it to the declarant. The declarant shall give it to the
warehousing service provider in order to allow goods to pass through the
customs controlled area. In case of declaration of independent transport,
according to the notice of approved transport declaration provided by the
declarant, the customs official shall confirm goods passing through the customs
controlled area on the e-customs system, append his/her signature and seal on
the first page of the notice, give it to the declarant. The declarant shall
give it to the warehousing service provider in order to allow goods to pass
through the customs controlled area;
c.3) In
case of customs sealing prescribed in Clause 3 of this Article:
c.3.1)
Check the outer condition of goods, compare numbers of containers and seals of
the carrier with information about the customs declaration on the e-customs
system;
c.3.2)
Make and send a transfer note the Sub-department of Customs to which goods are
transported for carrying on customs procedures as prescribed;
c.3.3) If
goods are bulk cargo, oversized/overweight goods that cannot be sealed, the
customs official shall specify the names, quantities, categories, codes, origins
(if any) of goods on the transfer note, or take pictures of actual goods and
send them together with the transfer note.
d) In
case goods are moved out of the customs controlled area without registering the
customs declaration:
d.1) If a
competent authority (police authority, court, etc.) issues a decision to use
goods serving urgent needs, goods serving national defense and security, the
Sub-department of Customs at the checkpoint shall supervise goods being moved
out of the customs controlled area according to relevant documents issued by
the competent authority;
d.2)
Transshipped goods: the customs official shall issue a Notice of transshipped
goods (form No. 21/BKTrC/GSQL in Appendix V enclosed herewith) to supervise
goods being moved out of the customs controlled area;
d.3)
Imports that have been moved into the customs controlled area and must be
re-exported such as wrong goods, lost goods, imported refused goods by the
goods owner:
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d.3.2)
according to the written request made by the deliverer or goods owners, the
Sub-department of Customs where goods are stored shall:
d.3.2.1)
Receive the shipment documents;
d.3.2.2)
Carry out a physical inspection of customs offenses are suspected.
If the
inspection result shows that goods are consistent with the bill of lading, the
customs authority shall consider permitting the re-export of the shipment. If
the inspection result reveals that goods are not consistent with the bill of
lading or there is information about violations, appropriate actions shall be
taken.
3.
Customs sealing:
a) Cases
of customs sealing:
a.1)
Goods are transited through Vietnam’s territory, except for the case in Point
b.1 of this Clause;
a.2) Exports
subject to physical inspection are transported from a customs place outside the
checkpoint area, an inland goods inspection place, or off-airport cargo
terminal to the checkpoint of export, bonded warehouse, CFS, ICD;
a.3)
Imports are transported from the checkpoint of import to a customs place
outside the checkpoint area or an inland goods inspection place for physical
inspection;
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a.5)
Goods from abroad are transported from the checkpoint of import to a bonded
warehouse, free trade zone in a checkpoint economic zone, CFA warehouse,
duty-free shop, and vice versa;
a.6)
Point d Clause 1 Article 83 of this Circular shall apply to temporary import of
goods for re-export.
If
customs sealing is mandatory, the declarant shall present goods to the customs
authority in charge of the storage so that goods are sealed before passing
through customs controlled area.
b) Cases
in which customs sealing is not required:
b.1)
Goods are transited through Vietnam’s territory without changing the means of
transport by sea, by air, by river from the first checkpoint of import to the
checkpoint of export;
b.2)
Imports that arrive at the checkpoint of import at a seaport, river port,
airport are transported by the deliverer to the port of destination written on
the bill of lading using another means of transport of the same modal or
without changing the means of transport from the checkpoint of import to the
port of destination;
b.3)
Various exports or imports are transported by means of multimodal transport and
exempt from physical inspection when following customs procedures;
b.4)
Goods are bulk cargo, oversize/overweight load that cannot be sealed.
4.
Suspension of goods passing through customs controlled area
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b)
Inspection shall be carried out according to the information on the decision to
suspend goods from passing through customs controlled area in the presence of
relevant units;
c) A
record shall be made when the inspection is done; any customs offenses found
shall be dealt with as prescribed by law. The result must be notified to
relevant units.
5.
Customs supervision of exports of which the port of loading, checkpoint of
export, or means of transport is changed:
a) If
goods have entered the customs controlled area:
According
to the declarant’s notification, the Sub-department of Customs where goods are
stored shall make and send a transfer note to the Sub-department of Customs of
the checkpoint of export to supervise exports;
b) If
goods have not entered the customs controlled area:
The
Sub-department of Customs of the checkpoint of export shall follow Clause 1 of
this Article;
c)
Additional declaration of exports of which the port of loading, checkpoint of
export, or means of transport is changed shall comply with Clause 3 Article 20
of this Circular.
6. In
case goods have been moved into the customs controlled area but the declarant
requests cancellation of the declaration as prescribed in Article 22 of this
Circular and bring them back to inland:
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7. In
case goods have been moved into the customs controlled area but the declarant
wishes to bring them back to inland for repair, recycle, or suspend the export
and does not cancel the customs declaration:
a) The
declarant shall:
a.1) Send
a document to the Sub-department of Customs where the customs declaration is
registered specifying the (specifying the declaration number, container numbers,
goods storage location, whether procedures for tax refund or tax cancellation
are completed, and the reasons for bringing goods back to inland, and intended
time of export);
a.2)
Return the tax refund to the customs authority or the inland tax authority if
tax on exports that were imported previously or exports domestically
manufactured has been refunded.
b) The
Sub-department of Customs where the customs declaration is registered shall:
b.1)
Notify the Sub-department of Customs where goods are store of the goods being
brought back to domestic market for recycling, report or suspended from export.
If goods are brought back to inland for repair or recycling, the time limit for
repair or recycling shall not exceed 30 days from the day on which goods are
removed from the customs controlled area;
b.2)
Receive goods, break the seal for the declarant to carry out repair or
recycling, and update information on the e-customs system.
When the
repair or recycling is completed as notified by the declarant, the Sub-department
of Customs where the customs declaration is registered shall carry out a
physical inspection, seal the goods, update information about the dispatch of
godson the e-customs system, and transfer goods to the declarant for transport
to the checkpoint of export;
b.3) In
case of suspension from export: The declaration shall be cancelled in
accordance with Article 22 of this Circular;
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c) The
Sub-department of Customs where goods are stored shall supervise goods being
removed from the customs controlled area, seal and transfer goods to the
Sub-department of Customs where the customs declaration is registered;
d) If the
Sub-department of Customs where the customs declaration is registered and the
Sub-department of Customs where goods are stored have not exchanged information
about goods via the e-customs system, the transfer note form No. 10/BBBG/GSQL
in Appendix V enclosed herewith shall be used to transfer goods. After
receiving the transfer note and the goods, the Sub-department of Customs shall
confirm, respond, and enclose it with the customs dossier.
8. When
goods are removed from the customs controlled area, if the customs authority
finds that the container numbers do not match the declaration, the customs
authority shall request the declarant to present delivery documents provided by
the carrier in order to compare information about the consignee’s name, number
of the bill of lading, name of the means of transport, container numbers,
quantity of packages on the delivery documents with the customs declaration on
the e-customs system. If information is consistent, the customs official shall
update the container numbers on the e-customs system and allow goods to be
removed from the customs controlled area. If information is not consistent or
violations of law are suspected, the customs official shall request the
Director of the Sub-department of Customs where goods are stored to cooperate
with the Sub-department of Customs where the customs declaration is registered
to carry out an inspection and take appropriate actions.
Article
53. Basis for determination of exports
1. If
goods are exported by sea, air, railway, inland waterways, transshipment port,
transshipment area; goods supplied for outbound ships or airplanes; exports
transported together with the carrier through air checkpoint; exports sent to
bonded warehouses; exports sent to CFS warehouse, the basis for determination of
exports is the declaration of exports granted customs clearance certified that
goods have passed through the customs controlled area on the e-customs system.
2. With
regard to goods exported through a checkpoint by road or by river, the basis is
the declaration of exports that have been granted customs clearance and
certified by a customs official that goods have passed through the customs
controlled area on the e-customs system when goods are transported across the
border to the importing country.
3. With
regard to indirect export (indirect export means a situation in which goods are
manufactured by a local manufacturer in Vietnam under a contract with a foreign
partner and then delivered to a local importer in Vietnam for further
processing at the request of the foreign party), goods sold from the domestic
market into a free trade zone, a border economic zone, a export-processing
zone, or an EPE, the basis is the export or import declaration that has been
granted customs clearance.
4. In
case of physical customs declaration:
a) With
regard to goods mentioned in Clause 1 and Clause 2 of this Article, the basis
is the declaration of exports that have been granted customs clearance and
certified by a customs official of the checkpoint of export that goods have
passed through the customs controlled area on. The declaration must contain the
date, the official’s signature and seal). With regard to goods exported through
a checkpoint by road or by river, the basis is the declaration of exports that
have been granted customs clearance and certified that goods have been exported
in reality;
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Chapter
III
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION OF GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS,
MATERIALS AND SUPPLIES IMPORTED FOR MANUFACTURING OF DOMESTIC EXPORTS; EXPORTS
AND IMPORTS OF EXPORT PROCESSING ENTERPRISES
Section
1. General provisions
Article
54. Imported raw materials/supplies
Raw
materials/supplies imported for inward processing or manufacturing of domestic
exports include:
1.
Materials, semi-finished products, components, knock-down kits directly used
for inward processing operations or manufacturing operations and are converted
into the exports.
2. Raw
materials/supplies that are directly used for inward processing or
manufacturing operations but are not converted into the products of part of the
products.
3.
Imported finished products attached to exported products, packed together with
exported products that are made of imported raw materials/supplies, or packed
together with products that are made of raw materials/supplies bought inland or
self-supplied by the exporter to create full packs to be exported.
4.
Packages or supplies used as packages of exported products.
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6.
Samples imported for inward processing or manufacturing of domestic exports.
Article
55. Consumption rates for inward processing, manufacturing of domestic exports
1.
Consumption rates for inward processing, manufacturing of domestic exports
include:
a)
Material consumption rate means the practical amount of materials necessary for
manufacturing a unit of product;
b)
Supplies consumption rate means the practical amount of supplies necessary for
manufacturing a unit of product;
c) Rate
of loss means ratio of loss of materials or supplies, including natural loss,
loss due to formation of waste, rejects to the manufacturing norm or
material/supplies consumption norm. If the amount of waste or rejects is
already included in the material or supplies consumption norm, it shall not be
included in the rate of loss.
The
material/supplies consumption rate and rate of loss shall be kept by the
enterprise and presented when customs authority carries out an inspection or
request explanation for the calculation of the materials consumption norm,
supplies consumption norm, and rate of loss.
2. Rate of
derivation of materials from preliminary material means the amount of a
material used for manufacturing of domestic exports that is derived from a
preliminary material.
3. Before
manufacturing, the taxpayer must estimate the consumption rate and rate of loss
of every product code. If changes are made during the manufacturing process,
such norms and rates must be adjusted and documents about such changes must be
retained.
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5. The
taxpayer shall determine the amount of refundable tax or cancelled tax pursuant
to regulations of this Circular and according to the practical rate of
consumption of imported materials and supplies serving manufacturing of
domestic exports.
Article
56. Notification of processing and manufacturing facilities, locations where
raw materials/supplies, machinery, equipment and exported products are stored
1.
Responsibilities of the trader:
a) Inform
the Sub-department of Customs where import procedures are to be carried out of
the facility where exports are processed/manufactured (hereinafter referred to
as “processing/manufacturing facility”) as prescribed in Article 58 of this
Circular (hereinafter referred to as “supervisory Sub-department of Customs”)
via the e-customs system using form No. 12/TB-CSSX/GSQL in Appendix V enclosed
herewith. EPEs are not required to make such notification.
If there
is a request for tax refund as prescribed in Point c.2 and Point c.5 Clause 5
Article 114 of this Circular, the manufacturer of goods to be exported must notify
the manufacturing facility before submitting the application for tax refund and
the statement as prescribed in this Circular;
b) If raw
materials/supplies, exports have to be stored outside the said manufacturing
facility, the storage location must be notified to the supervisory
Sub-department of Customs (form No. 12/TB-CSSX/GSQL in Appendix V enclosed
herewith;
c) Take
legal responsibility for info provided in the notification of the
processing/manufacturing facility, or the location where raw materials/supplies,
machinery, equipment, or exported products are stored (hereinafter referred to
as “storage location”);
d) Adjust
information on the e-customs system according to responses of the customs
authority.
2. Responsibilities
of the customs authority:
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b) Check
the information within 02 working hours from the receipt of the notification;
post the necessary adjustments on the e-customs system if the information
provided is not sufficient.
c) Carry
out an inspection at the processing/manufacturing facility if required as
prescribed in Article 39 of Decree No. 08/2015/ND-CP and Article 57 of this
Circular;
d) Carry
out an inspection at the storage location outside the manufacturing facility if
it is suspected that the raw materials/supplies and exported products are not
stored at the location notified to the customs authority.
Article
57 Inspection at the processing/manufacturing facility, inspection of
processing/manufacturing capacity
1. Cases
of inspection at the processing/manufacturing facility, inspection of
processing/manufacturing capacity:
a) The
entity executes the first processing contract;
b) The
entity is permitted to apply the 275-day period for the first time to goods
imported for manufacturing of domestic exports;
c) The
cases in Point b Clause 1 Article 39 of Decree No. 08/2015/ND-CP .
2.
Inspection procedures
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b) The
inspection shall be carried out after 05 working days from the issuance date of
the inspection decision. The inspection duration shall not exceed 05 working
days.
3.
Inspection contents
a) Check
the address of the processing/manufacturing facility on written on the notification
or on the Certificate of Business Registration;
b)
Inspect the workshops, machinery and equipment:
b.1)
Examine documents proving the legal right to use the workshops, premises,
storage of raw materials/supplies, machinery and equipment;
b.2) Inspect
the right to ownership of or right to use machinery and equipment, the quantity
of machinery and equipment, manufacturing lines at the processing/manufacturing
facility; inspect the condition, capacity of machinery and equipment.
During
the inspection, the customs authority shall examine declaration of imports (in
case of import) invoices, receipts for purchase of machinery and equipment, or
compare with the accounting records (in case of domestic purchase); finance
lease contract (in case of finance lease); asset, workshop lease contracts (in
case of lease). The effective period of the finance lease contract,
asset/workshop lease contract must not be equal to or longer than the export
contract;
c)
Inspect the personnel participating in the manufacturing line according to the
employment contracts or the payroll;
d)
Inspect the accounting records or software program for management of inventory
of goods, raw materials/supplies, machinery, and equipment.
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At the
end of the inspection, the customs official shall make an inspection record
(form No. 14/BBKT-CSSX/GSQL in Appendix V enclosed herewith). The record shall
contain the inspection result which truthfully reflects the reality and specify
that:
a)
Whether the inspected entity ahs the lawful right to use the premises;
b)
Whether the inspected entity has the lawful right to own or use machinery,
equipment and manufacturing lines at the facility, whether they are suitable
for the raw materials/supplies imported for inward processing or manufacturing
of domestic exports (if such machinery, equipment, manufacturing lines are
invested by the entity);
c) The
quantity of machinery, equipment, and workers.
The
inspection record must bears signatures of the inspecting official and the
legal representative of the inspected entity.
5. The
inspection result shall be handled in accordance with Clause 3 Article 39 of
Decree No. 08/2015/ND-CP and updated on the e-customs system.
Article
58. Customs places
1.
Customs places for import:
a) With
regard to raw materials/supplies, machinery, and equipment imported for inward
processing; materials and supplies imported for manufacturing of domestic
exports, the importer may choose to follow import procedures at one of the
following Sub-departments of Customs:
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a.2) The
Sub-department of Customs at the checkpoint or the Sub-department of Customs at
the ICD;
a.3) The
Sub-department of Customs in charge of goods processed and manufactured for
export affiliated to the Customs Departments in the same province with the
manufacturing facility or the checkpoint of import.
b) With
regard to EPEs:
b.1)
Imports of EPEs; machinery and equipment temporarily imported to serve
manufacturing, construction of workshops (even if they are directly imported by
the contractor); goods under warranty or repair shall follow customs procedures
at the supervisory Sub-departments of Customs of the EPEs;
b.2) In
case an EPE exercises its rights to import goods as prescribed in Decree No.
23/2007/ND-CP and other regulations of the Ministry of Industry and Trade, the
customs declaration shall be registered at the location prescribed in Article
22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP , and Clause 1
Article 19 of this Circular.
2.
Customs places for export:
a) With
regard to processed/manufactured goods for export, the exporter may choose to
follow import procedures at the most convenient Sub-departments of Customs;
b) With
regard to EPEs:
b.1)
Exports of EPEs; machinery and equipment re-exported after being temporarily
imported to serve manufacturing, construction of workshops (even if they are
directly imported by the contractor) shall follow customs procedures at the
moist convenient Sub-department of Customs of the EPEs;
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Article
59. Inspection of the use and inventory of raw materials/supplies, machinery, equipment,
and exports
1. Cases
of inspection
a) A
high-risk entity has imported materials, machinery and equipment that has not
had exported products after the manufacturing cycle;
b) There
is an unusual increase or decrease in import of raw materials/supplies,
machinery, equipment or export of products by an entity compared to such
entity’s manufacturing capacity;
c) An
entity is suspected of selling raw materials/supplies, machinery, equipment or
products to the domestic market without making customs declaration;
d) An
entity is found declaring exported products inaccurately and against the
regulations.
2.
Inspection contents
a) Inspect
the customs dossier, application for tax refund or tax cancellation, statement,
accounting records, accounting books, logbooks of raw materials/supplies,
machinery, and equipment, and other documents that must be retained by the
declarant as prescribed in Clause 5 Article 3 of this Circular;
b)
Inspect the norm of exported products and documents related to the
establishment of such norms
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d) If the
customs authority is not able to give a conclusion after performing the
inspection tasks mentioned in Point a, Point b, and Point c of this Clause, the
customs authority shall:
d.1)
Inspect raw materials/supplies, machinery, and equipment on the manufacturing
line;
d.2) Inspect
the inventory;
d.3)
Inspect the quantity of finished products that are yet to be exported.
3.
Entitlements to inspection
The
Director of the Customs Department shall issue the decision on inspection. The
Director of Sub-department of Customs shall organize the inspection.
4.
Inspection time
The site
inspection shall not last longer than 05 working days. In complicated cases,
the duration may be extended for up to 05 more working days.
5.
Inspection procedures
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b) If the
declarant has multiple manufacturing facilities or subcontracts processing to
one or some manufacturers (subcontractors), the site-inspection shall be
carried out at each and every of them to determine the quantity of goods in the
inventory;
c) The
inspection must be carried out properly and on schedule without affecting the
declarant’s business operation;
d) The
inspection shall be recorded in writing by the representatives of the declarant
and the inspectorate.
6. Time
limit for giving inspection result
a) Within
05 working days from the end of the site inspection, the Sub-department of
Customs shall send a draft conclusion to the declarant (by fax or registered
mail);
b) Within
05 working days from the receipt of the draft conclusion, the declarant must
provide explanation in writing;
c) If the
declarant fails to provide explanation within 05 working days from the deadline
or the customs authority accepts the explanation, the Director of the Customs
Department shall issue the official conclusion;
d) If the
basis for giving conclusion is not sufficient, the Director of Customs
Department may consult with a competent authority. Within 15 days from the
receipt of opinions from the competent agency, the Director of Customs
Department shall issue the official conclusion.
7.
Handling inspection result
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b) If the
inspection result reveals that the use of imported raw materials/supplies,
machinery, and equipment does not correspond with domestic exports, matches the
notification of manufacturing facility and capacity; information, documents,
and quantity of goods in inventory (in storage, on the manufacturing lines,
semi-finished products, incomplete products, etc.) are not consistent with
accounting records, documents about exports or imports, the declaration shall
be requested to provide explanation.
b.1) If
the customs authority accepts the explanation, Point a of this Clause shall be
followed;
b.2) If
the customs authority does not accept the explanation or the declarant does not
provide explanation, the customs authority shall make decisions on tax
settlement, impose administrative penalties in accordance with regulations of
law on taxation, customs, and existing documents, or request a competent person
to take actions as prescribed by law.
8.
Updating inspection information
The
decision on inspection, conclusion about the inspection of use, inventory of
raw materials/supplies, machinery, equipment, and exports shall be update on
the e-customs system within 01 day from the day on which the decision on
inspection or the conclusion is signed.
Article
60. Statement
1.
Deadline for submitting the statement
Every
year, the declarant shall submit the statement of the use of raw
materials/supplies, machinery, equipment, and exports to the customs authority
within 90 days from the end of the fiscal year.
2. The
statement shall be submitted at the Sub-department of Customs where import
procedures are followed as prescribed in Article 58 of this Circular or the
supervisory Sub-department of Customs of the EPE.
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a)
Submitting the statement
a.1) With
regard to entities that import materials for manufacturing of domestic exports:
The
statement shall contain the total value of purchase, sold, and inventory of raw
materials/supplies, semi-finished products, and finished products (form No. 15/BCQT-NVL/GSQL
in Appendix V enclosed herewith) and be submitted to the customs authority via
the e-customs system. The statement must match the declarant’s accounting
records.
In case
an entity imports raw materials/supplies for manufacturing and sells the
products to another entity for inward processing or manufacturing of domestic
exports, both of them must submit the statements as prescribed in this Article;
a.2) With
regard to inward processors:
The
entity that monitor imported raw materials/supplies provided by the hiring
party, hired machinery and equipment for performing the processing contract,
semi-finished products, and finished products at off-balance accounts or on its
internal control system, the statement of raw materials/supplies shall be made
according to form No. 15/BCQT-NVL/GSQL in Appendix V enclosed herewith, and the
statement of machinery and equipment shall be made according to form No.
16/BCQT-MMTB/GSQL in Appendix V enclosed herewith. If the internal control
system does not monitor quantity of goods by value, the result given by such
system may be used for making the statement of the quantity of goods that are
not monitored by value;
a.3) EPEs
shall make statements in accordance with Point a.1 and Point a.2 depending on
whether materials are imported for inward processing or manufacturing of
domestic exports.
b) Making
and retaining records of imported raw materials/supplies according to
regulations of the Ministry of Finance on accounting, audit, which specify the
numbers of declarations of imported raw materials/supplies;
c) Making
and retaining records of exported products according to regulations of the
Ministry of Finance on accounting, audit, which specify the contract and order
numbers;
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dd)
Presenting all accounting documents about the imported raw materials/supplies,
machinery, and equipment and exported products when the customs authority
carries out in inspection at the enterprise’s premises.
5.
Responsibilities of the customs authority:
a)
Receive statements of use of imported raw materials/supplies, machinery, and
equipment submitted by the declarant;
b)
Examine the statements:
b.1)
Cases in which the statement is examine:
b.1.1) The
entity submits the first statement;
b.1.2)
The figures on the statement are abnormally different from the e-customs
system;
b.1.3) An
inspection is carried out at the taxpayer’s premises after the decision on tax
refund or tax cancellation;
b.1.4)
The statement is examined on the basis of risk management, assessment of
conformity with law of the taxpayer.
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b.2) If
an inspection is carried out at the taxpayer’ premises before a decision on tax
refund or tax cancellation is issued, the Director of Customs Department shall
examine both the statement and the eligibility for tax refund or tax
cancellation;
b.3) The
inspection results shall be handled following the procedures for inspecting the
use of raw materials/supplies, machinery, and equipment at the declarant’s premises
in Clauses 2, 3, 4, 5, 6, 7, 8 Article 59 of this Circular.
If the
statement examination is combined with examination of the application for tax
refund or tax cancellation for raw materials/supplies imported for
manufacturing of domestic exports at the declarant’s premises, apart from the
procedures prescribed in Article 59 of this Circular, the customs authority
must examine the accuracy and truthfulness of the application for tax refund or
tax cancellation and the declarant’s fulfillment of the conditions for tax
refund or tax cancellation.
Section
2. Customs procedures applied to goods processed in Vietnam under contracts
with foreign traders
Article
61. Procedures for importing raw materials/supplies, machinery, equipment, and
exporting products
1.
Procedures for importing raw materials/supplies
a) The
customs dossier, customs procedures applied to imported raw materials/supplies
(including finished products provided by the hiring party that are attached on
or packed with the processed products as full packs; raw materials/supplies
imported by the processor) are similar to customs procedures for importing
goods prescribed in Chapter II of this Circular;
b)
Customs procedures applied to raw materials/supplies provided by the Vietnamese
entity as requested by the foreign party in the form of indirect export shall
comply with Article 86 of this Circular;
c) The
declarant is not required to follow customs procedures for raw
materials/supplies manufactured or purchased by the processor in Vietnam (unless
they are bought from an EPE or an enterprise in a free trade zone). If raw
materials/supplies are subject to export duty, the processor shall declare,
calculate export duty and other taxes on the declaration of export of processed
products according to the tax rates, values of the raw materials/supplies that
are converted into the products;
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The
processor may use raw materials/supplies imported in such manner to perform the
processing contract. Tax policies, procedures for tax refund are similar to
import of materials for manufacturing of domestic exports prescribed in Article
114 of this Circular if the period from the registration date of the import declaration
to the registration date of the declaration of exports made of such raw
materials/supplies does not exceed 02 years.
If the
manufacturing cycle of domestic exports is longer than 02 years, the declarant
must provide documents proving the manufacturing cycle for the Sub-department
of Customs where the processing contract is finalized and obtain permission.
2.
Procedures for importing hired/borrowed machinery and equipment for performing
processing contracts
Customs
procedures for import of hired/borrowed machinery and equipment serving
performance of the processing contract are the same as procedures for temporary
import and re-export prescribed in Article 50 of Decree No. 08/2015/ND-CP .
3.
Procedures for exporting processed products
Customs
dossiers and customs procedures are the same as those of exports prescribed in
Chapter II of this Circular.
Article
62. Customs procedures for subcontracting processing
1. If the
Vietnamese entity that signs a processing contract with a foreign trader
hires another entity to process goods (the latter is referred to as
“subcontractor”) according to Point b Clause 2 Article 32 of Decree No.
187/2013/ND-CP , the entity that signs the contract with the foreign trader
shall follow customs procedures, finalize the processing contract with the
customs authority, and take responsibility for the performance of such
contract. The entity that signs the processing contract with the foreign trader
shall submit a written notification of the name, address of the headquarter and
address of the manufacturing facility of itself and the subcontractor, the time
for delivering raw materials/supplies to the subcontractor to the customs
authority. The notification shall be submitted before the raw
materials/supplies are delivered.
2. Goods
delivered between Vietnamese entities are exempt from customs procedures.
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Article
63. Procedures for delivering and receiving goods forwarded for further
processing
1. Goods
forwarded for further processing prescribed in Article 33 of Decree No.
187/2013/ND-CP must follow customs procedures for indirect export prescribed in
Article 86 of this Circular.
2. The
legal representatives of the deliverer and the consignee shall make sure the
products are made of the raw materials/supplies under the processing contract
and are used for processing purpose only.
3. If the
processing contract to forward products for further processing and the contract
to process forwarded products are executed by the same processor, such
processor shall perform the tasks of both the deliverer and the consignee.
Article
64. Procedures for disposal of excess raw materials/supplies, waste, rejects,
hired/borrowed machinery and equipment
1.
Deadline for disposal of raw materials/supplies, machinery, and equipment when
the processing contract is completed or expired
a) Within
15 days from the completion date or expiration date of the processing contract,
the declarant shall send a written notification to the Sub-department of
Customs where the contract is finalized of the solution for disposal of excess
raw materials/supplies, hired/borrowed machinery and equipment, waste and
rejects (form 17/XL-HDGC/GSQL in Appendix V enclosed herewith);
b) Within
15 days from the notification date, the declarant must complete the customs
procedures for disposal of such excess raw materials/supplies, hired/borrowed
machinery and equipment, waste and rejects (if any).
2.
Disposal solutions
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a) Sold
in Vietnam;
b)
Re-exported to abroad;
c) Used
for another processing contract in Vietnam;
d)
Donated or given away in Vietnam; or
dd)
Destroyed in Vietnam.
3.
Customs procedures
a)
Customs procedures for selling giving excess raw materials/supplies, waste,
rejects, hired/borrowed machinery and equipment above the norm in Vietnam:
a.1) If
the buyer or the recipient is the processor, the procedures for repurposing in
Article 21 of this Circular shall be followed;
a.2) If
the buyer or the recipient is another entity in Vietnam, the procedures for indirect
export prescribed in Article 86 of this Circular shall be followed.
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c)
Procedures for using raw materials/supplies, machinery, and equipment for
another processing contract with the same or another hiring entity while
performing the processing contract or when the processing contract is completed
or expires are the same as procedures for indirect export prescribed in Article
86 of this Circular;
d)
Destruction of raw materials/supplies, waste and rejects in Vietnam:
d.1) The
declarant shall send a notification of the solution for destruction of raw
materials/supplies, waste, and rejects specifying the method and location of destruction
to the Sub-department of Customs where imported raw materials/supplies are
declared. The declarant is responsible for the destruction as prescribed by
regulations of law on environmental protection;
d.2) The
customs authority shall supervise the destruction of raw materials/supplies,
waste, and rejects under risk management rules based on assessment of the
declarant’s conformity with law.
The
declarant that is a prioritized enterprise shall assume the sole responsibility
for the destruction without supervision by the customs authority.
dd) With
regard to excess raw materials/supplies imported by a trader for inward
processing purpose, when the processing contract is completed or expired:
dd.1) if
the hiring entity has paid for the raw materials/supplies, regulations of
Clause 1 and Clause 2 of this Article shall be complied with;
dd.2) if
the hiring entity has not paid for the raw materials/supplies, a new
declaration shall be registered and the procedures in Chapter II of this
Circular shall be followed.
4. With
regard to processing contracts with the same hiring entity and processors,
materials of the same type, specifications, and quality may be offset against
each other.
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Article
65. Actions against late submission of the statement of use of raw
materials/supplies, machinery, and equipment, late initiation of customs
procedures for excess raw materials/supplies, hired/borrowed machinery and
equipment upon completion or expiration of the processing contract
1.
Actions against late submission of statements of use of imported raw
materials/supplies, machinery, and equipment:
a) Within
30 days from the deadline for submitting the statement, the Sub-department of
Customs to which the statement is supposed to be submitted shall:
a.1) Send
an invitation to the customs authority to the declarant for making an offence
notice;
a.2) If
the declarant does not go to the customs authority within 15 days from the day
on which the invitation is sent, the customs authority shall carry out an
investigation at the business premises;
a.3)
Inspect the documents and goods of the next export/import shipment of the
declarant;
a.4)
Cooperate with a competent authority in investigating, verifying, and tracking
down the entity that is suspected of making a getaway.
b)
Measures to be taken after urging, investigation, verification, and tracking
down:
b.1) If
the declarant fails to report the use of raw materials/supplies, machinery, and
equipment but still operates and the customs authority has taken the measures
prescribed in Points a.1, a.2, a.3 Clause 1 of this Article without result, a
site inspection of the use of raw materials/supplies, machinery, and equipment
shall be carried out;
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2. If
customs procedures for excess raw materials/supplies, hired/borrowed machinery
and equipment are not initiated on schedule, the Sub-department of Customs to
which the statement is submitted shall:
a) Make an
offence notice;
b)
Request the Director of the Customs Department to carry out a site inspection
of the use of imported raw materials/supplies, machinery, and equipment.
Article
66. Actions against the hiring party that abandons excess raw materials/supplies,
hired/borrowed machinery and equipment, or processed products
1. The
processor shall pay taxes in order to sell such excess raw materials/supplies,
hired/borrowed machinery and equipment, or processed products which are
abandoned by the hiring entity on the domestic market, except for the case in
Clause 5 Article 64 of this Circular. Customs procedures and tax policies shall
be determine at the time of repurposing prescribed in Article 25 of Decree No.
08/2015/ND-CP and Article 21 of this Circular.
2. In
case of destruction, Point d Clause 3 Article 64 of this Circular shall be
complied with.
Section
3. Customs procedures applied to outward processing
Article 67. Procedures
for export of raw materials/supplies for processing and import of processed products
1.
Procedures for exporting raw materials/supplies:
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b) The
customs dossier is similar to that of exports prescribed in Chapter II of this
Circular. If the exported raw materials/supplies are on the list of exports
subject to licensing by the Ministry of Industry and Trade or a regulatory
body, the license must also be presented;
b)
Customs procedures are the same as export procedures prescribed in Chapter II
of this Circular;
c) In
case if indirect outward processing, the hiring entity in Vietnam is not
required to follow procedures for indirect outward processing at the customs
authority.
2. Procedures for
importing processed products
a)
Customs procedures shall be followed at the Sub-department of Customs where
export procedures were carried out;
b) The
customs dossier and customs procedures shall comply with Chapter II this
Circular;
c) Tax
policies on processed imports shall comply with Clause 4 Article103 of this
Circular.
The
quantity of raw materials/supplies exported from Vietnam that are converted
into the processed imports shall be determined by the declarant according to
the material consumption rate.
Article
68. Procedures for temporarily exporting processed products for recycling, then
re-importing them into Vietnam.
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2.
Procedures for temporary export of processed products for recycling:
a) The
customs dossier consists of the documents prescribed in Clause 1 Article 16 of
this Circular and documents for receipt of goods for recycling made by the
foreign party: 01 original copy;
b)
Customs procedures are the same as export procedures prescribed in Chapter II
of this Circular;
c) The
time limit for recycling shall be registered with the customs authority, which
must not exceed 275 days from the date of temporary export.
3.
Procedures for re-import of recycled processed products shall comply with
Chapter II of this Circular (except for import license, tax declaration, tax
verification).
In case
recycled processed products are sold overseas, the declarant shall register a
declaration of exports and follow customs procedures in Chapter II of this
Circular (except for physical inspection of goods).
Article
69. Customs procedures for disposal of excess raw materials/supplies, rejects,
wastes; machinery and equipment temporarily exported to serve outward
processing
1.
Disposal methods:
Based on
the processing contract and pursuant to Vietnam’s law, excess raw
materials/supplies, hired/borrowed machinery and equipment, waste and rejects
shall be:
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b)
Imported into Vietnam;
c) Used
for another processing contract overseas.
2.
Customs procedures:
a) The
overseas sale, donation, destruction of excess raw materials/supplies,
machinery and equipment, waste and rejects serving the performance of the
processing contract shall comply with regulations of the country in which goods
are processed. For excess raw materials/supplies, machinery, equipment, the
declarant shall register a new customs declaration and follow customs
procedures prescribed in Chapter II of this Circular;
b)
Customs procedures for import into Vietnam:
b.1) If
excess raw materials/supplies, machinery, equipment are exported from Vietnam;
waste and rejects are derived from raw materials/supplies exported from
Vietnam, procedures for re-import shall be followed.
b.2) If
excess raw materials/supplies, machinery, equipment are purchased overseas;
waste and rejects are derived from raw materials/supplies purchased overseas,
customs procedures are the same as those for commercial import of goods;
b.3) With
regard to shipments of machinery and equipment subject to physical inspection,
the customs official shall compare the categories, numbers, symbols of
machinery and equipment on the declaration of temporary export with the
re-imported machinery and equipment
c)
Procedures for using excess raw materials/supplies, hired/borrowed machinery
and equipment for another processing contract:
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Section
4. customs procedures, customs supervision and inspection of materials and
supplies imported for manufacturing of domestic exports
Article
70. Procedures for importing raw materials/supplies and exporting products
1.
Procedures for importing raw materials/supplies
a) The
customs dossier and customs procedures shall comply with Chapter II this
Circular;
b)
Determination of manufacturing facility under the ownership of the taxpayer for
application of 275-day time limit:
b.1) The
taxpayer must have the lawful right to use the premises and workshops
(including workshops associated with land). If the workshop or manufacturing
facility is leased from another entity, the lessee might be eligible for
275-day time limit if the land lease contract is legitimate and has a longer
effective period than the manufacturing contract;
b.2) The
taxpayer must have the lawful right to own or use machinery and equipment at
the manufacturing facility that is suitable for the imported raw
materials/supplies according to the commitment.
2. Procedures
for exporting products
a)
Domestic exports include:
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a.2)
Products that are combination of:
a.2.1)
Raw materials/supplies imported for manufacture of domestic exports;
a.2.2)
Raw materials/supplies imported for sale;
a.2.3)
Raw materials/supplies that are obtained domestically.
a.3)
Products entirely made of raw materials/supplies imported for sale on condition
that the period from the registration date of the declaration of imported raw
materials/supplies to the registration date of the declaration of exported
products made of such raw materials/supplies does not exceed 02 years;
a.4) Products
made of imported raw materials/supplies that are directly exported by the
importer of such raw materials/supplies or that are sold to another exporter.
b) The
customs dossier and customs procedures shall comply with Chapter II this
Circular;
c) Tax
policies shall comply with section 4 Chapter VII of this Circular.
Article
71. Procedures for handling waste and rejects sold domestically
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2.
Article 21 of this Circular shall be followed when waste and rejects above norm
for manufacture of goods for export are sold domestically.
Article
72. Procedures for destruction of raw materials/supplies, waste, rejects
1.
Procedures for destruction are the same as procedures for destruction of excess
raw materials/supplies, waste, rejects of from processing operations prescribed
in Point d Clause 3 Article 64 of this Circular.
2. The
declarant is responsible for the destruction as prescribed by law.
Article
73. Customs procedures for selling products to another exporter
1. The
entity that imports raw materials/supplies for manufacturing of domestic
exports shall follow import procedures, establish norms, and report the use of
imported raw materials/supplies as prescribed by this Circular.
2. The
entity that directly exports products shall follow export procedures prescribed
by this Circular. The declaration of exports must specify that goods are made
of materials imported for manufacturing of domestic exports and the seller’s
name.
Section
5. Customs procedures, customs supervision of exports and imports of EPEs
Article
74. General principles
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a) Goods
are traded among EPEs;
b) Goods
are building materials, stationery, food, consumables bought from the domestic
market to build, serve the operation of the EPE and life of the EPE’s
employees;
c) Goods
circulated within an EPE or among EPEs in the same export-processing zone;
d) Goods
of EPEs of the same corporation or group of companies in Vietnam;
dd) Goods
received and dispatched by the EPE for repair, classification, packaging, or
repackaging.
If customs
procedures are not followed, the EPE shall keep a log of goods received and
dispatched in accordance with regulations of the Ministry of Finance on goods
trading, accounting, audit; Purposes and sources of supply of goods must also
be specified.
2. Goods
purchased by the EPE from the domestic market or imports from above on which
taxes have been fully paid and regulations on management of exports or imports
are adhered to when goods are sold on the domestic markets are exempt from
customs procedures.
3. The
supervisory customs authority of the export-processing zone and EPEs only
supervises at the gate of the export-processing zone, and only supervises an
EPE if requested by the Director of the Customs Department.
Article
75. Customs procedures applied to exports/imports of EPEs
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Customs
procedures shall comply with Chapter II this Circular. The declarant must
provide sufficient information on the customs declaration on the e-customs
system, except for the tax rate and tax amount.
2. With
regard to goods imported from abroad to serve manufacture of workshop, office
building, and installation of equipment of EPEs:
Customs
procedures shall comply with Chapter II this Circular.
If the
importer imports goods to serve manufacture of workshops, office buildings,
installation of equipment for an EPE, the quantity of imports must be reported
to the supervisory customs authority of the EPE (form No. 18/NTXD-DNCX/GSQL in
Appendix V enclosed herewith) after the work is transferred to the EPE.
3. With
regard to goods traded between an EPE and a domestic enterprise:
The EPE
and the domestic enterprise shall follow the corresponding customs procedures
for indirect export as prescribed in Article 86 of this Circular.
4. If
customs procedures for trading goods between two EPEs are followed, they shall
follow procedures for indirect export prescribed in Article 86 of this
Circular.
5. With
regard to waste and rejects that may be sold domestically
Customs
procedures shall comply with Chapter II of this Circular, according to which
the EPE shall follow export procedures and the domestic enterprise shall opens
a corresponding declaration of imports.
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Article
76. Customs procedures for an EPE hiring a domestic processor, a domestic
enterprise hiring an EPE as a processor, an EPE hiring another EPE as a
processor
1. Goods
processed by a domestic enterprise hired by an EPE:
a) The
domestic enterprise shall follow customs procedures in accordance with
regulations on inward processing prescribed in Section 2 of this Chapter;
b) The
EPE is not required to follow customs procedures when dispatching raw
materials/supplies to inland for processing and when receiving processed
products from inland.
In case
goods are dispatched by the EPE to the domestic enterprise for inward
processing or repair but are not received back, a new declaration shall be
register for repurposing as prescribed in Chapter II of this Circular.
2. Goods
processed by an EPE hired by an inland enterprise:
a) The
domestic enterprise shall follow customs procedures for hiring overseas
processors;
b) The
EPE is not required to follow customs procedures when receiving raw
materials/supplies from the domestic enterprise for processing and when
dispatching processed products to the domestic enterprise.
3. With
regard to goods processed by an EPE hired by another EPE:
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Article
77. Customs procedures for exports or imports by the right to export, right to
import, and right to distribute of EPEs
1. EPEs
that are permitted to engage in goods trading and activities directly related
to goods trading in Vietnam as prescribed in the Government's Decree No.
23/2007/ND-CP dated February 12, 2007 must record them separately from
manufacturing; a separate area must be provided for storing exports or imports
by the right to import, right to export, and right to distribute.
2. The
EPE shall fulfill its tax liability and other financial obligations to goods
trading and relevant activities as prescribed by law. Investment incentives,
tax incentives, and other financial incentives applied to manufacturing of
domestic exports shall not apply to goods trading and relevant activities of
the EPE.
3.
Customs procedures shall comply with Chapter II this Circular. The Ministry of
Finance provides additional instructions on exercising the EPE’s right to
export and right to import as follows:
a) The
EPE must write on the electronic customs declaration the number of the written
permission for goods trading and relevant activities issued by a competent
authority to a foreign-invested company which has registered the right to
export, right to import;
b) Goods
have been imported by the right to import of the EPE:
b.1)
Customs procedures are exempt when goods are sold to domestic enterprises;
b.2) When
goods are sold to another EPE or an enterprise in a free trade zone, customs
procedures for indirect export prescribed in Article 86 of this Circular shall
be applied.
c)
Customs procedures for goods of the EPE exercising its right to export:
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c.2)
Procedures applied to domestic enterprises buying goods from an EPE shall be
followed when goods are purchased from another EPE for export; Procedures for
goods export shall be followed when such goods are exported; tax shall be
declared (if any).
Article
78. Handling imported assets, goods when an EPE is converted to a non-EPE and
vice versa
1. When
an EPE is converted into another type of business and vice versa:
a) The
EPE shall determine the imported assets and goods in inventory and propose a
solution to the customs authority;
b) The
customs authority and the EPE shall follow corresponding customs procedures;
c) Imported
assets and goods shall be identified and liquidated before the conversion is
permitted by a competent authority.
2. When
converting a non-EPE into an EPE:
a) The
enterprise shall report the quantity of raw materials/supplies in inventory;
the customs authority shall carry out an inspection and deal with tax issues;
b) Before
converting, all outstanding taxes and fines must be paid to the customs
authority. The customs authority shall only apply preferential tax and customs
policies on EPEs to the enterprise after all tax and customs liabilities are
fulfilled.
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1. The
methods of liquidation, goods subject to liquidation, conditions for
liquidation, and documents about liquidation of imports of EPEs are specified
in Circular No. 04/2007/TT-BTM dated April 04, 007 of the Ministry of Trade
(now the Ministry of Industry and Trade).
2.
Liquidation procedures shall be followed at the supervisory Sub-department of Customs
of the EPE.
3.
Liquidation procedures:
a) The
EPE shall send its supervisory Sub-department of Customs a written notification
of the reasons for liquidation, method of liquidation, names and quantity of goods
to be liquidated, numbers and dates of customs declarations;
b) If
goods are liquidated in the form of export, the enterprise shall open a
declaration of exports;
c) If
goods are liquidated by selling, giving, or donating within Vietnam, the EPE
shall follow the procedures for liquidation and repurposing as follows:
c.1) The
EPE shall registers a new customs declaration, tax policies, imports management
policies applicable at the time of registration of the declaration of
repurposing (unless all import management policies were fulfilled at the time
of import); the basis for tax calculation is the dutiable values, tax rates,
and exchange rates at the time of registering the declaration of repurposing;
c.2)
After repurposing, customs procedures are not required when goods are sold,
given, or donated within Vietnam.
d) In
case of destruction, Point d Clause 3 Article 64 of this Circular shall be
complied with.
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The EPE
may lease an external warehouse in a industrial park, export-processing zone,
hi-tech zone, economic zone within the scope of its supervisory Sub-department
of Customs to store raw materials/supplies and finished products serving its
primary manufacturing operation. Manufacturing process must not take place at
the leased warehouse.
1.
Procedures for warehouse leasing:
a) The
warehouse must:
a.1) Have
sturdy surround walls that separate the warehouse from the outside;
a.2) Have
surveillance cameras that work constantly at the gates which can be accessed by
the customs authority where necessary.
b)
Responsibilities of the EPE:
The EPE
shall send a written notification of the location, area, infrastructure,
mechanism for warehouse inventory management, and lease duration to its
supervisory Sub-department of Customs;
c)
Responsibilities of the supervisory Sub-department of Customs:
At the
request of the EPE, the supervisory Sub-department of Customs of the EPE shall
inspect the condition of the warehouse, compare with the conditions prescribed
in Point a of this Clause in order to consider permitting the EPE to lease an
external warehouse.
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a) The
supervisory Sub-department of Customs of the EPE is entitled decide the lease
of external warehouse if the leased warehouse under the management of the
Sub-department of Customs;
b) The
Customs Department is entitled to the lease of external warehouse if the leased
warehouse is under the management of the Customs Department;
c) The
General Department of Customs is entitled to the lease of external warehouse if
the leased warehouse is under the management of two Customs Departments or
more;
3.
Management of goods sent to the external warehouse:
a) The
EPE shall manage and monitor goods received and dispatched from the warehouse
on the accounting record system and submit a report on the 15th of
the first month of the next quarter via the inventory system to its supervisory
Sub-department of Customs. If this function is not supported by the e-customs
system, form No. 19/NXTK-DNCX/GSQL in Appendix V enclosed herewith shall be
used;
b) The
supervisory Sub-department of Customs of the EPE shall carry out extraordinary
inspections of goods in the warehouse if it is suspected that goods are sent to
the warehouse improperly or goods in the warehouse are sold domestically.
Chapter
IV
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION
AND INSPECTION OF SOME TYPES OF EXPORT AND IMPORT
Section
1. Customs procedures, customs supervision of temporarily imports and
temporarily exports
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1. Any
trader that wishes to obtain a temporary import number as prescribed in Article
13 of Circular No. 05/2014/TT-BCT shall submit an application for certification
of export, import, or temporary import of goods to the General Department of
Customs, whether directly or by post. The application consists of:
a) A
written request for certification of export, import or temporary import of
goods: 01 original copy;
b) A
Certificate of Business Registration or Certificate of Business registration:
01 photocopy.
2. Within
05 working days from the receipt of the application, the General Department of
Customs shall check information on the e-customs system and issue a
certification or respond the enterprise if conditions for certification are not
fulfilled.
Article
82. Customs procedures for temporary import of goods
Customs
procedures for temporary import of goods are the same as those for export,
import of goods prescribed in Chapter III of Decree No. 08/2015/ND-CP.
Additional instructions:
1. Customs
procedures for temporary import
a)
Customs procedures for temporary import of goods shall be followed at the
Sub-department of Customs at the checkpoint where temporarily imports are
stored;
b) Apart
from the documents prescribed in Clause 2 Article 16 of this Circular, The
customs dossier of temporarily imports must also contain:
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b.2) With
regard to temporarily imports subject to conditions prescribed by the
Government:
b.2.1) A
certificate of temporary import number issued by the Ministry of Industry and
Trade: 01 photocopy;
b.2.2) A
license for temporary import of goods issued by the Ministry of Industry and
Trade (if the temporary import of goods is subject to licensing by the Ministry
of Industry and Trade): 01 original copy.
2.
Customs procedures for re-export
a)
Procedures for re-export shall be followed at the Sub-department of Customs at
the checkpoint of at which goods are temporarily imported (hereinafter referred
to as “checkpoint of temporary import”) or the Sub-department of Customs at the
checkpoint where goods are re-exported (hereinafter referred to as “checkpoint
of re-export”). With regard to temporarily imports subject to conditions
prescribed by the Government, customs procedures for re-export shall be carried
out at the Sub-department of Customs at the checkpoint temporary import;
b)
Customs dossier or re-exports shall comply with Clause 1 Article 16 of this
Circular.
If
customs declaration form No. HQ/2015/NK in Appendix V hereof is used when
following customs procedures for temporary import of goods, the same form shall
also be used when following customs procedures for re-export;
c) While
following procedures for re-export, the trader must provide information about
the number of the declaration of temporarily imports, ordinal number of
corresponding lines on the declaration of temporarily imports and the
declaration of re-exports on the e-customs system; the e-customs system shall
deduct a corresponding quantity of goods from the declaration of temporarily
imports.
A
declaration of temporarily imports may be used for partial shipments of
re-export. A declaration of re-exports is made according to only one
corresponding declaration of temporarily imports. The Sub-department of Customs
where the declaration of re-exports is registered shall check information about
the declaration of temporarily imports on the e-customs system to carry out
procedures for re-export.
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3.
Checkpoint of temporary import and checkpoint of re-export
a) Goods
temporarily imported for re-export must be temporarily imported and re-exported
through the checkpoints and customs clearance points prescribed in Clause 8
Article 11 of the Government's Decree No. 187/2013/ND-CP dated November 20,
2013 and instructions of the Ministry of Industry and Trade;
b) If the
checkpoint of re-export on the declaration of exports is changed but the
transport modal is not changed, the declarant shall send a written request to
the Sub-department of Customs where the customs declaration is registered. If
approved, the customs official shall change the supervision point on the
e-customs system. The Sub-department of Customs at the checkpoint where goods
are stored shall make a transfer note, seal the goods, and send them to the Sub-department
of Customs at the checkpoint of export.
If the
checkpoint or re-export on the declaration of exports is changed and customs
clearance is yet to be granted, the declarant shall make additional declaration
as prescribed in Article 20 of this Circular. If the change of the checkpoint
of re-export results in the change of the transport modal, the declarant shall
change the checkpoint of export and destination on the declaration of exports;
c) If
temporarily imports are re-exported to a free trade zone, bonded warehouse, or
export-processing zone, the checkpoint of export shall be such free trade zone,
bonded warehouse, or export-processing zone.
4.
Retention period
a) The
period of retention of goods temporarily imported for re-export in Vietnam shall
comply with Clause 4 Article 11 of Decree No. 187/2013/ND-CP ;
b) The
trader that wishes to extend the retention period in Vietnam shall send a
written request to the Sub-department of Customs at the checkpoint where
procedures for temporary import were followed. The Director of the
Sub-department of Customs shall consider granting the request and return it to
the trader for following procedures for re-export of goods; 01 photocopy shall
be kept together with the customs dossier. A shipment shall be granted not more
than 02 extensions, each of which shall not exceed 30 days;
c)
Temporarily imports subject to conditions of the Government or goods restricted
from import prescribed by the Ministry of Industry and Trade must be
re-exported through the checkpoint of temporary import within 15 days from the
expiration of the retention period (goods must not be re-exported to
checkpoints other than the checkpoint of temporary import). Goods that are not
re-exported shall be confiscated and handled as prescribed. If goods must be
destroyed, the trader shall incur the destruction cost. The Sub-department of
Customs at the checkpoint of temporary import shall take charge and cooperate
with the Sub-department of Customs at the checkpoint of re-export in
transferring, managing, supervising, and handling goods that are retained in
Vietnam after the deadline for retention expires.
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Goods
temporarily imported for re-export (including those that have completed
procedures for temporary import or re-export pending export) shall be kept at
one of the following location:
a) An
area under customs supervision at the checkpoint;
b) An ICD
or bonded warehouse at the checkpoint of import or checkpoint of export;
c)
Warehouse/depot of the traders within a customs area issued with temporary
import number by the Ministry of Industry and Trade.
6.
Supervision of goods transported from the checkpoint of temporary import to the
checkpoint of re-export
When
temporarily imports are transported from the checkpoint of temporary import to
the checkpoint of re-export, the declarant/carrier must declare the transport
on the e-customs system in the following cases:
a) Goods
are temporarily imported at a checkpoint and re-exported at another;
b) Goods
are temporarily imported at a checkpoint and transported to a storage location,
then re-exported at another checkpoint.
Customs
procedures for transporting goods shall comply with regulations on transport of
goods under customs supervision in Article 51 of this Circular.
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Article
83. Management of goods temporarily imported for re-export
1.
Management of goods temporarily imported for re-export
a) Container
must not be divided throughout the transport of goods from the checkpoint of
temporary import to the customs controlled area, the re-export location at the
checkpoint, or the customs clearance post.
If the
container must be changed or divided, the trader shall submit a written request
specifying the reasons, time of beginning and finishing changing or dividing
the container for re-export; the Director of Sub-department of Customs in
charge of the storage place shall grant permission if the following conditions
are satisfied:
a.1)
Goods are being kept at one of the locations mentioned in Clause 5 Article 82
of this Circular or customs clearance posts; goods gathering and inspection
places at the checkpoint;
a.2) The
container or the means of transport is qualified for customs sealing.
Otherwise, appropriate customs supervision measures shall be taken by
Sub-department of Customs at the checkpoint of re-export to ensure tightness
and conformity with law.
b) Goods
being moved to another means of transport or container shall be put under
supervision;
c)
Temporarily imports that have been grated customs procedures must be gathered
at goods inspection places, bonded warehouse at the checkpoint of temporary
import or checkpoint of re-export, and be exported through the checkpoint
within 08 working hours since goods arrives at the checkpoint of export. If
goods cannot be exported or not completely exported, the Director of
Sub-department of Customs at the checkpoint of export shall consider extending
the deadline if the trader submits a written request, provided they are
completely exported within the time limit for retention in Vietnam. While
awaiting the next re-export, goods must be kept at the places prescribed in
Clause 5 Article 82 of this Circular;
d) If the
checkpoint of re-export is different from the checkpoint of temporary import,
the Sub-department of Customs at the checkpoint of temporary import shall seal
the goods and request the declarant to move them to the checkpoint of
re-export.
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a) If
procedures for temporary import have been completed and procedures for
re-export have not, goods may only be sent to a bonded warehouse or ICD under
the management of the Sub-department of Customs at the checkpoint of import.
Physical inspection shall be carried out at the bonded warehouse or ICD under
the management of the Sub-department of Customs at the checkpoint; If
procedures for re-export have been completed, goods must be sent to a bonded
warehouse or ICD at the checkpoint of export;
b)
Customs management of temporarily imports sent to bonded warehouses and ICDs.
b.1)
Responsibilities of the trader:
b.1.1)
After customs procedures for temporary import or re-export have been completed,
if the time limit for goods retention in Vietnam has not expired, the trader
send the Sub-department of Customs where temporary import procedures were
followed a written request for permission to send goods to a bonded warehouse
or ICD pending re-export, specifying the number of the declaration of temporary
import or declaration of re-export;
b.1.2)
Preserve the status quo of goods while goods are stored at the bonded warehouse
or ICD;
b.1.3)
Submit 01 photocopy and present the original or the declaration of temporary
import or re-export for which customs procedures have been completed to the
supervisory Sub-department of Customs of the bonded warehouse or ICD in case of
physical customs declaration;
b.1.4) If
goods have been sent to a bonded warehouse or ICD pending re-export, the trader
must complete procedures for re-export before goods are moved from the bonded
warehouse or ICD to the checkpoint of export.
b.2) The
Directors of the Sub-departments of Customs where procedures for temporary
import and re-export were followed shall make a certification on the written
request and give it to the enterprise for sending goods to the bonded warehouse
or ICD. It shall also be photocopied and enclosed with the customs dossier;
b.3) The
supervisory Sub-department of Customs of the bonded warehouse shall carry
customs procedures for goods for which procedures for temporary import have
been completed similarly to goods sent to the bonded warehouse from the
domestic market as instructed in Article 91 of this Circular;
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b.5)
Refund and cancellation of taxes on goods temporarily imported for re-export
shall be only be made after goods have been re-exported in reality.
Article
84. Management, monitoring of declarations of temporarily imports and
temporarily exports
1.
Temporarily imports
a) The
Sub-department of Customs where procedures for temporary import are followed
shall monitor the quantity of temporarily imports on the e-customs system.
In case
of physical customs declaration, the quantity of temporarily imports shall be
monitored on the paper declaration.
b) After
re-export, the trader shall follow procedures for refund or cancellation of
import duty on the declaration of temporarily imports as prescribed in section
4 Chapter VII of this Circular at the Sub-department of Customs where
procedures for temporary import are followed.
2.
Temporarily imports, temporarily exports mentioned in Article 49, Article 50,
Article 51, Article 52, Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP:
a) The
Sub-department of Customs where procedures for temporary import or temporary
export are followed shall monitor the quantity of temporarily imports and
temporarily exports on the e-customs system. If procedures for re-export or re-import
are not followed by expiration of the period of temporary import or temporary
export that was registered with the customs authority, or such period is not
extended, the customs authority shall take appropriate actions as prescribed by
law and impose tax (if any).
In case
of physical customs declaration (including declaration on the Statement of
temporarily imported or temporarily exported empty containers/flex tanks of the
circulating vehicles mentioned in Point a and Point b Clause 1 Article 49 of
Decree No. 08/2015/ND-CP) the procedures for re-export, re-import and
monitoring of quantity of temporarily imported/exports shall be carried out
using the paper declaration;
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c) If
temporarily imports, temporarily exports are repurposed or sold domestically
instead of being re-exported, the procedures prescribed in Article 21 of this
Circular shall be followed.
3. In
case of physical customs declaration, after goods are re-exported or
re-imported:
a) If
goods are eligible for tax exemption or not subject to import duty, export
duty, or subject to 0% import duty, export duty:
a.1) The
declarant shall submit a set of documents to the Sub-department of Customs
where procedures for temporary import/export were followed, which consists of:
a.1.1) A
written request for finalization of the declaration of temporarily
imported/exports, numbers of the declaration of temporarily imported/export
goods and the declaration of re-import/re-export: 01 original copy;
a.1.2)
The declaration of re-export/re-import: 01 photocopy;
a.1.3)
Payment documents for goods temporarily imported for re-export: 01 photocopy.
a.2)
Responsibilities of the customs authority:
Within 02
working days from the receipt of sufficient documents, the customs official shall
examine and compare the documents submitted by the declarant and the documents
at the customs authority in order to finalize and make certification on the
declaration of temporarily imported/exports at the customs authority.
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Section
2. Customs procedures, customs supervision and inspection of goods exported,
imported for other purposes
Article
85. Customs procedures for import of duty-free goods serving project execution
1.
Imported duty-free goods serving project execution include goods imported as
fixed assets; raw materials/supplies, components, semi-finished products
serving manufacturing of the preferential projects.
2.
Customs procedures
a) Customs
places:
Customs
procedures for import shall be carried out at the most Sub-department of
Customs affiliated to the Customs Departments where the list of duty-free goods
or supervisory Sub-department of Customs of the checkpoint where goods are
stored, the port of destination written on the bill of lading, transport
contract, or the Sub-department of Customs in charge of project goods
affiliated to the Customs Department where goods are imported.
With
regard to imports serving petroleum activities that are eligible for tax
exemption as prescribed in Clause 11 Article 103 of this Circular, the
declarant shall select the most Sub-department of Customs to follow customs
procedures;
b)
Customs procedures for import of duty-free goods serving project execution are
similar to those applied to imports. Besides, the declarant must provide
information about the List of duty-free goods on the on the declaration of
imports.
The
e-customs system will automatically deduct the quantity of imports
corresponding to the quantity of goods on the List of duty-free goods. In case
of paper list of duty-free goods, the customs authority shall make a monitoring
sheet and deduct goods quantity as prescribed in Clause 4 Article 104 of this
Circular.
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a) The
methods of liquidating, purposing goods, conditions, documents for liquidating
duty-free imports of foreign-invested projects shall comply with instructions
in Circular No. 04/2007/TT-BTM dated April 04, 2007 of the Ministry of Commerce
(now the Ministry of Industry and Trade) on export, import, processing,
liquidation of imports, and sale of goods of foreign-invested companies.
If
duty-free goods are imported to serve execution of a domestic project, a new
declaration shall be used for declaring tax as prescribed in Article 21 of this
Circular when goods are repurposed;
b)
Procedures for liquidating, repurposing goods shall be followed at the customs
authority where the list of duty-free imports or the declaration of imports is
registered (if registration of the list of duty-free imports is not required);
c)
Procedures for liquidation and repurposing:
c.1) The
enterprise or Liquidation Board shall send the customs authority where the
declaration of duty-free imports was registered the reasons for liquidation or
repurposing, names, codes, symbols, quantity, and exempt tax of goods, the
number and date of the corresponding declaration;
c.2) In
case of export, the enterprise shall opens a declaration of exports that suits
the purpose;
c.3) If
goods sold in Vietnam, given, donated, or destructed, tax shall be calculated
on a new customs declaration as prescribed in Article 21 of this Circular. The
enterprise shall follow import procedures according to the import purpose, tax
policies, policies on management of imports applicable at the time of
registration of the import declaration, unless all import management policies
were fulfilled while following import procedures.
If goods
are sold to a enterprise eligible for exemption of import duty, the quantity of
duty-free goods must be deducted from the monitoring sheet of duty-free goods
issued to the transferee enterprise;
c.4) In
case of destruction, the enterprise shall take responsibility as prescribed by
the environment authority.
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1.
Indirect exports include:
a)
Processed products: hired/borrowed machinery and equipment; excess materials;
waste, rejects under processing contracts prescribed in Clause 3 Article 32 of
Decree No. 187/2013/ND-CP ;
b) Goods
traded between an inland enterprise and an EPE or an enterprise in a free trade
zone;
c) Goods
traded between a Vietnamese company and a foreign entity without a
representative in Vietnam and are requested to be delivered to another enterprise
in Vietnam by the foreign entity.
2.
Customs procedures for indirect export shall be followed at the most convenient
Sub-department of Customs selected by the declarant that suit the purpose.
3.
Customs dossier
The
customs dossier of indirect exports shall comply with Article 16 of this
Circular.
If goods
are traded between an inland enterprise and an EPE or an enterprise in a free
trade zone, the declarant may use VAT invoices or sale invoices as prescribed
by the Ministry of Finance instead of commercial invoices.
4. Time
limit for completing customs procedures
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5.
Customs procedures
a) The
exporter shall:
a.1)
Complete the declaration of exports and multimodal transport, specifying the
destination code of the Sub-department of Customs where import procedures are
followed and the enterprise identification number as instructed in Appendix II
of this Circular;
a.2)
Follow procedures for exporting goods as prescribed;
a.3)
Deliver goods to the imported after they are granted customs clearance.
b) The
importer shall:
b.1) Complete
the declaration of imports by the deadline, specifying the number of the
declaration of indirect export as instructed in Appendix II hereof;
b.2)
Follow procedures for importing goods as prescribed;
b.3) Only
sell or use imports for manufacturing after they are granted customs clearance.
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d) The
customs authority where import procedures are followed shall:
d.1)
Monitor declarations of indirect exports for which customs procedures have been
completed in order to initiate import procedures;-CP.
d.2)
Carry out inspection according to the classification result given by the
e-customs system. If physical inspection of goods is required and goods have
undergone physical inspection at the Sub-department of Customs of export, the
Sub-department of Customs of import shall not carry out physical inspection;
d.3)
Compile monthly lists of indirect exports that have been granted customs
clearance (form No. 20/TKXNTC/GSQL in Appendix V enclosed herewith) and send
them to the supervisory tax authority.
6. In
case a prioritized enterprise and its partners, or a conformable enterprise and
its partners that are also conformable enterprises who have indirect exports
that are delivered many times over a certain period of time under a
contract/order with the same buyer or seller, goods may be delivered before
customs declaration. Customs declaration shall be made within 30 days from the
delivery date. The declarant may register the declaration of indirect exports
at the most convenient Sub-department of Customs; tax policies and policies on
management of exports or imports shall be implemented when the customs
declaration is registered. The customs authority only examines documents
related to the delivery of goods instead of carrying out a physical inspection.
The exporter and the importer must keep documents proving each delivery (such
as commercial invoice, VAT invoice, sale invoice, goods dispatch invoice, etc.)
and present them to the customs authority on request.
Article
87. Customs procedures applied to exports or imports of foreign traders who
exercise the right to export or import, foreign-invested companies (except for
EPEs exercising the right to export or import prescribed in Article 77 of this
Circular)
1.
Customs dossier:
In
addition to the documents mentioned in Article 16 of this Circular, the
declarant must submit the following documents:
a) With
regard to exports or imports of foreign traders who exercise the right to
export or import without representative entities in Vietnam:
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a.2) A
contract with a customs brokerage agent: 01 photocopy.
b) The
Certificate of investment in goods trading and relevant activities of the
foreign-invested trader who registers the right to export or import goods of a
foreign-invested company: 01 photocopy;
c) If
customs procedures are followed at the same Sub-department of Customs, the
declarant shall only submit the documents mentioned in Point a and Point b when
following customs procedures for the first time.
2.
Customs procedures:
Customs
procedures applied to exports or imports of foreign traders who exercise the
right to export or import and foreign-invested companies without representative
entities in Vietnam shall comply with Chapter II of this Circular; the
declarant shall specify the documents mentioned in Point. A.1 and Point b
Clause 1 of this Article on the electronic customs declaration (box “License
number”).
Article
88. Customs procedures for goods received and dispatched from transshipment
ports
1. The enterprise
operating the transshipment port shall make 02 original copies of the notice of
goods transshipment (form No. 21/BKTrC/GSQL in Appendix V enclosed herewith)
2. Goods
received and dispatched from the transshipment port is exempt from inspection. If
violations of law are suspected, the customs authority shall check the quantity
of containers, compare the numbers and symbols of containers with the
statement, and carry out physical inspection of goods as prescribed.
3.
Quarterly within 15 days after the end of the reporting period, the
transshipment enterprise must send a report to eh supervisory customs authority
of the transshipment port on the quantity of goods received, dispatched from,
and remain in the transshipment port.
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Article
89. Customs procedures applied to transited goods
1.
Transited goods that are transported directly from the exporting country to the
importing country without passing through any Vietnam’s checkpoint are exempt
from customs procedures.
2.
Customs procedures applied to transited goods that are that are taken to a
depot of a Vietnam's seaport (not bonded warehouse or transshipment area) while
being transported from the exporting country to the importing country:
a) The
trader shall:
Submit a
set of documents to the Sub-department of Customs where goods are imported
which consists of:
a.1) A
written request for permission for goods transit (form No. 22/CKHH/GSQL in
Appendix V enclosed herewith);
a.2) A
bill of lading of the imports: 01 photocopy.
b) The
Sub-department of Customs at the checkpoint shall:
b.1)
Receive and examine the documents;
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b.3)
Monitor the transited shipment until it is exported from Vietnam;
b.4)
Certify that goods have passed through the customs controlled area on the
written request for permission for goods transit after goods are loaded onto
the means of transport;
b.5) In
case transited goods are exported through a checkpoint other than the
checkpoint of import but still in the same seaport system under the supervision
of Customs Department, the customs official shall certify that goods have
passed through the customs controlled area on the request after goods are taken
to the customs controlled area at the checkpoint of export; Goods received and
dispatched from customs controlled areas at checkpoints shall be supervised in
accordance with Article 52 of this Circular;
b.6) If
the transited shipment is suspected of violations, the Director of the
Sub-department of Customs at the checkpoint shall decide a physical inspection
and take appropriate actions as prescribed.
c)
Transited goods must be exported from Vietnam within 30 days from the day on
which they are received and inspected by the Sub-department of Customs at the
checkpoint.
3. Goods
that pass through a Vietnam’s checkpoint and taken to a bonded warehouse or
transshipment area at a Vietnam’s port while being transported from the
exporting country to the importing country shall undergo customs procedures
applied to goods received and dispatched from bonded warehouses and
transshipment areas of Vietnam’s ports.
4.
Transited goods shall be removed from Vietnam through the checkpoint of import.
5.
Transited goods are exempt from inspection. Physical inspection shall be
carried out as prescribed in Article 29 of this Circular if violations of law
are suspected.
Article
90. Customs procedures for goods received and dispatched from free trade zones
within border economic zones
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Goods
received and dispatched from free trade zones within border economic zones must
undergo customs procedures, except for the following cases:
a) Cases
in which customs procedures are exempt:
a.1)
Goods on the list of goods exempt from customs procedures are exported from
other sectors of a border economic zone or from inland to a free trade zone
which is not separated from the outside by hard fences as prescribed in Section
I of Appendix I of Circular No. 109/2014/TT-BTC dated August 15, 2014 of the
Ministry of Finance;
a.2)
Goods that were previously imported on the List of goods dutiable according to section
II of Appendix II enclosed with Circular No. 109/2014/TT-BTC of the Ministry of
Finance are taken from a free trade zone within a border economic zone to
inland;
a.3)
Goods derived from inland products prescribed in Point a.1 of this Clause are
taken from a free trade zone within a border economic zone to inland.
b) Cases
in which customs procedures are optional:
Goods are
stationery, food, consumables used by bought by enterprises in a free trade zone
from inland to serve their operation and life of their employees, except for
the case mentioned in Point a.1 of this Clause.
2.
Customs places
a) The
entities in the free trade zone within a border economic zone must follow
customs procedures at the supervisory Sub-department of Customs of the free
trade zone when exporting and importing goods;
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3. Goods
taken to a free trade zone within a border economic zone from abroad must
undergo customs procedures and apply tax and finance polices that are applied
to such border economic zone.
Where an
entity imports goods as fixed assets of a project of investment in a free trade
zone within a border economic zone, such goods must be suitable for the field
of investment, scale, and purposes of the project, and must be used for such
purposes only.
In case
an entity imports raw materials/supplies to serve manufacturing, processing,
recycling, assembly in a free trade zone within a border economic zone, the raw
materials/supplies shall be managed and accounted for in accordance with
regulations applied to EPEs prescribed in Article 60 of this Circular.
4. When
taking goods mentioned in Clause 1 of this Article to a free trade zone within
a border economic zone from other sectors or from in land and goods traded
among free trade zones, customs procedures are similar to indirect exports
prescribed in Article 86 of this Circular.
5. Goods
exported to abroad from a free trade zone
a) Goods
exported from a free trade zone to abroad shall follow corresponding customs
procedures that suit the export purpose;
b) Where
goods are imported from abroad or inland and then exported at is to abroad, the
number and date of the declaration of imports or VAT invoice or sale invoice
must be written on the declaration of exports.
6. Goods
exported to inland from a free trade zone within a border economic zone:
a) Goods
exported to inland from a free trade zone must follow customs procedures,
except for goods on the list of goods dutiable upon import from abroad to free
trade zones within border economic zones as prescribed by the Ministry of
Finance;
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b.1) In
case of goods manufactured, processed, recycled, or assembled in a free trade
zone without using raw materials/supplies imported from abroad, the declaration
of exports must specify that goods are manufactured from domestic raw
materials/supplies;
b.2) In
case of goods manufactured, processed, recycled, or assembled in a free trade
zone using raw materials/supplies imported from abroad, the entity in the free
trade zone must calculate and amount of imported materials that are converted
into the products being exported to inland (form 23/NLNK-PTQ/GSQL in Appendix V
enclosed herewith) and specify that goods are made of imported raw
materials/supplies on the declaration of exports;
b.3) If
customs procedures for taking goods to the free trade zone have been completed
and then goods are exported at ease to inland, customs procedures are similar
to those for indirect exports prescribed in Article 86 of this Circular. The
declaration of exports must specify that goods are exported at is, the number
and date of the corresponding customs declaration;
b.4) The
entity in the free trade zone must provide the inland enterprise with
sufficient documents and data for the inland enterprise to calculate tax
payable.
7. Goods
processing between entities in free trade zones and inland entities
Customs
procedures are similar to those applied to goods processing between EPEs and
inland entities prescribed in Article 76 of this Circular. The inland entities
shall follow customs procedures at the supervisory Sub-department of Customs of
free trade zones.
8.
Customs supervision of goods received and dispatched from free trade zones
a) The
free trade zone must be separated from the outside (except for Lao Bao Special
Economic Zone in Quang Tri province and Cau Treo Border Economic Zone in Ha Tinh
province to which regulations of the Prime Minister apply) and have customs
control gates in order to monitor goods received and dispatched from free trade
zones;
b) Goods
received and dispatched from free trade zones, goods transported imported to
inland or exported to abroad through free trade zones must go through customs
control gates and supervised by the customs;
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9.
Separate instructions of the Ministry of Finance shall apply to the sale of
duty-free goods to tourists that visit free trade zones within border economic
zones.
Article
91. Customs management of goods entering and dispatched from bonded warehouses
1.
Customs procedures for sending goods to a bonded warehouse from abroad
a) The
declarant shall:
a.1) Complete
the declaration of imports according to Appendix II and the declaration of
multimodal transport as prescribed in Point a Clause 2 Article 51 of this
Circular.
In case
of physical customs declaration as prescribed in Clause 2 Article 25 of Decree
No. 08/2015/ND-CP , the declarant shall complete and submit 02 original copies
of the declaration of imports (form HQ/2015/NK in Appendix IV enclosed
herewith);
a.2)
Submit 01 photocopy of the bill of lading or an equivalent transport document
as prescribed by law (except for goods imported through a land checkpoint)
a.3)
Submit 01 photocopy of the certificate of temporary import number issued by the
Ministry of Industry and Trade for goods temporarily imported for re-export
subject to conditions prescribed by the Ministry of Industry and Trade when
they are sent to the bonded warehouse from abroad before exporting to another
country;
a.4)
Submit 01 original copy of the notice of exemption from inspection or the
notice of inspection result issued by an specialized agency as prescribed by
law.
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a.5)
Update information about goods sent to the bonded warehouse on the goods
inventory software on the bonded warehouse owner and send it to the supervisory
Sub-department of Customs of the bonded warehouse.
b) The
supervisory Sub-department of Customs of the bonded warehouse shall carry out
customs procedures prescribed in section 3 Chapter II of this Circular and
perform the tasks mentioned in Point d.1.1 Clause 2 Article 51 of this
Circular;
c) The
day on which goods are delivered to the bonded warehouse is the day on which
the information about arrival of imports is updated by the customs authority on
the e-customs system;
d) Goods
that are sent to the bonded warehouse before being exported to another country
where the certificate of temporary import number issued by the Ministry of
Industry and Trade is required may only be sent to the bonded warehouse in the
province where the checkpoint of import or checkpoint of export is located;
dd) Goods
sent to the bonded warehouse from abroad may only be imported through the
checkpoints prescribed by the Prime Minister and the Ministry of Industry and
Trade.
2.
Customs procedures for sending goods to a bonded warehouse from a free trade
zone or inland
a) The
declarant shall:
a.1)
Perform the tasks prescribed in Point a Clause 1 Article 52 of this Circular
when registering the declaration of goods exported from inland or a free trade
zone;
a.2)
Update information about goods sent to the bonded warehouse on the goods
inventory software on the bonded warehouse owner and send it to the supervisory
Sub-department of Customs of the bonded warehouse.
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b.1)
Access and print information about the declaration of exports granted customs
clearance on the e-customs system in order to monitor goods delivered to the
bonded warehouse and kept therein;
b.2)
Perform the tasks prescribed in Point c.1.2 Clause 2 Article 51 of this
Circular.
c) The day
on which goods are sent to the bonded warehouse is the day on which the customs
authority confirms on the e-customs system that goods have passed through the
customs controlled area.
3.
Customs procedures for exporting goods from a bonded warehouse:
a) The
declarant shall:
a.1)
Submit 01 photocopy of the goods dispatch note as prescribed by regulations of
law on accounting specifying the numbers of corresponding declarations of
received goods;
a.2)
Update information about goods removed from the bonded warehouse on the goods
inventory software on the bonded warehouse owner and send it to the supervisory
Sub-department of Customs of the bonded warehouse.
a.3) Make
a declaration of independent transport of goods under customs supervision as
prescribed in Clause 1 Article 51 of this Circular.
b) The
supervisory Sub-department of Customs shall:
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b.2)
Perform the tasks prescribed in Point c.3 Clause 1 Article 51 of this Circular
and receive replies from the Sub-department of Customs at the checkpoint of
export.
c) Goods
exported to abroad from the bonded warehouse may only be exported through the
checkpoints prescribed by the Prime Minister and the Ministry of Industry and
Trade;
d) After
goods are taken in the customs controlled area at the checkpoint of export from
a bonded warehouse, the Sub-department of Customs at the checkpoint of export
shall monitor goods until they are actually exported from Vietnam’s territory.
If goods are not exported by 15 days from the day on which goods arrive at the
checkpoint of export or the checkpoint of export is changed, the Sub-department
of Customs at the checkpoint of export must notify the supervisory
Sub-department of Customs of the bonded warehouse for monitoring in
cooperation. Goods exported through checkpoint by road or by river shall be
confirmed that they have passed through the customs controlled area at the
checkpoint of export.
4.
Customs procedures for importing goods to inland or a free trade zone from the
bonded warehouse:
a) The
declarant shall:
a.1)
Update information about goods dispatched from the bonded warehouse on the
goods inventory software on the bonded warehouse owner and send it to the
supervisory Sub-department of Customs of the bonded warehouse;
a.2)
Perform the tasks prescribed in Point a Clause 2 Article 52 of this Circular at
the supervisory Sub-department of Customs of the bonded warehouse.
b) The
supervisory Sub-department of Customs shall:
b.1)
Compare information about goods dispatched from the bonded warehouse on the
declaration of goods imported to inland or free trade zone on the e-customs
system with information in the inventory software; print and keep documents
together with documents about goods delivered to the bonded warehouse;
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c) The
following goods must not be imported to inland from a bonded warehouse:
c.1) Goods
that are required to follow import procedures at a checkpoint;
c.2)
Goods on the list of imports that must not be moved to another custom post
outside the checkpoint area or vice versa prescribed by the Prime Minister,
except for raw materials/supplies, machinery, and equipment imported to serve
manufacturing, processing of goods, and goods manufactured or processed in
Vietnam.
5.
Customs procedures for sending goods from a bonded warehouse to another:
a) Goods
that are removed from the old bonded warehouse shall follow customs procedures
prescribed in Clause 4 of this Article;
b) Goods
that are delivered to the new bonded warehouse shall follow customs procedures
prescribed in Clause 1 of this Article;
c) The
period of goods retention in the bonded warehouse begins from the day on which
goods are delivered to the old bonded warehouse.
6. With
regard to goods transported from a checkpoint, from a bonded warehouse to
another, from another location to a bonded warehouse and vice versa that are
under the management of the same Sub-department of Customs, the monitoring of
goods being delivered between such locations shall be decided by Customs
Department of the province.
7. If
violations of law are suspected, the Director of the supervisory Sub-department
of Customs of the bonded warehouse shall decide whether to carry out a physical
inspection before goods are delivered to or dispatched from the bonded
warehouse. The inspection result shall be written on the notice of inspection
result (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith.
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9.
Reporting bonded warehouse inventory:
a) The
bonded warehouse owner shall monitor and finalize bonded warehouse lease
contracts with goods owners. On every 15th of the first month of the
next quarter, the bonded warehouse owner shall send the supervisory
Sub-department of Customs a written notification of goods condition and
operation of the bonded warehouse (form 24/BC-KNQ/GSQL in Appendix V enclosed
herewith); the Sub-department of Customs shall send a summary report to Customs
Department on the 25th of the first month of the quarter;
b) The
supervisory Sub-department of Customs of the bonded warehouse is responsible
for monitoring the warehouse inventory on the basis of customs declarations of
goods sent to the bonded warehouse and the inventory software of the bonded
warehouse owner; time limit for retention of goods in the bonded warehouse,
compare with the notification of goods condition and operation of the bonded
warehouse. If the quantity of goods in inventory is suspected, the Director of
the Sub-department of Customs shall decide a site inspection, compare with
information on the inventory software of the bonded warehouse owner.
10. Every
year, the Customs Department of the province shall inspect the operation of
bonded warehouses and the adherence to law of bonded warehouse owners, then
submit the inspection result to the General Department of Customs. Customs
Departments shall carry out surprise inspections if violations of law are
suspected.
Article
92. Customs supervisions applied to goods delivered to, dispatched from CFS,
and services therein
1.
Exports sent to a CFS
According
to information about the export shipment sent by the Sub-department of Customs
where the customs declaration is registered, the supervisory Sub-department of
Customs of the CFS shall receive the shipment, compare with information on the
e-customs system in order to send goods to the CFS.
At the
request of the Sub-department of Customs where the customs declaration is
registered, the customs official in charge of the CFS shall carry out physical
inspection of goods as prescribed in Clause 11 Article 29 of this Circular.
2.
Imports sent to a CFS
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3.
Supervision of services provided in the CFS
Services
provided in the CFS must be supervised by the customs. When consolidating
export shipments into one container, the provider of LCL consolidation services
must compile of list of consolidated cargo (form No. 25/DMXK-CFS/GSQL in
Appendix V enclosed herewith). When the consolidation is completed, the customs
official shall make a confirmation on the list, return 01 copy of it to the
provider of LCL consolidation services, and keep 01 copy at the customs
authority.
4.
Management of goods sent to the CFS
a) After
the quantity goods on the Master Bill are completed imported to inland or
completely exported to another country, the provider of LCL consolidation
services shall monitor goods according to each Master Bill;
b) With
regard to exports sent to the CFS, according to the list of consolidated cargo,
the provider of LCL consolidation services shall monitor the list of overdue
goods in the CFS as prescribed in Clause 3 Article 61 of the Law on Customs.
5.
Reporting CFS inventory:
On the 5th
of the first month of the next quarter, the provider of LCL consolidation
services shall send the supervisory Sub-department of Customs of the CFS a
written notification of goods condition and operation of the CFS (form No.
26/NXT-CFS/GSQL in Appendix V enclosed herewith). If the provider of LCL
consolidation services uses inventory software which is connected with the
customs, the supervisory Sub-department of Customs of the CFS shall access the
inventory report on the software.
Article
93. Customs procedures applied to exports/imports on an all-inclusive
declaration
1.
Customs procedures for exports/imports that are delivered before the customs
declaration is registered:
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a.1)
Exported, importer electricity;
a.2)
Goods sold in international area at international airports (except duty-free
goods);
a.3)
Goods provided for passengers on international flights;
a.4)
Aviation fuel for outbound aircraft;
a.5)
Indirect exports that are delivered many times in a day or a month as
prescribed in Clause 6 Article 86 of this Circular.
b) The
declarant shall:
b.1)
Complete the customs declaration according to Appendix II enclosed herewith;
b.2)
Submit a customs dossier as prescribed in Article 16 of this Circular which
contains documents certifying every delivery of goods (sale invoice, commercial
invoice, goods dispatch invoice, etc.); compile a list of documents certifying
deliveries of goods (form No. 27/THCT-KML/GSQL in Appendix V enclosed herewith)
and submit them to the customs authority while following customs procedures.
With regard to exported/imported electricity, the declarant shall submit
documents proving electricity consumption in the month on the first day of the
next month; customs procedures for provision of aviation fuel for outbound
aircraft shall be completed within 30 days.
c) After
the declarant submits the customs dossier by the deadline advertisement
prescribed in Point b of this Clause, the customs authority shall carry out
customs procedures according to section 3 Chapter II of this Circular and shall
not carry out physical inspection of goods.
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a) Goods
that are delivered after the customs declaration is registered must satisfy the
conditions in Clause 8 Article 25 of Decree No. 08/2015/ND-CP .
b) The
declarant shall:
b.1) Make
the customs declaration and submit the customs dossier prescribed in Article 16
of this Circular; submit 01 photocopy of the contract, export/import license
issued by a competent authority (if such licensed is required by law) and
present the original for comparison and issuance of the monitoring sheet;
b.2) The
previous customs declaration that was grated customs clearance may be used to
obtain customs clearance for each shipment;
b.3) Make
additional declaration if accurate information about the shipment is received
after the shipment is completely delivered.
c) The
customs authority shall:
c.1)
Receive, register the customs dossier;
c.2) Make
a logbook of exported/import goods (form No. 28/STD/GSQL in Appendix V enclosed
herewith);
c.3)
Carry out customs procedures for each shipment of export/import of goods and
write the quantity of each shipment in the logbook;
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3.
Customs procedures for exported/import goods on an all-inclusive declaration
shall be followed at one Sub-department of Customs.
Article
94. Customs procedures for trading, exchange of goods of border residents
1. Any
citizen who has a permanent residence in the bordering area of Vietnam and
China, Laos, or Cambodia may trade in and/or exchange goods on the list of goods
manufactured in bordering countries that are imported/exported in the form of
trading or exchanging by border residents issued by the Ministry of Industry
and Trade.
If the
goods traded/exchanged are not on the list of the quantity of goods or exceeds
the allowance prescribed by relevant regulations of law, the owners of goods
must follow customs procedures for import of goods as prescribed in this
Circular.
2. The
Prime Minister’s Decision on management of border trading with bordering
countries and its guiding documents shall apply to the trading, exchange of
goods of border residents, and policies thereon. The Ministry of Finance shall
specify customs procedures for these activities.
Chapter
V
HANDLING REFUSAL OF GOODS
Article
95. Refusal of goods
1. The
consignee written on the bill of lading may refuse to receive goods in the
following cases:
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b) Goods
are not conformable with the bonded warehouse lease contract or the consignor
does not adhere to the terms of the bonded warehouse lease contract.
2. The
customs authority shall not impose penalties if the consignee refuses to
receive goods before the customs declaration classification result is given.
The consignee that refuses to receive goods after the result is given shall
incur penalties as prescribed by law.
Article
96. Handling refused goods
1. If the
consignee refuses to receive goods because the consignor fails to adhere to the
sale contract or bonded warehouse lease contract, the consignee shall submit a
set of documents to customs authority which consists of:
a) A
written notification of refusal of goods, specifying the reasons and solutions
(re-export, destruction, confiscation, or selling at auction);
b)
Documents proving that the consignor fails to adhere to the sale contract or
bonded warehouse lease contract;
c) The
notification and request for settlement of the consignor (if any).
If goods
are sent to a wrong address, the consignee shall send the customs authority a
written notification of refusal of goods.
2. Places
for notifying refusal of goods:
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b) If goods
are already transported to a bonded warehouse, CFS, or a customs place outside
the checkpoint area, the consignee shall notify the Sub-department of Customs
where the customs declaration is registered.
3. Based
on documents the submitted by the consignee, the Sub-department of Customs
where goods are supervised shall cooperate with the customs control team in
carrying out a physical inspection of the entire shipment in order to classify
and handle it as prescribed in Clause 4 of this Article.
4.
Classification and handling
Goods
refused by the consignee written on the bill of lading shall be classified and
handled in accordance with the Circular of the Minister of Finance on handling
of unclaimed goods in customs controlled areas. Additional instructions:
a) In
case refused goods are re-exported: Based on the documents submitted by the
consignee, the Sub-department of Customs where goods are supervised shall
supervise re-export of goods from Vietnam’s territory right at the checkpoint
of import;
b) In
case refused goods are destroyed: The destruction shall be carried out by the
Customs Department of the province. The destruction cost shall be deducted from
deposit paid by the consignee’s or the incurred by the bonded warehouse owner;
c) If
refused goods are confiscated and liquidated: The Customs Department of the
province shall issue the decision on confiscation and liquidation. The revenues
for liquidation after deducting costs shall be paid to state budget.
Chapter
VI
PROCEDURES FOR ESTABLISHMENT, RELOCATION,
EXPANSION, CONTRACTION, SHUTDOWN OF CUSTOMS PLACES, INLAND GOODS INSPECTION
PLACES; OFF-AIRPORT CARGO TERMINAL
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1.
Conditions for establishment:
a) The customs
place is on the master plan for ICD system announced by the Prime Minister;
b) The
area is 10 hectares or over;
c) The
working conditions of the customs are satisfactory, such as the office
building, goods inspection site, equipment serving customs supervision and
inspection, exhibit storage;
d) The
depot area must be separated from surrounding areas by sturdy fences, have a
camera system, electronic scales, and other equipment serving customs clearance
of goods. Goods entering, leaving the depot area must be monitored by a
computer system connected with the customs.
2.
Application for establishment:
a) A
written application form No. 03 in Appendix IX enclosed herewith: 01 original
copy;
b) A
written approval for establishment of the ICD granted by the Ministry of
Transport (unless the ICD has been included in the master plan by the Ministry
of Transport): 01 original copy;
c) A
Certificate of Business Registration that covers storage services: 01
photocopy.
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a) The
application shall be sent to the Customs Department of the province in which
the customs place is located;
b) Within
01 working days from the day on which valid and sufficient documents are
received, the Customs Department shall:
b.1)
Examine the documents:
b.2) Carry
out a site inspection of the depot area;
b.3)
Assess fulfillment of the conditions prescribed in Clause 1 of this Article;
send a proposal and report together with the application to the General
Department of Customs.
c) Within
10 working days from the day on which the report and application are received,
the General Department of Customs must complete appraising, reporting, and
requesting the Minister of Finance to issue a decision on establishment of the
customs place. If any of the condition is not fulfilled, the General Department
of Customs shall notify the Customs Department and the applicant in writing.
4.
Shutdown of a customs place at an ICD.
a) Cases
of shutdown:
a.1) The
shutdown is requested by the Customs Department of the province because the
conditions for customs supervision and inspection and other conditions for
establishment in Clause 1 of this Article are not satisfied;
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a.3) The
customs place is not put into operation within 06 months from the issuance of
the decision on establishment without satisfactory explanation;
a.4) The
enterprise commits 03 customs offenses related to management, supervision of
goods at the customs place within 01 year which result in fines that are beyond
the competence to impose of the Director of the Sub-department of Customs.
b) The
customs declaration shall request the Ministry of Finance to issue a decision
to shut down the customs place based on the report and proposal of the Customs
Department or the written request of the enterprise.
5. Any
enterprise that wishes to contract, expand, or relocate the customs place at
the ICD shall submit an application to Customs Department of the province if
the conditions prescribed in Clause 1 of this Article are satisfied. The
application consists of:
a) A
written request for approval for relocation, expansion, or contraction: 01
original copy;
b) The
diagram of the depot area after relocation, expansion, or contraction: 01
photocopy;
c)
Documents proving the right to use the expanded depot area or the new depot
area (in case of relocation).
Procedures
for relocation, expansion, contraction are similar to procedures for
establishment of a customs place at the ICD prescribed in Clause 3 of this Article.
The expansion, contract of area of the customs place shall be decided by the
General Department of Customs.
6. If the
name of the owner of the customs place is changed according to the Certificate
of Business Registration, the enterprise shall send a written notification to
the supervisory Sub-department of Customs of the customs place.
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Article
98. Customs place outside checkpoint area
1.
Conditions for establishment:
a) The
customs place is in the master plan of the Ministry of Finance for the network
of customs places outside checkpoint area;
b) The
area is 01 hectares or over;
c) The
working conditions of the customs such as the office building, goods inspection
site, equipment (electronic scales, scanners, etc.), exhibit storage are
satisfactory;
d) The
depot area must be separated from surrounding areas by sturdy fences, have a
camera system, electronic scales, and other equipment serving quick customs
clearance of goods. Goods entering, leaving the depot area must be monitored by
a computer system connected with the customs.
2.
Application for establishment:
a) A
written application form No. 03 in Appendix IX enclosed herewith: 01 original
copy;
a) A
written approval issued by the People’s Committee of the province in which the
customs place is located: 01 original copy;
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3. The
establishment, shutdown, relocation, expansion, contraction, transfer, or
change of name of owner of a customs place outside checkpoint area are similar
to those of the customs place at an ICD prescribed in Clauses 3, 4, 5, 6, 7,
Article 97 of this Circular.
Article
99. off-airport cargo terminal
1.
Conditions for establishment:
a)
off-airport cargo terminals shall be established in:
a.1)
Areas adjacent to civil international airports;
a.2)
Industrial parks, hi-tech zones, export-processing zones.
The
distance from the said areas to an civil international airport shall not exceed
50 km.
b) The
minimum area is 2,000 m2 (including depot area and auxiliary works);
c) The
off-airport cargo terminal owner is a enterprise established under the law
which has a system of storage for exports or imports in a civil international
airport that is not longer than 50 km from the off-airport cargo terminal;
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dd) The
depot area is separated from surrounding areas by study fences; exports and
imports are stored in separate places;
e) The
owner has a system of accounting records and IT applications to manage the
inventory. The warehouse must have a surveillance camera system that meet
standards for supervision of goods inventory of the customs.
2.
Application for establishment:
a) A
written application form No. 03 in Appendix IX enclosed herewith: 01 original
copy;
b) A
written approval for establishment of the off-airport cargo terminal granted by
the Ministry of Transport: 01 original copy;
c) A
written approval for location where the off-airport cargo terminal is built
granted by the People’s Committee of the province: 01 original copy;
d) A
Certificate of Business Registration that covers storage services: 01
photocopy;
dd) Documents
proving the legal land use right: 01 photocopy.
3. The
establishment, shutdown, relocation, expansion, contraction, transfer, or
change of name of owner of an off-airport cargo terminal are similar to those
of the customs place at an ICD prescribed in Clauses 3, 4, 5, 6, 7, Article 97
of this Circular.
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1.
Conditions for establishment:
Every
concentrated goods inspection site invested by a customs authority or depot
operator must satisfy the conditions below:
a) The
inspection site that belongs to a particular Sub-department of Customs must be
adjacent to the Sub-department of Customs (hereinafter referred to as “separate
inspection site”); The good inspection site shared by multiple Sub-departments
of Customs must not be longer than 20 km away from any Sub-department of
Customs;
b) The
minimum area of a separate inspection site is 5,000 m2, shared
inspection site 10,000 m2;
c)
Facilities and equipment:
c.1) The
working conditions of the customs such as the office building, goods inspection
site, equipment (electronic scales, scanners, etc.), exhibit storage are
satisfactory;
c.2) The
depot area must be separated from surrounding areas by sturdy fences and have
surveillance cameras;
c.3)
Goods entering, leaving the depot area must be monitored by a computer system
connected with the customs.
2.
Application for establishment:
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a.1) A
written application form No. 03 in Appendix IX enclosed herewith: 01 original
copy;
a.2) A
certificate of land use right (LUR): 01 photocopy.
b) If the
concentrated inspection site is invested by an enterprise:
b.1) A
written application form No. 03 in Appendix IX enclosed herewith: 01 original
copy;
b.2)
Documents proving the LUR: 01 photocopy;
b.3) A
Certificate of Business Registration that covers storage services: 01
photocopy;
3.
Establishment procedures:
a) The
application shall be sent to the Customs Department of the province in which
the concentrated inspection site is located;
b) Within
01 working days from the day on which valid and sufficient documents are
received, the Customs Department shall:
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b.2)
Carry out a site inspection of the depot area;
b.3)
Assess fulfillment of the conditions prescribed in Clause 1 of this Article;
send a proposal and report together with the application to the General
Department of Customs.
c) Within
05 working days from the day on which the report and application are received,
the General Department of Customs shall consider issuing a decision on
establishment of the concentrated inspection site. If any of the condition is
not fulfilled, the General Department of Customs shall notify the Customs
Department and the applicant in writing.
4.
Shutdown of a concentrated inspection site
a) Cases
of shutdown:
a.1) The
shutdown is requested by the Customs Department of the province because the
conditions for customs supervision and inspection and other conditions for establishment
in Clause 1 of this Article are not satisfied;
a.2) The
shutdown is requested in writing by the enterprise;
a.3) The
inspection site is not put into operation within 06 months from the issuance of
the decision on establishment without satisfactory explanation;
a.4) The
enterprise commits 03 customs offenses related to management, supervision of
goods at the concentrated inspection site within 01 year which result in fines
that are beyond the competence to impose of the Director of the Sub-department
of Customs.
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5. Any
enterprise that wishes to contract, expand, relocate, or transfer the ownership
of the concentrated inspection site, shall submit an application to Customs
Department of the province if the conditions prescribed in Clause 1 of this
Article are satisfied. The application consists of:
a) A written
request for approval for relocation, expansion, or contraction: 01 original
copy;
b) The
diagram of the depot area after relocation, expansion, or contraction: 01
photocopy;
c)
Documents proving the right to use the expanded depot area or the new depot
area (in case of relocation).
Procedures
for relocation, expansion, contraction are similar to procedures for
establishment of a concentrated inspection site prescribed in Clause 3 of this
Article. The expansion, contract of area of the inspection site shall be
decided by the Customs Department of the province.
6. If the
name of the owner of the concentrated inspection site which was permitted to be
established by the General Department of Customs is changed according to the
Certificate of Business Registration, the enterprise shall send a written
notification to the supervisory Sub-department of Customs of the inspection
site.
7. In
case a concentrated inspection site is relocated, the old site shall be shut
down and the new site shall be established as prescribed in this Article.
Article
101. Places for gathering, inspecting exports or imports at the border
(hereinafter referred to as “border gathering site”)
1.
Conditions for establishment:
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b) The
minimum area is 5.000 m2;
c) The
working conditions of the customs such as the office building, goods inspection
site, equipment (electronic scales, scanners, etc.), exhibit storage are
satisfactory;
d) The
depot area must be separated from surrounding areas by sturdy fences and have
surveillance cameras;
dd) Goods
entering, leaving the depot area must be monitored by a computer system
connected with the customs.
2.
Application for establishment:
a) A written
application form No. 03 in Appendix IX enclosed herewith: 01 original copy;
b)
Documents proving the LUR: 01 photocopy;
c) A
Certificate of Business Registration that covers storage services: 01
photocopy.
3. The
establishment, shutdown, relocation, expansion, contraction, transfer or change
of name of owner of an gathering site are similar to those of the inspection
sites prescribed in Clauses 3, 4, 5, 6, 7, Article 100 of this Circular.
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1. The
on-site inspection shall be carried out where machinery, equipment, materials,
components, supplies imported for construction of the factory, building, for
execution of a project, serving manufacturing of goods or exports are gathered.
2.
Establishment procedures:
a) The
enterprise shall send the Customs Department of the province in which the
construction or factory is located an application for recognition of an on-site
inspection area which is enclosed with the diagram of area;
b) Within
05 working days from the day on which sufficient documents are received, the
Customs Department shall examine the documents, carry out a site inspection,
and issue a decision on recognition which is effective for 02 years from its
issuance date. If the enterprise wishes to extend this period upon expiration,
Customs Department shall consider extending it for not more than 02 years.
If the
proposed location does not satisfy customs inspection requirements, the
enterprise must be notified in writing.
3. The enterprise
shall prepare the site and inspection equipment at the construction
site/factory, and only use goods for manufacturing or construction after they
are granted customs clearance by the customs.
4. After
the construction, installation is completed or the factory no longer needs the
customs authority to carry out physical inspection of goods at such area, the
enterprise must send the Customs Department of the province a written request
for shutdown of the inspection area.
Chapter
VII
TAX EXEMPTION, CONSIDERATION OF TAX
EXEMPTION, TAX REFUND, AND OTHER REGULATIONS ON TAXES ON EXPORTS OR IMPORTS
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Article
103. Cases of tax exemption
1. Goods
temporarily imported or temporarily exported to participate in fairs,
exhibitions, product introduction; machinery, equipment, professional
instruments temporarily imported or temporarily exported serving conventions,
seminars, feasibility study, sports competition, art performances, medical
examination and treatment; components and spare parts for replacement, repair
of sea-going vessels, foreign aircraft; machinery and equipment temporarily
imported to serve research and development of products; temporarily imported
machinery, equipment, professional instruments that are eligible for tax
exemption according to Clause 17 of this Article or might be eligible for tax
refund according to Clause 9 Article 114 of this Circular shall be exempt from
import duty upon temporary import and exempt from export duty upon re-export,
or exempt from export duty upon temporary export and exempt from import duty
upon re-import.
Tax shall
be charged if goods are not re-exported or re-imported by the deadline
prescribed in Decree No. 08/2015/ND-CP .
2.
Belongings of Vietnamese entities or foreign entities brought into Vietnam or
to abroad within the duty-free allowance upon their entry/exit, including:
a)
Belongings carried along by foreign entities when they are permitted to reside
or work in Vietnam at the invitation of competent authorities or when they
leave Vietnam at the end of the period of residence/work in Vietnam;
b)
Belongings of Vietnamese entities that are permitted to take them abroad for
business and work, and are imported back in Vietnam at the end of the period;
c)
Belongings carried along by Vietnamese families/individuals who are residing
overseas and permitted to reside in Vietnam or Vietnamese families/individuals
permitted to reside overseas; belongings carried along by foreigners when they
are permitted to reside in Vietnam or when they are permitted to reside
overseas.
Among the
cars, motorbikes carried along by families/individuals when they are permitted
to reside in Vietnam, tax exemption is only granted to one piece of a type.
Belongings
shall be identified in accordance with Clause 5 Article 5 of the Law on Export
and import duty and its guiding documents.
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4. Goods
exported or imported for processing under contracts are exempt from export
duty, import duty as prescribed in Clause 4 Article 12 of Decree No.
87/2010/NÐ-CP, including:
a) Goods
exempt from tax under processing contracts include:
a.1) Raw
materials/supplies imported, exported for processing;
a.2)
Imported, exported supplies that are used during the manufacturing or
processing (paper, chalk, pen, marker, pins, printing ink, glue brush, printing
frame, polishing oil, etc.);
a.3)
Goods imported, exported as samples serving processing operations;
a.4)
Machinery and equipment imported, exported serving processing operations as
agreed in the processing contract. They must be re-export or re-import upon the
expiration of the processing contract. Otherwise, tax must be declared and tax
as prescribed. If they are retained as gifts, export duty/import duty shall be
exempt as instructed in Clause 4 Article 107 of this Circular;
a.5)
Processed products that are re-exported (if export duty is incurred);
a.6)
Finished products imported to be attached on processed products or packed with
processed products as full packs to be exported; components, parts imported
serving repair of processed exports are eligible for tax exemption as if raw
materials/supplies imported for inward processing if all of the conditions
below are satisfied:
a.6.1)
They are mentioned in the processing contract or its appendices;
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a.7)
Goods imported for inward processing and permitted to be destroyed in Vietnam
as prescribed by law, provided procedures prescribed in this Circular are
completed.
b) With
regard to raw materials/supplies that are manufactured or purchased in Vietnam
by the processor and subject to export duty, the declarant shall declare,
calculate export duty on such raw materials/supplies on the declaration of
processed goods to be exported (including exported products in the form of
indirect export).
c) Goods
exported to abroad for outward processing shall be exempt from export duty. When
they are re-imported to Vietnam, import duty on processed imports must be paid
(tax shall not be imposed on the value of raw materials/supplies exported under
the processing contract). Import duty is imposed according to the quantity of
processed products that are imported, their origins which are determined
according to regulations on origins of the Ministry of Industry and Trade;
d) Import
duty on raw materials/supplies, machinery, and equipment and processed products
used as payment for processing by the foreign party shall be charged upon their
import.
dd)
Import duty on waste and rejects within the consumption rate and rate of loss
that satisfy requirements in Article 30 of Decree No. 187/2013/ND-CP and are
agreed in the processing contract is similar to waste, rejects imported as raw
materials/supplies for manufacturing of domestic exports prescribed in Article
71 of this Circular.
5.
Exports or imports within the duty-free allowance of individuals entering,
exiting Vietnam; goods within duty-free allowance sent by expressed mail as
prescribed by the Government and the Prime Minister.
a)
Exports or imports within the duty-free allowance for luggage of individuals
entering, exiting Vietnam:
a.1) For
exiting individuals: Except for the goods on the list of goods banned from
export of goods subject to conditions for export, duty-free allowance is not
imposed upon other items in the luggage of an individual exiting Vietnam;
a.2)
Individuals entering Vietnam:
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a.2.2) If
goods imported in excess to the duty-free allowance shall incur import duty. If
the total tax payable is smaller than VND 100,000, it will be exempt. The
entering individual may select certain items in the luggage on which tax will
be paid;
b) Goods
sent by express mail:
Tax shall
be exempt if the value of goods sent by express mail is within the duty-free
allowance according to regulations of the Prime Minister on value of duty-free
allowance for imports sent by express mail. If imports exceed the duty-free
allowance, tax on the whole shipment shall be paid. If tax payable on the whole
shipment is smaller than VND 50,000, it will be exempt.
6. Goods
traded, exchanged by border residents are exempt from export duty and import
duty if they do not exceed the duty-free allowance. Otherwise, the quantity of
goods that exceeds the allowance shall incur tax.
The Prime
Minister shall issue regulations on border residents and duty-free allowance
for goods traded/exchanged by border residents.
7. Goods
imported as fixed assets of projects of investment in the fields eligible for
preferential import duty prescribed in Appendix I of the Government's Decree
No. 87/2010/ND-CP or administrative divisions eligible for preferential import
duty prescribed in Decree No. 218/2013/ND-CP , Decree No. 91/2014/ND-CP , and
Decree No. 53/2010/ND-CP ; projects of investment funded by ODA exempt from import
duty include:
a)
Machinery and equipment that:
a.1) suit
the field, target, and scale of the project; and
a.2)
comply with regulations on fixed assets in Circular No. 45/2013/TT-BTC dated
April 25, 2013 of the Ministry of Finance;
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b.1) The
list of dedicated means of transport mentioned in this Point shall be compiled
by the Ministry of Planning and Investment;
b.2) The
list or criteria for identification of means of transport in technological
lines mentioned in this Point shall be compiled by the Ministry of Science and
Technology.
c)
Components, parts, detachable parts, fittings, molds, accessories that are used
for assembly of complete machinery, equipment, and means of transport eligible
for tax exemption mentioned in Point a Decree Point b of this Clause shall be
eligible for tax exemption if :
c.1) They
are components, parts of machinery, equipment, and means of transport imported
as complete knockdown kits;
c.2) They
are components, parts, detachable parts, fittings, molds, accessories used for
assembling, connecting machinery and equipment together in order to ensure the
normal operation of the e-customs system of machinery and equipment.
d) Raw
materials/supplies that cannot be domestically manufactured used for
manufacturing of machinery and equipment in technological lines or components,
parts, detachable parts, fittings, molds, accessories mentioned in Point c of
this Clause that are used for assembly of complete machinery and equipment
mentioned in Point a of this Clause.
The list
of raw materials/supplies that can be domestically manufactured which is the
basis for granting tax exemption shall be compiled in accordance with
regulations of the Ministry of Planning and Investment;
e)
Building materials that cannot be domestically manufactured.
The list
of building materials that can be domestically manufactured which is the basis
for granting tax exemption shall be compiled in accordance with regulations of
the Ministry of Planning and Investment.
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The list
of permissible imported plant varieties and animal breeds which is the basis
for granting tax exemption shall be compiled in accordance with regulations of
the Ministry of Agriculture and Rural Development.
9. Tax exemption
for imports mentioned in Clause 7 and Clause 8 of this Article also applies to
project expansion, change or innovation of technology.
10. The
first import of goods mentioned in Appendix II enclosed with Decree No.
87/2010/ND-CP shall be exempt from tax if they are imported as fixed assets of
projects eligible for preferential import duty, ODA-funded projects in
construction of hotels, office buildings, apartments for lease, housing,
shopping malls, technical services, supermarkets, golf courses, tourist
resorts, sports centers, entertainments centers, medical facilities, training
institutions, cultural centers, finance, banking, insurance audit, consultancy
establishments.
The
projects of which imports are exempt from tax exemption for the first time as
prescribed in this Clause shall not be granted the tax exemption mentioned in
other Clauses of this Article.
11.
Imports serving petroleum activities, including:
a)
Machinery and equipment that satisfy the conditions in Point a Clause 7 of this
Article; dedicated means of transport serving petroleum activities; worker
shuttles including passenger cars with 24 seats or more and watercraft;
components, parts, detachable parts, fittings, molds, accessories that are
installed to or used together with the aforesaid machinery, equipment, and
dedicated means of transport that satisfy conditions in Point c Clause 7 of
this Article.
The list
or criteria for identification of dedicated means of transport serving
petroleum activities mentioned in this Point shall be compiled by the Ministry
of Science and Technology;
b)
Supplies serving petroleum activities that cannot be domestically manufactured.
The list
of supplies serving petroleum activities that can be domestically manufactured
which is the basis for granting tax exemption shall be compiled in accordance
with regulations of the Ministry of Planning and Investment;
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d) Office
equipment serving petroleum activities;
dd) Other
temporarily imports serving petroleum activities.
In case
the goods mentioned in this Clause are imported by a sub-contractor or another
entity, including those imported directly, via entrustment, bidding, via lease
and sublease to supply for entities engaged in petroleum exploration and
extraction under a petroleum service contract or goods supply contract, they
are also exempt from import duty.
12. With
regards to goods of shipyards, exported sea-going vessels shall be exempt from
export duty. Import duty on the following articles is exempt:
a)
Machinery and equipment imported as fixed assets that satisfy the conditions in
Point a Clause 7 of this Article;
b) Means
of transport in the technological lines as fixed assets.
The list
or criteria for identification of means of transport in technological lines
mentioned in this Point, which is the basis for granting tax exemption, shall
be compiled by the Ministry of Science and Technology;
c) Raw
materials/supplies, semi-finished products serving ship building that cannot be
domestically manufactured.
The list
of raw materials/supplies and semi-finished products serving ship building that
can be domestically manufactured, which is the basis for granting tax
exemption, shall be compiled in accordance with regulations of the Ministry of
Planning and Investment.
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The list
of raw materials/supplies directly serving production of software programs that
can be domestically manufactured, which is the basis for granting tax
exemption, shall be compiled in accordance with regulations of the Ministry of
Planning and Investment.
14. The
following goods imported for R&D shall be exempt from import duty:
machinery, equipment, spare parts, supplies, means of transport that cannot be
domestically manufactured, technologies unavailable in Vietnam; documents,
books, newspapers, academic journals, and digital sources of information about
science and technology.
The list
of machinery, equipment, spare parts, supplies, means of transport directly
serving R&D that can be domestically manufactured, which is the basis for
granting tax exemption, shall be compiled in accordance with regulations of the
Ministry of Planning and Investment.
15.
Import duty on raw materials/supplies and components that cannot be
domestically manufactured and are imported to serve the manufacturing of
projects of investment in the following fields and areas shall be exempt for 05
years from commencement date of manufacturing:
a) The
fields in which investment is encouraged prescribed in Appendix I enclosed with
Decree No. 87/2010/ND-CP (except for projects of manufacturing/assembly of
cars, motorbikes, air conditioners, heaters, refrigerators, washing machines,
electric fans, dish washing machines, disc players, sound systems, electric
irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and
other articles on which import duty is not exempt according to the Prime
Minister’s decisions);
b)
Extremely disadvantaged areas on the List of areas eligible for preferential
corporate income tax enclosed with Decree No. 218/2013/ND-CP , Decree No.
91/2014/ND-CP , and Decree No. 53/2010/ND-CP (except for projects of
manufacturing/assembly or cars, motorbikes, air conditioners, heaters,
refrigerators, washing machines, electric fans, dish washing machines, disc
players, sound systems, electric irons, water heaters, hair dryers, hand
dryers, alcohols, beer, tobacco, and other articles on which import duty is not
exempt according to the Prime Minister’s decisions).
The
5-year tax exemption period begins on the day on which the manufacturing is
commenced, which is confirmed by the management board of the industrial park,
export-processing zone, hi-tech zone, economic zone, etc. where the enterprise
is operating, or confirmed by the Department of Industry and Trade of the
province in which project is located (if the project is not located within the
aforementioned zones).
The list
of raw materials/supplies and components that can be domestically manufactured,
which is the basis for granting tax exemption, shall be compiled in accordance
with regulations of the Ministry of Planning and Investment.
The
taxpayer must pay tax on the quantity of imported raw materials/supplies and
components that exceed the manufacturing demand after the 5-year tax exemption
period expires.
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17.
Machinery, equipment, means of transported temporarily imported to Vietnam by a
foreign contractor to serve an ODA project in Vietnam shall be exempt from
import duty upon temporary import and exempt from export duty upon re-export.
At the expiration of the time limit for project execution, the foreign
contractor must re-export the goods. Liquidation or transfer of goods in
Vietnam instead of re-export is subject to permission by competent authorities.
In this case import duty shall be paid as prescribed.
Passenger
cars with fewer than 24 seats and cars designed for transporting both passengers
and cargo that are equivalent to passenger cars with fewer than 24 seats must
not be temporarily imported for re-export. Any foreign contractor that wishes
to import them to Vietnam must pay import duty. When the construction is
completed, the foreign contractor must re-export the vehicles that were
imported and receive a refund of the import duty that was paid. The refund
level is specified in Clause 9 Article 114 of this Circular.
18. Raw
materials/supplies and components that cannot be domestically manufactured and
imported to serve the manufacturing of projects in border economic zones shall
be exempt from tax as prescribed by the Prime Minister on financial policies on
border economic zones.
19. Goods
imported for sale in duty-free shops under the Prime Minister’s decisions shall
comply with instructions of the Ministry of Finance.
If
complimentary goods, sample goods are provided free of charge by the foreign
party for a duty-free shop to sell together with goods therein, such
complimentary goods and sample goods are exempt from import duty. Both
complimentary goods and sample goods must be supervised by the customs
authority as if goods imported for sale in duty-free shops.
20. Tax
exemption is special cases prescribed in Clause 20 Article 12 of Decree No.
87/2010/ND-CP .
21. Goods
exempt from import duty under international agreements
22.
Additional instructions:
a) In
case an entity eligible for exemption of tax on goods imported as fixed assets
as prescribed in this Article does not import goods but instead receives goods
exempt from import duty from another entity in Vietnam, then the transferee is
still eligible for exemption of import duty and the transferor is not required
to pay tax arrears as long as the transfer price is not inclusive of import
duty;
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c) Goods,
equipment imported as fixed assets of a preferential project and transferred to
another entity (change of project investor) are still eligible for exemption of
impart tax if all of the conditions below are satisfied:
c.1) At
the time of transfer, the project is still eligible for investment incentives
according to the Law on Export and import duty and its guiding documents;
c.2)
Transfer prices for machinery and equipment as fixed assets are exclusive of
import duty;
c.3) The
transferee (new investor) is the investor in the transferred project according
to the adjusted certificate of investment.
Within 10
days from the transfer date, the transferor and the transferee must declare the
transfer at the customs authority where the list of duty-free goods is
registered.
d) Any
finance lease company that imports machinery, equipment, and means of transport
and leases them out to an entity eligible for exemption of import duty
prescribed in Clause 7, Clause 9, Clause 11, Clause 12, and Clause 14 of this
Article is also eligible for exemption of import duty as if goods are directly
imported by the project investor if the all of the following conditions are
satisfied:
d.1) The
rent under the finance lease contract is exclusive of import duty;
d.2)
Imports that are exempt from tax are deducted from the list of duty-free goods
and monitoring sheet for duty-free goods of preferential projects made by its
investor.
When the
finance lease contract expires, if leased goods that are exempt from tax are
not used for the preferential project as intended, the finance lease contract
shall pay tax as instructed in Article 21 of this Circular. Other imports must
not be used for the preferential project instead of the leased goods on which
import is exempt.
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dd.1) The
Investment license and certificate of investment incentives are unexpired and
the investment incentive terms are unchanged.
The
incentives on the investment license, certificate of investment incentives are
conformable with law at the time of their issuance;
dd.2) The
list of duty-free goods is registered as prescribed.
If the
import/export duty incentives on the investment license or certificate of
investment incentives are less beneficial than those prescribed in Decree No.
87/2010/ND-CP , the latter may be applied for the remaining incentive period of
the project.
Article
104. Registration of list of imports exempt from tax (hereinafter referred to
as “duty-free goods”)
1. Cases
in which the List of duty-free goods must be registered:
The goods
mentioned in Clause 1, Clause 4, and Clause 5 Article 12 of Decision No.
72/2013/QD-TTg , Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12,
Clause 13, Clause 14, Clause 15, Clause 16, Clause 18, and Clause 21 Article
103 of this Circular.
2. The
list of duty-free goods must suit the business lines, targets, scale, capacity
of the project, and shall be compiled once for the entire project execution
process or for each stage, each item of the project (if the certificate of
investment, economic – technical argument, documents of the project show that
the project is divided into various stages or items), or each compound,
technological line if goods are compounds or technological lines.
If the list
for the entire project execution process or each state, item, compound, line of
the project is incorrect or has to be changed, the declarant may adjust it as
long as documents proving such adjustment is appropriate are submitted to the
customs authority before goods are imported.
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4. Places
to registering the list
The
Customs Department of the province where the project is executed (if
identifiable) or the Customs Department of the province in which the
headquarter is located (if the Customs Department of the province where the
project is executed is not identifiable) or the Customs Department of the
nearest province (if there is no customs authority in the province) The
Director of Customs Department shall appoint a capable unit to grant
registration the list of duty-free goods.
If a
Customs Department is in charge of multiple provinces, its Director may also
appoint the Sub-department of Customs in charge of the province to grant
registration of the List of duty-free goods to the projects located therein.
5. Application
for registration
When
registering the list of duty-free goods with the customs authority, the
taxpayer that registers the list shall submit an application to the customs
authority, which consists of:
a) A
registration form No. 14/CVDKDMMT/TXNK in Appendix VI enclosed with specifying
the quantity of goods, reasons for tax exemption: 01 original copy;
b) A list
of duty-free goods if it is not registered on the e-customs system: 02 original
enclosed with 01 monitoring sheet (form No. 15/PTDTL/TXNK in Appendix VI
enclosed herewith).
6. The
basis for the declarant to register the list of duty-free goods with the
customs authority:
a) The
fields or administrative division eligible for import duty incentives as
prescribed by relevant regulations of law;
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b.1) The
list of machinery, equipment, spare parts, dedicated means of transport, raw
materials/supplies, semi-finished products that can be domestically
manufactured according to regulations of the Ministry of Planning and
Investment;
b.2) The
list or criteria for identification of dedicated means of transport in
technological lines compiled by the Ministry of Science and Technology;
b.3) The
list of permissible imported plant varieties and animal breeds compiled by the
Ministry of Agriculture and Rural Development;
b.4) The
list of equipment, the first import of which is exempt from import duty
according to Appendix II and Article 12 of Decree No. 87/2010/ND-CP ;
b.5) The
list or criteria for identification of dedicated means of transport serving
petroleum activities compiled by the Ministry of Science and Technology;
b.6) The
list of medical equipment and emergency medicines on oil rigs and floating
works confirmed by the Ministry of Health;
b.7) The
list or criteria for identification of dedicated means of transport in
technological lines that are fixed assets of shipyards issued by the Ministry
of Science and Technology;
b.8) The
list of machinery, equipment, spare parts, supplies, means of transport
directly serving R&D that can be domestically manufactured issued by the
Ministry of Planning and Investment.
7. The
registration must be applied for before the first declaration of
exports/imports of the project, item, or stage, or expanded project is
registered.
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a)
Register, adjust the list of duty-free goods vie the e-customs system as
follows (unless registration of the list via the e-customs system is not
available):
a.1)
Provide information about the list of duty-free goods according to standard
format and criteria on the e-customs system;
a.2)
Submit documents enclosed with the application for registration or adjustment
of the list of duty-free goods prescribed in this Article;
a.3)
Receive feedbacks from the customs authority via the e-customs system;
a.4)
Retain documents that are the basis for identification of duty-free goods and
present them to the customs authority or a competent authority during
inspection.
b)
Determine the need for duty-free goods and compile the list of duty-free goods
(hereinafter referred to as “duty-free list”) as prescribed;
c) Take
legal responsibility for the accuracy and truthfulness of the duty-free goods
on the list and using them for appropriate purposes.
9.
Responsibilities of the customs authority:
a) The
customs authority shall receive and process the application within 10 working
days from the day on which it is received as follows:
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If the
field or location of the project is eligible for investment incentives but
goods on the list of duty-free goods are not suitable for the target, scale of
the project, the customs authority shall instruct the applicant to adjust the
list;
a.2) If
the basis for identification of duty-free goods prescribed in Point a.1 is not
sufficient, the tax authority shall accept the information provided by the
applicant, record it to the logbook, append the seal on 02 copies of the list
of duty-free goods and 01 copy of the monitoring sheet in case of registration
of a paper list; (01 copy of the list of duty-free goods and 01 copy of the
monitoring sheet shall be given to the taxpayer; 01 copy of the list of
duty-free goods shall be retained by the customs authority);
a.3) If
the basis for identification of goods that satisfy the conditions in Point a
and Point c Clause 7 of Article 103 is not ample at the time of registration of
the list of duty-free goods, the customs authority where the list is registered
shall write a note on the list and the monitoring sheet for comparison upon
import or for post-clearance inspection;
a.4)
Write a note of the document inspection result on the list of duty-free goods
for the Sub-department of Customs where export/import procedures are followed
to carry out inspection and comparison upon import of goods or for
post-clearance inspection.
b) If the
list of duty-free goods is registered via the e-customs system, the customs
authority shall:
b.1)
receive and process the application in accordance with regulations of this
Article;
b.2)
issue an identification number, enter information about the result on the
e-customs system;
b.3) give
feedbacks to the declarant via the e-customs system;
c)
Reporting:
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d) The
Director of the Customs Department shall cooperate with competent authorities
to collect information serving the inspection of applications for lists of
duty-free goods as prescribed in Point a of this Clause, carry out
post-clearance inspection to determine whether the duty-free goods are used for
appropriate purposes, and impose penalties for violations.
The
customs authority shall inspect all the cases of goods imported under
international agreements within 03 years from the time of registration of the
list of duty-free goods or the time of import of duty-free goods.
10. After
the customs authority confirms the registration of the list of duty-free goods
and the monitoring sheet, if the list is found incorrect (such as the quantity
of goods exceeds the scale of the project; categories of goods are not
appropriate for the target and purposes, etc.), the customs authority where the
list is registered shall:
a)
Request the applicant to adjust the list;
b)
Inspect the adjustment and update the result;
c)
Collect tax on the excess quantity of goods compared to the adjusted goods.
11. In
case the certificate of investment of a project is revoked:
a) The
customs authority where the list of duty-free goods (hereinafter referred to as
“duty-free list”) is registered shall:
a.1)
Remove the list of duty-free goods from the e-customs system after checking and
making a backup outside the e-customs system as instructed by the General
Department of Customs.
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a.2)
Notify and request customs authorities nationwide to stop granting tax
exemption to goods on the duty-free list.
b) The
customs authorities that granted tax exemption to the project shall collect tax
as prescribed.
12. In
case of registration of a paper list, if the list and the monitoring sheet is
lost, according to the confirmation of Customs Departments of other provinces
of the loss of the list and the monitoring sheet, the customs authority where
the list is registered shall check and reissue the list of duty-free goods and
monitoring sheet for the goods pending export/import of the project.
The list
of duty-free goods and monitoring sheet shall be reissued as follows:
a) An
application for reissuance consists of:
a.1) An
application form for reissuance of the list of duty-free goods and monitoring
sheet specifying the reasons for losing the list and the monitoring sheet;
a.2) The
list of duty-free goods and the monitoring sheet issued by the customs
authority where the last shipment was processed before the loss (01 photocopy
certified by the customs authority where goods are imported).
b.2) In
case the monitoring sheet is lost:
b.2.1) According
to the notification and the request for reissuance of the monitoring sheet, the
customs authority shall:
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b.2.1.2)
Within 10 days from the receipt of the notification, the Customs Departments of
other provinces shall check customs dossier; export and import data system,
determine the quantity of duty-free goods exported, imported according to the
list of duty-free goods and monitoring sheet, send a written confirmation to
the notifying customs authority; suspend processing tax on the next shipment of
goods on the list of duty-free goods and monitoring sheet that are lost until
new ones are reissued.
b.2.2)
After receiving the confirmations of quantity of exports/imports from other
Customs Departments, the customs authority shall:
b.2.2.1)
Calculate the total quantity of exports/imports according to the list of
duty-free goods and the monitoring sheet that were issued;
b.2.2.2)
Verify the quantity of duty-free goods of the project and the use of them
before reissuing the monitoring sheet;
b.2.2.3) Reissue
the monitoring sheet for the remaining quantity of goods pending export/import;
b.2.2.4) Write
“CẤP LẠI LẦN 1” (“1st reissuance”) on the reissued monitoring sheet;
b.2.2.5)
Impose penalties for violations against according to retention of documents.
The time
limit is 05 working days from the day on which confirmations are received from
other Customs Departments.
Within 01
years from the reissuance of the list and monitoring sheet, the customs
authority shall carry out a post-clearance inspection of the project.
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1. The
customs dossier specified in this Circular shall be tax exemption documents.
In case
the taxpayer faces objective difficulties and other cases in which export duty,
import duty is exempt prescribed by the Government, import duty is exempt, it
is required to have written confirmation of the difficulties provided by a
competent authorities.
2.
Procedures for granting tax exemption:
a) If
registration of a duty-free list is not required:
a.1) The
taxpayer shall calculate and declare the amount of exempt tax on each article
(except for goods imported for processing). The customs declaration is similar
to the case in which tax has to be paid. The customs authority shall compare
the tax exemption documents and the amount of tax to be exempt with applicable
regulations to carry out procedures for granting exemption to each of the
customs declaration as prescribed.
If the
customs authority determines that exports or imports are not eligible for tax
exemption as declared, tax shall be collected and penalties shall be imposed
(if any);
a.2) In
case the taxpayer faces objective difficulties and other cases in which export
duty, import duty is exempt prescribed by the Government:
a.2.1)
The taxpayer shall determine the amount of exempt tax and submit a written
request (enclosed with relevant documents) to the General Department of Customs
(the General Department of Customs shall send a report to the Ministry of
Finance, and the Ministry of Finance shall request the Prime Minister to
consider granting tax exemption);
a.2.2)
The General Department of Customs shall check all documents. If documents are
not satisfactory or the reasons for tax exemption must be clarified, the
taxpayer shall be notified in writing. After the basis is ample, the General
Department of Customs shall send a draft report to the Ministry of Finance,
which is then submitted to the Prime Minister;
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a.2.4)
The customs authority where procedures for export/import of goods are followed
shall grant exemption of export duty/import duty on the corresponding quantity
of goods or collect tax in full as directed by the Prime Minister.
b) If
registration of a duty-free list is required:
b.1) The
taxpayer and customs authority shall follow the instructions in Point a.1
Clause 2 of this Article;
b.2) The
e-customs system shall automatically deduct the corresponding quantity exports
or imports according to the list of duty-free goods.
In case
of registration of a paper list, apart from the customs procedures mentioned in
Point a.1 Clause 2 of this Article, the customs authority shall update the quantity,
deduct the quantity of duty-free goods that are exported/import on the original
monitoring sheet, and append signatures. 01 photocopy of the duty-free list and
monitoring sheet on which the names, quantity of duty-free goods that are
exported/imported are specified shall be kept together with the customs dossier
(even if the duty-free goods are transferred to another entity that is also
eligible for tax exemption).
If tax
exemption is granted to a compound or machinery line that must be divided into multiple
shipments in order to be assembled into a complete compound or machinery line,
thus goods quantity cannot be deducted importation, then the deduction shall be
carried out after the compound or machinery line is completely imported. To be
specific:
The
taxpayer shall import the shipments at 01 Sub-department of Customs and
estimate the time of completion of the import.
At the
time of import, the taxpayer must declare the specific quantity, names of goods
to be imported, and specify which articles are on the registered list of
duty-free goods.
Within 15
days from import the last shipment of each compound or machinery line, the
taxpayer shall aggregate the import declarations in order for the customs authority
to monitor and deduct the quantity of goods on the monitoring sheet.
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b.3) The
customs authority shall only grants tax exemption if the customs declaration is
registered after the list of duty-free goods is registered. The Director of the
Customs Department where export/import procedures are followed shall cooperate
with the Customs Department where the list of duty-free goods is registered in
considering the cases in which the customs declaration that is registered
before the registration date of the list;
b.4)
Within 30 days from the day on which exported/import goods are completed
deducted by the e-customs system, the customs authority where the list of
duty-free goods is registered shall remove the list from the e-customs system
after it is checked and backed up as instructed by the General Department of
Customs.
In case
of registration of a paper list, after the quantity of imports on the monitoring
sheet is completely deducted, the customs authority that processes the last
shipment shall make a confirmation on the monitoring sheet, keep 01 photocopy,
give 01 photocopy to the declarant, and send the original to the customs
authority which issued the monitoring sheet.
If the
customs authority where the list is registered also processes the last
shipment, after the quantity of imports on the monitoring sheet is completely
deducted, the customs authority shall keep the original for inspection of the import,
use of duty-free goods, and give 01 photocopy to the declarant.
3.
Exemption of tax on exports or imports sent by express mail shall comply with
the Circular of the Ministry of Finance on customs procedures applied to
exports and imports sent by express mail.
Article
106. Reporting, inspecting the use of imported duty-free goods
1.
Reporting time:
Every
year, within 90 days from the end of the fiscal year, the taxpayer that
registered the list of duty-free goods shall submit a report on the use of imported
duty-free goods during the fiscal year to the customs authority where the list
is registered.
2. The
report shall specify:
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a.1) The
quantity of imports used for duty-free purposes;
a.2) The
quantity of imports used for other purposes;
a.3) The
quantity of imports that are unused;
a.4) The
imported duty-free goods recorded as fixed assets according to Circular No.
45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance.
b) The
list of deduction of imported duty-free goods shall be monitored by the
taxpayer.
The
report contents must comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI
enclosed herewith.
3. Late
submission of the report shall result in administrative penalties as prescribed
by law. If the taxpayer fails to submit the report within 30 days from the
deadline for submitting the report, the customs authority shall update
information about the taxpayer’s conformity with law on the risk management
system and carry out a post-clearance inspection at the taxpayer’s premises.
4. The
customs authority where the list of duty-free goods is registered shall:
a)
Receive, review, analyze, and retain reports on use of duty-free goods;
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c)
Collect tax fully and impose penalties in the following cases:
c.1)
Duty-free goods are used for inappropriate purposes;
c.2) Goods
that are not eligible for tax exemption are declared as duty-free goods and
granted customs clearance according to the taxpayer’s declaration
c.3) The
total quantity of imported raw materials/supplies exceeds the demand for
duty-free goods for 05 years according to Clause 15 and Clause 18 Article 103
of this Circular.
Section
2. Cases of conditional tax exemption, procedures for granting conditional tax
exemption
Article
107. Cases of conditional tax exemption
Exports and
imports in the following cases shall be eligible for conditional tax exemption:
1.
Imports are particularly used for national defense and security under specific
plans approved by the regulatory Ministry, which have been registered and
concurred with by the Ministry of Finance (they must be classified into goods
funded by central budget and goods funded by local budget).
Imports
are particularly used for national defense and national security that are
funded by local budget are only eligible for conditional tax exemption if they
cannot be domestically manufactured. The basis for identifying goods that
cannot be domestically manufactured is the list of goods that can be
domestically manufactured compiled by the Ministry of Planning and Investment.
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3.
Imports are particularly used for education and training according to the list
approved by the regulatory Ministry.
4. Goods
permitted to be exported, imported as gifts, samples from a foreign entity to a
Vietnamese entity and vice versa are eligible for conditional tax exemption
according to regulations of the Prime Minister.
If the
value of gifts or samples whose exceeds the duty-free allowance, tax on the
excess value shall be imposed. The whole value of the shipment is eligible for
conditional tax exemption in the following cases:
a) The
recipient of gifts is a public administration unit, socio-political
organization, socio-political-professional organization, socio-professional
organization, economic organization, social organization. Conditional tax
exemption shall be considered on a case-by-case basis;
b) Goods
are humanitarian or charitable gifts.
5. In
case the materials, machinery and equipment imported for inward processing or
manufacturing of domestic exports under the contract are totally damaged and
unusable because of a natural disaster, conflagration, accident, import duty
shall be exempt and VAT shall be cancelled when goods are imported if all of
the following conditions are satisfied (unless the damage is caused by
violations of law in the HD981 standoff event, to which other instructions of
the Ministry of Finance apply):
a) Goods
are granted customs clearance, a competent authority determines that the damage
is caused by a natural disaster, conflagration, or accident, and all of the
goods are damaged and unusable;
b) The
customs have examined accounting records and relevant documents and concluded
that the materials, machinery and equipment have been imported but lost because
of the natural disaster, conflagration, or accident, and thus cannot be sold in
Vietnam or exported to abroad.
In case
the lost materials, machinery and equipment are insured and the insurer has
provided indemnity against the damage, including VAT, import duty and VAT shall
not be exempt or cancelled.
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1. In the
cases mentioned in Clause 1, Clause 2, Clause 3, Clause 4 Article 107, the
application for conditional tax exemption consists of:
a) A
written request for tax exemption submitted by the user of exports or imports
(except for Point c.1 of this Clause) which specifies the value, tax, reasons
for conditional tax exemption, customs declaration number(s): 01 original copy
b) A sale
contract (if any): 01 photocopy;
c) Other
documents on a case-by-case basis as follows:
c.1) A
written request for conditional tax exemption made by the Ministry of National
Defense, the Ministry of Public Security or a unit authorized by the Ministry
of National Defense or the Ministry of Public Security specifying that goods
are imported to serve national defense and security and funded by central/local
budget; quantity, categories, value of imports; tax amount, customs declaration
number(s) (and a monitoring sheet in case of partial shipments);
c.2) The
import entrustment contract (in case of entrustment) or notice of successful
bidder enclosed with the goods supply contract (if goods are imported through
bidding), which specifies that the prices are exclusive of import duty: 01
photocopy;
c.3) A
decision to approve the research and list of necessary goods to be imported made
by the regulatory Ministry if goods are imported to serve scientific research:
01 photocopy of the decision, 01 photocopy of the list of necessary goods
enclosed with the originals for comparison (a monitoring sheet must be enclosed
in case of partial shipments);
c.3) A
decision to approve the project of investment in equipment and the list of
equipment to be imported made by the regulatory Ministry if goods are imported
to serve education and training: 01 photocopy of the decision (a monitoring
sheet must be enclosed in case of partial shipments);
c.5) If
goods are gifts or samples:
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c.5.2) If
temporarily imports are kept as gifts for Vietnamese entities instead of being
re-exported, it is required to have a license issued by a competent authority
and the quantity must not exceed the allowance prescribed by the Government;
c.5.3) A
confirmation made by a superior agency of the permission to receive duty-free
goods that are used as gifts whose value exceed the duty-free allowance for a
public administration unit, socio-political organization,
socio-political-professional organization, socio-professional organization,
economic organization, social organization which is funded by state budget
beyond the allowance for conditional tax exemption.
2. In
case of damaged materials, machinery and equipment that are imported for inward
processing or manufacturing of domestic exports prescribed in Clause 5 Article
107 of this Circular, the application for conditional tax exemption of import
duty or cancellation of VAT when goods are imported consists of:
a) A
written request for exemption of import duty or cancellation of VAT on the
imported materials, machinery and equipment that are totally damaged and
unusable. The request must specifies the reason for damage, ratio of damage,
customs declaration number, amount of tax to be exempt, and the commitment to
take legal responsibility for the declaration: 01 original copy;
b) A
written confirmation of the conflagration made by the local fire department; a
written confirmation of a the People’s Committee of the commune where the
natural disaster or accident occurs: 01 original copy;
The
aforementioned documents must be made right after the natural disaster,
conflagration, or accident occurs.
c) A
certification made by a professional analysis service provider of the quantity
of imported materials, machinery and equipment that are damaged, the damage ratio
of imports, or the fact that goods are no longer usable: 01 photocopy;
d) A
insurance contracts, notice of indemnity payment made by the insurer (if any):
01 photocopy;
dd) The
insurer’s confirmation that the insurance contract does not cover loss of tax:
01 photocopy.
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3. In
case of physical customs declaration, the paper declaration must be submitted
in addition to the documents mentioned in Clause 1 and Clause 2 of this
Article.
Article
109. Procedures for considering tax exemption
1.
Submission and receipt of the application for conditional tax exemption
a) The
taxpayer submits the application to the customs authority competent to consider
tax exemption as prescribed in Article 110 of this Circular. If the case must
be considered by the Ministry of Finance, the taxpayer shall submit the
application to the General Department of Customs.
If imports
are eligible for conditional tax exemption, the application must be submitted
within 30 working days from the day on which goods are granted customs
clearance or released.
In case
materials, machinery and equipment that are imported for inward processing or
manufacturing of domestic exports are damaged because of a natural disaster,
conflagration, or accident, the application must be submitted within 30 working
days from the day on which the damage is confirmed by a competent authority;
b) If the
application is submitted directly at a customs authority, the customs official
shall receive it and append a seal on the application, write the receipt time
and documents in the application;
c) If the
application is sent by post, the Sub-department of Customs shall write the
receipt date on the logbook of the customs authority;
d) If the
application is submitted electronically, it shall be received, checked, and
accepted via the e-customs system.
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a) If the
application is not satisfactory, the tax authority shall notify the taxpayer
within 03 working days from the day on which it is received;
b) The
customs authority shall check the consistency between the declaration on the
e-customs system and the application.
If goods
are imported to serve national defense and security, the customs authority
shall compare the application with the lists of goods serving national defense
and security compiled by the Ministry of National Defense and the Ministry of
Public Security;
c) Within
15 days from the day on which the satisfactory application is received, the
customs authority shall issue a decision on tax exemption, or notify the
taxpayer of the reasons for rejection and the amount of tax payable if the
application is rejected. If site inspection is necessary, the said time limit
may be extended up to 40 days from the day on which the satisfactory
application is received.
If the
taxpayer has submitted a satisfactory application while following customs
procedures, the customs authority shall examine the application, conditions for
conditional tax exemption, and grant tax exemption within the time limit for
completion of customs procedures prescribed in Article 23 of the Law on
Customs;
d) In
case materials, machinery and equipment imported for inward processing or
manufacturing of domestic exports are damaged, the customs authority shall
examine accounting records and inventory documents related to the damaged
shipment; compare the transactions of the taxpayer to determine the level of
damage and make sure damage is caused by a natural disaster, conflagration, or
accident; all of the imports are totally damaged, unusable, cannot be sold on
the domestic market or exported.
The
inspection must be completed within 40 days from the day on which the
satisfactory application is received.
If the
inspection result shows that the imported materials, machinery and equipment
are eligible for tax exemption or tax cancellation, the Customs Department
where import procedures are followed shall issue a decision on exemption of
import duty or cancellation of VAT on damaged goods, which is the basis for tax
refund (if any).
3. On the
basis of the decision on tax exemption, the customs authority where the customs
declaration is registered shall record the amount of exempt tax on the
e-customs system.
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1. The
Ministry of Finance shall consider exemption of tax on goods that are gifts
whose value exceeds the duty-free allowance prescribed in Clause 4 Article 107
of this Circular.
2. The
General Department of Customs shall decide exemption of tax on imports serving
national defense and security.
3.
Customs Department where import procedures are followed shall consider granting
exemption of tax on:
a)
Dedicated goods serving scientific research, education and training;
g)
Materials, machinery and equipment imported for inward processing or
manufacturing of domestic exports that are damaged.
4. The
Sub-department of Customs where import procedures are followed shall grant tax
exemption for goods that gifts whose value does not exceed the duty-free
allowance prescribed by the Prime Minister.
Section
3. Cases of conditional tax reduction, procedures for granting conditional tax
reduction
Article
111. Cases of conditional tax reduction
1. If
exports or imports under supervision of the customs are lost or damaged, a tax
reduction that is corresponding to the damage to the goods shall be considered
if such damage is confirmed by a competent analysis organization.
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a) Goods
have been granted customs clearance, and a competent authority determines the
damage ratio and that the damage is caused by a natural disaster, conflagration,
or accident;
b) The
customs have examined accounting records and relevant documents and concluded
that the goods are not sold within Vietnam or exported to abroad.
In case
the damaged materials, machinery and equipment are insured and the insurer has
provided indemnity against the damage, including import duty and VAT, then
import duty and VAT shall not be reduced.
Article
112. Application for conditional tax reduction
1. The
taxpayer shall submit the following documents:
a) A written
request for tax reduction which specifies the types of goods, quantity, value,
tax amount, reasons for reduction, customs declaration number(s); a commitment
to provide accurate information: 01 original copy.
In case
materials, machinery and equipment imported for inward processing or
manufacturing of domestic exports are damaged as prescribed in Clause 2 Article
111 of this Circular, the written request for reduction of import duty and VAT
must specify the reasons and damage ratio, the level of reduction, and a
commitment to take legal responsibility for the declaration;
b) A
written confirmation of the conflagration made by the local fire department; a
written confirmation of a the People’s Committee of the commune where the
natural disaster or accident occurs: 01 original copy (in the case mentioned in
Clause 2 Article 111 of this Circular);
c) A
certification made by a professional analysis service provider of the quantity
of imported materials, machinery and equipment that are damaged or damage ratio:
01 original copy;
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dd) A
contract/agreement for compensation made by the shipping company if the damage
is caused by the shipping company: 01 photocopy.
If the
exports or imports mentioned in Article 111 of this Circular are not insured,
the application shall not include the documents mentioned in Point d and Point
dd of this Clause, and the taxpayer must make a commitment that insurance is
not bought in the written request mentioned in Point a of this Clause; if the
insurance contract does not cover tax loss, it must be certified by a the
insurer: 01 original copy.
2. In
case of physical customs declaration, the declarant shall submit the original
declaration in addition to the documents mentioned in Clause 1.
Article
113. Procedures and entitlements to consider tax reduction
1.
Procedures for considering tax reduction are similar to procedures for
considering tax exemption.
2. The
Director of the Sub-department of Customs where customs procedures are followed
is entitled to consider tax reduction.
Section
4. Tax refund, tax cancellation; procedures for tax refund, tax cancellation
Article
114. Cases of tax refund
1. Goods
that are still stored at the checkpoint after import duty has been paid and
being supervised by the customs, and then re-exported to abroad.
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3. Goods
on which export/import duty has been paid but a smaller quantity is
exported/imported in reality.
4.
Imports to be delivered/sold to abroad via agents in Vietnam; imports to be
sold to means of transport of foreign companies on international routes through
Vietnam’s ports and Vietnamese means of transport on international routes as
prescribed by the Government.
5.
Imports on which import duty has been paid that are used for manufacturing
products that are exported to abroad or a free trade zone shall receive a tax refund
in proportion to the quantity of exports. Export duty on exports is exempt if
there is ample basis to determine that such goods are made entirely of imported
raw materials/supplies. To be specific:
a) If
exported products are entirely made of imported raw materials/supplies, export
duty is exempt. If exported products are made of both imported and domestic
materials, export duty shall be imposed on the quantity of domestic raw
materials/supplies used for manufacturing of such products at corresponding
rate of export duty on such products;
b) Raw
materials/supplies on which import duty is refunded include:
b.1)
Imported raw materials/supplies (including components, semi-finished products,
packages) that are converted into the exports;
b.2) Raw
materials/supplies that are directly used for the manufacturing of exported
products but are not converted into the products such as paper, chalk, pens,
markers, pins, printing ink, glue brushes, printing frames, erasers, polishing
oil, etc;
b.3)
Imported finished products that are assembled into exported products (or packed
with exported products made of imported raw materials/supplies, or packed with
exported products made of domestic raw materials/supplies) to create full packs
for export;
b.4)
Imported components and spare parts serving repair of exported products;
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c) Tax
refund shall be considered in the following cases:
c.1) An
entity imports raw materials/supplies for manufacturing of domestic exports or
hires domestic processors (including those in free trade zones), overseas
processors, or cooperate in manufacturing goods to be exported and receive
products for export;
c.2) An
entity imports raw materials/supplies to manufacture goods for sale in Vietnam,
but then uses them to manufacture goods to be exported which are then actually
exported (the time limit is 02 years from the registration date of the customs
declaration of imported raw materials/supplies to the registration date of the
customs declaration of exports made of such raw materials/supplies)
c.3) In
case an entity actively imports raw materials/supplies (other than finished
products) to perform a processing contract without being required by the
foreign entity, when goods are exported, refund of import duty shall be
considered similarly to the case in which raw materials/supplies imported for
manufacturing goods to be exported;
c.4) An
entity imports raw materials/supplies to manufacture certain products and then
uses such products to process goods for export under a processing contract with
a foreign party;
c.5) An
entity imports raw materials/supplies to manufacture certain products, then
sell such products (whether finished products or unfinished products) to
another entity for further processing. After the latter has exported products
to abroad, the importer of raw materials/supplies shall receive a refund of
import duty in proportion to the quantity of raw materials/supplies used for
manufacturing of exported products provided the following conditions are
satisfied: the seller and the buyer pay VAT using credit-invoice method; the
importer has obtained a TIN and has a sale invoice for the trading of goods;
c.5) In
case an entity imports raw materials/supplies to manufacture certain products,
then sell such products (whether finished products or unfinished products) to
another entity for exporting as knock-down kits, a refund of import duty that
is in proportion to the ratio of exported products shall be considered if the
conditions mentioned in Point c.5 of this Clause and the following conditions
are satisfied:
c.6.1)
The products made of imported raw materials/supplies are parts, components of
exported knock-down kits;
c.6.2)
Products are bought to be combined with the components, parts manufactured by
the buyer to create the knock-down kits for export.
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c.8) In
case an entity imports raw materials/supplies to manufacture products that are
sold to a foreign trader who requires that goods be delivered to another entity
in Vietnam, the import duty on raw materials/supplies used for manufacturing of
domestic exports shall be refunded:
c.8.1.
Conditions for refund of tax on imported raw materials/supplies:
c.8.1.1)
The goods received by the local importer must be used for further manufacturing
or inward processing under a processing contract with a foreign party (the
customs authority shall keep monitoring the domestic importer);
c.8.1.2)
The purpose written on the declaration shall be manufacturing of domestic
exports or inward processing if the local importer uses the products for
further manufacturing or inward processing.
c.8.2) If
the customs has collected import duty from the initial importer when raw
materials/supplies are imported from abroad to Vietnam and also import duty on
locally imported products from the local importer, the initial importer shall
receive a refund of import duty on the imported raw materials/supplies after
the local importer of goods has paid import duty for the locally imports
(except for the case mentioned in Point c.8.1.1 of this Clause).
c.9) Raw
materials/supplies imported for manufacturing of domestic exports mentioned in
Points c.1 – c.7 have been exported to abroad but are not actually sold to
overseas customers and are still kept at the exporter’s overseas warehouse or
in an overseas bonded warehouse or transshipment port;
c.10) In
case raw materials/supplies imported for manufacturing goods for export
mentioned in Points c.1 – c.7 are eventually exported to a free trade zone and
used therein or exported from the free trade zone to abroad, the paid import
duty on the quantity of goods used in the free trade zone or exported from the
free trade zone to abroad shall be refunded;
d) If
multiple types of products are obtained from a type of imported raw
materials/supplies but only one of them is exported, the tax on the quantity of
raw materials/supplies that are not exported must be declared and paid.
The
amount of tax to be refunded is calculated as follows:
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=
Value of exported products
x
Total import duty on imported raw materials/supplies
Total value of products obtained
Where:
d.1)
Value of exported products equals (=) the quantity of exported products
multiplied by (x) their dutiable value;
d.2)
Total value of products obtain is the total value of exported products and the
revenue from domestic sale of products (inclusive of waste, rejects above the
norms and exclusive of output VAT).
In case
multiple types of products are obtained from one type of imported raw
materials/supplies (e.g. wheat is imported to produce wheat flour, wheat mash,
and wheat husk) and one or some of the types of products are used for
manufacturing of domestic exports, the other are used for domestic sale (e.g.
wheat mash and wheat husk are used for domestic sale; wheat flour is used for
manufacturing exported instant noodles), then:
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d.2.2)
The manufacturer must establish the norms of domestic raw materials/supplies
used in an exported product as the basis for removing domestic raw
materials/supplies from exported products. If the norm is suspected, the
tax-refunding authority may request a specialized agency in charge of the
commodities to cooperate with the local tax authority (which issues the TIN to
the exporter) in carrying out an inspection at the manufacturer’s premises.
dd) In
case raw materials/supplies are imported for manufacturing of domestic exports
and such products are exported by the deadline for paying tax, import duty on
the quantity of raw materials/supplies proportional to the quantity of exported
products shall not be paid.
6. In
case temporarily imports, temporarily exports, goods imported under an
entrustment contract with a foreign party and then re-exported, including
imports that are re-exported to a free trade zone (and used therein or exported
from the free trade zone to abroad, except for special economic zones, trade –
industry zones, and other economic zones to which separate instructions of the
Ministry of Finance apply), import duty/export duty that has been paid shall be
refunded and import/export duty shall be exempt when he products are
re-imported/re-exported (unless tax exemption is granted as prescribed in
Clause 1 Article 103 of this Circular).
In case
temporarily imported/exports have been actually re-exported/re-imported by the
deadline for paying tax, import duty/export duty on the quantity of
re-exported/re-imports shall be cancelled.
7. If
exports has to be imported back to Vietnam, export duty that was paid shall be
refunded and import duty shall be cancelled.
a) Refund
of export duty and cancellation of import duty is only granted if goods are
have not been used for manufacturing, processing, repair overseas, or used
overseas;
b) If
exports that are processed by an Vietnamese processor under a contract with a
foreign party who is exempt from import duty on raw materials/supplies have to
be imported back to Vietnam for repair, recycling, and then re-exported to
abroad, the customs authority in charge of the initial processing contract must
keep monitoring until recycled goods are completely exported.
Where
recycled goods are not exported:
b.1) Tax
shall be declared and paid if goods are sold domestically;
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c) In
case of imports made of imported raw materials/supplies; goods temporarily
imported for re-export (which are eligible for tax refund upon exportation)
that must be imported back to Vietnam but are not recycled and re-exported:
c.1) Tax
on the quantity of imported materials used for manufacturing the quantity of
exported or re-exports that have to be imported back to Vietnam refunded or
cancelled (in case tax is yet to be paid);
c.2) If
tax has been refunded or cancelled by the customs authority, the taxpayer must
return or pay such amount of tax to the customs authority.
d) If
exports are imported back to Vietnam by the deadline for paying export duty,
export duty on the quantity of imports shall be cancelled.
8. In
case imports have to be re-exported to the foreign owners or re-exported to a
third country or re-exported to a free trade zone (to be used therein or
exported from the free trade zone to abroad, except for special economic zones,
trade – industry zones, and other economic zones to which separate instructions
of the Ministry of Finance apply), import duty on the quantity of goods that
are actually re-exported shall be refunded and export duty shall be cancelled.
a)
Conditions for refund of import duty that has been paid and cancellation of
export duty:
a.1)
Goods have not been used for manufacturing, processing, repair in Vietnam, or
used in Vietnam;
a.2) If
imports are not consistent with the contract, it is required to have a notice
of goods analysis result provided by a competent agency or a written agreement
to receive goods of the foreign goods owner. The taxpayer must declare and pay
import duty on the quantity of goods sent by the foreign party to replace the
quantity of goods re-exported;
a.3)
Goods exported to a free trade zone (except for special economic zones, trade –
industry zones, and other economic zones to which separate instructions of the
Ministry of Finance apply) are used within the free trade zone or have been
exported from the free trade zone to abroad.
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c) If
imports are re-exported by deadline for paying import duty, then import duty on
the quantity of re-exports shall be cancelled.
9. With
regard to machinery, equipment, instruments, means of transported that are
permitted to be temporarily imported for re-export (in case of leasing) to
execute projects of construction, installation, manufacturing, import duty that
was paid shall be refunded when they are re-exported from Vietnam or to a free
trade zone (for use within the free trade zone or export from the free trade
zone to abroad.
The
amount of refunded import duty shall be determined on the basis of the
remaining use value of machinery, equipment, instruments, means of transported
when they are re-exported according to the period over which they are used and
kept in Vietnam (from the registration date of the temporary import declaration
to the registration date of the re-export declaration). Tax shall not be
refunded if they are no longer usable. The taxpayer shall declare and take
responsibility for the depreciation ratio of goods over the aforesaid period
Vietnam as prescribed by relevant regulations of law, which is the basis for
calculating the remaining use value of goods, when requesting the customs
authority to grant tax refund. The ratio of import duty refunded shall be
proportional to the remaining use value of goods.
Example:
Company X temporary import the brand new machine Y for construction and has
paid VND 100 million of import duty. The machine is re-exported from Vietnam
after it is used for 03 years. Company X declares the depreciation ratio of 40%
for 03 years, the corresponding import duty refunded is 60% of the paid import
duty: 60% x VND 100 million = VND 60 million.
In case
the imported machinery, equipment, instruments are not re-exported upon
expiration of the temporary import period and are transferred to another entity
in Vietnam, the transfer shall not be considered export, thus export duty shall
not be refund and the buyer shall not pay import duty. When such goods are
exported from Vietnam, the initial importer shall receive a refund of import
duty as instructed in this Clause.
10. With
regard to exported, imports sent by an overseas entity to another entity in
Vietnam by post or international express mail and vice versa, if tax has been
paid by the service provider but goods cannot be delivered to the consignee and
have to be re-exported, re-imported, confiscated, or destroyed, then the paid
tax shall be refunded as prescribed by law.
11. In
case an entity whose goods are under the management of the customs commits
customs offences and such goods are confiscated by a competent authority as
exhibits, the paid export duty or import duty shall be refunded.
12. If
export duty, import duty on certain goods has been paid and then tax exemption
or tax refund is granted by a competent authority, paid tax shall be refunded.
13. In
case exports or imports have to be destroyed after the customs declaration is
registered because of some violation discovered by the customs, the customs
authority shall issue a decision of cancellation of export duty or import duty
(if any). Penalties for improper export, import of goods that lead to
destructions of goods shall comply with applicable regulations of law. The
customs authority where the customs declaration is registered must retain
documents about destroyed goods, cooperate with relevant agencies in
supervising the destruction in accordance with applicable regulations of law.
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Article
115. Application for refund of paid import duty on goods that are still stored
at the checkpoint, being supervised by the customs, and then re-exported to
abroad
1. 01
original copy of the written request for refund of import duty shall be
submitted, which specifies:
a) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports for which customs procedures have been completed;
b) The
amount of import duty paid; the amount of import duty to be refunded;
c) Number
of payment document if made via a bank;
d)
Information about exports as prescribed in Article 53 of this Circular.
2. In case
of physical customs declaration, the declarant shall must submit the original
declaration of exports or imports that are granted customs clearance as
prescribed in Clause 1 Article 3 of this Circular.
Article
116. Application for refund of paid import/export duty on goods that are not
actually exported/imported at all
1. 01
original copy of the written request for refund of paid import/export duty on
goods that are not actually exported/imported, which specifies:
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b) The
amount of import/export duty paid; the amount of import/export duty to be
refunded;
c) Number
of payment document if payment is made via a bank;
d)
Information about goods that are not exported or imported ad prescribed in this
Circular.
2. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports as prescribed in Clause 1 Article 3
of this Circular.
Article
117. Application for refund of paid import/export duty on goods that are not
completely exported/imported
1. 01
original copy of the written request for refund of paid import/export duty on
goods that are not completely exported/imported, which specifies:
a) The
number of the declaration of exported/import goods on which tax is to be
refunded; the additional declaration after customs clearance (if any) or the
number of the decision on tax imposition (if any);
b) The
amount of import/export duty paid; the amount of import/export duty to be
refunded;
c)
Payment document if payment is made via a bank;
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2. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
118. Application for refund of tax on imports to be delivered/sold to abroad
via agents in Vietnam; imports to be sold to means of transport of foreign
companies on international routes through Vietnam’s ports and Vietnamese means
of transport on international routes as prescribed by the Government
1. In
common cases, necessary documents include:
a) 01
original copy of the request for import duty refund, which specifies:
a.1) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imports
on which tax is to be refunded;
a.2) The
amount of import duty paid; the amount of import duty to be refunded;
a.3)
Numbers of payment document if payment is made via a bank;
a.4)
Information about exports prescribed in Article 53 of this Circular.
b) 01
photocopy of the VAT invoice;
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2. With
regard to imports being drinks served on international flights, necessary
documents include:
a) The
documents mentioned in Point a and Point c Clause 1 of this Article;
b) A note
of delivery of drinks to the international flight bearing the confirmation of
the customs at the airport: 01 photocopy.
3. With
regard to goods imported via a major trader e.g. oil, gas, etc. that may be
sold to shipping companies for sale to foreign sea-going vessels, paid import
duty shall be refunded after such goods are sold to the foreign ships.
Necessary documents include:
a) The
documents mentioned in Clause 1 of this Article;
b) A
confirmation of the quantity, value of goods bought from the major importer
that are supplied for foreign ships made by the shipping company, enclosed with
a list of payment documents: 01 original copy. The shipping company is legally
responsible for such confirmation.
Article
119. Application for refund of import duty on goods imported for manufacturing
products meant to be exported to abroad or to a free trade zone and have been
actually used in the free trade zone or exported to abroad
1. In case
an entity imports raw materials/supplies for manufacturing of domestic exports
or hires domestic processors (including those in free trade zones), overseas
processors, or cooperate in manufacturing of domestic exports and receive
products for export, necessary documents include:
a) 01
original copy of the written request for refund of tax on raw
materials/supplies imported for manufacturing of domestic exports, which
specifies:
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a.2) The
amount of import duty paid; the amount of import duty to be refunded;
a.3)
Number of payment document if payment is made via a bank;
a.4)
Information about exports prescribed in Article 53 of this Circular.
b) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
2. In
case an entity imports raw materials/supplies to manufacture goods for sale in
Vietnam, but then uses them to manufacture products for export which are then
actually exported within 02 years from the registration date of the customs
declaration of imported raw materials/supplies:
The
application for tax refund is similar to that prescribed in Clause 1 of this
Article.
3. In
case the processor imports raw materials/supplies (other than finished
products) itself to perform a processing contract with a foreign entity without
being required by such foreign entity:
The
application for tax refund is similar to that prescribed in Clause 1 of this
Article.
4. In
case an entity imports raw materials/supplies for manufacturing certain
products and then uses such products to process goods for export under a
processing contract with a foreign party, necessary documents include:
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a.1) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
a.2) The
amount of import duty paid; the amount of import duty to be refunded;
a.3) The
practical quantity of products that are manufactured and used by the importer
to process products;
a.4) Number
of payment document if payment is made via a bank;
a.5)
Information about exports prescribed in Article 53 of this Circular.
b) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
5. In
case an entity imports raw materials/supplies to manufacture products that are
sold to another entity for manufacturing, processing products for export and
such products have been exported, necessary documents include:
a) 01
original copy of the written request for refund of tax on raw
materials/supplies imported for manufacturing of domestic exports, which
specifies:
a.1) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
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a.3)
Quantity of goods sold;
a.4)
Number of payment document if payment is made via a bank;
a.5)
Information about exports prescribed in Article 53 of this Circular.
b) 01
photocopy of the VAT invoice between two entities;
c) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance as
prescribed in Clause 1 Article 3 of this Circular.
6. In
case an entity imports raw materials/supplies to manufacture products that are
sold to another entity for export, and such products have been exported to
abroad by the latter (the exporter), necessary documents include:
a) 01
original copy of the written request for refund of tax on raw
materials/supplies imported for manufacturing of domestic exports, which
specifies:
a.1) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
a.2) The
amount of import duty paid; the amount of import duty to be refunded;
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a.4)
Number of payment document if payment is made via a bank;
a.5)
Information about exports prescribed in Article 53 of this Circular.
b) 01
photocopy of the VAT invoice issued by the manufacturer to the exporter;
c) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
7. In
case an entity imports raw materials/supplies to manufacture products that are
sold to a foreign trader who requires that goods be delivered to another entity
in Vietnam for manufacturing, processing products for export, necessary
documents include:
a) 01
original copy of the written request for refund of tax on raw
materials/supplies imported for manufacturing of domestic exports, which
specifies:
a.1) The
number of declaration of imports used for manufacture goods that are sold to
the foreign trader which is consistent with the categories and quantity of
exports on the declaration of goods exported to the entity in Vietnam; goods
names, line numbers, quantity on the customs declaration (in case of refund of
part of the tax on the customs declaration); number of the customs declaration
of goods exported to the entity in Vietnam; number of the contract related to
the exports or imports on which tax is to be refunded;
a.2) The
amount of import duty paid; the amount of import duty to be refunded;
a.3)
Number of payment document if payment is made via a bank;
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c) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
8. In
case raw materials/supplies are imported for manufacturing goods for export and
such goods have been exported to abroad but are still kept at the exporter’s
overseas warehouse or in an overseas bonded warehouse or overseas transshipment
port, necessary documents include:
a) 01
original copy of the written request for refund of tax on raw
materials/supplies imported for manufacturing of domestic exports, which
specifies:
a.1) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
a.2) The
amount of import duty paid; the amount of import duty to be refunded;
a.3)
Information about exports prescribed in Article 53 of this Circular.
b) The
declaration of imports issued by the customs of the importing country which
shows that the importer is the overseas warehouse of the exporter or goods are
sent to an overseas bonded warehouse or overseas transshipment port: 01
photocopy;
c) A note
of goods dispatch or documents proving goods are transshipped: 01 photocopy
enclosed with the original for comparison;
d) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
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The
application for tax refund or tax cancellation shall comply with the
instructions in Clauses 1, 2, 3, 4, 5, 6, of this Article. The written request
for tax refund must specify that goods are actually used in the free trade zone
or have been exported from the free trade zone to abroad.
Article
120. Application for refund of tax in goods temporarily imported, goods
temporarily exported, goods temporarily imported under an entrustment contract
with the foreign party and then re-exported (except for goods temporarily
imported or temporarily exported to participate in a fair, exhibition, product
introduction; machinery, equipment, instruments temporarily imported or
temporarily exported to serve a convention, seminar, scientific research,
sports competition, art performance, medical examination and treatment … that
are eligible for tax exemption)
1. 01
original copy of the written request for refund of import/export duty on goods
temporarily imported for re-export, goods temporarily exported for re-import,
or goods temporarily imported under an entrustment contract with a foreign
party and then re-exported, which specifies:
a) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the contract
related to the imported or exports on which tax is to be refunded;
b) The
amount of import/export duty paid; the amount of import/export duty to be
refunded;
c) Number
of payment document if payment is made via a bank;
d)
Information about exported tax prescribed in Article 53 of this Circular.
2. In
case of physical customs declaration, the declarant shall must submit the original
declaration of exports or imports that are granted customs clearance as
prescribed in Clause 1 Article 3 of this Circular.
Article
121. Application for refund of tax on exports that have to be imported back to
Vietnam
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a) The
reasons for tax refund.
a.1) If
goods have to be re-imported because the foreign client refuses to receive goods
or there is no recipient as informed by the shipping company, it is required to
have the foreign client’s notification of or agreement on the return of goods
or the shipping company’s notification that there is no recipient, which
specifies the reasons, quantity, categories, etc. of goods being returned (if
goods are returned by the client) as prescribed in Article 47 of Decree No.
08/2015/ND-CP: 01 photocopy;
a.2) In
case of a force majeure event or the taxpayer finds that goods are incorrect
and re-imports them, the aforesaid document is not required. However, the
reasons for re-import must be specified.
b) The
number of the declaration of exports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of imports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
c) The
amount of export duty paid; the amount of export duty to be refunded;
d)
Documents proving that goods have not been used for manufacturing, processing,
repair, or use overseas;
dd)
Number of payment document if payment is made via a bank;
e)
Information about exports prescribed in Article 53 of this Circular.
2. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
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1. 01
original copy of the written request for refund of import duty on imports that
have to be re-exported to the foreign goods owners, re-exported to a third
country, or re-exported to a free trade zone, which specifies:
a) The
reasons for tax refund;
b) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
c) The amount
of import duty paid; the amount of import duty to be refunded;
d) Number
of payment document if payment is made via a bank;
dd)
Information about exports prescribed in Article 53 of this Circular.
2. 01
photocopy of the VAT invoice or sale invoice (in case goods are exported to a
free trade zone); documents proving that export goods were previously imported
(if the importer is different from the exporter);
3. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
123. Application for refund of tax on machinery, equipment, instruments, means
of transported that are permitted to be temporarily imported for re-export to
execute projects of construction, installation, manufacturing
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a) The
number of the declaration of imports on which tax is to be refunded; goods
names, line numbers, quantity of goods on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the
declaration of exports (if any); number of the contract related to the imported
or exports on which tax is to be refunded;
b) Paid
import duty; import duty to be refunded;
c) The
period over which goods are used and kept in Vietnam; ratio of depreciation and
value distribution;
d) Goods
are not leased or lent;
dd)
Number of payment document if payment is made via a bank;
e) Information
about exports prescribed in Article 53 of this Circular.
2. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
124. Application for refund of tax on temporarily imported machinery,
equipment, instruments that are not re-exported upon expiration of the
temporary import period and instead transferred to another entity in Vietnam
(the transferee), then exported from Vietnam by the transferee
1. The
documents mentioned in Clause 1 Article 123 of this Circular.
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3. In
case of physical customs declaration, 01 original copy of the declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1
Article 3 of this Circular must be submitted.
Article
125. Application for refund of tax on exported, imports sent by an overseas
entity to another entity in Vietnam by post or international express mail and
vice versa where tax has been paid by the service provider but goods cannot be
delivered to the consignee and have to be re-exported, re-imported, confiscated,
or destroyed
1. 01
original copy of the request for tax refund, which specifies:
a) The
number of the declaration of imported, exports on which tax is to be refunded;
goods names, line numbers, quantity of goods on the customs declaration (in
case of refund of part of the tax on the customs declaration);
b) The
amount of import, export duty paid; the amount of import export duty to be
refunded;
2. 01
photocopy of the document proving goods cannot be delivered to the consignee.
3. 01
photocopy of the decision on confiscation or destruction of goods issued by a
competent authority.
4. In
case of physical customs declaration, 01 original copy of the declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1
Article 3 of this Circular shall be submitted.
Article
126. Application for refund of import duty, export duty, and other taxes (if
any) on exports or imports being supervised by the customs and are expropriated
by a competent authority because of customs offenses
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a) The
number of the declaration of imported, exports on which tax is to be refunded;
goods names, line numbers, quantity of goods on the customs declaration (in
case of refund of part of the tax on the customs declaration);
b) The
amount of import/export duty paid; the amount of import/export duty to be
refunded;
c) Number
of payment documents if payment is made via a bank;
2. 01
photocopy of the violation record.
3. 01
photocopy of the decision on expropriation of goods issued by a competent
authority.
4. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
127. Application for refund of tax on goods that are granted tax exemption
under a decision of a competent authority
1. 01
original copy of the written request for refund of tax on goods that are
granted tax exemption under a decision of a competent authority, which
specifies:
a) The
number of the declaration of imported, exports on which tax is to be refunded;
goods names, line numbers, quantity of goods on the customs declaration (in case
of refund of part of the tax on the customs declaration);
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c) Number
of payment document if payment is made via a bank;
2. 01
photocopy of the decision on tax exemption issued by a competent authority.
3. In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
128. Application for tax cancellation
1. If
goods are eligible for tax refund and exported or imported by the deadline for
paying tax and/or tax is yet to be paid, the application for tax cancellation
in each case is similar to the application for tax refund.
2. If
goods is eligible for cancellation of export duty/import duty, the application
for tax cancellation of export duty/import duty is similar to the application
for refund of export duty/import duty.
3. If it
is determined that goods are made entirely of imported materials which are not
subject to export duty, the application for cancellation of export duty
consists of:
a) 01
original copy of the written request for cancellation of export duty if goods
are made entirely of imported materials, which specifies:
a.1) The
number of the declaration of exports on which tax is to be cancelled; goods
names, line numbers, quantity of goods on the customs declaration (in case of
cancellation of part of the tax on the customs declaration); number of the declaration
of imports (if any); number of the contract related to the exports on which tax
is to be cancelled;
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a.3) The
amount of export duty to be cancelled;
a.4)
Number of payment document if payment is made via a bank.
b) 01
photocopy of description of the manufacturing process which shows that goods
are made entirely of imported materials:
c) 01
photocopy of the VAT invoice, proof of payment between the importer and
exporter (in case the importer sells goods for another enterprise to export
instead of exporting goods itself);
d) In
case of physical customs declaration, the declarant shall must submit the
original declaration of exports or imports that are granted customs clearance
as prescribed in Clause 1 Article 3 of this Circular.
Article
129. Procedures for submitting, receiving, and processing applications for tax
refund and applications for tax cancellation
1.
Applications for tax refund and applications for tax cancellation shall be
submitted and received in accordance with Article 59 of the Law on Tax
administration.
2. Time
limit for submitting applications for tax refund and applications for tax
cancellation (including the cases in which export duty, import duty is 0%):
a) The
taxpayer shall decide the time for submitting the application for tax refund if
taxes have been fully paid;
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b.1)
Application for import duty cancellation:
b.1.1)
With regard to goods imported for manufacturing of domestic exports: Within 90
days from the end of the fiscal year, the taxpayer must submit the application
for import duty cancellation for the declarations of exports made during the
fiscal year to the customs authority.
The
taxpayer may decide whether to submit several applications for import duty
cancellation or only one application for import duty cancellation together with
the statement mentioned in Article 60 of this Circular as long as they are submitted
by the said deadline;
b.1.2) In
other cases: The application for import duty cancellation must be submitted
within 60 days from the registration date of the latest declaration of exports.
b.2)
Application for export duty cancellation:
The
application for export duty cancellation must be submitted within 60 days from
the registration date of the latest declaration of imports.
c) Any
entity that fails to submit the application for tax cancellation is not
submitted by the said deadline. The collection of tax, late payment interest,
and tax enforcement shall comply with regulations of law on taxation;
d) Tax
settlement in case goods are not exported by deadline for paying tax:
d.1) The
taxpayer may delay declaring and paying VAT on the quantity of raw materials/supplies
in imported for manufacturing of domestic exports that are in stock, unused, or
products derived therefrom are yet to be exported on the basis of the
inspection result mentioned in Article 59 of this Circular.
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d.2) With
regard to goods temporarily imported for re-export: the taxpayer must declare
all taxes and late payment interest (if any) from the deadline for paying tax.
If goods
are repurposed or sold domestically instead of being re-exported, tax shall be
declared and paid in accordance with Article 21 of this Circular.
dd) With
regard to raw materials/supplies imported for manufacturing of domestic
exports, goods temporarily imported for re-export, the 275-day time limit shall
be applied, tax enforcement shall be delayed if the application for tax
cancellation has been submitted and all of the following conditions are
satisfied:
dd.1)
With regard to raw materials/supplies imported for manufacturing of domestic
exports:
dd.1.1)
All of the imported raw materials/supplies are used for manufacture of goods
for export, such products are already exported by or after the end of the 275
day period (in case of permitted tax deferral) materials, and import duty on
excess raw materials/supplies (if any) has been fully paid by or after the end
of the 275 day period (in case of permitted tax deferral).
dd.1.2)
The taxpayer only owes tax on raw materials/supplies imported for manufacture
of goods for export pending issuance of a decision on tax cancellation by the
customs authority.
dd.2)
With regard to goods temporarily imported for re-export:
dd.2.1)
Goods have been partially or completely exported and tax on the quantity of
goods that are not re-exported by deadline for paying tax has been fully paid;
dd.2.2)
The taxpayer only owes tax on re-exports pending issuance of a decision on tax
cancellation by the customs authority.
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3. The
Sub-department of Customs shall receive, process applications for tax
cancellation, and impose administrative penalties (if any).
4.
Applications for tax refund/tax cancellation are classified into applications
subject to inspection before tax refund/tax cancellation and applications
eligible for tax refund/tax cancellation before inspection.
5. An
application is eligible for tax refund/tax cancellation before inspection if
the taxpayer satisfies all of the following conditions:
a) The
taxpayer has engaged in export and import for at least 365 days up to the
registration date of the customs declaration. Over the last 365 days from the
registration date of the customs declaration, the customs authority determines
that:
a.1) The
taxpayer has not incurred penalties imposed by the customs for smuggling or
illegal transport of goods across the border;
a.2) The
taxpayer has not incurred penalties imposed by the customs for tax evasion or
tax fraud;
a.3) The
taxpayer does not incur more than two penalties for other customs offenses (including
understatement of tax payable or overstatement of tax exemption, refund,
reduction, cancellation) that result in a fine beyond the competence of the
Director of the Sub-department of Customs according to the Law on Actions
against administrative violations;
b) The
taxpayer does not owe overdue tax, late payment interest, or fine when the
customs declaration is registered;
c)
Payment is made via a bank (the name of the bank and account must be specified
in the request for tax refund).
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d.1) The
application for tax refund is subject to inspection before refund according to
regulations of law on tax administration;
d.2)
Imports subject to excise tax according to the Law on special excise duty;
d.3)
Exports or imports are eligible for tax refund in Clauses 4, 5, 6, 7, 8, 9
Article 114 of this Circular;
d.4) The
importer that submits the application for refund/cancellation is not the
exporter;
d.5) The
application for refund/cancellation is submitted by an enterprise that has been
established within the last 25 months from the submission date;
d.6) An
application for refund of interest on late payment of VAT prescribed in Point
d.1 Clause 2 of this Article.
6. An
application is subject to inspection before tax refund/tax cancellation if the
taxpayer is not in the cases of tax refund/tax cancellation before inspection
mentioned in Clause 5 of this Article.
Inspections
shall be carried out at the taxpayer’s premises as prescribed in Article 130 of
this Circular.
If the
inspection result shows that the taxpayer’s declaration is accurate, the
customs authority shall issue a decision on tax refund/tax cancellation within
30 days from the day on which the satisfactory application is received.
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a) Delay
carrying out an inspection at the taxpayer’s premises;
b) Examine
the application, check the consistency and legitimacy of the documents, the
amount of tax to be refunded and tax on the corresponding declaration on the
tax accounting system of the customs, check the customs dossier and information
about actual export, import of goods according to this Circular, and perform
the following tasks:
b.1) If
the taxpayer’s declaration is accurate, the customs authority shall issue a
decision on tax refund (form No. 11/QDHT/TXNK in Appendix VI enclosed herewith)
or a decision on tax cancellation (form No. 12/QDKTT/TXNK in Appendix VI
enclosed herewith) within 6 working days from the day on which the satisfactory
application is received;
b.2) If
the application is not eligible for tax refund/tax cancellation, the customs authority
shall provide explanation for the taxpayer within 05 working days from the day
on which the satisfactory application is received;
b.3) If
there is sufficient basis for determining that the taxpayer’s declaration is
not accurate or the basis for tax refund is not ample, the customs authority
shall notify the taxpayer of the application being subject to inspection before
tax refund/tax cancellation within 06 working days from the day on which the
application is received;
b.4)
After a decision on tax refund or tax cancellation is issued, the customs
authority shall settle the overpaid tax, late payment interest, and fines in
accordance with Article 132 of this Circular. If the inspection carried out
after tax refund/tax cancellation reveals that the taxpayer is not eligible for
tax refund/tax cancellation, the customs authority shall revoke the decision on
tax refund/tax cancellation, impose tax, and take appropriate actions.
If the
document inspection reveals that temporarily imports are not re-exported or
imported raw materials/supplies are not used for manufacturing, regulations in
Article 21 of this Circular shall apply.
8. The
time limit for inspection after tax refund/tax cancellation shall comply with
the risk management principles in section 1 Chapter II of this Circular within
10 years from the day on which the decision on tax refund/tax cancellation is
issued.
Inspection
after tax refund shall be carried out at the taxpayer’s premises as prescribed
in Article 130 of this Circular.
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10. After
the said deadline, if the late issuance of the decision on tax refund/tax
cancellation if on account of the customs authority, the customs authority
shall pay an interest on the period from the intended issuance date of the
decision on tax refund to the actual issuance date of the decision on tax
refund in addition to the refund of tax.
11. With
regard to goods eligible for tax refund according to Article 114 of this
Circular or exempt from import duty on goods serving execution of a processing
contract, if the original copy of the customs declaration which is kept by the
declarant is not submitted while following tax refund/tax cancellation
procedures and the taxpayer is permitted by the customs authority to use a
certified true copy of the declaration kept by the customs authority, the
following procedures shall be followed:
a) With
regard to goods imported and exported at the same Sub-department of Customs
(except for those eligible for tax refund prescribed in Clause 5, Clause 7,
Clause 8 Article 114 of this Circular and Point b of this Clause):
a.1) The
taxpayer shall make a report on the loss of the declaration and a request for
permission for the use of a certified true copy of the declaration kept by the
customs authority. The report must be enclosed with documents proving the loss
of the declaration;
a.2) In
consideration of the taxpayer’ request, the Sub-department of Customs where
customs procedures are followed shall perform the tasks below:
a.2.1)
Within 05 working days from the receipt of the taxpayer’s request, the customs
authority shall:
a.2.1.1)
Examine the documents submitted;
a.2.1.2)
Make a certified true copy of the declaration kept by the customs authority if
the report is determined to be true. Only 01 certified true copy shall be made
for a declaration, and a note must be written on the original copy of the
declaration kept by the customs authority in order to avoid making multiple copies.
The note is “tờ khai đã được sao y bản chính 01 bản ngày…tháng…năm” (“01
certified true copy made on …”)
a.2.1.3)
Notify every Customs Department of the loss of the declaration kept by the
taxpayer and the use for certified true copy of the declaration; that the
original declaration kept by the taxpayer is no longer valid nationwide;
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a.2.3)
Take actions against violations committed.
b) In
other cases:
b.1) The
taxpayer shall make a report on the loss of the declaration and request
permission for the use of a certified true copy of the declaration kept by the
customs authority. The report must be enclosed with documents proving the loss
of the declaration;
b.2) In
consideration of the taxpayer’ request, the customs authority shall:
b.2.1)
Request Customs Departments to send confirmation that tax refund/tax cancellation
has not been granted for the declaration that is lost and request them not to
grant tax refund/tax cancellation to the original copy of the declaration that
is lost.
The
Customs Departments shall check the tax accounting system of the customs and
other information sources within 05 working days from the receipt of the
request. If the result shows that tax refund/tax cancellation has not been
granted to the lost declaration, the Customs Department shall send a
confirmation to the customs authority where customs procedures are followed and
take responsibility for such confirmation, and shall not grant tax refund/tax
cancellation to the lost declaration;
b.2.2)
After receiving all confirmations from Customs Departments, the customs
authority shall:
b.2.2.1)
Examine the documents submitted;
b.2.2.2)
Make a certified true copy of the declaration kept by the customs authority if
the report is determined to be true. Only 01 certified true copy shall be made
for a declaration, and a note must be written on the original copy of the
declaration kept by the customs authority in order to avoid making multiple copies.
The note is “tờ khai đã được sao y bản chính 01 bản ngày…tháng…năm” (“01
certified true copy made on …”)
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b.2.3)
According to the request for use of certified true copy of the declaration, the
customs authority that considers granting tax refund/tax cancellation shall
compare information on the application for tax refund/tax cancellation and
certified true copy of the declaration with information on the tax accounting
system and other information sources; carryout an inspection, and grant tax
refund/tax cancellation if the inspection result shows that goods have been
exported and tax refund/tax cancellation has not been granted to the said
declaration.
b.2.4)
Take actions against violations committed.
12. The
customs authority shall issue a decision on cancellation of import duty on
re-imports that were previously exported, cancellation of export duty on goods
re-exported or exported to a third country or a free trade zone that were
previously imported if the declarant has submitted a satisfactory application
for tax cancellation as instructed in Article 121 or Article 122 of this
Circular (in case of cancellation of export duty on goods re-exported or
exported to a third country or to a free trade zone, the customs authority
shall not require the taxpayer to provide documents, information about exports
as prescribed in Article 53 of this Circular) and there is sufficient basis for
the customs authority to determine that imports were previously exported or
exports were previously imported.
The
customs authority shall consider granting tax cancellation within the time
limit for customs procedures prescribed in Article 23 of the Law on Customs.
13. The
Director of the Sub-department of Customs where the customs declaration is
registered shall decide the grant of tax refund/tax cancellation in accordance
with this Circular.
Article
130. Inspecting the application for tax refund/tax cancellation at the
taxpayer’s premises
1. Clauses
2, 3, 4, 5, 6, Article 59 and Clause 5 Article 60 of this Circular shall apply
to goods imported for manufacture of goods for export.
2. In
other cases:
a)
Procedures are similar to those in Clauses 3, 4, 5, 6 Article 59 of this
Circular;
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b.1) The
customs dossier, application for tax refund/tax cancellation, accounting
records, accounting books; inventory logbooks, and other documents related to
the exports or imports shall be inspected;
b.2) If
there is not sufficient basis for the customs authority to decide tax
refund/tax cancellation after inspecting the documents mentioned in Point b.1
of this Clause, the customs authority shall:
b.2.1)
Inspect the inventory;
b.2.2)
Inspect the quantity of products that are yet to be exported.
Article
131. Update of information about tax refund and tax cancellation
1.
According to the decision on tax refund/tax cancellation, the customs authority
shall provide the refund and update information about the tax refund on the
e-customs system. In case of physical customs declaration, apart from updating
tax refund information on the e-customs system, the customs authority must
provide the refund and append a seal on the customs declaration submitted by
the taxpayer saying “Hoàn thuế (không thu thuế)… đồng, theo Quyết định số …
ngày … tháng … năm … của …” (“ VND … refunded under Decision No. … dated … of
…”). The seal template is provided in form No. 18/MDHT/TXNK in Appendix VI
enclosed herewith and return the original customs declaration to the taxpayer.
The
General Department of Customs shall develop a database system for management of
information about refund and cancellation of tax on exports or imports.
2. In
case a paper declaration must be enclosed with the application for tax refund
and is used for multiple times of tax refund/tax cancellation, the customs
authority shall:
a) Keep a
log of tax refund/tax cancellation, take note on the customs declaration;
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c) Append
the “tax refunded/tax cancelled” seal on the customs declaration kept by the
taxpayer at the last time of tax refund/cancellation;
d) Make a
copy of the declaration on which tax has been refunded or cancelled, enclose it
with the application for tax refund/tax cancellation, and return the customs
declaration to the taxpayer;
dd) The
total of import duty, exported refunded/cancelled must correspond to the
quantity of goods actually exported/imported.
Article
132. Settlement of excess tax, late payment interest, or fine after a decision
on refund of overpaid tax, late payment interest, or fine is issued
1. If
refund of overpaid tax, late payment interest, fines is extracted from a
deposit account, the customs authority must check the Concentrated Accounting
System and follow the steps below:
a) If the
taxpayer no longer owes tax, late payment interest, or fine, the overpaid
amount shall be refunded to the taxpayer as prescribed;
b) If the
taxpayer has to enclose a paper declaration with the application for tax
refund, when offsetting the overpaid amount against the tax, late payment
interest, fines incurred by the taxpayer afterwards, the customs authority must
specify the amount of offset tax, number and date of the refund decision and
the offsetting decision, numbers and dates of the corresponding customs
declarations on the original copy of the decision on tax refund and original
copies of customs declarations that are kept by the taxpayer and the customs
authority (form No. 18/MDHT/TXNK in Appendix VI enclosed herewith);
c) If the
taxpayer still owes outstanding tax, late payment interest, fine of shipments
with the same import purpose which must be paid to the deposit account, the
customs authority shall offset the overpaid amount against the outstanding
amount;
d) If the
taxpayer still owes outstanding tax, late payment interest, fine of shipments
with different import purposes, the customs authority shall make a notice of
payment to state budget or to the deposit account in order to pay the
outstanding amounts on behalf of the taxpayer;
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e) If the
taxpayer wishes to offset such remaining amount against the tax on the next
export or import instead of receiving it, the customs authority shall offset
the amounts in accordance with instructions in Point c and Point d of this
Clause;
g) When
refunding or offsetting the remaining amount against the tax, late payment
interest, fine incurred afterwards, the customs authority shall update the
decision on tax refund, corresponding customs declarations, proof of tax
payment on the Concentrated Accounting System
2. In
case the refund of overpaid tax, late payment interest, fines is covered by
state budget:
a) If the
taxpayer does not owe outstanding tax, late payment interest, or fines and does
not wish to offset the overpaid amount against the amount payable afterwards,
the customs authority shall send a refund order together with the decision on
tax refund to the State Treasury. If the customs authority has offset part of
the same tax or among the taxes in the same administrative division, the refund
order must specify the remaining amount to be refunded. According to the
decision on tax refund issued by the customs authority, the State Treasury
shall provide the refund to the taxpayer;
b) If the
taxpayer still owes outstanding tax, late payment interest, fines of other
shipments and wishes to offset the amount refunded against the amount payable,
the taxpayer must complete form No. C1-05/NS enclosed with Circular No.
08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance on guidelines
for Treasury and Budget Management Information System, specify the amount being
offset against, and send it to the customs authority for consideration. After
the customs authority has carried out an inspection and determined that the
amounts offset are of the same tax or of different taxes incurred in the same
administrative division, the customs authority shall send a refund order
together with the decision on refund of overpaid tax, late payment interest,
fine, and form No. C1-05/NS to the State Treasury or the commercial bank where
tax is refunded.
3. If the
customs authority finds that the taxpayer still owes other outstanding tax,
late payment interest, or fines but does not wish to offset the amount to be
refunded against the amount payable, the customs authority shall suspend the
refund and request the taxpayer to fulfill their liabilities or to make a
request for offsetting. If the taxpayer fails to fulfill their liabilities (or
fails to make a request for offsetting) by the deadline notified by the customs
authority, the customs authority shall complete and send form No. C1-05/NS
enclosed with Circular No. 08/2013/TT-BTC to the State Treasury and notify the
taxpayer.
4. In
case of overpayment or incorrect payment:
a) In
case the taxpayer makes incorrect payments during the fiscal year before the
deadline for adjusting the state budget statement and has not made a
declaration with the tax authority (in case of overpayment or incorrect payment
of VAT), if the taxpayer still owes outstanding tax, late payment interest and
wishes to offset the amount to be refunded against the amount payable, the
taxpayer shall complete form No. C1-07/NS enclosed with 759/QD-BTC dated April
16, 2013 of the Ministry of Finance;
b) If the
taxpayer no longer owes tax and/or late payment interest and wishes to receive
a refund of the overpaid or incorrectly paid amount:
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b.2) The
customs authority that issues the decision on settlement of overpaid or
incorrectly paid VAT upon importation shall send 01 copy of the decision on tax
refund; the State Treasury shall send 01 copy of form No. C1-04/NS which
certifies the refund of overpaid or incorrectly paid VAT on imports to the
supervisory Department of Taxation in order to recover the amount of VAT that
was offset or refunded (if any);
b.3) The
taxpayer shall adjust the VAT refunded by the customs authority but then offset
or refunded by the tax authority.
5. The
refund shall be made as follows:
a) In
case of tax offsetting, the customs authority shall check the Concentrated
Accounting System and follow the steps below:
a.1) If
the taxpayer no longer owes tax, late payment interest, or fine, the overpaid
amount shall be refunded to the taxpayer as prescribed;
a.2) When
offsetting the overpaid amount against the tax, late payment interest, fine
incurred by the taxpayer afterwards, the customs authority shall update the
declaration on the Concentrated Accounting System.
b) If the
State Treasury that makes the refund tax also the State Treasury that collected
tax, the refund shall be made in accordance with Point a Clause 2 of this
Article. State budget revenues shall be accounted for according to the order of
the customs authority; the excess tax, late payment interest, fine that remains
shall be returned to the taxpayer;
c) If the
State Treasury that makes the refund is different from the State Treasury that
collected tax, the refunding State Treasury shall record the refund of tax in
accordance with Clause 1 of this Article and transfer the refunded amount
together with the collection order to the State Treasury that collected tax.
After tax
is refunded, the State Treasury shall send a copy of the tax refund document to
the customs authority that issued the decision on refund.
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Article
133. Late payment interest
1. Late
payment interest shall be charged in the following cases:
a) Tax is
paid behind the initial deadline, extended deadline, deadline written in the
notification, decision on penalties for tax offenses issued by the customs
authority, and tax decision issued by a competent authorities (hereinafter
referred to as “deadline for paying tax”);
b) Tax is
underpaid because of incorrect statement of tax payable, exemption, reduction,
refund of tax;
c) Tax is
paid by instalments as prescribed in Article 134 of this Circular;
d) Goods
are declared to be eligible for tax exemption, preferential tax rates, tax
rates within tariff-rate quota, but the inspection result reveals that they are
not.
2. The
organization that collects tax (hereinafter referred to as “tax collector”)
fails to transfer the collected tax to state budget on schedule shall pay late
payment interest for the period from the deadline for transferring money to
state budget to the day preceding the day on which money is transferred.
3. The
guarantor shall pay late payment interest if the taxpayer fails to fully pay
tax to state budget by the end of the guarantee period.
4.
Determination of late payment interest rate:
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b) The late
payment period begins from the day succeeding the deadline for paying tax and
ends on the day succeeding the day on which tax is paid by the taxpayer, tax
collector, or guarantor to state budget;
c) If the
tax arrears is found from January 01, 2015, whether by inspectors or taxpayers
themselves, late payment interest rate shall be 0.05% per day.
5. The
taxpayer or tax collector shall determine the late payment interest according
to Clause 4 of this Article and pay it to state budget.
If the
taxpayer, tax collector, or guarantor fails to determine the interest or fails
to determine the correct interest, the customs authority to which tax is paid,
the tax collector, or the guarantor shall determine the late payment interest
and notify the taxpayer, tax collector, or guarantor
6. If the
taxpayer, tax collector, or guarantor fails to pay tax and late payment
interest within 30 days from the deadline for paying tax, the customs authority
shall notify the taxpayer, tax collector, or guarantor of the amount of tax and
late payment interest (form No. 19/TB-TTN-TCN1/TXNK and 20/TB-TTN-TCN2/TXNK in
Appendix VI enclosed herewith)
7. The
taxpayer is not required to late payment interest in case imported raw
materials/supplies that are meant to manufacture goods for export are
re-exported; late payment interest shall not be charged on tax arrears over the
tax deferral period.
8. In the
case of late payment of tax prescribed in Clause 4 Article 5 of the Law No.
71/2014/QH13 and Clause 7 Article 5 of Decree No. 12/2015/ND-CP , tax shall not
be enforced and late payment interest shall not be charged for the period over
which payment is delayed by state budget. The tax arrears exempt from late
payment interest must not exceed the amount that is yet to be paid by state
budget.
Article
134. Paying tax debt in instalments
1. If all
of the conditions in Clause 1 and Clause 2 Article 39 of the Decree No.
83/2013/ND-CP are satisfied, tax debt may be paid in instalments for up to 12
months from the beginning date of the tax enforcement period. The taxpayer
shall register and make a commitment to pay debt tax by instalments as follows:
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b) Tax
debt that is exceeding VND 1 billion but not exceeding VND 2 billion shall be
paid within 06 months;
c) Tax
debt that is exceeding VND 2 billion shall be paid within 12 months. The
taxpayer that fails to pay tax debt as committed is no longer permitted to pay
tax debt in instalments. In this case, the guarantor shall pay tax debt and
late payment interest on behalf of the taxpayer as prescribed in Article 39 of
the Decree No. 83/2013/ND-CP , which is amended in Clause 9 Article 5 of Decree
No. 12/2015/ND-CP.
2.
Application includes:
a) A written
request for permission to pay tax debt in instalments sent by the taxpayer to a
competent customs authority, which provides explanation for not paying tax in a
lump sum and is enclosed with a registration form: 01 original copy;
b) The
customs declaration that has the tax debt; the customs authority’s notification
of the tax debt (if any): 01 photocopy.
In case
of electronic customs procedures or paying tax debts in instalment at the
Sub-department of Customs where the customs declaration is registered, this
document may be omitted;
c) A
letter of guarantee by a credit institution for the tax debt being paid in
instalments as prescribed in Article 43 of this Circular: 01 original copy.
3.
Entitlements to permit payment of tax debt by instalments:
a) If the
tax debt to be paid in instalments is incurred at one Sub-department of
Customs, the case shall be decided by its Director;
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c) If the
tax debt to be paid in instalments is incurred at multiple Customs Departments,
the case shall be decided by the Director of the General Department of Customs.
4. Time
limit:
a) If the
application is satisfactory, within 05 working days, the customs authority
shall issue a decision to whether permit or not permit the payment of tax debt
in instalments;
b) If the
application is not satisfactory, within 03 working days from its receipt, the
customs authority shall request the taxpayer in writing to complete the
application.
If the
taxpayer fails to complete the application within 05 working days from the
receipt of the request from the customs authority, the application shall be
rejected.
Article
135. Extension of deadline for paying tax, late payment interest, fines
1. The
extension of the deadline for paying tax, late payment interest, fines
(hereinafter referred to as tax deferral) shall be considered in the cases
mentioned in Clause 1 Article 31 of the Decree No. 83/2013/ND-CP , which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.
2. The
application for tax deferral is specified in Clause 2 Article 51 of the Law on Tax
administration, which consists of:
a) A
written request for tax deferral which specifies the reasons for deferral, the
amount that needs deferring, and deferral period. If the tax, late payment
interest, fines that need deferring are of different customs declarations, they
must be enumerated. A commitment to provide accurate information; a plan and
commitment to fully pay tax, late payment interest, and fines: 01 original
copy;
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c) In the
case prescribed in Point a Clause 1 Article 31 of the Decree No. 83/2013/ND-CP ,
which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP , the
following documents are required:
c.1) A
record on determination of damage issued by a competent authority;
c.2) A
written confirmation of the conflagration made by the local fire department; a
written confirmation of a the People’s Committee of the commune where the natural
disaster or accident occurs: 01 original copy;
The
aforementioned documents shall be made right after the natural disaster,
conflagration, or accident occurs.
d) In the
case prescribed in Point b Clause 1 Article 31 of the Decree No. 83/2013/ND-CP ,
which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP , the
following documents are required:
d.1) A
decision to withdraw the old business premises issued by a competent
authorities: 01 photocopy;
d.2) A
written certification by the People’s Committee of the commune that the
enterprise has to suspend its business operation because of relocation: 01
original copy;
d.3)
Documents proving the direct damage caused by relocation of the business
premises. The damage is determined according to the documents and regulations
of law, including: remaining value of facilities and equipment in which
investment cannot be recovered after dismantlement (cost minus depreciation),
cost of dismantlement, cost of relocation and installation at the new premises
(after deduction of withdrawal cost), payment to employees for work suspension
(if any), other complicated cases related to other fields that need opinions
from professional agencies: 01 original copy;
dd) With
regard to raw materials/supplies imported for manufacture of goods for export
that satisfy the conditions in Clause 1 Article 42 of this Circular and Point c
Clause 1 Article 31 of the Decree No. 83/2013/ND-CP , which is amended in Clause
8 Article 5 of Decree No. 12/2015/ND-CP: In the written request for deferring
tax longer than 275 days, the taxpayer must explain the reserve of raw
materials/supplies, describe the manufacturing process and time that suit that
reserve of raw materials/supplies: 01 original copy; documents proving that the
foreign client terminates the contract and the tax deferral is the result of
deferred delivery date on the export contract: 01 photocopy;
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3. The
amount of tax, late payment interest, fines that are deferred shall comply with
Clause 2 Article 31 of the Decree No. 83/2013/ND-CP , which is amended in Clause
8 Article 5 of Decree No. 12/2015/ND-CP.
4. The
deferral period shall comply with Clause 3 Article 31 of the Decree No.
83/2013/ND-CP , which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP.
5.
Procedures for deferral:
a) The
taxpayer eligible for tax deferral as prescribed in Point a, Point b, Point c
Clause 1 Article 31 of Decree No. 83/2013/ND-CP , which is amended in Clause 8 Article
5 of Decree No. 12/2015/ND-CP shall make and send an application for tax
deferral to the customs authority to which outstanding tax, late payment
interest, fines are owed;
b) The
taxpayer facing special difficulties that are considered by the Prime Minister
at the request of the Minister of Finance shall make and send the application
for tax deferral to the General Department of Customs;
c) The
customs authority shall receive, verify information, and process the
application in accordance with Article 52 of the Law on Tax administration.
With
regard to imported raw materials/supplies for manufacture of goods for export
mentioned in Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP , which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP , the Sub-department
of Customs where the customs declaration is registered shall receive, check the
application, and perform the following tasks:
c.1)
Notify the taxpayer if the application is not satisfactory within 03 working
days from the day on which the application is received;
c.2)
Request the Customs Department to consider approving the tax deferral longer
than 275 days within 10 working days from the day on which the application is
received if the application is satisfactory;
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c.3.1) If
the conditions for extending tax deferral period beyond 275 days are not
satisfied, the Customs Department must send a written notification to the
taxpayer within 03 working days from the day on which the inspection result is
given;
c.3.2) If
conditions are satisfied, the Customs Department shall issue an approval for
tax deferral longer than 275 days within 03 working days from the day on which
the inspection result is given.
d)
The General Department of Customs shall receive applications for tax deferral
in cases of special difficulties prescribed in Point d Clause 1 Article 31 of
Decree No. 83/2013/ND-CP , which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP , send reports to the Minister of Finance and the Prime Minister
to consider on a case-by-case basis.
6.
Entitlements to grant tax deferral
a) The
Director of the Sub-department of Customs is entitled to grant tax deferral in
the cases mentioned in Point a and Point b Clause 1 Article 31 of Decree No.
83/2013/ND-CP , which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP
in which the tax, late payment interest, fines that need deferring are only
incurred at one Sub-department of Customs;
b) The
Director of the Customs Department is entitled to grant tax deferral in the
cases mentioned in Point a and Point b Clause 1 Article 31 of Decree No.
83/2013/ND-CP , which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP in which the tax, late payment interest, fines that need
deferring are incurred at multiple Sub-departments of Customs under the
management of that same Customs Department; and the case in which raw
materials/supplies are imported for manufacture of goods for export prescribed
in Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP , which is amended in
Clause 8 Article 5 of Decree No. 12/2015/ND-CP ;
c) The
Director of the General Department of Customs is entitled to grant tax deferral
in the cases mentioned in Point a and Point b Clause 1 Article 31 of Decree No.
83/2013/ND-CP , which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP
in which the tax, late payment interest, fines that need deferring are incurred
at multiple Customs Departments;
d) The
Prime Minister shall decide the case of special difficulties prescribed in
Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP , which is amended in
Clause 8 Article 5 of Decree No. 12/2015/ND-CP , at the request of the Minister
of Finance.
7.
Customs Departments and Sub-departments of Customs shall make summary reports
on the deferred tax, late payment interest, and fines as instructed by the
General Department of Customs.
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1. The
entities mentioned in Clauses 1, 2, 3 Article 65 of the Law on Tax
administration, which are amended in Clause 20 Article 1 of the Law No.
21/2012/QH13, are eligible for cancellation of outstanding tax, late payment
interest, and fines (hereinafter referred to as “debt cancellation”).
2.
Conditions for debt cancellation in the case mentioned in Clause 3 Article 65
of the Law on Tax administration shall comply with Point Clause 1 Article 32 of
the Decree No. 83/2013/ND-CP .
3. An
application for debt cancellation:
a) 01
original copy of the written request for debt cancellation of the Customs
Department to which the taxpayer owes tax, late payment interest and fines who
is eligible for debt cancellation. The request must specify the reasons and
amount of tax, late payment interest, and fines to be cancelled;
b) The
customs dossier of the amount of tax, late payment interest, fines to be
cancelled: 01 photocopy (unless it is already submitted when registering the
customs declaration);
c) Other
documents related to the request for debt cancellation on a case-by-case basis.
To be specific:
c.1) In
the case mentioned in Clause 1 Article 65 of the Law on Tax administration:
01
photocopy of the decision of a competent authority on the enterprise’s
declaration of bankruptcy;
c.2) In
the case mentioned in Clause 2 Article 65 of the Law on Tax administration:
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c.3) In
the case in Clause 3 Article 65 of the Law on Tax administration, which is
amended in Clause 20 Article 1 of the Law No. 21/2012/QH13:
Documents
enclosed with the tax enforcement dossier showing that all enforcement measures
have been taken (including the ultimate measure: revocation of the Certificate
of Business Registration or Certificate of Business registration or certificate
of investment. If the Certificate of Business Registration or Certificate of
Business registration or certificate of investment cannot be revoked, it is
required to have a written certification of a competent authorities: 01 set of
photocopies.
4.
Procedures and time for debt cancellation:
a) The
entitlement to debt cancellation is specified in Article 67 of the Law on Tax
administration, which is amended in Clause 22 Article 1 of the Law No.
21/2012/QH13;
b)
Procedures:
b.1) the
Director of the Customs Department shall verify the documents and requests for
debt cancellation, and send them to a competent authority as prescribed;
b.2) The
Director of the General Department of Customs shall consider debt cancellation
in the cases within his/her competence or receive, verify the documents and
requests for debt cancellation, and send them to the Ministry of Finance in the
cases within the competence of the Ministry of Finance, or request the Ministry
of Finance to send them to the Prime Minister in the cases within the
competence of the Prime Minister;
b.3)
Presidents of the People’s Committee of the same province with the Customs
Department to which the enterprise owes tax debt shall consider debt cancellation
in the case within his/her competence.
c) The
time limit for processing applications for debt cancellation is specified in
Article 68 of the Law on Tax administration.
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Article
137. Fulfillment of tax liability upon exit
1. Any
Vietnamese citizen that exits to residents overseas, Vietnamese citizen that
resides overseas, foreigner that owes tax, late payment interest, fines on
exports or imports must fulfill his/her tax liability before exiting from
Vietnam.
2. The
customs shall send written or electronic notification to the immigration
authority of the tax liability of individuals that still owe tax, late payment
interest, fines on exports or imports. The notification shall contain names of
the persons that have not fulfilled their tax liability, their dates of birth,
nationalities, ID/passport numbers, and their supervisory customs authorities.
3. The
immigration authority shall suspend every person who has not fulfilled his/her
tax liability as prescribed in Clause 1 of this Article from exit in accordance
with Article 53 of the Law on Tax administration and Clause 3 Article 40 of the
Decree No. 83/2013/ND-CP , which is amended in Clause 10 Article 5 of Decree No.
12/2015/ND-CP.
Article
138. Fulfillment of tax liability upon dissolution, bankruptcy, and shutdown
1. The
fulfillment of tax liability upon dissolution, bankruptcy, and shutdown shall
comply with Article 54 of the Law on Tax administration, regulations of law on enterprises,
cooperatives, and bankruptcy. Responsibility to fulfill tax liability upon
dissolution, bankruptcy, and shutdown:
a) Owners
of private companies, owners of single-member limited liability companies,
Chairpersons of the Board of members, members of the Board of members, legal
representatives of multi-member limited liability company; the Boards of
Directors joint-stock companies or enterprise liquidation organizations are
responsible for fulfillment of tax liability of enterprises upon their dissolution;
b) The
cooperative dissolution council is responsible for fulfillment of tax liability
of the cooperatives upon its dissolution;
c) The
asset management and liquidation council is responsible for fulfillment of the
enterprise’s tax liability in case of bankruptcy.
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a) When
an enterprise whose tax liability is unfulfilled is shut down without following
procedures for dissolution or bankruptcy, its owner (if the enterprise is a
private company), the President of the Member assembly or owner (if the
enterprise is a limited liability company), the President of the Board of
Directors (if the enterprise is a joint-stock company), or the head of
management board (if the enterprise is a cooperative) is responsible for paying
the outstanding tax;
b) When a
household or sole trader whose tax liability is unfulfilled shuts down the
business, the owner of the household or the sole trader is responsible for
paying the outstanding tax;
c) When a
artel whose tax liability is unfulfilled is shut down, the head of the artel is
responsible for paying the outstanding tax.
Article
139. Fulfillment of tax liability in case of restructuring
1. Before
restructuring, the enterprise must fulfill its liability to pay tax on exports
or imports.
2. If an
enterprise whose tax liability is unfulfilled is restructured, it is required
to have a document identifying the tax liability of each enterprise established
after the restructuring and every enterprise established after the
restructuring must make a written commitment with the customs authority to
fulfill such tax liability left by the restructured enterprise.
3. The
tax authority must not issue TINs to enterprises established after
restructuring if there is no certification by customs authorities that such
enterprises have fulfilled their liability as prescribed in Clause 2 of this
Article.
Article
140. Certification of fulfillment of tax liability
1. Any
taxpayer or competent authority that wishes to have fulfillment of tax
liability certified (including amounts of tax, late payment interest, fines,
other paid amounts, and/or the amount paid to state budget) shall make a written
request for certification of fulfillment of tax liability to the General
Department of Customs, which specifies:
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b) The
contents that need certifying;
c)
Documents proving the said contents (photocopies).
If the
taxpayer wishes to have his/her fulfillment of tax liability certified, the
written request must bear the signature and seal of the taxpayer’s
representative;
2. The
customs authority shall inspect and certify the fulfillment of tax liability
when receiving the request.
If
certification is rejected, explanation must be provided in writing.
If
information about fulfillment of tax liability must be verified before
certification, the customs authority shall send a notification to the taxpayer
of the reasons.
The result
must be given to the taxpayer within 05 working days from the day on which
sufficient documents are received.
3. Within
15 days from the day on which the General Department of Customs issues a
certification of tax debt, the Customs Department shall inspect the
enterprise’s tax debt according to accounting records of export duty and import
duty. If it is determined that the enterprise still owes outstanding tax
related to import and export activities, including the amount on the tax
accounting system and the amount that is not shown on the e-customs system, the
General Department of Customs must be promptly notified in order to confirm the
enterprise’s tax status. If Customs Department does not send a notification to
the General Department of Customs by the said deadline, the Customs Department
shall be responsible for the enterprise’s debts.
4. In
case an enterprise requests certification of fulfillment of its tax liability
serving the process of dissolution, shutdown, TIN closing, the enterprise must
fully pay tax and other amounts payable to state budget related to export and
import activities before receiving goods from the day on which the General
Department of Customs issues the certification of tax debt if the enterprise
registers to follow customs procedures at a Customs Department.
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Chapter
VIII
POST-CLEARANCE INSPECTION
Article 141. Collection of
information and verification serving post-clearance inspection
1.
Collection of information
The
customs authority is entitled to request declarants, state authorities, and
entities related to exports or imports to provide information serving post-clearance
inspection as prescribed in Article 95 and Article 96 of the Law on Customs,
Article 107 and Article 108 of Decree No. 08/2015/ND-CP .
2.
Verification serving post-clearance inspection
a) Where
necessary, the Director of the General Department of Customs, the Director of
Post-clearance Inspection Department, the Director of Customs Department, or
the Director of Sub-department of Post-clearance Inspection, the Director of
Sub-department of Customs may carry out verification at state authorities and
relevant entities to clarify the suspected, irrational issues, or signs of
violations of law found in the customs dossiers;
b) During
the inspection at the declarant’s premises, if verification is urgent, the
chief of the inspectorate may carry out verification as prescribed in Point a
of this Clause;
c) A
written request for verification may be sent or a person may be appointed to do
the verification under a letter of introduction. The verification result shall
be recorded in writing.
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1.
Subjects and scope of inspection
The
subjects and scope of post-clearance inspection at the customs authority are
specified Article 79 of the Law on Customs.
2.
Entitlements to decide inspection
a) The
Director of the Sub-department of Customs is entitled to issue a decision on
inspection of customs dossiers that have been granted customs clearance within
60 days from the customs clearance date as prescribed in Clause 1 Article 78 of
the Law on Customs (except for the shipments that underwent physical inspection
before customs clearance) and the cases mentioned in Point a.2 and Point b.2
Clause 2 Article 25 of this Circular;
b) The
Director of the Customs Department is entitled to issue a decision on inspection
of customs dossiers prescribed in Clause 1 and Clause 2 Article 78 of the Law
on Customs (except for the dossiers that have been inspected as prescribed in
Point a of this Clause), including the cases mentioned in Point g.2 Clause 3
Article 25 of this Circular on the basis of risk management;
c) The
decision on post-clearance inspection at the customs authority shall be made
using form No. 01/2015-KTSTQ in Appendix VIII enclosed herewith.
3.
Inspection contents
a) The
declarant must present the sale contract or an equivalent document, commercial
invoice, transport documents, insurance documents, C/Os, payment documents,
documents, technical documents of exports or imports related to the inspected
dossier, and provide explanation for relevant contents; appoint an authorized
representative to work with the customs authority under the inspection
decision;
b) The
inspection shall be recorded in writing. The inspection record shall be kept
together with the supporting documents provided by the declarant.
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a) If the
information, documents, explanation provided by the declarant prove that the
declaration is legitimate, the customs authority shall accept the declaration;
b) In any
of the following cases, the customs authority shall not accept the declarant’s
declaration, issue a tax decision and impose penalties for administrative
violations (if any):
b.1) The
declarant does not provide sufficient information or documents as prescribed in
Clause 3 of this Article or fails to explain or prove that the declaration is
true;
b.2) The
declaration is untrue, insufficient, or inaccurate in terms of information on
the customs declaration, the declaration of value, the factors related to
determination of tax payable, policies on management of exports and imports,
the factors that affect the value determination methods, adjustments, special
relationships, conditions and procedures for applying value determination
methods;
b.3) The
documents provided by the declarant for the customs authority are not
legitimate;
b.4)
There is consistency among the documents in the customs dossier or between
documents in the customs dossier and documents provided for the customs
authority.
c) If the
declarant does not go to the customs authority or does not provide documents as
prescribed in Clause 3 of this Article at the request of the customs authority,
the customs authority shall take actions according to the result of inspection
of existing documents and data, update information on the database system of
the General Department of Customs in order to take inspect the next shipments
and customs dossiers of the declarant.
If there
is no sufficient basis for concluding the accuracy and legitimacy of customs
dossier, a competent customs authority shall be requested to carry out a
post-clearance inspection at the declarant’s premises as prescribed in Article
143 of this Circular on the basis of risk management principles within 45 days
from the inspection date written on the decision on inspection at the customs
authority.
If the
basis for concluding is sufficient, the Director of the Sub-department of
Customs, the Director of the Sub-department of Post-Clearance Inspection, the
Director of the Customs Department shall issue decisions on tax imposition and
administrative penalties (if any).
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Based on
documents, data, information, explanation provided by the declarant and the
inspection result, within 05 working days from the end of the inspection
according to the decision on inspection, the person who signs the decision on
inspection shall issue a notification of inspection result (form No.
06/2015-KTSTQ in Appendix VIII enclosed herewith) and send it to the declarant.
The
decision on inspection and notification of inspection result shall be updated
on the information system serving post-clearance inspection within 01 day from
the day on which they are signed.
Article
143. Post-clearance inspection at the declarant’s premises
1. The cases
of inspection are specified in Article 78 of the Law on Customs.
2. The
Director of the General Department of Customs shall issue annual post-clearance
inspection plans.
3.
Inspection procedures
a) In the
cases of inspection prescribed in Clause 2 and Clause 3 Article 78 of the Law
on Customs, an inspection decision (form No. 01/2015-KTSTQ in Appendix VIII
enclosed herewith) shall be sent directly, by registered mail, or fax to the
declarant within 03 working days from the day on which it is signed and at
least 05 working days before the inspection date;
In case
of inspection because of suspected violations prescribed in Clause 1 Article 78
of the Law on Customs, the inspection shall be carried out as soon as the
decision on inspection is given to declarant during working hours) instead of
prior notice;
In case
of collection of info serving post-clearance inspection, the customs authority
shall request the declarant to provide information using form No. 02/2015-KTSTQ
in Appendix VIII enclosed herewith.
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In case
the extension of post-clearance inspection duration, form No. 04/2015-KTSTQ in
Appendix VIII enclosed herewith shall be used.
In case
of cancellation of the decision on post-clearance inspection, form No.
07/2015-KTSTQ in Appendix VIII enclosed herewith shall be used.
b) The
customs authority shall carry out the inspection on the date written on the
decision on post-clearance inspection, except for force majeure events.
The
declarant must comply with the decision on post-clearance inspection, appoint
competent persons to work with the customs authority. The failure to comply
with the decision on post-clearance inspection is considered a customs offense.
b.1)
Announcement of the decision on post-clearance inspection:
The
contents are specified in form No. 09/2015-KTSTQ in Appendix VIII enclosed
herewith;
b.2)
Scope of inspection, the inspectorate shall carry out the inspection within the
scope written on the decision on post-clearance inspection. If the scope of
inspection must be expanded, a competent authority shall be requested to make
decision;
b.3)
Inspection contents:
The
declarant shall provide, present documents and exports or imports as prescribed
in Point b Clause 3 Article 80 of the Law on Customs, appoint competent persons
to directly work with the inspectorate according to the decision on
post-clearance inspection and at the request of the chief of the inspectorate.
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The
inspection shall be recorded using form no. 08/2015-KTSTQ in Appendix VIII of
this Circular, which is enclosed with supporting documents provided by the declarant.
4.
Handling inspection result:
a) If the
information, documents, explanation provided by the declarant prove that the
declaration is legitimate, the customs authority shall accept the customs
dossier;
b) In any
of the following cases, the customs authority shall not accept the declarant’s
declaration, issue a tax decision and impose penalties for administrative
violations (if any):
b.1) The
declarant does not provide sufficient documents at the request of the customs
authority or inspectorate, or fails to explain or prove that the declaration is
true, or fails to explain the irrationalities in the declaration that is found
by the customs authority;
b.2) The
declaration is untrue, insufficient, or inaccurate in terms of information on
the customs declaration, the declaration of value, the factors that affect the
value determination methods, special relationships, conditions and procedures
for applying value determination methods, the factors related to determination
of tax payable, policies on management of exports and imports, adjustments;
b.3) The
documents provided by the declarant for the customs authority are not
legitimate;
b.4)
There is consistency among the documents in the customs dossier, between the
customs dossier submitted to the customs authority and the documents retained
by the declarant, between the customs dossier and accounting records; between
the customs dossier, accounting records and relevant documents.
c) If the
declarant fails to comply with the decision on post-clearance inspection, fails
to provide documents or explanation at the request of the customs authority,
the customs authority shall consider issuing a tax decision and imposing
administrative penalties as prescribed by law; update information on the risk
management system in order to take appropriate measures to inspect the customs
dossiers of the next shipments of the declarant;
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d.1) The
draft conclusion must be sent within 05 working days from the end of the
inspection according the decision on post-clearance inspection. The conclusion
shall be given based the contents, scope, and result of inspection written on
the inspection record. The issuer of the decision on post-clearance inspection
shall draft and send the conclusion to the declarant (by email, by tax, by
post, or directly)
d.2) The
declarant must provide explanation (whether in writing or directly) with regard
to the draft contract for the person that signs the decision on post-clearance
inspection within 05 working days from the deadline for sending the draft
conclusion;
d.3)
Within 05 working days from the deadline for providing explanation, the issuer
of the decision on inspection shall:
d.3.1)
Consider the declarant’s explanation and/or the result of discussion with the
declarant’ representative to clarify the issue and sign the conclusion;
d.3.2)
Sign the conclusion:
the
Director of the General Department of Customs, the Director of Post-clearance
Inspection Department, the Director of Customs Department, or the Director of
Sub-department of Post-clearance Inspection shall sign the inspection
conclusion (form No. 05/2015-KTSTQ in Appendix VIII enclosed herewith),
specifying the legal basis, the inspection scope, inspection contents,
inspection result, and proposed solutions (if any).
dd) If
professional opinions are necessary for making the conclusion, the conclusion
shall be signed within 15 days from the day on which opinions are provided by
competent agencies. Professional opinions must be provided in writing within 30
days from the receipt of the request from the customs authority;
e)
Updating inspection information:
The
decision on inspection and notification of inspection result shall be updated
on the information system serving post-clearance inspection within 01 day from
the day on which they are signed. The violations and assessments of declarants
shall be updated on the e-customs system in order to take appropriate risk
management measures.
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1. The
Director of the General Department of Customs shall direct the organization of
post-clearance inspections nationwide, sign decisions on post-clearance
inspection, and handle inspection results in the cases prescribed in Clause 2
Article 98 of Decree No. 08/2015/ND-CP:
a)
Inspection of prioritized enterprises recognized by the Director of the General
Department of Customs;
b)
Inspection of enterprises executing projects of national importance;
c) The
corporations, general companies that have facilities for manufacturing goods
for export or multiple export, import branches in multiple provinces.
2. The
Director of the Post-customs Clearance Inspection Department has
responsibilities to:
a)
Provide consultancy on organization of post-clearance inspection, provide
training for post-clearance inspection techniques nationwide; organize
post-clearance inspection, instruct and manage inspectorates;
b) Sign
decisions on post-clearance inspection and organize implementation of such decisions,
handle inspection results, sign decisions on tax imposition as prescribed in
Clause 1 and Clause 2 Article 78 of the Law on Customs and in case of
inspection according to a plan approved by the Director of the General
Department of Customs, except for the cases prescribed in Clause 1 of this
Article;
c) Sign
decisions on post-clearance inspection and organize inspection thereof as
authorized; handle inspection results in accordance with Article 100 of Decree
No. 08/2015/ND-CP , send reports to the Director of the General Department of
Customs of cases of tax imposition and the cases prescribed in Clause 1 of this
Article as authorized by the Director of the General Department of Customs;
d) Impose
administrative penalties for customs offenses as prescribed by regulations of
law on penalties for administrative violations.
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Send
reports to the Director of the General Department of Customs of the cases in
which post-clearance inspection is carried out at the declarant’s premises
outside their province.
4. The
Director of Sub-department of Post-Clearance Inspection has the
responsibilities to:
a) Sign
decisions on post-clearance inspection and organize inspection thereof; handle
inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP
as authorized by the Director of the Customs Department;
b) Impose
administrative penalties for customs offenses as prescribed by regulations of
law on penalties for administrative violations;
c)
Provide consultancy and instructions on post-clearance inspection within the
province. Update information and receive reports on post-clearance inspections
carried out by Sub-departments of Customs, and send reports to the Director of
the Customs Department of the Post-clearance Inspection Department in order to
ensure uniformity, effectiveness, and avoid repetition;
d) Update
information, documents about post-clearance inspection, results thereof, and
request such results as prescribed by the General Department of Customs.
5. The
Director of Sub-department of Customs has the responsibilities to:
a) Sign
decisions on post-clearance inspection and handle results thereof in the cases
prescribed in Point a Clause 2 Article 142 of this Circular;
Organize
post-clearance inspections as assigned by the Director of the Customs
Department;
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c) Update
information, documents, results post-clearance inspection, and report such
results as prescribed by the General Department of Customs.
Article
145. Responsibility to settle complaints about post-clearance inspection
1. The
person in charge of complaint settlement must ensure objectivity and must not
assign the unit that issued the decision being complained to settle the
complaint.
2.
Responsibilities of complaint settlement units:
a) The
Director of the Sub-department of Post-Clearance Inspection, the Director of
the Sub-department of Customs shall carry out the first settlement of
complaints against administrative decisions issued by the Director of the
Sub-department of Post-Clearance Inspection or the Director of the
Sub-department of Customs.
b) The
Director of the Customs Department shall:
b.1)
Carry out the first settlement of the complaints against administrative
decisions issued by the Director of the Customs Department;
b.2)
Carry out the second settlement of the complaints against administrative
decisions issued by the Director of the Sub-department of Post-Clearance
Inspection or the Director of the Sub-department of Customs.
c) The
Director of the Post-clearance Inspection Department shall carry out the first
settlement of complaints against administrative decisions issued by the
Director of the Post-clearance Inspection Department.
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d.1)
Carry out the first settlement of the complaints against administrative
decisions issued by the Director of the General Department of Customs; The
inspection unit of the General Department of Customs shall advise the Director
of the General Department of Customs settling complaints;
d.2)
Carry out the second settlement of the complaints against administrative
decisions issued by the Director of the Customs Department; The Director of the
Post-customs Clearance Inspection Department shall advise the Director of the
General Department of Customs settling complaints;
d.3)
Carry out the second settlement of complaints against administrative decisions
issued by the Director of the Post-clearance Inspection Department. The
inspection unit of the General Department of Customs shall advise the Director
of the General Department of Customs settling complaints.
e) The
Minister of Finance shall carry out the second settlement of complaints against
administrative decisions issued by the Director of the General Department of
Customs. The inspectorate of the Ministry of Finance shall advise the Minister
of Finance settling complaints.
Chapter
IX
IMPLEMENTATION
Article
146. Set forms provided in the Law on Customs and Decree No. 08/2015/ND-CP
The
following forms are provided by the Ministry of Finance in Appendix IX in
accordance with the Law on Customs and Decree No. 08/2015/ND-CP:
1. Form
No. 01: List of goods transited without passing the mainland territory.
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3. Form
No. 03: Application for establishment of a bonded warehouse, container freight
station, ICD, off-airport cargo terminal, customs place outside the checkpoint
area, or concentrated inspection site.
4. Form
no. 04: Quarterly report on use of materials received and dispatched from the
tax-suspension warehouse.
5. Form
no. 05: Annual report on use of materials received and dispatched from the
tax-suspension warehouse.
Article
147. Transition
1. With
regard to processing contracts that have been notified to the customs authority
and customs declarations of goods imported for manufacturing of products for
export registered before the effective date of this Circular but statements are
yet to be made, the statements shall be made in accordance with this Circular.
With
regard to EPEs required to submit quarterly reports, the report of the first
quarter of 2015 may be skipped. Statements shall be made and submitted in
accordance with this Circular.
2. With
regard to goods sent to bonded warehouses and CFS before the effective dates of
the Law on Customs No. 54/2014/QH13, Decree No. 08/2015/ND-CP , and this
Circular, the time limit, procedures for dispatching goods from bonded warehouses
and CFS shall comply with the said documents.
Article
148. Responsibility for implementation
1. The
Director of the General Department of Customs shall instruct customs authorities
to uniformly implement this Circular in order to facilitate export, import, and
customs control.
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Article
149. Effect
1. This
Circular takes effect on April 01, 2015.
Point
dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8
Article 133, and Article 135 of this Circular shall come into force on the effective
date of the Law No. 71/2014/QH13 on amendments to tax laws (January 01, 2015).
Article
133 of this Circular shall apply to determination of late payment interest on
customs declarations registered before January 01, 2015 tax on which is paid
from January 01, 2015.
2. The
following documents are annulled:
a)
Circular No. 94/2014/TT-BTC dated July 17, 2014 on customs procedures, customs
supervision and inspection of some types of goods temporarily imported for re-export,
goods transited, and goods sent to bonded warehouses; settlement of refused
shipments;
b)
Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance
on electronic customs procedures applied to commercial exports and imports;
c)
Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of
Finance on customs procedures; customs supervision and inspection; export duty,
import duty, and tax administration of exports or imports;
d)
Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance
on electronic customs procedures on commercial exports and imports;
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e)
Circular No. 183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance
providing templates of declarations of goods received and dispatched from
bonded warehouses and appendices thereof;
g)
Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance
providing templates of declarations of exports or imports;
h)
Circular No. 190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance
providing templates of declarations of non-trading exports and imports,
appendices thereof; printing, management, use of declarations of non-trading
exports and imports and appendices thereof;
i)
Circular No. 45/2011/TT-BTC dated May 19, 2011 of customs procedures applied
international multimodal transport of goods;
k)
Circular No. 45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance
providing instructions on special preferential import duty;
l)
Circular No. 13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance
on customs procedures applied to goods processed under contracts with foreign
parties;
m)
Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance
on application of risk management to customs activities;
n)
Circular No. 237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance
providing guidelines for import duty and VAT on materials and machinery
imported under processing contracts or for manufacturing of domestic exports
that are damaged or loss because of force majeure events such as natural
disasters, conflagration, accidents;
And
guidelines for customs procedures, customs supervision and inspection, export
duty, import duty, and tax administration of exports or imports provided by the
Ministry of Finance that contravene this Circular.
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PP MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
APPENDIX I
REGISTRATION FOR CONNECTION WITH THE SYSTEM (FOR
DECLARANT)
(Enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the
Ministry of Finance)
I. Procedures for registration
for connection with the System
1. Any entity that wishes to connect
to the System (hereinafter referred to as “user”) please visit ttps://www.customs.gov.vn
and enter information mentioned in Appendix 1A (for organizations having TINs)
or Appendix 1B (for individuals having TINs) or Appendix 1C (for users without
TINs).
2. Within 01 working day, the
customs authority shall check information provided by users and reply via the
customs information portal:
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b) If registered information is
sufficient and conformable, the customs authority shall send the user
information about the user’s account and connection to the System;
c) If the registered information is
rejected, the customs authority shall send an explanation.
3. After receiving a response from
the customs authority, the user shall:
a) Adjust or provide additional
information if requested by the customs authority;
b) Log in on the customs information
portal to check the successful registration and change the password if registered
information is accepted by the customs authority.
II. Procedures for adjustment
and/or addition of registered information
1. The user logs in, change/add
information, and send it to the customs authority.
2. The customs authority checks
adjusted/additional information and send a response as prescribed in Point 2
Section I of this Appendix.
III. Procedures for cancellation
of registered information
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2. The customs authority shall check
the request and send a response to the user via the customs information portal.
Appendix
1A
INFORMATION
OF ORGANIZATIONS HAVING TINS
No.
Information
Compulsory
List
Repeated
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General information
1
Representative’s name
x
2
Address
x
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3
MST
x
4
Business lines
x
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5
User code
x
II
Declarant’s information
1
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x
x
1
Full name
x
x
2
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x
x
3
Customs declaration certification
number
x
4
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x
x
5
Business lines
x
x
x
III
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1
Serial number
x
2
Digital certificate service
provider
x
x
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3
Digital certificate recipient
x
4
Effective date
x
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5
Expiration date
x
6
Public key
x
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Appendix
1B
INFORMATION
OF INDIVIDUALS HAVING TINS
No.
Information
Compulsory
List
Repeated
I
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1
Declarant’s full name
x
2
Declarant’s address
x
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3
Declarant’s TIN
x
4
ID/passport number
x
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5
Phone number
x
6
Declarant’s email
x
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7
Note
II
Digital signature
1
Serial number
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2
Digital certificate service
provider
x
x
3
Digital certificate recipient
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4
Effective date
x
5
Expiration date
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6
Public key
x
Appendix
1C
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No.
Information
Compulsory
List
Repeated
I
Declarant’s information
1
Declarant’s full name
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2
Declarant’s address
x
3
User code (issued by customs
authority)
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4
ID/passport number
x
5
Phone number
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6
Declarant’s email
x
7
Note
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II
Digital signature
1
Serial number
x
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Digital certificate service
provider
x
x
3
Digital certificate recipient
x
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Effective date
x
5
Expiration date
x
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Public key
x
(Users without TINS will use user
code issued by customs authority)
ANNEX II
DATA
FIELD RELATING ONLINE CUSTOMS PROCEDURES WITH RESPECT TO EXPORT AND IMPORT
GOODS
(Attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Ministry of
Finance)
1. List of declaration forms
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Forms
1
Online customs declaration form for
import goods
2
Online customs declaration form
for export goods
3
Schedule of final invoices
4
Information to be registered in
List of tax exemption
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Information in Declaration of
goods transport
6
Post-clearance declaration
7
Declaration of transport of goods
for storage
8
Declaration of release of good
9
Declaration of transport of goods
to inspection location
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No.
Data
fields
Description
and/or remarks
Code
schedule
Form 1
Online import declaration form
Complete when register
information of imported goods in advance.
1.1
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Will be automatically provided,
input is not required.
Remarks: customs authorities and other
relevant agencies shall utilize the first 11 digits in a declaration number.
The 12th digit only displays the number of supplementary
declarations.
1.2
First declaration No.
Box 1: Input only when a shipment
contains more than 50 product lines or cases in which a separate declaration
must be made. In put as follows:
(1) With respect to the first
declaration: input “F”;
(2) Input number of the first
declaration from the 2nd, 3rd declarations and so forth
Box 2: Input the ordinal number
of the declaration per total number of declarations of the shipment.
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1.3
Corresponding declaration of temporary
import – temporary export No.
Input this field only if:
(1) A shipment for temporary
export is re-imported, if so, input number of corresponding declaration of
temporary export.
(2) A shipment for temporary
import is imported and repurposed for domestic consumption, input number of
corresponding declaration of temporary import.
(3) Both of the declaration of
temporary import and the declaration of re-export are made by the same
individual.
(4) The initial declaration is
still valid (within the permissible period to be stored in Vietnam).
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Code of import/export type
Based on import documents and
purposes, importers shall choose one import type following instructions of
General Department of Customs.
Consult schedules for codes of import/export
type on website www.customs.gov.vn
X
1.5
Code of classifcation of goods
If the goods fall into any of
categories below, input following codes:
“A”: Gifts or presents
“B”: National security and
defense goods
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“D”: Natural disaster and disease
prevention goods
“E”: Humanitarian
aids/Non-returnable aids
“F”: Postal or premium delivery
goods
“G”: Movable assets
“H”: Goods used for means of
transport serving entry and exit
“I”: Diplomatic goods
“J”: Goods of other category
specified by Government
“K”: Goods requiring special
preservation
Remarks: “J” code shall only be
used when specified by separate documents of the Government. Do not choose
this code for regular goods.
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1.6
Code of means of transportation
Based on means of transportation
to choose one of following codes:
“1”: Airway
“2”: Seaway (containers)
“3”: Seaway (bulk cargo, liquid
cargo, etc.)
“4”: Road (trucks)
“5”: Railway
“6”: Inland waterway
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Remarks:
- Choose a code corresponding to
how the goods are imported to border checkpoints with respect to goods stored
in same containers in CFS warehouses. E.g. choose “3” for goods
transported via inland waterways.
- Cases of using the “9” code:
1. Transport of import goods by
means other than those specified from code “1” to code “6”. E.g. pipelines,
cables, etc.
2. On-spot import; goods
transported to bonded warehouse
- In case carry-on luggage makes
entry by airway or inland waterway, input “1” or “3” based on the route,
respectively.
1.7
Consigner/consignee
classification
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“1”: Persons to persons
“2”: Organizations/companies to
persons
“3”: Persons to
organizations/companies
“4”: Organizations/companies to
organizations/companies
“5”: Other
1.8
Customs authority
(1) Input the code of the customs
department where the customs declaration is produced as per the law.
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X
1.9
Code of declaration processing
entity
(1) Input the code of the
Procedure teams who will process the declaration
(2) Should the field be left
empty, the system shall automatically determine the code of the Procedure
teams who will process the declaration based on HS codes.
(3) Consult the schedule for
“Codes of Customs departments-Procedure teams” on the website:
www.customs.gov.vn
X
1.10
Re-export date
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1.11
Date of declaration (estimated)
Input the date on which the IDC
is conducted using dd/mm/yyyy format.
Should the field be left empty,
the system shall automatically choose the date on which this activity is
performed.
1.12
Code of importer
Input the TIN of the importer.
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- In case the importer has
registered for VNACCS and performed IDA, the system shall automatically
extract the code of importer.
- In case a foreign goods owner
hires a bonded warehouse, the code of importer shall be the code of the owner
of the bonded warehouse or the code of the customs brokerage agent.
1.13
Name of importer
Input name of the importer.
Remarks:
- In case a foreign goods owner
hires a bonded warehouse, the name of importer shall be the name of the owner
of the bonded warehouse or the name of the customs brokerage agent.
- In case the importer has
registered for VNACCS or inputted the “code of importer”, the system shall
automatically extract the name of importer.
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1.14
Postal code
Input postal code of the importer
(if any)
1.15
Address of importer
(1) Input address of the
importer, no input should the system automatically displays an address.
(2) In case the system displays
an incorrect address of the importer, input the correct address.
(3) No input in case the importer
has registered for VNACCS and performed IDA.
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1.16
Phone number of importer
(1) Input phone number of the
importer (without using hyphens).
No input should the system
displays automatically.
(2) In case the system displays
an incorrect phone number of the importer, input the correct phone number.
(3) No input in case the importer
has registered for VNACCS and performed IDA.
1.17
Code of trustor
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1.18
Name of import trustor
Input name of the import
trustor
1.19
Code of exporter
Input code of the exporter or code
of the foreign goods owner in case of store in bonded warehouses (if any).
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Name of exporter
(1) Input name of the exporter or
name of the foreign goods owner in case of store in bonded warehouses (if not
yet registered in the system).
(2) In case an exporter already
registered, the system shall automatically extract the name.
Remarks:
- Input name of the exporter (the
seller) according to the contracts for sale and purchase of import goods
(even when trading via a third party);
- In case the contracts dictate
the goods to be received in Vietnam (on-spot import), the name of the
exporter shall be name of the foreign buyer; specify the person assigned for
delivery (in Vietnam) in the field of name of export trustor;
- Abbreviations and shortened
form of name of exporter is acceptable.
1.21
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Input postal code of the exporter
(if any)
1.22
Address
Box 1: Input road name and
address/mailbox number (P.O.BOX). Manual input is only required if the system
does not input.
Input correct road name and
address/mailbox number if such information is incorrectly displayd by the
system.
Box 2: Continue to input road
name and address/mailbox number (P.O.BOX).
Box 3: Input city. Manual input
is only required if the system does not input.
Input the correct city if the
system incorrectly displays one.
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Input the correct country if the
system incorrectly displays one.
1.23
Code of country
(1) Input the code of the
country of the importer expressed by 02 symbols according to the UN LOCODE
schedule (consult the "Code of country schedule on the website:
www.customs.gov.vn)
(2) Input is not required in
case the exporting country cannot be identified or not specified in the UN
LOCODE schedule.
X
1.24
Name of export trustor
...
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In case of on-spot import as designated
by the foreign exporter, input name of the authorized shipper in Vietnam.
1.25
Code of customs agent
(1) In case the customs agent
performs the IDA and subsequent operations, input is not required.
(2) In case a declarant
performing the IDA is different from a declarant perform the IDC, input user
code of the latter.
1.26
Bill of lading No. (B/L No., AWB
No., etc.)
...
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Remarks:
- Input number of the bill of
lading where the importer registers as the consignee.
By declaring the bill of lading,
the consignee is identified to be the importer.
- Up to 5 bills of lading can be
inputted with respect to the B/L and AWB.
- The AWB number must not exceed
20 symbols.
- In case the shipment includes
more than 5 bills of lading, continue to declare remaining bills of lading at
the “Remarks” section.
- In case of carry-on luggage makes
entry via airway or seaway, input “KHONGVANDON”.
(2) This field is not compulsory
for other means of transportation.
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Quantity
Box 1: Input total number of
goods containers (based on commercial invoices, packing lists, bills of
lading, etc.)
Remarks:
- No input of decimal places;
- Input “1” with respect to goods
that are not displayed in units (packages, containers, etc.).
Box 2: Input units
Example: CS: containers, BX:
boxes, etc.
(Consult the “Code of
package type” schedule on the website: www.customs.gov.vn)
X
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Gross weight
Box 1: Input gross weight of
goods (based on commercial invoices, packing lists or shipping documents)
Remarks:
- In case the declarant chooses
“1” in the “Code of means of transportation”: may input 8 integer symbols and
1 decimal place. If the gross weight exceeds 1 decimal place, input correct
gross weight in the “Remarks” section.
- With respect to other means of
transportation: may input 6 integer symbols and 3 decimal places.
- In case the gross weight code
is expressed in “LBR” (pound), the system will automatically convert to KGM
(kilogram).
- This box is not required in
case the declarant chooses “9” in the “Code of means of transportation”.
Box 2: Input the gross weight
unit according to the UN/ECE standards
E.g.
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TNE: tonne
LBR: pound
(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
- In case
input code of unit other than LBR, extract the gross weight code.
- In case
input “LBR” (pound), extract KGM.
X
1.29
Code of estimated storage
awaiting clearance
Input code of storage when
performing import declaration.
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Example 1: Enterprise A performs
customs declaration in Customs Department of area I of Hai Phong Port (code
of the Customs Department is 03CC), goods are currently stored in Tan Cang
Hai Phong warehouse (according to the arrival notice), declare code of Tan
Cang Hai Phong warehouse (03CCS03).
Example 2: Enterprise B performs
customs declarations in Bac Thang Long Customs Department (code of the
Customs Department is 01NV), goods are currently stored in Tan Thanh Lang Son
warehouse for imported gods (according to the arrival notice), declare code
of Tan Thanh warehouse for imported goods (15E4G02).
X
1.30
Symbols and number
Input symbols and number of the
packaging of the goods (displayed on the package, containers, etc.).
1.31
Means of transportation
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Box 2: Input name of the means of
transportation (based on transportation documents: B/L, AWB, etc)
(1) Input name of the ship
in case of seaway/inland waterway transportation.
(2) Should the box be left
empty, the system shall automatically extract name of the ship that has been
registered in the system based on the call sign inputted in box 1.
(3) In case of airway
transportation: input code of airline (2 symbols), flight number (4 symbols),
slash (1 symbol), day/month (day: 2 symbols, month: 3 symbols that are
abbreviations of the months in English).
Example: AB0001/01JAN
(4) In case of transportation on
road: Input truck number.
(5) In case of railway
transportation: Input train number.
(6) Input is not required in case
the declarant chooses “9” in the “Code of means of transportation” and in
case the system automatically extracts name of the means of transport.
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Date of arrival
Input the date on which the goods
are estimated to arrive at the border checkpoint according to transportation
documents or arrival notice that the shipper delivers to the consignee.
1.33
Locations for unloading
Box 1: Input code of location for
unloading:
(1) Input code of port of
discharge (airway, seaway) according to the bill of lading (B/L, AWB, etc.);
(2) Input code of station
(railway);
(3) Input code of border
checkpoint (road, inland waterway);
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(Consult the “Domestic port-ICD”,
“Road border checkpoints – railway station” and “Domestic airports” schedules
on the website www.customs.gov.vn)
Box 2: Input name of the location
for unloading: the system shall automatically extract name of the location
for unloading based on the code thereof. In case the code of locations for
unloading is not available, input name of the location for unloading.
Remarks:
- In case of on-spot import:
input name of warehouse of the importing company.
- Input is not required in case
goods are imported from free trade zones or bonded warehouses.
X
1.34
Locations for loading
Box 1: Input code of locations
for loading according to the UN LOCODE. (Consult the “Foreign locations”,
“Foreign airports” schedules on the website www.customs.gov.vn).
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- In case the code is not
specified in both schedules above: input “Code of country (2 symbols) +
“ZZZ”.
- In case of on-spot import:
input “VNZZZ”. Except for cases where goods are shipped from free trade zones
to bonded warehouses; goods that are imported domestically from bonded
warehouses: input “ZZZZZ”.
Box 2: Input name of location for
loading of goods on means of transport:
Remarks:
- Input is not required in case
the system automatically assists.
- In case of railway
transportation, input name of station.
-In case of on-spot import, goods
that are imported from inland to bonded warehouses: input name of warehouse
of exporting company.
- In case goods are shipped from
free trade zones to bonded warehouses: input name of free trade zones.
- In case goods are imported
domestically from bonded warehouses: input name of bonded warehouses.
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1.35
Number of containers
Input number of containers:
(1) The system shall
automatically display the number of containers should it has been registered.
(2) In case goods are transported
via airway, any other means without using containers or imported goods stored
in the same containers from the CFS warehouse, input is not required.
(3) The customs declarants shall
utilize the HYS operation to declare list of containers (number, symbols and
seal number).
Remarks: the list of containers
must be made using Excel and following format of customs authorities.
1.36
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In caset the customs declarants
inspect the goods before declaring, input one of the following:
“A”: no irregularities
“B”: irregularity
“C”: requesting consultation with
customs authorities
Remarks: input “C” code if the
customs declarants request the customs authority to perform physical
inspection of the shipment.
1.37
Code of other legislative
documents
Input code of legislative
documents prescribing management of imported goods that are delcared such as:
import permits, quarantine results, food safety inspection results, quality
assurance results, etc.
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Remarks:
- With respect to goods placed
under management of professional regulatory authorities, this field is
compulsory.
- May input up to 5 codes
(corresponding to 5 boxes) without repetition.
X
1.38
Import permit
Input in following cases: goods
requiring an import permit and specialized inspection before clearance;
import goods listed under the monitoring sheet; Tax-free investment portfolio
registered outside of the system; List of integrated equipment; List of goods
that are imported in the form of disassembled CBU and requiring multiple
shipments; List of materials and equipment imported for service, construction
and maintenance of locomotives and carriages; Lsit of materials and equipment
imported for purpose of serving leading mechanical engineering manufacturing;
Documents determining value in advance, documents determining code in advance
and documents determining origin.
Box 1: Input classification code
of import permit.
(consult code of import permit in
"Code of other legislative documents and permit classification” schedule
on the website: www.customs.gov.vn)
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(may input up to 5 types of
permits)
X
1.39
Classification of invoices
Input one of the following
classification of invoices:
“A”: commercial invoice
“B”: Documents equivalent to
commercial invoice or no commercial invoice
“D”: electronic invoice (in case
registered for e-invoice on VNACCS)
Remarks: In case of an invoice
manifest is produced using form No. 02/BKHĐ/GSQL of Annex V, choose “B”
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1.40
E-invoice receipt No.
(1) If the Classification of
invoices is “D”, the e-invoice receipt number is compulsory.
(2) If the Classification of invoices
is other than “D”, this field cannot be inputted.
1.41
Invoice No.
Input the number of the
commercial invoices or the number of documents equivalent to commercial
invoices or number of invoice manifest.
In case of no commercial
invoices, this field is not required.
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1.42
Date of issue
Input the date of issue of the
commercial invoices or the documents equivalent to commercial invoices
(dd/mm/yyyy)
In case of no commercial
invoices, input the date on which the IDA is performed.
1.43
Payment method
Input one of the following code
of payment method:
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“DA”: Documents against
acceptance
“CAD”: Cash against documents
“CANTRU”: Set-off, clearing
“CASH”: Cash
“CHEQUE”: Cheque
“DP”: Documents against payment
“GV”: Funding
“H-D-H”: Barter
“H-T-N”: Goods for payment of
debt
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“KHONGTT”: No payment
“LC”: Letter of credit
“LDDT”: Joint-venture investment
“OA”: Open account
“TTR”: Telegraphic transfer
(including both “TT” and “TTr”)
“KC”: Other
Remarks: In case payments are
made by other methods, input “KC” while enter the actual payment methods in
the “Detail declaration of value”.
1.44
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Box 1: Input code of
invoice/documents equivalent to invoice classification:
“A”: Value of invoices for goods
requiring payment
“B”: Value of invoices for goods
requiring no payment (F.O.C/promotional goods)
“C”: Value of invoices for both
goods requiring payment and no payment
“D”: Other cases (including cases
in which a commercial invoice is not available)
Box 2: Input any of delivery
conditions according to Incoterms:
(1) CIF
(2) CIP
(3) FOB
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(5) FAS
(6) EXW
(7) C&F (CNF)
(8) CFR
(9) CPT
(10) DDP
(11) DAP
(12) DAT
(13) C&I
...
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(15) DDU
(16) DES
(17) DEQ
In case goods are imported under
toll manufacturing, the declarant uses an invoice of a third party whose
value conditions do not match with delivery conditions under the contract or
in case of no commercial invoices, specify the “Invoice price conditions” as
CIF.
Box 3: Input code of invoice
currency using UN/LOCODE standards
(Consult the schedule of currency
on the website: www.customs.gov.vn)
Box 4: Total invoice amount:
(1) Input total value on the
invoice.
(2) In case the shipment includes
multiple invoices sharing the same bill of lading, dossiers of shipment
contain final invoice of such invoices or documents equivalent to invoices
are produced following instructions, input total value specified on the final
invoice and specify in details list of invoices and documents equivalent
thereto using HYS operation before declaring.
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- Specify EXW or FOB in “Delivery
conditions” corresponding to the total invoice amount (without any
adjustment)
- Specify total amount in “Total
invoice amount” corresponding to EXW or FOB conditions.
- Specify shipping costs in
“Shipping costs”;
- Specify shipping costs and
other adjustments (if any) in the box for adjustments;
- Specify delivery conditions in
“detail declaration of amount”;
- Specify total invoice amount
corresponding to EXW or FOB conditions in "Total amount after
distribution " (without any adjustment)
- Specify value of each product
specified on the invoice in “Invoice amount” of each product (adjustments
excluded)
(4) In case an enterprise in a
free trade zone/a bonded warehouse imports to a domestic enterprise: If the
delivery condition is E or F category:
- Specify CIF in “Delivery
conditions";
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(5) In case an invoice includes
both goods requiring payment and FOC/promotional goods: Input Total invoice
amount while complete the Detail section as follows:
- With respect to goods requiring
payment: input regular fields as instructed (the system still automatically assists
distribution and calculation of customs value);
- With respect to FOC/promotional
goods: input total invoice amount and specify which product line is the
FOC/promotional goods in “Detail declaration of amount” field.
+ “Invoice amout”
and “Invoice unit price”: no input required;
+ “Tax value”: input
calculated tax value of the goods.
(6) In case all of the goods in a
shipment are FOC/promotional goods or goods without commercial invoices:
- Input total shipping and
insurance costs (if any) of the shipment in “Total invoice amount” box;
- “Invoice amount” and “Invoice
unit price”: no input required;
- “Tax value”: input calculated
tax value of the goods.
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(7) Up to 4 decimal places can be
inputted if the code of currency is any other than [VND]. Decimal places
cannot be inputted if the code of currency is [VND].
Remarks:
- In case the total invoice
amount exceeds limit of the system, perform physical declaration.
- In case of no commercial invoices
and the declarant does not input “Invoice No.”, this field is not required.
X
1.45
Code of classification of value
declaration
Input any of following codes of
classification of value declaration:
“1”: Determine customs
value using transaction value of identical goods
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“3”: Determine customs value
using deductive value
“4”: Determine customs value
using computed value
“6”: Using transaction value
“7”: Using transaction value in
case special relationships do not affect the transaction value
“8”: Using transaction value
whilst manually distributing all modifcations, calculating customs value and
completing customs value box of each product line
“9”: Determine value using
fall-back method
“T”: Determine value in
special cases
Remarks:
- - In case multiple methods are
adopted with respect to a single shipment, declare a representative code that
is the code adopted the most.
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- - The codes “6” and “7” shall
only be used in case the shipments are satisfactory to application of
transaction value.
- - The code “T” shall be applied
with respect to cases specified in Article 17 of Circular No. 39/2015/TT-BTC
and goods imported for toll manufacturing for foreign businesspersons.
1.46
Total amount declaration form
receipt No.
Box 1: Input is not required
until further notice
Box 2: Input is not required
until further notice
Box 3: Input is not required
until further notice
...
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Shipping costs
Box 1: Input any of following
codes of classification of shipping costs:
“A”: Specify when the
transportation documents already include total costs applicable to all goods
mentioned in the documents.
“B”: Specify when:
- The invoice of the shipment
includes both goods requiring payment and FOC/promotional goods;
- Shipping costs of goods
requiring payment and those of FOC/promotional goods are separated on the
transportation documents.
With respect to this code, only
input shipping costs applied to goods requiring payment (box 3) to enable
automatic distribution by the system, with respect to FOC/promotional goods,
the declarant shall add up shipping costs for calculation of customs value
and complete the customs value boxes of the FOC/promotional goods.
“C”: Specify when the declaration
dictates import of some of the goods of the shipment listed in the
transportation documents.
“D”: Distribute shipping costs
based on volumetric weight ratio. With respect to this code, the declarant
must complete the value declaration form to distribute all adjustments,
calculate customs value of each product and use the customs value results on
the amount declaration form to complete corresponding boxes on the
declaration form of the VNACCS system.
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“F”: Specify when actual costs
exceed initial costs and only parts of the goods of the shipment are
imported.
Box 1: Input code of currency of
the shipping costs.
Box 3: Input the shipping costs:
(1) In case the code of currency
is any other than “VND”, up to 4 decimal places can be inputted.
(2) In case the code of currency
is “VND”, no decimal places can be inputted.
(3) In case the code of
conditions of invoice amount is “C&F” or “CIF” and actual shipping costs
exceed those on the invoice for shipping costs, input the difference in costs
between the two (corresponding to code “E” in box 2).
Remarks:
- In case of no commercial
invoices and the declarant does not input “Invoice No.”, this field is not
required.
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Insurance premiums
Box 1: Input any of following
codes of insurance classification:
“Input any of following codes of
insurance classification:
“A”: Insurance for particular
average
“D”: No insurance
If the conditions of invoice
price section has been inputted as CIF, CIP/C&I, DDU, DDP, DAP, DAF or
DAT, input in this field is not available.
Remarks: Code “B” refers to
comprehensive insurance and application thereof is not available until
further instruction.
Box 2: Input code of currency of
insurance premium in case the classification of insurance is inputted as
insurance for particular average (code “A”).
Box 3: Input amount of insurance
premium in case the classification of insurance is inputted as “A”.
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(2) In case the code of currency
is “VND”, no decimal places can be inputted.
Box 4: Input is not required
until further notice
Remarks:
- In case of no commercial
invoices and the declarant does not input “Invoice No.”, this field is not
required.
1.49
Code and name of adjustments
Box 1: Input codes corresponding
to following adjustments:
“A”: Commissions and broker
commission (AD).
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“C”: Costs of packaging goods
(AD).
“D”: Subsidies (AD).
“E”: Copyright fee, license fee
(AD).
“P”: Payments that the importer
must make originating from revenues generated by reselling, disposal or use
of imported goods (AD).
“Q”:
Payments excluding prices listed on the invoice that the buyer must make,
including: prepayment, advance payments and deposits (AD).
“K”: Payments that the buyer must
send to the third party at request of the seller (AD).
“M”: Payments that are made by
offsetting debts (AD).
“U”: Expenditure on activities
arising after importing goods including expenditure on construction,
architecture, installation, maintenance, technical assistance, technical
consultation, monitor and similar expenditure (SB).
“V”: Additional transportation
costs after the goods are transported to the first port of entry (SB).
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“T”: Compulsory taxes, tariffs,
fees and charges that must be submitted in Vietnam and are already included
in purchase price of the imported goods (SB).
“G”: Discounts (SB).
“S”: Incurred costs covered by
the buyer relating to marketing of imported goods (SB).
“L”: Amount of interest
corresponding to the interest rate under the financial agreement of the buyer
and relating to the procurement of imported goods (SB).
“N”: Other
Remarks:
- In case of
quantity discounts, do not input the code “G” in this field, instead,
specifically input whichever goods benefit from the quantity discounts and
discounted amount/rate thereof in “Detail declaration of amount”. Upon
completion of import of the whole shipment, proceed to consider discount as
specified in Circular No. 205.
Box 2: Input codes of
classification of value adjustment below in following cases:
“AD”: addition of adjustment
value.
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“IP”: Customs value is the
invoice price.
“DP”: Input total customs value
manually calculated.
Box 3: Input code of currency of
adjustments.
Box 4: Input adjustment value
corresponding to name and classification code of adjustment amount.
(1) Up to 4 decimal places can be
inputted if currency is any other than “VND”.
(2) Decimal places cannot be
inputted if the code of currency is “VND”.
Box 5: Input total adjustment
amount after distribution.
(1) In case the adjustments are
distributed among goods listed on 2 declarations or more, insert in the total
invoice amount of all product lines distributed with adjustments on all
declarations.
(2) In case the adjustments are
only distributed to goods listed on one declaration, completion of this box
is not required.
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(4) Value of the “Total
adjustment amount after distribution” column ≤ that of “Total customs value after
distribution”.
Remarks:
- In case of
no commercial invoices and the declarant does not input “Invoice No.”, this
field is not required.
1.50
Detail declaration of amount
(1) Input bill of lading date
using DDMMYYYY#& format.
(2) Input details of the amount
declaration.
Example: commission equals 5% of
the invoice amount: calculate the commission, type the corresponding
adjustment value in the box while specify “commission equals 5% of invoice
price” in this box.
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(4)
Follow instructions and complete the “Total invoice amount” and related
boxes.
(5) In case the declarant lacks
information and/or documents to determine the customs value, the declarant
shall request the customs authority to determine the value serving as the
basis for goods release.
(6) In case the imported or
exported goods do not have official prices at the time of making the
declaration, the declarant shall declare provisional values.
(7)
Declare amount of discount (if any) yet to be subtracted
1.51
Total customs value after
distribution
(1) Input total invoice amount
before any adjustment.
(2) Up to 4 decimal places can be
inputted.
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(4) Should this field be left
empty, the system shall automatically calculate value of this field by adding
up the invoice amount of all product lines on the declarations.
(5) Value of the “Total
adjustment amount after distribution” column ≥ that of “Total customs value
after distribution”.
Remarks:
- In case of no commercial
invoices and the declarant does not input “Invoice No.”, this field is not
required.
1.52
Taxpayer
Input any of following codes:
“1”: the importer is the taxpayer
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1.53
Code of reasons for BP (release
before permit)
- In case of request for goods
release on the basis of a guarantee, the declarant shall input any of
following codes:
“A”: awaiting determination of
goods code
“B”: awaiting determination of
customs value
“C”: Other cases
- In case of request for goods release
on the basis of tax submission, the declarant shall request goods release at
“Detail declaration of amount” field
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Code of tax payment guarantor
bank
Input code of bank issued by the
State Bank of Vietnam (consult the "Code of bank" schedule on the
website www.customs.gov.vn), in case symbols and number of a guarantee
agreement have been registered, the system shall examine following
information:
(1) The user of the guarantee
limit must be the importer or the guarantee limit must be granted to the
customs broker.
(2) This operation must be
conducted within effective period of the registered guarantee limit.
1.55
Year of issue of guarantee limit
Input year of issue of the guarantee
agreement. This field is compulsory if the field “Code of tax payment
guarantor bank” has been inputted.
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Symbols of guarantee agreement
Input symbols of guarantee
agreement on guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field “Code of tax payment guarantor bank”
has been inputted.
1.57
Guarantee agreement No.
Input number of guarantee
agreement on guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the
field “Code of tax payment guarantor bank” has been inputted.
1.58
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Input one of codes below:
“A”: adoption of tax submission
period due to an individual guarantee.
“B”: adoption of tax submission
period due to a comprehensive guarantee.
“C”: adoption of tax submission
period without customs guarantee.
“D”: in case of immediate tax
submission.
Remarks: Input “D” in case of
additional declaration for clearance permission after adoption of temporary
goods release procedures.
1.59
Code of guarantor bank
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(1) The user of the guarantee
agreement must be the importer or the guarantee agreement must be granted to
the customs broker.
(2) This operation must be conducted
within effective period of the registered guarantee agreement.
(3) In case of individual
guarantee agreement, the document must be used at the Customs Department
where it is registered.
(4) With respect to cases other
than (1), code of person permissible to use the guarantee agreement
registered on database must match code of person logging in and conducting
this operation.
(5) In case of registration of
individual guarantee agreement before producing a declaration based on bill
of lading No. and/or invoice No., the bill of lading No. and/or invoice No.
must be included on database of individual guarantee.
(6) Code of form registered on
the database of individual guarantee must match the declared form.
(7) Estimated date of declaration
registered on database of individual guarantee agreement must match the
estimated date of declaration registered with the customs authority.
(8) In case of registration of
individual guarantee agreement after the system has provided the declaration
No., the declaration No. registered on the database must match the
declaration No, provided by the system.
X
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Year of guarantee issuance
Input year of issue of guarantee
agreement (4 symbols).
This field is compulsory if the field
“Code of guarantor bank” has been inputted.
1.61
Symbols of guarantee agreement
Input symbols of a guarantee
agreement on a guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field
“Code of guarantor bank” has been inputted.
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Guarantee agreement No.
Input number of a guarantee
agreement on a guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field
“Code of guarantor bank” has been inputted.
1.63
Electronic declaration attachment
No.
Box 1: Input code of
classification of electronic declaration attachments in case of conducting
HYS.
(Consult the “Code of
classification of electronic declaration attachments” schedule on the
website: www.customs.gov.vn)
Box 2: Input the electronic
declaration attachments No. provided by the system while conducting HYS
operation.
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1.64
Permitted date of first receipt
Input goods receipt date; In case
of multiple days permissible to receive goods, input the first day.
In case the declarant uses A41
type, input date of conducting the IDC.
1.65
Departure date
Input the date on which the goods
are transported under customs supervision using dd/mm/yyyy format.
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1.66
Transit information
Box 1: Input intermediate
destination for transport under tax suspension.
(Consult the “Code of estimated
storage for goods awaiting customs clearance, intermediate destinations for
transport under tax suspension, terminal destinations for transport under tax
suspension” schedule on the website: www.customs.gov.vn)
Box 2: Input date of arrival at
intermediate destination
Box 3: Input date of departure
from intermediate destination.
X
1.67
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Box 1: Input final destination
for transport under tax suspension (applicable to declaration of multimodal
transport).
(Consult the “Code of estimated
storage for goods awaiting customs clearance, intermediate destinations for
transport under tax suspension, terminal destinations for transport under tax
suspension” schedule on the website: www.customs.gov.vn)
Box 2: Input estimated date of
arrival at the final destination.
X
1.68
Remark section
(1) In case of repurposing for
domestic consumption of goods manufactured for export, processed goods or
investment preferential goods, input import declaration No. as follows:
#&import declaration No. (first 11 symbols).
Example: #&10000567897
(2) In case a shipment is
furnished with the C/O in order to benefit from tax preferential treatment,
input the C/O No. and date of issue thereof.
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(4) Input number and date of the
VAT invoice or commercial invoice in case of trade between a domestic
enterprise and an export processing enterprise, or an enterprise in a free
trade zone.
(5) In case of repurposing for
domestic consumption, the declarant shall specify the number of the previous
declaration in this field.
Remarks:
- In case of exceeding maximum
symbol limit (100 symbols), following contents shall be specified in “Number,
symbols”, “Detail declaration of amount” and “Goods description” fields.
- In case of exceeding symbol
limits of fields mentioned above, conduct the HYS operation to attach
remaining contents.
- In case multiple contents must
be specified in this field, separate each content by the “;”
1.69
Code for internal management of
enterprise
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Example: #&10001234567
- With respect to other imported
goods:
+ Specify #&1 in case of
temporary import of goods that belong to individuals benefitting from tax
exemption treatment of Government of Vietnam;
+ Specify #&2 in case of
temporary import of goods that are tools, professions and/or working
equipment which will be used in a specific period of time and belong to
agencies, organizations or persons making entry;
+ Specify #&3 in case of
temporary import of containers for other means of rotational transport of
goods (shelves, stands, containers, jars, etc.);
+ Specify #&4 in case of
goods that are gifts and presents sent by organizations and persons in
Vietnam to overseas organizations and/or persons;
+ Specify #&5 in case of
goods that belong to diplomatic missions or international organizations in
Vietnam and personnel thereof;
+ Specify #&6 in case of
humanitarian adis or non-returnable aids;
+ Specify #&7 in case of
goods that are samples and not for sale;
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+ Specify #&9 in case of
goods that are personal effects of persons making the entry are sent together
with the bill of lading, carry-on luggage of persons making the entry exceeding
standards for tax exemption;
1.70
Classification of customs
direction
(Section for customs officials
only)
Input code of classification of
customs officials notice:
“A”: Revision guidelines
“B”: Change of import declaration
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Date
(Section for customs officials
only)
Input dd/mm/yyyy on which the
customs officials inform the declarant.
1.72
Title
(Section for customs officials
only)
Input a summary of the notice
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Content
(Section for customs officials
only)
Input the notice contents of the
customs officials.
1.74
Code of goods
(1) Fully input codes of goods
specified in List of Vietnam’s import and export goods, import and export
preferential tariff schedules and special preferential import tariff
schedules issued by Ministry of Finance.
(2) In case of goods listed under
Chapter 98 of the preferential import tariff schedules, input code of the
corresponding goods listed in 97 chapters of the List of Vietnam’s import and
export goods and input the code of said goods listed under Chapter 98 in
“Goods description" field.
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Separate management code
Input ordinal number of goods
listed under List of integrated machinery and equipment of chapters 84, 85 and
90 or ordinal number of goods listed under other monitoring list that is
registered with customs authorities.
1.76
Duty rate
The system shall automatically
assist determination of import duty rate corresponding to the inputted code
of goods and code of tariff schedule.
In case the system displays any
of following error codes: E1004, E1006, E1008 or E1009, the declarant shall
manually input the import duty rate in this field.
Input “0” in case code B30 is
inputted in the “Code of import tariff schedule”
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Specific duty rate
Box 1: Input specific duty rate:
The system shall automatically
determine the specific duty rate corresponding to inputted code of adoption
of specific duty rate. In case the system does not determine by itself, the
declarant may manually input the specific duty rate in this field. In case of
manual input of the specific duty rate, input of “code of adoption of
specific duty rate” field below is not required.
Box 2: Input code of specific duty
unit:
(1) In case the specific duty
rate has been inputted, input unit of corresponding specific duty prescribed
by applicable regulations and law.
(2) Code of specific duty unit
(Consult “Code of unit” on the website: www.customs.gov.vn)
Box 3: Input code of currency of
the specific duty rate. (Consult the schedule of currency on the website:
www.customs.gov.vn)
X
1.78
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(1) Specify in details name,
standards, specification, technical data, components, model, symbols/series,
attributes and use of goods according to commercial contracts and other
documents relating to the shipment
Remarks:
- The name of goods must be
specified in Vietnamese or English.
- In case of grouping HS codes as
specified in Clause 2 Article 18 of this Circular, provide a general
description of the goods (specify basic properties of the goods, e.g.
automotive parts, cloth, etc.).
- In case import goods are
machinery and equipment classified based on primary components, machines
performing primary functions, catergories corresponding to determined
functions of machines, or disassembled or not yet assembled goods classified
on the basis of a whole unit, apart from following provisions set forth under
Point (1), must specify in details name of each machinery/equipment that is
registered in List of machinery and equipment that are capable of integrating
with one another, taking part in an assembly line or name of each separate
part and component with respect to disassembled or not yet assembled goods
corresponding to code of goods of the primary machine or completely built
goods. In case of inability to separate price of each
machinery/part/component/module/bit, attach list of name and quantity of
machinery/part/component/module/bit by conducting the HYS operation.
(2) In case the goods sastisfy
conditions for adoption of preferential import tariff specified in Chapter
98, apart from the goods description, the declarant shall add the code of
corresponding goods listed under Chapter 98 of the preferential import tariff
schedule to this field.
(3) In case of adoption of
analysis and classification results of a shipment contianing goods which
share the same name, component, physical and chemical properties, features,
functions and are imported from the same manufacturer who was previously
granted customs clearance, specify number of the notice.
1.79
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Input code of country or territory
where the goods are produced (manufactured) using the UN/LOCODE schedule
(based on documents certifying origin of goods or other documents relating to
the shipment).
X
1.80
Code of import tariff schedules
Input on of the following codes
of tariff schedules corresponding to the type of import duty rate:
“B01”: Preferential import tariff
schedules (MFN duty rate)
“B02”: Chapter 98 (1)
Preferential import tariff schedules
“B03”: Regular import tariff
schedules (equals 150% of the MFN duty rate)
“B04”: Vietnam’s special
preferential import tariff schedules for implementation of the ASEAN Trade In
Goods Agreement (ATIGA)
...
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“B06”: Vietnam's special
preferential import tariff schedules for implementation of ASEAN-Korea Free
Trade Area
“B07”: Vietnam’s special
preferential import tariffs for implementation of the ASEAN-Australia-New
Zealand Free Trade Area
“B08”: Vietnam’s special
preferential import tariffs for implementation of the ASEAN-India Trade In
Goods Agreement
“B09”: Vietnam’s special
preferential import tariff schedules for implementation of ASEAN-Japan
Comprehensive Economic Partnership
“B10”: Vietnam’s special
preferential import tariff schedules for implementation of Vietnam-Japan
Economic Partnership
“B11”: Import tariff schedules
with respect to goods benefitting from Vietnam-Laos preferential import duty
rate
“B12”: Import tariff schedules
with respect to goods originating from Cambodia
“B13”: Vietnam’s special
preferential import tariffs for implementation of the Vietnam-Chile Free
Trade Agreement
“B14”: Out-of-quota import tariff
schedules
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“B16”: Mixed import tariff
schedules
“B17”: Chapter 98 (2)
Preferential import tariff schedule
“B30”: Commodities exempt from
import duty
Remarks:
- In case goods are qualified for
adoption of preferential import tariff rate listed under Chapter 98, consult
the “Tariff schedules of Chapter 98 - B02 and B17” on the website
(www.customs.gov.vn) in order to input B02 or B17 as the code of import
tariff schedules depending on code of goods listed under Chapter 98.
X
1.81
Code of out-of-quota
In case an import enterprise
adopts out-of-quota tariff rates, input an “X” in this field.
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1.82
Code of adoption of specific
tariff rate
In case goods are placed under
specific tariffs or mixed tariffs, input code of adoption of specific tariff
rate of each product line (consult the code of adoption of specific tariff
rate schedule on the website www.customs.gov.vn)
X
1.83
Quantity (1)
Box 1: Input import goods
quantity of each product according to the units in Vietnam’s nomenclature of
exports and imports or actual business activities.
Remarks:
(1) In case of goods placed under
specific tariffs, input quantity according to specific tariff units as per
the law.
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(3) Should the actual quantity
exceeds 2 decimal places, the declarant shall round up the quantity to 2
decimal places then put the result in this field while specify actual
quantity and invoice unit price in the “Goods description” field as follows:
“goods description #& quantity” (do not specify the unit price in
“Invoice unit price” field).
Box 2: Input quantity unit
according to Vietnam’s nomenclature of exports and imports or actual business
activities.
(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
Remarks: In case of goods placed
under specific tariffs, input code of specific tariff unit as per the law
(consult the codes of unit at “code of adoption of specific tariff rate
schedule” on the website www.customs.gov.vn).
X
1.84
Quantity (2)
Box 1: Input weight of each
import product line.
Up to 2 decimal places can be
inputted.
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(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
X
1.85
Invoice amount
Input invoice amount of each
product line.
Remarks:
- Up to 4 decimal places can be
inputted.
- In case invoice amount of a
product exceeds 12 integer digits, may separate into multiple product lines
as long as total goods quantity listed in separate product lines equals that
on the declarations. In case of inability to satisfy the condition mentioned
above, perform customs declaration on paper.
- This field is not required in
case of no invoice.
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1.86
Invoice unit price
Box 1: Input invoice unit price.
Box 2: Input code of currency of
the invoice unit price.
Box 3: Input code of quantity
unit of the invoice unit price.
Remarks:
- Invoice unit price x quantity =
invoice amount ± 1;
- In case the unit price exceeds
9 digits, do not specify in this field but in the “Goods description” field.
- This field is not required in
case of no invoice.
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1.87
Customs value
(1) Should the system
automatically distributes and calculate customs value, input is not required
(the system shall automatically calculate if “6” or “7” is inputted in “Code
of classification of value declaration”);
(2) In case of manual
distribution and calculation of customs value, perform as follows:
Box 1: Input code of currency of
the customs value.
Box 2: Input customs value of
product lines:
- Up to 4 decimal places can be
inputted if code of currency is not “VND”.
- No decimal place can be
inputted if code of currency is “VND”.
(3) Input is required if:
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- Adjustments are not distributed
based on value percentage.
(4) The system shall prioritze
value that is manually inputted.
(5) In case invoice amount of a
product exceeds 12 integer digits, may separate into multiple product lines
as long as total goods quantity listed in separate product lines equals that
on the declarations. In case of inability to satisfy the condition mentioned
above, perform customs declaration on paper.
X
1.88
Adjustment No.
Input number of the adjustment(s)
declared in “Adjustments” section.
1.89
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Input number of the product line
listed on corresponding temporary import declaration or temporary export
declaration.
Remarks:
- Amount of product lines on the
declaration form must be ≤ remaining product lines on database of management
of corresponding temporary export declaration or temporary import
declaration
1.90
List of import duty exemption No.
Input number of List of import
duty exemption that is registered in the VNACCS system.
Remarks:
(1) The list of tax exemption
must be within the effective date thereof (if any).
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(3) Must input code of import
duty exemption in “Code of import tax exemption/tax deduction/non-taxable”
field.
(4) The importer must be
registered in the List of tax exemption.
(5) If goods benefitting from
import duty exemption are not required to be registered in the List of tax
exemption on the VNACCS, input is not required.
1.91
Corresponding line in List of
import duty exemption
Input number of corresponding
product line that is registered in List of tax exemption.
Remarks: Amount of goods on the
declaration form must be ≤ remaining goods in List of tax exemption that is
registered in the VNACCS system.
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Code of import tax exemption/tax
deduction/non-taxable
Input code of import tax
exemption/tax deduction/non-taxable in case goods benefit from import tax
exemption/tax deduction/non-taxable treatment.
(Consult the code of import tax
exemption/tax deduction/non-taxable schedule on the website
www.customs.gov.vn)
Remarks:
(1) Declaration of goods
benefitting from import tax exemption/tax deduction/non-taxable treatment
must be made within the effective date of the import tax exemption/tax
deduction/non-taxable treatment.
(2) In case goods are
required to be registered in the List of tax exemption on the VNACCS, input
in this field and in “List of import duty exemption No.” is required.
(3) In case goods are not required
to be registered in the List of tax exemption on the VNACCS, input in the
“List of import duty exemption No.” is not required.
X
1.93
...
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Input the deducted amount of
import duty.
1.94
Code of adoption of other tariff
rates and charges
Input code of adoption of tariff
rates in case goods are placed under additional import duties (safeguarding
duty, antidumping tax, etc.), excise tax, environmental protection tax, VAT.
Remarks:
(1) Order of input: additional
import duties, excise tax, environmental protection tax and VAT.
In case goods are non-taxable
objects, input tax code and code of the non-taxable object in “code of other
tax and charge exemption/deduction/non-taxable”.
In case other taxes and charges
are not imposed on the goods, input is not requried.
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(2) The import declaration must
be produced within effective date of adoption of tax rates.
X
1.95
Code of other tax and charge
exemption/deduction/non-taxable
Input code of other tax and
charge exemption/deduction/non-taxable similar to inputting code of import
tax exemption/deduction/non-taxable.
Declaration of goods benefitting
from tax exemption/tax deduction/non-taxable treatment must be made within
the effective date of the import tax exemption/tax deduction/non-taxable
treatment.
(Consult the code of other tax
and charge exemption/ deduction/non-taxable schedules on the website
www.customs.gov.vn)
X
1.96
...
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Input the deducted amount of
other tax and charges.
Form 2
Online export declaration form
Applied to export cases
2.1
Declaration No.
Will be automatically provided,
input is not required.
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2.2
First declaration No.
Box 1: Input only when a shipment
contains more than 50 product lines or cases in which a separate declaration
must be made. In put as follows:
(1) (3) With respect to the first
declaration: input “F”;
(2) (2) Input number of the first
declaration from the 2nd, 3rd declarations and so forth
Box 2: Input the ordinal number
of the declaration per total declarations.
Box 3: Input the total number of
declarations of the shipment.
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Corresponding temporary import for
re-export declaration No.
Input this field only if:
(1) A shipment for temporary
import is re-exported, if so, input number of corresponding declaration of
temporary import.
(2) A shipment for temporary
export is exported, if so, input number of corresponding declaration of
temporary export. Input is not required unless a temporary export shipment is
exported or a shipment is re-exported after temporarily imported.
(3) Both the declaration of
temporary import and the declaration of re-export are made by the same
individual.
(4) Goods must be listed under
initial declaration within the temporary import or temporary export period.
(5) The initial declaration is
still valid (within the permissible period to be stored in Vietnam).
2.4
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Based on export documents and
purposes, exporters shall choose one export type following instructions of
General Department of Customs.
Consult schedules for codes of
export type on website www.customs.gov.vn
X
2.5
Code of goods classifcation
Based on the nature of the goods,
choose one of following codes:
“A”: Gifts or presents
“B”: National security and
defense goods
“C”: Emergency relief goods
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“E”: Humanitarian aids,
non-returnable aids
“F”: Postal or premium delivery
goods
“G”: Movable assets
“H”: Goods used for means of
transport serving entry and exit
“I”: Diplomatic goods
“J”: Goods of other category
specified by Government
“K”: Goods requiring special
preservation
Remarks:
- Input is
required with respect to goods within one of the categories above.
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2.6
Code of means of transportation
Based on means of transportation
to choose one of following codes:
“1”: Airway
“2”: Seaway (containers)
“3”: Seaway (bulk cargo, liquid
cargo, etc.)
“4”: Road (trucks)
“5”: Railway
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“9”: Other
Remarks:
- With respect to goods stored in
CFS and loaded in the same container for export: Choose code of transport
corresponding to how the export goods are transported from an exit checkpoint
to the entry checkpoint. Example: in case of export goods stored in the CFS
and loaded in a single container for export via seaway to an importing
country: choose “3”.
- Cases of using the “9” code:
1. Transport of export goods by
means other than those specified from code “1” to code “6”. E.g. pipelines,
cables, etc.
2. On-spot export; goods that are
transported from bonded warehouses to free trade zones.
- In case of carry-on luggage
making entry by airway or inland waterway, input “1” or “3” based on the
route, respectively.
2.7
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In case of a temporary export
declaration, based on regulations and law on period of temporary export
goods, input the temporary export expiry date using dd/mm/yyyy format.
2.8
Customs authority
(1) Input the code of the customs
department where the customs declaration is produced as per the law.
Should the field be left empty,
the system shall automatically fill in with the code of the customs
department where the goods are stored and waiting for customs clearance.
(2) Consult the schedule for
“Codes of Customs departments-Procedure teams” on the website:
www.customs.gov.vn
X
2.9
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(1) Input the code of the
Procedure teams who will process the declaration
(2) Should the field be left
empty, the system shall automatically determine the code of the Procedure
teams who will process the declaration based on HS codes.
(3) Consult the schedule for
“Codes of Customs departments-Procedure teams” on the website:
www.customs.gov.vn
X
2.10
Date of declaration
(estimated)
Input the date on which the EDC
is conducted using dd/mm/yyyy format.
Should the field be left empty,
the system shall automatically choose the date on which this activity is
performed.
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Code of exporter
Input the TIN of the exporter.
Remarks:
- In case the exporter has
registered for VNACCS and performed EDA, the system shall automatically
extract the code of exporter.
- In case a foreign goods owner hires
a bonded warehouse then re-exports goods out of Vietnam, the code of exporter
shall be the code of the owner of the bonded warehouse or the code of the
customs brokerage agent.
2.12
Name of exporter
Input name of the exporter.
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- In case a foreign goods owner
hires a bonded warehouse then re-exports goods out of Vietnam, the name of
exporter shall be the name of the owner of the bonded warehouse or the name
of the customs brokerage agent.
- In case the exporter has
registered for VNACCS or inputted the “code of exporter”, the system shall
automatically extract the name of exporter.
- In case of on-spot
import-export, input as follows: Input name of exporter/name of person
requesting export.
2.13
Postal code
Input postal code of the exporter
(if any)
2.14
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(1) Input address of the
exporter, input is not requried in case the system automatically displays an
address.
(2) In case the system displays
an incorrect address of the exporter, input the correct address.
(3) Input is not required in case
the exporter has registered for VNACCS and performed EDA.
2.15
Phone number of exporter
(1) Input phone number of the
exporter (without using hyphens).
Input is not required should the
system displays automatically.
(2) In case the system displays
an incorrect phone number of the exporter, input the correct phone number.
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2.16
Code of export trustor
Input the TIN of the export
trustor.
2.17
Name of export trustor
Input name of export trustor.
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Code of importer
Input code of the importer (if
any)
2.19
Name of importer
(1) Input name of the importer or
name of the foreign goods owner in case of store in bonded warehouses (if not
yet registered in the system).
(2) In case an importer already
registered, the system shall automatically extract the name.
Remarks:
- Input name of the importer (the
buyer) according to the contracts for sale and purchase of export goods (even
when trading via a third party);
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- Abbreviations and shortened
form of name of importer is acceptable.
2.20
Postal code of importer
Input postal code of the importer
(if any)
2.21
Address
Box 1: Input road name and
address/mailbox number (P.O.BOX). Manual input is only required if the system
does not input.
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Box 2: Continue to input road
name and address/mailbox number (P.O.BOX).
Box 3: Input city. Manual input
is only required if the system does not input.
Input the correct city if the
system incorrectly displays one.
Box 4: Input country. Manual
input is only required if the system does not input.
Input the correct country if the
system incorrectly displays one.
2.22
Code of country
(1) Input the code of the country
of the importer expressed by 02 symbols according to the UN LOCODE schedule
(consult the "Code of country schedule on the website:
www.customs.gov.vn)
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(3) Input is not required in case
the exporting country cannot be identified or not specified in the UN LOCODE
schedule.
X
2.23
Code of customs agent
(1) In case the customs agent
performs the EDA and subsequent operations, input is not required.
(2) In case a declarant
performing the EDA is different from a declarant perform the EDC, input code
of the latter.
2.24
Bill of lading No. (B/L No., AWB No.,
etc.) …)
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Remarks:
- The bill of lading number must
not exceed 35 symbols;
- In case the shipment includes
more than 5 bills of lading, continue to declare remaining bills of lading at
the “Remarks” section.
2.25
Quantity
Box 1: Input total number of
goods containers (based on commercial invoices, packing lists, bills of
lading, etc.)
- No input of decimal places
- Input “1” with respect to goods
that are not displayed in units (containers, boxes, etc.)
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Example: CS: containers, BX:
boxes, etc.
In case goods are expressed in
multiple units, input a single representative code of unit.
(Consult the “Code of package
type” schedule on the website: www.customs.gov.vn)
X
2.26
Gross weight
Box 1: Input gross weight of
goods (based on commercial invoices, packing lists or shipping documents)
Remarks:
- In case the declarant chooses
“1” in the “Code of means of transportation”: may input 8 integer symbols and
1 decimal place. If the gross weight exceeds 1 decimal place, input correct
gross weight in the “Remarks” section.
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- In case the gross weight code
is expressed in “LBR” (pound), the system will automatically convert to KGM
(kilogram).
Box 2: Input the gross weight
unit according to the UN/ECE standards
E.g.
KGM: kilogram
TNE: tonne
LBR: pound
(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
- In case
input code of unit other than LBR, extract the gross weight code.
- In case
input “LBR” (pound), extract KGM.
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2.27
Code of estimated storage
awaiting clearance
Input code of goods
storage/consolidation warehouse after export declaration, to be specific:
1. In case
consolidation warehouses have been encrypted by General Department of
Customs:
(Consult “Consolidation warehouse
of export goods” schedule on the website www.customs.gov.vn)
Remarks:
- If
Enterprise A stores their goods in their warehouses, specify codes of the
warehouses of Enterprise A. If Enterprise A hires warehouse(s) of Enterprise
B or ICD for storage, specify codes of the warehouses of Enterprise B or code
of the ICD respectively.
- If the
Enterprise voluntarily transports goods to a consolidation warehouse under
management of a customs department where the declaration is produced before
producing the declaration, may use code of the customs department (E.g. the
code of Bien Hoa Customs Department is 47NBCNB).
2. In case
the consolidation warehouse for export goods are not encrypted by the General
Department of Customs: use common code of the customs department where the
declaration is produced (e.g. the common code of Bien Hoa Customs Department
is 47NBOZZ).
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2.28
Final destination
Box 1: Input code of final
destination using UN LOCODE (consult “Foreign ports” or “Foreign airports”
schedules on the website www.customs.gov.vn)
Remarks:
(1) In case code of the final
destination is not listed in the UN LOCODE schedule, input “ZZZ”.
(2) In case code of the final
destination cannot be identified (equivalent to the “UNKNOWN” in the
schedule), no input is required.
(3) In case of on-spot export:
input “VNZZZ”.
(4) In case goods are transported
from free trade zones to bonded warehouses or goods domestically transported
to bonded warehouses, input “ZZZZZ”.
Box 2: Input name of final
destination (no input is required should the system automatically assist).
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(1) If the final destination is
not encrypted, input is required.
(2) In case of railway
transportation: Input station number.
(3) In case of on-spot export:
input name of warehouse of the importing company.
(4) In case goods are transported
from free trade zones to bonded warehouses or goods domestically transported
to bonded warehouses: input name of the bonded warehouses.
X
2.29
Locations for loading
Box 1: Input code of locations
for loading according to the UN LOCODE. (Consult the “Domestic port-ICD”,
“Road border checkpoints – railway station” and “Domestic airports” schedules
on the website www.customs.gov.vn)
Remarks:
...
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(2) Input code of station
(railway);
(3) Input code of border
checkpoint (road, inland waterway);
(4) Input is compulsory unless
the declarant chooses “9” in the “Code of means of transportation”.
Box 2: Input name of location of
loading (no input is required should the system automatically assist).
Remarks:
(3) In case of on-spot export,
goods that are domestically imported to bonded warehouses: input name of
warehouse of exporting company.
(4) In case goods are transported
from free trade zones to bonded warehouses: input name of free trade zones.
X
2.30
...
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Box 1: Input call sign in case of
seaway/inland waterway transportation. If basic information of the vessel has
not been registered in the system, input “9999” (if any)
Box 2: Input name of the means of
transportation (based on transport documents: B/L, AWB, etc) (if any)
(1) Input name of the ship in
case of seaway/inland waterway transportation.
(2) Should the box be left empty,
the system shall automatically extract name of the ship that has been
registered in the system based on the call sign inputted in box 1.
(3) In case of airway
transportation: input code of airline (2 symbols), flight number (4 symbols),
slash (1 symbol), day/month (day: 2 symbols, month: 3 symbols that are
abbreviations of the months in English).
Example: AB0001/01JAN
In case of no information on the
flight, input as follows: 000000/IDC date following format stated above.
(4) In case of transportation on
road: Input truck number.
(5) In case of railway
transportation: Input train number.
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2.31
Estimated departure date
Input estimated departure date
(dd/mm/yyyy)
2.32
Symbols and number
Input symbols and number of the packaging
of the goods (displayed on the package, containers, etc.).
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Export permit
Box 1: Input code of
classification of export permit in case goods are required to be granted with
an export permit or results of specialized inspections before customs
clearance.
(consult code of import permit in
"Code of other legislative documents and permit classification” schedule
on the website: www.customs.gov.vn)
Box 2: Input code of export
permit or number of documents specifying results of specialized inspections.
(may input up to 5 types of
permits)
X
2.34
Classification of invoice
Input one of the following
classification of invoices:
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“B”: Documents equivalent to
commercial invoice or no commercial invoice
“D”: electronic invoice (in case
registered for e-invoice on VNACCS)
2.35
E-invoice receipt No.
(1) If the Classification of
invoices is “D”, the e-invoice receipt number is compulsory.
(2) If the Classification of
invoices is other than “D”, this field cannot be inputted.
2.36
...
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- Input the number of the
commercial invoices or the number of documents equivalent to commercial
invoice.
- Input number and date of the
VAT invoice in case of trade between a domestic enterprise and an export
processing enterprise, or an enterprise in a free trade zone.
Remarks:
- In case of no commercial
invoices, input is not required.
2.37
Date of issue
Input the date of issue of the
commercial invoices or the documents equivalent to commercial invoices
(dd/mm/yyyy)
Remarks: In case of no commercial
invoices, input the date on which the IDA is performed.
...
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2.38
Payment method
Input one of the following code
of payment method:
“BIENMAU”: Informal cross-border
trade
“DA”: Documents agaisnt
acceptance
“CAD”: Cash against documents
“CANTRU”: Set-off, clearing
“CASH”: Cash
“CHEQUE”: Cheque
...
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“GV”: Funding
“H-D-H”: Barter
“H-T-N”: Goods for debt repayment
“HPH”: Bill of exchange
“KHONGTT”: No payment
“LC”: Letter of credit
“LDDT”: Joint-venture investment
“OA”: Open account
“TTR”: Telegraphic transfer
(including both “TT” and “TTr”)
...
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Remarks: In case payments are
made by other methods, input “KC” while enter the actual payment methods in
the “Remark” section.
2.39
Invoice amount
Box 1: Input any of delivery
conditions according to Incoterms:
1) CIF
(2) CIP
(3) FOB
(4) FCA
...
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...
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(6) EXW
(7) C&F (CNF)
(8) CFR
(9) CPT
(10) DDP
(11) DAP
(12) DAT
(13) C&I
(14) DAF
...
...
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(16) DES
(17) DEQ
Remarks:
- In case of trade between a
domestic enterprise and an export processing enterprise, or an enterprise in
a free trade zone, input “DAP” in this box.
Box 2: Input code of invoice
currency using UN/LOCODE standards
(Consult the “Schedule of
currency” on the website: www.customs.gov.vn)
Box 3: Input total amount on the
invoice.
(1) Up to 4 decimal places can be
inputted if currency is any other than “VND”.
(2) Decimal places cannot be
inputted if the code of currency is “VND”.
...
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“A”: Value of invoices for goods
requiring payment
“B”: Value of invoices for goods
requiring no payment (F.O.C/promotional goods)
“C”: Value of invoices for both
goods requiring payment and no payment
“D”: Other cases
Remarks:
- In case of no commercial
invoices and the declarant does not input “Invoice No.”, this field is not
required.
X
2.40
Customs value
...
...
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(2) If the Code of conditions of
invoice amount is any other than FOB, DAP or DAF, input in these boxes as
follows:
Box 1: Input code of currency of
the customs value.
Box 2: Input total customs value.
- Up to 4 decimal places can be
inputted if code of currency is not “VND”.
- No decimal place can be
inputted if code of currency is “VND”.
X
2.41
No conversion to VND requried
Input “N” if tax amount and
customs value required no conversion to VND.
...
...
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2.42
Total customs value after
distribution
(1) Input total invoice amount
before any adjustment.
(2) Up to 4 decimal places can be
inputted.
(3) In case a single invoice
includes multiple declarations, this field must be completed.
(4) Should this field be left
empty, the system shall automatically calculate value of this field by adding
up the invoice price of all product lines on the declarations.
Remarks:
- In case of no commercial
invoices and the declarant does not input “Invoice No.”, this field is not
required.
...
...
...
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Taxpayer
Input any of following codes:
“1”: the importer is the taxpayer
“2”: the customs broker is the
taxpayer
2.44
Code of tax payment guarantor
bank
Input code of bank issued by the
State Bank of Vietnam (consult the "Code of bank" schedule on the
website www.customs.gov.vn), in case symbols and number of a guarantee
agreement have been registered, the system shall examine following
information:
(1) The user of the guarantee
limit must be the importer or the guarantee limit must be granted to the
customs broker.
...
...
...
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X
2.45
Year of issue of guarantee limit
Input year of issue of documents
relating the guarantee limit. This field is compulsory if the field
“Code of tax payment guarantor bank” has been inputted.
2.46
Symbols of guarantee agreement
Input symbols of guarantee
agreement on guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field “Code of tax payment guarantor bank”
has been inputted.
...
...
...
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Guarantee agreement No.
Input number of guarantee
agreement on guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the
field “Code of tax payment guarantor bank” has been inputted.
2.48
Code of tax submission period
Input one of codes below:
“A”: adoption of tax submission
period due to an individual guarantee.
“B”: adoption of tax submission
period due to a comprehensive guarantee.
...
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“D”: in case of immediate tax
submission.
2.49
Code of guarantor bank
Input code of bank issued by the
State Bank of Vietnam (consult the "Code of bank" schedule on the
website www.customs.gov.vn), in case symbols and number of a guarantee agreement
have been registered, the system shall examine following information:
(1) The user of the guarantee
agreement must be the exporter or the guarantee agreement must be granted to
the customs broker.
(2) This operation must be
conducted within effective period of the registered guarantee agreement.
(3) In case of individual
guarantee agreement, the agreement must be used at the customs department
where it is registered.
(4) With respect to cases other
than (1), code of person permissible to use the guarantee agreement
registered on database must match code of person logging in and conducting
this operation.
...
...
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(6) Code of form registered on
the database of individual guarantee must match the declared form.
(7) Estimated date of declaration
registered on database of individual guarantee agreement must match the
estimated date of declaration registered with the customs authority.
(8) In case of registration of
individual guarantee agreement after the system has provided the declaration
No., the declaration No. registered on the database must match the
declaration No, provided by the system.
X
2.50
Year of guarantee issuance
Input year of issue of guarantee
agreement (4 symbols).
This field is compulsory if the
field “Code of guarantor bank” has been inputted.
...
...
...
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Symbols of guaratee agreement
Input symbols of a guarantee
agreement on a guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field
“Code of guarantor bank” has been inputted.
2.52
Guarantee agreement No.
Input number of a guarantee
agreement on a guarantee certificate issued by the bank (up to 10 symbols).
This field is compulsory if the field
“Code of guarantor bank” has been inputted.
...
...
...
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Electronic declaration attachment
No.
Box 1: Input code of
classification of electronic declaration attachments in case of conducting
HYS.
(Consult the “Code of
classification of electronic declaration attachments” schedule on the
website: www.customs.gov.vn)
Box 2: Input the electronic
declaration attachments No. provided by the system while conducting HYS
operation.
X
2.54
Departure date
Input the date on which the goods
under customs supervision are transported using dd/mm/yyyy format.
Complete this field only in case
of multimodal transport
...
...
...
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2.55
Transit information
Box 1: Input intermediate
destinations (if any) for transport of goods under customs supervision
(applicable to multimodal transport).
(Consult the “Code of estimated
storage for goods awaiting customs clearance, intermediate destinations for
transport under tax suspension, terminal destinations for transport under tax
suspension” schedule on the website: www.customs.gov.vn)
Box 2: Input date of arrival at
intermediate destination
Box 3: Input date of departure
from intermediate destination.
X
2.56
Final destination for transport
under tax suspension
...
...
...
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(Consult the “Code of estimated
storage for goods awaiting customs clearance, intermediate destinations for
transport under tax suspension, terminal destinations for transport under tax
suspension” schedule on the website: www.customs.gov.vn)
Box 2: Input estimated date of
arrival at the final destination.
X
2.57
Remark section
(1) In case of export of
shipments for foreign processing, input number of initial declaration of
export for processing.
(2) In case the code of
import/export type does not allow declaration of multimodal transport,
specify following information: period, routes, entry and exit border
checkpoints, code of final destination for transport under tax suspension.
(3) Input necessary information
here if notified by customs authorities.
Remarks:
...
...
...
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- In case of exceeding symbol
limits of fields mentioned above, conduct the HYS operation to attach
remaining contents.
- In case multiple contents must
be specified in this field, separate each content by the “;”
2.58
Code for internal management of
enterprise
Input code of internal management
of enterprise in case the enterprise uses this feature for internal
management.
- With respect to other exported
goods:
+ In case of on-spot export:
#&XKTC;
+ Specify #&1 in case of
temporary export of goods belonging to individuals benefitting from tax
exemption by Government of Vietnam;
...
...
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+ Specify #&3 in case of
temporary export of containers for other means of rotational transport of
goods (shelves, stands, containers, jars, etc.);
+ Specify #&4 in case of
goods that are gifts and/or presents sent by organizations and/or persons in
Vietnam to overseas organizations and/or persons;
+ Specify #&5 in case of
goods that belong to diplomatic missions, Vietnam organizations located
overseas and personnel thereof;
+ Specify #&6 in case of
humanitarian adis or non-returnable aids;
+ Specify #&7 in case of
goods that are samples and not for sale;
+ Specify #&8 in case of
goods that are movable assets of organizations and individuals;
+ Specify #&9 in case of
goods that are personal effects of persons making the exit are sent together
with the bill of lading, carry-on luggage of persons making the exit exceeding
standards for tax exemption.
2.59
...
...
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Code (5 boxes): Input code of
vanning location.
In case a vanning location is a
customs supervision area, input code of the customs supervision area.
Name: Input name of vanning
location.
(Input is not required in case
the system automatically assists)
Address: Input address of the
vanning location.
2.60
Container No.
Input container number in case
goods are transported via seaway and are loaded onto containers.
...
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...
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2.61
Classification of customs
direction
(Section for customs officials
only)
Input code of classification of
customs officials notice:
“A”: Revision guidelines
“B”: Change of export declaration
2.62
Date of customs direction
...
...
...
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Input dd/mm/yyyy on which the
customs officials inform the declarant.
2.63
Name of customs direction
(Section for customs officials
only)
Input a summary of the notice
2.64
Content of customs direction
...
...
...
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Input content of the notice sent
to the declarant.
2.65
Code of goods
Fully input codes of goods
specified in List of Vietnam’s import and export goods, import and export
tariff schedules issued by Ministry of Finance.
Remarks:
(1) Do not specify crude oil
products together with other products on the same declaration form.
(2) Do not specify goods whose
compulsory duties and charges are expressed in different currencies on the
same declaration form. (Example: Duties submitted in “USD”, charges submitted
in “VND”)
...
...
...
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Separate management code
Input goods management code (if
any)
2.67
Tax rate
The system shall automatically determine
export duty rate corresponding to the code of goods. In case of inability to
determine the tax rate, manual input in this field may be performed.
2.68
Specific duty rate
...
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The system shall automatically determine
specific duty rate corresponding to the code of goods. In case the system
does not determine by itself, the declarant may manually input the specific
duty rate in this field.
Box 2: Input code of specific
duty unit:
(1) In case a specific tax rate
is inputted, input code of unit of specific tax rate corresponding to unit of
specific tax rate specified by applicable regulations and law.
(2) Code of specific duty unit
(Consult “Code of unit” on the website: www.customs.gov.vn)
Box 3: Input code of currency of
the specific duty rate.
X
2.69
Goods description
(1) Specify in details name,
standards, specification, technical data, components, model, symbols/series,
attributes and use of goods according to commercial contracts and other
documents relating to the shipment.
...
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Remarks:
- The name of goods must be
specified in Vietnamese or English;
- In case of grouping HS codes as
specified in Clause 2 Article 18 of this Circular, provide a general
description of the goods (specify basic properties of the goods, e.g.
automotive parts, cloth, etc.).
(3) In case of adoption of
analysis and classification results of a shipment contianing goods which
share the same name, component, physical and chemical properties, features,
functions and are exported from the same manufacturer who was previously
granted customs clearance, specify number of the notice.
2.70
Code of export tax
exemption/deduction/non-taxable
Input code of export tax
exemption/tax deduction/non-taxable in case goods benefit from export tax
exemption/tax deduction/non-taxable treatment.
Remarks:
...
...
...
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(2) In case goods are required to
be registered in the List of tax exemption on the VNACCS, input in this field
and in “List of export duty exemption” is required.
(3) In case goods are not
required to be registered in the List of tax exemption on the VNACCS, input
in the “List of export duty exemption” is not required.
X
2.71
Amount of export duty deducted
Input amount of export duty
deducted.
2.72
Quantity (1)
...
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(1) In case of goods placed under
specific tariffs, input quantity according to specific tariff units as per
the law.
(2) Up to 2 decimal places can be
inputted.
(3) In case export charges
imposed on coffee, pepper, cashew nuts and coffee safeguarding charges are
required, input quantity based on unit of the charges.
(4) Should the actual quantity
exceeds 2 decimal places, the declarant shall round up the quantity to 2
decimal places then put the result in this field while specify actual
quantity and invoice unit price in the “Goods description” field as follows:
“goods description#&quantity” (do not specify the unit price in “Invoice
unit price” field).
Box 2: Input quantity unit
according to Vietnam’s nomenclature of exports and imports. (Consult the
“Code of unit” schedule on the website: www.customs.gov.vn)
In case of goods placed under
specific tariffs, input code of specific tariff unit as per the law (consult
the codes of unit at “code of adoption of specific tariff rate schedule” on
the website www.customs.gov.vn).
X
2.73
Quantity (2)
...
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Up to 2 decimal places can be
inputted.
Box 2: Input units
(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
X
2.74
Invoice amount
Input invoice amount of each
product line.
Remarks:
- Up to 4 decimal places can be
inputted.
...
...
...
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- This field is not required in
case of no invoice.
2.75
Invoice unit price
Box 1: Input invoice unit price.
Remarks: Invoice unit price x
quantity = invoice amount ± 1;
Box 2: Input code of currency of
the invoice unit price.
Box 3: Input code of quantity
unit of the invoice unit price.
Remarks:
...
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2.76
Customs value
(1) In case the system
automatically distributes and calculates the customs value, input is not
required.
(2) In case of manual
distribution and calculation of customs value, perform as follows:
Box 1: Input code of currency of
the customs value.
Box 2: Input customs value of
product lines:
- Up to 4 decimal places can be
inputted if code of currency is not “VND”.
- No decimal place can be
inputted if code of currency is “VND”.
...
...
...
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(4) In case invoice amount of a
product exceeds 12 integer digits, may separate into multiple product lines
as long as total goods quantity listed in separate product lines equals that
on the declarations. In case of inability to satisfy the condition mentioned
above, perform customs declaration on paper.
2.77
Number of product line listed on corresponding
declaration of temporary import for re-export
Input number of the product line
listed on corresponding temporary import declaration or temporary export
declaration.
Remarks:
- Amount of product lines on the
declaration form must be ≤ remaining product lines on database of management
of corresponding temporary export declaration or temporary import declaration
2.78
...
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Input number of List of export
duty exemption that is registered in the system.
Remarks:
((2) Do not input number of a
List of tax exemption which is being used for another declaration that is not
granted customs clearance/has not completed customs procedures.
(3) Must input code of export
duty exemption in “Code of export tax exemption/tax deduction/non-taxable”
field.
(4) The exporter must be
registered in the List of tax exemption.
(5) If goods benefitting from
export duty exemption are not required to be registered on the VNACCS, input
is not required.
2.79
Corresponding line in List of
export duty exemption
...
...
...
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Remarks: Amount of goods on the
declaration form must be ≤ remaining goods in List of tax exemption that is
registered in the VNACCS system.
2.80
Code of other legislative
documents
(1) Input code of legislative
documents prescribing export and specialized inspection: export permit,
quarantine permit, food safety permit, quality inspection, etc.
(Consult code of legislative
documents in "Code of other legislative documents and permit
classification” schedule on the website: www.customs.gov.vn)
(2) May input up to 5 codes
(corresponding to 5 boxes) without repetition.
Remarks:
...
...
...
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X
3. Data fields on electronic
customs declaration forms that cannot be amended:
3.1. Import, export declaration
forms
No.
Data
fields
1
Import declaration form
1.1
Code of import/export type
...
...
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Code of goods classifcation
1.3
Code of means of transportation
1.4
Customs authority
1.5
Code of importer
1.6
Code of customs agent
...
...
...
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Export declaration form
2.1
Code of import/export type
2.2
Code of goods classifcation
2.3
Code of means of transportation
2.4
Customs authority
...
...
...
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Code of exporter
2.6
Code of customs agent
3.2. In case of release before
permit, following data fields cannot be amended:
1
Code of import/export type
2
Code of goods classifcation
3
...
...
...
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4
Customs authority
5
Code of importer
6
Code of exporter
7
Code of customs agent
8
...
...
...
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9
Quantity
10
Gross weight
11
Means of transportation
12
Date of arrival
13
...
...
...
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14
Locations for loading
15
Amount of containers
16
Classification of invoice
17
E-invoice receipt No.
18
...
...
...
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19
Code of guarantor bank
20
Year of guarantee issuance
21
Symbols of guaratee agreement
22
Guarantee agreement No.
4. Data fields on electronic
customs declaration form that cannot be amended via the system:
...
...
...
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Data
fields
Amendment/Note
instruction
1
Import declaration form
1.1
Consigner/consignee
classification
The customs declarant:
+ During customs clearance: makes
amedments by conducting IDA01 and specifies details thereof on “Symbols and
number” of the declaration form.
+ After customs clearance:
...
...
...
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Customs authority shall rely on
amendment request and approval of head of the Department to change
supervision area on the system.
1.2
Name of importer
1.3
Code of estimated storage
awaiting clearance
2
Export declaration form
2.1
Name of exporter
...
...
...
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The declarant shall make
amendments by conducting EDA01 and specify the correct name of the exporter
in the “Symbols and number” field of the customs declaration form.
- After customs clearance:
The declarant shall make
amendments by conducting AMA and specifies the correct name of the exporter
on the “Note” section of the amended tax return.
2.2
Code of estimated storage
awaiting clearance
3
Import declaration requesting
goods release
3.1
...
...
...
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- During customs clearance: The
declarant shall make amendments by specify the correct information in the
“Note” section.
- After customs clearance: The
declarant shall request amendments by using form 03/KBS/GSQL under Annex V
attached to Circular No. 38/2015/TT-BTC
3.2
Date of declaration
(estimated)
No amendments required
3.3
Code of estimated storage
awaiting clearance
Customs authority shall rely on
amendment request and approval of head of the Department to change
supervision area on the system.
5. Data fields that can be
amended via the system after customs clearance:
...
...
...
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Data
fields
1
Code of currency of declared
amount
2
Goods description
3
Tax exchange rates
4
Code of country of origin
...
...
...
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Import/export duty
5.1
Customs value
5.2
Quantity
5.3
Code of goods
5.4
Tax rates
...
...
...
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Tax amount to be submitted
6
Other taxes and charges
6.1
Customs value
6.2
Quantity
6.3
Code of identification of tax
rates
...
...
...
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Tax rates
6.5
Tax amount to be submitted
6. Data fields in Declaration of
goods transport
No.
Data
fields
Description
and/or notes
Code
schedule
A
...
...
...
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1
Declaration of transport No.
1. In case of new registration,
input is not required
Remarks: customs authorities and
other relevant agencies shall utilize the first 11 digits in a declaration
number. The 12th digit only displays the number of supplementary
declarations.
2. In case of amendments to a
declaration form, the declarant must input number of the declaration form
which will be amended.
2
Import/export indicator
...
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...
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- In case export goods are
transported from a domestic port of export, port of import; a bonded
warehouse; a CFS warehouse to the a port of export, the declarant shall
choose “E”.
- In case goods transit on
mainland of Vietnam and declare other transport of goods, the declarant shall
choose “C”.
3
Customs authority
Refers to code of the customs
authority who is assigned to process the declaration of goods transport (the
customs authority who supervises the goods storage location). This code
consists of up to 6 symbols and shall be inputted by:
- The system based on the
declared information regarding code of goods storage location; or
- The declarant should the code
of customs authority which receives and processes the declaration is
different from the code determined by the system.
...
...
...
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Code of shipper
Input TIN of the shipper.
The shipper can be the exporter, the
importer, a shipping company, a customs broker or a logistics company.
5
Name of shipper
- In case the code of shipper has
already been registered on the system as the importer or exporter, input is
not required.
- In other cases, the declarant
must specify this field.
...
...
...
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Address of shipper
- In case the code of shipper has
already been registered on the system, input is not required. Should this
information be different from the previously registered information, the
declarant shall specify this field.
- In other cases, the declarant
must specify this field.
7
Contract of
transportation/Equivalent document No.
- In case of transit goods, input
is required.
8
...
...
...
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- In case of transit goods, input
is required.
9
Expiry date of contract of
transportation/equivalent document
- In case of transit goods, input
is required.
10
Code of means of transportation
Choose one of following suggested
means of transportation:
...
...
...
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11: Ship
16: Barge
25: Train
31: Automobile
17: Other
11
Code of transport purpose
1. In case “I” is specified in
the “Import/export indicator" field, choose one of following codes:
...
...
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IFS: Import goods transported
from a port of entry to a CFS warehouse;
ILS: Import goods transported
from a port of entry to an off-airport terminal;
ITH: Other import goods
2. In case “E” is specified in
the “Import/export indicator" field, choose one of following codes:
ECD: Export goods transported
from a domestic port of export to the exit checkpoint.
EFS: Export goods transported
from a CFS warehouse to an exit checkpoint;
ELS: Export goods transported
from an off-airport terminal to an exit checkpoint.
EBD: Export goods transported
from a bonded warehouse to an exit checkpoint.
ETH: Other export goods
...
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CTR: Transit goods
CTH: Other goods.
Remarks:
The declaration of code of transport
purpose for transportation of import, export goods and other goods must
conform to the declaration of import/export indicator.
12
Method of transport
NR: General transport
EA: General transport (in case of
multiple loading/unloading areas)
...
...
...
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KS: Transport of goods having
simplified procedures
CT: Transport with change in
means of transportation
13
Estimated date of departure
Estimated date of departure must
be within the registration period calculating from the current date on the
system.
14
Estimated time of departure
...
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...
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Example: in case estimated time
of departure is 7 p.m, input 19.
15
Estimated date of arrival
Estimated date of arrival must be
the same or after the estimated date of departure (>=).
16
Estimated time of arrival
Specify estimated time of arrival
...
...
...
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17
Code of loading area (Area under
customs supervision)
The declarant shall input one of
the following information:
- Code of loading area (Area
under customs supervision).
- In case the Code of loading
position (loading dock) is inputted, input of the Code of loading area (Area
under customs supervision) is not required.
Consult schedules for code of
loading and unloading areas (areas under customs supervision/independent
transport declaration/OLA) on the website www.customs.gov.vn
...
...
...
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Code of loading position (loading
dock)
The declarant shall input one of
the following information:
- Code of loading position (loading
dock).
- In case the Code of loading
area (Area under customs supervision) is inputted, input of the Code of
loading position (loading dock) is not required.
Consult the schedules for code of
loading - unloading position on the website: www.customs.gov.vn
19
Code of loading
port/checkpoint/station
1. The declarant must complete
this field if:
...
...
...
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- The code of loading position
(loading dock) is inputted.
2. In other cases, input of this
field is not required.
Consult the schedules for code of
loading port/checkpoint/station on the website: www.customs.gov.vn
20
Name of loading area
The system shall automatically
provide name of loading area in case the declarant complete the field
“Loading area”.
In case the system does not
automatically provide name of loading area, the declarant shall input name of
the loading area.
...
...
...
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21
Code of unloading area (Area
under customs supervision)
The declarant shall input one of
the following information:
- Code of unloading area (Area
under customs supervision).
- In case the Code of unloading
position (unloading dock) is inputted, input of the Code of unloading area
(Area under customs supervision) is not required.
Consult schedules for code of
loading and unloading areas (areas under customs supervision/independent
transport declaration/OLA) on the website www.customs.gov.vn
22
Code of unloading position
(unloading dock)
...
...
...
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- Code of unloading position
(unloading dock)
- In case the Code of unloading
area (Area under customs supervision) is inputted, input of the Code of
unloading position (unloading dock) is not required.
Consult the schedules for code of
loading - unloading position on the website: www.customs.gov.vn
23
Code unloading
port/checkpoint/station (Code of unloading port)
1. The declarant must specify
this field in case the code of unloading position (unloading dock) has been
inputted
2. In other cases, input of this
field is not required.
Consult the schedules for code of
unloading port/checkpoint/station on the website: www.customs.gov.vn
...
...
...
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24
Name of unloading area
The system shall automatically
provide name of unloading area in case the declarant complete the field
“Unloading area”.
In case the system does not automatically
provide name of unloading area, the declarant shall input name of the
unloading area.
25
Route
Specify information about primary
transport route of the goods. May input up to 35 symbols without diacritics.
...
...
...
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26
Type of guarantee
In case of submission of
guaratnee according to regulations and law, specify as follows:
- Individual guarantee: code A;
- Comprehensive guarantee: code
B.
X
27
Code of guarantor bank
...
...
...
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Consult the code of bank on the
website: www.customs.gov.vn
28
Year of guarantee issuance
In case of comprehensive
guarantee (b), input year of issue of the guarantee using the format YYYY.
29
Symbols of guaratee agreement
In case of comprehensive
guarantee (B), input symbols of the guarantee agreement.
...
...
...
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30
Guarantee agreement No.
In case of comprehensive
guarantee (B), input number of the guarantee agreement.
31
Guarantee amount
Input the guarantee amount
calculated by the declarant.
32
...
...
...
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The declarant shall specify other
information necessary for the declaration in this field.
In case QU is inputted as the
method of transport, the declarant must specify information regarding the
location of quarantine inspection in this field.
B
Specific information
33
Goods management No. (B/L No.,
AWB No., etc.)
The declarant must specify this
field. May input up to 35 symbols without diacritics. To be specific:
...
...
...
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- Case 2: Goods listed under air
manifests, input bill of lading number (AWB No.)
- Case 3: Goods listed under
railway manifests, input bill of lading number (B/L No.)
- Other cases (4) include:
(i) Transport of export/import
goods by automobiles or
(ii) Transport of goods between
processing/manufacturing for export/ export processing warehouses
(tax-suspension factories), the declarant shall input goods management number
using formats below:
+ With respect to transport of
import goods or transport of goods between tax-suspension factories by
automobiles: The declarant shall input the goods management number using
format AAAAAAAAAAAAA, BBBBBBBBBBBB.
In which AAAAAAAAAAAAA refers to
the TIN of the importer (13 symbols), BBBBBBBBBBBB refers to a series of
number established by the declarant (up to 12 symbols).
+ With respect to transport of
export goods by automobiles: the declarant shall input goods management
number using the format CCCCCCCCCCCCC, BBBBBBBBBBBB.
In which CCCCCCCCCCCCC refers to
the TIN of the exporter (13 symbols), BBBBBBBBBBBB refers to a series of
number established by the declarant (up to 12 symbols).
...
...
...
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34
Bill of lading date
- With respect to transport of
goods whose declaration of management numbers are performed according to
cases 1, 2 or 3 under field No. 33 above, the declarant must input bill of
lading date.
- With respect to transport of
goods whose declaration of management numbers are performed according to case
4 under field No. 33 above, the declarant shall input the date on which OLC
is conducted.
- The date to be declared is
expressed by 8 symbols without diacritics and using format DDMMYYYY.
35
Name of goods
...
...
...
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36
HS Code (4 digits)
The declarant shall specify a representative
HS code (the first 4 digits) of a type of goods that account for the highest
percentage in total value of the shipment.
37
Symbols and number
Input symbols and number of
goods.
...
...
...
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First goods receipt date, bonded warehouse
receipt date
- In case goods are transported
to a bonded warehouse, the declarant shall specify the date of first receipt.
- In case goods are transported
to a bonded warehouse 2 times or more, the declarant shall specify the date
of first receipt.
- In other cases, input of this
field is not required.
The receipt date is expressed
using the DDMMYYYY format.
39
Classification of products made
from import goods
Input Y.
...
...
...
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40
Code of manufacturing country or place
of manufacturing
Input code of manufacturing
country or place of manufacturing of the transported goods.
Consult schedule for code of
country on website www.customs.gov.vn
With respect to transport of
import goods, unless KS is specified as the method of transport, input in
this field is required.
41
Code of departure point
Input code of depature point of
transported goods.
...
...
...
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- With respect to transport of
import goods, unless KS is specified as the method of transport, the
declarant must specify code of departure point using code of foreign loading
port or airport. With respect to method of transport of import goods
specified as KS, the declarant may input this field.
- With respect to transport of
export goods, unless KS is specified as the method of transport, the
declarant must specify code of departure point using code of Vietnamese
loading airport or border checkpoint. With respect to method of
transport of export goods specified as KS, the declarant may input this
field.
- With respect to transport of
other goods (transport of goods between 2 storage areas under customs
supervision), input in this field is not required.
- In case the code of departure
point according to UN/LOCODE is not available, the declarant shall input code
of country (2 symbols) + “ZZZ”
42
Code of destination point
The declarant shall input code of
destination point of transported goods.
Consult the schedules for codes
of loading port/checkpoint/station on the website: www.customs.gov.vn
...
...
...
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- With respect to transport of
export goods, unless KS is specified as the method of transport, the
declarant must specify code of destination point using code of foreign
unloading port or airport. With respect to method of transport of
export goods specified as KS, the declarant may input this field.
- With respect to transport of
other goods (transport of goods between 2 storage areas under customs
supervision), input in this field is not required.
- In case the code of departure
point according to UN/LOCODE is not available, the declarant shall input code
of country (2 symbols) + “ZZZ”
43
Type of goods manifest
- Input “S” with respect to a sea
manifest.
- Input “A” with respect to an
air manifest.
- Input “R” with respect to a
railway manifest.
...
...
...
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44
Means of transportation
Box 1: Code of means of
transportation
- in case export or import goods
are transported via riverways, inland waterways or seaways, the declarant
shall input call sign of the ship (up to 35 symbols)
- In case export or import goods
are transported via airway, the declarant shall input flight code and date
using following format: Flight code/Date. In which: The first 2 symbols of a
flight code refers to code of the airline, remaining symbols are flight
number; Flight date shall be inputted using format DDMMM
Example: VN 1230/17NOV
- In case export or import goods
are transported by railway and listed under a railway manifest, input train
number (up to 10 symbols).
- In case export or import goods
are transported on road, the declarant shall input license plate using
format: “Code of country where the vehicle is registered (2 symbols) –
License plate of the vehicle (up to 35 symbols)”.
...
...
...
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Box 2: Name of cargo ship
The system shall automaticall
extract name of the cargo ship.
In case the system does not
automatically extract name of the cargo ship, input name of the cargo ship.
Input is not required if goods
are not transported via seaway.
45
Estimated date of arrival /
Estimated date of departure
- In case of transport of import
goods, the declarant shall input the date on which goods are estimated to
arrive at the border checkpoint.
- In case of transport of export
goods, the declarant shall input the date on which goods are estimated to
make an exit.
...
...
...
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Input is not required if the
method of transportation is inputted as KS.
46
Code of importer
- In case of transport of import
goods, unless the method of transportation is inputted as KS and PT, the
declarant shall input the TIN of the importer.
- With respect to other cases,
the declarant may input the TIN of the importer.
47
Name of importer
...
...
...
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- In case code of importer which
is declared has not been registered on the system, input name of the importer
in this field.
- With respect to other cases,
input name of the importer in this field.
48
Address of importer
- In case code of importer which
is declared has been previously registered on the system, the system shall
automatically extract address of the importer.
- In case code of importer which
is declared has not been registered on the system, input address of the
importer in this field.
- With respect to other cases,
input address of the importer in this field.
...
...
...
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Code of exporter
- In case of transport of export
goods, unless the method of transportation is inputted as KS and PT, the
declarant shall input the TIN of the exporter.
- With respect to other cases,
the declarant may input the TIN of the exporter.
50
Name of exporter
- In case code of exporter which
is declared has been previously registered on the system, the system shall
automatically extract name of the exporter.
- In case code of exporter which
is declared has not been registered on the system, input name of the exporter
in this field.
- With respect to other cases,
input name of the exporter in this field.
...
...
...
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51
Address of exporter
- In case code of exporter which
is declared has been previously registered on the system, the system shall
automatically extract address of the exporter.
- In case code of exporter which
is declared has not been registered on the system, input address of the
exporter in this field.
- With respect to other cases,
input address of the exporter in this field.
52
Code of trustor
The declarant shall input code of
export trustor or import trustor in case of transport of goods under
entrusted export or entrusted import, respectively (if known).
...
...
...
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53
Name of trustor
Input is not required in case
“Code of trustor” field is left blank
54
Address of trustor
Input is not required in case
“Code of trustor” field is left blank
55
...
...
...
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Input code of other legislative
documents relating transport of goods (if any).
Consult schedule for code of
legislative documents on the website www.customs.gov.vn
56
Quantity
Box 1: Input specific quantity
Input quantity of transported
goods in this field. The quantity to be declared must be integers.
In case specifc goods quantity
cannot be determined, input “1” in this field.
Box 2: Input code of unit (code
of packaging) corresponding to the quantity of box 1.
...
...
...
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57
Gross weight
Box 1: Input gross weight of
transported goods in this field corresponding to the quantity and unit
declared in the “Quantity” field.
The gross weight is expressed by
an integer consisting of up to 6 digits together with up to 3 decimal places.
Box 2: Input code of weight unit
in this field corresponding to the gross weight in box 1 (E.g. KGM represents
kilogram, TNE represents tonne, LBR represents pound, etc.)
Consult the “Code of unit”
schedule on the website: www.customs.gov.vn
58
...
...
...
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Box 1: Input volume of
transported goods in this field corresponding to quantity declared in
“Quantity" field above.
The volume is expressed by an
integer consisting of up to 6 digits together with up to 3 decimal places.
Box 2: Input code of volume unit
in this field corresponding to the volume declared in field 61 above (E.g.
MTQ represents cubic meter, FTQ represents cubic foot, etc.)
(Consult the “Code of unit”
schedule on the website: www.customs.gov.vn)
59
Value
Box 1: Input value of transported
goods in this field, unless method of transportation is specified as “KS”.
If “VND” is inputted as the unit
of currency, the declarant can only input an integer in this field. With
respec to other units of currency, the declarant may input up to 4 decimal
places.
...
...
...
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Consult the “Code of unit”
schedule on the website: www.customs.gov.vn
60
Goods indicators at departure
point
In case transported goods
requiring separate note, e.g. fragile, liquid, etc. specify in this field.
Up to 5 indicators can be
specified for each product.
Consult the schedule for code of
goods indicators at departure point on the website www.customs.gov.vn
61
...
...
...
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In case transported goods requiring
permit or subject to specialized inspections, input permit number or number
of documents informing results of the specialized inspections in this field.
62
Date of issue
Input effective date of the permit
or documents informing results of the specialized inspection declared in the
“Permit No.” field. The date of issue is expressed in DDMMYYYY format.
63
Expiry date of permit
Input expiry date of the permit
or documents informing results of the specialized inspection declared in the
“Permit No.” field.
...
...
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64
Note 2
Input other significant contents
with respect to each type of transported goods in this field.
65
Export declaration form No.
Input number of export
declaration form or import declaration form (if any) of transported goods in
this field. Up to 50 declaration forms can be inputted.
...
...
...
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With respect to fields 66 to
68 below, the declarant may input 100 times per field.
66
Container No./Carriage
No./Package No.
- In case of seaway
transportation, input container No.
- In case of airway
transportation, input package No., e.g. pallet number, ULD number, box
number, etc.
- In case of railway
transportation, input carriage No.
- Input is not required in case
of goods that are bulk cargoes or LCL goods and transported by automobiles.
...
...
...
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Number of product line on
declaration form
Input number of column of the B/L
corresponding to the Container No./Carriage No./Package No. specified above.
In case multiple bills of lading
correspond to Container No./Carriage No./Package No. which was declared, the
declarant shall input column number of the bill of lading in ascending order,
e.g. "1 ", "12 “, “123 “, in which “_” is a space.
Up to 5 symbols without
diacritics can be inputted.
68
Seal No.
Box 1: Input seal number, lead
seal number (if any) of transported goods in this field.
Up to 15 symbols without
diacritics can be inputted.
...
...
...
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APPENDIX IV
INSTRUCTIONS TO COMPLETE DECLARATION OF IMPORTED
GOODS
Section
Instructions
Upper
left corner
Insert name of the Sub-department
of Customs where the customs declaration is registered and the Sub-department
of Customs at the import checkpoint.
Middle
part
...
...
...
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* Quantity of appendices (if the
shipment consists of more than one article)
Upper
right corner
Where the customs official who
receives the declaration of imported goods appends his signatures and seal.
A
–Completed by declarant
Box
1
Exporter: Insert full name,
address, phone number, fax number, and code (if any) of the overseas seller who
sells goods to the Vietnamese trader (according to the sale contract)
Box
2
Importer: Insert full name,
address, phone number, fax number, and TIN of the importer; passport/ID
number (if the importer is an individual).
Box
3
...
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Box
4
Customs broker: Insert full name,
address, phone number, fax number, and TIN of the customs broker; number and
date of the customs brokerage contract. Insert name of bonded warehouse if
goods are sent to a bonded warehouse.
Box
5
Insert purpose of imported goods
Box
6
Insert number, date of the
commercial invoice (if any).
Box
7
Insert number, date of issue,
date of expiration of the license (if any).
Box
8
...
...
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Box
9
Bill of lading: Insert number,
date of the bill of leading or an equivalent transport document issued by the
carrier (if any).
Box
10
Port of loading: Insert name of
the port, location where goods are loaded onto the means of transport by
which they are transported to Vietnam (according to the commercial invoice or
bill of lading).
Box
11
Port of discharge: Insert name of
the port/checkpoint where goods are unloaded from the means of transport
(according to the bill of lading or transport document). If the
checkpoint/port of discharge is different from the location where goods are
delivered to the declarant, the port/checkpoint of delivery will be written.
Example: In case imported goods
are discharged at Hai Phong port and delivered to the consignee at Gia Thuy
ICD, the declarant will write “Hai Phong/Gia Thuy”
Box
12
Means of transport: Insert name
of the ship, flight number, train number, code and arrival date of the
vehicle that carries goods imported into Vietnam by sea, by air, by rail, or
by road respectively.
...
...
...
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Exporting country: Insert name of
the country/territory from which goods are transported to Vietnam (the last
place where goods are exported to Vietnam). Use code names of countries ISO
3166 (do not write names of countries/territories through which goods are
transited).
Box
14
Specify the delivery terms agreed
by the buyer and the seller in the commercial contract.
Box
15
Specify method of payment (if
any) agreed in the commercial contract e.g. L/C, DA, DP, TRR, or barter, etc.
Box
16
Insert code of payment currency
agreed in the commercial contract. Currency codes are specified by ISO 4217
e.g. USD stands for US dollars
Box
17
Insert exchange rates between
payment currency and VND to calculate tax (in accordance with regulations
applicable at the time of registration of customs declaration) in VND (if
any)
...
...
...
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Goods description: Specify goods
name, specifications according to commercial contract or documents relevant
to the shipment.
* If the shipment consists of
more than one article:
- On the
customs declaration: “See appendix”.
- On the
appendix: Specify name, specification, and quality of each article.
If a code is applied to a
shipment which consists of multiple parts or articles (e.g. integrated
equipment), the declarant shall write the name of the shipment on the
declaration and make a manifest (not declaring on the appendix).
Box
19
Codes of goods: Insert codes of
goods according to the list of exported or imported goods promulgated by the
Minister of Finance.
* If the shipment consists of two
articles or more:
- On the
customs declaration: left blank.
...
...
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Box
20
Origins: Insert name of the
country/territory in which goods are manufactured (according to the
Certificate of Origin or relevant documents). Codes of countries are
prescribed in ISO 3166.
* Write similarly to box 19 if
there is more than one article.
Box
21
Incentive: Insert name of the C/O
form issued to the shipment under a Free Trade Agreement to which Vietnam is
a signatory.
Box
22
Goods quantity: Insert quantity
or weight of each article in the shipment that suits the unit in box 23.
* Write similarly to box 19 if
there is more than one article.
Box
23
...
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* Write similarly to box 19 if
there is more than one article.
Box
24
Unit price in transaction
currency: Insert price for a unit of goods (according to box 23) in the
currency written in box 16 according to the commercial contract, invoice,
L/C, or relevant documents.
If the
commercial contract allows payment deferral and the selling price/buying
price on the contract is inclusive of interest, the unit price equals (=)
selling price/buying price minus (-) interest.
* Write similarly to box 20 if
there is more than one article.
Box
25
Write value in transaction
currency of each article, which equals (=) quantity (box 22) multiplied by
(x) unit price in transaction currency (box 24).
* If the shipment consists of
more than one article:
- On the
customs declaration: Write total value in transaction currency of articles
declared on the appendix.
...
...
...
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Box
26
Import tax:
a. Dutiable value: Insert
dutiable value of each article in VND.
b. Tax rate (%): Insert the rates
with corresponding codes in box 19 according to the Tariff schedule
applicable at the time of registration of the declaration.
c. Insert amount of import tax
payable on each article.
* If the shipment consists of
more than one article:
- Insert
total amount of import tax payable in box “tax”
- Insert
dutiable value, tax rate, and tax payable on each article on the appendix.
Box
27
...
...
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a. Insert value subject to
special excise tax, which is the sum of value subject to import tax and
import tax on each article.
b. Tax rate (%): Insert the rate
of special excise tax with corresponding codes according to box 19 and
special excise tax schedule.
c. Insert amount of special
excise tax payable on each article.
* Write similarly to box 26 if
the shipment consists of more than one article.
Box
28
Environmental protection tax:
a. Insert quantity of goods
subject to environmental protection tax according to the environmental
protection tax schedule.
b. Insert the rate of
environmental protection tax on imported tax according to environmental
protection tax schedule.
c. Tax amount: insert amount of
environmental protection tax payable on each article.
...
...
...
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Box
29
Value-added tax VAT:
a. Insert value subject to VAT,
which equals (=) value subject to import tax plus (+) import tax (if
any) plus (+) special excise tax (if any) plus (+) environmental protection
tax (if any). Value subject to import tax is determined according to regulations
on dutiable prices.
b. Tax rate (%): Insert the rate
of VAT with corresponding codes according to box 19 and VAT schedule.
c. Insert amount of VAT payable
on each article.
* Write similarly to box 26 if
the shipment consists of more than one article.
Box
30
Total amount of tax (box 26 + 27
+ 28 + 29): insert total amount of import tax special excise tax,
environmental protection tax, and VAT, in numbers and in words.
Box
31
...
...
...
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- Number of
each container;
- Quantity
of packages in each container;
- Insert
weight of goods in each container and total weight of the shipment;
* If there are 4 containers or
more, specific information will be written on the Appendix of the customs
declaration instead of the customs declaration.
Box
32
Enumerate enclosures of the
declaration of imported goods
Box
33
Insert date of declaration, signature,
full name, position, and append a seal on the declaration
B.
Completed by customs authority
...
...
...
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The head of the Sub-department of
Customs where the customs declaration is registered writes the result of
classification.
Box
35
Notes: Customs officials at
various stages make notes that cannot be written in other sections such as
record number, penalty decision number, etc.
Box
36
Certification by customs official
who supervise imported goods.
Box
37
Summary of decision to release
goods, put goods into storage, or transport goods from a checkpoint to
another customs place outside the checkpoint area.
Box
38
Certification of customs
clearance on the system or declaration printed by the trader.
...
...
...
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Box
6, 8, 13, 14, 15
1. Personal
belongings
2. Checked
luggage
3. Means of
transport of goods temporarily imported for re-export
4. Goods
temporarily imported for re-export, temporarily exported for re-import
serving certain tasks for a certain period of time.
5. Goods
temporarily imported for re-export, temporarily exported for re-import for
repair.
6. Goods
gifted by a foreign entity to a Vietnamese entity
7. Goods of
diplomatic missions, international organizations in Vietnam, and employees
thereof.
8. Free-of-charge
sample goods
...
...
...
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1. Luggage
beyond duty-free allowance prescribed in Article 61 of Decree No.
08/2015/ND-CP .
2. Goods
temporarily imported for re-export, temporarily exported for re-import
serving certain tasks for a certain period of time prescribed in Article 55
of Decree No. 08/2015/ND-CP carried upon an individual’s entry or exit.
3. Other
goods carried upon an individual’s entry or exit.
Box
15, 16, 17, 21, 26, 27, 28, 29, 30
Goods sent to bonded warehouse
INSTRUCTIONS
TO COMPLETE DECLARATION OF EXPORTED GOODS
Section
...
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Upper
left corner
Insert name of the Sub-department
of Customs where the customs declaration is registered and the Sub-department
of Customs at the export checkpoint.
Middle
part
* Declaration number,
registration time: ordinal number of the declaration sorted by export purpose
at each Sub-department of Customs in the following order:
Number/XK/Purpose/registering unit and quantity of appendices
* Quantity of appendices (if the
shipment consists of 4 articles or more)
Upper
right corner
Where the customs official who
receives the declaration of exported goods appends his signatures and seal.
A
–Completed by declarant
Box
1
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Box
2
Importer: Insert full name,
address, phone number, fax number, and code (if any) of the importer.
Box
3
Name of the trustee/authorized
person: Insert full name, address, phone number, fax number, and TIN of the
trader who entrusts the exporter, or full name, address, phone number, fax
number, and TIN or the authorized declarant; passport/ID number (if the authorized
declarant is an individual).
Box
4
Customs broker: Insert full name,
address, phone number, fax number, and TIN of the customs broker; number and
date of the customs brokerage contract.
Box
5
Insert purpose of exported goods.
Box
6
...
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Box
7
Insert date of conclusion, date
of expiration (if any) of the contract or its appendices (if any).
Box
8
Insert number, date of the commercial
invoice (if any).
Box
9
Checkpoint of export: Insert name
of the port, location (agreed in the commercial contract) where goods are
loaded onto the means of transport for export.
Box
10
Importing country: Insert name of
the country/territory of destination at the time of export, except for those
through which goods are transited. Codes of countries are prescribed in ISO
3166.
Box
11
...
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Box
12
Specify method of payment (if
any) agreed in the commercial contract e.g. L/C, DA, DP, TRR, or barter, etc.
Box
13
Insert code of payment currency
agreed in the commercial contract. Currency codes are specified by ISO 4217 e.g.
USD stands for US dollars
Box
14
Insert exchange rates between
payment currency and VND to calculate tax (in accordance with regulations
applicable at the time of registration of customs declaration) in VND (if
any)
Box
15
Goods description: Specify goods
name, specifications according to commercial contract or documents relevant
to the shipment.
* If the shipment consists of 4
articles or more:
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- On the
appendix: Specify name, specification, and quality of each article.
* If a code is applied to a
shipment which consists of multiple parts or articles (e.g. integrated
equipment), the declarant shall write the name of the shipment on the
declaration and make a manifest (not declaring on the appendix).
Box
16
Insert codes of goods according
to the List of exported or imported goods of Vietnam promulgated by the
Minister of Finance.
* If the shipment consists of 4
articles or more:
- On the
customs declaration: left blank.
- On the
appendix: write codes of every article.
Box
17
Origins: Insert name of the
country/territory in which goods are manufactured (according to the
Certificate of Origin or relevant documents). Codes of countries are
prescribed in ISO.
...
...
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Box
18
Goods quantity: Insert quantity
or weight of each article in the shipment that suits the unit in box 19.
* Write similarly to box 16 if
there 4 articles or more.
Box
19
Unit: Insert unit of measurement
of each article (e.g. m, kg, etc.) according to the list of exported or
imported goods promulgated by the Minister of Finance or depending on the
transaction.
* Write similarly to box 16 if
there 4 articles or more.
Box
20
Unit price in transaction
currency: Insert price for a unit of goods in the currency written in box 13
according to the commercial contract, invoice, L/C, or relevant documents.
* Write similarly to box 16 if
there 4 articles or more.
...
...
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Write value in transaction
currency of each article, which equals (=) quantity (box 18) multiplied by
(x) unit price (box 20).
* If the shipment consists of 4
articles or more:
- On the
customs declaration: Write total value in transaction currency of articles
declared on the appendix.
- On the
appendix: Write value in transaction currency of each article.
Box
22
Export tax:
a. Dutiable value: Insert
dutiable value of each article in VND.
b. Tax rate (%): Insert tax rate
corresponding to the code in box 16 according to the Export tariff schedule.
c. Insert amount of export tax
payable on each article.
...
...
...
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- Insert
total amount of export tax payable in box “Total”
- Insert
dutiable value, tax rate, and tax payable on each article.
Box
23
Other revenues:
- Value of
other revenues.
- Ratio (%)
of other revenues
- Amount of
other revenues
* Write similarly to box 22 if
there 4 articles or more.
Box
24
...
...
...
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Box
25
Insert goods quantity, container
number if exported goods are transported in containers, including:
- Number of
each container;
- Quantity
of packages in each container;
- Weight of
goods in each container and total weight of the shipment;
- Packing
location (where exported goods are put into containers);
* If there are 4 containers or
more, specific information will be written on the Appendix of the customs
declaration instead of the customs declaration.
Box
26
Enumerate enclosures of the
declaration of exported goods
...
...
...
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Insert date of declaration, signature,
full name, position, and append a seal on the declaration
B.
Completed by customs authority
Box
28
The head of the Sub-department of
Customs where the customs declaration is registered writes the result of
classification.
Box
29
Notes: Customs officials at
various stages make notes that cannot be written in other sections such as
record number, penalty decision number, etc.
Box
30
Certification of customs
clearance on the system or declaration printed by the trader.
Box
31
...
...
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C.
Goods in the right column are not required to be enumerate in the boxes in
the left column
Box:
7, 8, 9, 10, 11, 12
1. Personal
belongings
2. Checked
luggage
3. Means of
transport of goods temporarily imported for re-export
4. Goods
temporarily imported for re-export, temporarily exported for re-import
serving certain tasks for a certain period of time.
5. Goods
temporarily imported for re-export, temporarily exported for re-import for
repair.
6. Goods
gifted by a Vietnamese entity to an overseas entity.
...
...
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Section
Instructions
Upper
left corner
Insert name of the Sub-department
of Customs where the customs declaration is registered and the Sub-department
of Customs at the import checkpoint.
Middle
part
Appendix number (written by the
declarant)
Upper
right corner
* Declaration number: daily
ordinal number of the declaration sorted by import purpose at each
Sub-department of Customs in the following order:
Number/NK/Purpose/registering unit and quantity of appendices (written by
customs official)
* Purpose of imported goods is the
same as that on the import declaration.
...
...
...
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Goods description: Specify goods
name, specifications according to commercial contract or documents relevant
to the shipment.
Insert notification number if
declarations are sorted according to the analysis and classification results.
Box
19
Insert codes of goods according
to the List of exported or imported goods promulgated by the Minister of
Finance.
Box
20
Origins: Insert name of the country/territory
in which goods are manufactured (according to the Certificate of Origin or
relevant documents).
Box
21
Incentive: Insert name of the C/O
form or self-certification of origin issued to the shipment under the Free
Trade Agreements to which Vietnam is a signatory.
In case of self-certification of
origin: Insert “TCN" + Abbreviated name of the Agreement (e.g. TCNATIGA
for certification under ASEAN Trade in Goods Agreement).
...
...
...
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Goods quantity: Insert quantity or
weight of each article in the shipment that suits the unit in box 23.
Box
23
Unit: Insert unit of measurement
of each article (e.g. m, kg, etc.) according to the list of exported or imported
goods promulgated by the Minister of Finance or depending on the transaction.
Box
24
Unit price in transaction
currency: Insert price for a unit of goods (according to box 23) in the
currency written in box 16 according to the commercial contract, invoice,
L/C, or relevant documents.
Box
25
Write value in transaction
currency of each article, which equals (=) quantity (box 22) multiplied by
(x) “unit price (box 24).
Box
26
Import tax:
...
...
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b. Tax rate (%): Insert the rates
with corresponding codes in box 19 according to the Tariff schedule
applicable at the time of registration of the declaration.
c. Insert amount of import tax
payable on each article.
Box
27
Special excise tax:
a. Insert value subject to
special excise tax, which is the sum of value subject to import tax and
import tax on each article.
b. Tax rate (%): Insert the rate
of special excise tax with corresponding codes according to box 19 and
special excise tax schedule.
c. Tax amount: insert amount of
special excise tax payable on each article.
Box
28
Environmental protection tax:
...
...
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b. Insert the rate of
environmental protection tax on imported tax according to environmental
protection tax schedule.
c. Tax amount: insert amount of
environmental protection tax payable on each article.
Box
29
Value-added tax (VAT):
a. Insert value subject to VAT,
which equals (=) value of imported goods at the checkpoint (if any) plus (+)
special excise tax (if any) plus (+) environmental protection tax (if any).
Value subject to import tax is determined according to regulations on
dutiable prices.
b. Tax rate (%): Insert the rate
of VAT with corresponding codes according to box 19 and VAT schedule.
c. Tax amount: insert amount of
VAT payable on each article.
Box
31
Insert goods quantity, container
number if imported goods are transported in containers, including:
...
...
...
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- Quantity
of packages in each container;
- Insert
weight of goods in each container and total weight of the shipment.
Box
33
Insert date of declaration, signature,
full name, position, and append a seal on the declaration
INSTRUCTIONS
TO COMPLETE APPENDIX OF DECLARATION OF EXPORTED GOODS
Section
Instructions
Upper
left corner
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Middle
part
Appendix number (written by the
declarant)
Upper
right corner
Declaration number: daily ordinal
number of the declaration sorted by export purpose at each Sub-department of
Customs in the following order: Number/XK/Purpose/registering unit (written
by customs official)
Purpose of exported goods is the
same as that on the export declaration.
Box
15
Goods description: Specify goods
name, specifications according to commercial contract or documents relevant
to the shipment.
Box
16
Insert codes of goods according to
the List of exported or imported goods promulgated by the Minister of
Finance.
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Origins: Insert name of the
country/territory in which goods are manufactured (according to the
Certificate of Origin or relevant documents). Codes of countries are
prescribed in ISO 3166.
Box
18
Goods quantity: Insert quantity
or weight of each article in the shipment that suits the unit in box 19.
Box
19
Unit: Insert unit of measurement of
each article (e.g. m, kg, etc.) according to the list of exported or imported
goods promulgated by the Minister of Finance or depending on the transaction.
Box
20
Unit price in transaction currency:
Insert price for a unit of goods in the currency written in box 13 according
to the commercial contract, invoice, L/C, or relevant documents.
Box
21
Write value in transaction
currency of each article, which equals (=) quantity (box 18) multiplied by
(x) unit price (box 20).
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Export tax:
a. Dutiable value: Insert
dutiable value of each article in VND.
b. Tax rate (%): Insert export
tax rate corresponding to the code in box 16 according to the Export tariff
schedule.
c. Insert amount of export tax
payable on each article.
Box
23
Other revenues:
- Value of
other revenues.
- Ratio (%)
of other revenues
- Amount of
other revenues
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Insert goods quantity, container
number if exported goods are transported in containers, including:
- Number of
each container;
- Quantity
of packages in each container;
- Weight of
goods in each container and total weight of the shipment;
- Packing
location (where exported goods are put into containers);
Box
27
Date of declaration, signature,
full name, position, and seal of declarant.
Box
4
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Signature and seal of the customs
official who carry out physical inspection of goods
Box
5
Opinion, signature, and seal of
Head of Sub-department of Customs
Opinion, signature, and seal of
Head of Sub-department of Customs
APPENDIX V
Form
No. 03/KBS/GSQL
ADDITIONAL DECLARATION OF EXPORTED/IMPORTED
GOODS
A- COMPLETED
BY DECLARANT
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2. TIN:
3. Addition to customs declaration No. _________________
dated ________
4. Additional contents:
STT
Declared
contents
Additional
contents
Reasons
1
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2
3
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5
6
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7
8
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10
5. Enclosures
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[location
and date]
DECLARANT
(signature, full name, seal)
B- COMPLETED
BY CUSTOMS AUTHORITY
1- Time of
receipt of additional declaration (date and hour):
Recipient:
2- Result of
inspection of additional contents:
Recipient’s
opinion
Approval
by Head of Sub-department of Customs
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[location
and date]
HEAD OF SUB-DEPARTMENT OF CUSTOMS
(signature, full name, seal)
[Specify
whether additional contents are accepted or rejected; append signature, full
name, and official’s seal)
--------------------------------------------------------------------------------------------------------
Notes:
- Only
write the contents related to the additional contents in column “Declared
contents” and “Additional contents”.
- This
form is used for 01 customs declaration.
Form
No.12/TB-CSSX/GSQL
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-----------------
(Location and date)
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To:
Customs Sub-department of ….
I. Enterprise information:
1. Name of the
enterprise:................................
2. Current tax code:
……………………………………………………..
3. Tax code before change (if
any):..........................................................
- Name of the enterprise before
change:
- Reason for change (acquisition,
full division, partial division or code change):
4. Address of the head office:
……………………
- The office owned by the
enterprise:
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5. Chairperson of the Board of
Directors (or Chairperson of the Member Council):
- ID Card No./Passport
No.: Issuance
date:
Issuer:
- Place of permanent residence
registration:
- Phone number:
6. Director General (or Director):
- ID Card No./Passport
No. Issuance date:
Issuer:
- Place of permanent residence registration:
- Phone number:
7. Investment country(ies
):.............
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9. History of inspection visit to
the producing facility: (specify whether the facility falls in one of the two
following cases):
9.1. The facility has not undergone
inspection by the customs authority.
9.2. The facility has undergone
inspection by the customs authority.
In case the inspection is carried
out before the notification date, specify all information including the
inspection record number, inspection conclusion number and inspection time.
II. Content:
A. Total number of producing
facility: ……………………
1. Producing facility located
inside the plant: ..............
1.1. Address of facility no.1:
……………….
- Owned: * ; Hired: *
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- (Including: Owned: ............
Hired: ............ ; others:..........)
- Producing capacity: Specify the
maximum capacity to produce exports per day/month/year: ……………………………………………
- The aforesaid facility is
suitable for raw materials, supplies imported for processing and producing
exports in the field of (tick the box with the equivalent field):
Footwear and leather:
□ Clothing: □ Electronics
and Refrigeration: □
Food processing:
□ Mechanics:
□ Wood: □
Plastic:
□ Agricultural products: □
Others: □
- Producing cycle according to each
line of business: …………….
1.2. Address of facility no.2:
……………….
If there is more than one producing
facility, declare as mentioned in the item 1.1.
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2.1. Address of facility no.1:
……………….
- Owned: □
; Hired: □
- Total number of machinery and
equipment line: …………….
(Including: Owned: ............
Hired: ............ ; others:..........)
- Producing capacity: Specify the
maximum capacity to produce exports per day/month/year:
- Producing cycle according to each
line of business: …………………
- The aforesaid facility is
suitable for raw materials, supplies imported for processing and producing
exports in the field of (tick the box with the equivalent field):
Footwear and leather:
□ Clothing: □ Electronics
and Refrigeration: □
Food processing:
□ Mechanics:
□ Wood: □
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2.2. If there is more than one
producing facility, declare as mentioned in the item 2.1.
B. Producing capacity (of all
producing facilities if there is more than one):
Number of products created per
year/quarter/month/week/day: …………….
C. Main lines of business (tick
the equivalent box):
Footwear and leather:
□ Clothing: □ Electronics
and Refrigeration: □
Food processing:
□ Mechanics:
□
Wood: □
Plastic:
□ Agricultural products: □
Others: □
D. Personnel (of all producing
facilities if there is more than one):
- Managers: …….. people;
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E. The enterprise is a parent
company that imports and provides raw materials and supplies for processing and
production of domestic exports for its subsidiaries owning producing
facilities:
- Number of subsidiaries: ………
To be specific:
- Subsidiary no.1; …………………
Tax code: …………
Address of producing facility no.1:
………………
- Subsidiary no.2 (Declare as
mentioned above)
F. The enterprise is a
subsidiary of a parent company that imports and provides materials and supplies
for processing and production of domestic exports for other subsidiaries of
such parent company owing producing facilities:
Number of subsidiary: ……… To be
specific:
- Subsidiary no.1; ………………… Tax
code: …………
Address of producing facility no.1:
………………
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G. The enterprise is a
subsidiary that imports and provides materials, supplies for processing and
production of domestic exports for its branches owning producing facility:
Number of branch: ……… To be
specific:
- Branch no.1: ……………………… Tax code:
…………..
Address of branch no.1: ………………
- Branch no.2 (Declare as mentioned
above)
III. In terms of law compliance:
During 730 days, the enterprise has
(tick the equivalent box):
- incurred a penalty for smuggling
or illegal transport of goods across the border or tax evasion:
Yes
□
No □
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Yes
□
No □
- incurred a penalty for
accounting-related violations:
Yes
□
No □
We hereby commit to take legal
responsibility for the declaration above. Should any change be made to
the aforesaid information, we will provide another declaration.
LEGAL
REPRESENTATIVE
(Sign
and seal)
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Customs
Department:
Sub-department of Customs:
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.
.............../BB-KTCSSX
MANUFACTURING
FACILITY INSPECTION RECORD
Pursuant to
Article ... Circular No. .../20../TT-BTC ………… of the Minister of Finance
on guidelines for customs procedures;
At _________
[insert hour] on ___________ [insert date] __________ at ____________, we,
including:
I.
Representative of customs authority:
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2.
Mr./Ms.: ........................................Position:
.............................Unit............................
II.
Representative of trader:
1.
Mr./Ms.: ........................................Position:
.............................Unit............................
2.
Mr./Ms.: ........................................Position:
.............................Unit............................
III.
Representative of subcontractor (if any):
1.
Mr./Ms.: ........................................Position:
.............................Unit............................
2.
Mr./Ms.: ........................................Position:
.............................Unit............................
IV. Witness
(if any):
1.
Mr./Ms.: ........................................ Date of birth:
................ Nationality: .........................
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Profession:
.....................................................................................................................
ID/Passport
number: ............................. Date of issue: .........................
Issuer: ................
We hereby
certifies the result of inspection at manufacturing facility of …………………….
[Insert name and address of company]
2.
Right to use land, workshop (Certificate of land use right, contract to
lease land, workshop, etc.):
3.
Trader’s right to own/use imported machinery and equipment:
- Import
declaration: .........................................................................................................
- Lease/borrowing
contract ……………………………………………………………………
4.
Practical quantity, categories of machinery and equipment: …………..
5.
Trader’s operation (quantity of workers at manufacturing lines, quantity
of worker on inspection date, payroll, insurance, etc.):
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Ending time:
______________________
This record is
made into ______ copies with equal value, each copy has _____ sheets. ____
copies are given to ______
The record is
concurred with and signed by all participants.
7.
Additional opinions (if any).
LEGAL
REPRESENTATIVE OF TRADER
(signature, full name, seal)
REPRESENTATIVE
OF CUSTOMS AUTHORITY
(signature, full name)
Form
No. 15/BCQT/GSQL
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Code:
Address: ........
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-----------------------
STATEMENT
OF RAW MATERIALS, SUPPLIES, FINISHED PRODUCTS DERIVED FROM IMPORTED GOODS
[Year]
STT
Account
Name,
specifications of materials/goods
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Note
Opening
stock
Purchased
Used
Ending
stock
(1)
(2)
(3)
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(5)
(6)
(7)
(8)
1
Imported materials
500
200
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400
2
Finished products derived from
imported goods
100
300
150
250
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STATEMENT MAKER
(signature, full name)
[date]
LEGAL REPRESENTATIVE OF TRADER
(signature, full name, seal)
Instructions
1. This form
is used by contract manufacturers, manufacturers of goods for export,
enterprises operating in free trade zones, and export processing enterprises.
If an enterprise operates in multiple forms, a report for each form shall be
made;
2. Manufacturers
of goods for export (including enterprises in free trade zone and export
processing enterprises who manufacture goods for export shall declare “imported
raw materials, supplies” and “finished products” from corresponding account 152
and account 155 prescribed in Circular No 200/2014/TT-BTC dated December 22,
2014 or Decision No. 48/2006/QD-BTC of the Ministry of Finance;
3. Inward
processors (including enterprises in free trade zones and export processing
enterprises hired by foreign entities or other enterprises in free trade zones
as contract manufacturers, other export processing enterprises) shall keep a
log of materials and finished products similarly to account 152 and 155 in
Circular No. 200/2014/TT-BTC and Decision No. 48/2006/QD-BTC.
4. Total value
of goods used in the period (column 6) include: goods exported or returned to
abroad; indirectly exported; transferred to another processing contract; raw materials,
supplies that are destroyed or damaged by natural disasters, conflagration,
accidents during processing/manufacturing of goods for export. If raw
materials, supplies that are destroyed or damaged by natural disasters,
conflagration, accidents are eligible for tax exemption, tax cancellation, or
tax refund, their quantity and value must be specified in column 8.
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Form
No. 16/BCQT-MMTB/GSQL
Trader’s name: …………..
Code:
Address: …….
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
------------------
REPORT
ON USE OF MACHINERY AND EQUIPMENT UNDER EACH PROCESSING CONTRACT
STT
Contract
number
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Unit
Temporary
import quantity
Re-export
quantity
Quantity
of machinery and equipment transferred to another contract
Quantity
of remaining machinery and equipment
Quantity
Number,
date of processing contract
(1)
(2)
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(4)
(5)
(6)
(7)
(8)
(9)
1
...
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2
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…
…
...
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Total:
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REPORT MAKER
(signature, full name, seal)
[date]
LEGAL REPRESENTATIVE OF TRADER
(signature, full name, seal)
Form
No. 17/XL-HDGC/GSQL
Trader’s
name
No.
……….
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
------------------
[location
& date]
To:
………….. [Name of Sub-department of Customs]
On _______ [insert date],
___________ [insert company’s name, TIN, address, phone, fax] entered into a
processing contract/appendix No. ______ dated ___________ with [insert name and
address of foreign company].
We have completed and finalized the
contract with the foreign party under finalization record No. _______ dated
______ (enclosed herewith)
Pursuant to the finalization
record, we hereby requests __________ [insert name of Sub-department of
Customs] to carry out customs procedures for handling unused materials and
supplies, leased/borrowed machinery and equipment as follows:
+ Unused materials and supplies:
__________ [specify solution according to Clause _____ Article _____ Circular
No. ___ /2015/TT-BTC);
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+ Finished products in stock:
__________ [specify solution according to Clause _____ Article _____ Circular
No. ___ /2015/TT-BTC);
We are committed to complete
procedures for handling unused materials and supplies, leased/borrowed
machinery and equipment as prescribed by law within 30 days from the day on
which permission is granted by _____ [insert name of Sub-department of
Customs].
[location
and date]
LEGAL REPRESENTATIVE OF TRADER
(signature, full name, seal)
Opinion
of Sub-department of Customs where processing contract is finalized:
Approval is granted by head of
Sub-department of Customs.
Head
of Sub-department of Customs
(date, signature, seal)
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Form
No. 23/NLNK-PTQ/GSQL
Trader’s name: …………..
TIN: …………………
STATEMENT
OF IMPORT TAX PAYABLE
Enclosed
with export declaration No. _________ dated _________
Registered at ___________ [insert name of Sub-department of Customs]
STT
Imported
materials
HS
code
Rate
...
...
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Tax
payable
1.
2.
...
...
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3.
...
...
...
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Number of written request for
selection of tax determination method No. ____________ according to Clause 7
Article 13 of Circular No. 109/2014/TT-BTC dated August 15, 2014 of the
Ministry of Finance: (*)
LEGAL
REPRESENTATIVE OF TRADER
(signature, full name, seal)
Notes:
- (*) Enterprises having projects of investment and issued with
investment licenses or certificates of investment after January 15, 2014 are
not required to declare this information;
- The Sub-department of Customs in charge of free trade zone at
the checkpoint economic zones shall receive the document;
- Enterprise that buys goods manufactured within a free trade
zone.
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APPENDIX VI
Form
No. 02A/TBNVTG/TXNK
[Insert name of Customs Department]
[Insert name of Sub-department of Customs]
No.
/TB-CCHQ...
[location
& date]
NOTICE
of
doubtful value
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_________________ [Insert name of
Sub-department of Customs] has examined and found declared values of the
following exported/imported goods under declaration No. __________ dated
____________ doubtful:
No.
Code
Name
(1)
(2)
(3)
...
...
...
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_____________ [Insert name of
Sub-department of Customs] hereby requests submission of additional documentary
evidence in order to exercise the right to consultancy or pay tax as declared.
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Declarant’s
response
(signature and full name of authorized representative)
* Specify "consultancy
requested" and consultancy time, or “no consultancy, customs clearance
requested”
Form
No. 03/QDDCT/TXNK
General Department of Customs/Customs Department
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
….…. /QD………….
[location
& date]
DECISION
Tax
adjustment
(applied to goods repurposed or sold domestically instead
of being exported as intended)
[NAME
OF CUSTOMS AUTHORITY]
PURSUANT TO the Law on Tax
administration No. 78/2006/QH11 dated November 29, 2006; the Law No
21/2012/QH13 dated November 20, 2012 on the amendments to the Law on Tax
administration; the Government's Decree No. 83/2013/ND-CP dated July 22, 2013
on guidelines for implementation of the Law on Tax administration, Law on
amendments to the Law on Tax administration, and instructional Circulars;
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Pursuant to Circular No.
38/2015/2015 dated March 25, 2015 on customs procedures, customs control and
inspection, export tax, import tax, and tax administration for exported or
imported goods;
In consideration of request made by
…. [insert name of taxpayer] and proposal of …. [insert name of advisory
unit] for …………. [insert “repurposing of goods intended for export” or domestic
sale of goods intended for export”
DECIDES:
Article 1. Reduction of tax
on declaration No. …….. [insert number of old declaration] of ………….
[insert name, TIN, and address of taxpayer] on the amount of goods
repurposed/sold domestically instead of being exported as intended on
declaration No. …. [insert number of new declaration] registered at ….
[insert name of Sub-department of Customs where the new declaration is
registered] for ..... [insert new purpose]:
No.
Tax
Amount
(VND)
1
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2
Import tax
3
VAT
4
……
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Total:
Article 2. This
Decision is effective from the day on which it is signed. Mr./Ms. ….. [insert
name of the head of advisory unit] and Mr./Ms. ……. [insert name of taxpayer]
are responsible for implementation of this Decision/.
HEAD OF COMPETENT CUSTOMS AUTHORITY
(signature, full name, seal)
APPENDIX VII
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1. Proof of payment via wire
transfer used for consideration of tax refund (or tax cancellation) shall
comply with instructions of this Appendix.
2. “wire transfer” means the
transfer of money from the importer’s bank to the exporter’s bank to pay for
merchandise and/or service using a method conformable with the contract and the
bank’s regulations.
“proof of payment” mean
documents of a bank informing the receipt of payment to the exporter. A
deferred payment shall be defined in the export contract. At the time of
payment, the exporter shall provide proof of payment via wire transfer. In case
of entrusted export, the entrustee shall be paid via wire transfer by the
foreign importer.
3. Currency of payment used for oil
export, temporary import shall be a convertible foreign currency in accordance
with applicable regulations on foreign exchange control. However, Vietnamese
traders selling oil to traders in dedicated customs-controlled areas in the
territory of Vietnam such as export processing zones, export processing
enterprises, tax-suspension areas, commercial and industrial zones and other
economic zones established according to the Prime Minister’s Decisions where
trade between these areas and the domestic market is considered as import and
export activities and Vietnamese airlines that own airplanes operating in
international routes and Vietnamese traders that own vessels operating in
international routes may make the payment in Vietnam Dong.
4. The following cases are also
defined as payment via wire transfer:
4.1. If the payment for the
exports is deducted from a foreign loan, the exporter shall have the following
documents:
a) A loan contract (with regard to
a loan whose maximum term is 1 year) or loan registration certificates issued
by the Vietnam State Bank (with regard to a loan whose term is 1 year or more);
b) Documents of transfer from
foreign importers’ banks to Vietnam banks;
The method of payment for the
exports deducted from the foreign loan shall be defined in the export contract.
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d) After the payment for the
exports is deducted from the foreign loan, the difference shall be paid via
wire transfer. Proof of payment via wire transfer shall comply with
instructions of this Appendix.
4.2. If an exporter is paid for the
exports via wire transfer and the foreign importer authorizes an organization
or individual to make the payment, the authorization shall be specified in
export contract; contract appendix or a payment note) apart from provision of
proof of payment.
4.3. If a foreign importer pays for
exports via the importer’s demand deposit account at a bank in Vietnam, the
payment shall be made via wire transfer. The proof of payment in this
case is a document issued by the bank informing the exporter of receipt of
payment deducted from the current account of the importer or its authorized
person.
4.4 If the merchandise is exported
to be sold at an overseas fair and exhibition and the exporter brings revenues
in cash in the currency of the country where the fair and exhibition takes
place to Vietnam, the exporter shall have documents proving that such amount has
been declared to the customs authority and deposited at a bank in Vietnam.
4.5. If the export aims to pay a
foreign loan on behalf of the Government, acceptance of exports as loan
repayment or submission of documents to the foreign importer shall be confirmed
by a foreign trade bank.
4.6. If a payment is made by
offsetting the value of export merchandise or processing contract against the
value of merchandise and service bought from the foreign importer, the export
shall satisfy the following conditions:
a) The payment method is specified
in the export contract between an exporter and a foreign importer;
b) There is a written confirmation
of the foreign importer about the offsetting
c) After the value of exports is
deducted from the foreign loan, the difference is paid via wire transfer. Proof
of payment via wire transfer shall comply with instructions of this Appendix.
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a) If the payment amount in proof
of payment is smaller than those defined in the contract or contract appendix,
the exporter shall specify the reasons such as transfer fee imposed by the
bank, discount because of low-quality merchandise or insufficient quantity (in
this case a written agreement on the discount between the exporter and the
importer is required), etc.
b) If the payment amount in proof
of payment is greater than those defined in the contract or contract appendix,
the exporter shall specify the reasons such as lump sum payment for more than
one contract, advanced payment for merchandise, etc and make a commitment to
take legal responsibility for this declaration.
4.8. If a payment method is
different from the method defined in the export contract, the exporter shall
provide a written notification of the change made by the foreign importer.
4.9. If documents do not define
correctly name of the remitting bank but specify name of payer, the beneficiary
of contract, the export contract number, the payment value conformable with the
signed export contract, these documents are considered as valid proof of
payment.
4.10 If an exporter does not provide
proof of payment to customs authority because the importer goes bankrupt or
runs away, etc, the exporter shall provide a written explanation together with
documentary evidence and a commitment to take legal responsibility for the
abovementioned explanation.
4.11 If an exporter is paid for
merchandise in foreign cash, this exporter shall show license for collection of
foreign cash from export granted by the Department of Foreign Currency Exchange
of the State bank of Vietnam or by a branch of State bank of Vietnam of the
bordering province. Collection and payment of foreign currency shall be carried
out within the time limit in the license. The license for collection of foreign
cash from export and a written confirmation of the bank where the account is opened
about payment of foreign cash collected from export are considered as valid
proof of payment for the export contract.
4.12 If the merchandise is sold to
a foreign trader but is delivered to another business establishment in Vietnam
and appointed by the foreign trader as materials or further processing, the
foreign trader shall make the payment via wire transfer in a convertible
foreign currency.
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