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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
183/2012/TT-BTC
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Hanoi, October
25, 2012
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CIRCULAR
STIPULATING FORMS OF DECLARATION, ANNEX DECLARATION FOR GOODS
ENTERING AND EXITING BONDED WAREHOUSES AND USE OF DECLARATION, ANNEX
DECLARATION FOR GOODS ENTERING AND EXITING BONDED WAREHOUSES
Pursuant to
the Law on Customs No.29/2001/QH10, of June 29, 2001 and Law No.42/2005/QH11, of
June 14, 2005 amending and supplementing a number of articles of the Law on
Customs;
Pursuant to
the Government’s Decree No.154/2005/ND-CP, of December 15, 2005 detailing a
number of articles of the Customs Law on customs procedures, examination, customs
supervision;
Pursuant to
the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
For
implementation of Resolution No.25/NQ-CP, of June 02, 1010 on simplifying 258
administrative procedures within management function of ministries, branches;
For
implementation of Resolution No.68/NQ-CP, of December 27, 1010 on simplifying
administrative procedures within management function of the Ministry of Finance;
At the request
of Director general of the General Department of Customs;
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Article 1. To promulgate together with this Circular:
1. Form of declaration for goods entering, exiting bonded
warehouses (Form HQ/2012-KNQ);
2. Form of Annex declaration for goods entering, exiting
bonded warehouses (Form PLHQ/2012-KNQ);
3. Regulation on use of declarations, Annex declarations for
goods entering, exiting bonded warehouses.
Article 2. Effect
This Circular
takes effect on January 01, 2013, replaces form of declaration for goods entering,
exiting bonded warehouses (Form HQ/2002/KNQ) promulgated together with Decision
No.1473/2002/QD-TCHQ, of May 24, 2002 of Director general of the General
Department of Customs.
Article 3. Organizing implementation
The director
general of the General Department of Customs and relevant organizations,
individuals shall implement this Circular.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
REGULATION
USE OF DECLARATION, ANNEX DECLARATION FOR GOODS ENTERING, EXITING
BONDED WAREHOUSES
(promulgated together with Circular
No.183/2012/TT-BTC, of October 25, 2012)
Chapter 1.
GENERAL PROVISIONS
1. The declaration for goods entering and exiting bonded
warehouses (Form HQ/2012-KNQ) and annex declaration for goods entering and
exiting bonded warehouses (Form PLHQ/2012-KNQ) (hereinafter referred to as
declaration and Annex declaration) are printed in Vietnamese, include 02 copies
(01 copy kept by customs agencies and 01 copy kept by customs declarants).
2. Forms of declaration
and Annex declaration are printed in black pink, on white paper with size of A4
(21cm x 29.7cm) notified in publicity by customs agencies on websites or places
doing customs procedures; user may self-print, self-make form or copy from
forms of declaration and Annex declaration for customs declaration. Self-making
forms of declaration and Annex declaration must ensure exact size, shape,
content and criterion in according to form of declaration and Annex declaration
promulgated together with this Circular.
Chapter 2.
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1. The customs declarants may declare directly on declaration
and Annex declaration or declare in according to standard form of declaration
and Annex declaration on computer and declaration content printed out on
declaration and Annex declaration.
2. The customs declarants upon declaring directly on
declaration and Annex declaration and customs officers upon registering
declaration, confirming for goods entering, exiting warehouse on declaration
and Annex declaration may use only one type of ink, not red ink, pencil or
easy-fading ink not presenting clearly content declared, registered, confirmed;
not allow to eraser content declared, registered, confirmed; if amending
content declared, registered, confirmed, they must seal stamp (stamp of customs
declarants or customs officers) for confirmation.
3. When declaring for goods allowed as prescribed by relevant
law, transfer checkpoint from entry checkpoint or places doing customs procedures
outside of checkpoint to bonded warehouses and vice versa or from this
bonded warehouse to other bonded warehouse, the customs declarants implement
declaration for registration of checkpoint transfer (box No.20) replacing for
application of checkpoint transfer.
4. Regulation on use of declaration and annex declaration
Criterion
Contents guided specifically
Upper left corner of declaration
The customs
declarants declare name of Customs Departments and Customs Sub-Departments of
bonded warehouses where registering declaration.
The central part of declaration
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- This item must present fully declaration number, code of Customs
Sub-Department registering in order: Declaration number/ KNQ/ code of Customs
Sub-Department registering declaration and date when customs officers
register declaration.
- Quantity of Annex declaration: Being quantity of Annexes
together with declaration (in case cargo having over 6 itemts)
Upper right corner of declaration
The customs
officers registering declaration for import goods sign, seal their stamp.
A- Part for the customs declarants for goods entering
warehouse
Box No.1
The hirers of
bonded warehouse: Declaring fully name, address, telephone number and tax
code (if any) of hirers of bonded warehouse.
Box No.2
The owners of
bonded warehouse/ address of bonded warehouse: Declaring fully name of owner
of bonded warehouse and address of bonded warehouse according to decision on
establishment of bonded warehouses by the General Department of Customs.
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Contract of
hiring bonded warehouse: Number / date / period: Declaring fully number, date,
and effective time limit of contract hiring bonded warehouse
Box No.4
Permit: Number
/ date / period: Declaring number, date, and effective time limit of permit
allowed by competent agencies to send bonded warehouses for some or items as
prescribed to have permit of sending bonded warehouses.
Box No.5
Means of
transportation: The customs declarants declare name of ships, flight number,
train number, symbol number and date of arrival of means of transportation
carrying import goods from foreign country into Vietnam under forms of
transportation by seaway, airway, railway, roadway.
Box No.6
Bill of lading
/ customs declaration / number / date:
- Declaring number, date of bill of lading or transport
voucher issued by transporter; or:
- Declaring number, type code, date of customs declaration
for export goods sent in bonded warehouses or goods moved to bonded
warehouses from other bonded warehouses.
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Place loading
goods: Declaring name of port, place (being agreed in commercial contract or
indicated in bill of lading) where goods are loaded on means of
transportation in order to move to Vietnam or location in inland where goods
transferred to bonded warehouses.
Box No.8
Entry
checkpoint: Declaring name of port, checkpoint, airport, rail station where
goods are moved to bonded warehouses.
Box No.9
Export country:
Declaring national code, territorial region where at there goods are moved to
Vietnam (the place where goods are sold finally in order to come Vietnam) as prescribed
in ISO 3166. For goods from domestic entering bonded warehouses, declared as
"VN"
Box No.10
Original
currency code: Declaring code of currency used for payment (original
currency) of item sent to bonded warehouses, applying currency code in
conformity with ISO 4217 (example USA dollar is “USD”)
Box No.11
Description of
goods:
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- In case cargo has over 6 items, method of declaration for
this criterion as follows:
+ On customs
declaration: “According to Annex declaration”.
+ On Annex
declaration: Declaring clearly name, description of each item.
For cargo has
many details, items (example: entire devices, synchronous devices)
enterprises declare common name of cargo on declaration and make detail of
list (not required to declare on Annex).
Box No.12
HS code:
- Declaring HS code classifying goods based on list of export
and import goods of Vietnam promulgated by the Minister of Finance
- In case cargo has over 6 items, method of declaration for
this criterion as follows:
a. On customs declaration: Not required to
declare anything.
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Box No.13
Country of
origin:
- Declaring national code, territorial region where at
there goods are manufactured (produced) out as prescribed in ISO 3166.
- In case cargo has over 6 items, method of declaration in
this box is implemented as guided in box No.12.
Box No.14
Quantity
- Declaring quantity, volume or weight of each item in
cargo in conformity with measurement unit in box No.15.
- In case cargo has over 6 items, method of declaration in this
box is implemented as guided in box No.12.
Box No.15
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- Declaring name of measurement unit of each item (example:
Meter, kg, etc) as prescribed in list of export, import goods.
- In case cargo has over 6 items, method of declaration in
this box is implemented as guided in box No.12.
Box No.16
Original
currency value:
- Declaring original currency value of each import item.
- In case cargo has over 6 items, method of declaration in
this box is implemented as follows:
+ On customs
declaration: Declaring total original currency value of items declared
on Annex declaration
+ On Annex
declaration: Declaring original currency value of each item.
Box No.17
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In case there
are over 5 containers, in this box, declaring total of container, number of
each container is declared on Annex declaration
Box No.18
Weight (kg):
Declaring total net weight of cargo
Box No.19
Quantity of
packages: Declaring total quantity of packages of cargo.
Box No.20
Transport
registration:
a) Expected
period for transport: Declaring clearly date, hour beginning transport and ending
transport;
b) Line:
Declaring route according national road lines where means of transportation
passing. Example: Goods transporter from entry checkpoint (box No.8): Ve
pagoda – Hai Phong to location of bonded warehouse (box No.2): Yen Phong –
Bac Ninh industrial zone are declared as follows: National road 5 – National
road 1A
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Box No.21
Voucher
enclosed: Declaring types of voucher enclosed of cargo entering bonded
warehouses and declaring clearly quantity, version of each type of vourcher
Box No.22
The customs
declarants (being hirers of warehouse or owner of bonded warehouses if being authorized
by hirer) write date of declaration, sign for confirmation, write clearly
full name, title and seal their stamp on declaration.
B. Part for customs agencies
Box No.23
Confirmation
for goods entering bonded warehouses: The customs officers of bonded
warehouses shall confirm about: Time when goods are entered in warehouse,
quantity of goods entered in warehouse, situation of goods entered in
warehouse and sign, seal their stamp after goods have been entered in bonded
warehouses.
Box No.24
Customs fee: In
order to stick customs fee stamp or write the number, date of customs fee
receipts.
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Confirmation
for extension of period sending in bonded warehouses:
After accepted by
competent persons to extend period for goods to send in bonded warehouses,
customs officers of bonded warehouses write information on number of official
dispatch requesting for extension, time of extension and sign, seal their
stamp.
C. Part of monitoring for goods exiting bonded warehouses
Box No.26
Day of
ex-warehousing: Being day when the customs declarants declare for goods
exiting bonded warehouses. If number of ex-warehousing times is more than 04
times, the customs declarants use Annex on monitoring for goods exiting
bonded warehouses in order to declare.
Box No.27
Name of goods:
Declaring as guided in box No.11.
Box No.28
Quantity
Declaring as guided in box No.14.
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Accumulation: Declaring
clearly quantity of remaining goods in bonded warehouses after ex-warehouse.
Box No.30
Importing
country: Declaring national code, territorial region where at there goods are
moved to bonded warehouses applied as provisions in ISO 3166.
Box No.31
Exit checkpoint
/ import declaration: Declaring checkpoint where goods passing in order to go
abroad; if goods are transferred to other bonded warehouses or imported in
inland, declaring number, date of declaration for entering warehouse or import
Box No.32
Registration of
checkpoint transfer (lines, time, means of transportation): Declaring as
guided in box No.20.
Box No.33
The customs
declarants sign, seal their stamp: Declaring as guided in box No.22.
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Customs officers
confirm ex-warehousing: After cargo exiting bonded warehouse, customs
officers supervising warehouse write date, sign, seal their stamp.
Box No.35
Confirming for
goods coming exit checkpoint:
The customs officers
of bonded warehouses based on confirmation of customs officers of exit
checkpoint and ex-warehousing sheet to confirm
Box No.36
Other notes of
customs: The customs officers of bonded warehouses write matters need
pay attention (if any) for cargo sent in bonded warehouses
Box No.37
Liquidity for
goods entering, exiting bonded warehouses:
After the final
cargo being exiting bonded warehouses, based on result of confirmation for goods
coming exit checkpoint in box No.35, the customs officers confirm liquidity
on declaration, and sign, seal their stamp and write clearly date
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