Circular No. 49/2015/TT-BTC dated April 14, 2015 of the Ministry of Finance providing for customs procedures for mails, postal matters and parcels, imports and exports sent via postal services of designated enterprises

CIRCULAR

Providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises[1]

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

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;

Pursuant to November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to June 17, 2010 Law No. 49/2010/QH12 on Post;

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

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 47/2011/ND-CP of June 17, 2011, detailing a number of contents of the Law on Post;

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;

At the proposal of the General Director of Customs;

The Minister of Finance promulgates the Circular providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises (below collectively referred to as postal articles).

Article 2. Subjects of application

1. Enterprises designated in accordance with the Law on Post (below referred to as enterprises);

2. Organizations, agencies and individuals that have postal articles imported or exported via postal services;

3. Customs offices; customs officers.

Article 3. Places of customs clearance

Customs procedures for postal articles shall be carried out at the offices of  Post Customs Branches, Express Delivery Service Customs Branches and International Airport Customs Branches (below collectively referred to as Customs Branches).

Article 4. Some particular provisions

1. For imported and exported mails

Imported and exported mails sent via postal services are subject to customs supervision in the form of customs sealing of enterprises’ special-use packings or vehicles for international mail delivery.

2. Postal articles in imported and exported diplomatic and consular bags

a/ When being imported or exported, postal articles in diplomatic and consular bags shall be exempted from customs declaration and inspection;

b/ When having grounds to confirm that diplomatic or consular bags violate regulations on privileges and immunities, the General Director of Customs shall decide to inspect and handle these bags according to Clause 3, Article 57 of the Customs Law.

3. Customs declaration

a/ For postal articles, customs declarants may be enterprises, goods owners or those authorized by goods owners in case goods are gifts, donations or baggage consigned before or after the trips of persons on entry or exit; customs clearance agents shall make customs declaration;

b/ Customs declaration shall be made electronically, except the cases of paper declaration prescribed in Clause 2, Article 25 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures for implementation of, the Customs Law regarding customs procedures, and customs inspection, supervision and control (below referred to as Decree No. 08/2015/ND-CP of January 21, 2015);

c/ Enterprises may fill in 1 (one) declaration form, enclosed with a detailed list of duty-free or -exempt imported and exported postal articles made according to form No. HQ01-BKHBC issued together with this Circular for goods exempted from import duty or export duty or value-added tax or eligible for the tax rate of 0% of different goods owners, which are handled in a work shift;

d/ Enterprises shall fill in a separate customs declaration form in case the goods owners so request; goods are subject to duty and tax; goods are imported or exported under permits and subject to specialized management by ministries and ministerial-level; goods are subject to quarantine, food safety inspection or quality inspection; and goods are luggage of persons on entry or exit.

4. In case taxes are paid in cash, a separate tax receipt shall be made for each lot or parcel of goods according to Section 5, Chapter II of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, providing customs procedures, inspection and supervision; import duty, export duty and tax administration of imported and exported goods (below referred to as the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015).

5. Responsibilities of enterprises

a/ To classify postal articles according to Points b, c and d, Clause 3 of this Article for customs declaration on the basis of information shown on their parcels and bales or declaration forms CN22 or CN23 of the Universal Postal Union;

b/ To carry out customs procedures on behalf of goods owners (unless goods owners wish to carry out customs procedures by themselves);

c/ To produce dossiers and postal articles to customs officers for inspection upon request and witness the physical inspection of postal articles;

d/ To pay taxes, charges and other amounts (if any) according to current regulations;

e/ To comply with the policies on management of imported and exported postal articles and the law on taxes, charges and other payments, in case enterprises carry out customs procedures on behalf of goods owners for imported and exported postal articles (except mails, diplomatic and consular bags);

g/ To manage exported postal articles and organize the delivery of imported postal articles after customs procedures are completed;

h/ To ensure that their special-use vehicles and packings meet conditions for customs sealing;

i/ To install a monitoring equipment system connected to customs offices to serve customs supervision at areas where postal articles are opened and divided;

k/ In case competent agencies issue written notices that postal articles cannot be imported or exported and shall be disposed of according to current regulations on management of imported and exported postal articles, to notify and explain the reason to goods owners;

l/ To dispose of undeliverable postal articles for which import duty or export duty has been paid. To submit tax refund dossiers and refund paid taxes according to regulations.

6. Responsibilities of Customs Branches

a/ To carry out customs procedures and conduct customs inspection and supervision of imported and exported postal articles according to current regulations;

In case postal articles are ineligible for import or export, Customs Branches shall notify the reason to enterprises for returning these articles to goods owners. Particularly, postal articles containing goods on the list of those banned from import or export shall be disposed of in accordance with law;

b/ To handle overpaid duty, tax and fine amounts and conduct tax and duty assessment according to Articles 48 and 49 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

c/ To consider import or export duty exemption for the cases specified in Section 2, Chapter VII of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

d/ To consider tax reduction, refund and tax payment extension according to Sections 3 and 4, Chapter VII of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015.

7. Responsibilities of customs declarants who are goods owners or persons authorized by goods owners prescribed in Clause 3, Article 5 of Decree No. 08/2015/ND-CP of January 21, 2015:

a/ To make customs declaration according to Points b and d, Clause 3, Article 4 of this Circular;

b/ To produce dossiers and postal articles to customs officers for inspection upon request and witness the physical inspection of postal articles;

c/ To pay duties, taxes, charges and other amounts (if any) according to current regulations.

Chapter II

CUSTOMS PROCEDURES FOR IMPORTED AND EXPORTED POSTAL ARTICLES

Article 5. Customs dossiers

1. For exported postal articles, a customs dossier must comprise:

a/ A customs declaration of exported goods (in electronic form) with the information prescribed in Appendix II to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

In case of making paper declaration according to Clause 2, Article 25 of Decree No. 08/2015/ND-CP of January 21, 2015, the customs declarant shall fill in and submit two original customs declarations according to form HQ/2015/XK provided in Appendix IV to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

b/ The export permit, for goods for which export permits are required: 1 original, for one-off exportation, or 1 copy enclosed with the reconciliation monitoring slip, for multiple exportation;

c/ A notice of exemption from inspection or notice of inspection results issued by a specialized inspection agency in accordance with law: 1 original;

d/ The certificate of registration of the right to import and export issued by the Ministry of Industry and Trade, for foreign traders without presence in Vietnam, or the investment certificate issued by a competent agency certifying the right to import and export, for foreign-invested enterprises: 1 copy.

2. For imported postal articles, a customs dossier must comprise:

a/ A customs declaration of imported goods (in electronic form) with the information prescribed in Appendix II to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

In case of making paper declaration according to Clause 2, Article 25 of Decree No. 08/2015/ND-CP of January 21, 2015, the customs declarant shall fill in and submit two original customs declarations made according to form HQ/2015/NK provided in Appendix IV to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

b/ A commercial invoice (if any): 1 copy;

c/ A bill of lading. If having no bill of lading, the customs declarant shall declare the code of the parcel or bale or submit a copy of the detailed list of parcels and bales made by the enterprise;

d/ Other documents as prescribed by law for each specific case:

d.1/ The import permit, for parcels and bales of goods for which import permits are required; the notice of inspection exemption or notice of inspection results issued by a specialized inspection agency as prescribed: 1 copy;

d.2/ For parcels and bales of goods subject to value declaration according to the Ministry of Finance’s regulations, the customs declarant shall fill in and send to the customs e-data processing system (below referred to as the system) a value declaration in the form of electronic data or submit to the customs office two original paper value declarations made according to the form provided in the Ministry of Finance’s circular on customs valuation of imported and exported goods.

For parcels or bales which are qualified for application of the transaction value-based method, customs declarants are not required to fill in and submit value declarations if they have declared the goods value on the import declarations while the taxable value is automatically calculated by the system;

d.3/ A written certification of donation issued by a competent agency, for cases in which imported goods are donated goods: 1 copy;

d.4/ A notice, decision or agreement of presentation as gifts, for postal articles of enterprises, organizations or agencies: 1 copy;

d.5/ Documents certifying the origin as prescribed at Point g, Clause 2, Article 16 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015: 1 original;

d.6/ A certificate of registration of the right to import and export issued by the Ministry of Industry and Trade, for foreign traders without presence in Vietnam, or the investment certificate granted by a competent authority certifying the right to import and export, for foreign-invested enterprises: 1 copy.

3. In case of carrying out customs procedures electronically, the documents mentioned at Points b and c, Clause 1, Points d.1, d.5 and d.6, Clause 2 of this Article shall be submitted in electronic form. For cases which require examination of paper documents, customs declarants shall submit these documents to the Customs Branches carrying out customs procedures.

4. For cases of applying the national single-window mechanism, specialized state management agencies shall send the documents mentioned at Point b, Clause 1 and Point d.1, Clause 2 of this Article in electronic form via the integrated information system. Customs declarants are not required to submit such documents but fill the information thereon in the customs declaration forms; for cases which require examination of paper documents, customs declarants shall submit these documents to the Customs Branches carrying out customs procedures.

Article 6. Paper customs procedures for imported and exported postal articles

1. Customs procedures for imported and exported postal articles not liable to duty or exempted from duty (below referred to as duty-free imported and exported postal articles)

a/ Responsibilities of customs declarants:

a.1/ To comply with Points c and d, Clause 3, Article 4 of this Circular;

a.2/ To write information about each imported or exported postal article on a separate line and fill in all items in form HQ01-BKHBC issued together with this Circular;

a.3/ To produce dossiers and duty-free imported and export postal articles for inspection at the request of the customs office; to witness the physical inspection of postal articles;

b/ Responsibilities of Customs Branches:

b.1/ To receive and examine dossiers; compare declared contents;

b.2/ To inspect duty-free imported and exported postal articles with screening machines and:

b.2.1/ In case screening results are consistent with declared information, to give certification for customs clearance and preserve dossiers according to regulations;

b.2.2/ In case the screening results show suspicious signs, to open the postal articles for physical inspection.

2. Procedures for duty-liable imported and exported postal articles:

a/ Responsibilities of customs declarants:

a.1/ To fill in customs declaration form No. HQ/2015/XK, for exported goods, or No. HQ/2015/NK, for imported goods, provided in Appendix IV to Circular No. 38/2015/TT-BTC of March 25, 2015, for each postal article;

a.2/ To produce to the customs office for inspection:

a.2.1/ Customs dossiers, for goods which are allowed to go through the “yellow” channel (channel 2) or;

a.2.2/ Customs dossiers and goods parcels or bales, for goods which are required to go through the “red” channel (channel 3);

a.3/ To pay duties, taxes, fees and other amounts according to current regulations;

a.4/ To comply with other decisions of customs offices in accordance with law;

b/ Responsibilities of Customs Branches:

b.1/ To receive, register and process completed declaration forms according to Clause 5, Article 26 of Decree No. 08/2015/ND-CP of January 21, 2015;

b.2/ To examine dossiers according to Article 27 of Decree No. 08/2015/ND-CP of January 21, 2015;

b.3/ To conduct physical inspection according to Article 29 of Decree No. 08/2015/ND-CP of January 21, 2015;

b.4/ To decide to release or grant customs clearance to imported and exported postal articles according to Articles 33 and 34 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

b.5/ To assess duties and taxes, handle violations and conduct post-customs clearance inspection in accordance with law.

Article 7. E-customs procedures for imported and exported postal articles

1. Responsibilities of customs declarants

a/ To make declaration according to Article 18 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

b/ To receive feedback from the system according to Clause 3, Article 19 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

c/ On the basis of customs inspection results notified by the system, to implement the provisions of Article 19 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

d/ To make supplementary declaration according to Article 20 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

dd/ To produce to customs offices for inspection:

dd.1/ Customs dossiers, for goods which are allowed to go through the “yellow” channel (channel 2); or

dd.2/ Customs dossiers and goods parcels or bales, for goods which are required to go through the “red” channel (channel 3);

e/ To comply with decisions on release or customs clearance of imported or exported postal articles according to Articles 33 and 34 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

g/ To comply with other decisions of customs offices in accordance with law;

2. Responsibilities of customs offices

a/ To receive, examine, register and process customs declarations according to Clauses 1, 2, 3 and 4, Article 26 of Decree No. 08/2015/ND-CP of January 21, 2015;

b/ To carry out procedures for supplementary declaration of customs dossiers according to Point b, Clause 3, Article 20 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

c/ To examine dossiers according to Article 27 of Decree No. 08/2015/ND-CP of January 21, 2015; Section 3, Chapter II of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

d/ To conduct physical inspection according to Article 29 of Decree No. 08/2015/ND-CP of January 21, 2015;

dd/ To release or grant customs clearance for imported and exported postal articles according to Point a.2, Clause 1, Article 33 and Clause 2, Article 34 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

e/ To assess duties and taxes, handle violations and conduct post-customs clearance inspection as prescribed.

Chapter III

CUSTOMS MANAGEMENT OF POSTAL ITEMS COLLECTED OUTSIDE THE COUNTRY AND TRANSPORTED INTO VIETNAM FOR CLASSIFICATION, DIVISION AND SELECTION FOR DELIVERY OVERSEAS

Article 8. Customs declaration for postal items collected outside the country and transported into Vietnam for classification, division and selection for delivery overseas

Before collected items arrive in Vietnam, for imported items, or are delivered overseas, for exported items, enterprises shall, based on information on airway bills, fill in form HQ02-BKHBCN or HQ03-BKHBCX issued together with this Circular, and transmit e-data to the computer system of the Customs Branches managing supervision sites.

Article 9. Customs supervision of postal items collected outside the country and transported into Vietnam for classification, division and selection for delivery overseas

1. Postal items collected outside the country and transported into Vietnam for classification, division and selection for delivery overseas (below referred to as collected items) are subject to supervision by international airport Customs Branches and Customs Branches managing customs inspection and supervision sites where collected items are classified, divided and selected for delivery overseas (below referred to as supervision sites).

2. Responsibilities of enterprises

a/ To manage collected items while they are kept in Vietnam, not to sell collected items into the mainland;

b/ To develop software for management of warehoused and ex-warehoused goods and get connected to the customs office’s computer network to serve management work;

c/ To ensure that warehouses, areas where collected items are classified, divided and selected and transporting vehicles meet supervision conditions and install with a camera system connected to the customs office;

d/ To electronically transmit data declared on form HQ02-BKHBCN two hours in advance, for those transported in over-6 hour flights, or 1 hour in advance, for those transported in under-6 hour flights;

dd/ To deliver collected items overseas right after completion of classification, division and selection without leaving these items backlogged at supervision sites;

e/ In case some collected items are backlogged:

e.1/ To give written explanations about and state solutions to the situation to the customs office;

e.2/ To comply with the Ministry of Finance’s Circular No. 203/2014/TT-BTC of December 22, 2014, guiding the handling of backlogged goods in areas of customs operation;

f/ To submit periodical reports (according to form HQ04-TKHBCXNT) once every 6 months before the 15^th of the subsequent month;

g/ To submit monthly liquidations of delivered items (made according to form HQ05-TKHBCXNT issued together with this Circular) before the 5^th of the subsequent month.

3. Responsibilities of Customs Branches 

To conduct customs supervision of collected items as follows:

a/ To manage goods by opening a book or using software connected between customs offices and enterprises;

b/ To receive detailed lists of imported and exported postal articles transmitted electronically from enterprises;

c/ Based on advance information about collected items, customs offices shall conduct analysis and assessment on the basis of risk management or available professional information to decide to inspect parcels and bales which show suspicious signs;

d/ To supervise collected items transported en route from aviation warehouses to supervision sites and vice versa; to directly or via camera supervise collected items stored at warehouses;

dd/ To coordinate with enterprises in conducting non-intrusive inspection of collected items by screening machines. If detecting signs of violation of the customs law, customs officers shall request enterprises to open postal articles for physical inspection;

e/ In case collected items are on the list of unacceptable or banned postal articles prescribed in Article 25 of the Universal Post Convention or are banned by law from trading, import or export, to make written records of violations and handle them as prescribed;

f/ Based on periodical reports submitted once every six months by enterprises, to check and compare collected items left at supervision sites, record in the monitoring book or software; and inspect backlogged items by screening machines before returning them to countries of origin (if any);

g/ To liquidate lists of imported and exported postal articles on paper or electronically;

h/ If there are any backlogged items, to approve written explanations of enterprises and implement the Ministry of Finance’s Circular No. 203/2014/TT-BTC of December 22, 2014, guiding the handling of backlogged goods in areas of customs operation.

Chapter IV

PROCEDURES FOR IMPORTED AND EXPORTED POSTAL ARTICLES IN BORDER-GATE TRANSFER

Article 10. Provisions applicable to imported and exported postal articles in border-gate transfer

1. Exported postal articles in border-gate transfer are exported postal articles which have been cleared from customs procedures and are transported from Custom Branches where export procedures are carried out (Express Delivery Service Customs Branches, Post Customs Branches or International Airport Customs Branches) to Customs Branches of the border gates of exportation for export.

2. Imported postal articles in border-gate transfer are imported postal articles which have not yet been cleared from customs procedures and are transported from the Customs Branches of the border gates of importation (the place of arrival in Vietnam) to a Customs Branch (Express Delivery Service Customs Branch, Post Customs Branch or International Airport Customs Branch) for completion of import procedures.

3. Misconsigned (misrouted) imported postal article in border-gate transfer is a postal article which is transported from the Customs Branch (Express Delivery Service Customs Branch, Post Customs Branch or International Airport Customs Branch) of the place of arrival to the Customs Branch (Express Delivery Service Customs Branch, Post Customs Branch or International Airport Customs Branch) of the locality of destination according to the recipient’s address indicated on its packing.

4. Imported and exported postal articles in border-gate transfer shall be transported along prescribed routes to designated places in accordance with the schedule indicated in customs dossiers and subject to customs supervision in the form of customs sealing.

During transportation, imported and exported postal articles in border-gate transfer and customs seals shall be preserved in their original conditions. Any accidents or force majeure circumstances occurring during transportation shall be immediately notified to the customs office or People’s Committee of the nearest commune, ward or township for written certification.

Article 11. Customs procedures for imported and exported postal articles in border-gate transfer

1. Places of customs clearance: The Customs Branch in the locality which is the postal article’s first place of departure (for exported postal articles) or the Customs Branch in the locality which is the postal article’s final place of arrival (for imported postal articles).

2. A customs dossier must comprise:

a/ A transportation declaration with items prescribed in Section 6 of Appendix II to the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

b/ The bill of lading; if having no bill of lading, the customs declarant shall declare codes of goods parcels and bales or submit the detailed list of goods parcels and bales made by the enterprise: 1 copy.

3. The customs clearance must follow the order prescribed for goods transported under customs supervision, specifically as follows:

a/ Responsibilities of the customs declarant:

a.1/ To make a separate transportation declaration, covering information on the vehicle and its registration number, the quantity of goods parcels and bales, the code of the container, total weight, customs seal and accompanying papers;

a.2/ In case the declaration is put through channel 1 and approved by the system, the customs declarant shall print out the notice of approval for transportation and produce it to the customs office managing the place of departure for certification of goods going through the supervision area;

a.3/ In case the declaration is put through channel 2, the customs declarant shall produce the dossier prescribed in Clause 2 of this Article to the customs office managing the place of departure for inspection and certification of goods going through the supervision area;

a.4/ To modify and supplement the transportation declaration according to the customs office’s notice;

b/ Responsibilities of the customs office managing the place of departure:

b.1/ To examine the dossier if so required by the system and guide the customs declarant to modify or supplement the transportation declaration (if necessary);

b.2/ To properly seal the postal article’s containers and make an input in the system;

b.3/ To approve the transportation declaration;

b.4/ To update information on the departure of the imported goods lot to the system;

b.5/ To keep track of information about the goods transported under customs supervision;

c/ Responsibilities of the customs office of the place of arrival:

c.1/ To examine and check the customs seals (if any);

c.2/ To update information about the arrival of goods to the system.

Chapter V

PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, NARROWING AND REARRANGEMENT OF CUSTOMS INSPECTION SITES FOR POSTAL ARTICLES

Article 12. Conditions for establishment of customs inspection and supervision sites for postal articles

A customs inspection and supervision site for postal articles (below referred to as site) must meet the following conditions:

1. Being at least 1,000 m² large suitable to the operation of the enterprise;

2. Ensuring working conditions for customs offices such as working office, place for goods inspection, place for installing equipment (screening machines, etc.), warehouse for storing exhibits of violation.

3. Having fencing walls, cameras, electronic scales and screening machines. Goods brought in and out of the site shall be managed by a computer system connected to the customs office’s supervision system.

4. Enterprises that invest in the construction of customs inspection and supervision sites must obtain an investment certificate or a postal license or a notice of postal activities granted by a competent agency in accordance with the law on post.

Article 13. Dossiers for establishment of customs inspection and supervision sites by enterprises    

A dossier for establishment of a customs inspection and supervision site shall be made in 2 sets each comprising the following papers:

1. A written request for establishment of a customs inspection and supervision site, made by the enterprise, clearly stating the necessity for establishing the site, projected location, area and conditions on physical and technical infrastructure foundations: 1 original.

2. Economic and technical justifications on the construction of the site (covering the ground plan, surveillance camera system, screening machines, computer system and working office of the customs office): 1 copy.

3. Operation regulation of the site: 1 original;

4. Papers proving lawful land-use rights: 1 copy.

5. Certificate of satisfaction of conditions for fire prevention and fighting granted by a competent state management agency: 1 copy.

6. The postal license or written certification of postal activities issued by the Ministry of Information and Communications: 1 copy.

Article 14. Order of establishment

1. The enterprise shall send the dossier for establishment of a customs inspection and supervision site prescribed in Article 13 of this Circular to the Customs Department of the province or centrally run city where the site is expected to be established.

2. Issuance of an establishment decision

a/ The Customs Department of the province or centrally run city where the site is expected to be established shall receive the dossier from the enterprise;

b/ Within 10 working days after receiving a complete dossier, the provincial-level Customs Department shall examine the dossier, conduct site inspection; evaluate the satisfaction of the establishment conditions and send its report and proposal to the General Department of Customs (in case all establishment conditions are met);

c/ Within 5 working days after receiving the provincial-level Customs Department’s report, enclosed with the dossier for establishment, the General Director of Customs shall issue a decision on establishment of the site or a written reply, in case the enterprise fails to meet the prescribed conditions.

Article 15. Termination and suspension of operation of sites

1. Termination of operation

a/ Cases in which a site shall terminate operation

a.1/ The enterprise requests in writing the termination of operation of the site;

a.2/ Past 6 months after the issuance of the establishment decision, the enterprise fails to put the site into operation without plausible reasons;

a.3/ The site fails to meet the conditions for customs inspection and supervision prescribed in Article 12 of this Circular;

a.4/ The enterprise has committed administrative violations of the customs law three times in a year and is fined for each violation at a level beyond the competence of district-level Customs Brach directors;

a.5/ The period of operation suspension prescribed at Point dd, Clause 2 of this Article has expired;

b/ Competence to issue operation termination decisions: The General Director of Customs shall issue decisions on termination of operation of sites;

c/ Order of termination of operation of a site and settlement time limit:

c.1/ The provincial-level Customs Department shall conduct inspection and then report and propose the General Department of Customs to consider terminating the operation of the site:

c.1.1/ Within 5 working day after receiving the enterprise’s written request for operation termination;

c.1.2/ Within 30 days after the expiration of the time limit prescribed at Point a.2 of this Clause, in case the enterprise fails to submit to the provincial-level Customs Department a document explaining and requesting the extension of the deadline for operation commencement. In case the enterprise submits such a document, the provincial-level Customs Department shall consider and grant only one extension conforming with the request of the enterprise and not exceeding 6 months after the date the General Director of Customs issues the site establishment decision;

c.1.3/ Upon detecting a case prescribed at Point a.3 or a.4 of this Clause;

c.1.4/ Within 30 day after the deadline for operation commencement, in case the deadline for operation commencement has been extended for more than 6 months from the date the General Director of Customs issues the site establishment decision;

c.2/ Within five (5) working days after receiving the provincial-level Customs Department’s report, the General Director of Customs shall consider and issue a decision to terminate the operation of the site.

2. Suspension of operation of a site

a/ In case the site no longer operates because there is no postal article and the enterprise submits a written request for suspension of operation of the site;

b/ Competence to issue a notice of suspension of operation of the site:

b.1/ The director of the provincial-level Customs Department shall issue a notice of suspension of operation of the site for 6 months;

b.2/ In case the site is to be suspended from operation for more than 6 months, the General Director of Customs shall issue a notice of suspension of operation of the site;

c/ Order of suspending the operation of the site and settlement time limit:

c.1/ Within 4 (four) working days after receiving the enterprise’s written request for suspension of operation of the site, the director of the provincial-level Customs Branch shall issue a notice of suspension of operation of the site;

c.2/ For the case prescribed at Point b.2 of this Clause, within 4 (four) working days after receiving the provincial-level Customs Department’s report and proposal and the enterprise’s request, the General Director of Customs shall consider and issue a notice of suspension of operation of the site;

d/ During the operation suspension period, the site shall not be placed under customs supervision;

dd/ Within the operation suspension period, if the enterprise submits a written request for resumption of operation, the provincial-level Customs Department shall examine the establishment and operation conditions. If these conditions are met, it shall issue a document permitting the resumption of operation or propose the General Director of Customs to permit the operation, for the case prescribed at Point b.2 of this Clause. In case these conditions are not met or past 30 days from the expiration of the operation suspension period, if the enterprise does not submit a written request for resumption of operation, the director of the provincial-level Customs Department shall propose the General Director of Customs to consider and terminate the operation of the site according to Clause 1 of this Article.

Article 16. Procedures for relocation, expansion, narrowing and rearrangement of sites

1. In case an enterprise wishes to narrow, expand or rearrange a site already established under the General Department of Customs’ decision or wishes to relocate a site established under the General Department of Customs’ decision to a new place meeting the conditions prescribed in Article 12 of this Circular, it shall make and send to the provincial-level Customs Department one dossier set, for cases of expansion or narrowing of sites, or 2 dossier sets, for case of relocation. A dossier set must comprise:

a/ A written request for relocation, expansion, narrowing or rearrangement of the site (1 original);

b/ The diagram of warehouses to be relocated, expanded, narrowed or rearranged (1 original);

c/ Lawful documents proving the right to use the expanded or relocated warehouses; or agreement with the land owner on the rearrangement of the site (1 copy).

2. Within 15 working days after receiving a complete and valid dossier, the director of the provincial-level Customs Department shall examine the dossier, conduct field inspection and decide to approve the expansion, narrowing or rearrangement of the site; or issue a written reply to the enterprise, in case of failure to meet the prescribed conditions. For cases of relocation, the provincial-level Customs Department shall send the dossier and its proposal to the General Director of Customs.

3. Within 5 (five) working days after receiving the provincial-level Customs Department’s report, the General Director of Customs shall issue a decision approving the relocation of the site.

Article 17. Transfer of the right to commercially operate sites

1. Procedures for transfer of the right to commercially operate a site:

a/ The enterprise that is commercially operating the site under the General Department of Customs’ decision shall make a written request for transfer of the right to commercially operate the site; complete relevant customs procedures and fulfill tax obligations before requesting the transfer of the right;

b/ The enterprise acquiring the right to commercially operate the site shall carry out procedures for the transfer of the right;

c/ A dossier of right transfer must comprise:

c.1/ A written request for transfer of the right to commercially operate the site, clearly stating the terms agreed between the transferor and transferee and bearing the signatures of their representatives and seals: 1 original;

c.2/ The transferee’s papers prescribed in Clauses 4 and 6, Article 13 of this Circular;

c.3/ The papers prescribed in Clauses 3 and 5, Article 13 of this Circular, if there are any changes compared to the establishment dossier;

d/ Within 7 working days after receiving a complete dossier of request for transfer of the right to commercially operate the site, the provincial-level Customs Department shall report and propose the General Department of Customs to issue a decision to approve the transfer. It is not required to conduct field inspection if there is no change in the actual state of the site already approved upon establishment.        

2. Procedures for change of names of owners:

a/ The enterprise that is commercially operating the site under the General Department of Customs’ decision shall submit a written request for change of the name to the General Department of Customs, enclosed with documents proving that the change of the enterprise’s name has been certified by the agency licensing the establishment of the enterprise in accordance with the laws on investment and enterprises (1 copy);

b/ Within 5 days after receiving a complete and valid dossier, the General Director of Customs shall issue a document recognizing the change of the name in the site establishment decision.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 18. Effect

1. This Circular takes effect on May 29, 2015. To annul the Minister of Finance’s Circular No. 99/2010/TT-BTC of July 9, 2010, providing customs procedures for postal matters and parcels, imports and exports sent via the postal service.

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.

Article 19. Organization of implementation

1. The General Director of Customs shall direct Directors of related provincial-level Customs Departments to organize management, supervision and implementation of this Circular.

2. For customs declarations registered before the effective date of this Circular, the Minister of Finance’s Circular No. 99/2010/TT-BTC of July 9, 2010, providing customs procedures for postal matters and parcels, imports and exports sent via the postal service, shall apply.

Any problems arising in the course of implementation should be reported to the Ministry of Finance (the General Department of Customs) for consideration and guidance.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN