Circular 121/2021/TT-BTC customs procedures applicable to goods imported for COVID-19 prevention

CIRCULAR

Providing customs procedures for goods imported for the COVID-19 pandemic prevention and control, submission of documents in customs dossiers and physical inspection of imported goods and exported goods amidst the COVID-19 pandemic^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, and Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of Decree No. 134/2016/ND-CP;

Pursuant to the Government’s Decree No. 31/2018/ND-CP of March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In furtherance of the Government’s Resolution No. 86/NQ-CP of August 6, 2021, on urgent measures for the COVID-19 pandemic prevention and control so as to implement the XV^th National Assembly’s Resolution No. 30/2021/QH15 of July 28, 2021;

In furtherance of the Government’s Resolution No. 105/NQ-CP of September 9, 2021, on support for enterprises, cooperatives and business households affected by the COVID-19 pandemic;

In furtherance of the Government’s Resolution No. 106/NQ-CP of September 11, 2021, on tax policies applicable to goods imported for use as aid for the COVID-19 pandemic prevention and control;

At the proposal of the General Director of Customs;

The Minister of Finance promulgates the Circular providing customs procedures for goods imported for the COVID-19 pandemic prevention and control, submission of documents in customs dossiers and physical inspection of exported goods and imported goods  amidst the COVID-19 pandemic

Article 1. Scope of regulation

This Circular provides:

1. Customs procedures for goods imported for use as aid of foreign donors; donations or gifts from abroad or goods imported by domestic organizations and individuals for use as support, aid or donations to the Government, Ministry of Health, provincial-level People’s Committees and Vietnam Fatherland Front Committees in order to meet urgent requirements of the pandemic prevention and control and medical examination and treatment amidst the COVID- 19 pandemic (below referred to as goods imported for use as aid, donations or gifts for the COVID-19 pandemic prevention and control).

2. Submission of documents in customs dossiers for imported goods and exported goods to get rid of goods congestion upon customs clearance amidst the COVID-19 pandemic.

3. Physical inspection of goods at the request of Customs Branches where customs declarations are registered.

Article 2. Subjects of application

1. Customs declarants.

2. Customs offices and customs officers.

3. Agencies, organizations and individuals with related rights and obligations.

Article 3. Customs procedures for goods imported for use as aid, donations or gifts for the COVID-19 pandemic prevention and control

1. Customs procedures for goods imported for use as aid, donations or gifts for the COVID-19 pandemic prevention and control shall be carried out under Article 50 of the Customs Law and Clause 7, Article 26 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control.

2. Documents in a customs dossier:

a/ An incomplete customs declaration to be made for imported goods,

b/ A written certification issued by a competent state agency:

b.1/ For goods imported as aid of foreign donors: A competent authority’s decision on approval or written consent to receipt of goods as aid of foreign donors for the COVID-19 pandemic prevention and control.

b.2/ For donations or gifts from abroad: A written agreement on donations or gifts given by a foreign organization or individual to a Vietnamese organization or individual for the COVID-19 pandemic prevention and control, or a competent authority’s written consent to receipt of donations or gifts by Vietnamese organization or individual for the COVID-19 pandemic prevention and control.

b.3/ For goods imported by a Vietnamese organization or individual for use as support, aid or donation for the COVID-19 pandemic prevention and control: A written approval of receipt of goods issued by the Prime Minister, the Government, the Ministry of Health, or a provincial-level People’s Committee or Vietnam Fatherland Front Committee.

The documents specified at Point b of this Clause must be originals or copies, scanned copies bearing digital signatures of customs declarants.

c/ The import permit, for goods on the list of goods subject to import permits;

d/ A specialized inspection agency’s notice of inspection exemption or notice of inspection results, for goods on the list of goods subject to specialized inspection;

dd/ Aid certification certified by a finance agency, for goods provided as aid by a foreign organization or individual to a Vietnamese party in accordance with the law on management and use of non-refundable aid;

e/ Other related documents in the customs dossier for imported goods specified in Clause 5, Article 1 of the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018, amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs inspections and supervision; import duty and export duty, and tax administration for imported goods and exported goods.

3. Time limit for submission of documents in customs dossiers:

a/ Customs declarants shall submit the documents specified at Point b, Clause 1 of this Article at the time of registering their incomplete customs declarations.

b/ Customs declarants may submit the documents specified at Point c, d, dd or e, Clause 1 of this Article within 30 days after registering their incomplete customs declarations for imported goods together with complete customs declarations.

4. Responsibilities of customs declarants:

a/ To declare, submit incomplete customs declarations under Article 50 of the Customs Law and Clause 7, Article 26 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, and submit documents in the customs dossier within the time limit specified in Clause 3 of this Article.

b/ To declare information for requesting late submission of the documents specified at Point c, d, dd or e, Clause 2 of this Article (except the case specified in Clause 1, Article 11 of the Ministry of Health’s Circular No. 13/2021/TT-BYT of September 16, 2021, providing issuance of circulation numbers for, and import of, medical equipment for the COVID-19 pandemic prevention and control in emergency cases) in the box “Notes” of electronic customs declarations made according to Form No. 01 provided in Appendix I to the Ministry of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018, amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs inspections and supervision; import duty and export duty, and tax administration for imported goods and exported goods, or in the box “Other remarks” of customs declarations in case of making paper customs declaration according to Form HQ/2015/NK provided in Appendix IV to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs inspection and supervision; import duty and export duty, and tax administration for imported goods and exported goods.

Past 30 days after the registration of an incomplete declaration for imported goods, if a customs declarant still fails to submit additional documents in the customs dossier to the customs office, it/he/she shall be sanctioned in accordance with the customs law and tax law.

When submitting completed customs declarations and documents in the customs dossier specified at Point b, Clause 3 of this Article, if the head office of the customs declarant or Customs Branch is located in an area where social distancing, isolation or lockdown is implemented as notified by a competent agency, making it impossible for the customs declarant  to submit documents within the time limit specified in this Clause, within 5 working days after the social distancing, isolation or lockdown is over as notified by a competent agency, the customs declarant shall submit such documents to the customs office, enclosed with a copy of the competent agency’s notice of implementation of social distancing, isolation or lockdown bearing the digital signature of the customs declarant.

For the documents specified in Clause 1 of this Article that are granted via the Vietnam National Single-Window Portal, paper copies are not required.

c/ To keep goods intact at preservation places and use goods only after the customs clearance.

5. Responsibilities of customs offices:

a/ Customs offices shall carry out procedures for customs clearance under Article 50 of the 2014 Customs Law and Clause 7, Article 26 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015 (which was amended and supplemented under Circular No. 39/2018/TT-BTC of April 20, 2018) and this Circular.

b/ To monitor the late submission, urge the submission of relevant documents in the customs dossier, and update documents submitted lately by customs declarants via the electronic customs data processing system.

c/ To handle violations under regulations, and send written notices to specialized management agencies, specialized inspection agencies, aid-certifying agencies, managing agencies, or local authorities of organizations and individuals in case customs declarants fail to submit relevant documents in the customs dossiers to customs offices within the time limit for submission of such documents.

Article 4. Submission of documents in customs dossiers to get rid of goods congestion upon customs clearance amidst the COVID-19 pandemic and responsibilities of customs declarants and customs offices

1. Conditions for customs declarants to submit documents in customs dossiers specified in Clause 2 of this Article:

a/ The addresses of customs declarants or Customs Branches are in areas where social distancing, isolation or lockdown is implemented as notified by competent agencies for the COVID-19 pandemic prevention and control.

b/ The time of submission of documents in the customs dossier is the time of implementation of the social distancing, isolation or lockdown measure as notified by competent agencies.

2. For documents in customs dossiers for imported goods or exported goods specified in Clause 5, Article 1 of the Circular No. 39/2018/TT-BTC to be submitted in paper form (including originals, notarized and certified true copies), customs declarants may submit scanned copies bearing their digital signatures via the electronic customs data processing system when carrying out customs procedures, enclosed with copies of competent agencies’ notices of implementation of the social distancing, isolation or lockdown measure bearing customs declarants’ digital signatures.

The submission of documents certifying the origin of goods must comply with the Ministry of Finance’s Circular No. 47/2020/TT-BTC of May 27, 2020, providing the time limit for submission and forms of certificates of origin for imported goods during the period of COVID-19 pandemic.

3. Upon registering a customs declaration, a customs declarant shall declare information for requesting late submission of paper documents in the box “Notes” of the electronic customs declaration made according to Form No. 01 or Form No. 02 provided in Appendix I to Circular No. 39/2018/TT-BTC.

4. Time limit for submission of documents

a/ Customs declarants shall submit additional paper documents in customs dossier of imported goods or exported goods specified in Clauses 2 and 3 of this Article within 30 days after registering customs declarations.

In force majeure circumstances, a customs declarant or Customs Branch whose head office is located in an area where social distancing, isolation or lockdown is implemented, making it impossible for the customs declarant to submit documents within the specified time limit, within 5 working days after the social distancing, isolation or lockdown is over as notified by a competent agency, the customs declarant shall submit paper documents specified in Clause 2 of this Article to the customs office, enclosed with a copy of the competent agency’s notice of implementation of the social distancing, isolation or lockdown measure bearing the digital signature of the customs declarant.

b/ Past the time limit specified in this Clause, if the customs declarant fails to submit additional paper documents, it/he/she shall be sanctioned in accordance with the customs law.

5. Responsibilities of customs offices

a/ To carry out customs procedures in accordance with Circular No. 38/2015/TT-BTC; Circular No. 39/2018/TT-BTC and this Circular.

b/ In case late submitted documents are import permits or export permits, customs officers who receive scanned copies of such documents from custom declarants via the electronic customs data processing system shall update information on such permits on the system for reconciliation monitoring under regulations.

c/ To monitor and handle violations in accordance with the customs law for cases of violation of regulations on time limit for submission of or failure to submit documents specified in this Article.

Article 5. Physical inspection of goods at the request of Customs Branches where customs declarations are registered

1. For imported goods and exported goods subject to physical inspection, if the Customs Branch where a customs declaration is registered requests in writing or sends a request via the electronic customs data processing system, the Customs Branch where goods are retained shall carry out physical inspection of goods.

2. Procedures for physical inspection of goods at the request of Customs Branches where customs declarations are registered must comply with Clause 18, Article 1 of Circular No. 39/2018/TT-BTC.

Article 6. Effect

1. This Circular takes effect on the date of its signing. Based on impacts of the COVID-19 pandemic on the customs clearance of imported goods and exported goods, the Minister of Finance shall promulgate a circular amending, supplementing, replacing or annulling this Circular.

2. In case the legal documents referred to in this Circular are revised or replaced, the revising documents or new documents will prevail.

3. Any problem arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration, guidance and supplementation.-

For the Minister of Finance
Deputy Minister
VU THI MAI