Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Ministry of Finance on amending and supplementing a number of Articles of Circular No. 49/2015/TT-BTC of April 14, 2015, prescribing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, and Circular No. 191/2015/TT-BTC of November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services

CIRCULAR

Amending and supplementing a number of Articles of Circular No. 49/2015/TT-BTC of April 14, 2015, prescribing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, and Circular No. 191/2015/TT-BTC of November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to November 14, 2008 Law on Excise Tax, and the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Law on Excise Tax;

Pursuant to June 3, 2008 Law on Value-Added Tax, and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration;

Pursuant to the November 29, 2006 Law on Tax Administration, the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Tax Laws;

Pursuant to the June 17, 2010 Law on Post;

Pursuant to the Government’s Decree No. 68/2016/ND-CP of July 1, 2016, prescribing conditions for trading in duty-free goods, warehouses and storing yards, places for carrying out customs procedures, cargo rallying, and customs inspection and supervision;

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, and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, 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 provisions of the Law on Post;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, 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 amending and supplementing a number of articles of Circular No. 49/2015/TT-BTC of April 14, 2015, prescribing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, and Circular No. 191/2015/TT-BTC of November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services.

Article 1.To amend and supplement a number of articles of Circular No. 49/2015/TT-BTC of April 14, 2015, prescribing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises

1. To add the following Clause 4 to Article 2:

“4. Enterprises dealing in places of rallying, centralized inspection and supervision of postal and express mail items.”

2. To amend and supplement Article 3 as follows:

“Article 3. Places of customs clearance

Places of customs clearance must comply with Clause 2, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018.”

3. To amend Clause 3; amend Points a and g of, and add Points m and n to, Clause 5; amend Points b, c and d of, and add Points dd and e to, Clause 6; and amend Clause 7, Article 4 as follows:

“3. Customs declaration

a/ Customs declarants shall make customs declarations electronically. For the case specified in Clause 12, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of 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 (below referred to as Decree No. 59/2018/ND-CP), customs declarants may choose to make electronic or paper customs declarations.

b/ Based on consignment information of goods owners on declaration form CN22 or CN23, postal item identification number E1QT, dossiers and documents of import or export parcels or bales, information provided by goods owners to enterprises and internal warning information of enterprises about the difference between information provided by goods consignors about goods and goods value and actual state of goods and relevant documents (if any), goods shall be divided into the following groups:

b.1/ For export parcels and bales:

b.1.1/ Group 1: Export parcels and bales that satisfy the following conditions:

b.1.1.1/ Having the customs value of under VND five million (5,000,000 Vietnam dong);

b.1.1.2/ Being exempt from export duty or liable to export duty at the rate of 0%;

b.1.1.3/ Being not subject to export license or specialized inspection.

b.1.2/ Group 2: Export parcels and bales other than those of group 1; export parcels and bales of group 1 for which the goods owners or persons authorized by the goods owners wish to carry out customs procedures by themselves; parcels and bales accompanied by internal warning information of enterprises; and parcels and bales whose customs value is doubtful.

b.2/ For import parcels and bales:

b.2.1/ Group 1: Import parcels and bales whose customs value is within the import duty-free limit under Articles 8 and 29 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty (below referred to as Decree No. 134/2016/ND-CP) and which are not subject to import license or specialized inspection.

b.2.2/ Group 2: Import parcels and bales other than those of group 1; import parcels and bales of group 1 for which the goods owners or persons authorized by the goods owners wish to carry out customs procedures by themselves; parcels and bales accompanied by internal warning information of enterprises; and parcels and bales whose customs value is doubtful.

c/ In case of lacking information on electronic or paper declaration form CN22 or CN23 or postal item identification number E1QT (according to the form set by the Universal Postal Union provided together with this Circular) for goods grouping and customs declaration, enterprises shall check in advance parcels and bales in areas with surveillance cameras under the supervision by customs officers:

c.1/ When there is a difference in information about goods names on declaration form CN22 or CN23 or postal item identification number E1QT compared to the actual state of parcels and bales, the customs officer shall make 2 written records of such difference bearing the enterprise’s certification to be kept by the two parties. Such a record must correctly state the goods names and clearly state that the enterprise is responsible for keeping the goods intact.

c.2/ The enterprise shall divide goods into groups and make a customs declaration truthful to the actual state of goods parcels and bales or the customs office shall handle the violation in case goods parcels and bales are not permitted for import as prescribed by law.

c.3/ The enterprise shall clearly declare the serial number and date of the record mentioned at Point c.1 of this Clause in box 32 of customs declaration form HQ/2015/NK provided in Appendix IV to Circular No. 38/2015/TT-BTC of March 25, 2015, prescribing customs procedures, inspection and supervision; import duty and export duty and tax administration for imports and exports (below referred to as Circular No. 38/2015/TT-BTC), for paper customs declaration forms, or in the “Note” section for electronic customs declaration forms.

d/ In case the customs office detects that a customs declaration form is filled in for a group of goods parcels and bales in contravention of Point b of this Clause, it shall handle the violation in accordance with law. The enterprise shall keep the improperly grouped goods parcels and bales in separate areas and continue carrying out customs procedures for the properly grouped parcels and bales. The customs office shall carry out physical inspection of the improperly grouped parcels and bales upon customs clearance according to new customs declaration forms.

5. Responsibilities of enterprises

a/ To divide import and export parcels and bales into groups under Point b, Clause 3 of this Article.

g/ To manage exported postal items after they are cleared from customs procedures until they are actually exported and deliver imported postal items after they are cleared from customs procedures to addresses of consignees stated on their packages.

m/ To send notices of the time of carrying out customs procedures for goods parcels and bales on public holidays and weekends and beyond daily working time via the e-customs data processing system or in written form to customs offices. The time limit for sending notices is prescribed in Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

In case of necessity to carry out customs procedures for goods parcels and bales of enterprises within a given period which is beyond law-prescribed 8 daily working hours, the enterprise shall notify in writing its working timeframe and period of application of such working timeframe to the customs office for assigning officers to carry out customs procedures.

n/ To provide documents in customs dossiers to goods owners for keeping under regulations in case enterprises are customs declarants.

6. Responsibilities of Customs Branches

b/ To grant exemption, reduction, refund and non-collection of import duty and export duty and other taxes (if any) for imports and exports under legal documents on taxes and tax administration.

c/ To settle duty amounts, late-payment interests and overpaid fine amounts under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

d/ To carry out tax assessment under Article 48 of Circular No. 38/2015/TT-BTC and Clause 27, Article 1 of Circular No. 39/2018/TT-BTC.

dd/ Upon receiving enterprises’ notices of the time of carrying out customs procedures on public holidays and weekends and beyond the working time, to send a reply to the enterprises via the e-customs data processing system or in written form, regarding the assignment of customs officers to carry out customs procedures on public holidays and weekends and beyond the working time under Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

e/ To assign customs officers to carry out customs procedures according to the enterprises’ notices and customs offices’ replies as mentioned at Point m, Clause 5 and Point dd of this Clause.

7. Responsibilities of customs declarants that are goods owners or persons authorized by goods owners prescribed in Clause 3, Article 5 of 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, which is amended and supplemented in Clause 3, Article 1 of Decree No. 59/2018/ND-CP

To comply with Article 18 of the June 23, 2014 Customs Law and relevant provisions of this Circular.”

4. To amend and supplement Article 5 as follows:

“Article 5. Customs dossiers

1. A customs dossier for group-1 goods parcels and bales must comprise:

a/ A customs declaration form of low-value imports, for imported parcels and bales, or a customs declaration form of low-value exports, for exported parcels and bales, containing the information prescribed in Part A, Appendix I, List 1 promulgated together with this Circular.

In case of making paper customs declaration forms under Clause 12, Article 1 of Decree No. 59/2018/ND-CP, the enterprise shall submit 2 original customs declaration forms, made according to Form HQ/2015/XK or HQ/2015/NK provided in Appendix IV to Circular No. 38/2015/TT-BTC which are filled in under the guidance in Appendix II, List 1 promulgated together with this Circular.

b/ Declaration form CN22 or CN23 or postal item identification number E1QT or other equivalent transportation documents in case goods are transported by sea, air or railway or in multimodal transportation in accordance with law (for imported parcels and bales): 1 copy.

c/ Commercial invoice (if any): 1 copy.

2. A customs dossier for group-2 goods parcels and bales must comprise the documents specified in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC.”

5. To amend and supplement Article 6 as follows:

“Article 6. Paper customs procedures for imported and exported parcels and bales

1. Customs procedures for group-1 goods parcels and bales specified in this Circular:

a/ Responsibilities of enterprises:

a.1/ To fill in paper customs declaration forms under Point a, Clause 1, Article 5 of this Circular;

a.2/ To produce customs dossiers and goods parcels and bales for inspection under decisions of customs offices;

a.3/ To carry out customs procedures under Clause 2 of this Article according to declaration form CN22 or CN23 or postal item identification number E1QT or other equivalent transportation documents for goods parcels and bales inconsistent with declaration forms;

a.4/ For cases eligible for additional declaration under Clause 9, Article 1 of Circular No. 39/2018/TT-BTC, to send 2 original requests for additional declaration according to Form 03/KBS/GSQL provided in Appendix II to Circular No. 39/2018/TT-BTC and one copy of every document related to the additional declaration to the Customs Branch where the customs declaration is registered;

a.5/ For cases subject to cancellation of customs declaration forms under Point a.4, Clause 1, Article 7 of this Circular, to submit 2 original requests for cancellation of customs declaration forms, made according to Form 04/HTK/GSQL provided in Appendix II to Circular No. 39/2018/TT-BTC, to the Customs Branch where the customs declaration is registered;

a.6/ To execute decisions of customs offices under regulations;

a.7/ To certify goods parcels and bales that have gone through the customs supervision area in case of customs supervision of goods parcels and bales brought into, kept or taken out of warehouses or places.

b/ Responsibilities of customs offices:

b.1/ To receive and examine customs dossiers of enterprises;

b.2/ Heads of Customs Branches shall decide on inspection of goods with scanners on the principle of risk management:

b.2.1/ In case results of the inspection of goods parcels and bales show no suspicious sign, to grant the customs clearance for such parcels and bales under regulations;

b.2.2/ In case results of the inspection of goods parcels and bales show a suspicious sign, customs officers shall personally carry out physical inspection of such parcels and bales based on declaration form CN22 or CN23 or postal items’ identification number E1QT or other equivalent transportation documents which show a suspicious sign:

b.2.2.1/ If results of the inspection are consistent with the declared information, to grant the customs clearance for the inspected goods parcels and bales under regulations;

b.2.2.2/ If results of the inspection are inconsistent with the declared information, to handle the violation and request the enterprise to carry out the customs procedures under Clause 2 of this Article;

b.3/ To receive additionally declared dossiers, clearly stating the date and hour of receipt; to examine the completeness and validity of additionally declared dossiers; to carry out physical inspection of goods (if any); to notify inspection results in written requests for additional declaration; to return to every customs declarant one copy of the written request for additional declaration bearing certification by the customs office;

b.4/ To receive and examine enterprises’ dossiers of request for cancellation of declaration forms; to check reasons and conditions for cancellation of declaration forms and information in customs declaration forms requested to be cancelled; to notify results of the cancellation of declaration forms in written requests for cancellation; to return to every customs declarant one copy of the written request for cancellation bearing certification by the customs office. Customs officers shall cross out with inked pens, put their signatures and append their seals on the cancelled customs declaration forms, and keep them according their ordinal registration numbers;

b.5/ Customs officers shall update information of declaration forms bearing customs clearance certification to the e-customs data processing system under regulations.

2. Customs procedures for imported and exported parcels and bales of group 2 specified in this Circular:

a/ To comply with the provisions applicable to paper customs declaration forms of Circular No. 38/2015/TT-BTC which are amended and supplemented in Circular No. 39/2018/TT-BTC.

b/ The inspection of customs value, handling of results of the inspection of customs value and identification of goods origin must comply with the regulations on customs value and identification of origin of imports and exports.

c/ Procedures for cancellation of customs declaration forms must comply with Points a.5.1, a.5.2 and a.5.3, Clause 1, Article 7 of this Circular.”

6. To amend and supplement Article 7 as follows:

“Article 7. E-customs procedures for imported and exported parcels and bales

1. For goods parcels and bales of group 1

a/ Responsibilities of enterprises:

a.1/ To fill in and send all information in low-value import declaration forms or low-value export declaration forms under Point a, Clause 1, Article 5 of this Circular to the e-customs data processing system; to receive feedback from the e-customs data processing system.

a.2/ To produce customs dossiers for inspection by customs offices, for customs declaration forms required to go through the “yellow” channel. To produce customs dossiers and goods for inspection by customs offices, for customs declaration forms required to go through the “red” channel.

a.3/ To make additional declaration

a.3.1/ To make additional declaration in cases eligible for additional declaration under Clause 9, Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2/ Procedures for additional declaration:

To fill in information eligible for additional declaration under the guidance in Part A and Part C, Appendix I, List 1 promulgated together with this Circular and carry out procedures for additional declaration prescribed in Clause 9, Article 1 of Circular 39/2018/TT-BTC.

a.4/ To cancel customs declaration forms in the following cases:

a.4.1/ The cases specified in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC;

a.4.2/ Multiple customs declaration forms (with repeated information) are filled in for the same goods parcel or bale;

a.4.3/ Customs declaration forms have been filled in and procedures for destruction in Vietnam have been completed for imported parcels and bales;

a.4.4/ Customs declaration forms are filled in for group of goods parcels and bales in contravention of Point b, Clause 3, Article 4 of this Circular after the violation is handled in accordance with law;

a.4.5/ Low-value customs declaration forms contain incorrectly declared information not eligible for modification or additional declaration as prescribed in Part B, Appendix I, List 1 promulgated together with this Circular, except customs declaration forms for low-value imports for which customs clearance has been granted or which have been released and gone through the customs supervision area, and customs declaration forms for low-value exports for which customs clearance has been granted or which have been released and actually exported;

a.4.6/ Consignees refuse to receive imported parcels and bales for which customs declaration forms have been registered but customs clearance has not yet been granted.

a.5/ Procedures for cancellation of customs declaration forms:

a.5.1/ In the cases specified at Point a.4.1 of this Clause, to cancel customs declaration forms under Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.2/ In the cases specified at Points a.4.2, a.4.5 and a.4.6 of this Clause, to cancel customs declaration forms like when requested by customs declarants under Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.3/ In the cases specified at Point a.4.3 of this Clause, to cancel customs declaration forms like in cases where customs declaration forms have been registered but goods fail to comply with the regulations on specialized management and inspection after the violation is handled with an additional sanction of forcible re-export or destruction prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.4/ In the cases specified at Point a.4.4 of this Clause, to cancel customs declaration forms before filling in new ones. Procedures for cancellation of customs declaration forms are the same as those in cases where customs declaration forms are invalid for customs clearance under Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.6/ To execute decisions of customs offices under regulations

b/ Responsibilities of Customs Branches:

b.1/ To examine customs dossiers or modified or supplemented dossiers (if any) in the e-customs data processing system under Articles 23 and 24 of Circular No. 38/2015/TT-BTC, which are amended and supplemented in Clauses 12 and 13, Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC, and Clauses 9, 14, 15 and 16, Article 1 of Circular No. 39/2018/TT-BTC.

b.2/ To carry out physical inspection of goods parcels and bales under the regulations on physical inspection of goods, for imported or exported shipments undergoing procedures at border-gate Customs Branches under Clause 18, Article 1 of Circular No. 39/2018/TT-BTC, and handle customs inspection results under Clause 19, Article 1 of Circular No. 39/2018/TT-BTC.

b.3/ To grant customs clearance for goods parcels and bales under regulations.

b.4/ To cancel customs declaration forms under Points a.4 and a.5 of this Clause.

2. For goods parcels and bales of group 2

a/ Customs procedures must comply with Circular No. 38/2015/TT-BTC and amendments and supplementations in Circular No. 39/2018/TT-BTC.

b/ The inspection of customs value, handling of results of the inspection of customs value and identification of goods origin shall be carried out under the regulations on customs value and identification of origin of imports and exports.

c/ Procedures for cancellation of customs declaration forms shall be carried out under Points a.4 and a.5, Clause 1 of this Article.”

7. To add the following Article 8a:

“Article 8a. Customs supervision of imported and exported parcels and bales at places for rallying, centralized inspection and supervision of postal and express mail items

1. Responsibilities of designated enterprises or enterprises dealing in places for rallying, centralized inspection and supervision of postal and express mail items to bring, keep and take imported and exported parcels and bales into, in and out of warehouses or places

1.1. In case of connection to the e-customs data processing system

a/ In the process of loading goods parcels and bales into warehouses and places:

a.1/ To update actual information about goods parcels and bales brought into warehouses and places as specified in Form 01 provided in Appendix III, List 1 promulgated together with this Circular to the e-customs data processing system. In case there is information about the house bill of lading or declaration form CN22 or CN23 or postal item identification number E1QT in the e-customs data processing system, the time limit for updating such information is 1 hour after the completion of loading goods to warehouses or places. In case there is no information about the house bill of lading or declaration form CN22 or CN23 or postal item identification number E1QT in the e-customs data processing system, to update actual information about goods before dividing parcels and bales into groups.

a.2/ To update information about goods seeing inconsistencies (if any) as specified in Form 04 provided in Appendix III, List 1 promulgated together with this Circular and modified or supplemented information about the bill of lading or declaration form CN22 or CN23 or postal item identification number E1QT to the e-customs data processing system in case goods parcels and bales brought into warehouses or places have quantities or weight inconsistent with information declared in the e-customs data processing system.

b/ In the process of keeping goods parcels and bales in warehouses or places:

b.1/ In case there is a change in goods parcels and bales kept in warehouses or places, to update modified or supplemented information according to Form 02 or cancelled information according to Form 03 provided in Appendix III, List 1 promulgated together with this Circular to the e-customs data processing system.

b.2/ In case goods parcels and bales are no longer intact with torn or broken packages, thus causing an inconsistency in goods quantity or weight, they shall be kept in areas with surveillance cameras; enterprises shall coordinate with customs offices in making minutes of abnormalities; and update information as specified in Form 02 or 03 provided in Appendix III, List 1 promulgated together with this Circular to the e-customs data processing system.

c/ In the process of taking goods parcels and bales out of warehouses or places:

c.1/ To receive information about goods parcels and bales eligible for going through the customs supervision area from the e-customs data processing system.

c.2/ To take goods out of warehouses or places only when information on their packages is consistent with information about the goods’ eligibility for going through the customs supervision area;

c.3/ To produce goods parcels and bales for inspection by customs offices with scanners, for group-1 goods not yet physically inspected;

c.4/ To refrain from taking goods parcels and bales out of warehouses or places upon receiving the e-customs data processing system’s notices of suspension of taking goods through the customs supervision area under Clause 32, Article 1 of Circular No. 39/2018/TT-BTC; to notify such to customs declarants for contacting customs offices for handling under regulations;

c.5/ Right after taking goods parcels and bales out of warehouses or places, to update information about such goods as specified in Form 05 provided in Appendix III, List 1 promulgated together with this Circular to the e-customs data processing system;

c.6/ To send information to request cancellation of the certification of goods parcels and bales taken out of warehouses or places as specified in Form 08 provided in Appendix III, List 1 promulgated together with this Circular to the e-customs data processing system.

1.2. In case of no connection to the e-customs data processing system

a/ To take goods parcels and bales out of warehouses or places in the following cases:

a.1/ For goods parcels and bales of group 1: After obtaining customs offices’ certification that goods satisfy the conditions for going through the customs supervision area in the specification, made according to Form HQ01-BKCTHH, or list of declaration forms for low-value imports or exports for which customs clearance has been granted, made according to Form HQ06-BKTKTGT provided in List 1 promulgated together with this Circular.

a.2/ For goods parcels and bales of group 2: After obtaining customs offices’ customs clearance certification in paper customs declaration forms or customs officers’ certification (bearing their signatures and seals) in the manifest, made according to Form 30/DSHH/GSQL provided in Appendix V to Circular No. 39/2018/TT-BTC.

a.3/ For goods parcels and bales in border-gate transfer: After obtaining customs officers’ certification (bearing their signatures and seals) in the notice of approval of transportation declaration.

b/ To produce goods parcels and bales for customs inspection with scanners, for group-1 goods not yet physically inspected.

c/ To check the consistency of sealing numbers (if any), quantities and weight of actual goods parcels and bales with information declared in the list or manifest or paper customs declaration forms or notice of approval of transportation declaration for permitting such parcels and bales to go through the customs supervision area. In case of inconsistency, to promptly notify such to customs offices for handling.

d/ To refrain from taking goods parcels and bales out of warehouses or places upon receiving notices of suspension of taking goods through the customs supervision area under Clause 32, Article 1 of Circular No. 39/2018/TT-BTC; to notify such to customs declarants for contacting customs offices for handling under regulations.

dd/ To keep the list of goods eligible for going through the customs supervision area, made according to Form 30/DSHH/GSQL provided in Appendix V to Circular No. 38/2015/TT-BTC, for goods parcels and bales of group 2 subject to e-customs declaration.

2. Responsibilities of customs offices for customs supervision of imported and exported parcels and bales brought into, kept in or taken out of warehouses or places

2.1. In case of connection to the e-customs data processing system

a/ In the process of loading goods parcels and bales to warehouses or places:

To receive information about goods parcels and bales brought into warehouses or places and inconsistent information (if any) in the e-customs data processing system.

b/ In the process of keeping goods parcels and bales in warehouses or places:

b.1/ To receive modified, supplemented and cancelled information (if any); to inspect and approve the information cancellation (if any) in the e-customs data processing system.

b.2/ To check and make 2 minutes of abnormalities according to Form HQ07-BBBT provided in List 1 promulgated together with this Circular and at the same time comply with Point b.1 of this Clause for goods no longer intact or with torn or broken packages.

c/ In the process of taking goods parcels and bales out of warehouses or places:

c.1/ To send information about goods eligible for going through the customs supervision area and information about change in the status of customs declaration forms (suspended, de-suspended, or cancelled) as specified in Form 06 or 07 provided in Appendix III, List 1 promulgated together with this Circular to systems of enterprises;

c.2/ To inspect with scanners goods parcels and bales of group 1 not yet physically inspected. If inspection results are consistent with declared information, to certify the goods’ eligibility for going through the customs supervision area. If inspection results are inconsistent with declared information, to open the goods parcels and bales for direct inspection under regulations. If the direct inspection results are consistent with declared information, to certify the goods’ eligibility for going through the customs supervision area. If the direct inspection results are inconsistent with declared information, to handle violations under regulations;

c.3/ To guide customs declarants to complete customs procedures for goods shipments subject to notified suspension or not yet eligible for going through the customs supervision area;

c.4/ To receive information about goods taken out of warehouses or places from systems of enterprises;

c.5/ To consider and decide on permission for cancellation of certification that goods parcels and bales are taken out of warehouses or places in the e-customs data processing system, and send information to systems of enterprises.

2.2. In case of no connection to the e-customs data processing system

a/ To check information on the manifest or notice of approval of transportation declaration provided by customs declarants against information in the e-customs data processing system;

b/ In case of necessity to append customs seals under Clause 28, Article 1 of Circular No. 39/2018/TT-BTC and Article 10 of this Circular:

b.1/ For imported parcels and bales to be taken out of warehouses or places for transportation to places of rallying and centralized inspection and supervision as for postal and other express mail items:

b.1.1/ To inspect the exterior state of goods and carrier seals (if any) against information in customs declaration forms in the e-customs data processing system and bills of lading (if any);

b.1.2/ To make and send minutes of delivery to customs offices of places of goods arrival for further carrying out the customs procedures under regulations;

b.1.3/ To append customs seals and certify customs sealing (if any) in the e-customs data processing system.

For bulk, break bulk and out of gauge (OOG) goods that cannot be sealed, customs officers shall make a note “goods ineligible for sealing”, clearly stating other information (if any) about goods, such as name, quantity, type, code and origin, in the minutes of delivery, or take photos of goods in actual state and send them together with the minutes of delivery (if finding it necessary).

b.2/ For exported parcels and bales to be brought into warehouses or places: To check and certify the state of customs seals (if any) in the e-customs data processing system; to certify goods arrival in the e-customs data processing system.

c/ To inspect with scanners parcels and bales of group 1 not yet physically inspected. If the inspection results are consistent with declared information, to certify the goods’ eligibility for going through the customs supervision area. If the inspection results are inconsistent with declared information, to open the parcels and bales for direct inspection under regulations. If the direct inspection results are consistent with declared information, to certify the goods’ eligibility for going through the customs supervision area. If the direct inspection results are inconsistent with declared information, to handle violations under regulations;

d/ To guide customs declarants to complete customs procedures for goods shipments subject to notified suspension or not yet eligible for going through the customs supervision area;

dd/ For goods eligible for going through the customs supervision area, after certifying that goods have gone through the customs supervision area in the e-customs data processing system, customs officers shall give certification (with their signatures and seals) in documents on satisfaction of the conditions for going through the customs supervision area. If using independent transportation declaration forms, based on notices of approval of transportation declaration provided by customs declarants, customs officers shall give certification (their signatures and seals) on the first page of notices of approval of transportation declaration and hand such notices to customs declarants;

In case parcels and bales are not yet eligible for going through the custom supervision area, customs offices shall guide customs declarants in completing customs procedures under regulations;

e/ To certify that goods have gone through the customs supervision area or update information about transported goods in the e-customs data processing system after parcels and bales go through the customs supervision area, for imported parcels and bales; to certify that goods have gone through the customs supervision area in the e-customs data processing system after parcels and bales are loaded onto vehicles, for exported parcels and bales.

3. The supervision of parcels and bales transported from border gates of importation to places of rallying and centralized inspection and supervision, for postal and express mail items, andvice versamust comply with the provisions on supervision of goods brought into or taken out of off-airport cargo terminals of Circular No. 39/2018/TT-BTC.”

8. To amend and supplement Clause 1, Article 9 as follows:

“1. Postal items collected outside and then transported into Vietnam’s territory for classification, division and selection for delivery overseas (below referred to as collected items) are subject to supervision by border-gate Customs Branches and Customs Branches managing places of rallying and centralized inspection and supervision, for postal and express mail items for classification, division and selection by enterprises for delivery overseas (below referred to as places of supervision of collected items). Policies for collected items must comply with the regulations on in-transit goods.”

9. To amend and supplement Article 10 as follows:

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

1. Exported postal items in border-gate transfer are those for which customs procedures have been completed and which are transported from a place where export procedures are carried out to a place of rallying and centralized inspection and supervision for postal and express mail items, or from a place of rallying and centralized inspection and supervision for postal and express mail items to another, or from a place of rallying and centralized inspection and supervision for postal and express mail items to a border gate of exportation.

2. Imported postal items in border-gate transfer are those for which customs procedures are not yet completed and which are transported from a border gate of importation (place of their arrival in Vietnam) to a place of rallying and centralized inspection and supervision for postal and express mail items, or from a place of rallying and centralized inspection and supervision for postal and express mail items to another.

3. Places of rallying and centralized inspection and supervision for postal and express mail items mentioned in Clauses 1 and 2 of this Article are those recognized under the Government’s Decree No. 68/2016/ND-CP of July 1, 2016, prescribing the conditions for trading in duty-free goods, warehouses, storing yards, places of carrying out customs procedures and places of goods rallying and customs inspection and supervision.

4. Imported and exported postal items in border-gate transfer must be transported in prescribed routes and within the prescribed time limit stated in customs dossiers and subject to customs supervision by the method of customs sealing. In the course of transportation, imported and exported postal items in border-gate transfer must be kept intact with unbroken customs seals.

In case aforce majeureevent makes it impossible to ensure that goods are kept intact with unbroken custom seals or that goods are transported in prescribed routes and within the prescribed time limit or that vehicles remain unchanged during the transportation, enterprises or enterprises managing goods brought into or taken out of warehouses or places shall apply necessary measures to prevent or limit possible damage and promptly notify such to customs offices via hotlines on the portal of the General Department of Customs. If it is impossible to promptly notify such to customs offices, they may notify such to local public security offices, border guards or coast guards for certification, then to customs offices whenever possible for handling under regulations.”

10. To amend and supplement Article 11 as follows:

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

1. A customs dossier must comprise:

a/ An independent transportation declaration form containing the information specified in Form 07 provided in Appendix I to Circular No. 39/2018/TT-BTC. Particularly, items 7.35 and 7.37 shall be filled in as follows:

a.1/ Item 7.35 “Goods numbers (B/L, AWB, etc.)”: To fill the serial number in delivery bill CN37 or CN38. In case delivery bill CN37 or CN38 has no serial number or is missing, the enterprise shall make declaration on the principle that the first 6 characters denote the code of the outward office of exchange from which goods are consigned, followed by 2 characters being the code of the outward office of exchange where goods are received, and followed by the subsequent characters being the ordinal number created and monitored by the enterprise;

a.2/ Item 7.37 “Goods name”: To fill in with “postal item”.

b/ A bill of lading or delivery bill CN37 or CN38 or another equivalent transportation document (except imported and exported postal items transported by road): 1 copy.

In case all goods are declared in the e-manifest via the e-customs data processing system, the customs declarant that writes the dossier code notified by the customs office via the e-customs data processing system in Item “Note 1” is not required to submit a copy of the bill of lading or delivery bill CN37 or CN38 or another equivalent transportation document in the customs dossier.

2. Responsibilities of customs declarants and Customs Branches of places of goods departure and of places of goods arrival: To comply with the provisions on customs procedures for goods in transit through Vietnam’s territory of Clause 29, Article 1 of Circular No. 39/2018/TT-BTC.

Customs declarants may additionally fill in the item “vehicles” as specified in Section 6.3 of Appendix I to Circular No. 39/2018/TT-BTC on information allowed to be additionally declared after customs offices certify the registration of notification on departure regarding transportation in the e-customs data processing system (BOA) and before customs offices update information on registration of notification on arrival regarding transportation in the e-customs data processing system (BIA).

3. The customs sealing, additional declaration in customs dossiers and cancellation of independent transportation declaration forms must comply with Clause 28, Article 1 of Circular No. 39/2018/TT-BTC.

4. Enterprises dealing in places of rallying, centralized inspection and supervision for postal and express mail items and acting as customs clearance agents may carry out customs procedures in the form of independent transportation of imported and exported postal items in border-gate transfer under contracts with designated enterprises.”

11. To amend and supplement a number of forms and appendices to Circular No. 49/2015/TT-BTC as follows:

a/ To amend Form HQ01-BKHBC, Form HQ02-BKHBCN and Form HQ03-BKHBCX into Form HQ01-BKCTHH, Form HQ02-BKHBCN and Form HQ03-BKHBCX in List 1 promulgated together with this Circular.

b/ To add the following contents to List 1 promulgated together with this Circular:

b.1/ Form of printed matters as postal items: Declaration forms CN22 and CN23, postal item identification number E1QT; and delivery bill forms CN37 and CN38 (according to the forms provided by the Universal Postal Union).

b.2/ Forms HQ06-BKTKTGT and HQ07-BBBT.

b.3/ Appendices I, II and III.

Article 2.To amend andsupplement a number of articles of Circular No. 191/2015/TT-BTC of November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail service

1. To amend Clause 3 of, and add Clause 5 to, Article 2 as follows:

“3. Enterprises dealing in places for gathering and concentrated inspection and supervision of postal and express mail items.

5. Customs agents.”

2. To amend and supplement Article 3 as follows:

“Article 3. Places for carrying out customs procedures

To comply with Clause 2, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018.”

3. To amend Clause 2, Article 4 as follows:

“2. Customs declarants shall make electronic customs declaration. In the case specified in Clause 12, Article 1 of Decree No. 59/2018/ND-CP, customs declarants may choose to make electronic or paper customs declaration.”

4. To amend Clauses 3, 7, 8 and 10 of, and add Clause 11 to, Article 5 as follows:

“3. To divide imports and exports into groups under Article 6 of this Circular.

7. Based on information provided by the consignor, the enterprise shall, before unloading the goods from the vehicle on entry into warehouses, fill in information about the house bill of lading specified in Clauses 1 and 2, Article 3 of the Minister of Finance’s Circular No. 50/2018/TT-BTC of May 23, 2018, promulgating information items and document forms to be filled in when carrying out procedures for exit, entry or transit for vehicles going through airway, seaway, railway, road or riverway border gates prescribed in the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, via the e-customs data processing system.

8. To provide a (paper) manifest of imports, made according to Form HQ05-BLKHH provided in Appendix I, List 2 promulgated together with this Circular to the customs office before unloading the goods into warehouses in case no information data are available in the e-customs data processing system.

10. To send to the customs office a notice of the time of carrying out customs procedures for goods on public holidays or weekends or beyond working hours via the e-customs data processing system or in written form. Right after receiving the notice, the customs office shall issue a reply on the time of carrying out customs procedures on public holidays or weekends or beyond working hours to the enterprise via the e-customs data processing system or in written form. The time limit for sending such a notice and issuing such a reply must comply with Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

When it is necessary to carry out customs procedures for goods of the express delivery enterprise during a fixed period not coinciding with the 8-working hour period as prescribed, the enterprise shall send a notice of working hours and period of application of this timeframe to the customs office for carrying out customs procedures.

11. To provide documents in customs dossiers to the goods owner for keeping under regulations in case the express delivery enterprise is the customs declarant.”

5. To amend and supplement Article 6 as follows:

“Article 6. Division of goods into groups

1. Express delivery enterprises shall base themselves on dossiers and documents of goods, information provided by goods owners and internal warnings about the difference between information declared by consignors about goods and goods value and the actual state of goods and relevant documents (if any) to divide goods into groups as follows:

a/ Exports shall be divided into the following groups:

a.1/ Group 1: Exports being documents without commercial value;

a.2/ Group 2: Exports satisfying the following conditions:

a.2.1/ Having the customs value of under VND 5,000,000 (five million dong);

a.2.2/ Being exempted from export duty or liable to export duty at the rate of 0%;

a.2.3/ Being other than the goods subject to export permit or specialized inspection.

a.3/ Group 3: Exports other than those of groups 1 and 2; goods of group 1 or 2  for which goods owners or persons authorized by goods owners wish to carry out customs procedures by themselves; goods with internal warnings provided by enterprises; and goods with a suspicious customs value.

b/ Imports shall be divided into the following groups:

b.1/ Group 1: Imports being documents without commercial value;

b.2/ Group 2: Imports having a customs value within the import duty-exempt quota prescribed in Clause 2, Article 29 of Decree No. 134/2016/ND-CP and not subject to import license or specialized inspection;

b.3/ Group 3: Imports other than those of groups 1 and 2; goods of group 1 or 2 for which goods owners or persons authorized by goods owners wish to carry out customs procedures by themselves; goods with internal warnings provided by enterprises; and goods with a suspicious customs value.

2. In case information in goods’ dossiers and documents and information provided by goods owners are not enough for division of goods into groups and customs declaration, the express delivery enterprise shall check the goods in advance at a place with surveillance cameras and under supervision by a customs officer.

a/ When information in goods’ dossiers and documents is inconsistent with the actual state of goods, the customs officer shall make 2 written records bearing certification by the enterprise, and each party shall keep 1 record. Such a record must clearly state names of goods and the enterprise responsible for keeping the goods in their original state.

b/ The customs declarant shall divide goods into groups and make customs declaration of actual state of goods or the customs office shall handle violations in case the goods are not permitted for import as prescribed by law.

c/ The customs declarant shall declare serial number and date of the record mentioned at Point a of this Clause in the paper customs declaration form in the “Note” column according to Form HQ 01-TKTLCT in Appendix I to this Circular, or in box 32 of Form HQ/2015/NK in Appendix IV to Circular No. 38/2015/TT-BTC, for paper customs declarations, or in the “Note” section, for electronic customs declaration forms.

3. In case the customs office detects that the customs declaration form is filled in with improperly grouped goods as required in Clause 1 of this Article, it shall handle the violation in accordance with law. The express delivery enterprise shall keep the improperly grouped goods in a separate area and continue carrying out customs procedures for properly grouped goods. The customs office shall carry out physical inspection of improperly grouped goods when procedures are carried out under the new customs declaration form.”

6. To amend and supplement Article 8 as follows:

“Article 8. Customs dossiers

1. Customs dossiers for group-1 goods specified in Article 6 of this Circular are documents without commercial value containing information specified in Part A, Section I, Appendix II, List 2 promulgated together with this Circular. For paper customs declaration forms, customs dossiers include documents without commercial value made according to Form HQ 01-TKTLCT in Appendix I to this Circular.

2. A customs dossier for group-2 goods specified in Article 6 of this Circular must comprise:

a/ The low-value import declaration form or low-value export declaration form containing information specified in Part A, Section II, Appendix II, List 2 promulgated together with this Circular.

If making a paper customs declaration form under Clause 12, Article 1 of Decree No. 59/2018/ND-CP, the enterprise shall submit 2 originals of the customs declaration form, made according to Form HQ/2015/XK or Form HQ/2015/NK provided in Appendix IV to Circular No. 38/2015/TT-BTC, as guided in Part III, Appendix II, List 2 promulgated together with this Circular.

b/ The bill of lading or an equivalent transportation document, for goods transported by sea, air or railway or goods in multimodal transportation as prescribed by law (for imports): 1 copy;

c/ Commercial invoice (if any): 1 copy.

3. A customs dossier for group-3 goods specified in Article 6 of this Circular must comply with Clause 5, Article 1 of Circular No. 39/2018/TT-BTC.”

7. To amend and supplement Article 9 as follows:

“Article 9. Customs procedures for group-1 goods specified in Article 6 of this Circular

1. Responsibilities of the express delivery enterprise

a/ To fully declare information mentioned in documents without commercial value prescribed in Clause 1, Article 8 of this Circular and send such information to the e-customs data processing system; to receive feedback from this system.

In case the e-customs data processing system encounters an incident, to submit to the customs office 2 paper customs declaration forms, made according to Form HQ 01-TKTLCT in Appendix I to this Circular.

b/ To fill information required to be added as prescribed in Part A, Section I, Appendix II, List 2 promulgated together with this Circular before the customs clearance is granted for the customs declaration form:

b.1/ In case of making e-customs declaration: To additionally fill information in the customs declaration form and send it to the e-customs data processing system together with relevant documents.

b.2/ In case of making paper customs declaration: To additionally fill information in the paper customs declaration form and submit to the customs office 2 originals of such declaration form, made according to Form No. 03/KBS/GSQL in Appendix II to Circular No. 39/2018/TT-BTC, and 1 copy of every relevant document.

c/ To produce the dossier to the customs office for checking in case the customs declaration form is to be processed under “yellow” channel. To produce the dossier and goods to the customs office for checking in case the customs declaration form is to be processed under “red” channel.

d/ To cancel the customs declaration form under Article 13 of this Circular.

dd/ To execute the customs office’s decisions under regulations.

2. Responsibilities of the Customs Branch

a/ To check the customs dossier and supplemented customs dossier (if any) in the e-customs data processing system or produced by the customs declarant. If the checking results show that goods are consistent with declared information, to grant customs clearance for the goods under regulations in case the customs declaration form is to be processed under “yellow” channel.

If the checking results show that goods are inconsistent with declared information or in case the customs declaration form is to be processed under “red” channel, to carry out physical inspection of the goods under Point b of this Clause.

b/ To carry out physical inspection of goods: If inspection results show that goods are consistent with declared information, to grant customs clearance to the goods under regulations. If inspection results show that goods are inconsistent with declared information, to handle the violation under regulations and carry out subsequent procedures.

c/ To cancel the customs declaration form under Article 13 of this Circular.”

8. To amend and supplement Article 10 as follows:

“Article 10. Customs procedures for group-2 goods specified in Article 6 of this Circular

1. In case of making e-customs declaration:

a/ Responsibilities of the express delivery enterprise

a.1/ To fully fill required information in the low-value import declaration form or low-value export declaration form under Point a, Clause 2, Article 8 of this Circular and send such declaration to the e-customs data processing system; to receive feedback from this system.

a.2/ To produce the dossier to the customs office for checking, for the customs declaration form to be processed under “yellow” channel. To produce the dossier and goods to the customs office for checking, for the customs declaration form to be processed under “red” channel.

a.3/ To make additional declaration

a.3.1/ To make additional declaration in the cases specified in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2/ Procedures for additional declaration:

To fill information specified in Parts A and C, Section II, Appendix II, List 2 promulgated together with this Circular and carry out procedures for additional declaration prescribed in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.

a.4/ To cancel the customs declaration form under Article 13 of this Circular.

a.5/ To execute the customs office’s decisions.

b/ Responsibilities of the Customs Branch

b.1/ To check the customs dossier and supplemented customs dossier (if any) in the e-customs data processing system under Articles 23 and 24 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clauses 12 and 13, Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC; and Clauses 9, 14, 15 and 16, Article 1 of Circular No. 39/2018/TT-BTC.

b.2/ To carry out physical inspection of goods under regulations for imported and exported shipments undergoing customs procedures at border-gate Customs Branches under Clause 18, Article 1 of Circular No. 39/2018/TT-BTC, and process customs inspection results under Clause 19, Article 1 of Circular No. 39/2018/TT-BTC.

b.3/ To grant customs clearance to goods under regulations.

b.4/ To cancel the customs declaration form under Article 13 of this Circular.

2. In case of making a paper customs declaration form under Clause 12, Article 1 of Decree No. 59/2018/ND-CP:

a/ Responsibilities of the express delivery enterprise:

a.1/ To make a paper customs declaration form under Point a, Clause 2, Article 8 of this Circular;

a.2/ To produce the customs dossier and goods for checking under the customs office’s decision;

a.3/ To carry out customs procedures under Article 11 of this Circular for each serial number of bill of lading which is inconsistent with the declaration;

a.4/ For the cases of additional declaration specified in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC, to send 2 originals of the written request for additional declaration, made according to Form No. 03/KBS/GSQL provided in Appendix II to Circular No. 39/2018/TT-BTC, and 1 copy of every relevant document to the Customs Branch where the customs declaration form is registered;

a.5/ For the case of cancellation of customs declaration form specified in Clause 1, Article 13 of this Circular, to submit 2 originals of the written request for cancellation of customs declaration form, made according to Form No. 04/HTK/GSQL provided in Appendix II to Circular No. 39/2018/TT-BTC, to the Customs Branch where the customs declaration form is registered;

a.6/ To execute the customs office’s decisions under regulations;

a.7/ To certify that the goods have gone through the customs supervision area in case of carrying out customs supervision of goods brought into, kept in or taken out of warehouses or places.

b/ Responsibilities of the customs office:

b.1/ To receive and check customs dossiers of enterprises;

b.2/ The head of the Customs Branch shall decide on goods inspection with scanners on the principle of risk management:

b.2.1/ If inspection results show that goods have no sign of suspicion, to grant customs clearance to goods under regulations;

b.2.2/ If inspection results show that goods have a sign of suspicion, the customs officer shall physically inspect goods for each bill of lading or each of equivalent transportation documents:

b.2.2.1/ If inspection results show that goods are consistent with declared information, to grant customs clearance to goods under regulations;

b.2.2.2/ If inspection results show that goods are inconsistent with declared information, to handle the violation and request the enterprise to carry out procedures under Article 11 of this Circular;

b.3/ To receive the supplemented dossier and clearly state the date and hour of receipt; to check the completeness and validity of such dossier; to carry out physical inspection of goods (if any); to notify inspection results in a written request for additional declaration; to return to the customs declarant 1 written request for additional declaration certified by the customs office;

b.4/ To receive and check the enterprise’s dossier of request for cancellation of the customs declaration form; to inspect reasons, conditions and information in the customs declaration form requested to be cancelled; to notify customs declaration cancellation results in a written request for cancellation of the customs declaration form; to return to the customs declarant 1 written request for cancellation of the customs declaration form certified by the customs office. The customs officer shall make a cross-out with an inked pen, sign and append his/her seal in the cancelled customs declaration form, and keep cancelled declaration forms by their ordinal numbers;

b.5/ The customs officer shall update information on the customs declaration form for which customs clearance is certified in the e-customs data processing system under regulations.”

9. To amend and supplement Article 11 as follows:

“Article 11. Customs procedures for group-3 goods specified in Article 6 of this Circular

1. Customs procedures must comply with Circular No. 38/2015/TT-BTC, which was amended and supplemented under Circular No. 39/2018/TT-BTC.

2. The inspection of customs value, processing of customs value inspection results, and identification of the origin of goods must comply with the regulations on customs value and identification of origin of imports and exports.

3. Procedures for cancellation of customs declaration forms must comply with Article 13 of this Circular.”

10. To add the following Article 12a:

“Article 12a. Customs supervision of imports and exports at places for gathering and concentrated inspection and supervision of postal and express mail items

1. Responsibilities of the express delivery enterprise or enterprise dealing in places for gathering and concentrated inspection and supervision of postal and express mail items to bring, keep and take imports and exports into, in and out of warehouses or places

1.1. In case of connection to the e-customs data processing system

a/ Loading of goods into warehouses or places

a.1/ To update information on goods actually brought into warehouses or places as specified in Form No. 01, Appendix III, List 2 promulgated together with this Circular into the e-customs data processing system. If there is information on a house bill of lading in the e-customs data processing system, to update such information within 1 hour after the loading is completed. If no information on a house bill of lading is available in the e-customs data processing system, to update information on goods actually brought into warehouses or places before dividing goods into groups.

a.2/ To update information on goods inconsistent (if any) with declared information as specified in Form No. 04, Appendix III, List 2 promulgated together with this Circular and modified or added information about the bill of lading into the e-customs data processing system in case goods brought into warehouses or places see an inconsistency in quantity or weight as compared to information declared in this system.

b/ Keeping of goods in warehouses or places

b.1/ In case of a change in goods kept in warehouses or places, to update modified or added information as specified in Form No. 02, or cancelled information as specified in Form No. 03 provided in Appendix III, List 2 promulgated together with this Circular into the e-customs data processing system.

b.2/ In case goods are not kept intact or their packages are torn or broken, resulting in an inconsistency in quantity or weight, to keep them at places with surveillance cameras; to coordinate with the customs office in making a written record of abnormalities; to update information as specified in Form No. 02 or Form No. 03 provided in Appendix III, List 2 promulgated together with this Circular into the e-customs data processing system.

c/ Taking of goods out of warehouses or places

c.1/ To receive information about goods satisfying conditions for going through the customs supervision area from the e-customs data processing system;

c.2/ To take goods out of warehouses or places only when information about goods packages is consistent with information about goods satisfying conditions for going through the customs supervision area;

c.3/ To produce goods to the customs office for checking with scanners, for group-1 and group-2 goods, except those having undergone physical inspection;

c.4/ To refrain from taking goods out of warehouses or places when receiving the e-customs data processing system’s notice of suspension of taking of goods through the customs supervision area under Clause 32, Article 1 of Circular No. 39/2019/TT-BTC. To request the customs declarant to contact the customs office for handling under regulations;

c.5/ Right after taking goods out of warehouses or places, to update information about such goods as specified in Form No. 05 provided in Appendix III, List 2 promulgated together with this Circular into the e-customs data processing system.

c.6/ To send information to request cancellation of the certification of goods taken out of warehouses or places as specified in Form No. 08 provided in Appendix III, List 2 promulgated together with this Circular to the e-customs data processing system.

1.2. In case of no connection to the e-customs data processing system

a/ To take goods out of warehouses or places in the following cases:

a.1/ For group-1 and group-2 goods: After it is certified that imports or exports satisfy conditions for going through the customs supervision area mentioned in the list of documents without commercial value for which customs clearance has been granted, made according to Form HQ 07-BKTKTL, detailed list of goods made according to Form HQ06-BKCTHH, or list of low-value import declaration forms and low-value export declaration forms for which customs clearance has been granted, made according to Form HQ02-BKTKTGT provided in Appendix I, List 2 promulgated together with this Circular;

a.2/ For group-3 goods: After the customs clearance is certified by the customs office in the paper customs declaration form or by the customs officer (with his/her signature and seal) in the list of goods, made according to Form No. 30/DSHH/GSQL provided in Appendix V to Circular No. 39/2018/TT-BTC;

a.3/ For goods in border-gate transfer: After it is certified by the customs officer (with his/her signature and seal) in the notice of approval of transportation declaration;

b/ To produce goods to the customs office for checking with scanners, for group-1 and group-2 goods, except those having undergone physical inspection;

c/ To check and compare the consistency in sealing code (if any), quantity and weight of actually taken goods with information in the list of goods or paper customs declaration form or notice of approval of transportation declaration as a basis for permitting the taking of goods out of the customs supervision area. If the checking results show an inconsistency, to immediately notify such to the customs office for handling;

d/ To refrain from taking goods out of warehouses or places when receiving a notice of suspension of the taking of goods through the customs supervision area as prescribed in Clause 32, Article 1 of Circular No. 39/2018/TT-BTC. To request the customs declarant to contact the customs office for handling under regulations;

dd/ To archive the list of goods satisfying conditions for going through the customs supervision area, made according to Form No. 30/DSHH/GSQL provided in Appendix V to Circular No. 38/2015/TT-BTC, for group-3 goods subject to e-customs declaration.

2. Responsibilities of the customs office to carry out customs supervision of imports and exports brought into, kept in and taken out of warehouses or places

2.1. In case of connection to the e-customs data processing system

a/ Loading of goods into warehouses or places

To receive information about goods brought into warehouses or places and information about goods involving inconsistencies (if any) in the e-customs data processing system.

b/ Keeping of goods in warehouses or places

b.1/ To receive modified, added or cancelled information (if any); to check and approve cancellation of information (if any) in the e-customs data processing system.

b.2/ To inspect, and make 2 written records of abnormalities according to Form HQ 08-BBBT provided in Appendix I, List 2 promulgated together with this Circular, and concurrently comply with Point b.1 of this Clause for goods not kept intact or with torn or broken packages.

c/ Taking goods out of warehouses or places

c.1/ To send information about goods satisfying conditions for going through the customs supervision area and information about change of the status of the customs declaration form (suspension, removal from suspension or cancellation) as specified in Form No. 06 or Form No. 07 provided in Appendix III, List 2 promulgated together with this Circular to the express delivery enterprise’s system;

c.2/ To check group-1 and group-2 goods with scanners, except those having undergone physical inspection. If checking results show that goods are consistent with declared information, to certify that goods satisfy conditions for going through the customs supervision area; if checking results show that goods are inconsistent with declared information, to open goods packages for physical inspection. If physical inspection results show that goods are consistent with declared information, to certify that goods satisfy conditions for going through the customs supervision area; if the physical inspection results show that goods are inconsistent with declared information, to handle the violation under regulations;

c.3/ To guide the customs declarant in completing procedures for goods shipments subject to suspension as notified or not satisfying conditions for going through the customs supervision area;

c.4/ To receive information about goods taken out of warehouses or places from the enterprise’s system;

c.5/ To consider and decide to permit the cancellation of the certification of goods taken out of warehouses or places in the e-customs data processing system and send information to the express delivery enterprise’s system.

2.2. In case of no connection to the e-customs data processing system

a/ To check information in the list of goods or notice of approval of transportation declaration provided by the customs declarant against information in the e-customs data processing system;

b/ For cases subject to customs sealing prescribed in Clause 28, Article 1 of Circular No. 39/2018/TT-BTC and Article 17 of this Circular:

b.1/ For imports being other postal or express mail items which are taken out of warehouses or places for transportation to places for gathering and concentrated inspection and supervision:

b.1.1/ To check the exterior state of goods and carrier’s seals (if any) against information in the customs declaration form in the e-customs data processing system and bill of lading (if any);

b.1.2/ To make a handover record and send it to the customs office of the place to which the goods are transported for further carrying out customs procedures under regulations;

b.1.3/ To append customs seals and certify the appending of customs seals (if any) in the e-customs data processing system.

For bulk goods, bulky goods and out of gauge goods that cannot be sealed up, the customs officer shall give a note “goods cannot be sealed up”, state other information (if any) about goods, such as name, quantity, type, code and origin, in the handover record or take photos of the original state of goods and enclose them with the handover record (if deeming it necessary).

b.2/ For exports brought into warehouses or places: To check and certify the state of customs seals (if any) in the e-customs data processing system; to certify goods arrival in the e-customs data processing system.

c/ To check group-1 and group-2 goods with scanners, except those having undergone physical inspection. If checking results show that goods are consistent with declared information, to certify that goods satisfy conditions for going through the customs supervision area; if checking results show that goods are inconsistent with declared information, to open goods packages for physical inspection under regulations. If physical inspection results show that goods are consistent with declared information, to certify that goods satisfy conditions for going through the customs supervision area; if physical inspection results show that goods are inconsistent with declared information, to handle the violation under regulations;

d/ To guide the customs declarant in completing procedures for goods shipments subject to suspension as notified or not satisfying conditions for going through the customs supervision area;

dd/ For goods satisfying conditions for going through the customs supervision area, after certifying the goods’ going through such area in the e-customs data processing system, the customs officer shall give certification (with his/her signature and seal) in a document for goods satisfying conditions for going through the customs supervision area. If the independent transportation declaration is used, based on the notice of approval of transportation declaration provided by the customs declarant, the customs officer shall give certification (with his/her signature and seal) on the first page of this notice and hand it over to the customs declarant;

For goods not satisfying conditions for going through the customs supervision area, to guide the customs declarant in completing customs procedures under regulations;

e/ To certify the goods’ going through the customs supervision area or update information about goods in the e-customs data processing system after goods have gone through the customs supervision area, for imports. To certify the goods’ going through the customs supervision area in the e-customs data processing system after goods have been loaded onto vehicles, for exports.

3. The supervision of goods from border gates of importation to places for gathering and concentrated inspection and supervision, for postal and express mail items andvice versamust comply with the provisions on supervision of goods brought into or taken out of off-airport terminals of Circular No. 39/2018/TT-BTC.”

11. To amend Clauses 2 and 3, Article 12 as follows:

“2. For exports which cannot be delivered to consignees and must be re-imported for return to consignors

a/ Responsibilities of the express delivery enterprise:

a.1/ To carry out customs procedures like those for imports prescribed in Article 11 of this Circular. When filling in the customs declaration form, to clearly write the serial number of the initial export declaration form in box 32 of Form HQ/2015/NK provided in Appendix IV to Circular No. 38/2015/TT-BTC (for paper customs declaration forms), or in the “Note” section (for e-customs declaration forms).

a.2/ To submit to the customs office:

a.2.1/ The customs dossier prescribed in Clause 3, Article 8 of this Circular, except import permit and notice of specialized inspection results;

a.2.2/ The foreign express delivery enterprise’s notice stating that goods are returned because no consignee is identified: 1 copy;

a.2.3/ The initial export declaration form: 1 copy, in case of making a paper customs declaration form.

a.3/ To carry out procedures for tax refund, tax non-collection, or handling of overpaid tax amounts (if any) under regulations.

b/ Responsibilities of the Customs Branch:

b.1/ To receive the dossier submitted by the express delivery enterprise;

b.2/ To check and compare information in the initial export declaration form against information declared in the import declaration form. If the checking results show that such information are consistent, to comply with Points b.3 and b.4 of this Clause. If the checking results show that such information are inconsistent, to request the enterprise to supplement and complete the dossier. If the enterprise fails to do so, to carry out procedures under regulations applicable to imports, including tax policies and commodity policies applicable to imports;

b.3/ To carry out customs procedures for imports as prescribed in Article 11 of this Circular;

b.4/ To carry out procedures for tax refund, tax non-collection, or handling of overpaid tax amounts (if any) under regulations.

3. For imports that must be returned to countries of origin:

a/ In case the customs declaration form has not yet been registered or has been registered but customs clearance has not been granted:

a.1/ Responsibilities of the express delivery enterprise

a.1.1/ To send a document to the Customs Branch of the place of keeping of goods to be returned to the country of origin, stating the reason for return, request for re-export, serial number of the bill of lading of goods brought into Vietnam (if any); expected time of return, border gate of re-export, and vehicle used to transport goods to be-re-exported goods.

a.1.2/ In case the place of keeping of goods to be returned to the country of origin is not managed by the Customs Branch of the border gate of exportation, to fill in the pre-registration of transportation declaration for transportation of goods from the place of keeping to the border gate of exportation.

a.2/ Responsibilities of the Customs Branch of the place of keeping of goods to be returned to the country of origin

a.2.1/ To receive and check the enterprise’s documents;

a.2.2/ In case the place of keeping of goods is managed by the Customs Branch of the border gate of exportation:

a.2.2.1/ If seeing no sign of suspicion, to supervise the re-export of goods;

a.2.2.2/ If seeing a sign of suspicion, to carry out physical inspection of the whole goods shipment. If inspection results show that the goods are consistent with information in the bill of lading, and if seeing no other sign of suspicion, to approve the re-export. If inspection results show that the goods are inconsistent with information in the bill of lading, or there is information affirming that the goods shipment involves a violation, to handle the violation under regulations.

a.2.3/ In case the place of keeping of goods is not managed by the Customs Branch of the border gate of exportation:

a.2.3.1/ If seeing no sign of suspicion, to carry out customs procedures for goods subject to pre-registration of transportation declaration for transportation of the goods from the place of keeping to the border gate of exportation;

a.2.3.2/ If seeing a sign of suspicion, to carry out physical inspection of the whole goods shipment. If inspection results show that the goods are consistent with information in the bill of lading, and if seeing no other sign of suspicion, to carry out customs procedures for goods subject to independent transportation for transportation of the goods to the border gate of exportation. If inspection results show that the goods are inconsistent with information in the bill of lading, or there is information affirming that the goods shipment involves a violation, to handle the violation under regulations.

a.2.4/ To cancel the customs declaration form in case it has been registered but customs clearance has not been granted under regulations.

b/ In case customs clearance has been granted for a customs declaration form

b.1/ Responsibilities of the express delivery enterprise

b.1.1/ To send the customs dossier to the customs office, which must comprise:

b.1.1.1/ The customs dossier prescribed in Clause 3, Article 8 of this Circular, except export permit and notice of specialized inspection results;

b.1.1.2/ The original customs declaration form for import: 1 copy, in case of making paper customs declaration forms.

b.1.2/ To carry out customs procedures like those for exports under Article 11 of this Circular. When filling in a customs declaration form, to write the serial number of the original customs declaration form for import in box 26 of Form HQ/2015/XK provided in Appendix IV to Circular No. 38/2015/TT-BTC (for paper customs declaration forms), or in the “Note” section (for e-customs declaration forms).

b.1.3/ To carry out procedures for tax refund, tax non-collection, or handling of overpaid tax amounts (if any) under regulations.

b.2/ Responsibilities of the Customs Branch of the place of keeping of goods to be returned to the country of origin

b.2.1/ To receive customs dossiers submitted by express delivery enterprises;

b.2.2/ To check and compare information in the original customs declaration form for import with information declared in the export declaration form. If checking results show that such information are consistent, to comply with Points b.2.3, b.2.4 and b.2.5 of this Clause. If checking results show that such information are inconsistent, to request the enterprise to supplement and complete the dossier. If the enterprise fails to do so, to carry out procedures under regulations applicable to exports, including tax policies and commodity policies applicable to exports;

b.2.3/ To carry out customs procedures for exports as prescribed in Article 11 of this Circular;

b.2.4/ To carry out physical inspection of imports that have gone through the customs supervision area;

b.2.5/ To carry out procedures for tax refund, tax non-collection, or handling of overpaid tax amounts (if any) under regulations.”

12. To amend and supplement Article 13 as follows:

“Article 13. Cancellation of customs declaration forms

1. Cases of cancellation of customs declaration forms:

a/ The cases specified in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

b/ The customs declaration form has been registered but customs clearance has not been granted for the goods to be returned to the country of origin.

c/ Multiple customs declaration forms (with repeated information) are made for the same goods shipment.

d/ The customs declaration form has been filled in and destruction procedures completed in Vietnam for imports.

dd/ For group-1 and group-2 goods, in addition to the cases specified at Points a, b, c and d of this Clause, an e-customs declaration form shall be cancelled in the following cases:

dd.1/ It has been filled in by commodity group in contravention of Article 6 of this Circular after the violation is handled under regulations.

dd.2/ It has been filled in with incorrect information items which are not permitted to be modified as prescribed in Part B, Section I, or Part B, Section II, List 2 promulgated together with this Circular, unless customs clearance has been granted for the import customs declaration form or goods have been released and gone through the customs supervision area; or customs clearance has been granted for the export customs declaration form or goods have been released and actually exported.

2. Procedures for cancellation of customs declaration forms

a/ For the case specified at Point a, Clause 1 of this Article, to cancel the customs declaration form under Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

b/ For the case specified at Point b, Clause 1 of this Article, to cancel the customs declaration like in case where the customs declaration form has been registered but customs clearance has not yet been granted due to an incident in the e-customs data processing system while customs clearance has been granted for the substitute paper customs declaration form or goods have been released or brought for preservation under Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

c/ For the cases specified at Points c and dd.2, Clause 1 of this Article, to cancel the customs declaration form like in case of cancellation of customs declaration form at the request of the customs declarant as prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

d/ For the case specified at Point d, Clause 1 of this Article, to cancel the customs declaration form like in case where the customs declaration form has been registered but the goods fail to meet management and specialized inspection requirements and after a competent agency handles the violation by imposing an additional penalty being forcible re-export or destruction of goods as prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

dd/ For the case specified at Point dd.1, Clause 1 of this Article, the express delivery enterprise shall cancel the customs declaration form before filling in a new one. Procedures for cancellation of customs declaration forms are the same as those in case the customs declaration form is not valid for carrying out customs procedures prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.”

13. To amend Clause 2, Article 14 as follows:

“2. An express delivery enterprise is authorized by the goods owner to pay taxes, fines, late-payment interests, assessed tax amounts, customs charges, and fees for in-transit goods in accordance with law.

In case the express delivery enterprise has to pay taxes, fines, late-payment interests, assessed tax amounts, customs charges, and fees for in-transit goods on behalf of the goods owner, it shall pay them into the deposit account opened at the State Treasury by the customs office where customs declarations are registered.”

14. To amend and supplement Article 15 as follows:

“Article 15. Handling of tax amounts

1. The customs office shall grant exemption, reduction, refund or non-collection of import duty, export duty and other taxes (if any) for imports and exports under legal documents on taxes and tax administration.

2. The customs office shall handle tax amounts, late-payment interests and overpaid fines under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.”

15. To amend and supplement Article 16 as follows:

“Article 16. Tax assessment

1. In case an express delivery enterprise pays on behalf of the goods owner taxes on imports and exports during or after customs clearance, it shall pay assessed tax amounts under regulations.

2. In case the goods owner pays taxes or authorizes another entity (other than an express delivery enterprise) to pay taxes on imports and exports during or after customs clearance, the goods owner or authorized entity shall pay assessed tax amounts under regulations.

3. Cases where the customs office assesses taxes, and procedures and order for tax assessment must comply with Article 48 of Circular No. 38/2015/TT-BTC and Clause 27, Article 1 of Circular No. 39/2018/TT-BTC.”

16. To amend and supplement Article 17 as follows:

“Article 17. Customs procedures for imports and exports in border-gate transfer which are sent via express mail service

1. General provisions

a/ Exports in border-gate transfer which are sent via express mail service are exports for which customs clearance has been granted and which are transported from the place for carrying out export procedures to the place for gathering and concentrated inspection and supervision for postal and express mail items, or from a place for gathering and concentrated inspection and supervision for postal and express mail items to another, or from the place for gathering and concentrated inspection and supervision for postal and express mail items to the border gate of exportation.

b/ Imports in border-gate transfer which are sent via express mail service are imports for which customs clearance has not been granted and which are transported from the border gate of importation (where the goods arrive in Vietnam) to the place for gathering and concentrated inspection and supervision for postal and express mail items, or a place for gathering and concentrated inspection and supervision for postal and express mail items to another.

c/ The place for gathering and concentrated inspection and supervision for postal and express mail items prescribed at Point a or b of this Clause is a place recognized under the Government’s Decree No. 68/2016/ND-CP of July 1, 2016, on conditions for trading in duty-free goods, warehouses and storing yards, and places for carrying out customs procedures, or gathering goods and carrying out customs inspection and supervision.

d/ Imports and exports in border-gate transfer shall be transported along routes and within the time limit stated in customs dossiers and subject to customs supervision by the mode of customs sealing. During transportation, such goods must have their original state and customs seals kept intact.

In aforce majeureevent where it is impossible to keep the original state and customs seals of goods or to transport goods along planned routes or within the prescribed time limit, or where it is necessary to change vehicles, the express delivery enterprise and enterprise managing goods brought into and taken out of warehouses or places shall take necessary measures to prevent and limit damage and immediately notify such to the customs office via a hotline on the web portal of the General Department of Customs. If being unable to immediately notify the event to the customs office, these enterprises shall, as appropriate, notify such to the local police office, border guards or coast guards for certification, and then notify it to the customs office for handling under regulations.

2. Customs procedures for imports and exports in border-gate transfer which are sent via express mail service

a/ A customs dossier must comprise:

a.1/ The independent transportation declaration form, made with information specified in Form No. 07 provided in Appendix I to Circular No. 39/2018/TT-BTC.

a.2/ The bill of lading or another equivalent transportation document as prescribed by law (except for exports): 1 copy.

In case all goods are declared in an e-manifest in the e-customs data processing system and the customs declarant uses the dossier code notified by the customs office in this system to fill in the “Note 1” section, a copy of the bill of lading is not required in the customs dossier.

b/ Responsibilities of the customs declarant, the Customs Branch of the place from which goods are transported and Customs Branch of the place to which goods are transported must comply with the provisions on customs procedures for in-transit goods via the Vietnamese territory of Clause 29, Article 1 of Circular No. 39/2018/TT-BTC.

Responsibilities of the customs declarant: To additionally fill in the “vehicle” item in Section 6.3, Appendix I to Circular No. 39/2018/TT-BTC regarding information permitted to be additionally declared after the customs office certifies the registration of notification of departure regarding transportation (BOA) in the e-customs data processing system and before the customs office updates information on registration of notification of arrival regarding transportation (BIA) in this system.

c/ Customs sealing, making of additional declarations in customs dossiers, and cancellation of independent transportation declaration forms must comply with Clause 28, Article 1 of Circular No. 39/2018/TT-BTC.

3. Enterprises dealing in places for gathering and concentrated inspection and supervision of postal and express mail items that are customs clearance agents may carry out customs procedures in the form of independent transportation for imports and exports sent via international express mail service in border-gate transfer under contracts signed with express delivery enterprises.”

17. To amend and supplement Article 18 as follows:

“Article 18. Customs procedures for imports or exports packed together with in-transit goods which are sent via express mail service

To comply with the provisions on customs procedures for in-transit goods which are packed separately or in the same containers or carriages with exports for which customs clearance has been granted, goods to be imported, exports, and imports sent via post or express mail service in Clause 29, Article 1 of Circular No. 39/2018/TT-BTC.”

18. To amend and supplement Point b, Clause 1, Article 19 as follows:

“b/ To deliver goods to express delivery enterprises.”

19.To change the phrase “customs fees” in Chapter III of Circular No. 191/2015/TT-BTC into the phrase “customs charges and fees for in-transit goods.”

20. To amend and supplement a number of provisions of the appendices to Circular No. 191/2015/TT-BTC as follows:

a/ To change Form HQ 02-BKTKGT in Appendix I into Form HQ 02-BKTKTGT in Appendix I, List 2 promulgated together with this Circular;

b/ To add Form HQ 05-BLKHH, Form HQ 06-BKCTHH, Form 07-BKTKTL, and Form HQ 08-BBBT in Appendix I, List 2 promulgated together with this Circular;

c/ To change Appendices II and III into Appendices II and III, List 2 promulgated together with this Circular.

Article 3.Transitional provisions

Pending the upgrading of the e-customs data processing system to make it comply with this Circular:

1. For designated enterprises as prescribed in the Law on Post: To carry out customs procedures for parcels and bales of group-1 imports and exports under Clause 4, Article 1 of this Circular.

2. For express delivery enterprises:

a/ To make customs declaration for group-1 imports and exports under regulations on customs declaration in case the e-customs data processing system encounters an incident.

b/ To make customs declaration for group-2 imports and exports based on the information items provided in Part A, Appendix II to Circular No. 191/2015/TT-BTC.

Article 4.Organization of implementation

1. The General Department of Customs shall develop the e-customs data processing system which meets the requirements prescribed in this Circular.

2. In case a treaty to which Vietnam is a contracting party contains provisions on the time limit for goods release, the General Department of Customs shall comply with such treaty.

Article 5.Effect

1. This Circular takes effect on October 15, 2019.

2. This Circular annuls:

a/ Articles 12 thru 17 of Circular No. 49/2015/TT-BTC;

b/ Articles 20 thru 25 of Circular No. 191/2015/TT-BTC.

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

4. Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance (via the General Department of Customs) for summarization and guidance for settlement.-

For the Minister of Finance
Deputy Minister
VU THI MAI

* The lists promulgated together with this Circular are not translated.