Circular No. 47/2015/TT-BTC dated April 10, 2015 of the Ministry of Finance providing for pilot project on implementing the regulations on customs authorized supervision agent according to the road transportation agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic Of China

CIRCULAR

Prescribing the pilot implementation of the provision on customs authorized supervision agents in furtherance of the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China[1]

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

Pursuant to the Government’s Decree No. 215/2014/ND-CP of December 23, 2013, defining the functions, duties, powers and organizational structure of the Ministry of Finance;

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

Pursuant to the Prime Minister’s Decision No. 74/2014/QD-TTg of December 24, 2014, on the pilot implementation of the provision on customs authorized supervision agents in furtherance of the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular specifying the pilot implementation of the provision on customs authorized supervision agents in furtherance of the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China.

Article 1. Scope of regulation

This Circular prescribes procedures for registration and certification of customs authorized supervision agents and operation of these agents; procedures for registration of customs supervision record books on means of transport and permits to drivers of means of transport subjected to customs supervision; customs procedures in managing China’s road vehicles and goods transported by Chinese enterprises in the Vietnamese territory.

Article 2. Subjects of application

1. Chinese enterprises that have road vehicles (cargo vans, trailers, tractors and semi-trailers) transporting exported, imported or transit goods within the Vietnamese territory under the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China.

2. Customs offices and customs officers.

3. Enterprises acting as customs authorized supervision agents.

Article 3. Interpretation of terms

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

1. The Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China (below referred to as Vietnam-China Transport Agreement) includes:

a/ The Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China, which was signed on November 22, 1994;

b/ The Protocol Amending the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China, which was signed on October 11, 2011, between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China;

c/ The Protocol on the Implementation of the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China, which was signed on October 11, 2011, between the Government of the Socialist Republic of Vietnam and the Government of the People’s Republic of China.

2. Customs authorized supervision agent means a Vietnamese enterprise that meets the following conditions:

a/ Having obtained an international road transport permit granted by a competent Vietnamese agency to transport goods along the routes specified in the Vietnam-China Transport Agreement;

b/ Commercially operating a place where a customs office is based for Chinese road vehicles to deliver or receive goods within the Vietnamese territory; 

c/ Having properly complied with the customs law;

d/ Being certified to act as a customs authorized supervision agent according to Article 4 of this Circular.

Customs authorized supervision agents shall act as a focal point taking  responsibility for Chinese enterprises’ road vehicles and transported goods when circulating in the Vietnamese territory under this Circular.

3. Customs supervision record book on means of transport means a document used to manage Chinese vehicles transporting imported, exported or transit goods in the Vietnamese territory under the Vietnam-China Transport Agreement.

4. Permit to the driver of means of transport subjected to customs supervision means a document used to manage operators (drivers) of Chinese enterprises’ vehicles transporting imported, exported or transit goods in the Vietnamese territory under the Vietnam-China Transport Agreement.

Article 4. Procedures for registration and certification of customs authorized supervision agents

1. A Vietnamese enterprise shall send by post or submit directly to the General Department of Customs a dossier comprising the following documents:

a/ A written request for acting as a customs authorized supervision agent;

b/ A notarized copy of the business registration certificate;

c/ A notarized copy of the international road transport permit;

d/ A notarized copy of each of the papers proving the place prescribed at Point b, Clause 2, Article 3 of this Circular.

2. Receipt and processing of dossiers:

Within 15 days after receiving a written request for acting as a customs authorized supervision agent and the documents prescribed in Clause 1, Article 4 of this Circular, the General Department of Customs shall check the conditions and, when necessary, conduct inspection at the enterprise’s head office before issuing a written reply of approval or disapproval (clearly stating the reason) informing the enterprise of whether or not it satisfies the conditions prescribed in Clause 2, Article 3 of this Circular.

Article 5. Operations of customs authorized supervision agents

1. Customs authorized supervision agent contract

Vietnamese enterprises acting as customs authorized supervision agents shall sign contracts with Chinese enterprises that have vehicles transporting exported, imported or transit goods in the Vietnamese territory so as to become customs authorized supervision agents of these Chinese enterprises under regulations.

2. Deposit

In order to guarantee lawful operation of road vehicles transporting goods in the Vietnamese territory and preserve the original state of transported goods under customs supervision, Chinese enterprises shall make deposits at commercial banks designated by their customs supervision agents with these agents being the beneficiaries. The amount of deposit to be paid by a Chinese enterprise is VND 2,000,000,000 (two billion Vietnam dong), regardless of the number of vehicles used to transport goods. The period of deposit must correspond to the term of the customs supervision agent contract signed between the Vietnamese enterprise (the customs authorized supervision agent) and the Chinese enterprise. Upon the expiration of the deposit period, in case there is no expense to be paid with the deposit amount, the customs authorized supervision agent shall refund the deposit amount plus an interest as announced by the Vietnamese commercial bank, to the Chinese enterprise if the Chinese enterprise so requests.

3. Reporting regime

a/ Customs authorized supervision agents shall submit to the General Department of Customs (the Ministry of Finance), the Police Department of Administrative Management for Public Order and Safety (the Ministry of Public Security) and the Vietnam Road Administration (the Ministry of Transport) periodical reports on the first week of December every year or irregular reports as requested by management agencies. A report must cover:

a.1/ Statistics on the number of enterprises (including the numbers of vehicles and drivers), places and areas of goods transportation in the reporting period;

a.2/ Names, total quantity and value of exported, imported and transit goods, which are transported by Chinese enterprises in the Vietnamese territory in the reporting period;

a.3/ Advantages and difficulties arising in the supervision of the transportation of imported, exported and transit goods by Chinese enterprises in the Vietnamese territory in the reporting period; violations (if any) and other related issues.

b/ To promptly notify violations committed by Chinese enterprises in the course of performing customs supervision agent contracts to the provincial-level Customs Departments which have issued customs supervision record books on means of transport. If finding Chinese enterprises violating Vietnamese law in the course of transporting imported, exported and transit goods in the Vietnamese territory,  customs authorized supervision agents shall make a report on these violations and requesting the provincial-level Customs Departments which have issued customs supervision record books on means of transport to suspend or stop issuing such books to violating Chinese enterprises;

Provincial-level Customs Departments which have issued customs supervision record books on means of transport shall consider and verify information reported by customs authorized supervision agents. If the reported information is true, provincial-level Customs Departments shall issue a written notice of verification results and reason for suspending or stopping the issuance of customs supervision record books on means of transport to the customs authorized supervision agents and violating Chinese enterprises and then, handle the violations or revoke the granted customs supervision record books and written certifications of customs authorized supervision agents according to regulations.

Article 6. Procedures for registration of customs supervision record books on means of transport and permits to drivers of means of transport subjected to customs supervision

1. Before transporting imported, exported or transit goods in the Vietnamese territory, a Chinese enterprise shall, via its Vietnamese customs authorized supervision agent, carry out procedures for registration for the customs supervision record books on means of transport and permits to drivers of means of transport subjected to customs supervision at the Customs Departments of the border provinces where exist the border gates through which its vehicles will enter and leave Vietnam.

2. The Chinese enterprise shall submit one set of dossier of registration for customs supervision record books on means of transport and permits to drivers of means of transport subjected to customs supervision, which must comprise:

a/ The written registration for providing transportation services under customs supervision within the Vietnamese territory: 2 originals made according to the form provided in Appendix 1 to this Circular;

b/ The written registration for means of transport subjected to customs supervision within the Vietnamese territory: 2 originals made according to the form provided in Appendix 2 to this Circular;

c/ The written registration for permits to drivers of means of transport subjected to customs supervision within the Vietnamese territory: 2 originals made according to the form provided in Appendix 3 to this Circular;

d/ The customs supervision agent contract: 1 copy and the original for comparison;

dd/ The valid written certification of deposit payment issued by a commercial bank: 1 copy and the original for comparison;

e/ The international road transport permit granted to vehicles operating on inland routes deep in the two countries: 1 copy and the original for comparison;

g/ Other documents, including:

g.1/ For the Chinese enterprise:

g.1.1/ Business registration certificate;

g.1.2/ Certificate of registration for container transportation business;

g.1.3/ Passport or equivalent paper of the enterprise’s at-law representative;

g.2/ For a vehicle:

g.2.1/ Vehicle registration certificate;

g.2.2/ Certificate of inspection of technical safety and environmental protection;

g.2.3/ Certificate of compulsory insurance and insurance of civil liability to a third party issued by a Vietnamese insurance business;

g.2.4/ 2 photos of the vehicle taken at a 45-degree angle (of size of 10 cm x 15 cm) clearly showing the vehicle’s number plate and chassis, for tractors. 2 photos clearly showing the vehicle’s number plate (of size of 10cm x 15 cm), for trailers.

g.3/ For the driver:

g.3.1/ Labor contract;

g.3.2/ Driver license;

g.3.3/ Passport or equivalent paper;

g.3.4/ Two 3 cm x 4 cm photos;

For each of the documents specified at Point g, Clause 2, Article 6 of this Circular, the enterprise shall submit 1 notarized Vietnamese translation and produce the original for comparison.

The documents specified in Clause 2, Article 6 of this Circular which are issued by competent Chinese authorities shall be consularly legalized, translated into Vietnamese and notarized according to regulations.

3. Receipt, processing and results of processing of dossiers

Within 7 working days after receiving a dossier of registration for customs supervision record books on means of transport and permits to drivers of means of transport subjected to customs supervision, the provincial-level Customs Department shall examine, compare and check according to regulations the validity of the documents specified in Clause 2, Article 6 of this Circular and, if these documents are valid, issue a customs supervision record book on means of transport (according to the form provided in Appendix 4 to this Circular) and a permit to the driver of means of transport subjected to customs supervision (according to the form provided in Appendix 5 to this Circular).

Article 7. Management of Chinese enterprises’ road vehicles and goods transported in the Vietnamese territory

1. Principles of management

a/ Chinese enterprises’ road vehicles may only operate on the routes specified in the Vietnam-China Transport Agreement, and deliver and receive goods and carry out customs procedures at places where customs offices are based;

b/ When transporting goods in the Vietnamese territory, Chinese enterprises’ road vehicles shall be inspected and supervised by customs offices according to the customs law.

2. Management of road vehicles

a/ Upon entry:

a.1/ Before carrying out customs procedures for a vehicle on entry, the vehicle driver or the Chinese enterprise’s representative shall produce the customs supervision record book on means of transport and relevant documents to the customs authorized supervision agent for certifying the declared information to serve the making of statistics and reporting and certification of the agent’s responsibility until the vehicle arrives at the place of goods delivery and receipt;

a.2/ The border-gate Customs Branch shall carry out customs procedures for the vehicle on entry according to the Ministry of Finance’s Circular No. 42/2015/TT-BTC of March 27, 2015;

a.3/ Right after completing customs procedures for the vehicle on entry, the customs officer who carries out entry procedures shall sign and append the officer seal to the customs supervision record book on means of transport to certify contents of declared information and produced documents;

a.4/ Right after the Chinese enterprise’s vehicle arrives at the place of goods delivery and receipt, the vehicle driver or the Chinese enterprise’s representative shall produce the customs supervision record book on means of transport and relevant documents to the customs authorized supervision agent for certifying the declared information and producing the book to the Customs Branch managing the place of goods delivery and receipt for examination of the information already certified by the border-gate Customs Branch. If seeing that the information is consistent, the customs officer shall sign and append a certification seal to the book and return it to the driver or the enterprise’s representative. If seeing that the information is inconsistent or detecting signs of violation (for example, the time of transportation is unreasonable), the Customs Branch managing the place of goods delivery and receipt shall verify and handle violations according to regulations (if any).

b/ Upon exit:

b.1/ Before carrying out customs procedures for a vehicle to leave the place of goods delivery and receipt, the vehicle driver or the Chinese enterprise’s representative shall produce the customs supervision record book on means of transport and relevant documents to the customs authorized supervision agent for certifying the declared information to serve the making of statistics and reporting and certification of the customs authorized supervision agent’s responsibility over the vehicle en route from the place of goods delivery and receipt to the place of exit; and at the same time, produce such customs supervision record book and relevant documents to the Customs Branch managing the place of goods delivery and receipt for certifying contents of declared information and produced documents;

b.2/ Right after the Chinese enterprise’s vehicle arrives at the place of exit, the vehicle driver or the Chinese enterprise’s representative shall produce the customs supervision record book on means of transport and relevant document to the customs authorized supervision agent for certifying the information declared by the driver or representative and, at the same time, certify the termination of the agent’s responsibility when the vehicle arrives at the place of exit;

b.3/ Before carrying out customs procedures for the vehicle on exit, the vehicle driver or the Chinese enterprise’s representative shall produce the customs supervision record book on means of transport and relevant documents to the border-gate Customs Branch for checking the information already certified by the Customs Branch managing the place of goods delivery and receipt. If seeing that the information is consistent, the customs officer carrying out customs procedures for the vehicle shall sign and append a certification seal to the customs supervision record book and return it to the driver or representative. If seeing that the information inconsistent or detecting signs of violation (for example, the time of transportation is unreasonable), the border-gate Customs Branch shall verify and handle the violations according to regulations (if any);

b.4/ The border-gate Customs Branch shall carry out customs procedures for the vehicle on exit according to the Ministry of Finance’s Circular No. 42/2005/TT-BTC of March 27, 2015.

3. Management of goods

a/ Border-gate Customs Branches and Customs Branches managing places of goods delivery and receipt shall carry out customs procedures and conduct customs inspection and supervision for goods which are transported and delivered in the Vietnamese territory according to the regulations applicable to imported and exported goods which are transported under customs supervision in the Customs Law, the Commercial Law, the Government’s Decree No. 08/2015/ND-CP and Decree No. 187/2013/ND-CP, and the guidance of the Ministry of Finance and the General Department of Customs;

b/ For goods transported in container for delivery in the Vietnamese territory which are declared to be full container load (FLC) freights, border-gate Customs Branches and Customs Branches managing places of goods delivery and receipt shall carry out customs procedures and conduct inspection and supervision according to regulations on customs procedures for goods carried by intermodal freight transport, provided customs supervision can be ensured according to regulations;

c/ Goods transported in container to container freight stations (CFSs) for delivery in the Vietnamese territory, which are declared to be less-than-container (LCL) or less-than-truckload (LFT) freights,  shall be transported to CFSs where customs offices are based.

4. In case customs offices have sufficient grounds to prove violations of law committed in the course of transporting goods in the Vietnamese territory, they shall immediately notify such to customs authorized supervision agents for coordinated handling. The bank deposit shall be used to pay related expenses and losses. In case these expenses and losses are higher than the deposit amount, the customs authorized supervision agents and Chinese enterprises shall fully pay these expenses and losses.

Article 8. Effect

1. This Circular takes effect 45 days after the date of signing and ceases to be effective on February 10, 2017.

2. In the course of implementation, if the relevant documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

3. Customs authorized supervision agents shall comply with relevant regulations and this Circular.

4. Any problems arising in the course of implementation of this Circular shall 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