Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance promulgating forms of declaration for exports, imports
ATTRIBUTE
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: | 15/2012/TT-BTC | Signer: | Do Hoang Anh Tuan |
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: | 08/02/2012 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import |
MINISTRY OF FINANCE No.: 15/2012/TT-BTC | SOCIALISTREPUBLIC OF VIETNAM 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 |
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. |
Upper right corner of the declaration | - Handwork: Customs officers receiving the registrations of imported goods declaration to sign and seal their stamps. |
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. |
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. |
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. |
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, 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. |
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. |
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. |
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. |
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) ". |
Box No.26 | Import duties, customs declarants record: |
Box No.27 | Special Consumption Tax (SCT), the customs declants record: |
Box No.28 | Tax of environmental protection (EP), the customs declants record: |
Box No.29 | Value Added Tax (VAT), the customs declarants record: |
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: |
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. |
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. |
Upper right corner of the declaration | - Handwork: Customs officers receiving the registrations of exported goods declaration to sign and seal their stamps. |
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. |
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. |
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 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. |
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. |
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. |
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: |
Box No.23 | Other revenues, the customs declarants record: * 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: - location of packing goods: record place to pack exported goods into container. |
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. |
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. |
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: |
Box No.27 | Special Consumption Tax (SCT), the customs declants record: |
Box No.28 | Tax of environmental protection (EP), the customs declants record: |
Box No.29 | Value Added Tax (VAT), the customs declarants record: |
Box No.31 | Quantity of goods, number sign of container: the customs declarants declare upon transportation of imported goods by container as follows: |
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. |
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: |
Box No.23 | Other revenues, the customs declarants record: |
Box No.25 | Quantity of goods, number sign of container: the customs declarants declare upon transportation of goods by container as follows: - 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. | |
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. | |
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. |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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