THE MINISTRY OF
FINANCE
-------
|
SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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|
No.:
191/2015/TT-BTC
|
Hanoi, November
24th, 2015
|
CIRCULAR
PROVIDING
FOR CUSTOMS PROCEDURES FOR GOODS THAT ARE IMPORTED, TRANSITED THROUGH
INTERNATIONAL EXPRESS DELIVERY SERVICE
Pursuant to the Law on Customs No. 54/2014/QH13
dated June 23, 2014;
Pursuant to the Law on Export and import tax No.
45/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006;
Pursuant to the Law on amendments to the Law on
Tax administration No. 21/2012/QH13
dated November 20, 2012;
Pursuant to the Law on Post No. 49/2010/QH12
dated June 17, 2010;
Pursuant to Decree No. 08/2015/ND-CP
dated January 21, 2015 by the Government providing specific provisions and
guidance on enforcement of the Customs Law on customs procedures and customs
examination, supervision and control procedures;
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Pursuant to the Decree No. 83/2013/ND-CP dated
July 22, 2013 by the Government detailing the implementation of a number of
articles of the Law on Tax administration and the Law on the amendments to the
Law on Tax administration;
Pursuant to Decree No. 47/2011/ND-CP dated June 17, 2011 by the Government detailing the
implementation of a number of articles of the Law on Post;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 by the Government 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
hereby promulgates the Circular providing for customs
procedures for goods that are imported, transited through international express delivery service.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides for customs procedures for
goods exported, imported, transited through international express delivery
service (hereinafter referred to as goods).
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1. Any enterprise providing
international express delivery service (hereinafter referred to as express
delivery service provider).
2. Any organization/individual
using the express delivery service.
3. Any enterprise operating
warehouse and site for concentrated customs examination of goods sent through
express delivery service.
4. Any customs
authority; customs officials.
Article 3. Site for customs
procedures
1. Sub-departments of Customs at checkpoints.
2. Sub-departments of Customs in charge of the site for concentrated customs
examination for goods sent through express delivery service that satisfy
regulations specified in this Circular.
3. Sub-departments of Customs managing goods produced by an export-processing
enterprise in form of processing and manufacturing serving export sent through
express delivery service according to regulations in Article 58 of Circular No.
38/2015/TT-BTC dated March 25, 2015 by the Minister of
Finance on customs procedures, customs supervision and inspection, export tax,
import tax, and tax administration applied to exported and imported goods
(hereinafter referred to as Circular No. 38/2015/TT-BTC).
Article 4. Customs declaration
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a) Any express delivery service provider;
b) Any goods owner;
c) Any person authorized by the goods owners, in
case goods are presented by another person; luggage that is consigned before
and after a trip of a person who enters/exits a country;
dd) Any person providing the service of transit of
goods;
dd) Any customs brokers not
being an express delivery service provider.
2. An express delivery service
provider shall carry out the customs declaration by:
a) Electronic method;
b) A written customs declaration sheet in case the
electronic transaction or the customs declaration cannot be performed via
Customs electronic data processing system (hereinafter referred to as System).
c) Non-commercial declarations, documents,
applicable to goods specified in point a Clause 1 and point a Clause 2 Article
6 of this Circular.
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Article 5. Responsibilities of
express delivery service providers
Express delivery service providers shall perform
responsibilities of customs declarants according to regulations in the Law on
Customs, Decree No. 08/2015/ND-CP, Circular No. 38/2015/TT-BTC, Circular No. 120/2015/TT-BTC
dated August 14, 2015 by the Minister of Finance on forms, printing, issuance,
management and use of customs declarations for entering/exiting passengers
(hereinafter referred to as Circular No. 120/2015/TT-BTC)
and Circular No. 42/2015/TT-BTC dated March 27, 2015 by
the Minister of Finance on customs procedures for entering/exiting/transiting
vehicles (hereinafter referred to as Circular No. 42/2015/TT-BTC).
Besides, an express delivery service provider shall:
1. Access to current law provisions,
provide goods owners with notification and guidance on regulations on
management policies for exported, imported and transited goods.
2. Request goods owners to
provide sufficiently information about goods and refuse to transport goods on
the list of goods banned from export, banned from import, suspended from export
or suspended from import according to regulations.
3. Classify goods according to
regulations in Article 6 of this Circular.
4. Pay taxes, customs fees and
other duties according to regulations in Chapter III of this Circular.
5. Initiatively cooperate with
customs authority in handling undelivered goods. If the goods have been granted
customs clearance and the export/import tax (if any) has been paid but the
goods are not sent to the address on the bill of lading, the express delivery
service provider shall submit the tax refund dossier and follow the procedures
for tax refund prescribed in section 4 Chapter VII Circular No. 38/2015/TT-BTC.
6. Ensure that specialized
vehicles and specialized packages satisfy requirements on customs sealing.
7. Provide prior information
about manifest of imported goods for customs authorities according to
regulations in Article 18 and Article 20 of Circular No. 42/2015/TT-BTC.
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9. Connect the product code
management system (if any) with the customs supervision division for management
and supervision of goods transported through customs controlled area (CCA).
10. Any express delivery
service provider wishing to carry out customs procedures over office hours
shall priorily register with customs authorities the expected time of customs
procedures according to regulations in Clause 4 Article 23 of the Law on
Customs
Article 6. Regulations on
classification of goods
The express delivery service provider shall depend
on the commercial invoices or shipping documents (in case the commercial invoices
are unavailable) of the goods to classify goods. To be specific:
1. Imported goods are
classified as follows:
a) Group 1 includes imported goods being
non-commercial documents/invoices;
b) Group 2 includes imported goods eligible for tax
exemption according to current regulations of the Prime Minister, excluding
goods that must have the import permit and goods subject to specialized
inspection;
c) Group 3 includes imported goods other than those
specified in points a and b of this Clause.
2. Exported goods
are classified as follows:
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b) Group 2 includes exported goods assessed at
under VND 5,000,000 and are not subject to export tax, excluding goods that
must have the export permit and goods subject to specialized inspection;
c) Group 3 includes exported goods other than those specified in points a and b of this
Clause.
Article 7. Customs supervision
and inspection for letters; diplomatic bags and consular bags
1. Export/import letters that
are sent through international express delivery service must fully comply with
laws and must bear the customs supervision; such letters must be packed in
specialized wrappings that are sealed off.
2. Exported and imported
diplomatic bags and consular bags that are sent through international express
delivery service:
a) Are exempted from customs procedures (including
exemption from customs declaration, exemption from customs inspection);
b) When there is foundation for asserting that a
diplomatic bag/consular bag violates the policies on diplomatic immunity and
privileges according to law provisions, the Director of the General Department
of Customs shall decide according to regulations in clause 3 Article 57 of the
Law on Customs.
Chapter II
CUSTOMS
PROCEDURES FOR GOODS SENT THROUGH EXPRESS DELIVERY SERVICE
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Customs dossiers applied to
goods are specified in Article 24 of the Law on Customs and Article 16 of
Circular No. 38/2015/TT-BTC. To be specific:
1. A customs dossier
for goods specified in point a clause 1 and point a clause 2 Article 6 of this
Circular includes the manifest and a non-commercial document/invoice
declaration (hereinafter referred to as the document/invoice declaration)
according to Form HQ 01-TKTLCT in Appendix I enclosed with
this Circular.
2. A customs
dossier applicable to goods specified in point b clause 1 and point b
clause 2 Article 6 of this Circular shall include:
a) A declaration of low-value imported goods or a
declaration of low-value exported goods specified in Appendix I enclosed with
this Circular;
b) The bill of lading (only applicable to imported
goods, excluding goods imported by road vehicles);
c) Commercial invoices (if any).
3. Customs
dossiers for goods specified in point c clause 1 and point c clause 2
Article 6 of this Circular are provided for in
Article 16 of Circular No. 38/2015/TT-BTC.
Article 9. Customs dossiers for
goods specified in point a clause 1 and point a clause 2 Article 6 of this
Circular
1. Responsibilities of express
delivery service providers:
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b) Submit 02 (two) document/invoice declarations
that bear the seal and signature of the service provider’s representative.
If the manifest in which goods are classified
according to regulations in Article 6 of this Circular is sent to the customs
authority through the System, regulations in point a and point b of this clause
shall not be applied.
2. Responsibilities of
Sub-departments of Customs:
a) Receive and check the dossiers; compare the
declared information;
b) The physical inspection of goods is not
required. If the Law on Customs is likely to be violated, the Director of the
Sub-department shall decide the inspection by scanner of not more than 5% of
the goods on the document/invoice declaration:
b.1) If goods are determined conformable to the
declaration, the Sub-department of customs shall grant the site clearance and retain
documents according to regulations;
b.2) If the result of the inspection with scanners
is not sufficient for determining the violation, a physical inspection shall be
conducted and the violation (if any) shall be transferred to a regulatory body
for handling.
3. Regarding written
declaration, the customs procedures shall be carried out according to
regulations for customs declaration prescribed in Circular No. 38/2015/TT-BTC.
Article 10. Customs dossiers
for goods specified in point b clause 1 and point b clause 2 Article 6 of this
Circular
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a) Determine the goods value according to the
commercial invoices or the shipping invoices (in case the commercial invoices
are unavailable) of the consignment to make the declaration of low-value
imported/exported goods;
b) Declare sufficiently
information on the declaration of low-value imported/exported goods according
to the guidance in part A of Appendix II enclosed with this Circular;
c) Receive the response from the customs authority
and:
c.1) Comply with regulations in point d of this
Clause for goods being granted customs clearance;
c.2) Present documents to the customs authority for
inspection of yellow-lane and red-lane goods;
c.3) Present goods to the customs authority for
inspection of red-flow goods;
c.4) Comply with decisions of the customs
authority.
d) Move the goods granted customs clearance through
the CCA:
d.1) Any express delivery service
provider shall:
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If the access to the System is unavailable, the
express delivery service provider shall make a declaration of low-value
imported goods that are granted customs clearance (02 original copies) and
present them to customs supervision officials when moving goods through the
CCA;
d.1.2) Take
legal responsibility for the transport of goods granted customs clearance
through the CCA.
d.2) Any customs declarant specified in points b, c
and d clause 1 Article 4 of this Circular shall present the declaration of
low-value imported/exported goods or the written customs declaration when
moving goods through the CCA.
dd) Make additions to customs dossiers:
Any customs declarant may make additions to
criteria of the electronic customs declaration, excluding information that is
banned from addition specified in Part B Appendix II enclosed with this
Circular.
dd.1) If the additions to the declaration are made
before the time the customs authority completes customs inspection (before
CEA/CEE), the added information shall be sent through the System by MID/MIE or
MED/MEE operations
dd.2) If information is added when the customs
authority has completed the customs inspection (after CEA/CEE) or the
information is declared on paper: 02 original copies of the application for
additional declaration according to the Form No. 03/KBS/GSQL
in Appendix V enclosed with Circular No. 38/2015/TT-BTC
shall be submitted;
dd.3) Regulations in points c and d of this Clause
shall be complied with;
e) Comply with other decisions of customs authorities according to laws;
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a) Receive customs dossiers from customs declarants
and:
a.1) Check and process customs dossiers according
to regulations in Articles 23, 24, 25, 26 and 27 of Circular No. 38/2015/TT-BTC;
a.2) If the declaration is suspected of being
unconformable with regulations in point b clause 1 and point b clause 2 Article
6 of this Circular, the sub-department of customs shall compare the goods
declaration value with the database of the customs authority:
a.2.1) If the declaration is
conformable, regulations in points b and c of this Clause are applicable;
a.2.2) If the declaration is unconformable, the
sub-department of customs shall comply with regulations in Article 11 of this
Circular and shall cancel the declaration on the System.
b) Grant customs clearance for goods according to
regulations.
c) Grant verification of goods passing control
area:
c.1) If the express delivery service provider sends
the List of declarations of imported/exported goods that are granted customs
clearance via the System, the customs official shall verify on the System that
the goods have passed the supervision area;
If the express delivery service provider submits 02
(two) copies of the List of declarations of imported/exported goods that are
granted customs clearance, the customs official shall state on 02 (two) copies
of the List of declarations of goods that are granted customs clearance that
the goods moved through the CCA; 01 (one) original copy shall be returned to
the express delivery service provider, the other one shall be retained;
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3. Regarding written
declaration, customs procedures shall be carried out according to regulations
applied to written customs declarations prescribed in Circular No. 38/2015/TT-BTC.
Article 11. Customs procedures
for goods specified in point c clause 1 and point c clause 2 Article 6 of this
Circular.
Customs procedures for goods
specified in point c clause 1 and point c clause 2 Article 6 of this Circular
are specified in Circular No. 38/2015/TT-BTC.
Article 12. Customs procedures
and customs supervision for goods which are mistakenly sent (goods transported
to a country other than the country of destination); exported goods which are
not delivered and must be re-imported to be returned to the senders; imported
goods that are not sent to the recipient and must be returned to their origin
1. Regarding goods which are
mistakenly delivered (goods transported to a country other than the country of
destination):
a) Responsibilities of express
delivery service providers:
a.1) Formulate and submit an application for
sending goods which are mistakenly delivered to the country written on the bill
of lading and a list of goods which are mistakenly delivered;
a.2) Register independent transport declaration for
goods which are mistakenly delivered according to regulations in Article 17 of
this Circular.
b) Responsibilities of Sub-departments
of Customs:
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b.2) Carry out the supervision procedures according
to regulations in Article 17 of this Circular.
2. Regarding exported goods
that are not sent to the recipient and must be re-imported to be returned to
the sender.
a) Responsibilities of express
delivery service providers:
a.1) Carry out customs
procedures like the ones for imported goods specified Article 9, Article 10 and Article 11 of this Circular;
a.2) Apart from customs dossiers specified in
Article 8 of this Circular, any express delivery service provider shall submit
to the customs authority:
a.2.1) Documents of foreign express delivery
service provider notifying that goods are returned because there is no recipient:
01 photocopy;
a.2.2) The initial export customs declaration: 01
photocopy, applicable to written declaration.
a.3) Carry out the procedures for tax refund, tax
cancellation (if any) according to regulations in Circular No. 38/2015/TT-BTC.
b) Responsibilities of Sub-departments of Customs:
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b.2) Carry out customs procedures for goods
specified in Article 9, Article 10 and Article 11 of this Circular (excluding
the import permit, written notification of results of the specialized
inspection);
b.3) Carry out the procedures for tax
refund, tax cancellation (if any) according to regulations in Circular No.
38/2015/TT-BTC.
3. Regarding imported
goods that are not sent to the recipient and must be re-exported to be returned to the sender:
a) Responsibilities of express
delivery service providers:
a.1) Carry out customs procedures
like the ones for exported goods specified Article 9,
Article 10 and Article 11 of this Circular;
a.2) Apart from customs dossiers
specified in Article 8 of this Circular, any express delivery service provider
shall submit to the customs authority the initial import customs
declaration: 01 photocopy, applicable to written declaration.
a.3) Carry out the procedures for tax
refund, tax cancellation (if any) according to regulations in Circular No.
38/2015/TT-BTC.
b) Responsibilities of
Sub-departments of Customs:
b.1) Receive the customs
dossier of the express delivery service provider;
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b.3) Carry out the procedures for tax
refund, tax cancellation (if any) according to regulations in Circular No.
38/2015/TT-BTC.
Article 13. Cancellation
of declaration
1. A declaration shall be
cancelled in these following cases:
a) Cancellation of the declaration at the request
of the customs declarant:
a.1) The declaration has been registered but the
customs clearance has not been granted due to an error in the System;
a.2) Multiple declarations are made for the same
consignment of imported/exported goods (information on declaration is
repeated);
a.3) Goods on the declaration of exported goods
have been brought into the CCA but are not actually exported;
a.4) The declaration of imported goods has been
registered but goods are not actually imported;
a.5) Information not allowed to make addition as
prescribed in Part B Appendix II of this Circular is incorrectly provided.
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c) After 15 working day from the day on which the
declaration is registered, the customs declarant fails to present customs
dossiers for goods subject to presenting the customs dossiers to the customs
authority and imported goods have been transported to the importing checkpoint;
d) If the express delivery service provider has
registered the customs declaration sheet but the customs authority discovered
that goods are classified unconformably with regulations in Article 6 of this
Circular.
2. Procedures
for cancellation of declaration of goods specified in point
b, point c clause 1 and point b, point c
clause 2 Article 6 of this Circular:
a) Responsibilities of customs
declarants:
a.1) Submit the application form for cancellation of
declaration using the Form No. 04/HTK/GSQL in Appendix V
enclosed with Circular No. 38/2015/TT-BTC to the
Sub-department of Customs of local area where the declaration is registered: 01
original copy;
a.2) Provide justification
and comply with decisions of the customs
authority.
b) Responsibilities of customs
authorities:
b.1) Receive and grant approval for the application
for cancellation submitted by the customs declarant;
b.2) Cancel the declaration on the System.
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a) Responsibilities of express
delivery service providers:
a.1) Send the written application for cancellation
the declaration to the customs authority: 01 original copy;
a.2) Provide justification and comply
with decisions of the customs authority.
b) Responsibilities of
Sub-departments of Customs:
b.1) Receive and grant approval for
the application for cancellation submitted by the express delivery
service provider;
b.2) Cancel the declaration
according to regulations on cancellation of written customs declaration sheet
prescribed in Article 22 of Circular No. 38/2015/TT-BTC.
b.3) If the application is rejected, a written
notification containing explanation shall be sent to the applicant.
4. Procedures for cancellation
of written declaration:
Procedures for cancellation of
written declaration are specified in Article 22 of Circular No. 38/2015/TT-BTC.
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PROCEDURES FOR PAYMENT
OF TAXES AND CUSTOMS FEES
Article 14. Procedures for
payment of taxes and customs charges:
1. Forms of payment of taxes and customs charges
are specified in Circular No. 126/2014/TT-BTC dated August
28, 2014 by the Minister of Finance.
2. If the express delivery service provider pays
taxes on behalf of the goods owner, the expected arising payable customs fees
shall be paid to the deposit account at the State Treasuries of the customs
authority of where the declaration is registered.
3. If the express delivery service provider/the customs
broker has the common guarantee of the taxpayer, the letter of common guarantee
shall be permitted by the credit institution.
4. Responsibilities of customs
declarants:
a) Any express delivery service provider shall:
a.1) Make declaration, calculate taxes and customs
fees themselves and take responsibility for customs declaration subject to
paying taxes/fees that have been carried customs procedures; calculate the
amount of taxes and customs fees that must be priorily paid to the deposit
account at State Treasuries of customs authority of where the declaration is
registered;
a.2) Pay
customs fees according to regulations in Article 45 of Circular No. 38/2015/TT-BTC;
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a.4) Regarding
the common guarantee specified in clause 3 of this Article, regulations in
clause 4, clause 5, Article 43 of Circular No. 38/2015/TT-the Ministry of
Finance shall apply;
a.5) If the express delivery service provider uses
the peculiar receipts:
a.5.1) The service provider may issue the tax
receipts and the receipts of customs fee to the goods owner;
a.5.2) The printing, issuance, management and use
of the tax receipts and the receipts of customs fee shall comply with
regulations of the Ministry of Finance on the printing, issuance, management
and use of the tax prints;
a.5.3) The express delivery service provider shall
cooperate with Sub-department of Customs in comparing the invoices, ensuring
the conformable payment of taxes and customs fees.
b) Responsibilities of other customs declarants
(other than express delivery service providers): pay taxes and fees according
to regulations in Section 5 Chapter II of Circular No. 38/2015/TT-BTC
c) Regarding written declaration, customs
declarants shall pay taxes and customs fees according to regulations in Section
5 Chapter II of Circular No. 38/2015/TT-BTC.
5. Responsibilities of Sub-departments of Customs:
a) Regarding payment by cash:
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a.2) Within every working day, Sub-departments of
Customs shall formulate documents of remittance to the State budget to sent to
State Treasuries according to regulations, including: 01 original copy
remittance bill according to regulations and the Form HQ 03-BKTK-Circular
in Appendix I enclosed with this Circular (01 original copy).
b) Regarding express delivery service provider
paying priorily to the deposit account of the customs authority of where the
declaration is registered at State Treasuries:
b.1) Customs officials shall pursuant to the tax on
the customs declaration sheet to determine the payable tax amount of each
customs declaration sheet on the day deducting the priorily paid amount.
b.2) Once a day or once a week, the Sub-department
of Customs where the declaration is register shall formulate a State budget
remittance bill according to regulations, enclosed with a Report on tax
extracted from the deposit account sent to the State budget using the Form HQ 04-BTH-Circular in Appendix I enclosed with this Circular and 01
copy of the Report shall be also sent to the express delivery service provider
on request for comparison with the paid amount;
c) Regarding express delivery service provider
using common guarantee:
Sub-departments of Customs
shall comply with regulations in clause 1, clause 2, clause 4, clause 5 Article
43 of Circular No. 38/2015/TT-BTC.
Article 15. Settlement of
overpaid tax/fine amounts:
1. Tax/fine amounts of goods sent through express
delivery service are considered overpaid in the following cases:
a) Cases specified in clause 1 Article 49 of
Circular No. 38/2015/TT-BTC;
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c) Other cases shall be treated according to law
provisions
2. Documents and procedures for settling the
overpaid tax/fine amounts are specified in Article 49 and Article 132 of
Circular No. 38/2015/TT-BTC. The overpaid tax/fine amounts
shall be balanced by the tax amounts that the express delivery service provider
has paid on behalf of the goods owner for carrying out customs procedures for
the next tax-payable goods or shall be sent to the priority payment account of
the customs authority.
Article 16. Tax imposition
1. Regarding goods that the express delivery
service provider carries out the customs procedures on behalf of the goods
owner, the express delivery service provider shall pay the taxes imposed on the
goods.
2. If the goods owner makes declaration of goods
himself/herself, he/she shall pay the taxes imposed on the goods.
3. Cases subject to tax imposition and procedures
for tax imposition are specified in Article 48 of Circular No. 38/2015/TT-BTC.
Chapter IV
CUSTOMS
PROCEDURES FOR GOODS SENT THROUGH EXPRESS DELIVERY SERVICE AND CONSOLIDATED
CARGO UNDER THE CUSTOMS SUPERVISION
Article 17. Customs procedures
for goods that are transported from the importing checkpoint to sites for
customs procedures for goods sent through express delivery service or from
sites for customs procedures for goods sent through express delivery service
(hereinafter referred to as the site for customs procedures) to the exporting
checkpoint.
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a) The independent transport declaration formulated
according to information specified in Section 6 Appendix II enclosed with
Circular No. 38/2015/TT-BTC.
If the number of goods on the declaration exceeds
the limit of the independent transport declaration (the number of imported, transited
or exported goods on the independent transport declaration having more than 05
bills of lading or more than 50 exporting declarations), the following
documents shall be enclosed with:
a.1) 02 lists of bills of lading/exporting
declarations using the Form No. 01-BKVD/TKXK in Appendix
III enclosed with this Circular, applicable to goods having more than 05 bills
of lading or more than 50 exporting declarations but the number of packages in
bulk is less than 100;
a.2) 03 lists of goods using the Form No. 02-BKHH in Appendix III enclosed with this Circular, applicable
to goods having at least 100 packages in bulk (regardless of the number of
bills of lading/exporting declarations); the List of bills of lading/exporting
declarations is not required.
b) Bills of lading, unless goods are transported
passing the road border without a bill of lading: 01 photocopy.
If all of goods have been declared on the
electronic manifest (e-Manifest system) and the customs declarant
writes the code notified by the customs authority on the e-manifest system at “Số hàng hóa (Số B/L/AWB)” box, and write “Chi tiết
số vận dơn, người xuất khẩu, người nhập khẩu và tên hàng theo thông tin khai báo
trên Hệ thống e-Manifest” in “Ghi chú 1” box, copies of the bill of
lading may be excluded from the customs dossier;
c) The transit permit, applicable to transited
goods subject to having the permit: 01 original copy. If the National Single
Window System has been accessed to, the permit is not required.
2. Responsibilities of express delivery
service providers:
a) Make customs declaration:
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a.2) Regarding exported goods that are transported
from sites for customs procedures to the exporting checkpoint; imported goods
that are transported from importing checkpoint to sites for customs procedures
and transited goods with different transport purposes, information shall be
provided on different independent transport declarations;
a.3) Goods transported from importing checkpoint on
different bills of lading having the same destination or goods on different
exporting declaration having the same departure (port of departure) may be on
the same independent transport declaration, regardless of the number of bills
of lading and the number of bulk cargos enclosed with the independent transport
declaration.
b) If the declaration is classified as flow 1 and
the transport of goods has been approved by the System, the customs declarant
shall make printed copies of the Notification of approval for the transport
declaration, 02 Lists of bills of lading/exporting declaration (if any), 03
Manifests (if any) and shall present goods to customs authority from which
goods are transported for affixing seals and verifying departed goods;
c) If the declaration is classified as lane 2, the
customs declarant shall present the customs dossiers prescribed in clause 1 of
this Article to the customs authority from goods are transported so that the
customs authority can inspect, approve the transport, affix seals and verify
departed goods;
d) If goods are suspected of violating law
provisions, the express delivery service provider shall present goods to the
customs authority from which goods are transported at its request so that the
customs authority can conduct physical inspection;
dd) Provide additional information on the transport
declaration according to notification of the customs authority;
e) For cases of modification of information on the List
of bills of lading/exporting declaration or the Manifest, the customs declarant
shall submit a writing containing justification for such modification within 24
hours since the supervision official verifies on the List of bills of
lading/exporting declaration or the Manifest and update such modified
information on the HYS file enclosed therewith.
3. Responsibilities of Sub-department of Customs
from which goods are transported:
a) Check the dossier upon the request of the System
and provide the customs declarant with guideline for making additional
declaration (if any).
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b) Grant approval for the goods transport
declaration on the System. Make printed copies of the Notification of approval
for transport declaration upon the request of the customs declarants;
c) Seal the goods (if necessary) and record the
customs seal number on the Notification of approval for the transport
declaration or the Manifest; append signature and the official's seal, specify
date of verification on the first page of the Approval notification or the
Manifest (if any).
If goods cannot be sealed up, the customs official
shall make a record containing names, quantity, types, marks and origins (if
any) of the goods and take picture of goods (if necessary).
If any information on the List of bills of
lading/exporting declarations or the Manifest is modified, depending on the
actual conditions of goods, customs officials shall certify the modification on
the Notification of approval for the transport declaration; or on the List of
bills of lading/exporting declaration or the enclosed Manifest (if any)
d) Update information about departed goods to the
System if the warehousing service provider fails to link synchronize the
electronic customs database with the one of customs authority;
dd) Transfer goods and documents to customs declarants,
including:
dd.1) 01 Notification of approval for the transport
declaration, 01 List of bills of lading/exporting declaration (if any); 01
Manifest (if any) to present to the warehousing service provider or the customs
officials when transporting goods out of the CCA;
dd.2) Seal up the dossier containing 01
Notification of approval for transport declaration, 01 Manifest (if any); 01
record and photos (if any) to present to the Sub-department of Customs to which
goods are transported;
e) Supervise information about the goods bearing
customs supervision;
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h) Retain dossier including 01 Notification of
approval for transport; 01 Manifest (if any); 01 List of bills of
lading/exporting declaration (if any); 01 record and photos (if any).
4. Responsibilities of Sub-department of Customs to
which goods are transported:
a) Customs official shall check the seal and
compare the customs seal number with the one on the Notification of approval
for transport or on the Manifest (if any) with the actual conditions of goods
and verify on the System or the Manifest;
b) Update to the System information about goods
that are sent to the destination.
c) Retain dossier including 01 Notification of
approval for transport declaration, 01 Manifest (if any), 01 Record and photos
(if any).
Article 18. Customs procedures
for imported goods or exported goods consolidated with transited goods that are
sent through express delivery service.
1. Consolidation principle
Imported goods or exported goods that are sent
together with transited goods on the same specialized vehicles or specialized
railway cars must satisfy the following conditions:
a) Goods are packed separately (in packages, boxes,
etc) so as to distinguish between transited goods that are consolidated with
imported goods and transited goods that are consolidated with exported goods,
ensuring the supervision and management of customs authority and relevant
functional agencies;
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c) Goods have the same departure point and the same
destination. To be specific:
c.1) If imported goods are consolidated with
transited goods, they must be departed from the same importing checkpoint and
transported to the same destination which is the site for customs procedures
for imported goods and also the place where transited goods are stored, split
and consolidated;
c.2) If exported goods are consolidated with
transited goods, they must be departed from the same point which is the site
for customs procedures and must be transported to the same destination.
d) Goods are consolidated up in a specialized
vehicle (container truck) or a railway car.
2. Customs procedures:
a) Responsibilities of enterprises:
a.1) Send the customs authority a written
application for consolidating exported/imported goods with transited goods as
prescribed in clause 1 of this Article: 02 original copies;
a.2) If the application is approved by the customs
authority, the enterprise shall make an independent transport declaration
according to regulations in Article 17 of this Circular, and:
a.2.1) If transited goods are consolidated with
exported goods and are exported from the same checkpoint, 01 independent
transport declaration is required;
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a.3) State the number of the independent transport
declarations of consolidated goods at the criterion “Ghi chú 2” (note 2).
b) Responsibilities of Sub-department of Customs of
where goods are departed:
b.1) Receive and check conditions for consolidating
goods prescribed in clause 1 of this Article as follows:
b.1.1) If the application and goods are
unsatisfactory: the application shall be rejected or guidance for completion
shall be provided;
b.1.2) If the application and goods are
satisfactory: sub-department of customs shall grant approval for the
application on writing and supervise the splitting and consolidating and shall
comply with regulations in clause 3 Article 17 of this Circular;
b.2) Write the same customs seal number on the
Notification of approval for transport declaration or on the Manifest (if any)
of transited goods and imported/exported goods that are consolidated.
c) Responsibilities of Sub-department of Customs to
which the goods are transported:
c.1) Comply with regulations in clause 4 Article 17
of this Circular;
c.2) Check the independent transport declaration
specified in the box “Ghi chú 2” (Note 2) on the independent transport
declaration for consolidating to verify the 02 declarations on the system
according to regulations.
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1. Responsibilities of customs
declarants:
a) Carry out customs procedures for exported goods
according to regulations in Circular No. 38/2015/TT-BTC, the
destination of the transport shall be declared as the CFS.
b) Transfer goods to express delivery service
providers at the site for customs procedures (the CFS);
2. Responsibilities of express
delivery service providers
Comply with regulations in clause 2 Article 17 of this Circular.
3. Responsibilities of Sub-department
of Customs of where goods are departed or transported to
Comply with regulations in clause 3
and clause 4 Article 17 of this Circular.
Chapter V
PROCEDURES FOR
ESTABLISHMENT, RELOCATION, EXTENSION, CONTRACTION AND REARRANGEMENT OF THE SITE
FOR CUSTOMS INSPECTION AND SUPERVISION FOR GOODS SENT THROUGH EXPRESS DELIVERY
SERVICE
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The site for concentrated customs inspection and
supervision for goods sent through express delivery service (hereinafter
referred to as site) shall satisfy the following conditions:
1. The site is located in planned area of an
international airport according to the approval of the authority.
2. The site has an area of at least 5000 m2.
3. Working conditions for
activities of customs authority are satisfied, including office, goods
inspection area, violation exhibits storage, area for location of camera
equipment, electronic scales, and scanners.
4. There is a barrier between the site for customs
inspection and supervision and the surrounding area that is equipped with
camera system connected with the control system of the customs authority.
5. There is a system of computers and software for
managing and controlling goods that are transported into or out of the site for
customs inspection and supervision that is connected with the control system of
the customs authority.
Article 21. Application for
establishment of the site
An application
for establishment of the site shall include:
1. An application form for establishment of the
site made by the enterprise containing the necessity for the establishment and
proof of satisfying conditions specified in Article 20 of this Circular: 01
original copy.
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3. Approved written planning of international
airport that contains the site; or the certificate of a competent authority
affiliated to the Ministry of Transport that the site is within the planning of
the airport: 01 photocopy;
4. Written evidence for lawful land use right: 01
photocopy.
5. The certificate of fire safety issued by a
competent State management agency: 01 photocopy.
Article 22. Procedures
for establishment of the site.
1. Any enterprise shall send an application for
establishment of the site to Customs Department of province where the site is
located.
2. Issuance the decision on establishment of the
site:
a) The Customs Department of province where the
site is located shall receive the application;
b) Within 10 working days from the day on which the
satisfactory application is received, the Customs Department of province shall
check the documents; conduct physical inspection at the site; assess the
conformity with conditions for establishment of the site, the conditions of
customs inspection and supervision according to regulations in Article 20 of
this Circular, make a report and send it to the General Department of Customs,
enclosed with the application prescribed in Article 21 of this Circular;
c) Within 05 working days from the day on which the
report of the Customs Department of province and the application for
establishment of the site is received, the Director of the General Department
of Customs shall issue an establishment decision for the site. If the
enterprise fails to satisfy the requirements, a written response shall be
issued.
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1. Shutdown of the site
a) A site shall be terminated in the following
cases
a.1) The enterprise submits an application for
shutdown;
a.2) After 06 months from the day on which the
establishment decision is issued, the enterprise fails to bring the site into
operation without a good and sufficient reason;
a.3) The site fails to satisfy requirements for
customs inspection and supervision as prescribed in Article 20 of this
Circular;
a.4) The enterprise commits 03 administrative
violations related to customs in the same year and incurs a monetary fine for
each violation that exceeds the competence of the Director of Sub-department of
Custom;
a.5) The deadline for suspension specified in Point
dd Clause 2 of this Article expires;
b) Competence to issue the decision on shutdown:
the Director of the General Department of Customs is entitled to issuing the
decision on shutdown of the site;
c) Procedures and deadline for shutdown of the
site:
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c.1.1) Five (05) working days from the day on which
the application for shutdown sent by the enterprise is received;
c.1.2) Within 30 days from the expiry prescribed in
point a.2 of this Clause or from the day on which the site operates, applicable
to enterprises that fail to submit a written justification containing a good
and sufficient reason. If the enterprise sends the Customs Department of
province a written application for the time of operation, Director of the
Customs Department of province shall consider deciding an extension for a
period not exceeding the period proposed by the enterprise and not exceeding 6
months from the date of extension;
c.1.3) After determining cases specified in Points
a.3 and a.4 of this Clause;
c.1.4) Within 30 days from the expiry of the period
specified in point c.1.2 of this Clause;
c.2) Within five (05) working days from the day on
which the report by the Customs Department of province is received, the
Director of the General Department of Customs shall consider issuing the
decision on shutdown of the site.
2. Suspension of the site:
If the site no longer operates because no goods are
transported to the site and the enterprise has a written application for
suspension of the site;
b) Competence to issue decision on suspension of
the site:
b.1) The Director of Customs Department of province
shall issue a notification of suspension of the site for 06 months;
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c) Procedures and deadline for suspension of the
site:
c.1) Within 04 (four) working days from the day on
which the application for suspension sent by the enterprise is received, the
Director of Customs Department of province shall issue the notification of the
suspension of the site;
c.2) Within 04 (four) working
days from the day on which the report and request of Customs Department of
province and the application of the enterprise for cases specified in Point b.2
of this Clause are received, the Director of the General Department of Customs
shall consider issuing the notification of suspension of the site;
d) During the suspension, the site shall not bear
the control of the customs authority;
dd) Within the period abovementioned, if the
enterprise submit an application for continuing the operation of the site, the
Director of the Customs Department of province shall check the requirements for
establishment of the site and grant approval for the operation; for cases
specified in Point b.2 of this Clause, the Director of the Customs Department
shall report the case to the Director of the General Department of Customs for
decision. If the site is not satisfactory or the enterprise fails to submit the
application within 30 days after such period, the Director of Customs
Department of province shall request the Director of the General Department of
Customs to consider imposing shutdown of the site according to regulations in
Clause 1 of this Article.
Article 24. Procedures for
relocation, extension, contraction and rearrangement of the site.
1. Any enterprise wishing to contract or extend the
area or rearrange the site that is established upon the decision of the General
Department of Customs and any enterprise wishing to relocate the site
established upon the decision of the General Department of Customs to another
location satisfying regulations in Article 20 of this Circular shall:
Regarding the extension, contraction or
rearrangement of the site, 01 application shall be formulated and sent to the
Customs Department of province; the application shall include:
a.1) An application form for the extension/contract/rearrangement
of the site (01 original copy);
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a.3) Lawful written evidence about the right to use
the storage/area subject to relocation/extension; or written agreements on the
relocation of the site with the land use right owner (01 photocopy).
b) Regarding the relocation of the site, an
application shall be formulated, including:
b.1) An application form for relocation of the site
(01 original copy);
b.2) Documents specified in clauses 2, 3, 4 and 5
Article 21 of this Circular about the new location.
2. Within 15 working days from the day on which the
satisfactory application is received, the Director of Customs Department of province
shall check the application; conduct on-site inspection and issue the decision
on approval for the extension/contraction/rearrangement of the site. If the
application is unsatisfactory, a written response shall be sent to the
enterprise. Regarding the relocation of the site, the Customs Department of
province shall send the application enclosed with its proposal to the Director
of the General Department of Customs.
3. Within five (05) working days from
the day on which the proposal of the Customs Department of
province is received, the Director of the General Department of Customs shall
consider issuing to the enterprise a decision on approval
for the relocation of the site or a writing on refusal of the application.
Article 25. Transfer of the
right to operate the site
1. Procedures for transfer:
a) Any enterprise operating/trading the site
according to the Decision of the General Department of Customs shall make an
official application for transfer of the right to operate the site. All
relevant customs procedures must be completed and all relevant taxes must be
paid before the application is formulated;
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c) An application for transfer of the right to
operate the site shall include:
c.1) A written application for transfer of the
right to operate the site containing the agreements between the right
transferor and receiver bearing the signature and a seal (if any) of the
representative: 01 original copy;
c.2) Documents specified in clause 4 Article 21 of
this Circular about the right receiver;
c.3) Documents specified in clauses 2 Article 21 of
this Circular, applicable to the transfer with changes in the establishment
documents;
d) Within 07 working days from the day on which the
satisfactory application is received, the Customs Department of province shall
request the General Department of Customs to issue a decision on approval for
the transfer. If there is no change in the site in comparison with its
condition when it was established.
2. Procedures for change of name of the owner:
a) Any enterprise operating the site according to
the establishment decision of the General Department of Customs shall submit an
official application for change of owner's name to the General Department of
Customs, enclosed with documents proving that the change of name of the
enterprise has been certified by the enterprise establishment licensing agency
according to laws on investment and laws on enterprise (01 photocopy);
b) Within 05 days from the day on which the
satisfactory applications is received, the Director of the General Department
of Customs shall issue a writing recognizing the change of name on the
establishment decision of the site.
Chapter VI
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Article 26. Effect
1. This Circular comes into effect from January 01,
2016. Circular No. 100/2010/TT-BTC dated July 09, 2010 by
the Minister of Finance and Circular No. 36/2011/TT-BTC
dated March 16, 2011 by the Minister of Finance are annulled.
2. During the implementation, if a document
referred to in this Circular is amended or replaced, the new one shall prevail.
Article 27. Organization of
implementation
1. The Director of the General
Department of Customs shall direct Directors of Customs Departments of
provinces that are relevant to control the implementation of regulations in
this Circular.
2. Regarding customs declaration sheets registered
before the effective date of this Circular, regulations in Circular No. 100/2010/TT-BTC dated July 09, 2010 by the Minister of Finance
and Circular No. 36/2011/TT-BTC dated March 16, 2011 by
the Minister of Finance shall be applied.
3. Any difficulties arising during the
implementation of this Circular shall be reported to the Ministry of Finance
(the General Department of Customs) for guidance./.
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PP. THE
MINISTER
THE DEPUTY MINISTER
Do Hoang Anh Tuan
APPENDIX II
GUIDELINES
FOR DECLARATION AND CRITERIA NOT TO BE ADDED IN DECLARATION OF LOW-VALUE
IMPORTED GOODS AND DECLARATION OF LOW-VALUE EXPORTED GOODS
(Issued together with Circular No. 191/2015/TT-BTC
dated November 4, 2015 of the Minister of Finance)
Part A: Guidelines
No.
Criteria
Declaration
of low-value imported goods
Declaration
of low-value exported goods
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1
Identification number of
declaration
Automatically generated by the
system, without manual input.
Notes: The customs authority and
relevant authority only use 11 first digits of the identification number. The
12th digit only shows number of additional declarations.
Automatically generated by the
system, without manual input.
Notes: The customs authority and
relevant authority only use 11 first digits of the identification number. The
12th digit only shows number of additional declarations.
2
Customs authority
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Without manual input, the system
will automatically determine the code of sub-department of customs according
to warehouse/depot pending clearance.
(2) refer to the list of
"codes of sub-department of customs and declaration-processing teams” on
the website www.customs.gov.vn
(1) insert code of sub-department
of customs that registers the customs declaration as per the law.
Without manual input, the system
will automatically determine the code of sub-department of customs according
to warehouse/depot pending clearance.
(2) refer to the list of
"codes of sub-department of customs and procedures teams” on the website
www.customs.gov.vn
X
3
Code of declaration-processing
team
(1) insert code of declaration-processing
team.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3) refer to the list of
"codes of sub-department of customs and procedures teams” on the website
www.customs.gov.vn
(1) insert code of procedures
team.
(2) Without manual input, the
system will automatically determine the code of declaration-processing team
according to HS codes.
(3) refer to the list of "codes
of sub-department of customs and declaration-processing teams” on the website
www.customs.gov.vn
X
4
Code of importer/exporter
Insert importer’s TIN.
Notes:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the importer is an
individual, the express delivery provider shall insert a default code as
prescribed by the General Department of Customs.
Insert exporter’s TIN.
Notes:
- If the exporter has registered
to use VNACCS and conduct MEC, the system will automatically display the
importer’s code.
- If the importer is an
individual, the express delivery provider shall insert a default code as
prescribed by the General Department of Customs.
5
Name of importer/exporter
Insert name of importer.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the importer has registered
to use VNACCS or inserts “code of importer”, the system will automatically
display the importer’s name.
Insert name of exporter.
Notes:
- If the importer has registered
to use VNACCS or inserts “code of exporter”, the system will automatically
display the exporter’s name.
6
Postal code
Insert the importer’s postal code
(if any).
Insert the exporter’s postal code
(if any).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7
Address of importer/exporter
(1) Insert address of importer,
unless the system automatically displays it.
(2) If the system displays
incorrect address of importer, then insert the correct address.
(3) If the importer has
registered to use VNACCS and conduct MIC, no manual input is required.
(1) Insert address of exporter,
unless the system automatically displays it.
(2) If the system displays
incorrect address of exporter, then insert the correct address.
(3) If the exporter has
registered to use VNACCS and conduct MEC, no manual input is required.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Phone number of importer/exporter
(1) Insert phone number of
importer (without hyphens).
If the system automatically
displays, no manual input is required.
(2) If the system displays
incorrect phone number of importer, then insert the phone number.
(3) If the importer has
registered to use VNACCS and conduct MIC, no manual input is required.
(1) Insert phone number of
exporter (without hyphens).
If the system automatically displays,
no manual input is required.
(2) If the system displays
incorrect phone number of exporter, then insert the phone number.
(3) If the exporter has
registered to use VNACCS and conduct MEC, no manual input is required.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9
Code of importer/exporter
Insert the exporter’s code (if
any).
Insert the importer’s code (if
any).
10
Name of exporter/ importer
(1) Insert name of exporter (if
it has not been registered).
(2) If it has already been
registered, the system will automatically display.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Accept abbreviated or reduced
name of exporter.
(1) Insert name of importer (if
it has not been registered)
(2) If it has already been
registered, the system will automatically display.
Notes: - Insert name of importer
(purchaser) according to the contract for purchase of exported goods (if
exported goods are purchased through a third party without any contract, then
insert the importer named in the transport documents);
- Accept abbreviated or reduced
name of importer.
11
Postal code of exporter/importer
Insert the exporter’s postal code
(if any).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
12
Address
Box 1: insert street and house
number/post office box number. The declarant only inserts if the system does
not automatically support it.
Insert correct street and house
number/post office box number if the system displays incorrect information.
Box 2: confirm street and house
number/post office box number.
Box 3: insert city name. The
declarant only inserts if the system does not automatically support it.
Insert correct city name if the
system displays incorrect information.
Box 4: insert country name. The
declarant only inserts if the system does not automatically support it.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 1: insert street and house
number/post office box number. The declarant only inserts if the system does
not automatically support it.
Insert correct street and house
number/post office box number if the system displays incorrect information.
Box 2: confirm street and house
number/post office box number.
Box 3: insert city name. The
declarant only inserts if the system does not automatically support it.
Insert correct city name if the
system displays incorrect information.
Box 4: insert country name. The
declarant only inserts if the system does not automatically support it.
Insert correct country name if
the system displays incorrect information.
13
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1) Insert exporter’s country
code including 2 digits according to the UN LOCODE (refers to list of country
codes” on website www.customs.gov.vn
(2) Insert correct country code
if the system displays incorrect information.
(3) If the exporting country is
unidentifiable or its code is absent from UN LOCODE, no manual input is
required.
(02) Insert importer’s country
code including 2 digits according to the UN LOCODE (refers to list of country
codes” on website www.customs.gov.vn
(2) Insert correct country code
if the system displays incorrect information.
(3) If the exporting country is
unidentifiable or its code is absent from UN LOCODE, no manual input is required.
X
14
House AWB number
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
15
Master AWB number
Insert master AWB number (if any)
- Insert total quantity of
packing cases (according to commercial invoices, packing lists, bills of
lading, etc.)
- Do not insert decimal part
- Insert “1” if goods are not
express delivery goods
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Quantity
- Insert total quantity of
packing cases (according to commercial invoices, packing lists, bills of
lading, etc.)
- Do not insert decimal part
- Insert “1” if goods are not
express delivery goods
- Insert gross weight of packing
cases (according to commercial invoices, packing lists, or transport
documents)
Notes:
- 8 digits for integer part and 1
digit for decimal part are possible. If the decimal part is 2 digits or more,
then insert correct gross weight in the box "Notes".
X
17
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Insert gross weight of packing
cases (according to commercial invoices, packing lists, or transport
documents)
Notes:
- 6 digits for integer part and 1
digit for decimal part are possible. If the decimal part is 2 digits or more,
then insert total correct quantity in the box "Notes".
- LSB unit must be converted to
KGM unit.
X
18
Code of intended warehouse/depot
pending clearance
Inset code of warehouse/depot
upon import declaration, in particular:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(refers to the list of
“warehouses/depots of exported goods” on website www.customs.gov.vn
Notes:
- If goods of enterprise A are
kept at its private warehouse, such warehouse’s code will be declared. If
goods of enterprise A, under a lease contract, are kept at warehouse of
enterprise B or ICD, such warehouse’s code or ICD’s code will be declared.
- If the enterprise voluntarily
delivers its goods to warehouse/depot under management of sub-department of
Custom that processes the declaration, such warehouse/depot’s code will be
declared (for example: 47NBCNB for sub-department of customs of Bien Hoa). 2.
If the warehouse/depot of imported goods has not been encoded by the General
Department of Customs: The code of warehouse under management of
sub-department of customs that processes the declaration may be temporarily
used (for example: 47NBCNB for sub-department of customs of Bien Hoa),
Inset code of warehouse/depot
upon export declaration, in particular:
1. If the warehouse/depot of
exported goods has already been encoded by the General Department of Customs.
(refers to the list of
“warehouses/depots of exported goods” on website www.customs.gov.vn)
Notes:
- If goods of enterprise A are
kept at its private warehouse, such warehouse’s code will be declared. If
goods of enterprise A, under a lease contract, are kept at warehouse of
enterprise B or ICD, such warehouse’s code or ICD’s code will be declared.
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….
19.
Name of cargo plane
Enter the airline code number (2
characters), flight number (4 characters)/day (DDMMM). Example: VN0000/01JAN
Box 1: Insert code of destination
under UN LOCODE (refer to the list of “Foreign ports” or “Foreign airports”
on the website www.customs.gov.vn)
Notes:
(1) In case of absence of the
code of destination from the list of UN LOCODE, insert “ZZZ”.
(2) If the code of destination is
unidentifiable (equivalent to code “UNKNOWN” in the list), no manual input is
required.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(4) If goods are delivered from
free trade zone to bonded warehouse; or from inland to bonded warehouse:
insert “ZZZZZ”.
Box 2: Insert name of destination
(unless the system automatically supports).
20
Arrival date
21
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Insert code of unloading place
(refer to the lists of “Domestic ICD”, “Road checkpoint – Railway stations’
and “Domestic airports” on the website www. customs.gov.vn and use the first
3 digits) For example: Cat Lai port’s code is CLI01, then insert CLI
X
22
Code of loading place
- Box 1: Insert code of loading
place under UN LOCODE (refer to the list of “Foreign ports” or “Foreign
airports” on the website www.customs.gov.vn)
- If the code of destination is
absent from the list of UN LOCODE, then insert “ZZZZZ”
- Insert code of loading place
under UN LOCODE. Refer to the lists of “Domestic ICD”, “Road checkpoint –
Railway stations’ and “Domestic airports” on the website www. customs.gov.vn)
X
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Invoice value
Box 1: insert conditions for
invoice price in any of the following cases:
“A”: invoice value excluding
shipping fee;
“B”: invoice value including
shipping fee;
“C”: combined invoice value (a
part with shipping fee and the other part without shipping fee);
“D”: Other.
Box 2: Insert one of trade terms
under Incoterms:
Box 1: Invoice currency
classification code. Refer to website www.customs.gov.vn
Box 2: Insert invoice value. If
the invoice value is not VND, 4 digits in decimal part are possible. If the
invoice value is VND, no digit in decimal part is possible.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- No digit in decimal part is
possible
- The declarant must do
self-calculation and insert manually except for FOB price.)
(1) CIF
(2) CIP
(3) FOB
(4) FCA
(5) FAS
(6) EXW
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(8) CFR
(9) CPT
(10) DDP
(11) DAP
(12) DAT
(13) C&I
(14) DAF
(15) DDU
(16) DES
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If trade terms are FAS, EXW, DDU
and DDP, then insert declared value for customs into dutiable values.
Box 3: insert code of invoice
currency under UN/LOCODE (refer to the list of currencies on the website
www.customs.gov.vn)
Box 4: Total invoice value:
(1) Insert total invoice value.
(2) If total invoice value is not
VND, 4 digits in decimal part are possible.
(3) If total invoice value is
VND, no digit in decimal part is possible.
24
Shipping fee
Box 1: insert one of following
shipping fee classification code:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“E”: if invoice value is
included with freight charges (e.g. CIF, C&F, CDP) but the actual amount
of freight charges exceeds that mentioned in the invoice (additional freight
charges incurred when cargoes arrive at ports of entry: increased freight rates
due to rising fuel prices, currency fluctuations, ships clogged at ports,
etc.).
Box 2: Insert code of currency of
shipping fee.
Box 3: Freight charge:
(1) insert freight charge.
(2) If total freight charge is
not VND, 4 digits in decimal part are possible.
(3) If total freight charge is
VND, no digit in decimal part is possible.
25
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Box 1: insert one of insurance
classification codes:
Box 1: insert one of insurance
classification codes:
“A”: Private insurance
“D”: Non-insurance
If CIF, CIP, or C&I is
inserted in the invoice price item, manual input is no longer possible.
Box 2: insert code of currency of
insurance premium in case of private insurance (“A”).
Box 3: insert sum of insurance
premium in case of private insurance (“A”):
(1) if code of currency is not
VND, 4 digits in decimal part are possible.
(2) if code of currency is VND,
no digit in decimal part is possible.
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
26
Description
Detailed name of good
Detailed name of good
27
Code of origin
Insert code of country of origin
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...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
28
Dutiable value
Insert dutiable value it is not
invoice value.
No digit in decimal part is
possible
29
Internal number
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
30
Notes
- If the goods are re-imported
but they are not delivered to recipient, then insert initial number of export
declaration.
- If the goods are re-exported
but they are not delivered to recipient, then insert initial number of import
declaration.
Part
B: criteria not to be added in declaration of low-value imported goods and
declaration of low-value exported goods
Type
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Declaration
of low-value imported goods
Declaration
of low-value exported goods
01
Individual
classification code
Individual
classification code
02
Code
of sub-department of customs
Code
of sub-department of customs
03
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Exporter’s
code
04
Exporter’s
name
Importer’s
name
05
Code
of warehouse
Code
of warehouse