Circular No. 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; import duty, export duty, and tax administration of imports and exports

 THE MINISTRY OF FINANCE

Circular No. 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; import duty, export duty, and tax administration of imports and exports

Pursuant to June 29, 2011 Law No. 29/2001/QH10 on Customs and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Export Duty and Import Duty;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to December 16, 2002 Law No. 01/2002/QH11 on the State Budget;

Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax;

Pursuant to November 14, 2008 Law No. 27/2008/QH12 on Excise Tax;

Pursuant to November 15, 2010 Law No. 57/2010/QH12 on Environmental Protection Tax;

Pursuant to November 15, 2010 Law No. 56/2010/QH12 on Inspection;

Pursuant to the Government’s Decree No. 16/2001/ND-CP of May 2, 2001, on the organization and operation of finance lease companies and Decree No. 65/2005/ND-CP of May 19, 2005,  amending and supplementing a number of articles of Decree No. 16/2001/ND-CP;

Pursuant to the Government’s Decree No. 66/2002/ND-CP of July 1, 2002, on allowable quotas on luggage of people on exit and entry and duty-free gifts;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, on customs procedures, customs inspection and supervision;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods trading and activities of agency, trading, processing and transit of goods with foreign partners;

Pursuant to the Government’s Decree No. 23/2007/ND-CP of February 12, 2007, detailing the implementation of the Commercial Law regarding goods trading and other activities directly related to goods trading of foreign-invested enterprises;

Pursuant to the Government’s Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export-processing zones and economic zones;

Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax and the Government’s Decree No. 121/2011/ND-CP of December 27, 2011, amending and supplementing a number of articles of Decree No. 123/2008/ND-CP;

Pursuant to the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax and Decree No. 113/2011/ND-CP of December 8, 2011, amending and supplementing a number of articles of Decree No. 26/2009/ND-CP;

Pursuant to the Prime Minister’s Decision No. 33/2009/QD-TTg of March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones;

Pursuant to the Government’s Decree No. 93/2009/ND-CP of October 22, 2009, promulgating the Regulation on management and use of foreign non-governmental aid;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Export Duty and Import Duty;

Pursuant to the Government’s Decree No. 67/2011/ND-CP of August 8, 2011, detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax and Decree No. 69/2012/ND-CP of September 14, 2012, amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/ND-CP;

Pursuant to the Government’s Decree No. 07/2012/ND-CP of February 9, 2012, on the agencies appointed to perform the function of specialized inspection and specialized inspection activities;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs.

The Minister of Finance promulgates the Circular on customs procedures, customs supervision and inspection, import duty, export duty and tax administration of imports and exports as follows:

Part I

GENERAL GUIDANCE

Article 1. Scope of regulation

This Circular specifies the customs procedures, customs supervision and inspection of imports and exports and goods in transit; means of transport on entry, exit or in transit, import duty, export duty, and tax administration of imports and exports.

Article 2. Goods not liable to import duty and export duty

The goods specified in Article 2 of the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of the Law on Import Duty and Export Duty are not liable to import duty and export duty.

Article 3. Principles of carrying out customs procedures, customs supervision, customs inspection and tax administration

1. The customs procedures, customs inspection and supervision, and tax administration comply with Article 3 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, on customs procedures, customs inspection and supervision; Article 4 of the Law on Tax Administration, which is supplemented in Clause 1, Article 1 of November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration.

2. Customs offices shall apply risk management to customs procedures, customs inspection, customs supervision and tax administration of imports and exports, means of transport on entry, exit or in transit in accordance with law.

Article 4. Post-customs clearance inspection

Customs dossiers; imports and exports that have been granted customs clearance are subject to post-customs clearance inspection according to Article 32 of Law No. 42/2005/QH11 on Customs, Chapter X of Law No. 78/2006/QH10 on Tax Administration, Clause 24, Article 1 of Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration, Decree No. 83/2013/ND-CP, Chapter VI of Decree No. 154/2005/ND-CP, and Part VI of this Circular.

Article 5. Rights and obligations of customs declarants and taxpayers; responsibilities and powers of customs offices and customs officers

1. Customs declarants and taxpayers may exercise their rights and fulfill their obligations specified in Article 23 of the Customs Law; Articles 6, 7 and 30 of the Law on Tax Administration, which are amended in Clauses 3, 4 and 7, Article 1 of Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration; Article 56 of Decree No. 154/2005/ND-CP; and Article 5 of Decree No. 83/2013/ND-CP.

2. The restructured companies shall inherit the rights and fullfill the tax obligations in accordance with Article 55 of the Law on Tax Administration, specifically:

a/ Converted companies shall inherit the tax obligations and entitlements and incentives related to customs procedures and import duty payment procedures of the old companies;

b/ Consolidated, merged, divided or split companies may apply the 275-day tax payment time limit to raw materials and supplies imported for export production according to Article 38 of Decree No. 83/2013/ND-CP and Clause 1, Article 20 of this Circular when:

b.1/ Both consolidating and consolidated or merging and merged enterprises meet the prescribed conditions.

b.2/ The new enterprises are formed from the divided or split enterprises that meet the prescribed conditions.

c/ If the enterprise consolidated, merged, split or divided falls into other cases, the director of the Customs Department of the province or city where its head office is located shall decide the application of the 275-day tax payment time limit according to Article 38 of Decree No. 83/2013/ND-CP and Clause 1, Article 20 of this Circular.

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