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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
47/2004/TT-BTC
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Hanoi,
May 31, 2004
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CIRCULAR
GUIDING
THE CUSTOMS PROCEDURES, THE REGIME OF CUSTOMS INSPECTION AND SUPERVISION AND
THE TAX POLICIES FOR GOODS TRADED ACROSS BORDERS WITH THE BORDERING COUNTRIES
UNDER THE PRIME MINISTER’S DECISION NO. 252/2003/QD-TTG DATED NOVEMBER 24, 2003
Pursuant to the Law on
Customs dated June 29, 2001 ;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Finance
Ministry;
Pursuant to the Government’s Decree No. 101/2001/ND-CP of
December 31, 2001 detailing the implementation of a number of articles of the
Customs Law regarding the customs procedures and the customs inspection and
supervision regime;
Pursuant to the Prime Minister’s Decision No. 252/2003/QD-TTg of November 24,
2003 on management of cross-border trade of goods with the bordering countries;
Pending the issuance of a joint circular by the concerned ministries, the
Finance Ministry hereby gives provisional guidance on the customs procedures,
the customs inspection and supervision regime and tax policies as follows:
I. GENERAL PROVISIONS
1. This Circular guides the
customs procedures, the customs inspection and supervision regime and tax
policies for the cross-border trade of goods with the bordering countries.
2. All goods, when going through
border gates, must go through customs procedures, be subject to customs
inspection and supervision and to payment of taxes and fees (if any) according
to law provisions.
II. SPECIFIC PROVISIONS
1. Regarding the quality of
goods traded across borders (prescribed in Clause 2, Article 3, Chapter I):
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2. Regarding tax policies
(prescribed in Article 5, Chapter I):
a/ For goods traded across
borders: Taxes and fees must be paid (if any) according to law provisions.
b/ For goods exchanged and
traded among border inhabitants:
- Only goods made by people of
the bordering countries shall be exempt from import tax.
- Import tax-exempt quotas: Not
exceeding VND 500,000/person/day. The goods must be undividable; if the value
of a product unit exceeds the prescribed quota level, tax must be paid for the
excess value (even for whole animals, complete units or sets).
- Goods not made by inhabitants
of the bordering countries shall not be exempt from import tax.
- Goods traded or exchanged
among subjects other than border inhabitants shall not be exempt from
import tax.
3. Customs procedures for goods
exported and imported across borders; goods traded or exchanged by border
inhabitants; goods brought into border markets, border-gate markets or markets
in border-gate economic zones:
3.1. Customs dossiers:
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- Customs declaration form: To
use the import declaration form (coded HQ/2002-NK, promulgated together with
Decision No. 1257/2001/QD-TCHQ of December 4, 2001 of the General Director of
Customs): 02 originals;
- Other documents as required
for customs dossiers, customs process and procedures for exports and imports
under purchase and sale contracts, promulgated together with the Finance
Minister’s Decision No. 56/2003/QD-BTC of April 16, 2003, excluding bills of
lading.
Particularly for business
households in the border provinces and in the bordering countries, which do
business in border markets, border-gate markets or markets in border-gate
economic zones, they shall not be required to have the above-said documents but
must have the following two documents:
+ The goods quality inspection
registration certificate or the notice on goods quality inspection exemption,
granted by a State agency in charge of quality inspection (for goods subject to
quality inspection);
+ The quarantine registration
certificate, granted by a quarantine agency (for imports subject to
quarantine).
b/ For goods exported across
borders:
- Customs declarations:
+ For goods exported under
purchase and sale contracts: To use the export declaration form (coded
HQ/2002-XK, promulgated together with Decision No. 1257/2001/QD-TCHQ of
December 4, 2001 of the General Director of Customs): 02 originals;
+ For goods exported without
purchase and sale contracts: To use the border export declaration form
(coded HQ/2002-XKBG, promulgated together with Decision No. 1473/2002/QD-TCHQ
of May 24, 2002 of the General Director of Customs; Decision No. 24/2004/QD-BTC
of March 5, 2004 of the Finance Ministry): 02 originals;
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c/ For goods traded or exchanged
among border inhabitants:
- Goods traded or exchanged
among inhabitants of the bordering countries shall not be required to be
declared on customs declaration forms.
- Goods owners shall be
requested to produce their border identity cards or border laissez-passers,
issued by competent agencies, in order to be eligible for the tax-exempt quota.
- If the value of goods traded
or exchanged among inhabitants of the bordering countries exceeds the
prescribed quota, the customs offices shall calculate tax amounts right on the
tax receipts.
d/ Regarding certificates of
goods origin (C/O):
- For goods traded or exchanged
among inhabitants of the bordering the countries, certificates of goods origin
(C/O) must not be submitted. The determination of the goods origins in this
case shall be based on the actual inspection of the goods.
- Goods exported or imported
across borders shall enjoy export tax and import tax preferences under
bilateral agreements between the Vietnamese Government and the Governments of
the bordering countries (for goods imported across borders, they must have
certificates of goods origin (C/O) in order to enjoy import tax preferences).
3.2. Regarding actual inspection
of goods:
- The measure to exempt goods
from actual inspection shall not be applied to goods imported across borders
and goods brought into border markets, border-gate markets or markets in
border-gate economic zones.
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- For goods traded or exchanged
among inhabitants of the bordering countries: Inspection shall be conducted
only in the cases where it is found, through supervision, that the goods value
may exceed the tax-exempt quota or there are smuggled goods… Regarding the
supervision of the number of exchanging or trading times a day, to detect the
subjects that abuse the goods exchange or trade to earn illicit profits mainly
through supervision without having to open monitoring books.
4. Customs procedures for
transport means on exit/entry through land border gates:
4.1. At the checkpoints close to
the borders:
a/ For vehicles on entry:
a1. Responsibilities of drivers:
- To stop vehicles at the
designated places at the border gates, produce papers and let the customs
officers check their vehicles for recording the results in the monitoring
books.
- To sign for certification in
the customs’ monitoring books.
a2. Responsibilities of customs
offices:
- To inspect vehicles and
vehicle papers produced by drivers and record the results in the monitoring
books.
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b/ For vehicles on exit:
b1. Responsibilities of drivers:
To produce the declarations on the vehicles on exit and the export declarations
(if the vehicles carry export goods), if customs procedures have been carried
out.
b2. Responsibilities of customs
offices:
- To receive and check vehicles
and papers produced by drivers and record the results in the monitoring books.
- Through supervision,
collection and receipt of other information related to the lots of export
goods, if there are grounds to believe that goods are smuggled or evade tax, to
report such to the leaders of the customs sub-departments for directing the
re-inspection in order to detect violations and handle them according to
regulations.
- To supervise vehicles and
goods until they are actually exported across borders.
4.2. At the offices for carrying
out border-gate customs procedures:
The customs procedures for
vehicles on exit, entry and in transit are as follows:
a/ Drivers shall have to declare
and submit to the customs the following papers:
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- The declaration on cars on
exit/entry via land border gates (coded HQ/2002/01-PTVT, promulgated together
with Decision No. 1473/2002/QD-TCHQ of May 24, 2002 of the General Director of
Customs): 02 originals;
- The declaration on the
driver’s exported or imported baggage (if the car runs outside the border-gate
area): 01 original;
- The list of passenger (if
carrying passengers): 01 original;
- To produce the permit (if any)
as provided for by the land transport agreement between the Vietnamese
Government and the Government of the bordering country.
a2. For foreign cars that enter
into the Vietnamese border-gate area for delivery of import goods or receipt of
export goods then return to their countries immediately on the same day and
Vietnamese cars that go across the borders for delivery of export goods or
receipt of import goods then return to Vietnam immediately on the same day, the
above-said declaration and submission of papers shall not be required.
a3. For transport means
temporarily imported for re-export or temporarily exported for re-import for a
definite period prescribed in Article 52 of the Government’s Decree No.
101/2001/ND-CP of December 31, 2001 and at Point 1, Part I of the Public
Security Ministry’s Circular No. 11/2003/TT-BCA (C11) of July 3, 2003,
including tourist cars (small cars, passenger cars, passenger-cum-cargo cars),
motor vehicles, boats with or without motors, apart from submitting and
producing the papers prescribed at Point a1 above, the drivers must also submit
to the customs one of the following papers:
- The permit for temporary
import for circulation, issued by the police agency: 01 original.
- The permit issued by the
provincial/municipal Customs Department (for vehicles temporarily exported for
re-import not through the same border gate): 01 original.
b/ The customs shall have the
following responsibilities:
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- To compare the declarations
with the actual vehicles and inspect the vehicles if having grounds to believe
that the vehicles carry import goods not declared to the customs.
- Leaders of the border-gate
Customs Sub-Departments shall inscribe their permission for vehicles to enter,
exit or transit in the declarations on cars on exit/entry, coded HQ/2002/01-PTVT.
- To return to drivers 01
original of the declaration on cars on exit/entry, coded HQ/2002/01-PTVT for
use as proof when driving cars en route.
- To record in the monitoring
books and file in customs dossiers as prescribed.
c/ The issuance of permits to
Vietnamese vehicles temporarily exported for a definite period is effected as
follows:
- Where vehicles are temporarily
exported and re-imported through the same border gate, the heads of the Customs
Sub-Departments shall give their permissions by inscribing directly on the
drivers’ entry/exit declarations.
- Where vehicles are temporarily
exported and re-imported not through the same border gate, the vehicle owners
or drivers must make written requests (containing the name of the vehicle owner
or driver, type, mark, serial numbers of the vehicle frame and engine, plate
number, border gate of temporary export, border gate of re-import, time of
temporary export, time of re-import) and send them to the directors of the
Customs Departments of the provinces or cities where exist the border gates
through which the vehicles are temporarily exported for permission.
A permit (coded GP/2002/02-PTVT,
promulgated together with Decision No. 1473/2002/QD-TCHQ of May 24, 2002 of the
General Director of Customs) shall be made in three copies, with 02 copies to
be handed to the vehicle owner or driver for submission to the customs of the
border gate of temporary export and the border gate of re-import, one each, and
01 copy to be filed at the permit-issuing customs. Such a permit shall be valid
at the border gate of temporary export as well as the border gate of re-import
III. HANDLING OF VIOLATIONS
AND ORGANIZATION OF IMPLEMENTATION
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2. This Circular takes effect 15
days after its publication in the Official Gazette. To repeal Official Dispatch
No. 2993/TCHQ-GSQL of July 1, 2002 of the General Department of Customs,
guiding the customs procedures for export and import goods and baggage and
transport means on exit and entry through land border gates and all previous
regulations on customs procedures applicable to goods traded across borders,
which are contrary to the provisions of this Circular.
3. The General Director of
Customs, the heads of the units of the Finance Ministry and the concerned
organizations and individuals shall have to implement this Circular.
FOR
THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung