THE MINISTRY OFFINANCE
No. 22/2014/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, February 14, 2014 |
CIRCULAR
Providing e-customs procedures for commercial imports
and exports
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on Electronic Transactions and guiding documents;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty and guiding documents;
Pursuant to November 29, 2006 Law No. 78/2006/QH10 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 June 14, 2005 Commercial Law No. 36/2005/QH11 and guiding documents;
Pursuant to November 29, 2005 Investment Law No. 59/2005/QH11 and guiding documents;
Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports;
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 providing e-customs procedures for commercial imports and exports.
Chapter I
GENERAL GUIDANCE
Article 1.Scope of regulation
1. This Circular provides e-customs procedures for:
a/ Goods imported or exported under goods sale and purchase contracts;
b/ Goods imported or exported for performance of processing contracts signed with foreign traders;
c/ Goods imported or exported by the mode of importing materials for export production;
d/ Goods imported or exported by export-processing enterprises;
dd/ Goods imported or exported for implementation of investment projects;
e/ Goods traded by the mode of temporary import for re-export;
f/ Goods imported or exported on the spot;
g/ Goods already exported but later returned;
h/ Goods already imported but later re-exported;
i/ Goods to be transported under customs supervision;
k/ Goods imported and exported by enterprises which are eligible for the priority regime in the state management of customs;
l/ Goods brought into and out of bonded warehouses.
2. E-customs procedures for commercial imports and exports shall be carried out in accordance with this Circular or current regulations concerning the import and export of commercial goods, for cases not yet provided in this Circular.
Article 2.Subjects of application
1. Organizations and individuals carrying out e-customs procedures for the import or export of commercial goods.
2. Customs offices and customs officers.
3. Other state agencies coordinating in the state management of customs.
Article 3.Interpretation of terms
In this Circular, the terms below are construed as follows:
1. “Release of goods” means a form of conditional customs clearance whereby customs offices allow goods undergoing customs clearance procedures to be placed under customs declarants’ right of disposal.
2. “Goods having been brought via customs supervision areas” are imports and exports which have been brought into or out of land border gates, international railway stations, international seaports, international river ports, international civil airports, inland clearance depots (ICDs), bonded warehouses, tax suspension warehouses, container freight stations (CFSs), customs priority areas, export-processing zones, export-processing enterprises, international post offices and other customs-controlled areas in accordance with law.
Article 4.E-customs declarants
1. Owners of commercial imports and exports, including foreign traders without presence in Vietnam that have been granted certificates of registration of the right to import or export goods in accordance with law.
2. Organizations entrusted by owners of imports or exports.
3. Customs agents.
Article 5.Use of digital signatures in carrying out e-customs procedures
1. A customs declarant’s digital signature used in carrying out e-customs procedures must satisfy the following conditions:
a/ Being the digital signature corresponding to the digital certificate provided by a public digital signature certification service provider or a foreign digital signature certification service provider recognized under Decree No. 170/2013/ND-CP;
b/ The digital signature certification service provider mentioned at Point a, Clause 1 of this Article must be named on the list of digital signature certification service providers certified by customs offices as compatible with the customs e-data processing system, which is published on the Customs E-portal athttp://www.customs.gov.vn.
2. Before using their digital signatures to carry out e-customs procedures, customs declarants shall register such digital signatures with customs offices.
In case customs declarants carry out e-customs procedures via customs agents or entrust the import or export to others, the customs agents or entrusted parties shall use their own accounts and digital signatures.
3. Customs declarants shall register with customs offices modification or supplementation of digital signature information if registered information is changed, digital certificate is extended, key pairs are changed, or digital certificate is suspended.
4. The registration of digital signature information with customs offices and modification, supplementation or cancellation of registered information must comply with the guidance in Appendix I to this Circular.
5. Registered digital signatures of customs declarants may be used to carry out e-customs procedures nationwide.
Article 6.Customs e-data processing system
1. Customs offices shall build, manage, operate and use the customs e-data processing system (the system).
2. Agencies, organizations and individuals shall, within the scope of their competence, provide and exchange information relating to goods import and export activities to/with customs offices via the system in accordance with current laws.
3. Subjects entitled to access and exchange information with the system:
a/ Customs officers;
b/ Customs declarants;
c/ Added-value service providers recognized by customs offices;
d/ State management agencies engaged in the licensing and specialized management of import and export activities;
dd/ Credit institutions that have signed with the General Department of Customs agreements on collection and remittance of taxes, fees, charges and other state budget revenues related to import and export activities; credit institutions or other institutions operating under the Law on Credit Institutions that provide guarantee for customs declarants’ payable tax amounts;
e/ Warehousing service providers;
g/ Other individuals and organizations as decided by the General Department of Customs.
4. Levels of access to the system:
The subjects defined in Clause 3 of this Article may access the system in accordance with regulations of customs offices.
Access to the system must ensure confidentiality of state secrets and information of subjects carrying out customs procedures in accordance with law.
5. When carrying out e-customs procedures, a customs declarant must meet the following conditions:
a/ Having registered for connection to the system so as to be granted an account and provided with connection information. Customs declarants shall promptly notify customs offices of change, modification or invalidation of registered information. The registration of information as well as modification, supplementation or invalidation of registered information must comply with the guidance in Appendix I to this Circular;
b/ Having sufficient technical infrastructure for use in e-transactions so as to ensure conditions for the declaration, transmission, receipt and preservation of information when accessing to, and exchanging information with, the system; using e-customs declaration software provided by customs offices (if any) or e-customs declaration software certified by customs offices as compatible with the system and conformable with professional requirements of customs offices;
c/ Having been trained at a training institution prescribed in Article 6 of the Ministry of Finance’s Circular No. 80/2011/TT-BTC of June 9, 2011, guiding the Government’s Decree No. 14/2011/ND-CP of February 16, 2011, providing conditions for registration and operation of customs agents, and being capable of using the e-customs declaration system;
d/ In case the customs declarant fails to satisfy all the conditions prescribed at Points a, b and c, Clause 5 of this Article, e-customs procedures must be carried out via customs agents.
Article 7.Time limit for e-customs declaration
1. For an export consignment, customs declaration shall be made after goods are fully gathered at the place notified by the customs declarant and not later than 8 hours before the vehicle carrying such goods exits the country.
2. For an import consignment, customs declaration shall be made before goods arrive at the border gate or within 30 days after goods arrive at the border gate.
The date of arrival at the border gate is the date indicated in the stamp affixed by the customs office to the declaration (or manifest) of imports at the port of cargo loading, which is included in the dossier of the vehicle on entry, for goods transported by sea, air or railway, or the date indicated in the declaration of the vehicle passing border gates or vehicle-monitoring book, for goods transported by riverway or road. In case customs declaration for the carrying vehicle is made electronically, the date of goods’ arrival at the border gate must comply with regulations on e-customs procedures for vehicles on entry.
Chapter II
CUSTOMS PROCEDURES FOR GOODS IMPORTED OR EXPORTED UNDER SALE AND PURCHASE CONTRACTS
Article 8.E-customs dossiers
1. A customs dossier comprises:
a/ A custom declaration (in electronic form).
In case a paper declaration is required by competent agencies, the customs declarant shall print out the e-customs declaration according to the form of import or export declaration provided in Appendix III to this Circular.
b/ Documents enclosed with the declaration (in electronic or paper form): To comply with Article 22 of the Customs Law.
2. For cases subject to documentary inspection or documentary and physical inspection, the dossiers to be submitted to customs offices are prescribed in Article 12 of the Ministry of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013, guiding customs procedures; customs inspection and supervision; import duty and export duty and tax administration for imports and exports (Circular No. 128/2013/TT-BTC). Particularly, the customs declaration may be submitted in electronic form.
Article 9.Pre-registration of information on imports and exports
1. Before making customs declaration, customs declarants shall register with customs offices information relating to the imports or exports according to the items specified at Point 2, Appendix II to this Circular.
2. Pre-registered information is valid and shall be preserved on the system for 7 days at most, counting from the time of registration or the time of final modification.
3. Customs declarants may themselves correct information pre-registered with the system without any limit on the number of corrections.
Article 10.Customs declaration
1. After making pre-registration of information on imports or exports, customs declarants shall receive feedback from the system for making customs declaration.
Customs declarants shall themselves check the feedback from the system and take responsibility before law when using such feedback to make customs declaration.
2. The import and export management policy and tax policy applicable to imports or exports are those effective at the time customs offices accept the customs declarants’ registration of customs declaration information, unless otherwise provided by law.
3. Principles of customs declaration:
a/ A customs declaration may be used for at most 50 commodity items. In case a consignment consists of more than 50 commodity items, the customs declarant shall use more than one declaration.
b/ Goods imported or exported by different modes shall be declared on different import or export declaration forms corresponding to the different import or export modes;
c/ A customs declaration may contain declaration for only one invoice;
d/ When making declaration for imports and exports which are tax-free or eligible for tax exemption or reduction, customs declarants shall declare the number of the tax exemption list; tax exemption, reduction or tax-free codes and reducible tax amounts;
dd/ Customs declarants shall fill in the value declaration form and submit it to customs offices according to Decision No. 30/2008/QD-BTC of May 21, 2008, and Circular No. 182/2012/TT-BTC of October 25, 2012. Particularly, in case the customs declarants determine that their goods are eligible for the application of the transaction value method, they are not required to fill in and submit the value declaration if they have declared the value on the import declaration and the system has automatically calculated the dutiable value.
4. Responsibilities of a customs declarant when receiving feedback from a customs office via the system:
a/ In case the goods are channeled to channel 1 (green), the customs declarant shall proceed with goods clearance procedures prescribed in Article 17 of this Circular;
b/ In case the goods are channeled to channel 2 (yellow), the customs declarant shall produce or submit to the customs office all documents included in the customs dossier:
b1/ If the customs office, after examining the dossier, allows customs clearance, the customs declarant shall proceed with customs clearance procedures prescribed in Article 17 of this Circular;
b2/ If examination results show that the dossier does not conform with the declaration and the customs office requests modification or supplementation of the customs dossier, the customs declarant shall comply with the customs office’s guidance. Past five (5) days after the customs office issues the request and within the validity duration of the declaration, if the customs declarant fails to modify and supplement the dossier as requested, he/she shall be handled in accordance with law;
b3/ In case the customs office requests presentation of goods for physical inspection, the customs declarant shall comply with Point c, Clause 4 of this Article;
c/ In case the goods are channeled to channel 3 (red), the customs declarant shall produce or submit all documents included in the customs dossier and present the goods to the customs office for inspection:
c1/ If the customs office, after conducting inspection, allows customs clearance, the customs declarant shall proceed with customs clearance procedures prescribed in Article 17 of this Circular;
c2/ If physical inspection results show that the goods do not conform with the declaration and the customs office requests modification or supplementation of the customs dossier, the customs declarant shall comply with Point b.2, Clause 4 of this Article.
5. For a consignment which requires more than one customs declaration (except cases in which more than one customs declaration are used for a consignment consisting of more than 50 commodity items), one of these customs declarations shall be filed together with original documents, while the rest shall be filed together with copies bearing the phrase “The original is enclosed with customs declaration No. …, dated…”.
Article 11.Modification of customs declarations and supplementation of customs dossiers
1. Except the items prescribed at Point 3, Appendix II to this Circular, a customs declarant may modify or supplement information on an e-customs declaration in the following cases:
a/ Correcting information or making supplementary declaration to the customs dossier after the system has channeled the declaration but goods have not yet enjoyed customs clearance. In this case, fines (if any) shall be imposed under current regulations;
b/ Correcting information or making supplementary declaration to the customs dossier after goods have been cleared from customs procedures and within 60 days from the date of customs declaration but before the customs office conducts tax examination or inspection at the taxpayer’s head office, provided the following conditions are fully met:
b1/ The customs declarant himself/herself detects errors in customs declaration information and reports them to the customs office;
b2/ The customs declarant or taxpayer has sufficient grounds to prove, and the customs office has sufficient grounds and conditions to examine and determine, the truthfulness, accuracy and reasonability of the supplementary declaration;
b3/ The supplementary declaration does not affect the application of the import and export management policy to the consignment for which supplementary declaration is made;
c/ In case supplementary declaration to the customs dossier is made after 60 days from the date of customs declaration but before the customs office conducts tax examination or inspection at the taxpayer’s head office, the director of the Customs Branch shall consider permitting the supplementary declaration and impose fines under regulations.
2. Procedures for modifying the customs declaration and making supplementary declaration to the customs dossier:
a/ Responsibilities of the customs declarant:
a1/ In case of modifying the customs declaration or making supplementary declaration to the customs dossier under Point a, Clause 1 of this Article, the customs declarant shall declare the modified and supplemented contents to the system and produce/submit the customs dossier (if any);
a2/ In case of modifying the customs declaration or making supplementary declaration to the customs dossier under Points b or c, Clause 1 of this Article, the customs declarant shall create supplementary declaration information according to standard items and format to the system, and concurrently submit an original request for supplementary declaration (made according to form No. 01/KBS/2014 provided in Appendix III to this Circular) and related documents, and follow the guidance of the customs office.
b/ Responsibilities of the customs office:
b1/ To receive the modification or supplementation dossier;
b2/ To examine the completeness and accuracy of the modification or supplementation dossier and notify examination results to the customs declarant via the system;
b3/ To keep documents submitted by the customs declarant;
b4/ To notify the results of examination of the modification or supplementation dossier within the time limit prescribed below:
b4.1/ Eight (8) working hours after receiving the information or dossier (if any), for the case prescribed at Point a, Clause 1 of this Article;
b4.2/ Five (5) working days after receiving the information or dossier (if any), for the cases prescribed at Points b and c, Clause 1 of this Article.
3. Competent to permit the modification of customs declarations or supplementary declaration to customs dossiers are the directors of the Customs Branches with which customs declarations have been registered.
Article 12.Cancellation of customs declarations
1. Cases in which a customs declaration is cancelled:
a/ Past 15 days from the date of customs declaration registration, imports or export are exempted from physical inspection but have not yet arrived at the border gate of importation or have not yet been brought into a customs supervision area;
b/ Past 15 days from the date of customs declaration registration, the customs declarant who is required to produce the customs dossier to the customs office for examination still fails to do so;
c/ Past 15 days from the date of customs declaration registration, the customs declarant fails to present imports or exports which are subject to physical inspection to customs offices for inspection;
d/ Cases in which a customs declaration is cancelled at the request of the customs declarant:
d1/ The e-customs declaration has been registered but not yet cleared from customs procedures because the system breaks down and customs procedures are now carried out manually;
d2/ The customs declarant has made several declarations for a single consignment of imports or exports (information in many declarations is declared coincidentally);
d3/ Exports have been brought into a customs supervisions area but are not actually exported, for export declarations;
d4/ Customs declarations which have been registered not in conformity with the mode of import or export may be cancelled before physical inspection is conducted or before goods are transported via a customs supervision area (except on-spot imports or exports which are exempted from physical inspection);
d5/ The declared name of the customs unit with which the declaration is registered is inaccurate.
2. Procedures for cancelling a declaration:
a/ Responsibilities of the customs declarant:
To file a written request for cancellation of the declaration (made according to form No. 02/HTK/2014 provided in Appendix III to this Circular) with the Customs Branch with which the declaration has been registered: 1 original.
b/ Responsibilities of the customs office:
b1/ Within 15 days after a declaration prescribed at Point a, b or c, Clause 1 of this Article expires, if the customs declarant fails to submit a written request for cancellation of the declaration, the customs office shall conduct examination and request the customs declarant to explain in writing (when necessary) before cancelling the declaration and notify it to the customs declarant;
b2/ To receive the written request for cancellation of the declaration;
b3/ The customs officer who is assigned to handle the case shall consider the reason and conditions for cancellation of the declaration and examine information on the to-be-cancelled declaration in the system and propose the director of the Customs Branch to approve the cancellation before effecting the cancellation in the system.
3. The director of the Customs Branch with which the declaration has been registered shall decide on the cancellation of the registered declaration according to Clause 1 of this Article.
Article 13.Receipt, examination, registration and channeling of customs declarations
1. A customs declaration shall be received, examined, registered and channeled automatically via the system.
2. The system shall automatically examine declaration registration conditions, including:
a/ The enterprise does not fall into the following conditions: Being subject to the application of the coercive measure of suspending customs procedures, being dissolved, falling into bankruptcy, having its enterprise registration certificate revoked, having stopped or suspended operations, or being missing;
b/ To inspect the completeness of information in the declaration.
3. If rejecting the customs declaration, the customs office shall, via the system, notify the customs declarant of wrongly declared contents for re-declaration.
4. In case the declaration is accepted, the system shall automatically number and channel the declaration in one of the following forms:
a/ Accepting information on the e-customs declaration and allowing exemption from documentary and physical inspection (channel 1 - green);
b/ Requesting the presentation or submission of documents included the customs dossier in paper form for examination (channel 2 - yellow). The examination of paper documents must comply with Clauses 1 and 3, Article 14 of this Circular;
c/ Requesting the presentation or submission of documents included in the customs dossiers in paper form and presentation of goods for inspection (channel 3 - red). The examination must comply with Article 14 of this Circular.
Article 14.Examination of customs dossiers and physical inspection of goods in the course of carrying out customs procedures
1. Examination of a customs dossier
a/ Forms of examination: Examination of information in the e-customs declaration in the system, and examination of paper documents;
b/ Responsibilities of customs officers:
b1/ To receive and examine paper documents produced or submitted by the customs declarant and update examination results to the system;
b2/ To reconcile the registered list (if any);
b3/ Based on the results of examination of paper documents included in the e-customs dossier, to perform one of the following jobs:
b3.1/ If the consignment is eligible for customs clearance: To comply with Point b, Clause 2, Article 17 of this Circular;
b3.2/ If the consignment falls into the cases in which “taking back of goods for preservation” or “release of goods” is allowed: To comply with Article 15 or 16 of this Circular;
b3.3/ If the consignment is subject to physical inspection: To transfer the dossier to the unit in charge of physical inspection;
b3.4/ If the consignment involves violations which must be handled: To transfer the dossier to the unit in charge of handling violations for processing in accordance with law.
2. Physical inspection of goods
a/ Forms of inspection: Inspection conducted by customs officers manually, with instruments, machines and technical devices or by other professional methods;
b/ Levels of inspection: Exemption from inspection, inspection of part of the consignment, and inspection of the whole consignment;
c/ Competence to decide on the form and level of inspection: The director of the Customs Branch with which the declaration has been registered shall make decisions under current regulations on risk management. In the course of carrying out customs procedures for an import or export consignment, the director of the Customs Branch with which the declaration has been registered may decide to change the form and level of inspection already decided and take responsibility for the change;
d/ Responsibilities of customs officers conducting physical inspection of goods:
d1/ To conduct physical inspection and update inspection results to the system;
d2/ Based on the results of physical inspection of goods, to perform one of the following jobs:
d2.1/ If the consignment is eligible for customs clearance: To comply with Point b, Clause 2, Article 17 of this Circular;
d2.2/ If the consignment falls into the cases in which “taking back of goods for preservation” or “goods release” is allowed: To comply with Article 15 or 16 of this Circular;
d2.3/ If the consignment is subject to other procedures: To transfer the dossier to other professional units according to regulations.
3. Contents of examination of customs dossiers and physical inspection of goods in the course of carrying out customs procedures must comply with Article 16 of Circular No. 128/2013/TT-BTC.
Article 15.Taking back of goods for preservation
1. Cases in which customs declarants may take back the goods for preservation, conditions and place for taking goods back for preservation, handling of examination results of specialized agencies, responsibilities of customs declarants and custom offices must comply with Article 27 of Circular No. 128/2013/TT-BTC.
2. Procedures for taking goods back for preservation
a/ The customs declarant shall send to the Customs Branch with which the customs declaration has been registered a written request for taking the goods back for preservation;
b/ The director of the Customs Branch with which the customs declaration has been registered shall decide to permit the customs declarant to take back the goods for preservation. The decision permitting the taking back of goods for preservation shall be indicated in the item “Instructions of the customs office” on the import declaration.
c/ The customs officer of the Customs Branch with which the customs declaration has been registered, who is assigned to handle the case, shall print out the import declaration for which the taking back of goods for preservation is permitted, and sign and affix the certification stamp and his/her stamp on the right upper corner of the first page of such declaration (except detailed information on each commodity item) and hand over such declaration to the customs declarant for carrying out other procedures (if any).
3. After examination results from specialized management agencies are available, the release of goods must comply with Article 17 of this Circular.
Article 16.Release of goods
1. In case goods are permitted to be imported or exported but grounds for determining the exact payable tax amount have not yet been sufficiently obtained, a customs declarant may request the release of goods pending goods assessment, analysis or classification or in case the determination of dutiable value is delayed.
2. Procedures for release of goods
a/ Responsibilities of the customs declarant:
a1/ To declare information relating to the request for release of goods in the customs declaration sent to the customs office via the system;
a2/ To obtain guarantee for the tax amount declared and calculated by himself/herself;
a3/ After receiving the customs office’s notice of the result of goods valuation, assessment or classification and determination of the payable tax amount, to make and submit supplementary declaration to the customs office via the system and pay tax and late-payment interests under current regulations.
b/ Responsibilities of the customs office:
b1/ The system shall automatically examine the conditions for, and decide on, the release of goods and send feedback to the customs declarant. The customs officer of the Customs Branch with which the declaration has been registered, who is assigned to handle the case, shall print out the import declaration for which the release of goods is permitted, and sign and affix the certification stamp and his/her stamp on the upper right corner of the first page of such declaration (except detailed information on each commodity item) and hand over such declaration to the customs declarant for carrying out other procedures (if any);
b2/ Based on goods valuation, assessment and classification results, the Customs Branch with which the custom declarations has been registered shall determine the exact payable tax amount and notify it in writing to the customs declarant.
Article 17.Customs clearance
1. Cases in which goods are permitted to be cleared from customs procedures are prescribed in Clause 1, Article 29 of Circular No. 128/2013/TT-BTC.
2. Decision on customs clearance
a/ In case a declaration is channeled to channel 1 (green), the system shall automatically check whether tax obligations have been fulfilled and decide on the customs clearance. For an import consignment, the customs officer of the Custom Branch with which the declaration has been registered or of the Customs Branch in the locality from which the goods depart (for cases of combined transport declaration) shall print out the import declaration for which customs clearance has been approved, sign and affix the certification stamp and his/her stamp on the upper right corner of the first page of such declaration (except detailed information on each commodity item) and hand over such declaration to the customs declarant for carrying out other procedures (if any);
b/ In case a declaration is channeled to channel 2 (yellow) or 3 (red), if examination results show conformity, the customs officer shall update the examination results to the system. The system shall automatically check whether tax obligations have been fulfilled and decide on the customs clearance. The customs officer of the Custom Branch with which the declaration has been registered, who is assigned to handle the case, shall print out the import declaration for which customs clearance has been approved, sign and affix the certification stamp and his/her stamp on the upper right corner of the first page of the declaration (except detailed information on each commodity item) and hand over such declaration to the customs declarant for carrying out other procedures (if any).
For the cases specified at Points a and b of this Clause, if the system does not automatically check the fulfillment of tax obligations, the customs officer concerned shall check information relating to the payment of taxes and charges (if any) and determine whether tax obligations have been fulfilled.
Article 18.Exchange rate used for tax calculation
1. The exchange rate used for tax calculation is prescribed in Clause 3, Article 7 of the Government’s Decree No. 87/2010/ND-CP of August 13, 2010.
2. The General Department of Customs shall update exchange rates used for tax calculation to the system.
Article 19.Guarantee for payable tax amounts
1. The forms and contents of and conditions for guarantee, monitoring and settlement of guarantee are prescribed in Clauses 1 and 2, Article 21 of Circular No. 128/2013/TT-BTC.
2. Procedures for guarantee
a/ For separate guarantee:
a1/ Provision of guarantee information:
a1.1/ In case the organization issuing the letter of guarantee has signed an agreement on tax collection coordination with the General Department of Customs, such organization shall send the letter of guarantee to the customs office via the Customs E-portal;
a1.2/ The customs declarant shall submit the original letter of guarantee (made according to form No. 19/TBLR/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC) to the customs office, in case the organization issuing the letter of guarantee has not yet signed an agreement on tax collection coordination with the General Department of Customs.
a2/ The customs declarant shall fully and accurately declare information on separate guarantee in the customs declaration.
a3/ The customs office with which the declaration has been registered shall:
a3.1/ Examine guarantee conditions in case the organization issuing the letter of guarantee has not yet signed an agreement on tax collection coordination with the General Department of Customs; update guarantee information to the General Department of Customs’ database, in case the guarantee is accepted (by the customs office and the system); notify in writing the customs declarant of its rejection of the guarantee if the conditions for guarantee are not satisfied; consult in writing the issuing organization in case of doubting the truthfulness of the letter of guarantee;
a3.2/ Monitor and settle the guarantee according to Point d, Clause 3, Article 21 of Circular No. 128/2013/TT-BTC.
a4/ The system shall:
a4.1/ Automatically examine guarantee conditions in case the organization issuing the letter of guarantee has signed an agreement on tax collection coordination with the General Department of Customs. In case guarantee conditions are fully met, the system shall perform the job prescribed at Point a.4.2, Clause 2 of this Article. In case guarantee conditions are not fully met, the system shall notify the customs declarant of the rejection of separate guarantee;
a4.2/ Automatically examine and compare information on the letter of guarantee already updated to the system against guarantee information on the declaration.
In case information on the letter of guarantee matches guarantee information on the declaration and the guarantee amount is larger than or equal to the payable tax amount, the system shall accept the registration of the declaration and permit the release of goods or customs clearance.
In case information on the letter of guarantee does not match guarantee information on the declaration and the guarantee amount is smaller than the payable tax amount, the system shall reject the registration of the declaration and, at the same time, notify such to the customs declarant for the latter to re-declare guarantee information or replace the letter of guarantee with a new suitable one or change the form of tax payment.
a4.3/ Determine the tax payment time limit based on the duration of guarantee, which must not exceed the time limit prescribed in Clause 3, Article 42 of the Law on Tax Administration, which was amended and supplemented in Clause 11, Article 1 of Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration.
b/ For common guarantee:
b1/ The customs declarant shall:
b1.1/ Before carrying out procedures for imports or exports, send to the Customs Branch with which the declaration has been registered a written request for use of common guarantee for the import consignment (made according to form No. 20/DBLC/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC);
b1.2/ Submit the letter of general guarantee (made according to form No. 21/DBLC/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC) to the customs office. In case the organization issuing the letter of guarantee has signed an agreement on tax collection coordination with the General Department of Customs, the issuing organization shall send the letter of guarantee to the customs office via the Customs E-portal;
b1.3/ Fully and accurately declare information on the general guarantee on the customs declaration, in case the guarantee is accepted by the customs office.
b2/ The customs office with which the declaration has been registered shall examine guarantee conditions and:
b2.1/ Update information on the general guarantee to the General Department of Customs’ database if it accepts the letter of guarantee;
b2.2/ Notify in writing the taxpayer of its non-acceptance of the guarantee in case guarantee conditions are not fully met;
b2.3/ Consult in writing the guarantor if doubting the truthfulness of the letter of guarantee.
b3/ The system shall:
b3.1/ Automatically examine and compare information on the letter of guarantee already updated to the system against guarantee information on the declaration;
In case information on the letter of guarantee already updated to the system matches guarantee information on the declaration and the guarantee amount is larger than or equal to the payable tax amount, the system shall accept the registration of the declaration and permit the release of goods or customs clearance.
In case information on the letter of guarantee already updated to the system does not match guarantee information on the declaration and the guarantee amount is smaller than the payable tax amount, the system shall reject the registration of the declaration and notify such to the customs declarant for the latter to re-declare guarantee information or pay tax for the declaration for which guarantee has been used so as to restore the positive balance of the guarantee amount or replace the letter of guarantee with a new suitable one or change the form of tax payment.
b3.2/ Automatically reconcile and restore the balance of the guarantee amount corresponding to the paid tax amount.
b4/ In case the credit institution providing the guarantee requests in writing the suspension of the use of the common guarantee (revocation of the letter of guarantee): When receiving the credit institution’s request, the customs office shall immediately suspend the use of such common guarantee on the condition that taxes, late-payment interests and fines (if any) for the declarations having used such common guarantee have been fully paid to the state budget.
Article 20.Tax collection serving customs clearance of imports and exports
1. Taxpayers may pay tax by cash or via bank transfer for a single customs declaration.
2. The place of tax payment is prescribed in Article 22 of Circular No. 128/2013/TT-BTC.
3. Procedures for tax collection and payment:
a/ Customs declarants shall pay tax under current regulations;
b/ Customs offices shall update information on tax collection and payment to the system;
c/ The system shall automatically examine and compare information on tax payment on customs declarations against information on tax payment already updated to the system:
c1/ In case the paid amount for each type of tax is equal to or smaller than the payable tax amount: The system shall accept the customs clearance. The overpaid tax amount (if any) shall be refunded according to regulations;
c2/ In case the paid amount for each type of tax is equal to or smaller than the payable tax amount: The system shall not accept the customs clearance for the consignment in case tax is paid immediately.
4. In case enterprises are subject to the coercive measure of suspending the carrying out of customs procedures but they immediately pay tax and fines to the state budget, the coercive decision will cease to be effective on the subsequent day.
Article 21.Examination of e-licenses
1. Scope of application:
E-licenses which are granted by ministries or sectors which exchange e-data with the General Department of Customs via the customs e-data processing system and the national single-window mechanism.
2. Procedures for examining e-licenses:
The system shall automatically examine and compare information about licenses on customs declarations against information on e-licenses granted by other ministries or sectors in the system:
a/ In case the declared information matches information in the system: The system shall accept declared information;
b/ In case the declared information does not match information in the system: The system shall notify such to customs declarants for the latter to produce dossiers to customs offices for examination.
Chapter III
CUSTOMS PROCEDURES IN OTHER CASES
Article 22.Customs procedures for goods imported or exports for performance of processing contracts with foreign traders
1. General provisions
a/ Management policies and regulations, printed e-document forms and paper dossiers which must be produced or submitted at the request of customs offices for goods imported or exported for performance of processing contracts with foreign traders must comply with the Ministry of Finance’s Circular No. 13/2014/TT-BTC of January 24, 2014, guiding customs procedures for goods processed with foreign traders (below referred to as Circular No. 13/2014/TT-BTC), and this Circular;
b/ E-customs procedures for goods imported or exported for performance of processing contracts with foreign traders must comply with this Circular.
2. Procedures for notification of processing contracts and annexes thereto
a/ Procedures for notification of processing contracts:
a1/ Responsibilities of customs declarants:
a1.1/ To create information on processing contracts and permits (if any) according to the prescribed items and standard formats and send them to customs offices via the system;
a1.2/ To receive feedback from, and follow the guidance of, customs offices in the form of processing notification as follows:
In case processing contracts are rejected, to correct and supplement information on such processing contracts at the request of the customs offices.
In case processing contracts are accepted for registration on the basis of information in the e-customs declaration, the customs declarants shall base themselves on such contracts to carry out import or export procedures.
In case customs offices want to examine paper dossiers or inspect production establishments before registration of processing contracts, customs declarants shall produce or submit dossiers under regulations.
a2/ Responsibilities of customs offices:
a2.1/ To receive, examine and register processing contracts and give feedback on examination results to customs declarants via the system. Directors of Customs Branches shall decide on examination of dossiers and inspection of production establishments;
a2.2/ The time limit for receiving processing contracts must comply with Clause 2, Article 7 of Circular No. 13/2014/TT-BTC.
b/ Notification of processing contract annexes:
b1/ Responsibilities of customs declarants:
b1.1/ After the notification of processing contracts and before the expiration thereof, to create information according to the information terms provided in the contract annex form and send them to customs offices via the system;
b1.2/ To receive feedback from customs offices;
b1.3/ To produce and submit dossiers and documents related to the correction and supplementation of processing contracts at the request of customs offices.
b2/ Tasks of customs offices: To examine and compare processing contract annexes with processing contracts. If the terms of annexes are consistent with those of processing contracts, to register these annexes like processing contracts.
c/ Corrections and supplements to processing contracts/annexes
c1/ Corrections and supplements made on the basis of written agreements between traders and principals:
c1.1/ For general information in processing contracts/annexes: The correction and supplementation of such information may be made after the notification of processing contracts/annexes until the expiration thereof;
c1.2/ For information other than general information in processing contracts/annexes: The correction and supplementation of such information may be made in contract annexes before import or export procedures related to such correction and supplementation are carried out;
c1.3/ If detecting errors in the notification of processing contracts/annexes after the above time limit, customs declarants may correct declared contents if they have grounds and obtain consent of directors of Customs Branches managing such contracts;
c1.4/ Procedures for correcting and supplementing processing contracts/annexes are the same as those for notification of processing contracts/annexes.
c2/ Corrections and supplements to correct errors of customs declarants or to serve the management by customs offices:
c2.1/ After the notification of processing contracts and before the expiration thereof, customs declarants shall create and declare information according to the information items and standard formats provided in processing contract annexes;
c2.2/ Customs declarants shall produce documents related to corrections at the request of customs offices;
c2.3/ Procedures for correction and supplementation are the same as procedures for notification of processing contract annexes prescribed at Point b of this Clause.
3. Customs procedures for processing materials and supplies
a/ Notification of headings of materials and supplies:
a1/ Responsibilities of customs declarants:
a1.1/ To create, before or at the time of carrying out procedures for import of materials and supplies, information in the list of processing materials and supplies according to the set items and standard formats and send them to customs offices via the system;
a1.2/ To receive feedback from, and follow the guidance of, customs offices.
a2/ Responsibilities of customs offices: To receive and examine the list of processing materials and supplies and give feedback to customs declarants.
b/ Procedures for import of processing materials and supplies:
b1/ For processing materials and supplies supplied by principals from abroad: To comply with the guidance on customs procedures for goods imported under purchase and sale contracts prescribed in Chapter II of this Circular, without declaring and checking the tax calculation. In addition, customs declarants shall fully and accurately declare information on receipt numbers of processing contracts and headings of processing materials and supplies on e-customs declarations;
b2/ For processing materials and supplies supplied by principals in the form of on-spot import or export, customs procedures must comply with Article 27 of this Circular on on-spot imports and exports;
c/ For processing materials and supplies supplied by processors for processing contracts:
c1/ For supplied materials and supplies produced or purchased by processors on the domestic market: When supplying such materials and supplies for processing contracts, customs declarants are not required to carry out customs procedures but shall obtain mutual agreement on names, specifications and quantities of such materials and supplies in processing contracts/annexes, and when carrying out procedures for export of processed products, customs declarants shall declare self-supplied processing materials and supplies according to the information items set for self-supplied processing materials and supplies.
For self-supplied processing materials and supplies produced or purchased by processors on the domestic market which are liable to export duty, customs declarants shall, when carrying out procedures for export of processed products, declare and calculate export duty (if any).
c2/ For materials and supplies directly purchased by processors from abroad for processing contracts: Import procedures are customs procedures for goods imported under purchase and sale contracts prescribed in Chapter II of this Circular, but duty declaration and calculation are not required.
In addition, traders shall clearly declare information on receipt numbers of processing contracts, headings of materials and supplies in each line in e-customs declarations.
4. Customs procedures for machinery and equipment imported for performance of processing contracts
For machinery and equipment hired or borrowed to directly serve the processing in the form of temporary import for re-export, customs procedures shall be carried out at customs offices managing processing contracts and such machinery and equipment shall be regarded as goods imported or exported under purchase and sale contracts prescribed in Chapter II of this Circular.
5. Procedures for notification and adjustment of norms
a/ Procedures for notification of norms:
a1/ Responsibilities of customs declarants:
a1.1/ To elaborate actual use norms of materials and supplies for export production;
a1.2/ To create information on material norms according to the items and standard formats provided in the form of norms of materials for export production and send them to customs offices via the system; norm notification information must fully show technical specifications of the products related to the determination of norms;
a1.3/ To receive feedback from the system and modify norms for re-declaration in case the system rejects information.
Customs declarants shall base themselves on norms automatically accepted by the system for registration based on e-customs declaration information to carry out export procedures and may submit only printed norm tables to customs officers for certification.
In case the customs office requests, a customs declarant shall produce or submit a dossier which comprises 2 originals of the processing norm table printed according to the norm registration form, 1 copy of the specific and detailed written explanation about the method of elaborating norms of goods headings notified to the customs office enclosed with product samples (if any), and technical design of the product (for example, cutting diagram for garments).
In case customs offices conduct physical inspection of norms, in addition to the above dossier, customs declarants shall produce accounting records at the request of customs offices and at the same time create favorable conditions for customs offices to inspect norms in a swift and accurate manner and comply with their decisions related to the inspection of norms.
a2/ Responsibilities of customs offices:
a2.1/ The system automatically receives norms and gives feedback to customs declarants;
a2.2/ To examine dossiers and conduct physical inspection of norms on a regular basis or upon having doubts about the inconsistency of declared norms with reality;
a2.3/ Leaders of Customs Branches managing processing contracts shall decide on examination of dossiers and physical inspection of norms. In case of inspection of norms (covering examination of dossiers and physical inspection of norms), customs officers shall inspect norms and update inspection results on the system and give certification on the norm tables submitted by customs declarants. The time limit for inspection of norms is prescribed at Point b, Clause 16, Article 9 of Circular No. 13/2014/TT-BTC.
b/ Procedures for adjustment of norms:
b1/ Responsibilities of customs declarants:
b1.1/ To create information on adjustment of norms according to the provided items and standard formats and send them to customs offices via the system;
b1.2/ To receive feedback and produce or submit dossiers for examination, each comprising 2 originals of the table of adjusted processing norms printed according to the form of norm registration table, 1 copy of the document proving that there remain waste materials and faulty products, or the payment invoice or document or technical document.
b2/ Responsibilities of customs offices:
b2.1/ To receive adjusted norms and give feedback to customs declarants via the system;
b2.2/ To examine the conditions for adjustment of norms and adjusted norms, update examination results on the system, and give certification on the printed table of adjusted norms submitted by customs declarants.
6. Procedures for export of processed products
a/ Customs procedures for export of processed products are the same as customs procedures for goods exported under purchase and sale contracts prescribed in Chapter II of this Circular. In addition, the following must be carried out:
a1/ For customs declarants:
a1.1/ Declaring fully and accurately information on receipt numbers of processing contracts and headings of processed products on e-customs declarations;
a1.2/ Producing original tables of norms at the request of customs offices for export consignments subject to physical inspection.
a2/ For customs offices: Customs officers conducting physical inspection of goods shall compare original tables of norms with actually exported products.
b/ Customs procedures for exported processed products which are returned for repair or reprocessing must comply with the guidance in Article 28 of this Circular;
c/ For processed products for on-spot export, customs procedures must comply with regulations on on-spot imports and exports prescribed in Article 27 of this Circular.
7. Procedures for delivery and receipt of intermediary processed products or transfer of materials and supplies, hired or borrowed machinery and equipment as designated by principals to other processing contracts in the course of performance of processing contracts
a/ Procedures for delivery and receipt of intermediary processed products must comply with regulations on on-spot imports and exports prescribed in Article 27 of this Circular;
b/ Procedures for delivery and receipt of materials, auxiliary materials, supplies and hired or borrowed machinery and equipment in the course of performance of one processing contract to another as designated by principals are the same as the procedures for delivery and receipt of intermediary processed products prescribed at Point a of this Clause, and enterprises are required to produce value-added or export invoices.
8. Customs procedures for processed products used for payment of processing remuneration or for domestic sale
a/ These customs procedures are the same as those for on-sport imports and exports prescribed in Article 27 of this Circular;
b/ In case traders undertake processing for foreign traders and concurrently import on the spot processed products, they shall carry out procedures for both on-spot export and on-spot import of processed products.
9. Procedures for liquidation of processing contracts
a/ Responsibilities of customs declarants:
a1/ To declare and send liquidation requests according to the items and standard formats provided in the form of liquidation request to Customs Branches managing processing contracts via the system within the prescribed time limit (specifically declaring plans on disposal of redundant materials and supplies; temporarily imported machinery and equipment; waste materials, faulty products and scraps);
a2/ To declare and send a notice enclosed with related documents to customs offices within 30 days after the disposal of redundant materials and supplies, temporarily imported machinery and equipment, waste materials, faulty products and scraps;
a3/ To submit paper dossiers for liquidation of processing contracts when requested by customs offices.
b/ Responsibilities of customs offices:
b1/ To receive, examine and compare information relating to liquidation requests on the system. To decide on the level of examination of liquidation dossiers based on the customs declarants’ observance of the customs law as follows:
b1.1/ For customs declarants that have properly observed the customs law: If examination results are satisfactory, to notify the acceptance of liquidation results according to the form of processing notification to customs declarants. If examination results are unsatisfactory or there is doubt (about import of materials and supplies, norms, export of products or other doubts arising from comparison on the system), to request customs declarants to submit paper liquidation dossiers for detailed examination and feedback, clearly stating the reason for the doubt according to the form of processing notification;
b1.2/ For customs declarants that have not yet properly observed the customs law: To request customs declarants to submit paper liquidation dossiers under regulations for detailed examination, clearly notifying the reason to customs declarants according to the form of processing notification;
b1.3/ To conduct probability examination of 5% of processing contracts to assess the customs declarants’ observance of the customs law:
After the examination and comparison of information in liquidation requests on the system, to request customs declarants to submit paper liquidation dossiers under regulations for detailed examination and feedback, clearly notifying the reason to customs declarants according to the form of processing notification.
Subject to the probability examination is 5% of the total number of liquidated processing contracts of customs declarants that properly observed the customs law in the preceding year, or one contract in case 5% of the total number of contracts is less than one.
b2/ In case there is a suspicious sign which prompts an inspection to detect violations, to transfer the dossier to the post-customs clearance inspection sub-department for inspection under regulations.
c/ Procedures for inspection of inventories must comply with Point d, Clause 4, Article 21 of Circular No. 13/2014/TT-BTC.
Article 23.Customs procedures for goods imported as materials for export production
1. General provisions
a/ Management policies and regulations, printed e-document forms and paper dossiers which must be produced or submitted at the request of customs offices for materials and supplies for export production must comply with Circular No. 128/2013/TT-BTC and this Circular;
b/ E-customs procedures for materials and supplies for export production must comply with this Circular.
2. Customs procedures for import of materials and supplies:
a/ Notification of the list of imported materials and supplies:
a1/ Responsibilities of customs declarants:
a1.1/ To create, before or at the time of carrying out procedures for import of materials and supplies, information in the list of imported materials and supplies according to the provided items and standard formats and send them to customs offices via the system;
a1.2/ To receive feedback from, and follow the guidance of, customs offices.
a2/ Responsibilities of customs offices: To receive and examine the registered list of imported materials and supplies and give feedback to customs declarants.
a3/ The declaration of modified information on imported materials and supplies shall be made before the first import declaration is filled in for such materials and supplies. Procedures for declaration of modified information as the same as those for registration of imported materials and supplies.
b/ Customs procedures for import of materials and supplies:
Customs procedures for import of materials and supplies on the registered list of imported materials and supplies are the same as those for import of goods under purchase and sale contracts prescribed in Chapter II of this Circular and carried out at customs offices where the list of imported materials and supplies has been registered.
In addition, customs declarants shall fully and accurately declare information on headings of materials and supplies (according to the guidance on declaration and declaration method) on e-customs declarations.
3. Procedures for notification, adjustment and examination of norms of materials and supplies and registration of products for export
a/ Procedures for notification, adjustment and examination of norms of materials and supplies are the same as those for export processed products guided in this Circular;
b/ Information on export products in the table of norm notification of customs declarants shall be automatically updated on the system and customs declarants are not required to register export products;
c/ In case materials and supplies which have been imported for production of goods for domestic sale are used for export production after an export market for such goods is found, customs declarants shall, before exporting products, register the list of materials and supplies and notify and adjust norms under regulations.
4. Customs procedures for export of products
Customs procedures for export of products as the same as those for export of goods under purchase and sale contracts prescribed in Chapter II of this Circular.
In addition, when carrying out customs procedures, traders shall fully and accurately declare information on headings of export products on e-customs declarations.
5. Settlement of the use of imported materials and supplies
a/ An e-dossier for settlement:
a1/ General information of the settlement dossier:
a2/ List of import declarations (including also import declarations under related goods purchase and sale contracts);
a3/ List of export declarations (including also export declarations made for processed or re-exported products and those registered at other customs clearance places);
a4/ Detailed information on quantities of imported materials and supplies in settled import declarations which are used for the following purposes (if any):
a4.1/ List of imported materials and supplies not yet settled (in case enterprises use part of materials and supplies in settled declarations);
a4.2/ List of materials and supplies constituting export products under processing contracts;
a4.3/ List of materials and supplies for re-export;
a4.4/ List of materials and supplies not for export and for which enterprises wish to pay duty to the state budget (including materials and supplies requested to be sold domestically, destroyed or donated);
a5/ General report on input-output-inventory of materials and supplies.
b/ Receipt and examination of e-dossiers for settlement
b1/ Responsibilities of customs declarants:
b1.1/ To declare all information according to the items and standard formats in e-dossiers for settlement and send them to customs offices via the system and take responsibility before law for the accuracy of settlement data;
b1.2/ To receive replies on the receipt of settlement dossiers or guidance of customs offices and correct and supplement information under the guidance of customs offices.
b2/ Responsibilities of customs offices:
b2.1/ To receive e-dossiers for settlement;
b2.1/ To examine and compare settlement data and notify settlement results to customs declarants.
In case settlement results are not accepted, customs officers shall notify the refusal, clearly stating the reason or propose post-customs clearance when necessary.
In case liquidation results are accepted, customs declarants and Customs Branches shall continue to carry out procedures for duty refund or non-collection under the guidance of Point c, Clause 5 of this Article.
c/ Dossiers and procedures for consideration of duty refund or non-collection must comply with Articles 117 and 127 of Circular No. 128/2013/TT-BTC.
For customs declaration of import of materials and supplies and export of products, e-declarations already cleared on the system shall be used.
Particularly, the list of declarations for export of products subject to liquidation, general report oninput-output-inventoryof materials and supplies, a general report on calculation of duty on imported materials and supplies, and list of imported materials and supplies under purchase and sale contracts shall be made according to forms No. 03/BCQT-SXXK/2014, No. 04/BCQT-SXXK/2014, No. 05/BCQT-SXXK/2014, and No. 06/BCQT-SXXK/2014.
d/ Imported materials and supplies for domestic sale must comply with Clause 4, Article 39 of Circular No. 128/2013/TT-BTC. Particularly, e-customs declaration procedures applicable to declarations for domestic sale must comply with the guidance in Chapter II of this Circular.
Article 24.Customs procedures for imports and exports of export processing enterprises
1. General principles
a/ Customs procedures for imports and exports of export processing enterprises are applicable to export processing enterprises in export processing zones and those outside export processing zones;
b/ Customs procedures for imports and exports of export processing enterprises:
b1/ For processed products and export products, for which customs procedures are carried out according to their production purposes specified in this Article and which are managed by the mode of input-output-inventory follows:
b1.1/ Export processing enterprises shall notify the list of materials before importing them and the list of export products before exporting them under Clause 3 of this Article on the system;
b1.2/ Export processing enterprises shall declare headings of materials and products in import declarations of materials and export declarations of products. Headings of materials and products must be included in the lists registered with customs offices and true to those actually managed at export processing enterprises;
b1.3/ In a reporting period, export processing enterprises shall notify use norms of materials and supplies (including also wastage rate) to customs offices no later than the time of submission of input-output-inventory reports;
b1.4/ Before making input-output-inventory reports prescribed in Clause 6 of this Article, export processing enterprises shall declare materials in inventory at the end of the period in processing or export production liquidation dossiers and submit summary tables of input-output-inventory of products, made according to form No. 07/HSBC-CX/2014 providing in Appendix III to this Circular, to their managing customs offices: For each table, the enterprise shall submit 2 originals and the customs office shall, after appending the receipt seal, return 1 original to the enterprise and keep the other;
b1.5/ Export processing enterprises shall declare information ininput-output-inventoryreports once a quarter on the 15thof the first month of the subsequent quarter at the latest to their Customs Branches. Priority enterprises as recognized by the General Department of Customs may choose to declare information ininput-output-inventoryreports on an annual basis at the end of the first quarter of the subsequent year or on a quarterly basis.
b2/ For other goods, customs procedures shall be carried out according to each type of import or export under regulations, and these goods shall be managed as follows:
b2.1/ For investment-involved goods imported for construction, manufacture and installation of equipment for creation of fixed assets for factories of export processing enterprises: Export processing enterprises shall register the list of imported goods like the list of goods imported free of duty specified at Point a, Clause 2, Article 25 of this Circular (except the production or submission of documents included in dossiers for registration of the list of duty-free goods); export processing enterprises or contractors (in case contractors import goods) shall make settlement reports under Point a, Clause 5, and Clause 8 of this Article;
b2.2/ For investment-involved goods for creation of fixed assets and sale: Export processing enterprises are not required to register the list of goods, assign goods headings for management and make regular input-output-inventory reports. They shall make declaration and take responsibility for their declaration, make import declarations according to the type of import and use imported goods for declared purposes. Particularly, export processing enterprises outside export processing zones shall report on the total volume of consumer goods imported and domestically purchased in a quarter under Point b, Clause 6 of this Article;
b2.3/ For other goods: Export processing enterprises shall manage these goods under regulations according to their use purposes.
c/ Export processing enterprises may choose to or not to carry out customs procedures for building materials, stationery, foods, foodstuffs, consumer goods (including also personal protective equipment like clothes, helmets, shoes, boots and gloves) which are domestically purchased to serve the operation of their offices and daily-life activities of their officials and workers;
d/ Goods circulated internally within export processing enterprises are not subject to customs procedures;
dd/ Customs offices managing export processing enterprises shall only supervise goods at the gates of these enterprises when necessary under decisions of directors of provincial-level Customs Departments.
2. Places of customs clearance
a/ For imports and exports: Customs Branches managing export processing enterprises;
b/ For goods processed by export processing enterprises for domestic enterprises or vice versa: Domestic enterprises shall notify processing contracts and carry out customs procedures at Customs Branches managing export processing enterprises or at Customs Branches of localities where their production establishments are located;
c/ For goods processed by an export processing enterprise for another export processing enterprise: The processing enterprise shall notify processing contracts and carry out customs procedures at Customs Branches managing export processing enterprises.
3. Notification, revision and supplementation of the list of goods imported into export processing enterprises and list of goods exported from export processing enterprises according to their production purposes.
a/ Time of notification, revision and supplementation:
a1/ For imports: Export processing enterprises shall notify, revise and supplement the list of goods to be imported into export processing enterprises before carrying out import procedures for materials on the list;
a2/ For exports: Export processing enterprises shall notify, revise and supplement the list of goods to be exported from export processing enterprises before carrying out export procedures for products on the list.
b/ Procedures for notification, revision and supplementation:
b1/ Export processing enterprises shall create information to be declared on the list of goods to be imported into export processing enterprises and the list of goods to be exported from export processing enterprises;
b2/ Customs offices shall receive, register and examine the lists and give feedback on information about export processing enterprises under Clause 3, Article 23 of this Circular.
4. Notification, change and supplementation of actual production norms of export products according to production purposes
a/ Time of notification, change and supplementation of norms: Export processing enterprises shall notify to customs offices change or supplement norms not later than the time of making warehousing - ex-warehousing - stock reports;
b/ Procedures for notification, change and supplementation of norms
b1/ Export processing enterprises shall create information to be declared on actual norms of products to be exported from export processing enterprises or information on actual norms of materials directly constituting export products extracted from original materials (component materials);
b2/ Customs offices shall receive, register and examine norms and give feedback on information about export processing enterprises under Clause 5, Article 22 of this Circular;
b3/ An export product for which norms have been registered with the customs office may be used for many subsequent reports.
5. Customs procedures for imports and exports of export processing enterprises
a/ Goods imported from abroad:
a1/ For goods imported for construction, manufacture and installation of equipment for factories of export processing enterprises:
a1.1/ Before importing goods, export processing enterprises shall register the list of goods to be imported like the list of goods imported free of duty at their managing Customs Branches under Point a, Clause 2, Article 25 of this Circular (except the production or submission of documents included in dossiers for registration of the list of duty-free goods and compliance with Article 101 of Circular No. 128/2013/TT-BTC);
a1.2/ Customs procedures:
In case of direct import of goods: Export processing enterprises shall carry out procedures prescribed for imports under goods purchase and sale contracts, except the declaration of duty calculation and relevant information of the list of duty-free goods on the system.
In case contractors directly import goods for export processing enterprises: Based on the list of imports registered by export processing enterprises, contractors shall carry out procedures prescribed for imports under goods purchase and sale contracts, except the declaration of duty calculation and relevant information of the list of duty-free goods on the system.
a2/ For other imports: Export processing enterprises shall carry out procedures prescribed for imports under goods purchase and sale contracts, except the declaration of duty calculation.
b/ For goods exported by export processing enterprises: Export processing enterprises shall carry out procedures prescribed for exports under goods purchase and sale contracts, except the declaration of duty calculation;
c/ Goods sold by export processing enterprises into the inland:
c1/ For products produced and sold by export processing enterprises into the domestic market: Export processing enterprises and domestic enterprises shall carry out customs procedures as those for on-spot imports and exports prescribed in Article 27 of this Circular (except provisions on on-spot import and export conditions);
c2/ For waste materials and faulty products (including also usable waste materials recovered after the destruction of machinery and equipment or those recovered after the disposal of wastes in export processing enterprises) allowed to be sold into the inland market, domestic enterprises shall carry out procedures prescribed for commercial imports.
d/ For goods sold by domestic enterprises to export processing enterprises: Export processing enterprises and domestic enterprises shall carry out customs procedures as those for on-spot imports and exports prescribed in Article 27 of this Circular (except conditions on on-spot import and export);
dd/ Processed goods:
dd1/ For goods to be processed by domestic enterprises hired by export processing enterprises, domestic enterprises shall carry out customs procedures prescribed for the processing of goods for foreign traders;
dd2/ For goods to be processed by export processing enterprises for domestic enterprises, domestic enterprises shall carry out customs procedures prescribed for placement of orders for overseas processing of goods.
e/ For goods purchased and sold among export processing enterprises:
e1/ Goods purchased and sold among export processing enterprises which are not located in the same export processing zone must comply with the guidance on customs procedures for on-spot imports and exports prescribed in Article 27 of this Circular (except provisions on on-spot import and export conditions);
e2/ Goods purchased and sold among export processing enterprises located in the same export processing zone are not subject to customs procedures;
e3/ For goods circulated among export processing enterprises not located in the same export processing zone but belonging to the same group or system of companies, these enterprises may choose not to carry out customs procedures or to carry out customs procedures for on-spot imports and exports prescribed in Article 27 of this Circular (except provisions on on-spot import and export conditions).
g/ For goods brought by export processing enterprises into the inland for repair, export processing enterprises shall notify in writing names and quantities of goods, reason for and duration of repair and are not required to register customs declarations. Customs offices shall monitor and give certification when goods are returned to export processing enterprises. Past the registered time limit for repair, if goods are not returned to export processing enterprises, such goods shall be handled under the guidance on goods subject to use purpose change;
h/ The destruction of waste materials and faulty products must comply with law and shall be supervised by customs offices, except the preliminary destruction at export processing enterprises before official destruction.
6. Reports on input-output-inventory of materials and supplies of export processing enterprises
a/ Export processing enterprises shall declare input-output-inventory information with their managing Customs Branches via the system. Input-output-inventory liquidation information includes:
a1/ Information on liquidation requests of export processing enterprises;
a2/ Information on lists of goods exported from export processing enterprises without opening export declarations, including: goods purchased and sold among export processing enterprises in the same export processing zone; goods to be destroyed or donated; goods involved in the performance of processing contracts with the inland; goods brought into the inland for repair but not yet returned to export processing enterprises (according to form No. 24 in Appendix II to this Circular);
a3/ Information in reports on input-output-inventory of materials and supplies of export processing enterprises.
b/ For goods imported for consumption or purchased from the inland to serve operation of workshops or production for which use norms per product unit are not elaborated (for example, cloth and paper for cleaning machinery and equipment; petrol and oil for power generators; oil for cleansing molds; pens for marking faulty products, etc.) or for operation of the office as well as daily-life activities of officials and workers of export processing enterprises outside export processing zones, export processing enterprises shall:
b1/ Make general reports on quantities of consumer goods imported and purchased from the inland, according to form No. 08/HSBC-CX/2014 in Appendix III to this Circular;
b2/ Take responsibility for the declaration and use of such goods for proper purposes.
c/ Examination of reports on input-output-inventory :
c1/ Customs offices shall receive information declared by export processing enterprises on the System and compare them with information presented on these enterprises’ reports on input - output - inventory of materials and supplies, made according to form No. 07/HSBC-CX/2014 in Appendix III to this Circular, and general reports on quantities of consumer goods imported and purchased from the inland by these enterprises, made according to form No. 08/HSBC-CX/2014 in Appendix III to this Circular, on the system for examination under regulations. Based on the assessment of the law observance by enterprises, Customs Branches managing export processing enterprises shall conduct probability inspection to assess the law observance by these enterprises;
c2/ Within 30 days after export processing enterprises declare quarterly liquidation information or within 60 days after they declare annual liquidation information, if their managing Customs Branches detect signs of trade fraud, they shall transfer information to Customs Branches conducting post-customs clearance inspection for inspection under regulations.
d/ The handling of assets and goods of import origin upon the transformation of export processing enterprises into ordinary enterprises andvice versamust be as follows:
d1/ In case of transformation of export processing enterprises into enterprises without the export processing status:
d1.1/ Liquidation of assets and goods of import origin;
d1.2/ Identification of assets and goods of import origin in inventory;
d1.3/ Collection of duty under regulations;
d1.4/ Determination of the liquidation time and identification of assets and goods of import origin before the transformation of enterprises.
d2/ In case of transformation of enterprises without the export processing status into export processing enterprises:
d2.1/ Enterprises shall report on quantities of materials and supplies in inventory; customs offices shall inspect materials and supplies in inventory and impose duty under regulations;
d2.2/ Before the transformation, enterprises shall fully pay duty and fine arrears to customs offices. Customs offices shall only apply duty and customs policies applicable to export processing enterprises after enterprises fulfill duty and customs obligations towards customs offices.
7. Liquidation of machinery, equipment and vehicles for creation of fixed assets
a/ Forms of liquidation, goods subject to liquidation, liquidation conditions, dossiers for liquidation of duty-free imports must comply with the guidance in Circular No. 04/2007/TT-BTM;
b/ Customs Branches managing export processing enterprises shall carry out liquidation procedures;
c/ Liquidation procedures:
c1/ Enterprises or liquidation boards shall clearly notify in writing the reason for liquidation; names, marks and quantities of goods to be liquidated and in import declarations (number, date) to be sent to Customs Branches managing export processing enterprises;
c2/ In case of liquidation in the form of export, export processing enterprises shall make export declarations. In case of liquidation for sale on the domestsic market, presentation as gifts or donation of goods, domestic enterprises that wish to purchase such goods shall make declarations according to the form of goods transfer and pay duty under regulations;
c3/ In case of destruction, enterprises shall comply with regulations of environmental management agencies and be subject to customs supervision. If goods still have commercial value after their destruction, they may be sold into the inland and domestic enterprises shall make import declarations under goods purchase and sale contracts and declare duty calculation under regulations.
8. Upon the completion of work construction, export processing enterprises or contractors (if contractors declare importation) shall make and send settlement reports on goods imported for work construction to customs offices. Customs offices shall examine reports and handle redundant or improperly used goods under regulations.
9. Customs supervision of scraps of export processing enterprises transported to other places for destruction
a/ Responsibilities of export processing enterprises:
a1/ To notify their managing Customs Branches of the time of handover of scraps to transporters;
a2/ To transport and destroy scraps in accordance with the Law on Environmental Protection and guiding documents.
b/ Responsibilities of Customs Branches managing export processing enterprises:
After receiving notification of export processing enterprises, Customs Branches shall:
b1/ Check licenses for management of hazardous scraps (these licenses must remain valid and scraps must be consistent with those allowed to be transported and disposed of stated in licenses), scrap transportation and disposal contracts;
b2/ Check scraps before being handed over to transporters (scraps to be handed over must not contain usable waste materials and faulty products and other goods);
b3/ Supervise the loading of scraps onto transporting vehicles; and supervise the transportation of scraps out of export processing zones;
b4/ Make written records of checking and supervision with the certification of export processing enterprises and scrap transporters (clearly stating the time of checking and supervision; checking and supervising customs officers; names of export processing enterprises having scraps and representatives of these enterprises who hand over scraps; enterprises signing scrap transportation and disposal contracts; scrap transporters; identification numbers of transporting vehicles; names of scraps; contents of checking and supervision, etc.); each record shall be made in 3 copies and each party shall keep one copy;
b5/ Refuse to affix the customs sealing on vehicles transporting wastes to other places outside export processing zones or enterprises for disposal.
c/ Upon receiving a hazardous waste certificate from a hazardous waste management practitioner, the export processing enterprise (waste generator) shall copy the fourth original and send it to its managing Customs Branch. Upon conducting detailed examination of an input-output-inventory dossier or receiving a request, the Customs Branch managing the export processing enterprise shall examine the registration book of the hazardous waste generator and hazardous waste documents kept at the export processing enterprise.
10. Goods of foreign-invested export processing enterprises exercising the import right or export right must comply with the Government’s Decree No. 23/2007/ND-CP of February 12, 2007, and Decree No. 164/2013/ND-CP of November 12, 2013, and the Ministry of Industry and Trade’s regulations.
Customs procedures and policies on taxation and management of imports and exports are the same as those for goods imported and exported under purchase and sale contracts. In addition, the Ministry of Finance additionally guides the exercise of the import right and export right of export processing enterprises as follows:
a/ Export processing enterprises exercising the import right, export right and distribution right shall conduct the accounting of these activities separately from production activities; the duty declaration in the inland must comply with the Ministry of Finance’s guidance;
b/ Customs procedures for goods imported by export processing enterprises exercising the import right:
b1/ When goods are sold to domestic enterprises: Export processing enterprises and domestic enterprises are not required to carry out customs procedures;
b2/ When goods are sold to other export processing enterprises, customs procedures must comply with the guidance at Point e, Clause 5 of this Article.
c/ Customs procedures for goods of export processing enterprises exercising the export right:
c1/ Goods purchased from the inland for export must comply with the guidance at Point d, Clause 5 of this Article;
c2/ Goods purchased from other export processing enterprises for export must comply with Point e, Clause 5 of this Article;
c3/ Goods exported abroad must comply with Point b, Clause 5 of this Article, and export processing enterprises shall declare and calculate export duty (if any).
11. Customs inspection and supervision of export processing enterprises renting warehouses for their goods under Clause 1, Article 19 of Decree No. 108/2006/ND-CP:
a/ Export processing enterprises may rent warehouses in industrial parks, export processing zones, hi-tech zones or economic zones under the management of their managing Customs Branches for storing materials, supplies and finished products to serve their own production activities. The General Director of Customs shall consider and decide in case export processing enterprises rent warehouses in industrial parks, export processing zones, hi-tech zones or economic zones not under the management of Customs Branches managing these enterprises;
b/ Before bringing goods into warehouses, export processing enterprises shall notify their managing Customs Branches of warehouse locations, areas, infrastructure conditions, mechanism of management and supervision of warehoused and ex-warehoused goods, and warehouse rent duration. Goods may be brought into warehouses only after written consent of Customs Branches is obtained;
c/ Export processing enterprises shall manage and monitor warehoused and ex-warehoused goods and send an input-output-inventory report on the 15thof the first month of every quarter to their managing Customs Branches;
d/ Every quarter, Customs Branches managing export processing enterprises shall inspect the state of warehoused goods or conduct irregular inspection when there is doubt that warehoused goods are inconsistent with registered ones or domestically sold.
Article 25.Customs procedures for goods imported or exported for implementation of investment projects
1. Customs procedures for goods imported or exported to serve operations of enterprises must comply with regulations applicable to different types of import and export guided in this Circular.
2. Customs procedures for goods imported or exported for implementation of investment projects:
a/ For investment projects eligible for duty exemption:
a1/ Registration of list of duty-free imports and exports:
Regarding the registration cases, subjects, places, dossiers and time and other relevant provisions not prescribed at Point a of this Clause, customs offices and declarants shall comply with Article 101 of Circular No. 128/2013/TT-BTC.
a2/ Responsibilities of customs declarants:
a2.1/ To declare fully information on the list of duty-free goods according to the provided items and standard formats and send them to the system;
a2.2/ To produce or submit documents included in the dossier for registration of duty-free list as prescribed;
a2.3/ To receive feedback from customs offices via the system.
a3/ Responsibilities of customs offices:
a3.1/ To receive, examine and process dossiers under Article 101 of Circular No. 128/2013/TT-BTC;
a3.2/ To grant general management codes and input fully information on processing results in the system;
a3.3/ To notify processing results to customs declarants via the system.
a4/ Import procedures:
a4.1/ Customs procedures for goods imported or exported for implementation of investment projects eligible for duty exemption must comply with the guidance on commercial imports in Chapter II of this Circular. In addition, some additional jobs shall be performed under the guidance in Articles 101 and 102 of Circular No. 128/2013/TT-BTC and related information of the list of duty-free goods shall be declared in the system.
The system shall automatically reconciliate quantities of imports or exports stated in the list of duty-free goods.
a4.2/ Places for customs clearance for goods imported or exported for implementation of duty-free investment projects must comply with Article 46 of Circular No. 128/2013/TT-BTC.
a5/ The liquidation and change of use purposes of duty-free imports and exports shall be conducted as for goods imported and exported under purchase and sale contracts prescribed in Chapter II of this Circular and Article 46 of Circular No. 128/2013/TT-BTC;
a6/ Settlement of the list of duty-free imports and exports:
a6.1/ The settlement of the list of duty-free imports and exports must comply with Article 103 of Circular No. 128/2013/TT-BTC;
a6.2/ Within 30 days after the system automatically reconciliates all quantities of imports or exports, customs offices with which the list of duty-free goods has been registered shall coordinate with enterprises in settling the list and delete it from the system.
b/ For investment projects ineligible for duty exemption:
b1/ Customs procedures:
b1.1/ Customs procedures for goods imported or exported for investment projects ineligible for duty exemption are as the same as those of commercial imports or exports prescribed in Chapters II and III of this Circular. Enterprises shall use goods imported for investment projects ineligible for duty exemption for the purposes stated in investment certificates;
b1.2/ Places of customs clearance for goods imported or exported for implementation of investment projects ineligible for tax exemption are prescribed in Article 46 of Circular No. 128/2013/TT-BTC.
Article 26.Customs procedures for goods temporarily imported for re-export
Customs procedures for goods temporarily imported for re-export are the same as those for goods imported or exported under purchase and sale contracts prescribed in Chapter II of this Circular, Article 41 of Circular No. 128/2013/TT-BTC and specific guidance of the Ministry of Finance.
In addition, the following provisions must be complied with:
1. When carrying out customs procedures for re-export of goods, customs declarants shall declare information on the number of temporary import declarations, ordinal numbers of commodity items on temporary import declarations corresponding to commodity items to be re-exported for monitoring and conciliation by the system. The system shall automatically conciliate quantities on temporary import declarations.
2. Temporarily imported goods may be divided into many consignments for re-export. Each re-export declaration shall be made following the corresponding temporary import declaration.
3. In case of change of re-export border gates declared in export declarations, customs declarants shall send written requests to Customs Branches with which they have registered their declarations for directors of such Customs Branches to approve the change before making modifications or additional declarations under Article 11 of this Circular.
4. Declaration of goods transportation:
Customs declarants/transporters shall declare the transportation via the system in the following cases:
a/ Goods are re-exported through border gates other than those through which they have been temporarily imported;
b/ Goods are temporarily imported through border gates and transported to permitted places for subsequent re-export through other border gates.
Customs procedures for transportation of goods must comply with the provisions on transportation of goods subject to customs supervision in Article 33 of this Circular.
Article 27.Customs procedures for on-spot imports and exports
1. Grounds for identification of on-spot imports and exports
a/ For processed products; rented or borrowed machinery and equipment; redundant materials, auxiliary materials and supplies; waste materials and faulty products under processing contracts: Identification grounds are prescribed in Clause 3, Article 32 of Decree No. 187/2013/ND-CP;
b/ For goods of foreign-invested enterprises: Identification grounds are guided by the Ministry of Industry and Trade;
c/ For other goods: Identification grounds are prescribed in Clause 2, Article 15 of Decree No. 154/2005/ND-CP.
2. Customs procedures for on-spot import or export shall be carried out by the most convenient Customs Branches chosen by enterprises according to each type of import or export.
3. A customs dossier comprises:
a/ Goods purchase and sale contract with designated goods delivery in Vietnam (for the exporter), goods purchase and sale contract or processing contract with designated goods receipt in Vietnam (for the importer), rent or borrowing contract: 1 copy;
b/ Export invoice made by the exporting enterprise (the original to be handed to the customer): 1 copy;
c/ Other papers prescribed for imports or exports (except bill of lading).
4. Time limit for customs clearance
Within 15 days after the on-spot exporting enterprise completes customs procedures and delivers goods, the on-spot importing enterprise shall carry out customs procedures. Past that time limit, if the latter still fails to carry out customs procedures, the customs office shall make a minutes for sanctioning of administrative violation in customs and continue to carry out customs procedures.
5. Customs procedures
a/ Responsibilities of exporting enterprises:
a1/ To deliver goods and other papers prescribed for imports and exports (except bill of lading) to importing enterprises;
a2/ To declare information on export declarations combined with transportation declaration;
a3/ To produce or submit customs dossiers when requested by the system;
a4/ To carry out export procedures as prescribed.
b/ Responsibilities of importing enterprises:
b1/ To declare information in import declarations within the prescribed time limit, with reference to corresponding on-spot export declarations in the note box in import declarations;
b2/ To produce or submit customs dossiers when requested by the system;
b3/ To carry out import procedures as prescribed.
c/ Responsibilities of customs offices carrying out export procedures: To receive and examine customs dossiers and inspect goods according to channeling results of the system;
d/ Responsibilities of customs offices carrying out import procedures:
d1/ To receive and examine customs dossiers and inspect goods according to channeling results of the system;
d2/ To send written notices of completion of on-spot import procedures (made according to form No. 29/TBXNKTC/2013 provided in Appendix III to Circular No. 128/2013/TT-BTC) to tax agencies directly managing on-spot importing enterprises for monitoring, and to on-spot importing enterprises (one copy each).
6. In case the on-spot exporting and on-spot importing enterprises carry out procedures at the same Customs Branch, this Customs Branch shall carry out customs procedures for both export and import.
Article 28.Customs procedures for exported goods which are returned or imported goods which must be re-exported
Customs procedures for exported goods which are returned or imported goods which must be re-exported are the same as those for goods imported or exported under purchase and sale contracts prescribed in Chapter II of this Circular and Articles 55 and 56 of Circular No. 128/2013/TT-BTC.
Article 29.Goods imported or exported by enterprises eligible for priority in the state management of customs
1. Enterprises eligible for priority in the state management of customs (below referred to as priority enterprises) may carry out e-customs procedures 24 hours a day and 7 days a week and be considered for priority in customs declaration, reporting and liquidation (if any).
2. When carrying out e-customs procedures, priority enterprises are exempted from detailed examination of e-customs dossiers and physical inspection of goods (except cases in which there are clear signs of violation).
3. The General Department of Customs shall specifically guide the priority contents mentioned in Clause 1 of this Article.
Article 30.Customs procedures for goods brought into or out of bonded warehouses
1. Policies and regulations on management of goods brought into or out of bonded warehouses uniformly must comply with Articles 23, 24 and 25 of Decree No. 154/2005/ND-CP.
2. For cases of goods brought into or out of bonded warehouses, dossiers which must be produced or submitted at the request of customs offices must comply with Article 59 of Circular No. 128/2013/TT-BTC.
3. Customs procedures for goods brought into or out of bonded warehouses are the same as those for goods imported or exported under purchase and sale contracts prescribed in Chapter II of this Circular.
Chapter IV
CUSTOMS SUPERVISION AND TRANSPORT OF GOODS SUBJECT TO CUSTOMS SUPERVISION
Article 31.Customs supervision
1. Principles of supervision
The customs supervision of imports and exports going through e-customs procedures must comply with Article 26 of the Customs Law and Articles 13 and 14 of Decree No. 154/2005/ND-CP.
2. Customs supervision of imports and exports brought into or out of customs supervision areas is prescribed as follows:
a/ Reponsibilities of customs declarants
For imports and exports brought into or out of customs supervision areas, the customs declarant shall:
a.1/ Produce a printed import and export declaration certified by the customs office or notice of approval of the transport declaration prescribed in Appendix III to this Circular. For imports, produce to the customs office the slip of container delivery and receipt/slip of goods delivery and receipt or ex-warehousing bill of the warehousing service provider;
Particularly for exports which are channelled to channel 1 (green), produce a printed export declaration (except detailed information of each commodity item) without the customs office’s certification so as to bring goods into customs supervision areas.
a.2/ Produce imports or exports or transported goods subject to customs supervision.
b/ Responsibilities of Customs Branches managing customs supervision areas:
b.1/ To supervise imports, exports or transported goods subject to customs supervision under regulations. When detecting an import or export consignment or transported goods subject to customs supervision showing signs of violation of the customs law, the director of the Customs Branch managing customs supervision areas shall decide on physical inspection of goods;
b.2/ During the supervision of imports or exports or customs supervision-liable transported goods that are brought into or out of the customs supervision area, the Customs Branch shall:
b.2.1/ Examine the validity of the customs declaration in the system;
b.2.2/ Examine and compare the printed import and export declaration or the notice of approval of the transport with information on the system;
b.2.3/Examine and compare identification numbers of cargo containers and conditions of shipping firm and customs seals (if any);
b.3/ Handling of examination results
If examination results are satisfactory, the supervising customs officer shall update information in the system
In case examination results are unsatisfactory, on a case-by-case basis, theCustoms Branchshall guide the customs declarants to make correction and supplementation, or handle them under regulations.
In case the customs declaration is no longer valid for carrying out customs procedures and must be cancelled under the guidance in Article 12 of this Circular, the customs declarant shall carry out cancellation procedures under regulations.
In case the supervision site is not yet connected to the Internet or due to incidents, information shall be searched and updated via the General Department of Customs’ unit in charge of supporting customs operations.
c/ For goods temporarily imported for re-export; and imports and exports to be transported under customs supervision, in addition to the documents specified at Point a1, Clause 2 of this Article, the customs office shall conduct customs supervision under regulations on each corresponding type under the guidance of this Circular.
3. Suspension of the transportation of imports or exports via customs supervision areas:
a/ Cases of transport suspension:
a.1/ Customs supervisors detect goods consignments showing signs of violation of the customs law;
a.2/ At the request of functional forces.
b/ The director of the Customs Branch shall issue a decision on or request the suspension of the transportation of imports or exports or other goods subject to customs supervision through customs supervision areas, and bear responsibility for his/her decision or request.
Article 32.Bases for certification of actual exportation of goods
1. For goods exported through border gates by sea, air, railway or inland waterway, bases for certification of actual exportation are export declarations that have enjoyed customs clearance and been certified in the system by border-gate Customs Branches that “goods have gone through the supervision area”, bills of ladingor transport documents certifying that goods have been loaded on ships, aircraft or vehicles on exit.
2.For goods exported through border gates by road or riverway, transshipment ports, transshipment areas, goods supplied for seagoing ships or aircraft on exit, or exports which are transported together with passengers on exit by air (without bill of lading); exports consigned to bonded warehouses; exports sold from the inland into non-tariff zones, bases for certification of actual exportation are export declarations that have enjoyed customs clearance and been certified in the system by border-gate Customs Branches that “goods have gone through the supervision area”.
3.For exportsconsigned tocontainer freight stations (CFSs),bases for certification of actual exportation are export declarations that have enjoyed customs clearance and been certified in the system by Customs Branches managing CFSs that “goods have gone through the supervision area”;manifests of goods in border-gate transfer from CFSs to the border gates of exportation with certification of customs offices of these border gates; bills of lading or equivalent documents.
4. For goods sold by export-processing enterprises to domestic enterprises and goods sold by domestic enterprises to export-processing enterprise and on-spot exports, bases for certification of actual exportation are import or export declarations that have enjoyed customs clearance in the system.
The directors of Customs Branches shall assign customs officers supervising border gates, bonded warehouses or CFSs to give certification. In case certification is made on customs declarations, manifests of goods in border-gate transfer from bonded warehouses or from CFSs to border gates of exportation, customs officers shall sign and affixed their stamps for certification.
Article 33.Customs procedures for goods to be transported under customs supervision
1. Cases of application:
a/ Imports and exports permitted for border-gate transfer prescribed in Article 18 of Decree No. 154/2005/ND-CP;
b/ Goods transported from border gates to bonded warehouses/CFSs/tax suspension warehouses/non-tariff zones and vice versa;
c/ Goods transported among non-tariff zones;
d/ Goods transported from one customs clearance place to another.
dd/ On-spot imports and exports.
2. Principles of transportation under customs supervision
a/ Goods to be transported under customs supervision shall be declared in goods transport declarations (independent transport declarations) or export declarations or import declarations in case of combined declaration of goods import or export and customs supervision-liable transport (combined transport declaration) according to the items provided in Appendix II to this Circular.
The General Department of Customs shall guide specific cases of independent transport declaration or combined transport declaration.
b/ Goods subject to customs supervision during transportation must be customs sealed, except the following cases:
b.1/ Imports or exports that have been declared on combined transportation declarations andexempted from physical inspection;
b.2/ Goods that cannot be customs sealed specified at Point c, Clause 9, Article 61 of Circular No. 128/2013/TT-BTC.
3. Customs clearance places
a/ In case of independent transport declaration, customs clearance places Customs Branches managing the areas where goods to be transported are stored;
b/ In case of combined transport declaration, customs clerarnce places comply with regulations on each corresponding type.
4. Customs dossiers (for production or submission):
a/ For case of independent transport declaration:
a.1/ The commercial invoice: 1 copy;
a.2/ The bill of lading, except for goods transported via land border gates, goods transported from non-tariff zones: 1 copy;
a.3/ The permit for transport under customs supervision (if any);
a.4/ Other papers as prescribed by law.
b/ For case of combined transport declaration: Documents prescribed for each corresponding type.
5. Responsibilities of customs declarants
a/ To fill in the goods transport declaration; to receive feedback from the system, and:
a.1/ In case the declaration is channeled to channel 1 (green) and approved for transport, print out the notice of transport approval and produce it to the customs office of the locality of goods’ departure.
a.2/ In case the declaration is channeled to channel 2 (yellow), produce the dossier prescribed in Clause 4 of this Article to the customs office of the locality of goods’ departure, for inspection.
b/ To preserve goods in the original state with customs seals (if any) during the transportation from the place of departure to the place of arrival; Goods shall be transported according to the routes and time registered with customs offices.
If, due to aforce majeureevent, they are unable to preserve goods in the original state with customs seals, customs declarant shall promptly notify such to the nearest Customs Branch for making written records of the current state of goods. Customs declarants shall continue transporting goods and currently notify such to the customs office of the locality of goods’ arrival, for handling under regulations.
c/ To modify and make additional declaration to transport declarations under customs offices’ notices.
6. Responsibilities of warehousing service providers
If permitted by customs offices, warehousing service providers shall update departure time for exports or certify arrival of goods for imports in the system.
7. Responsibilities of customs offices of localities of goods’ departure:
a/ For cases of independent transport declaration:
a.1/ To examine the dossiers if the system requires the dossiers to be examined and guide customs declarants to modify and add information to goods transport declarations (if any);
a.2/ To seal up goods under regulations (if any), record specifically in the system;
a.3/ To approve goods transport declarations;
a.4/ To update departure information of import consignments in the system;
a.5/ To monitor information on transported consignments subject to customs supervision.
b/ For cases of combined transport declaration:
b.1/ For imports:
b.1.1/ In case goods are exempted from physical inspection: To update departure information of import consignments to the system;
b.1.2/ In case goods are subject to physical inspection: To make written records of the state of goods and seal up goods under regulations (if any) for handing over to the Customs Branch of the locality of goods’ arrival, for further carrying out procedures; to update departure information about import consignments in the system.
b.2/ For exports: To comply with regulations on each corresponding type, and concurrently:
b.2.1/ To monitor information about consignments to be transported under customs supervision;
b.2.2/ To seal up goods under regulations (if any) and assign the custom declarant to hand over such goods to the Customs Branch managing the place of goods’ arrival, for further carrying out procedures under regulations.
8. Responsibilities of customs offices of localities of goods’ arrival:
a/ For case of independent transport declaration:
a.1/ To examine and compare conditions of customs seals (if any);
a.2/ To update information on goods’ arrival in the system.
b/ For cases of combined transport declaration:
b.1/ For exports: To update information on arrival of export consignments in the system;
b.2/ For imports:
b.2.1/ In case goods are exempted from physical inspection: To update information on arrival of import consignments in the system;
b.2.2/ In case goods are subject to physical inspection: To receive dossiers and goods for further carrying out procedures under regulations; to update information on arrival of import consignments in the system.
9. Modification, additional declaration, cancellation of transport declarations
a/ For cases of independent transport declaration:
a.1/ The modification, additional declaration or cancellation of goods transport declarations may be made before information on transported goods on arrival is updated in the system.
For imports and exports for which combined transport declaration is made under at Point b, Clause 9 of this Article: In case customs offices decide on exemption from physical inspection and customs clearance for imports or exports, the modification and additional declaration may be made before the information on transported goods is registered; in case imports or exports are subject to physical inspection or brought into places of preservation (outside the border gates) before import procedures are carried out, the modification, additional declaration or cancellation may be made before customs offices decide on customs clearance;
a.2/ Customs declarants shall modify, make additional declarations and cancel information on transport declarations detected by themselves or according to the notices of transport declaration guidance sent by customs offices via the system.
a.3/ The directors of Customs Branches of localities of goods’ departure and arrival shall decide to accept the modification and additional declaration of transport declarations.
b/ For cases of combined transport declaration: The modification, additional declaration or cancellation of combined transport declarations must comply with regulations on import and export declarations.
Chapter V
ORGANIZATION OF IMPLEMENTATION
Article 34. Effect
1. This Circular takes effect on April 1, 2014.
2. In the course of implementation, if the relevant documents referred to in this Circular are amended, supplemented or replaced, the new documents must be complied with from their effective dates.
Article 35.Responsibility for implementation
1. Pursuant to the guidance in this Circular, the General Director of Customs shall issue the process of e-customs procedures and guide customs offices in uniformly implementing it.
2. Any problems arising in the course of implementation of this Circular should be specifically reported to the Ministry of Finance (the General Department of Customs) for consideration and settlement guidance.
For the Minister of Finance
Vice Minister
DO HOANG ANH TUAN
Appendix I
REGISTRATION FOR CONNECTION TO THE SYSTEM FOR CUSTOMS DECLARANTS
(To the Ministry of Finance’s Circular No. 22/2014/TT-BTC of February 14, 2014)
I. Procedures for registration for connection to the system
1. Organizations and individuals wishing to register for connection to the system (below referred to as “users”) shall login to the Customs E-portal (athttps://www.customs.gov.vn) to register detailed information in the items specified in appendix 1A: “Information registration items for organizations with tax codes) or appendix 1B: “Information registration items for individuals with tax codes) or appendix 1C: “Information registration items for users without tax codes”.
2. Within one working day, the customs office shall check users’ registration contents and send its feedback via the Customs E-portal:
a/ In case of inadequate and inappropriate information, the customs office shall send its request to users for modification and additional information;
b/ In case of adequate and appropriate information, the customs office shall send users information on their accounts and information for connection to the system;
c/ In case of refusing users’ registration information, the customs office shall clearly state the reason.
3. After receiving feedback from the customs office:
a/ In case the customs office requests modification and additional information, the user shall modify and supplement information as requested and send modified information to the customs office;
b/ In case the customs office accepts registered information, the user shall login to the customs portal to search for successful registration results and change login passwords.
II. Procedures for modification and supplementation of registration information in the system
1. When modifying and supplementing registered information, the user shall login to the Customs E-portal, perform the function to request modification of registered information and send the request to the customs office.
2. The customs office shall check the user’s modified and supplemented contents and send feedback according to cases specified at Point 2, Section I of this Appendix.
III. Procedures for cancellation of information in the system
1. In case of cancellation of registered information in the system, the user shall login to the Customs E-portal, perform the function to request cancellation of registered information and send the request to the customs office.
2. The customs office shall check the user’s request for the cancellation of information and send examination results to the user via the Customs E-portal.
* Other appendices are not translated.
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