Circular No. 42/2015/TT-BTC dated March 27, 2015 of the Ministry of Finance prescribing customs procedures for vehicles on entry or exit or in transit

CIRCULAR

Prescribing customs procedures for vehicles on entry or exit or in transit[1]

Pursuant to June 23, 2014 Customs Law No. 54/2014/QH13;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities;

Pursuant to the Government’s Decree No. 83/2007/ND-CP of May 25, 2007, on management and operation of airports and airfields;

Pursuant to the Government’s Decree No. 80/2009/ND-CP of October 1, 2009, regulating foreigners’ right-hand-drive cars registered abroad and joining traffic in Vietnam;

Pursuant to the Government’s Decree No. 27/2011/ND-CP of April 9, 20111, on provision, exploitation, processing and use of information on passengers before their entry in Vietnam by air;

Pursuant to the Government’s Decree No. 21/2012/ND-CP of March 21, 2012, on management of seaports and maritime fairways;

Pursuant to the Government’s Decree No. 152/2013/ND-CP of November 4, 2013, on management of motor vehicles brought into Vietnam by foreigners for tourist purposes;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 34/2014/ND-CP of April 29, 2014, promulgating the Regulation on land border areas of the Socialist Republic of Vietnam;

Pursuant to the Government’s Decree No. 112/2014/ND-CP of November 21, 2014, prescribing the management of land border gates;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular prescribing customs procedures for vehicles on entry or exit or in transit.

Part I

GENERAL GUIDANCE

Article 1.Scope of regulation

This Circular prescribes customs procedures for vehicles on entry or exit or in transit through land border gates, border gates on inland waterways or railways, international seaports or airports.

Article 2.Subjects of application

1. Customs offices; customs officers.

2. Customs declarants for vehicles on entry or exit or in transit.

3. Other state agencies coordinating in the customs state management of vehicles on entry or exit or in transit.

Article 3.Interpretation of terms

In this Circular, the terms below are construed as follows:

1.E-Portal of the General Department of Customsmeans an information system centrally and uniformly managed by the General Department of Customs and used to carry out e-customs procedures.

2.E-customs declaration systemmeans an information system used by customs declarants to carry out e-customs procedures.

3.E-customs procedures for seagoing ships and aircraft on entry or exit or in transitmeans customs procedures involving customs declaration, receipt of customs declarations and other relevant documents, and decision on completion of e-customs procedures for seagoing ships and aircraft on entry or exit or in transit are carried out through the E-Portal of the General Department of Customs.

4.Customs procedures based on paper dossiers for seagoing ships and aircraft on entry or exit or in transitmeans customs procedures involving customs declaration, receipt of customs declarations and other relevant documents, and decision on completion of customs procedures for seagoing ships and aircraft on entry or exit or in transit are carried out based on paper dossiers.

5.Completion of e-customs procedures for seagoing ships or aircraft on entry or exit or in transitmeans certification by customs offices of the completion of e-customs procedures for seagoing ships or aircraft on entry or exit or in transit through the E-Portal of the General Department of Customs.

6.System managing road vehicles on entry or exitmeans a software centrally and uniformly managed by the General Department of Customs and used to update information, monitor and carry out customs procedures for vehicles temporarily imported for re-export or temporarily exported for re-import.

Article 4.Places of customs clearance

1. For seagoing vessels

a/ Places of receipt, registration and checking of customs dossiers:

a.1/ Customs offices through the E-Portal of the General Department of Customs;

a.2/ Head offices or representative offices of seaport authorities in localities where exist customs offices in case aforce majeurecircumstance makes it impossible to carry out e-customs procedures (customs procedures based on paper dossiers shall be carried out);

a.3/ On board ships at the request of seaport authorities in case there are sufficient grounds to doubt the truthfulness of the quarantine declaration of ships, or in case ships come from regions with human, animal or plant epidemics.

b/ Places of physical inspection of vehicles: Border gates where vessels anchor as designated by directors of seaport authorities.

2. For vehicles on international air routes: Customs offices at international civil airports.

3. For international railway vehicles: Customs offices at international railway stations.

4. For road and inland waterway vehicles

a/ Customs offices at land or inland waterway border gates;

b/ Joint checkpoints of customs offices of Vietnam and bordering countries in land border gate areas.

Article 5.Customs declarants

1. For seagoing vessels

a/ Shipmasters or lawful representatives of the carriers (shipping firms or shipping agents) shall make customs declaration and carry out customs procedures;

b/ In case a shipping firm or shipping agent lacks detailed information on the house bill of lading such as detailed description of goods, consigner and consignee, the forwarding company issuing such bill of lading shall create and send detailed e-information on the house bill of lading to the E-Portal of the General Department of Customs.

2. For vehicles on international air routes

a/ Flight captains or lawful representatives of the carriers (airlines or airline agents) shall make customs declaration and carry out customs procedures;

b/ In case of carrying out e-customs procedures, if the airline or airline agent lacks detailed information on the house bill of lading such as detailed description of goods, consigner and consignee, the forwarding company issuing such bill of lading shall create and send detailed e-information on the house bill of lading to the E-Portal of the General Department of Customs.

3. For international road vehicles: Drivers or carrier agents or representatives of delegations, for the case specified in Clause 2, Article 34 of this Circular.

4. For international railway vehicles: Chiefs of the international railway stations or train conductors or persons authorized by the station chiefs or train conductors.

Article 6.Registration for participation in e-customs procedures for aircraft on entry or exit or in transit

1. Registrants

a/ Airlines that apply customs declaration software data standards conformable with data standards announced by the General Department of Customs;

b/ An airline shall send a notice of participation in electronic form (made according to form No. 1 provided in Appendix I to this Circular) to the E-Portal of the General Department of Customs;

c/ Within 2 working days after receiving the airline’s notice of participation, the General Department of Customs shall consider, accept or refuse to accept the registration and reply (clearly stating the reason for refusal) through the E-Portal of the General Department of Customs;

d/ The General Department of Customs shall grant an account for carrying out e-customs procedures to the airline, while the provincial-level Customs Department shall grant an account for carrying out e-customs procedures to the airline agent and forwarding company. When receiving a notice of account grant from the General Department of Customs or provincial-level Customs Department, the airline or airline agent and the forwarding company shall take responsibility for the change, preservation and use of the granted account.

2. Airlines that have not yet registered for carrying out e-customs procedures shall carry out customs procedures based on paper dossiers under Section 4, Chapter II, Part II of this Circular.

Article 7.Registration for participation in e-customs procedures for seagoing ships on entry or exit or in transit

1. Registrants

a/ Vietnamese and foreign seagoing ships on entry or exit or in transit, except seagoing ships specified at Point b, Clause 1 of this Article;

b/ Other seagoing ships specified in Articles 50 and 58 of Decree No. 21/2012/ND-CP, and ships without IMO number, which shall carry out customs procedures based on paper dossiers as guided in Section 4, Chapter I, Part II of this Circular.

2. Procedures for registration to carry out e-customs procedures

a/ The General Department of Customs shall grant an account to the shipping firm, while the provincial-level Customs Department shall grant an account to the shipping firm agent and forwarding company to carry out e-customs procedures. When receiving a notice of account grant from the General Department of Customs or provincial-level Customs Department, the shipping firm or shipping agent and the forwarding company shall take responsibility for the change, preservation and use of the granted account;

b/ Shipping firms, shipping agents and forwarding companies that have received accounts for carrying out e-customs procedures are not required to make registration again under Clause 2 of this Article.

Article 8.Principles of carrying out e-customs procedures for seagoing ships and aircraft on entry or exit or in transit

1. Customs declaration and sending of customs information for seagoing ships and aircraft on entry or exit or in transit shall be made before ships or aircraft arrive at ports and before they leave ports under Article 69 of the Customs Law.

2. The certification of completion of e-customs procedures for seagoing ships or aircraft on entry or exit or in transit shall be decided before ships or aircraft arrive at or leave ports based on customs information.

Article 9.Collection of fee for carrying out customs procedures

1. Payers, levels, collection, payment, management and use of customs fee must comply with regulations of the Ministry of Finance.

2. Places of customs fee payment: Customs declarants shall transfer to or pay the fee at the State Treasury, credit institutions, institutions authorized by customs offices to collect the fee, or customs offices.

3. Methods of customs fee payment:

a/ For vehicles for which customs procedures based on paper dossiers are carried out, customs declarants shall pay customs fee upon each time of entry, exit or transit of vehicle;

b/ For vehicles for which e-customs procedures are carried out, customs declarants may choose to pay customs fee upon each time of entry, exit or transit of vehicle under Point a, Clause 3 of this Article, or on a monthly basis. The procedures for monthly fee payment shall be carried out as follows:

b.1/ Customs declarants shall register in writing the monthly fee payment with Customs Branches where customs procedures are carried out for their vehicles and obtain approval of these Customs Branches;

b.2/ At the end of the registered period, customs declarants shall pay the customs fee for their vehicles which are on entry or exit or in transit during the period.

Part II

SPECIFIC GUIDANCE

Chapter I

CUSTOMS PROCEDURES FOR SEAGOING SHIPS ON ENTRY OR EXIT OR IN TRANSIT

Section 1

E-CUSTOMS PROCEDURES FOR SEAGOING SHIPS ON ENTRY

Article 10.Creation of e-information on customs dossiers

1. A customs declarant may choose either of the following methods of creating e-information:

a/ Creating information according to the standard format announced by the General Department of Customs for transmission to the E-Portal of the General Department of Customs; or,

b/ Making declaration directly on the E-Portal of the General Department of Customs.

2. An e-customs dossier for a seagoing ship on entry must comprise documents made according to the forms in provided Appendix II to this Circular, specifically as follows:

a/ General declaration, made according to form No. 1;

b/ Declaration of seaborne imports, made according to form No. 2;

c/ Information of the house bill of lading, made according to form No. 3;

d/ Crew list, made according to form No. 4;

dd/ Declaration of effects of crew members and stewards working on board, made according to form No. 5:

e/ Ship’s stores declaration, made according to form No. 6;

g/ List of passengers (if any), made according to form No. 7;

h/ Dangerous goods declaration, for ships carrying dangerous goods, made according to form No. 8.

3. Receipt of e-customs dossier information and feedback

a/ The customs declarant shall send the e-dossier within the time limit prescribed in Clause 1, Article 66 of Decree No. 08/2015/ND-CP;

b/ The E-Portal of the General Department of Customs shall receive e-declared information 24 hours a day and 7 days a week;

c/ Feedback:

c.1/ In case information is fully declared as required, the e-customs data processing system shall automatically send a reply of acceptance of such information according to form No. 9 provided in Appendix II to this Circular;

c.2/ In case the declared information is incomplete, the e-customs data processing system shall automatically send a reply stating the reason for refusal to accept such information and guiding the customs declarant to make the declaration again according to form No. 9 provided in Appendix II to this Circular.

4. Declaration of modified or supplementary information about e-customs dossiers for seagoing ships on entry

a/ Customs declarants: If the customs declarant requests modification or supplementation of information about the e-customs dossier for a seagoing ship on entry already transmitted to the customs office, he/she shall make such modification or supplementation at the customs office where customs procedures have been carried out for the ship under Clause 1 of this Article. The modification or supplementation of declared information may be made before or after the ship’s entry;

b/ Customs offices:

b.1/ The Customs Branch where customs procedures have been carried out for the ship on entry shall receive and store modified or supplementary information in the system and provide it to functional units to deploy related professional operations;

b.2/ For the modification or supplementation of information in the imported goods declaration or house bill of lading: The risk management system of the customs office shall automatically update modified or supplementary information to serve the application of appropriate risk management measures to the goods when customs procedures are carried out;

b.3/ For the modification of other documents: In case the customs declarant produces a plausible reason for modification or supplementation of declared information after the entry of the ship, the director of the Customs Branch where customs procedures have been carried out for the ship shall decide to permit the modification or supplementation.

5. In aforce majeurecircumstance where an incident occurs to the e-declaration system, the customs declaration and procedures shall be carried out based on paper dossiers under Article 15 of this Circular. After the system is restored, customs declarants shall create and transmit e-information to the system.

Article 11.Customs procedures

1. Responsibilities of a Customs Branch:

a/ To receive and exploit declared information on the E-Portal of the General Department of Customs; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the customs sector) and handle as follows:

a.1/ If the declared information is lawful and doubt-free, to complete customs procedures for the seagoing ship on entry;

a.2/ In case the declared information includes only information about the master bill of lading and no information about the house bill of lading, to complete customs procedures for the seagoing ship on entry and at the same time request the customs declarant to supplement information about the house bill of lading (if any). If the customs declarant has the house bill of lading but fails to declare it, the customs office shall apply such professional measure as refusing customs clearance or disallowing the imported goods to be taken out of the customs supervision area;

a.3/ If detecting a sign of transportation of cargo in violation of the customs law, to carry out entry procedures for the ship, and supervise the ship and cargo when unloaded and kept in the customs supervision area; and at the same time report such to the director of the Customs Branch for decision on the form and level of physical inspection of cargo and application of other related professional measures as prescribed;

a.4/ In case another functional agency such as seaport authority, court, police office or border guard makes a written request for suspension of customs procedures, to proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for guidance.

b/ For the case specified at Point a.1, a.2 or a.3, Clause 1 of this Article, after completing customs procedures for the ship on entry, the Customs Branch shall send an electronic notice of completion of customs procedures for the ship, made according to form No. 10 provided in Appendix II to this Circular, to the customs declarant, seaport authority and other related management agencies through the National Single-Window Portal.

2. Responsibilities of a customs declarant:

a/ To comply with decisions of the customs office according to the regulations on customs procedures for seagoing ships on entry;

b/ To create e-information about the customs dossier and transmit the e-customs dossier under Article 10 of this Circular;

c/ Once the seagoing ship has arrived at a safe anchoring position designated by the seaport authority and the entry procedures have been completed at other management agencies, to send an electronic notice of ship arrival, made according to form No. 11 provided in Appendix II to this Circular, to the Customs Branch where ship procedures are carried out. The time of sending the notice shall be regarded as the time imported goods carried by the ship arrive at a Vietnamese border gate, for use as a basis for implementation of relevant management policies.

Section 2

E-CUSTOMS PROCEDURES FOR SEAGOING SHIPS ON EXIT

Article 12.Creation of e-information on customs dossiers

1. A customs declarant may choose either of the following methods of creating e-information:

a/ Creating information according to the standard format announced by the General Department of Customs for transmission to the E-Portal of the General Department of Customs; or,

b/ Making declaration directly on the E-Portal of the General Department of Customs.

2. An e-customs dossier for a seagoing ship on exit must comprise documents made according to the forms provided in Appendix II to this Circular, specifically as follows:

a/ General declaration, made according to form No. 1;

b/ Declaration of seaborne exports, made according to form No. 2;

c/ Crew list, made according to form No. 4;

d/ Declaration of effects of crew members and stewards working on board, made according to form No. 5:

dd/ Ship’s stores declaration, made according to form No. 6;

e/ List of passengers (if any), made according to form No. 7.

3. Receipt of e-customs dossier information and feedback:

a/ The customs declarant shall send the e-dossier within the time limit prescribed in Clause 2, Article 66 of Decree No. 08/2015/ND-CP;

b/ The e-customs data processing system shall receive e-declared information 24 hours a day and 7 days a week;

c/ Feedback:

c.1/ In case information is fully declared as required, the e-customs data processing system shall automatically send a reply of acceptance of such information according to form No. 9 provided in Appendix II to this Circular;

c.2/ In case the declared information is incomplete, the e-customs data processing system shall automatically send a reply stating the reason for refusal to accept such information and guiding the customs declarant to make the declaration again according to form No. 9 provided in Appendix II to this Circular.

4. Declaration of modified or supplementary information about e-customs dossiers for seagoing ships on exit

a/ Customs declarants: If the customs declarant requests modification or supplementation of information about the e-customs dossier for a seagoing ship on exit already transmitted to the customs office, he/she shall make such modification or supplementation at the customs office where customs procedures have been carried out for the ship under Clause 1 of this Article. The modification or supplementation of declared information may be made:

a.1/ Within 24 hours after the exit of the ship, for the declaration of exported goods;

a.2/ Before the exit of the ship, for other documents. In case the customs declarant produces a plausible reason for modification or supplementation of declared information after the exit of the ship, the director of the Customs Branch where customs procedures have been carried out for the ship shall permit the modification or supplementation.

b/ Customs offices: The Customs Branch where customs procedures have been carried out for the ship on exit shall receive and store modified or supplementary information in the system and provide it to functional units to deploy related professional operations.

5. In aforce majeurecircumstance where an incident occurs to the e-declaration system, the customs declaration and procedures shall be carried out based on paper dossiers under Article 16 of this Circular. After the system is restored, customs declarants shall create and transmit e-information to the system.

Article 13.Customs procedures

1. Responsibilities of a Customs Branch:

a/ To receive and exploit declared information on the e-customs data processing system; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the customs sector) and handle as follows:

a.1/ If the declared information is lawful and doubt-free, to complete customs procedures for the seagoing ship on exit;

a.2/ In case another functional agency such as seaport authority, court, police office or border guard makes a written request for suspension of customs procedures, to proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for guidance.

b/ For the case specified at Point a.1 or a.2, Clause 1 of this Article, after completing customs procedures for the ship on exit, the Customs Branch shall send an electronic notice of completion of customs procedures for ship, made according to form No. 10 provided in Appendix II to this Circular, to the customs declarant, seaport authority and other related management agencies through the National Single-Window Portal.

2. Responsibilities of a customs declarant:

a/ To comply with decisions of the customs office according to the regulations on customs procedures for seagoing ships on exit;

b/ To create e-information about the customs dossier and transmit the e-customs dossier under Article 12 of this Circular;

c/ After completing exit procedures at management agencies, to send an electronic notice of ship departure from port, made according to form No. 12 provided in Appendix II to this Circular, to the Customs Branch where ship procedures are carried out. The time of sending the notice shall be regarded as the time exported goods carried by the ship leave the Vietnamese seaport, for use as a basis for implementation of relevant management policies.

Section 3

E-CUSTOM PROCEDURES FOR SEAGOING SHIPS IN TRANSIT

Article 14.Customs procedures

1. Responsibilities of a customs declarant:

a/ Upon entry of the ship: To create e-custom dossier information and carry out customs procedures for the ship on entry under Articles 10 and 11 of this Circular;

b/ Upon exit of the ship: If there is a change in entry documents, to create e-customs dossier information about documents which are changed compared to the time of entry and carry out customs procedures for the ship on exit under Articles 12 and 13 of this Circular.

2. Responsibilities of the Customs Branch of the locality where the ship enters:

a/ To carry out e-customs procedures for the ship on entry under Article 11 of this Circular;

b/ To make a bill on transfer of the dossier of the ship in transit, according to form No. 01/PQC provided in Appendix III to this Circular, certify it with a digital signature and transmit it to the system;

c/ To seal the ship’s stores and cargo hold (if conditions permit and when necessary);

d/ To check on the system results of carrying out custom procedures for the ship on exit notified by the Customs Branch having carried out such procedures, and coordinate with the latter in verifying and handling any violations of the customs law committed by the ship in transit.

3. Responsibilities of the Customs Branch of the locality where the ship makes its exit:

a/ To seek on the system information on the manifest of goods in transit and information about goods and the ship;

b/ To check the sealing of the ship’s stores and cargo hold (if any);

c/ To certify with a digital signature, transmit to the system a notice of receipt of information on the ship, cargo and violations related to the ship, cargo, crew members and passengers, and coordinate with the Customs Branch having carried out entry procedures for the ship in verifying and handling any violations of the customs law committed by the ship in transit;

d/ To carry out custom procedures for the ship on exit under Article 13 of this Circular.

Section 4

CUSTOMS PROCEDURES BASED ON PAPER DOSSIERS FOR SEAGOING SHIPS ON ENTRY OR EXIT OR IN TRANSIT

Article 15.Customs procedures for seagoing ships on entry

1. Customs dossier: The customs dossier for a seagoing ship on entry must comprise documents (if any) specified in Clause 2, Article 10 of this Circular (one original per document), and one copy of the list of passengers.

2. Time limit for carrying out customs procedures:

a/ For customs declarants: A customs declarant shall prepare and submit the customs dossier within 2 hours after the seaport authority announces that the vehicle on entry has arrived at the position for pilot embarkation;

b/ For customs offices: Within 1 hour after the customs declarant submits a complete customs dossier as required.

3. Completion of customs procedures:

a/ The customs officer shall receive the customs dossier and check the completeness and validity of its documents;

b/ If documents are sufficient and valid, the customs officer shall complete the customs procedures, sign and append the officer seal to the documents. Particularly for the cargo manifest (if any), he/she shall write down the total number of pages, sign and append the officer seal to the first page and last page of the cargo manifest;

c/ If documents are insufficient or invalid, the customs officer shall notify such to the customs declarant for supplementation of necessary information for the completion of customs procedures for the ship on entry;

d/ After completing customs procedures, the customs officer shall send a copy of the imported cargo manifest (if any) to the Customs Branch of the locality where the ship is anchored and to the customs control team; record in a register or input into a computer such details as name and nationality of the ship, name of the shipping agent (if any), name of the ship master, total number of crew members, anchoring position, country from which the ship comes, its entry time, anchoring period, name and quantity of cargo carried by the ship (if any); and keep the dossier under regulations.

4. Other provisions:

a/ In case the declared information includes only information about the master bill of lading and no information about the house bill of lading, the customs office shall still complete customs procedures for the seagoing ship on entry and at the same time request the customs declarant to supplement information about the house bill of lading (if any). If the customs declarant has the house bill of lading but fails to declare it, the customs office shall apply such professional measure as refusing customs clearance or disallowing the imported goods to be taken out of the customs supervision area;

b/ If detecting a sign of transportation of cargo in violation of the customs law, the customs office shall carry out entry procedures for the ship, and supervise the ship and cargo when unloaded and kept in the customs supervision area; and at the same time report such to the director of the Customs Branch for decision on the form and level of physical inspection of cargo and application of other related professional measures as prescribed;

c/ In case another functional agency such as seaport authority, court, police office or border guard makes a written request for suspension of customs procedures, the customs office shall proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for guidance.

Article 16.Customs procedures for seagoing ships on exit

1. Customs dossier: The customs dossier for a seagoing ship on exit must comprise the documents (if any) specified in Clause 2, Article 12 of this Circular (one original per document), and one copy of the list of passengers.

2. Time limit for carrying out customs procedures:

a/ For customs declarants: A customs declarant shall prepare and submit the customs dossier within 1 hour before the ship leaves the seaport. Particularly for passenger ships and liners, the customs dossier shall be submitted right before the ship leaves the seaport;

b/ For customs offices: Within 1 hour after the customs declarant submits a complete customs dossier under regulations.

3. Completion of customs procedures:

a/ The customs officer shall receive the customs dossier and check the completeness and validity of its documents;

b/ If documents are sufficient and valid, the customs officer shall complete the customs procedures, sign and append the officer seal to the documents. Particularly for the cargo manifest (if any), he/she shall write down the total number of pages, sign and append the officer seal to the first page and last page of the cargo manifest;

c/ If documents are insufficient or invalid, the customs officer shall notify such to the customs declarant for supplementation of necessary information for the completion of customs procedures for the ship on exit;

d/ After completing customs procedures, the customs officer shall send a copy of the exported cargo manifest (if any) to the Customs Branch of the locality where the ship is anchored and the customs control team; record in a register or input into a computer such details as name and nationality of the ship, name of the shipping agent (if any), name of the ship master, total number of crew members, anchoring position, exit time of the ship, destination of the ship, name and quantity of cargo carried by the ship (if any); and keep the dossier under regulations.

4. In case another functional agency such as seaport authority, court, police office or border guard makes a written request for suspension of customs procedures, the customs office shall proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for handling guidance.

Article 17.Customs procedures for seagoing ships in transit

1. Customs procedures for entry of a ship.

The Customs Branch of the locality where the ship makes its entry shall:

a/ Comply with Article 15 of this Circular;

b/ Make two bills on transfer of the dossier of the ship in transit, according to form No. 01/PQC in Appendix III to this Circular; seal a dossier set comprising the following documents (copies bearing a seal on every two adjoining pages): one cargo manifest (if any), one general declaration, one crew list, one list of passengers (if any), one ship’s stores declaration, one declaration of crew effects, and one bill on transfer of the dossier of the ship in transit. Hand over the sealed dossier to the ship master for transfer to the Customs Branch of the locality where the ship makes its exit;

c/ Seal the ship’s stores and cargo hold (if conditions permit and when necessary).

2. Customs procedures for ships on exit:

The Customs Branch of the locality where the ship makes its exit shall:

a/ Request the ship master to submit the sealed dossier transferred from the Customs Branch of the locality where the ship makes its entry;

b/ Receive the said sealed dossier;

c/ The customs officer of the Customs Branch of the locality where the ship makes its exit shall sign and append the officer seal to the bill on transfer of the dossier of the ship in transit and fax it to the Customs Branch of the locality where the ship makes its entry, notifying the receipt of the dossier, cargo and any violations related to the vehicle, cargo, crew and passengers;

d/ To carry out custom procedures for the seagoing ship on exit under Article 16 of this Circular.

Chapter II

CUSTOMS PROCEDURES FOR AIRCRAFT ON ENTRY OR EXIT OR IN TRANSIT

Section 1

E-CUSTOMS PROCEDURES FOR AIRCRAFT ON ENTRY

Article 18.Creation of e-information about customs dossiers

1. A customs declarant may choose either of the following forms of creating e-information:

a/ Creating information according to the standard format announced by the General Department of Customs for transmission to the E-Portal of the General Department of Customs; or

b/ Making declaration directly on the E-Portal of the General Department of Customs.

2. An e-customs dossier for an aircraft on entry must comprise the documents made according to the forms in Appendix IV to this Circular, specifically as follows:

a/ Declaration of airborne imports (if any), made according to form No. 1;

b/ Information about the house bill of lading (if any), made according to form No. 2;

c/ List of passengers (if any), made according to form No. 3;

d/ List of flight crew members and stewards working on board, made according to form No. 4;

dd/ Manifest of consigned luggage of passengers (if any), made according to form No. 5.

3. Receipt of e-customs dossier information and feedback:

a/ The customs declarant shall send the e-dossier within the time limit prescribed in Clause 1, Article 62 of Decree No. 08/2015/ND-CP;

b/ The e-customs data processing system shall receive e-declared information 24 hours a day and 7 days a week;

c/ Feedback:

c.1/ In case information is fully declared as required, the e-customs data processing system shall automatically send a reply of acceptance of such information according to form No. 9 in Appendix II to this Circular;

c.2/ In case the declared information is incomplete, the e-customs data processing system shall automatically send a reply stating the reason for refusal to accept such information and guiding the customs declarant to make the declaration again according to form No. 9 in Appendix II to this Circular.

4. Declaration of modified or supplementary information about e-customs dossiers for aircraft on entry

a/ Customs declarants: If the customs declarant requests modification or supplementation of information about the e-customs dossier for an aircraft on entry already transmitted to the customs office, he/she shall make such modification or supplementation at the customs office where customs procedures have been carried out for the aircraft under Clause 1 of this Article. The modification or supplementation of declared information may be made before or after the aircraft’s entry;

b/ Customs offices:

b.1/ The Customs Branch where customs procedures have been carried out for the aircraft on entry shall receive and store modified or supplementary information in the system and provide it to functional units to deploy related professional operations;

b.2/ For the modification or supplementation of information in the imported goods declaration or house bill of lading, the risk management system of the customs office shall automatically update modified or supplementary information for application of appropriate risk management measures to the goods when customs procedures are carried out;

b.3/ For the modification of other documents: In case the customs declarant has a plausible reason for modification or supplementation of declared information after the entry of the aircraft, the director of the Customs Branch where customs procedures have been carried out for the aircraft shall decide to permit such modification or supplementation.

5. In aforce majeurecircumstance where an incident occurs to the e-declaration system, the customs declaration and procedures shall be carried out based on paper dossiers under Article 23 of this Circular. After the system is restored, customs declarants shall create and transmit e-information to the system.

Article 19.Customs procedures

1. Responsibilities of a Customs Branch:

a/ To receive and exploit declared information on the e-customs data processing system or information on paper dossiers; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the customs sector) and handle as follows:

a.1/ If the declared information is lawful and doubt-free, to complete customs procedures for the aircraft on entry;

a.2/ In case the declared information includes only information about the master bill of lading and no information about the house bill of lading, to complete customs procedures for the aircraft on entry and at the same time request the customs declarant to supplement information about the house bill of lading (if any). If the customs declarant fails to declare the house bill of lading, the customs office shall apply such professional measure as refusing customs clearance or disallowing the imported goods to be taken out of the customs supervision area;

a.3/ If detecting any sign of transportation of cargo in violation of the customs law, to carry out procedures for entry of the aircraft, and supervise the aircraft and cargo when unloaded and kept in the customs supervision area; and at the same time report such to the director of the Customs Branch for decision on the form and level of physical inspection of cargo and application of other professional measures as prescribed;

a.4/ In case another functional agency such as airport authority, court, police office or border guard makes a written request for suspension of customs procedures, to proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for handling guidance.

b/ For the case specified at Point a.1, a.2 or a.3, Clause 1 of this Article, after completing customs procedures for the aircraft on entry, the Customs Branch shall send a notice of completion of customs procedures for aircraft on entry, made according to form No. 10 in Appendix II to this Circular, in electronic form or in writing (in case the notice cannot be received in electronic form), to the customs declarant, airport authority, related management agencies and airport operation enterprise.

2. Responsibilities of a customs declarant:

a/ To comply with decisions of the customs office according to the regulations on customs procedures for aircraft on entry;

b/ To create e-information about the customs dossier and transmit the e-customs dossier under Article 18 of this Circular;

c/ When the aircraft has arrived at a safe parking position designated by the airport authority and the entry procedures have been completed at other management agencies, to send an electronic notice of aircraft arrival at port, made according to form No. 11 in Appendix II to this Circular, to the Customs Branch where aircraft procedures are carried out. The time of sending the notice shall be regarded as the time imported cargo carried by the aircraft arrive at a Vietnamese border gate, for use as a basis for implementation of relevant management policies.

Section 2

E-CUSTOMS PROCEDURES FOR AIRCRAFT ON EXIT

Article 20.Creation of e-information on customs dossiers

1. A customs declarant may choose either of the following forms of creating e-information:

a/ Creating information according to the standard format announced by the General Department of Customs for transmission to the E-Portal of the General Department of Customs; or

b/ Making declaration directly on the E-Portal of the General Department of Customs.

2. An e-customs dossier for an aircraft on exit must comprise documents made according to the forms in Appendix IV to this Circular, specifically as follows:

a/ Declaration of airborne exports (if any), made according to form No. 6;

b/ List of passengers (if any), made according to form No. 3;

c/ List of flight crew members and stewards working on board, made according to form No. 4;

d/ Manifest of effects of passengers (if any), made according to form No. 5.

3. Receipt of e-customs dossier information and feedback:

a/ The customs declarant shall send the e-dossier within the time limit prescribed in Clause 2, Article 62 of Decree No. 08/2015/ND-CP;

b/ The e-customs data processing system shall receive e-declared information 24 hours a day and 7 days a week;

c/ Feedback:

c.1/ In case information is fully filled as required, the e-customs data processing system shall automatically send a reply of acceptance of such information according to form No. 9 in Appendix II to this Circular;

c.2/ In case the declared information is insufficient, the e-customs data processing system shall automatically send a reply stating the reason for refusal to accept such information and guiding the customs declarant to make the declaration again according to form No. 9 in Appendix II to this Circular.

4. Declaration of modified or supplementary information about e-customs dossiers for aircraft on exit:

a/ Customs declarants: If the customs declarant requests modification or supplementation of information about the e-customs dossier for an aircraft on exit already transmitted to the customs office, he/she shall make such modification or supplementation at the customs office where customs procedures have been carried out for the aircraft under Clause 1 of this Article. The modification or supplementation of declared information may be made:

a.1/ Within 24 hours after the exit of the aircraft, for the declaration of exported goods;

a.2/ Before the exit of the aircraft, for other documents.

b/ Customs offices: The Customs Branch where customs procedures have been carried out for the aircraft on exit shall receive and store modified or supplementary information in the system and provide it to functional units to deploy related professional operations.

5. In aforce majeurecircumstance where an incident occurs to the e-declaration system, the customs declaration and procedures shall be carried out based on paper dossiers under Article 24 of this Circular. After the system is restored, customs declarants shall create and transmit e-information to the system.

Article 21.Customs procedures

1. Responsibilities of a Customs Branch:

a/ To receive and exploit declared information on the e-customs data processing system or paper dossiers; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the customs sector) and handle as follows:

a.1/ If the declared information is lawful and doubt-free, to complete customs procedures for the aircraft on exit;

a.2/ In case another functional agency such as airport authority, court, police office or border guard makes a written request for suspension of customs procedures, to suspend procedures as requested and proactively coordinate with functional agencies in handling the case under regulations and at the same time report such to the provincial-level Custom Department and the General Department of Customs for handling guidance.

b/ For the case specified at Point a.1 or a.2, Clause 1 of this Article, after completing e-customs procedures for the aircraft on exit, the Customs Branch shall send a notice of completion of customs procedures for aircraft, made according to form No. 10 in Appendix II to this Circular, in electronic form or in writing (in case the notice cannot be received in electronic form) to the customs declarant, airport authority, related management agencies and airport operation enterprise.

2. Responsibilities of a customs declarant:

a/ To comply with decisions of the customs office according to the regulations on customs procedures for aircraft on exit;

b/ To create e-information about the customs dossier and transmit the e-customs dossier under Article 20 of this Circular;

c/ After completing exit procedures at management agencies, to send an electronic notice of aircraft departure from airport, made according to form No. 12 in Appendix II to this Circular, to the Customs Branch where aircraft procedures are carried out. The time of sending the notice shall be regarded as the time exported cargo carried by the aircraft leave the Vietnamese seaport, for use as a basis for implementation of relevant management policies.

Section 3

E-CUSTOM PROCEDURES FOR AIRCRAFT IN TRANSIT

Article 22.Customs procedures

1. Upon a technical stop, an aircraft in transit is not required to carry out procedures for customs declaration. The customs office shall:

a/ Conduct customs supervisions under regulations throughout the course of the aircraft’s stop and parking at the airport;

b/ Carry out customs procedures for exported goods provided for the aircraft (if any).

2. In case an aircraft in transit stops or parks at an airport and loads or unloads imported or exported cargo or has passengers on entry or exit, the airport operation enterprise shall notify the Customs Branch of relevant information under Article 64 of Decree No. 08/2015/ND-CP. Customs procedures shall be carried out as follows:

a/ Upon entry of the aircraft, under Article 23 of this Circular;

b/ Upon exit of the aircraft, if there is any change in entry documents, the customs declarant and customs office shall carry out customs procedures under Article 24 of this Circular;

c/ The customs office shall carry out customs procedures for exported goods provided for the aircraft (if any).

Section 4

CUSTOMS PROCEDURES BASED ON PAPER DOSSIERS FOR AIRCRAFT ON ENTRY OR EXIT OR IN TRANSIT

Article 23.Customs procedures for aircraft on entry

1. Customs dossier: The customs dossier for an aircraft on entry must comprise the documents (if any) specified in Clause 2, Article 18 of this Circular (one original per document). Particularly, the customs declarant shall submit two originals of the manifest of imported cargo (if any).

2. Time limit for carrying out customs procedures:

a/ For customs declarants: A customs declarant shall prepare and submit the customs dossier immediately after the aircraft on entry parks at the position designated by the director of the airport authority;

b/ For customs offices: Within 1 hour after the customs declarant submits a complete customs dossier under regulations.

3. Completion of customs procedures:

a/ The customs officer shall receive the customs dossier and check the completeness and validity of its documents;

b/ If the documents are sufficient and valid, the customs officer shall complete the customs procedures, sign and append the officer seal to the documents. Particularly for the manifest of imported cargo (if any), he/she shall note down the total number of pages, sign and append the officer seal to the first page and last page of the manifest;

c/ If the documents are insufficient or invalid, the customs officer shall notify such to the customs declarant for supplementation of necessary information for the completion of customs procedures for the aircraft on entry;

d/ After completing customs procedures, the customs officer shall send a copy of the manifest of imported cargo (if any) to functional units as requested; record in a register or input into a computer such details as name and nationality of the aircraft, name of the flight captain, total number of crew members, parking position, country of departure, and the aircraft’s stop or parking period; and keep the dossier under regulations.

Article 24.Customs procedures for aircraft on exit

1. Customs dossier: The customs dossier for an aircraft on exit must comprise the documents (if any) specified in Clause 2, Article 20 of this Circular (one original per document). Particularly, the customs declarant shall submit two originals of the manifest of exported cargo (if any).

2. Time limit for carrying out customs procedures:

a/ For customs declarants: A customs declarant shall prepare and submit the customs dossier right before the carrier stops carrying out procedures for receiving exported cargo and passengers on exit;

b/ For customs offices: Within 1 hour after the customs declarant submits a complete customs dossier under regulations.

3. Completion of customs procedures:

a/ The customs officer shall receive the customs dossier and check the completeness and validity of its documents;

b/ If the documents are sufficient and valid, the customs officer shall complete the customs procedures, sign and append the officer seal to the documents. Particularly for the cargo manifest (if any), he/she shall note down the total number of pages, sign and append the officer seal to the first page and last page of the cargo manifest;

c/ If the documents are insufficient or invalid, the customs officer shall notify such to the customs declarant for supplementation of necessary information for the completion of customs procedures for the aircraft on exit;

d/ After completing customs procedures, the customs officer shall send copies of the manifest of exported cargo (if any) to related units as requested; record in a register or input into a computer such details as name and nationality of the aircraft, name of the captain, total number of crew members, parking position, destination of the aircraft, and its stop or parking period; and keep the dossier under regulations.

Article 25.Customs procedures for aircraft in transit

Customs procedures for aircraft in transit must comply with Article 22 of this Circular.

Chapter III

CUSTOMS PROCEDURES FOR VEHICLES ON ENTRY OR EXIT THROUGH LAND OR INLAND WATERWAY BORDER GATES

Section 1

GENERAL PROVISIONS

Article 26.Receipt and checking of customs dossiers of vehicles

1. Temporarily imported foreign vehicles or temporarily exported Vietnamese vehicles:

a/ Responsibilities of a customs declarant: To submit and produce the documents specified in Articles 74, 75, 78, 79 and 80 of Decree No. 08/2015/ND-CP. Declaration of road vehicles temporarily imported for re-export or temporarily exported for re-import shall be made in form No. 1 in Appendix V to this Circular. Declaration of waterway vehicles temporarily imported for re-export or temporarily exported for re-import shall be made in form No. 2 in Appendix V to this Circular.

b/ Responsibilities of a customs office:

b.1/ To receive the dossier submitted and produced by the driver of the vehicle;

b.2/ To check the dossier, count the sufficient quantity of required documents in the customs dossier and check their contents, paying attention to the following:

b.2.1/ Permit of a competent agency (except for vehicles operating only in the border-gate area and types of inland waterway vehicles for which a permit is not required under the agreement between Vietnam and the bordering country): To check the validity duration of temporary import for re-export, route, border gate of exit and border gate of entry;

b.2.2/ Valid registration certificate of the vehicle;

b.2.3/ Other papers, including:

b.2.3.1/ Driver license suitable to the type of the vehicle;

b.2.3.2/ Valid inspection certificate of motor vehicle under the agreement on land transport between Vietnam and the bordering country suitable to the purpose of the trip;

b.2.3.3/ Passport of the driver and registration certificate of the vehicle, which are issued by agencies of the same state, except:

- Vehicles of a diplomatic office, such as embassy, general consulate, trade office or news agency bearing the number plate of the other signatory state and crossing the border for official duty.

- Cases in which the agreement between Vietnam and the bordering country otherwise provides for.

After checking the dossier of the vehicle, if the dossier is incomplete or a paper is invalid, the customs office shall refuse to receive the dossier for registration, clearly stating the reason for refusal as well as supplementations to be made to the dossier, and return the dossier to the customs declarant. In case the customs declarant requests, the customs office shall make a professional request according to form No. 3 in Appendix V to this Circular.

2. Re-exported foreign vehicles or re-imported Vietnamese vehicles:

a/ Responsibilities of a customs declarant:

a.1/ To submit and produce the documents specified in Articles 74, 75, 78, 79 and 80 of Decree No. 08/2015/ND-CP. Declaration of road vehicles temporarily imported for re-export or temporarily exported for re-import shall be made according to form No. 1 in Appendix V to this Circular. Declaration of waterway vehicles temporarily imported for re-export or temporarily exported for re-import shall be made according to form No. 2 in Appendix V to this Circular.

a.2/ To make additional declaration (if necessary) of changes compared to the declaration upon temporary import or temporary export.

b/ Responsibilities of a customs office:

b.1/ To receive the customs dossier submitted and produced by the customs declarant, fill information in the items on the software system for the management of road vehicles;

b.2/ To check the dossier, count the sufficient number of required documents in the customs dossier and check their contents, paying attention to the following:

b.2.1/ Document on extension of the operation duration of the vehicle (if any);

b.2.2/ Permit of a competent agency (stating the duration of temporary import for re-export, route…);

b.2.3/ Other papers, including:

b.2.3.1/ Valid driver license suitable to the type of the vehicle;

b.2.3.2/ Valid inspection certificate of motor vehicle under the agreement on land transport between Vietnam and the bordering country;

b.2.3.3/ Valid passport of the driver and registration certificate of the vehicle, which are issued by agencies of the same state, except:

- Vehicles of a diplomatic office, such as embassy, general consulate, trade office or news agency bearing the number plate of the other signatory state and crossing the border for official duty.

- Cases in which the agreement between Vietnam and the bordering country otherwise provides for.

After checking the dossier of the vehicle, if the dossier is found incomplete or a paper is found invalid, the customs office shall refuse to receive the dossier for registration, clearly stating the reason for refusal as well as supplementations to be made to the dossier, and return the dossier to the customs declarant. In case the customs declarant requests, the customs office shall make a professional request according to form No. 3 in Appendix V to this Circular.

Article 27.Customs declaration for vehicles on entry or exit

1. Customs declaration for an automobile, a motorcycle or a moped on entry or exit:

a/ In case of use of the software for the management of road vehicles:

a.1/ Responsibilities of a customs officer:

a.1.1/ To receive and check the dossier submitted and produced by the customs declarant under Article 26 of this Circular, and if the conditions for entry or exit are fully met, to fill information in the items on the software;

a.1.2/ To print out the declaration of vehicles from the software;

a.2/ Responsibilities of a customs declarant: To sign the declaration of vehicles and take responsibility for the truthfulness of information provided to the customs office.

b/ In case the software cannot be used due to its or network error or power cut:

b.1/ Responsibilities of a customs officer:

b.1.1/ To provide free of charge a declaration form of vehicles to the custom declarant;

b.1.2/ To assist and guide the customs declarant in filling in the items on the declaration of vehicles (both originals) in the section reserved for the driver.

b.2/ Responsibilities of a customs declarant: To fill in and sign the declaration of the vehicle and take responsibility for the truthfulness of information provided to the customs office.

2. Customs declaration for an inland waterway ship on entry or exit (registered under the laws of Vietnam and Cambodia).

a/ Customs declaration for an inland waterway ship on entry or exit is similar to that made for an automobile, a motorcycle or a moped on entry or exit under Clause 1 of this Article. Particularly, the declaration of inland waterway vehicles temporarily imported for re-export or temporarily exported for re-import shall be made according to form No. 2 in Appendix V to this Circular;

b/ For a seagoing ship of Vietnam, Cambodia or a third country with an IMO number on entry or exit through Vinh Xuong border gate, An Giang province, or Thuong Phuoc border gate, Dong Thap province, customs procedures shall be carried out under Chapter I, Part II of this Circular.

Article 28.Decision on form and level of inspection, inspection and search of vehicles

1. Decision on form and level of vehicle inspection.

a/ For a vehicle which shows no sign of violation or is not reported having committed a violation at the time of carrying out customs procedures, the customs officer shall mark (or put a tick on the software for the management of road vehicles) in the Exemption from Vehicle Inspection box in the customs declaration;

b/ For a vehicle which violates the regulation on operation duration, carries out procedures for temporary import for re-export for the first time or for which there is a doubt about a disparity between its dossier and actual state, or when there are enough grounds to believe that illegal goods are hidden in the vehicle, or which shows no sign of violation or is not reported having committed a violation of law, the customs officer shall mark (or put a tick on the system) in the Vehicle Inspection box in the customs declaration;

2. Inspection of vehicles.

a/ Inspection of a vehicle means the comparison conducted by a customs officer of the dossier submitted and produced by the customs declarant with the actual state of the vehicle. Inspection covers:

a.1/ For a road vehicle: Checking the number plate of the vehicle. In case of having a doubt, checking the frame number and engine number of the vehicle; checking the place where the vehicle contains cargo (if any);

a.2/ For a waterway vehicle: Checking the number plate of the vehicle, registration paper and technical safety certificate; checking the place where the vehicle contains cargo (if any).

b/ In case there are enough grounds to believe that illegal goods are hidden in the vehicle, the vehicle shows a sign of violation or is reported having committed a violation, the customs officer shall report such to the director of the Customs Branch for decision on search of the vehicle. Search covers thorough search and checking of places where smuggled, banned or undeclared goods are possibly hidden. The order and procedures for searching vehicles must comply with the Law on Handling of Administrative Violations and guiding documents;

c/ In the course of inspection and search of vehicles, the customs officer shall use necessary supporting tools and equipment.

3. Handling of results of inspection and search of vehicles.

a/ In case no violation is detected, the customs officer shall complete customs procedures for the vehicle under regulations;

b/ In case a violation of the customs law is detected, the customs officer shall make a written record and temporarily seize the vehicle for handling in accordance with law.

Article 29.Completion of customs procedures for vehicles

1. For foreign vehicles:

a/ For temporarily imported vehicles:

a.1/ For a vehicle on entry under a written approval of a competent Vietnamese agency:

The customs officer shall record results of the inspection of the vehicle (if any) in, and sign and append the officer seal to, the declaration of the vehicle temporarily imported for re-export, and hand the first original of the declaration to the driver for use as travel document and submission to the Customs Branch of the border gate carrying out re-export procedures upon its re-export. The second original of the declaration shall be kept at the Customs Branch of the border gate of temporary import for monitoring and liquidation.

a.2/ For a vehicle on entry under an international transportation permit (under the treaty to which Vietnam is a contracting party):

Apart from performing the tasks specified at Point a.1, Clause 1 of this Article, the customs officer inspecting and supervising the vehicle shall sign and append the officer seal and the “Vietnam Customs” seal according to the form promulgated by the General Director of Customs to the international transportation permit.

b/ For re-exported vehicles:

b.1/ For a vehicle temporarily imported under a written approval or an equivalent document of a competent Vietnamese agency, the customs officer shall record results of the inspection of the vehicle (if any) in, and sign and append the officer seal to, the first original of the declaration of the vehicle for the liquidation of the temporary import for re-export dossier;

b.2/ For a vehicle temporarily imported under an international transportation permit: Apart from performing the tasks specified at Point b.1, Clause 1 of this Article, the customs officer inspecting and supervising the vehicle shall append the “Vietnam Customs” seal to the international transportation permit.

2. For Vietnamese vehicles:

a/ For temporarily exported vehicles:

a.1/ For a vehicle on exit under a written approval of a competent Vietnamese agency: The customs officer shall record results of the inspection in, and sign and append the officer seal to, the declaration of the vehicle temporarily exported for re-import, and hand the first original of the declaration to the driver for submission to the Customs Branch of the border gate carrying out re-import procedures upon its re-import. The second original of the declaration shall be kept at the Customs Branch of the border gate of temporary export for monitoring and liquidation;

a.2/ For a vehicle on exit under an international transportation permit (under the treaty to which Vietnam is a contracting party):

a.2.1/ For an international transportation permit in form of a book (under the agreement signed between Vietnam and Laos or Cambodia): The customs officer shall append the “Vietnam Customs” seal to the international transportation permit.

In case no declaration of the vehicle is printed out, after appending the “Vietnam Customs” seal to the international transportation permit, the customs officer shall write the serial number of the declaration of the vehicle on the upper half of the seal.

a.2.2/ For an international transportation permit in form of an A4-sized paper sheet (under the agreement signed between Vietnam and China): The customs officer shall append the “Vietnam Customs” seal to the international transportation permit (and on the enclosed travel logbook, if any).

In case no declaration of the vehicle is printed out, after appending the “Vietnam Customs” seal to the international transportation permit, the customs officer shall write the serial number of the declaration of the vehicle on the upper half of the seal.

b/ For re-imported vehicles:

b.1/ For a vehicle on exit under a written approval of the competent Vietnamese agency: the customs officer shall record results of the inspection in, and sign and append the officer seal to, the first original of the declaration of the vehicle temporarily exported for re-import and recover such original for liquidation of the temporary export for re-import dossier;

b.2/ For a vehicle on exit under an international transportation permit (under the treaty to which Vietnam is a contracting party):

b.2.1/ For an international transportation permit in form of a book (under the agreement signed between Vietnam and Laos or Cambodia): The customs officer shall append the “Vietnam Customs” seal to the international transportation permit;

b.2.2/ For an international transportation permit in form of an A4-sized paper sheet (under the agreement signed between Vietnam and China): The customs officer shall append the “Vietnam Customs” seal to the international transportation permit (and on the enclosed travel logbook, if any).

Article 30.Provisions on liquidation

1. Vehicle liquidation on the software system:

Liquidation shall be conducted on the software system according to the software manual issued by the General Director of Customs.

The customs officer shall sign and append the officer seal to the upper right corner of the first page of the reply coupon or the original (copy or faxed copy) of the declaration of the vehicle (the first original), and official letter (in case of a Vietnamese vehicle having an international transportation permit but for which no declaration is printed out) of the Customs Branch of the border gate carrying out procedures for the re-exported or re-imported vehicles but not yet connected to the system, and append the “Liquidated” seal according to the form promulgated by the General Director of Customs; and keep the dossier under regulations.

2. Vehicle liquidation based on paper dossiers:

a/ Liquidation of the dossier of a temporarily imported vehicle:

a.1/ Grounds for liquidation:

a.1.1/ For a Customs Branch carrying out procedures for vehicles temporarily imported for re-export and connected to the system:

a.1.1.1/ The Customs Branch carrying out procedures for a vehicle temporarily imported for re-export through the same border gate shall base itself on the customs declaration of the vehicle (the first original) which is consistent with the inspection data on the system to liquidate the temporary import dossier;

a.1.1.2/ The Customs Branch carrying out procedures for a vehicle re-exported through a different border gate shall base itself on the customs declaration of the vehicle (the first original) which is consistent with the inspection data on the system to liquidate the temporary import dossier;

a.1.1.3/ The Customs Branch carrying out procedures for a vehicle on entry (temporarily imported) and not yet connected to the system shall base itself on the customs declaration of the vehicle (the second original), reply coupon, and the original (or faxed copy) of the customs declaration of the vehicle (the first original) from the border gate of re-export to liquidate the temporary import dossier.

a.2/ Liquidation procedures:

The customs officer shall sign and append the seal bearing the officer ID number to the upper right corner of the first page of the declaration of the vehicle and append the “Liquidated” seal; and keep the declaration under regulations.

b/ Liquidation of the dossier of a temporarily exported vehicles:

b.1/ Grounds for liquidation:

b.1.1/ For a Customs Branch carrying out procedures for vehicles temporarily exported for re-import and connected to the system:

b.1.1.1/ The Customs Branch carrying out procedures for a vehicle temporarily exported for re-import through the same border gate shall base itself on the customs declaration of the vehicle (the first original) or the international transportation book (in case no declaration of the vehicle is printed out) which is consistent with the inspection data on the system to liquidate the temporary export dossier;

b.1.1.2/ The Customs Branch carrying out procedures for a vehicle re-imported through a different border gate shall base itself on the customs declaration of the vehicle (the first original) or the international transportation book (in case no declaration of the vehicle is printed out) which is consistent with the inspection data on the system to liquidate the temporary export dossier;

b.1.2/ The Customs Branch carrying out procedures for a temporarily exported vehicle and not yet connected to the system shall base itself on the customs declaration of the vehicle (the second original), reply coupon, and the original (or faxed copy) of the customs declaration of the vehicle (the first original) transferred from the Customs Branch of the border gate of re-import to liquidate the temporary export dossier;

b.2/ Liquidation procedures: The customs officer shall sign and append the seal bearing the officer ID number to the upper right corner of the first page of the declaration of the vehicle or the official letter (in case no declaration of the Vietnamese vehicle having an international transportation permit is printed out) and append the “Liquidated” seal; and keep the declaration under regulations.

Section 2

SPECIFIC PROVISIONS

Article 31.Customs procedures for automobiles, motorcycles and mopeds on entry or exit

Upon temporary import, entry/re-export, exit or temporary export, exit/entry, re-import of an automobile, a motorcycle or a moped:

1. Responsibility of a customs declarant: To submit or produce the customs dossier and make customs declaration under Articles 26 and 27 of this Circular.

2. Responsibilities of a customs office:

a/ To receive the customs dossier submitted and produced by the customs declarant; to check and compare information of the dossier of the vehicle, input information into the software for the management of vehicles and print out the declaration of the vehicle under Articles 26 and 27 of this Circular;

b/ To decide on the form and level of inspection of the vehicle; to conduct inspection, search and handling under regulations (if any) under Article 28 of this Circular;

c/ To complete customs procedures under Article 29 of this Circular;

d/ To liquidate the dossier of the temporarily imported vehicle (after it is re-exported) and liquidate the dossier of the temporarily exported vehicle (after it is re-imported) on the software for the management of vehicles on entry or exit through land  border gates under Article 30 of this Circular.

Article 32.Customs procedures for inland waterway vehicles on entry or exit

Upon temporary import, entry/temporary export, exit or re-export, exit/re-import, entry of an inland waterway vehicle:

1. Responsibility of a customs declarant: To submit or produce the customs dossier and make customs declaration under Articles 26 and 27 of this Circular.

2. Responsibilities of a customs office:

a/ To receive the customs dossier submitted and produced by the customs declarant; to check and compare information of the dossier of the vehicle, and print out the declaration of the vehicle under Articles 26 and 27 of this Circular;

b/ To decide on the form and level of inspection of the vehicle; to conduct inspection, search and handling under regulations (if any) under Article 28 of this Circular;

c/ To complete customs procedures under Article 29 of this Circular;

d/ To liquidate the dossier of the temporarily imported vehicle (after it is re-exported) and liquidate the dossier of the temporarily exported vehicle (after it is re-imported) based on the paper dossier under Article 30 of this Circular.

Article 33.Customs procedures for vehicles of organizations and individuals traveling across border areas

1. Customs procedures for automobiles, motorcycles and inland waterway vehicles:

a/ For a foreign automobile, motorcycle or inland waterway vehicle entering a border area for delivery or receipt of goods or for daily-life activities, customs procedures shall be carried out as follows:

a.1/ The customs declarant shall produce his/her personal identification paper (driver license or identity card or passport or laissez-passer, specifying the date of issue) and papers of the vehicle for the Customs Branch to record in a monitoring book;

a.2/ The border-gate Customs Branch shall record in a book or input into a computer information on the type of vehicle, number plate (if any), serial number of driver license, identity card, passport or laissez-passer with the date of issue, full name of the driver (if the driver is a foreigner, Vietnamese pronunciation of his/her name shall be written), date and time of entry in and exit from the border-gate area; and conduct supervision under regulations;

b/ For a Vietnamese automobile, motorcycle or inland waterway vehicle traveling across the border for delivery or receipt of goods or for daily-life activities, custom procedures shall be carried out as follows:

b.1/ The customs declarant shall produce the imported/exported goods declaration in case of transporting such goods and his/her personal identification paper (driver license or identity card or passport or laissez-passer, specifying the date of issue) and papers of the vehicle for the Customs Branch to record in a monitoring book;

b.2/ The border-gate Customs Branch shall record in a book or input into a computer information on the type of vehicle, number plate (if any), serial number of driver license, identity card, passport or laissez-passer with the date of issue, date and time of entry in and exit from the border-gate area; and conduct supervision under regulations;

2. Customs procedures for rudimentary vehicles frequently traveling across the border area for delivery or receipt of goods or for daily-life activities:

a/ The driver of the vehicle shall submit to the customs office the imported or exported goods declaration in case of transporting such goods;

b/ The border-gate Customs Branch shall conduct supervision under regulations.

Article 34.Provisions applicable to some special cases

1. For a vehicle transporting passengers on a fixed route and frequently on entry or exit through a border gate under an international transportation permit, the driver shall make customs declaration of the vehicle only once within the validity duration of the permit (upon the first entry or exit). Subsequent entries and exits shall be recorded by the customs office in a monitoring book or in a computer and the declaration shall be liquidated upon the last entry or exit.

2. For vehicles on entry or exit in a convoy, the driver of each vehicle or the representative of the convoy shall make customs declaration and carry out procedures for the entire convoy.

3. For a vehicle on entry or exit which is an ambulance, a fire engine, an automobile for rescue or salvage, humanity aid or performance of an urgent task without an international transportation permit, the border-gate Customs Branch shall:

a/ Guide the driver to fill in the declaration of vehicles on entry or exit and produce papers related to the vehicle and his/her personal identification paper;

b/ Check the dossier and conduct physical inspection of the vehicle, record in a book or input into a computer information on the declaration of the vehicle;

c/ To complete customs procedures for the vehicle and send by fax to the provincial-level Customs Department a report enclosed with a copy of the declaration of the vehicle temporarily imported for re-export or temporarily exported for re-import bearing a true-copy mark of the Customs Branch for the Customs Department to notify to provincial-level Police Department, Transport Department and Border Guard Office and the customs office of the border gate of re-export (if the vehicle is re-exported not through the border gate of temporary import) for coordinated monitoring and management.

4. For an automobile with a border-gate economic zone’s number plate

a/ An automobile with a border-gate economic zone’s number plate entering the inland shall carry out customs procedures for temporary import for re-export under regulations;

b/ If being granted an international transportation permit, an automobile with a border-gate economic zone’s number plate shall carry out procedures for temporary import for re-export under regulations.

5. For vehicles governed by the GMS Agreement between Vietnam and the countries in the Greater Mekong Sub-Region.

a/ The management and monitoring of these vehicles shall be conducted using the software for the management of road vehicles on entry or exit;

b/ Customs procedures shall be carried out as follows:

b.1/ Responsibilities of a customs declarant: To submit and produce documents prescribed in the Agreement on Cross-Border Transport Facilitation in the Greater Mekong Sub-Region (GMS Agreement) and guiding documents;

b.2/ Responsibilities of a border-gate Customs Branch:

b.2.1/ To check the GMS Road Transport Permit and give certification in the book for monitoring vehicles under the GMS Agreement enclosed with the permit;

b.2.2/ To check the GMS customs dossier, which must comprise:

b.2.2.1/ GMS transit and inland customs clearance document;

b.2.2.2/ Motor vehicle temporary admission document;

b.2.2.3/ Container temporary admission document;

b.2.3/ Not to print out the declaration of the Vietnamese vehicle, to give certification in the GMS customs dossier according to the customs transit and temporary admission system agreed among the GMS countries (in English).

b.2.4/ To complete customs procedures for the vehicle if no violation is detected;

b.2.5/ In case a violation is detected:

b.2.5.1/ To request the driver to pay immediately taxes and fees;

b.2.5.2/ In case the driver is unable to pay immediately taxes and fees, to notify the violation (enclosed with documents proving the violation of the transport enterprise) to the Vietnam Automobile Transport Association (VATA) to request payment under the Preliminary Agreement between the General Department of Customs and VATA concluded on November 5, 2009.

c/ Extension of operation duration:

c.1/ Competence to extend the operation duration: The extension of the operation duration of road vehicles temporarily imported for re-export which expires in aforce majeurecircumstance shall be decided and certified (in English) by the director of the Vietnam Road Administration at the request of owners of such vehicles;

c.2/ Extension shall be made under Clause c, Article 9, Annex 8 - Temporary import of motor vehicles, and Clause b, Article 14, Annex 14 - Container customs regime of the Agreement on Cross-Border Transport Facilitation in the Greater Mekong Sub-Region (GMS CBTA).

d/ For goods imported into Vietnam, only after customs procedures under the customs transit and temporary admission system are completed, customs procedures for each type of importation shall be carried out.

6. For entry or exit of vehicles, including automobiles, motorcycles and mopeds of organizations and individuals of a third country, not governed by an agreement to which the Vietnamese Government is a contracting party, customs procedures may only be carried out with written permission or approval of a competent Vietnamese agency.

a/ In case a vehicle of a third country is permitted to be temporarily imported through a land border gate and re-exported through a seaway, inland waterway, railway or airway border gate orvice versa, the Customs Branch carrying out re-export procedures shall fax or send the original of the declaration of the vehicle (after making a copy for archive) to the border-gate Customs Branch having carried out temporary import procedures for liquidation of the dossier of the temporarily imported vehicle;

b/ Procedures for in-transit vehicles are the same as those for foreign automobiles temporarily imported for re-export prescribed in Article 31 of this Circular.

7. For vehicles of organizations and individuals of a bordering country which has concluded a bilateral transport agreement with Vietnam, for which procedures for temporary import into the Vietnamese territory for subsequent re-export to the territory of another bordering country which has concluded a bilateral transport agreement with Vietnam, customs procedures may only be carried out with written permission of a competent Vietnamese agency.

8. For vehicles being goods imported, exported or transited, customs procedures for imported, exported and transited goods shall be carried out under regulations.

Chapter IV

CUSTOMS PROCEDURES FOR INTERNATIONAL TRANSPORTATION TRAINS ON ENTRY OR EXIT

Article 35.Customs procedures for trains on entry

1. Responsibilities of a customs declarant: Within the time limit prescribed in Clause 1, Article 71 of Decree No. 08/2015/ND-CP, the customs declarant shall submit the following documents included in the customs dossier:

a/ At the Customs Branch of a border international railway station:

a.1/ Cargo transfer document, for cargo trains: One original;

a.2/ Bill of lading, for cargo trains: One copy;

a.3/ An excerpt of the manifest of imported cargo unloaded at each international railway station, for cargo trains, made according to form No. 2 in Appendix VI to this Circular: two originals;

a.4/ List of passengers, for passenger trains and passengers who check in at the border international railway station (if any), made according to form No. 1 in Appendix VI to this Circular: one original;

a.5/ List of fuels, tools and foods carried by the train, for passenger trains or cargo trains (if any), made according to form No. 3 in Appendix VI to this Circular: one original;

b/ At the Customs Branch of an inland international railway station:

b.1/ Sealed documents transferred from the Customs Branch of the border international railway station;

b.2/ List of passengers, for passenger trains, and passengers who check in at the inland international railway station (if any), made according to form No. 1 in Appendix VI to this Circular: one original.

2. Responsibilities of the Customs Branch of a border international railway station:

a/ To receive and check the customs dossier, compare information in the customs dossier about the ID numbers of wagons, cargo quantity in each wagon or container of cargo or consigned luggage; to check the sealing of the carrier (if any) on each wagon or container of cargo or consigned luggage; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the sector) and:

a.1/ If the declared information is lawful and doubt-free:

a.1.1/ Give certification and append the seal to the documents submitted by the customs declarant.

a.1.2/ File relevant documents in the customs dossier under regulations.

a.2/ If detecting any sign of transportation of cargo in violation of the customs law, carry out entry procedures for the train, supervise the train and cargo when unloaded and kept in the customs supervision area; and at the same time report to the director of the Customs Branch for decision on the form and level of physical inspection of cargo and take other related professional measures.

a.3/ In case physical inspection of the vehicle is required, conduct such inspection under Clause 4, Article 68 of the Customs Law.

b/ To seal every wagon containing cargo or consigned luggage subject to customs supervision and transported to the destination station. For cargo which cannot be sealed, such as oversize, overweight and bulk cargoes, the train conductor shall keep intact such cargo, consigned luggage and wagons throughout the course of transportation to the destination station under regulations;

c/ To hand over imported cargo to the customs office at the inland international railway station in case the train on entry transporting cargo subject to customs supervision as follows:

c.1/ In case the e-customs data processing system and e-customs declaration system can conduct e-transactions with each other, to comply with Article 51 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures, inspection and supervision, import duty, export duty and tax administration of exported and imported goods;

c.2/ In case the e-customs data processing system and e-customs declaration system cannot conduct e-transactions with each other due to errors in either system or both systems or for another reason, to make a written record of the handover of imported cargo to the customs office of the inland international railway station according to form No. 4 in Appendix VI to this Circular.

d/ To seal the customs dossier comprising the documents specified at Points a.2 and a.3, Clause 1 of this Article and the written record of the handover (if any), and hand it to the customs declarant for transfer to the customs office of the destination station.

dd/ To supervise and control the vehicle (including empty containers and wagons), cargo and luggage under Clause 2, Article 72 of Decree No. 08/2015/ND-CP.

3. Responsibilities of the Customs Branch of an inland international railway station:

a/ To receive and check the customs dossier transferred from the customs office of the border international railway station and submitted by the customs declarant, and compare information therein on the ID number of wagons, cargo quantity in each wagon or container of cargo or consigned luggage; to check the sealing of the carrier and customs office (if any) on each wagon or container of cargo or consigned luggage; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the sector) and:

a.1/ If the declared information is lawful and doubt-free:

a.1.1/ Give certification and append a seal to the documents submitted by the customs declarant; fax a reply to the Customs Branch of the border international railway station on the receipt of cargo and the dossier of the cargo subject to customs supervision and conditions of the arriving cargo (in case the customs declarant manually carries out procedures for handing over the imported cargo transported to the destination station) or update information on the arriving cargo in the system (in case the customs declarant electronically carries out procedures for handing over the imported cargo transported to the destination station);

a.1.2/ File relevant documents in the customs dossier under regulations.

a.2/ If detecting any sign of transportation of cargo in violation of the customs law, supervise the train and cargo when unloaded and kept in the customs supervision area; and at the same time report to the director of the Customs Branch for decision on the form and level of physical inspection of cargo and take other related professional measures.

a.3/ In case physical inspection of the vehicle is required, conduct such inspection under Clause 4, Article 68 of the Customs Law.

b/ To supervise and control the vehicle (including empty containers and wagons), cargo and luggage under Clause 2, Article 72 of Decree No. 08/2015/ND-CP.

Article 36.Customs procedures for trains on exit

1. Responsibilities of a customs declarant: Within the time limit prescribed in Clause 2, Article 71 of Decree No. 08/2015/ND-CP, the declarant shall submit the following documents included in the customs dossier:

a/ At the Customs Branch of an inland international railway station:

a.1/ Confirmation of the train formation order, for passenger trains carrying out customs procedures at inland international railway stations: One original;

a.2/ Bill of lading, for cargo trains: One copy;

a.3/ An excerpt of the manifest of exported cargo loaded at the inland international railway station, for cargo trains, made according to form No. 5 in Appendix VI to this Circular: two originals;

a.4/ List of passengers, for passenger trains, and passengers who check in at the inland international railway station (if any), made according to form No. 1 in Appendix VI to this Circular: one original;

b/ At the Customs Branch of a border international railway station:

b.1/ Sealed documents transferred by the Customs Branch of the inland international railway station;

b.2/ Document on cargo transfer, for cargo trains: one original;

b.3/ Bill of lading, for cargo trains: one copy;

b.4/ Confirmation of the train formation order, for cargo trains: one original;

b.5/ List of passengers, for passenger trains and passengers who check in at the border international railway station (if any), made according to form No. 1 in Appendix VI to this Circular: one original.

2. Responsibilities of the Customs Branch of an inland international railway station:

a/ To receive and check the customs dossier, compare information therein about the ID number of wagons, cargo quantity in each wagon or container of cargo or consigned luggage; to check the sealing of the carrier (if any) on each wagon or container of cargo or consigned luggage;

b/ To seal every wagon containing cargo or consigned luggage subject to customs supervision and transported to the destination station. For cargo which cannot be sealed, such as oversize, overweight and bulk cargoes, the train conductor shall keep intact such cargo, consigned luggage and wagons throughout the course of transportation to the destination station under regulations;

b.2/ To hand over exported cargo to the customs office at the border international railway station in case the train on entry transporting cargo subject to customs supervision as follows:

b.2.1/ In case the e-customs data processing system and e-customs declaration system can conduct e-transactions with each other, to comply with Article 51 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures, inspection and supervision, import duty, export duty and tax administration of exported and imported goods;

b.2.2/ In case the e-customs data processing system and e-customs declaration system cannot conduct e-transactions with each other due to errors in either system or both systems or for another reason, to make a written record of the handover of exported cargo to the customs office of the inland international railway station according to form No. 6 in Appendix VI to this Circular.

c/ To give certification and append a seal to the documents submitted by the customs declarant; to seal the customs dossier comprising the documents specified at Points a.2 and a.3, Clause 1 of this Article and the written record of the handover (if any), and hand it to the customs declarant for transfer to the Customs Branch of the border international railway station.

d/ To supervise and control the vehicle (including empty containers and wagons), cargo and luggage under Clause 2, Article 72 of Decree No. 08/2015/ND-CP.

3. Responsibilities of the Customs Branch of a border international railway station:

a/ To receive and check the customs dossier transferred from the customs office of the inland international railway station and submitted by the customs declarant, and compare information therein about the ID number of wagons, cargo quantity in each wagon or container of cargo or consigned luggage; to check the sealing of the carrier and customs office (if any) on each wagon or container of cargo or consigned luggage; to check, synthesize and analyze declared information and other information (risk management information and information from other units inside and outside the sector) and:

a.1/ If the declared information is lawful and doubt-free:

a.1.1/ Give certification and append a seal to the documents submitted by the customs declarant; fax a reply to the Customs Branch of the inland international railway station on the receipt of cargo and the dossier of the shipment subject to customs supervision and conditions of the arriving cargo (in case the customs declarant manually carries out procedures for handing over the imported cargo transported to the destination station) or update information on the arriving cargo in the system (in case the customs declarant electronically carries out procedures for handing over the imported cargo transported to the destination station);

a.1.2/ File relevant documents in the customs dossier under regulations.

a.2/ In case physical inspection of the vehicle is required, conduct such inspection under Clause 4, Article 68 of the Customs Law.

b/ To supervise and control the vehicle (including empty containers and wagons), cargo and luggage under Clause 2, Article 72 of Decree No. 08/2015/ND-CP.

Part III

ORGANIZATION OF IMPLEMENTATION

Article 37.Effect

This Circular takes effect on April 1, 2015, and replaces the Ministry of Finance’s Circular No. 64/2011/TT-BTC of May 13, 2011, and Part IV of the General Department of Customs’ Circular No. 128/2013/TT-BTC and guiding documents.

Article 38.Organization of implementation

1. The General Director of Customs shall:

a/ Develop and promulgate the standard format of e-data for carrying out customs procedures for seagoing ships and aircraft on entry or exit or in transit;

b/ Develop the E-Portal of the General Department of Customs and the e-customs declaration system;

c/ Decide to select airlines to carry out e-customs procedures in each period;

d/ Plan to direct and guide customs offices in taking the initiative in coordinating with related organizations and individuals in carrying out e-customs procedures;

dd/ Draft and promulgate legal documents guiding the implementation and related forms under this Circular.

2. In the course of implementation of this Circular, if relevant documents mentioned in this Circular are amended, supplemented or replaced, the amended, supplemented or replacing documents shall be complied with.

3. Any arising problems should be promptly reported to the Ministry of Finance (the General Department of Customs) for consideration and settlement guidance.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

Note: All appendices to this Circular are not translated.