VietnameseCircular No. 112/2005/TT-BTC dated December 15, 2005, guiding customs procedures, customs inspection and supervision
ATTRIBUTE
Circular No. 112/2005/TT-BTC dated December 15, 2005, guiding customs procedures, customs inspection and supervision
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 112/2005/TT-BTC | Signer: | Truong Chi Trung |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 15/12/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 112/2005/TT-BTC | Hanoi, December 15, 2005 |
CIRCULAR
GUIDING CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
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. 154/2005/ND-CP of December 15, 2005 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005 detailing the implementation of the Import Tax and Export Tax Law;
The Finance Ministry hereby guides the customs procedures and the customs inspection and supervision regime as follows:
Part A
GENERAL GUIDANCE
1. This Circular guides the implementation of customs procedures and the customs inspection and supervision regime stipulated in the Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures, inspection and supervision (hereinafter referred to as the Decree for short) before customs clearance for exports and imports, means of transport on entry or exit.
2. Customs procedures, customs inspection and supervision shall be carried out on the basis of assessment of law observance by customs declarants, with priority and favorable conditions given to goods owners who have well observed the customs law. Exports and imports of goods owners who have repeatedly committed violations of the customs law shall not be given priority when customs procedures are carried out.
2.1 Goods owners that have well observed the customs law mean those who have been engaged in export and/or import activities for 365 days counting to the date customs procedures are carried out for their exported or imported goods lots and are determined by customs office as:
- Not having been handled by law for acts of smuggling or illegally transporting goods across the border;
- Having been handled not more than twice for customs-related administrative violations subject to a fine level falling beyond the competence of Customs sub-department directors.
- Not having evaded tax; not having been prosecuted or fined at a level equal to the payable tax amount or higher;
- Not having owed tax for more than 90 days;
- Paying value added tax by the credit method.
2.2 Goods owners that have repeatedly committed violations of the customs law mean those who have been engaged in export and/or import activities for 365 days counting to the date when customs procedures are carried our for their export or imported good lots, and handled 3 (three)times for customs-related administrative violations with a fine level imposed each time falling beyond the sanctioning competence of the Customs Sub-Department directors, or handled once for customs-related administrative violations with a fine level falling beyond the sanctioning competence of Customs Sub-Department directors.
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