Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance promulgating forms of declaration for exports, imports

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Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance promulgating forms of declaration for exports, imports
Issuing body: Ministry of FinanceEffective date:
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Official number:15/2012/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
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Issuing date:08/02/2012Effect status:
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MINISTRY OF FINANCE
------------------

No.: 15/2012/TT-BTC

SOCIALISTREPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------

Hanoi, February 08, 2012

 

 

CIRCULAR

PROMULGATING FORMS OF DECLARATION FOR EXPORTS, IMPORTS

 

 

Pursuant to the Customs Law No.29/2001/QH10 dated June 29, 2001 and Law No.42/2005/QH11 dated June 14, 2005 amending and supplementing some Articles of the Customs Law;

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

Pursuant to the Tax Administration Law No.78/2006/QH11 dated November 29, 2006;

Pursuant to Decree No.154/2005/ND-CP dated December 15, 2005 of the Government detailing some Articles of the Customs Law regarding customs procedures, inspection and supervision of customs;

Pursuant to Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of Law on Export and Import Duties;

Pursuant to Decree No.118/2008/ND-CP dated November 27, 2008 of the Government regulating functions, duties, powers and organizational structure of Ministry of Finance;

Pursuant to Resolution No.25/NQ-CP date 02/6/2010 on simplifying 258 administrative procedures under the management functions of ministries and branches;

Pursuant to Resolution No.68/NQ-CP dated 27/12/2010 on simplifying administrative procedures under the management functions of the Ministry of Finance;

Ministry of Finance issues a declaration forms of exports, imports and its Appendices as follows:

Article 1:To promulgate together with this Circular:

1. Declaration forms of exports or imports comprise of:

a) Exports declaration (form HQ/2012-XK);

b) Imports declaration (form HQ/2012-NK);

2. Appendix forms of exports or imports declarations comprise of:

a) Appendix of exports declaration (form HQ/2012-PLXK);

b) Appendix of imports declaration (form HQ/2012-PLNK);

3. Declaration form amended and supplemented (form HQ/2012-TKSDBS) used for both exports declaration and imports declaration;

4. Slip to record inspection results (form HQ/2012-PGKQKT) used for both exports declaration and imports declaration;

5. The forms prescribed in Clauses 1, 2, 3 of this Article is printed in black ink, white A4 paper; users may seft-print in the information systems of the customs declaration, from the website of the customs authorities.

Article 2:The customs declaration and inscription on the declaration of imports, exports, appendix of imports declaration, appendix of exports declarations and slip to record the inspection results of customs authorities are provided in the Appendice issued together with this Circular, as follows:

1. Appendix I: Instruction for the method to record the criterion on the declaration of imported goods;

2. Appendix II: Instruction for the method to record the criterion on the declaration of exported goods;

3. Appendix III: Instruction for the method to record the criterion in the Appendix of declarations of imported goods;

4. Appendix IV: Instruction for the method to record the criterion in the Appendix of declarations of exported goods;

5. Appendix V: Instruction for the method to record the criterion on the slip to record inspection results used for customs officials;

Article 3:Implementation organization.

1. Effectiveness: This Circular takes effect from April 01, 2012, replaces the Dicision No.1257/2001/QD-TCHQ dated 04/12/2001 of the General Department of Customs.

2. Forms of customs professional stamp on the declarations of exported goods, imported goods and customs dossiers shall be defined by the Directorate of Customs.

3. General Director of Customs and other concerned organizations and individuals shall implement this Circular./.

 

 

 

FOR MINISTER
DEPUTY MINISTER



Do Hoang Anh Tuan

 

 

APPENDIX I

INSTRUCTION FOR THE METHOD TO RECORD CRITERION ON

THE DECLARATIONS OF IMPORTS, EXPORTS 
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)

 

Criterion

Contents of specific instructions

Upper left corner of the declaration

The customs declarants enter branch of customs’ name where the declaration is registerred, Customs branch at the import border gate.

Central part of the declaration

* Reference number, date, time of sending: means the number issued automatically for the declaration when the declarants send data of electronic customs declaration to the system for registration of the declaration of imported goods.
* The number of declarations, registration date and time: means the ordinal number of the daily declaration registration numbers by each form of import at each Customs branch recorded by the automatic system. Where it is required to write by hand, the customs officers completely record the number of declarations, symbol of import type, symbol of Customs branch registering in order: Number of declaration/NK/form type/ unit registering the declaration and number of declaration appendix. Then, the officers registering customs declaration to sign and seal their stamp.
* The number of declarations Appendix: means the number of  the Appendice of the declaration (in the case the consignments have from two or more items)

Upper right corner of the declaration

- Handwork: Customs officers receiving the registrations of imported goods declaration to sign and seal their stamps.
- Electronics: Automatically enter name or number sign of receiving officiers.

A- Part for customs declarants to declare and calculate tax

Box No.1

The exporters: The customs declarants write full name, address, telephone number, fax number and tax code (if any) of oversea-based salesmen selling goods to Vietnamese traders (expressed in contracts of purchase and sale of goods).

Box No.2

The importers: The customs declarants write full name, address, telephone number, fax number and tax code of importers.

Box No.3

The entrusting persons/ authorized persons: The customs declarants write full name, address, telephone number, fax number and tax code of entrusting traders to the importers or full name, address, phone number and fax numbers and tax code of the persons authorized customs declaration.

Box No.4

Customs Agents: The customs declarants write full name, address, telephone number, fax number and tax code of Customs agents; number and date of the contract of customs agents.

Box No.5

Form type: The customs declarants select code of form in the proper system.
* In case of declaring by hand, the customs declarants state clearly the type corresponding import.

Box No.6

Commercial invoice: The customs declarants record number, date, month and year of commercial invoices.

Box No.7

License/date/expiry date: The customs declarants record number, date, month and year of the license of the specialized management agencies for imported goods and the date, month and year of expiration of the license.

Box No.8

Contract/ date/expiry date: The customs declarants record number, date, month and year of signing the contract and the date, month and year of expiration (if any) of the contract or contract appendix.

Box No.9

Bill of Lading: The customs declarants record number, date, month and year of the bill of lading or value transportation document issued by the carriers replacing bill of lading.

Box No.10

Loading port: The customs declarants record name of ports, location (as agreed in the commercial contract or recorded on bills of lading) where goods are loaded onto the transportation means to move to Vietnam.

Box No.11

Unloading port: The customs declarants record name of ports/border gate where goods are unloaded from vehicles (recorded on the bill of lading or other transportation documents). Where the unloading port/border gate is different from the location that the goods are assigned to the customs declarants, then write the port of unloading/ delivery locations.
For example, imported goods are unloaded at the port of Hai Phong and delivered to the consignee at the Gia Thuy ICD, the declarant writes Hai Phong/Gia Thuy.

Box No.12

Means of transportation: The customs declarants enter ship’s name, flight number, train number, number sign and date of arrival of transportation means transporting goods imported from abroad into Vietnam according to the types of transport of seaway, airway, railway and road.

Box No.13

Exporting countries: The customs declarants enter the countries, territories’ name from which the goods are shipped to Vietnam (where the goods are last sold to Vietnam). To apply code of country granting  ISO 3166. (not recording name of countries, territories in transit).

Box No.14

Terms of delivery: The customs declarants specify delivery conditions that the purchase and sale parties mutually agree in the commercial contracts.

Box No.15

Payment Method: The customs declarants specify the payment method agreed in the commercial contracts (eg L/C, DA, DP, TTR or bartering goods for goods.

Box No.16

Payment currency: The customs declarants record code of the currency used for payment (original currency) agreed in the commercial contracts. Apply the currency code appropriate with ISO 4217 (eg: the U.S. dollar is USD).

Box No.17

Exchange rate calculating tax: The customs declarants record the exchange rate between original currency units and Vietnam dong applied for calculating tax (under current regulations at the time of registration of customs declarations) in Vietnam Dong.

Box No.18

Description of goods: The customs declarants specify names of goods, specifications and quality of goods under the commercial contracts or other documents relating to lot of goods.
* In the case the lot of goods has from two or more items, the method to fill into this criterion as follows:
- It’s filled in the customs declaration as follows: "By Appendix of declarations."
- It’s filled in the Appendix of declaration as follows: fill names and specifications of each item.
* For lot of goods that is subject to a number code but there are many details, many items in the lot of goods (eg, complete equipment, equipment in sync), the enterprises entering generally called name of the lots of goods on the declarations, are allowed to prepare a detailed list (not required to fill into the appendix).

Box No.19

Code of goods: The customs declarants record code number classified by preferential export tariff, the import tariff issued by the Ministry of Finance.
* In the case the lot of goods has from two or more items, the method to fill into this criterion as follows:
- In the customs declaration: writing nothing.
- In the declarations Appendix: specify code of each item.

Box No.20

Origin: The customs declarants enter names of country, territory where goods are manufactured (produced) (based on certificates of origin or other documents related to the lot of goods). Apply country code specified in ISO 3166.
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.19.

Box No.21

Preferential mode: Enter the name C/O issued for the lot of goods of the Free Trade Agreements, which Vietnam is a member.

Box No.22

The amount of goods: The customs declarants record the number, volume or weight of each item in the lot of goods of the customs declaration being declared appropriate with calculation unit in accordance with in Box No.23.
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.19.

Box No.23

Unit: The customs declarants enter name of calculation unit of each commodity (eg: meters, kilograms ...) as stipulated in the Preferential Export Tariff, Import Tariff promulgated by the Ministry of Finance.
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.19.

Box No.24

Unit price of original currency: The customs declarants record price of a unit of goods (by unit in Box No.23) in foreign currency stated in Box No.16, based on agreements in commercial contracts, invoices , L/C or other documents relating to the lot of goods.
  Commercial contract in the form of deferred payment and purchase, sale price stated in the contract including interest rate payable, the unit price is determined by purchase price, selling price minus (-) interest rate payable under commercial contract.
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.20.

Box No.25

Original currency value: The customs declarants record original currency value of each imported item, as the result of multiplication (x) between the "amount of goods (Box No.22) and "unit price of original currency (Box No.24) ".
* In the case the lot of goods has from two or more items, the method to fill into this box as follows:
- In the customs declaration: Write the total originl currency value of the goods declared in the declaration appendix.
- In the declarations Appendix: Write the originl currency value for each item.

Box No.26

Import duties, customs declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate corresponding to the specified code in the box No.19 under the applicable Tariff (Preferential Tariff, specially preferential Tariff ...) in effect at the time of declaration registration. 
c. Record the payable import duty amount of each item.
* In the case the lot of goods has from two or more items, the method to fill into this box as follows:
- In the customs declaration: record total payable import duty at the box "duty amount" respectively.
- The declaration appendix: record clearly taxable value, tax rates, import duty amount payable for each item.

Box No.27

Special Consumption Tax (SCT), the customs declants record:
a. The dutiable value of SCT is the total of value of import duties and import duties payable for each item
b. Tax rate %: Record tax rate of SCT corresponding to commodity codes defined commodity code in box No.19 under SCT Tariff.
c. Taxes: Record payable SCT amount of each item
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.26.

Box No.28

Tax of environmental protection (EP), the customs declants record:
a. The number subject to EPT of imported goods is the number of goods under unit  defined in the  tariff on EP.
b. Environmental protection tax rate of the imported goods is under the provisions of the tariffs on EP.
c. Taxes: Record payable EPT amount of each item.
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.26.

Box No.29

Value Added Tax (VAT), the customs declarants record:
a. Taxable value of VAT is the price of import duties at the border gate plus import duties (if any) plus the special consumption tax (if any) plus tax for environmental protection (if any). Import price at border-gate is determined under the provisions of dutiable value of imports.
b. Tax rate%: Record tax rate of VAT corresponding to commodity codes defined commodity code in box No.19 under VAT Tariff.
c. Tax: Record payable VAT amount of each item
* In the case the lot of goods has from two or more items, the method to record is similar as in box No.26.

Box No.30

The total tax amount (boxes 26 + 27 + 28 + 29), the customs declarants record: the total amount of import duty, the special consumption tax, environmental protection tax and VAT; in words.

Box No.31

Quantity of goods, number sign of container: the customs declarants declare upon transportation of imported goods by container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in each container;
- Weight of goods in the container: Record weight of goods contained in each respective container and ultimately plus the total weight of the lot of goods;
* Where there are four containers or more, declarants record specifically information in the customs declaration appendix, not filling in the declarations.

Box No.32

Documents attached: The customs declarants list the documents accompanying the declaration of imported goods.

Box No.33

The customs declarants record date/month/year of declaration, sign to certify, write full name, title and stamp in the declaration.

B. Part for Customs authorities

Box No.34

- The results of separating channels and guiding customs procedures: Being pointed out by the automatical system as civil servants receiving, registering the declaration fully update information into the systems.
- Where the customs procedures are done manually, receiving officers record the results from the system on the import goods declarations.

Box No.35

Other notes: For customs officers in all professional stages recording necessary contents that can not be recorded elsewhere such as the number of minute, the number of sanctioning decision and handling decision…….

Box No.36

Confirmation of supervision customs: The records of the customs officers monitoring the imports.

Box No.37

Confirmation of release of goods/sending goods for preservation/in transit: Customs officers record in brief contents of decision of the customs authorities on the release of goods/sending goods for preservation or goods in transit.

Box No.38

Certification of clearance: the officers assigned certify on the system/on the declaration printed by enterprises.

 

APPENDIX II

INSTRUCTIONS FOR METHOD TO
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)

 

Criterion

Contents of specific instructions

Upper left corner of the declaration

The customs declarants enter name of customs branch where the customs declaration is registered, customs branch of export border gate;

Central part of declaration

* Reference number, date, time of sending: means the number issued by the automatic system for the declaration when the customs declarants send data of electronic customs declaration to system for registration of the declaration of export goods.
* The number of declarations, registration date and time: means the ordinal number of the daily declaration registration numbers by each form of import at each Customs branch recorded by the automatic system. Where it is required to write by hand, the customs officers completely record the number of declarations, symbol of export type, symbol of Customs branch registering in order: Number of declaration/XK/form type/unit registering the declaration and number of declaration appendice. Then, the officers registering customs declaration to sign and seal their stamp.s

Upper right corner of the declaration

- Handwork: Customs officers receiving the registrations of exported goods declaration to sign and seal their stamps.
- Electronics: Automatically enter name or number sign of receiving officiers.

A-Part for customs declarants to declare and calculate tax

Box No.1

The exporters: The customs declarants write full name, address, telephone number, fax number and tax code (if any) of Vietnamese traders selling goods for oversea-based purchasers (expressed in contracts of purchase and sale of goods).

Box No.2

The importers: The customs declarants write full name, address, telephone number, fax number and tax code (if any) of importers.

Box No.3

The entrusting persons/authorized persons: The customs declarants write full name, address, telephone number, fax number and tax code of entrusting traders to the importers or full name, address, phone number and fax numbers and tax code of the persons authorized customs declaration.

Box No.4

Customs Agents: The customs declarants write full name, address, telephone number, fax number and tax code of Customs agents; number and date of the contract of customs agents.

Box No.5

Form type: The customs declarants select code of form in the proper system.
* In case of declaring by hand, the customs declarants state clearly the type corresponding export.

Box No.6

License/date/expiry date: The customs declarants record number, date, month and year of the license of the specialized management agencies for exported goods and the date, month and year of expiration of the license.

Box No.7

Contract/ date/expiry date: The customs declarants record number, date, month and year of signing the contract and the date, month and year of expiration (if any) of the contract or contract appendix.

Box No.8

Commercial invoice: The customs declarants record number, date, month and year of the commercial invoice.

Box No.9

Export port: Record name of ports, location (as agreed in the commercial contract or recorded on bills of lading) where goods are loaded onto the transportation means for export.

Box No.10

Importing countries: The customs declarants enter the countries, territories’ name to which the goods are shipped not including name of countries, territories in transit. To apply codes of countries, territories granting  ISO 3166.

Box No.11

Terms of delivery: The customs declarants specify delivery conditions that the purchase and sale parties mutually agree in the commercial contracts.

Box No.12

Payment Method: The customs declarants specify the payment method agreed in the commercial contracts (eg L/C, DA, DP, TTR or bartering goods for goods…).

Box No.13

Payment currency: The customs declarants record code of the currency used for payment (original currency) agreed in the commercial contracts. Apply the currency code appropriate with ISO 4217 (eg: the U.S. dollar is USD).

Box No.14

Exchange rate calculating tax: The customs declarants record the exchange rate between original currency units and Vietnam dong applied for calculating tax (under current regulations at the time of registration of customs declarations) in Vietnam Dong.

Box No.15

Description of goods: The customs declarants specify names of goods, specifications and quality of goods under the commercial contracts or other documents relating to lot of goods.
* In the case the lot of goods has from four or more items, the method to fill into this criterion as follows:
- It’s filled in the customs declaration as follows: "By Appendix of declarations."
- It’s filled in the Appendix of declaration as follows: fill names and specifications of each item.
* For lot of goods that is subject to a number code but there are many details, many items in the lot of goods (eg, complete equipment, equipment in sync), the enterprises entering generally called name of the lots of goods on the declarations, are allowed to prepare a detailed list (not required to fill into the appendix).

Box No.16

Code of goods: The customs declarants record code number classified by preferential export tariff, the import tariff issued by the Ministry of Finance.
* In the case the lot of goods has from four or more items, the method to fill into this criterion as follows:
- In the customs declaration: writing nothing.
- In the declarations Appendix: specify code of each item.

Box No.17

Origin: The customs declarants enter names of country, territory where goods are manufactured (produced) (based on certificates of origin or other documents related to the lot of goods). Apply country code specified in ISO.
* In the case the lot of goods has from four or more items, the method to record is similar as in box No.16.

Box No.18

The amount of goods: The customs declarants record the number, volume or weight of each item in the lot of goods of the customs declaration being declared appropriate with calculation unit in Box No.19.

* In the case the lot of goods has from four or more items, the method to record is similar as in box No.16.

Box No.19

Unit: The customs declarants enter name of calculation unit of each commodity (eg: meters, kilograms ...) as stipulated in the Preferential Export Tariff, Import Tariff promulgated by the Ministry of Finance.
* In the case the lot of goods has from four or more items, the method to record is similar as in box No.16.

Box No.20

Unit price of original currency: The customs declarants record price of a unit of goods in foreign currency stated in Box No.13, based on agreements in commercial contracts, invoices , L/C or other documents relating to the lot of goods.
* In the case the lot of goods has from four or more items, the method to record is similar as in box No.16.

Box No.21

Original currency value: The customs declarants record original currency value of each exported item, as the result of multiplication (x) between the "amount of goods (Box No.18) and "unit price (Box No.20) ".
* In the case the lot of goods has from four or more items, the method to fill into this box as follows:
- In the customs declaration: Write the total originl currency value of the goods declared in the declaration appendix.
- In the declarations Appendix: Write the originl currency value for each item.

Box No.22

Export duties, customs declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate corresponding to the code in the box specified No.16 under export Tariff. 
c. Record the payable export duty amount of each item.
* In the case the lot of goods has from four or more items, the method to fill into this criterion as follows:
- In the customs declaration: record total payable export duty at the box "plus".
- The declaration appendix: record clearly taxable value, tax rates, export duty amount payable for each item.

Box No.23

Other revenues, the customs declarants record:
- The value to calculate the other revenues: record the amount required to calculate other revenues.
- Rate%: Record the percentage of other revenues in accordance with provisions
- Amount: Enter the amount required to pay
* In the case of consignments from 4 or more items similar notation in Box 22

* In the case the lot of goods has from four or more items, the method to record is similar as in box No.22.

Box No.24

The total amount of taxes and other revenues (boxes 22 + 23), the customs declarants record: the total amount of export duty and other revenues, in figures and in words.

Box No.25

Quantity of goods, number sign of container: the customs declarants declare upon transportation of exported goods by container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in each container;
- Weight of goods in the container: Record weight of goods contained in each respective container and ultimately plus the total weight of the lot of goods;

- location of packing goods: record place to pack exported goods into container.
* Where there are four containers or more, declarants record specifically information in the customs declaration appendix, not filling in the declarations.

Box No.26

Documents attached: The customs declarants list the documents accompanying the declaration of exported goods.

Box No.27

The customs declarants record date/month/year of declaration, sign to certify, write full name, title and stamp in the declaration.

B. Part for Customs authorities

Box No.28

- The results of separating channels and guiding customs procedures: Being pointed out by the automatical system as civil servants receiving, registering the declaration fully update information into the system.
- Where the customs procedures are done manually, receiving officers record the results from the system on the export goods declarations.

Box No.29

Other notes: For customs officers in all professional stages recording necessary contents that can not be recorded elsewhere such as the number of minute, the number of sanctioning decision and handling decision ….

Box No.30

Certification of clearance: the officers assigned certify on the system/on the declaration printed by enterprises.

Box No.31

Confirmation of supervision customs: The records of the customs officers monitoring the exports.

 

APPENDIX III

INSTRUCTIONS FOR METHOD TO OF
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)

 

Criterion

Contents of specific instructions

Upper left corner of the declaration

The customs declarants enter branch of customs’ name where the declaration is registered, Customs branch at the import border gate.

Central part of the declaration

Appendix No.: The ordinal number of registration declarations Appendix recorded by the customs declarants.

Upper right corner of the declaration

* The number of declarations: means the ordinal number of the daily declaration registration numbers by each form of import at each Customs branch recorded by the automatic system. Where it is required to write by hand, the customs officers completely record the number of declarations, symbol of import type, symbol of Customs branch registering in order: Number of declaration/NK/form type/ unit registering the declaration.
Type: The customs declarants declare type as on the import declaration.

Box No.18

Description of goods: The customs declarants specify names of goods, specifications and quality of goods under the commercial contracts or other documents relating to lot of goods.

Box No.19

Code of goods: The customs declarants record code number classified by preferential export tariff, the import tariff issued by the Ministry of Finance.

Box No.20

Origin: The customs declarants enter names of country  where goods are manufactured (produced) (based on certificates of origin or other documents related to the lot of goods). Apply country code specified in ISO 3166.

Box No.21

Preferential mode: Enter the name C/O issued for lot of goods of the Free Trade Agreement, which Vietnam is a member.

Box No.22

The amount of goods: The customs declarants record the number, volume or weight of each item in the lot of goods of the customs declaration being declared appropriate with calculation unit in Box No.23.

Box No.23

Calculation Unit: The customs declarants enter name of calculation unit of each commodity (eg: meters, kilograms ...) as stipulated in the current Preferential Export Tariff, Import Tariff.

Box No.24

Unit price of original currency: The customs declarants record price of an goods item (by unit in box No.23) by currency recorded in item 16, based on agreements in commercial contract, invoice, L/C or other documents related to the lot of goods.

Box No.25

Original currency value: The customs declarants record original currency value of each imported item, as the result of multiplication (x) between the "amount of goods (Box No.22) and "unit price (Box No.24) ".

Box No.26

Import duties, customs declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate corresponding to the specified code in the box No.19 under the applicable Tariff (Preferential Tariff, specially preferential Tariff ...) in effect at the time of declaration registration. 
c. Record the payable import duty amount of each item.

Box No.27

Special Consumption Tax (SCT), the customs declants record:
a. The dutiable value of SCT is the total of value of import duties and import duties payable for each item
b. Tax rate %: Record tax rate of SCT corresponding to commodity codes defined commodity code in box No.19 under SCT Tariff.
c. Taxes: Record payable SCT amount of each item.

Box No.28

Tax of environmental protection (EP), the customs declants record:
a. The number subject to EPT of imported goods is the number of goods under unit  defined in the  tariff on EP.
b. Environmental protection tax rate of the imported goods is under the provisions of the tariffs on EP.
c. Taxes: Record payable EPT amount of each item.

Box No.29

Value Added Tax (VAT), the customs declarants record:
a. Taxable value of VAT is the price of import duties at the border gate plus import duties (if any) plus the special consumption tax (if any) plus tax for environmental protection (if any). Import price at border-gate is determined under the provisions of dutiable value of imports.
b. Tax rate%: Record tax rate of VAT corresponding to commodity codes defined commodity code in box No.19 under VAT Tariff.
c. Tax: Record payable VAT amount of each item.

Box No.31

Quantity of goods, number sign of container: the customs declarants declare upon transportation of imported goods by container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in each container;
- Weight of goods in the container: Record weight of goods contained in each respective container and ultimately plus the total weight of the lot of goods.

Box No.33

The customs declarants record date/month/year of declaration, sign to certify, write full name, title and stamp in the declaration.

 

APPENDIX IV

INSTRUCTIONS FOR METHOD TO OF
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)

 

Criterion

Contents of specific instructions

Upper left corner of the declaration

The customs declarants enter branch of customs’ name where the declaration is registered, Customs branch at the export border gate.

Central part of the declaration

Appendix No.: The ordinal number of registration declarations Appendix recorded by the customs declarants.

Upper right corner of the declaration

* The number of declarations: means the ordinal number of the daily declaration registration numbers by each form of import at each Customs branch recorded by the automatic system. Where it is required to write by hand, the customs officers completely record the number of declarations, symbol of import type, symbol of Customs branch registering in order: Number of declaration/NK/form type/ unit registering the declaration.
Type: The customs declarants declare type as on the export declaration.

Box No.15

Description of goods: The customs declarants specify names of goods, specifications and quality of goods under the commercial contracts or other documents relating to lot of goods.

Box No.16

Code of goods: The customs declarants record code number classified by preferential export tariff, the import tariff issued by the Ministry of Finance.

Box No.17

Origin: The customs declarants enter names of countries, territories  where goods are manufactured (produced) (based on certificates of origin or other documents related to the lot of goods). Apply country code specified in ISO 3166.

Box No.18

The amount of goods: The customs declarants record the number, volume or weight of each item in the lot of goods of the customs declaration being declared appropriate with calculation unit in Box No.19.

Box No.19

Calculation Unit: The customs declarants enter name of calculation unit of each commodity (eg: meters, kilograms ...) as stipulated in the Export Tariff, Import Tariff issued by the Ministry of Finance.

Box No.20

Unit price of original currency: The customs declarants record price of an goods item by currency recorded in item 13, based on agreements in commercial contract, invoice, L/C or other documents related to the lot of goods.

Box No.21

Original currency value: The customs declarants record original currency value of each exported item, as the result of multiplication (x) between the "amount of goods (Box No.18) and "unit price (Box No.20).

Box No.22

Export duties, customs declarants record:
a. The dutiable value: Record the dutiable value of each commodity in Vietnam dong.
b. Tax rates (%): Record the tax rate of export duty corresponding to the specified code in the box No.16 under the export Tariff. 
c. Record the payable export duty amount of each item.

Box No.23

Other revenues, the customs declarants record:
- The value to calculate the other revenue: record the amount required to calculate other revenues.
- The rate%: Record the percentage of other revenues in accordance provisions.
- Amount: Enter the amount required to pay.

Box No.25

Quantity of goods, number sign of container: the customs declarants declare upon transportation of goods by container as follows:
- Number sign of container: Record number sign of each container;
- The number of packages in the container: record the quantity of packages in each container;
- Weight of goods in the container: Record weight of goods contained in each container and ultimately plus the total weight of the lot of goods;

- location of packing goods: record place to pack exported goods into container.

Box No.27

The customs declarants record date/month/year of declaration, sign to certify, write full name, title and stamp in the declaration.

 

APPENDIX V

INSTRUCTIONS FOR METHOD TO
(Issued together Circular No.15/2012/TT-BTC dated February 08, 2012)

 

Criterion

Contents of specific instructions

Upper left corner of the slip

The customs officers  enter branches of customs’ name where the declaration is registered, Customs branches at the import/export border gate.
Form, the level of customs inspection: Based on the results of separating channel on the system, the customs officers  receive registration to click in the corresponding boxes.

Central part of the declaration

Declaration No.: Customs officers record declaration registration number of imports/exports.

Upper right corner of the slip

Date and time of registration: customs officers record the date and time of registration of declarations of imports/exports.

INSPECTION PART OF DOSSIERS IN DETAIL

Box No.1

Time of inspection: Customs officers specify time to inspect dossiers in detail time.

Box No.2

Customs officers of inspection sign to certify on the system (if declared electronic customs) or sign and seal customs officers (if declared by hand).

Box No.3

Customs officers inspection results of dossiers, enter the inspection results into the system.
Where through the results of detailed inspection found it is necessary to change the form, the level of customs inspection, write the proposal in box No.4.

Box No.4

Customs officers inspect in detail dossiers, record proposal for handling in the inspection results (if any).

Box No.5

Branches’ leaders will note the direction (if any) and sign to certify on the system (if declared electronic customs) or sign and seal customs officers (if declared by hand).

INSPECTION OF GOODS IN REALITY

 

A. INSPECTION THROUGH SCANNER/BALANCE/OTHER EQUIPMENT

B. MANUAL INSPECTION

Box No.1

Time of inspection: Customs officers indicate the duration of inspection.

Time of inspection: Customs officers indicate the duration of inspection.

Box No.2

The customs officers record results of inspection of goods in reality and enter the inspection results into the system.

The customs officers record results of inspection of goods in reality and enter the inspection results into the system.

Box No.3

Based on results of inspection of goods in reality, customs officers inspect actually goods (via scanners/balance/other devices) to propose the handling of the inspection results.

Based on results of inspection of goods in reality, customs officers inspect actually goods to propose the handling of the inspection results.

Box No.4

The customs officers inspect actually goods (via scanners/balance/other devices) to sign, seal officials.

The customs officers inspect actually goods to sign, seal officials.

Box No.5

Customs Branches’ leaders will note the direction (if any) and sign and seal officials.

Customs Branches’ leaders will note the direction (if any) and sign and seal officials.

 

 

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