Circular No. 45/2011/TT-BTC dated April 04, 2011 of the Ministry of Finance on regulating customs formalities for cargoes in international multimodal transportation

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Circular No. 45/2011/TT-BTC dated April 04, 2011 of the Ministry of Finance on regulating customs formalities for cargoes in international multimodal transportation
Issuing body: Ministry of FinanceEffective date:
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Official number:45/2011/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
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Issuing date:04/04/2011Effect status:
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Fields:Customs

SUMMARY

CARGOES IN INTERNATIONAL MULTIMODAL TRANSPORTATION MUST HAVE CUSTOM SEALS

 

On April 04, 2011, the Ministry of Finance issued the Circular No. 45/2011/TT-BTC regulating customs formalities for cargoes in international multimodal transportation.

Accordingly, Cargoes in international multimodal transportation (hereinafter called as cargoes for short) must go through customs formalities and be subject to customs supervision in the course of preservation in, and transportation via the Vietnamese territory; cargoes must be transported according to the right routes, the right border gates and delivered to the consignees at the border gates or inland clearance depots (ICD) inscribed in the multimodal transportation vouchers.

Cargoes must be stored in containers or assorted transport means or special-use vehicles, which meet the requirements on customs sealing. For super-long or super-weighty cargoes, or cargoes being transport means, which cannot be sealed up, the Branches of Customs shall confirm on the list of cargoes in international multimodal transportation and the international multimodal transportation operators or the carriers must take responsibility before law for keeping intact the cargoes throughout the transportation and preservation process in Vietnam.

Cargoes transported from overseas delivered to their consignees outside the Vietnamese territory shall be exempted from actual inspection, except for cases where the smuggling.

Cargoes transported from overseas to Vietnam and delivered to their consignees in the Vietnamese territory must go through customs formalities according to current provisions at the Customs Branches of the border gates or the Customs Branches of inland clearance depots (ICD) inscribed in the multimodal transportation vouchers. The customs formalities for cargoes imported shall comply with the provisions applicable to correlative imported cargoes.

This Circular takes effect on May 19, 2011 and annuls the Circular No.125/2004/TT-BTC dated 12/24/2004 of the Ministry of Finance guiding customs formalities for cargoes in international multimodal transportation.
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